Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

3.212

P-Index

This Author published in this journals

All Journal International Journal of Public Budgeting, Accounting and Finance Referensi : Jurnal Ilmu Manajemen dan Akuntansi Valid Jurnal Ilmiah Ideas: Jurnal Pendidikan, Sosial dan Budaya International Journal of Business, Law, and Education Strategic: Journal of Management Sciences Buletin Abdi Masyarakat (BAM) Room of Civil Society Development Glow: Jurnal Pengabdian Kepada Masyarakat International Journal of Economics, Business and Innovation Research E-JURNAL AKUNTANSI Room of Civil Social Development

Christine Loist

Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Author-ID : 999765

Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

Published : 19 Documents Claim Missing Document

Claim Missing Document

Articles

1 2

THE INFLUENCE OF INTELLECTUAL CAPITAL ON PROFITABILITY AND ITS IMPACT ON STOCK PRICE IN BANKING COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE Loist, Christine
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 1 (2019): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.955 KB)

The objective of the research was to find out and to analyze the influence of intellectual capital on stock price with profitability as intervening variable in banking companies listed in IDX (Indonesia Stock Exchange). The research used quantitative method. Secondary data were the companies’ financial statement, obtained from BEI in the period of 2013-2017. The population was 43 companies, and 29 of them were used as the samples, taken by using purposive sampling technique with the period of the research of 5 years so that there were 145 research units all together. The data were analyzed by using multiple linear regression analysis and path analysis with an SPSS statistic program. The result of the research showed that first, Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) simultaneously had positive and significant influence on stock price. Second, VACA had positive and significant influence on stock price. Third, VAHU and STVA did not have any significant influence on stock price. Fourth, profitability was intervening variable in the influence of VACA and STVA on stock price, and fifth, profitability was not intervening variable in the influence of VAHU on stock price.

Pengaruh Relationship Marketing dan Kepuasan Pelanggan Terhadap Loyalitas Pelanggan Pada Toko BEST Pematangsiantar Robert Tua Siregar; Sofiyan Sofiyan; Yansen Siahaan; Christine Loist; Olympic Olympic
Strategic: Journal of Management Sciences Vol 1 No 3 (2021): Strategic: Journal of Management Sciences
Publisher : Program Pascasarjana (S2-Ilmu Manajemen) Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Objective. The purpose of this study was to determine: To analyze the effect of relationship marketing on customer satisfaction at the Best Pematangsiantar Store. Then the influence of customer satisfaction on customer loyalty at the Best Pematangsiantar Store. Research Methods. The object of research is Pematangsiantar Best Store which is located on Jl. Sutomo No. 63, Kelurahan Dwikora, Kecamatan Siantar Barat, Pematangsiantar, 21118. In this study, all members of the population were used as data sources, namely as the sample of the researcher. Where the research population is the Best Pematangsiantar Store customers with a total of 35 people, who also become the research sample. Results. The results of simple linear regression analysis show that relationship marketing has a positive effect on customer satisfaction and customer satisfaction has a positive effect on customer loyalty. The results of simple linear regression analysis show that relationship marketing has a strong and positive relationship with customer satisfaction, and customer satisfaction has a very strong and positive relationship with customer loyalty.. The results of the hypothesis test state that H0 is rejected, meaning that relationship marketing has a positive and significant effect on customer satisfaction, and customer satisfaction has a positive and significant effect on customer loyalty. Conclusion. Relationship marketing at the Best Pematangsiantar Store in this case has been categorized as good. Even though it has been categorized as good, the leadership should try to improve and also create long-term relationships with customers and also fulfill all the needs according to the wishes of these customers. Customer satisfaction at the Best Pematangsiantar Store in this case has been categorized as good. Even though it has been categorized as good, it is better for the leadership to maintain long-term relationships and give good attention so that customers will feel more satisfied. Customer loyalty at the Best Pematangsiantar Store in this case has been categorized as good. Even though it has been categorized as good, the leadership should try to establish close relationships with customers and pay attention so that customers become loyal.

