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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JAM : Jurnal Aplikasi Manajemen Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Professional Indonesia EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management JABE (Journal of Applied Business and Economic) SULTANIST: Jurnal Manajemen dan Keuangan Jurnal Mantik International Journal of Economics, Business and Accounting Research (IJEBAR) Informatika HIRARKI : Jurnal Ilmiah Manajemen Dan Bisnis Jurnal Ilmiah Edunomika (JIE) International Journal of Economics Development Research (IJEDR) Jurnal Ilmiah Manajemen Kesatuan JURNAL ILMIAH SIMANTEK JURNAL PENDIDIKAN, SAINS DAN TEKNOLOGI BUDGETING : Journal of Business, Management and Accounting Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Journal Social Science And Technology For Community Service Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Visi Pengabdian Kepada Masyarakat PROFICIO: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Ekonomi dan Sosial (JIES) Formosa Journal of Science and Technology (FJST) International Journal Of Economics Social And Technology International Journal of Applied Business and International Management Golden Ratio of Data in Summary International Journal of Economics and Management Research International Journal of Management, Entrepreneurship, Social Science and Humanities (IJMESH) Indo-Fintech Intellectuals: Journal of Economics and Business Mount Hope Global Economic Journal Journal Business and Management Advances in Management & Financial Reporting Jurnal Medika: Medika Celebes Journal of Community Services Dinamika Sosial: Jurnal Pengabdian Masyarakat Dan Transformasi Kesejahteraan International Journal of Economics and Management Research
Sunday Ade Sitorus
UNIVERSITAS HKBP NOMMENSEN
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HR Development Perspective On The Economic Growth Of Rural Banks In Indonesia In The Society 5.0 Era SUNDAY ADE SITORUS; SUNDAY ADE SITORUS; Sunday Ade Sitorus; Anton Atno Parluhutan Sinaga
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i2.8837

Abstract

One of the banking businesses in Indonesia is Rural Banks requiring tough human resources (HR) with appropriate competence. The activity of managing and developing human resources (HR) is an important and strategic thing in HR management in a Rural Bank (BPR). The purpose of this research are to find the point of skill improvement, competence improvement, human resources' skill transformation into work system , human resources' capability improvement, industry society 5.0-based human resource development and economic growth. This research employed a descriptive quantitative method through path analysis using SPSS 22. The purposive sampling technique, 95 workers of the population were taken using questionnaires distributed via email. The results of this study demonstrated that the improvement of human resources (HR) skills, competence, and skill transformation to the work system positively and significantly affected the increase in HR's capabilities in the Rural Banks throughout Indonesia, and these three variables had an effect on HR development in the Rural Banks based on Industry Society 5.0. Simultaneously, the improvement of HR's skills, competence, and the skill transformation to the work system had a positive and significant impact on HR development based on Industry Society 5.0 in the Rural Banks throughout Indonesia through the increase in HR's capabilities as an intervening variable Keywords: industry society 5.0, human resources, rural banks, development, capability, improvement, economic growth
PENGARUH PELATIHAN DAN PENGEMBANGAN SERTA PENEMPATAN TERHADAP PRESTASI KERJA KARYAWAN PADA PT. AIRA ADVERTISING Tantra, Angeline; Jan, Vicky; Simanjorang, Jurisman; Sitorus, Sunday Ade
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ttfqw875

