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INDONESIA
SULTANIST: Jurnal Manajemen dan Keuangan
Published by Sekolah Tinggi Ilmu Ekonomi Sultan Agung
ISSN : 23384328     EISSN : 26862646     DOI : 10.37403
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal ini merupakan jurnal manajemen karya ilmiah seleksi terbaik dan layak untuk dimuat yang dikelola oleh TIM STIE Sultan Agung Pematangsiantar. Jurnal terbit secara berkala pada bulan Juni dan Desember. Semoga Jurnal ini memberikan kontribusi dalam pengembangan ilmu pengetahuan dan memberi wawasan serta pemahaman baru bagi para pembaca, khususnya yang berhubungan dengan Akuntansi dan Manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 14 Documents
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Search results for , issue "Vol. 12 No. 1 (2024)" : 14 Documents clear
ANALYSIS OF THE RELATIONSHIP OF TRANSFORMATIONAL LEADERSHIP, WORK ENVIROMENT, AND JOB SATISFACTION ON EMPLOYEE RETENTION OF THE MILLENIAL GENERATION IN THE CREATIVE SECTOR Rahardianto, Rahardianto; Hadikusumo, Reina A.; Risambessy, Agusthina
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 12 No. 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v12i1.612

Abstract

Millennials now make up a significant portion of the workforce, valuing meaningful work, opportunities for development and a supportive work environment, making these factors crucial in retaining talent in the creative sector. This research aims to analyze the relationship between transformational leadership, work environment, and job satisfaction on the retention of millennial generation employees in the creative sector. The sample in this research consisted of 120 employees who worked in the creative industries in Indonesia who were determined using a purposive sampling approach. Data collection uses a questionnaire instrument which is then distributed online. Data analysis uses the SPSS application by displaying the results of data processing through validity and reliability tests, multiple regression analysis, coefficient of determination and hypothesis testing. Based on the results of data analysis, it is stated that transformational leadership, work environment, and job satisfaction have a positive and significant effect on employee retention. This research highlights the importance of adaptive leadership and a conducive work environment in retaining millennial talent which is vital for maintaining innovation and competitive advantage in the creative sector.
THE EFFECT OF NARROW MONEY (M1), BROAD MONEY (M2) AND EXCHANGE RATE ON PROFITABILITY OF KBMI 1 AND 2 BANKS Simbolon, Ika Pratiwi; Panjaitan, Raya; Angelia, Nia
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 12 No. 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v12i1.571

Abstract

The aim of this research is to analyze the effect of narrow money (M1), broad money (M2) and exchange rates on the profitability of KBMI 1 and 2 banks. This research is quantitative research that relies on numerical data. This study is crucial to deliver valuable informations to investors and management of company. The method of data analysis in this paper is carried out quantitatively which will be measured using statistics through SPSS version 27. The data used in this study is secondary data from January 2018 - December 2023 at KBMI 1 and 2 banks. Based on this study, it can be summarized that M1 and M2 have significant effect to ROA for KBMI 1 Banks. Exchange rate has significant effect to ROA for KBMI 2 Banks. The monetary authority really needs to maintain economic stability by making good monetary policy. This will also have an impact on increasing profitability in the banking sector in Indonesia. The findings of this study can help investors, policy makers, and other stakeholders in making decision and improving the bank performance in the future. This study has several limitations, there’s no investigation further of Return on Asset of the other countries such as developing and developed countries. Researchers who want to conduct research with the same theme are expected to use other variables more specific to Return on Asset. It is hoped that further research will pay attention to other factors that can effect Return on Asset of banking companies.
AUDITORS' PROFESSIONAL SKEPTISM AND ABILITY TO DETECT FRAUD IN PUBLIC ACCOUNTING FIRM IN MEDAN CITY Sijabat, Jadongan; Munte, Mei Hotma M.; Anugerah, Billy
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 12 No. 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v12i1.581

Abstract

This research is an empirical study regarding professional skepticism and the ability to detect fraud. This research aims to examine the influence of professional skepticism on the ability to detect fraud.This research was conducted using a survey method at the Public Accounting Firm in the city of Medan. The unit of analysis is the auditors. Simple linear regression analysis with the help of SPSS Statistics 20 was used to analyze the data.The findings of this research indicate that professional skepticism has a significant positive effect on the ability to detect fraud. This finding explains that the higher the professional skepticism of auditor  the higher the auditor's ability to find fraud so that the possibility of fraud will be smaller.
WORK MOTIVATION MEDIATES THE INFLUENCE OF EDUCATIONAL LEVEL AND WORK EXPERIENCE ON EMPLOYEE PERFORMANCE AT KUALA CENAKU PUBLIC HEALTH CENTER OF INDRAGIRI HULU REGENCY Triyono, Aris; Istiqhomah, Istiqhomah; Hartika, Dewi; Rahayu, Tri
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 12 No. 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v12i1.560

Abstract

The reason why the author was interested in conducting this research was based on the results of observations and initial interviews that the author conducted with several employees of Kuala Cenaku Public Health Center. Initial results show that there are still several problems related to absenteeism, such as arriving late, not attending without explanation, and also fluctuations in the number of services and programs implemented each year at Kuala Cenaku Public Health Center. The author found indications that this was influenced by the level of education, work experience and also the motivation of the employees. The aim of this research is to determine the direct and indirect influence between the variables of education level and work experience which are mediated by motivation on employee performance. Sampling was carried out using the questionnaire distribution method with 62 samples as respondents. The analysis method used is quantitative, data analysis is carried out using path analysis. The research results show that there is a direct and significant influence between the variables of education level on performance, education level on motivation, work experience on performance, work experience on motivation, and motivation on performance. Meanwhile, the variable level of education on performance which is mediated by motivation and work experience on performance which is mediated by motivation shows that there is no influence between these variables.Keywords : Education Level, Work Experience, Motivation, Employee Performance.

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