Pengaruh Komunikasi dan Disiplin Kerja Terhadap Kerja Sama Tim Karyawan Non Medis Pada PT Horas Insani Abadi Pematangsiantar Darwin Lie; Christine Loist; Ady Inrawan; Edy Dharma; Yulianda Ranuwisastri
Strategic: Journal of Management Sciences Vol 2 No 1 (2022): Strategic: Journal of Management Sciences
Publisher : Program Pascasarjana (S2-Ilmu Manajemen) Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Objective. The aims of this study are: 1. To find out the description of communication, work discipline, and teamwork of non-medical employees at PT Horas Insani Abadi Pematangsiantar. 2. To determine the effect of communication and work discipline on the teamwork of non-medical employees at PT Horas Insani Abadi Pematangsiantar simultaneously and partially. Research Methods. The place of research was conducted at Horas Insani Hospital Pematangsiantar which is located on Jl. Medan Km 2.5, Siantar Martoba District, Pematangsiantar City, North Sumatra. In this study, the population used were all non-medical employees of PT Horas Insani Abadi Pematangsiantar, totaling 105 people. Results. The results of this study can be concluded as follows: Communication, work discipline, and teamwork of employees are good. There is a positive influence between communication and work discipline on employee teamwork. There is a strong and positive relationship between communication, work discipline and employee teamwork. Then whether or not the teamwork of employees can be explained by communication and work discipline. The results of the hypothesis test stated that H0 was rejected, meaning that communication and work discipline had a positive and significant effect on employee teamwork at PT Horas Insani Abadi Pematangsiantar either simultaneously or partially. Conclusion. The suggestions from the results of this study are: To make communication effective, the hospital should provide facilities in the form of shelves where patient status is stored. To improve work discipline, the hospital should provide sanctions in the form of a warning to employees who violate the rules set by the hospital so that employees are more disciplined at work. To improve teamwork, employees should have discussions related to work so that good cooperation can be established.

Pengaruh Kualitas Pelayanan Terhadap Loyalitas Pelanggan Dengan Kepuasan Pelanggan Sebagai Variabel Intervening Pada Bengkel Anugrah Perumnas Batu Enam Mella Mulia Lestari; Darwin Lie; Efendi Efendi; Fitria Halim; Juan Anastasia Putri; Christine Loist; Loist Abdi Putra
Strategic: Journal of Management Sciences Vol 1 No 1 (2021): Strategic: Journal of Management Sciences
Publisher : Program Pascasarjana (S2-Ilmu Manajemen) Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Objektif. Penelitian ini dilakukan dengan menggunakan desain penelitian perpustakaan dan penelitian lapangan. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif dan data kuantitatif. Subtansi dari riset ini adalah untuk mengetahui pengaruh kualitas pelayanan terhadap loyalitas pelanggan dengan menggunakan kepuasan sebagai variabel intervening pada Bengkel Anugrah Perumnas Batu Enam Metode Riset. Pengumpulan data dilakukan melalui penggunaan kuesioner, wawancara dan dokumen. Populasi yang digunakan dalam penelitian ini adalah 39 orang. Teknik analisis yang digunakan adalah pengujian hipotesis klasik, analiisis deskripsi kuwalitatif daan deskripsi kuantitatif, regresi linier sederrhana, analisiis koefisien dan koefisien determinasi, serta pengujian hipotesis. Hasil. Kualitas pelayanan yang baik, kepuasan konsumen yang memuaskan dan loyalitas konsumen yang tinggi. 2. Kualitas layanan berdampak positif terhaadap keepuasan pelanggan. Ada pengaaruh poisitif antaraaa kepuwasan pelanggaan dan loyalitas pelanggan. Ada hubungan yang kuat dan positif antara kualitas layanan dan kepuasan pelanggan. Kesimpulan. Ada hubuungan yang kuat dann posiitif antara kepuasan pelanggan dan loyaalitas pelanggan. Dengan asumsi hasil H0 ditolak, artinya kualitas layanan secara simultan atau sebagian sebagai variabel perantara berpengaruh positif dan signifikan terhadap loyalitas pelanggan dan kepuasan pelanggan.