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pelatihan kerja, pengembangankarir, dan penempatan kerja terhadap kinerja karyawan pada PT. Aira Advertising. Metode penelitian yang digunakan adalah pendekatan kuantitatif deskriptif dengan sampel sebanyak 45 responden yang merupakan seluruh karyawan perusahaan. Datadikumpulkan melalui kuesioner dan dianalisis menggunakan uji validitas, reliabilitas, uji asumsi klasik, regresi linier berganda, serta uji hipotesis parsial (t) dan simultan (F). Hasil penelitian menunjukkan bahwa secara parsial pelatihan kerja, pengembangan karir, dan penempatan kerja berpengaruh signifikan terhadap kinerja karyawan. Secara simultan, ketiga variabel tersebut juga berpengaruh signifikan terhadap kinerja karyawan. Nilai koefisien determinasi (R²) sebesar 0,694 menunjukkan bahwa 69,4%variasi kinerja karyawan dapat dijelaskan oleh pelatihan kerja, pengembangan karir, dan penempatan kerja, sedangkan sisanya dipengaruhi faktor lain di luar penelitian ini.
Membangun Keuangan Berkelanjutan Dengan Inklusi Finansial Dan Akuntansi Hijau: Mediasi Kinerja Sosial Dan Investa si Berisiko SILABAN, ADANAN; SITORUS, SUNDAY ADE; Panjaitan, Raya; Silaban, Palti Agustinus
Eqien - Jurnal Ekonomi dan Bisnis Vol 15 No 01 (2026): Journal Ekonomi dan Bisnia
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v15i01.2381

Abstract

This study examines the influence of sustainable finance on financial inclusion and green accounting, with the mediating roles of social performance and investment risk in renewable energy companies in Indonesia. A quantitative approach was employed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), with data collected from 30 renewable energy firms. The results reveal that sustainable finance significantly enhances the adoption of green accounting practices and broadens financial inclusion. Furthermore, social performance and investment risk serve as strong mediating variables in these relationships. The findings highlight the importance of integrating sustainable financial strategies to build transparent environmental reporting systems and strengthen access to formal financial services. This research proposes an integrative model linking five key variables in support of Indonesia’s green economic transition and provides both theoretical and practical contributions to the development of corporate sustainability frameworks in the renewable energy sector.
Building a Sustainable Work Culture: The Mediating Role of Psychological Capital in SME Performance Mei Liana, Tri Melda; Samosir, Anita Tresia; Sitorus, Sunday Ade; Samosir, Hendrik
International Journal of Applied Business and International Management Vol 11, No 1 (2026): April 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i1.4477

Abstract

Growing sustainability pressures have increased the importance of internal capabilities for micro, small, and medium enterprises (MSMEs) to achieve sustainable performance, especially in resource-constrained environments. This study examines the effects of sustainable human resource management (Sustainable HRM) and psychological capital (PsyCap) on sustainable performance, with sustainable work culture as a mediating variable. A quantitative approach was employed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) based on data from 105 MSME owners in Medan City. The results show that a sustainable work culture has a significant positive effect on sustainable performance (? = 0.462, t = 4.658, p 0.001). PsyCap does not significantly influence sustainable work culture (? = –0.202, p = 0.122) or sustainable performance (? = –0.093, p = 0.369). Sustainable HRM shows no significant effect on performance (? = 0.031, p = 0.720) and negatively affects work culture (? = –0.324, p 0.001). The findings indicate that organizational culture plays a key role in shaping sustainability in MSMEs, suggesting that cultural alignment may be more influential than formal HR practices or individual psychological traits. These results offer practical and policy implications by emphasizing targeted capacity-building programs and supportive interventions to strengthen MSMEs’ internal capabilities.
Organizational Citizenship Behaviour (OCB) towards Organizational Performance in the Hospitality Industry Sembiring, Rasmulia; Sitorus, Sunday Ade
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i1.1687