Behavioral Intention Constituent Analysis of QRIS Digital Payment Tools in MSMEs in Pematangsiantar City Novita Butarbutar; Ernest Grace; Loist Abdi Putra; Christine Loist; Acai Sudirman
Ideas: Jurnal Pendidikan, Sosial dan Budaya Vol 8 No 4 (2022): Ideas: Pendidikan, Sosial, dan Budaya (November)
Publisher : Ideas Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32884/ideas.v8i4.1023

The main goal of this study is to examine the variables that affect MSMEs in Pematangsiantar City s behavioral intention to utilize the QRIS digital payment instrument. A causal quantitative research strategy was used in this study. 250 SMEs served as the study s sample population. Partial Least Squares is the technique used for data analysis (PLS). The statistical program Smartpls 3.0 is used by the data analysis test tool. The results of this study conclude performance expectancy and social influence have a positive but not significant effect on behavioral intention. This study also concludes that effort expectancy, hedonic motivation, trust, lifestyle compatibility, and habit positively and significantly affect behavioral intention. The managerial implications of this research mention that habit and trust are the main factors for MSME actors to adopt payment systems with QRIS. This of course can be used as a recommendation for QRIS providers to improve the performance of several QRIS platforms in the form of increasing security features, so that this will foster a sense of comfort and high trust from users to use and recommend QRIS to others.

Analysis of Student Entrepreneurial Interest Stimulators at Universities in Pematangsiantar City Lenny Dermawan Sembiring; Hery Pandapotan Silitonga; Christine Loist; Onita Sari Sinaga; Acai Sudirman
Valid: Jurnal Ilmiah Vol 20 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i1.237

In Indonesia, the development of small and micro enterprises has increased significantly every year. This informs that the interest in entrepreneurship in Indonesia is very high. In the future, it is expected to become one of the pioneers of stimulus for economic progress in developed countries. The main purpose of this study was to analyze and examine the effect of entrepreneurship knowledge, self-efficacy, and social media utilization on student entrepreneurial interest in universities in Pematangsiantar City. This study's research method includes library and field research design with a quantitative approach. The research subjects taken in this study were SME actors in the culinary sector in Pematangsiantar City. Data collection techniques using observation, interviews, questionnaires, and documentation. The data analysis method used is Partial Least Square (PLS). The study stated positive and significant results between entrepreneurship knowledge, self-efficacy, and social media utilization with entrepreneurial interest. The implications of this study conclude in the digital age when in this case, substantial knowledge from students about entrepreneurship is needed to turn ideas into businesses in order to be able to realize their visions into reality.

Pengaruh E-Service Quality dan Citra Perusahaan Terhadap Kepuasan Konsumen Pengguna Shopee (Studi Kasus Pada Masyarakat Kecamatan Siantar Martoba Kelurahan Naga Pita RT:003 RW:003) Darwin Lie; Sisca Sisca; Nana Triapnita Nainggolan; Christine Loist; Amelia Carlos Sumbayak
Strategic: Journal of Management Sciences Vol 3 No 1 (2023): Strategic: Journal of Management Sciences
Publisher : Program Pascasarjana (S2-Ilmu Manajemen) Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v3i1.92

Objektif. Tujuan penelitian ini adalah untuk mengetahui gambaran e-service quality, citra perusahaan, dan kepuasan konsumen pada Pengguna Shopee (Studi Kasus pada Masyarakat Kecamatan Siantar Martoba). Untuk mengetahui pengaruh e-service quality dan citra perusahaan terhadap kepuasan konsumen pada Pengguna Shopee (Studi Kasus pada Masyarakat Kecamatan Siantar Martoba) baik secara simultan maupun parsial. Metode Riset. Penelitian ini menggunakan desain penelitian kepustakaan dan penelitian lapangan. Teknik analisis data terdiri dari uji normalitas, analisis deskriptif kualitatif, dan analisis deskriptif kuantitatif. Hasil. E-service quality dan citra perusahaan sudah baik serta kepuasan konsumen sudah puas. Terdapat pengaruh positif antara e-service quality dan citra perusahaan terhadap kepuasan konsumen baik secara simultan maupun parsial. Terdapat hubungan yang kuat dan positif antara e-service quality dan citra perusahaan dengan kepuasan konsumen. Kemudian tinggi rendahnya kepuasan konsumen dapat dijelaskan oleh e-service quality dan citra perusahaan. H0 ditolak, artinya terdapat pengaruh yang positif dan signifikan antara e-service quality dan citra perusahaan terhadap kepuasan konsumen baik secara simultan maupun parsial. Kesimpulan. Untuk meningkatkan e-service quality pada Shopee (Studi Kasus pada Masyarakat Kecamatan Siantar Martoba), sebaiknya perusahaan mengarahkan konsumen untuk memilih menu kerusakan produk pada saat ingin membeli produk yang mereka inginkan supaya, setiap konsumen yang menerima produk dengan kondisi yang rusak dapat menerima jaminan terkait produk yang mereka beli dan lebih cepat lagi dalam menanggapi setiap keluhan yang diberikan oleh para konsumen.. Untuk meningkatkan citra perusahaan pada Shopee (Studi Kasus pada Masyarakat Kecamatan Siantar Martoba), sebaiknya perusahaan memberikan keyakinan dengan memberi pelayanan yang baik agar konsumen memiliki pengalaman yang baik dalam berbelanja serta perusahaan memiliki nilai dan citra yang baik dibenak masyarakat luas.

DIGITAL MARKETING BASED MODEL OF ULOS WEAVER IN PEMATANG SIANTAR CITY TO SUPPORT LAKE TOBA TOURISM DESTINATIONS Robert Tua Siregar; Darwin Lie; Christine Loist; Loist Abdi Putra; Yansen Siahaan
Glow: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2023): Glow: Jurnal Pengabdian Kepada Masyarakat
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/glow.v3i1.137

Based on the results of interviews with several weavers, it is known that there are obstacles in developing the ulos craft business that they run. This problem has an impact on the process of making ulos and marketing of ulos which is not optimal. Given the importance of the existence of ulos cloth in supporting the development of Lake Toba tourism and increasing the financial economy of ulos weavers, it is necessary to provide training and assistance to weaving groups in developing ulos handicrafts. The implementation method uses the Participatory Rural Appraisal (PRA) model which emphasizes community involvement in all activities starting from planning, implementing, and evaluating program activities. The output of this service includes increasing partner empowerment which includes increasing knowledge, increasing skills, product quality improvement, product quantity increase, production capacity increase, turnover number increase, management capability improvement, profit increase and standardized product improvement. In accordance with the results of interviews after the implementation of community service activities, it is known that the understanding of Ulos UKM players regarding the use of digital marketing has increased by 95%.

COUNSELING ON THE PREPARATION OF FINANCIAL REPORTS AS A FORM OF EMPOWERMENT FOR MSMEs IN THE CITY OF PEMATANG SIANTAR Christine Loist; Loist Abdi Putra; Marthin Hutler Ambarita; Boo Wang; Uppaliry Suma
Glow: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2023): Glow: Jurnal Pengabdian Kepada Masyarakat
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/glow.v3i2.139

The city of Pematangsiantar also has industrial sectors, both small, medium and even large scale, and trade centers, both traditional and modern markets. The results of the initial survey found in the field when conducting research on the community beforehand, illustrated that several business actors who were categorized as MSMEs had not been systematically recorded so that problems that occurred in the field such as the lack of knowledge of business actors on how to grow their businesses, difficulty distributing products, lack of innovation products, lack of branding and lack of optimal online marketing cannot be optimally addressed because there is no real data available regarding the number of business actors, especially those categorized as MSMEs. The implementation method uses the Participatory Rural Appraisal (PRA) model which emphasizes community involvement in all activities starting from planning, implementing, and evaluating program activities. In accordance with the results of interviews after the implementation of community service activities, it is known that the understanding of MSME actors regarding the preparation of financial reports has increased by 90%. Counseling on the preparation of financial reports as a form of empowerment for MSMEs in Pematang Siantar City is one of the efforts to improve the quality of MSMEs and encourage economic growth in Pematang Siantar City.