Abstract

The purpose of this study is to determine the pattern of determinants of tourism development for MSMEs in Indonesia which includes creative and innovative product variables, creative promotions and creative thinking patterns so that they have an impact on the variables of MSME development and MSME productivity. In this study, it is related to the development of MSME tourism, through the independent variables, namely creative and innovative products, creative promotions and creative thinking patterns, while the dependent variable is MSME development, and the moderating variable is MSME productivity. In this study the independent variable is related to MSME tourism development, such as creative and innovative product variables, creative promotion and creative mindset, the dependent variable is MSME development, with moderating variable MSME productivity. Through the results of research that has been stated that in order to increase the development of MSMEs and the productivity of MSMEs, MSMEs in the tourism industry are required to always increase the production of innovative and creative products, by developing a creative mindset, so that the business being pioneered can develop and be productive and generate profits that are profitable.
Co-Authors , Neta Nia Br Sembiring Adanan Silaban Adya Hermawati Agnadira , Anasya Alfabetian Harjuno Condro Haditomo Aminuyati Amril Amril AMRIL ANAS ANITA TRESIA SAMOSIR Anton Atno Parluhutan Sinaga Asri Ady Bakri Aurelia Tanatha Bahtiar Efendi Bambang Sucipto Br Ginting, Dwi Grace Lorencya Butar-butar, Fitriani Damanik, Hanna M. Didi Suhendi Dini Moniza Djajanto, Ludfi Dompak Napitupulu Edgina Tris Louis Elgine Tris Louis Elvis Fresly Purba Eny, Eny Juliana Simanjuntak Evi Sirait Febrilian, Lamtiar Feroaryati Damanik Fiktor Sihombing Firdaus Firdaus Firman Mulana Silaban Gibrel, Disaya Girsang, Patrecia Caroline Gloria J M Sianipar Glorya Ginting Gultom, Roberto Fernando Hadi Purnomo Hamonangan, Abram Philips Hanna Damanik Hartanto Hasugian, Christnova Hayu Lusianawati Hendra Simanjuntak Husin Husin, Husin Indra Iryanto Nur Hidayat Jan, Vicky Jedidah Perbina Rosa Br Tarigan Jennila Trisnawati Johanes Sihombing Juara, Juara Simanjuntak Jurisman Simanjorang Jurisman Simanjorang Kraugusteeliana Kraugusteeliana Lasma Lenida Rosinta Sianipar lasma siagian Lubis, Wilson Lumban Gaol, Vebry Lumbanbatu, Capriaty Lumbanraja, Gracenihami Lusianawati, Hayu M. Ridlwan Hambali Manalu , Tesalonika Agastha Manurung, Nancy Cecilia MARDIAH HASANAH NASUTION Markus Doddy Simanjuntak Mazzlida Mat Deli Medrofa, Daud Merita Ayu Indrianti Nababan, Natalia Artauli Nadapdap, Niko Parulian Nahor, Friza Banjar Nalom Siagian Niko Parulian Nadapdap Nikous Soter Sihombing Nopeline, Nancy Nur Hidayat, Indra Iryanto Pakpahan, Simon Ryansa Hasudungan Panjaitan, Ferry Pantas H Silaban Pasaman Silaban Pasaribu, Romindo M. Petrus Loo Pratiwi , Devi Arista Purba, Elvis F Purba, Rini Ramlawati Ramlawati Rasmulia Sembiring Raya Panjaitan Regen Boy Saputra Resti Nurfaidah Richard A. M. Napitupulu Rince Marpaung Rini Fatmawati Rini Purba Roberto Fernando Gultom Ronny Allan Nababan Samosir, Hendrik Samosir, Orianta Seraphina Lisa Gavrila Setiawan, Zunan Siahaan, Larasty Siahaan, Lidia Sari Siahaan, Septony Sianipar, Andiko Sianipar, Gloria J M Sihombing, Aldy Erwanto Sihombing, Martha Zepania Silaban, Palti Agustinus Silaban, Pantas Silaban, Patar Rifandi Simanjorang , Jurisman Simanjorang, Jurisman Simanjuntak, Agus Simanjuntak, Agus Nakkok SIMANJUNTAK, MARKUS DODDY Simanjuntak, Sabriana Royani Simanjuntak, Sri Ida Royani Simarmata, Ardianto Simarmata, Candra A. Simbolon, Yelly Lestari Sipayung, Leonardo David Sirait, Evi Siregar, Cindy Margareta Sitanggang, Grace Sitindaon, Boy Rifaldo Sitindaon, Devito Valetino STEVEN, ORLANDO Suwitho, Suwitho Syamsul Bahri Tamba, Adelina Oktavia Tantra, Angeline Tarihoran, Christian Very Teddyansa Halim Teguh Setiawan Wibowo Totok Hendarto Trisnawati, Jennila Tulim, Anto Uli Artha, Citra Wesly Andri Simanjuntak, Wesly Andri WILLIAM PARLINDUNGAN SIHOMBING William Parlindungan Sihombing Winda Ardiani Windi Klara Sinaga Zunan Setiawan