ANALYSIS OF STRENGTHENING TAXPAYER COMPLIANCE THROUGH THE E-SAMSAT SYSTEM, QUALITY OF SERVICES AND TAX SANCTIONS Putra, Loist Abdi; Loist, Christine; Efendi, Efendi; Welly, Yerisma; Sudirman, Acai
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 11, No 3 (2023)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v11i3.4860

Purpose: This study aims to analyze the model of strengthening taxpayer compliance through the e-sam sat system, service quality, and tax sanctions at the tax office at the Pematang Siantar Samsat office. Methods: This study used a library and field research design with a quantitative causality approach. Data analysis: Data analysis techniques using the SEM method with Partial Least Squares Modeling (PLS-SEM). Each hypothesis proposed in this study will be tested using SmartPLS Version 3.0 software. The structural Equation Model (SEM) approach based on Partial Least Square is used for hypothesis testing. Results and discussion: The results of the data analysis confirm that the e-samsat system, service quality, and tax sanctions significantly affect taxpayer compliance. Conclusion: With the e-Samsat system, service quality, and appropriate tax sanctions, taxpayers can pay vehicle tax online or through a mobile application. This provides convenience and comfort for taxpayers because they do not need to visit the Samsat office in person. Although the e-Samsat system, service quality, and tax sanctions can play an important role in increasing taxpayer compliance, it is important to remember that an approach focusing solely on these three variables is only partially practical. Education, awareness, and a persuasive approach are also needed to create an environment that supports voluntary compliance by taxpayers. Tujuan: Penelitian ini bertujuan untuk menganalisis model penguatan kepatuhan wajib pajak melalui sistem e-samsat, kualitas pelayanan dan sanksi perpajakan di kantor pajak di kantor Samsat Pematang Siantar. Metode: Penelitian ini menggunakan desain penelitian kepustakaan dan lapangan dengan pendekatan kuantitatif kausalitas. Analisis data: Teknik analisis data dengan menggunakan metode SEM dengan Partial Least Squares Modelling (PLS-SEM). Setiap hipotesis yang diajukan dalam penelitian ini akan diuji menggunakan software SmartPLS Versi 3.0. Pendekatan Structural Equation Model (SEM) berdasarkan Partial Least Square dilakukan untuk pengujian hipotesis. Hasil dan diskusi: Hasil analisis data mengkonfirmasi sistem e-samsat, kualitas pelayanan dan sanksi perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak. Kesimpulan: Dengan adanya sistem e-Samsat, kualitas pelayanan, sanksi perpajakan yang baik, maka wajib pajak dapat membayar pajak kendaraan secara online atau melalui aplikasi seluler. Hal ini memberikan kemudahan dan kenyamanan bagi wajib pajak karena mereka tidak perlu mengunjungi kantor Samsat secara langsung. Meskipun sistem e-Samsat, kualitas pelayanan, dan sanksi perpajakan dapat berperan penting dalam meningkatkan kepatuhan wajib pajak, penting untuk diingat bahwa pendekatan yang berfokus hanya pada ketiga variabel tersebut tidak sepenuhnya efektif. Pendidikan, kesadaran, dan pendekatan persuasif juga diperlukan untuk menciptakan lingkungan yang mendukung kepatuhan sukarela dari wajib pajak.

Co-Authors Acai Sudirman Amelia Carlos Sumbayak Andy Wijaya Boo Wang Butarbutar, Novita Chusnu Syarifa Diah Kusuma Darwin Lie Debi Eka Putri Edy Dharma Efendi Efendi Efendi, Efendi Ernest Grace Fitria Halim Fitria Halim Hendrick Sasimtan Putra Inrawan, Ady Juan Anastasia Putri Julyanthry Julyanthry Lenny Dermawan Sembiring Liper Siregar Loist Abdi Putra Manurung, Sepbeariska Marthin Hutler Ambarita Martin Yehezkiel Sianipar Mella Mulia Lestari Nainggolan, Christine Dewi Nana Triapnita Nainggolan Nelly Ervina Olympic Olympic Onita Sari Sinaga Putra, Loist Abdi Robert Tua Siregar Robert Tua Siregar Rosma Simangunsong sherly sherly Silitonga, Hery Pandapotan Siregar, Liper Sisca Sisca Sofiyan Sofiyan Uppaliry Suma Welly, Yerisma Yansen Siahaan Yulianda Ranuwisastri

Title

Found 19 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 19 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 19 Documents
Search