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Contact Name
Marisi Butarbutar
Contact Email
stiesultanagungps@gmail.com
Phone
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stiesultanagungps@gmail.com
Editorial Address
Jalan Surabaya No.19 Pematangsiantar
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Kota pematangsiantar,
Sumatera utara
INDONESIA
SULTANIST: Jurnal Manajemen dan Keuangan
ISSN : 23384328     EISSN : 26862646     DOI : 10.37403
Core Subject : Economy,
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.
Articles 278 Documents
ANALISIS PENGENDALIAN KUALITAS (QUALITYCONTROL) UNTUK MENINGKATKAN KUALITAS PRODUK YANG DIHASILKAN PADA CV BINA TEHNIK PEMATANGSIANTAR Kiki, Erina; Lie, Darwin; Efendi, Efendi; Sisca, Sisca
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 7 No. 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.061 KB) | DOI: 10.37403/sultanist.v7i1.134

Abstract

The purpose of this study are: 1. To find out the description of quality control and the products quality produced at CV Bina Tehnik Pematangsiantar. 2. To find out the implementation of quality control to improve the products quality produced at CV Bina Tehnik Pematangsiantar.The results of the study can be summarized as follows: 1. The process of quality control in the production process applied by CV Bina Tehnik Pematangsiantar is not optimal. 2. The aesthetic and conformance dimensions of the product quality produced by CV Bina Tehnik Pematangsiantar are not optimal. 3. From the results of the histogram, irregularities or discrepancies found at the end of the QC or inspection of the final product / finished product are dominated almost 80% by 2 (two) types of non-conformity, namely the state of paint / color and the function of lights and hoses. 4. From the analysis of fishbone diagrams, it is known that the causes of irregularities are derived from raw material, human or worker factors, work methods and the environment. Keyword: Brand Image, Service Quality and Customer Satisfaction
EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA DALAM MENINGKATKAN PEMBANGUNAN FISIK DESA KARANG SARI KECAMATAN GUNUNG MALIGAS KABUPATEN SIMALUNGUN Prihana, Noni; Siahaan, Yansen; Inrawan, Ady; Nainggolan, Christine Dewi
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 6 No. 2 (2018): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (175.389 KB) | DOI: 10.37403/sultanist.v6i2.124

Abstract

AbstractThe objectives of this research are: 1. To find out the general description of the Village Fund Allocation management in the physical development of Karang Sari Village, Gunung Maligas District, Simalungun Regency. 2. To determine the effectiveness of the management of Village Fund Allocation in the physical development of Karang Sari Village, Gunung Maligas District, Simalungun Regency.This research uses field research and library research. Data collection in this research were questionnaires and documentation. Respondents in this research were several Village Consultative Bodies and village communities who understood the allocation of village funds in Karang Sari Village, Gunung Maligas District, Simalungun Regency. The analysis technique used is qualitative descriptive analysis and inductive analysis.The results of this research can be concluded that the physical development of Karang Sari Village, Gunung Maligas District, Simalungun District has been said to be effective. The physical development of Karang Sari Village has been carried out based on mutual agreement and deliberation. As well, Management of village fund allocation has been based on the principles of planning, implementation and supervision.The suggestion of the results of this research that the Karang Sari Village Government needs to develop some future development and socialize the allocation of village funds to all levels of society in Karang Sari Village, Gunung Maligas District, Simalungun Regency
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT MAYORAN INDAH,Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Sitorus, Fauziyah; Siregar, Liper; Inrawan, Ady; Nainggolan, Christine
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 7 No. 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.408 KB) | DOI: 10.37403/sultanist.v7i1.139

Abstract

The purpose of this research are : 1. Know the description of the company,s financial performance at PT Mayora Indah, Tbk. 2. To find out what factors caused Mottled financial performance at PT Mayora Indah, Tbk tend to increase. The research was conducted using qualitative, descriptive methods of analysis, methods of trend and inductive methods. The research of the data is qualitative and quantitative data. The data of this research is used secondary data. Data collection is used by the method of documentation.            The results of this research can be summed up as follows: 1. Trend quick ratio has increased. Trend in the Debt to asset Ratio has increased. Total Assets Turn over trend has increased. The trend of Return On Assets (ROA), Return On Equity (ROE), the Net Profit Margin (NPM) experienced an increase in the company's financial performance so that it can be said better. 2. The factors that lead to good performance is the business accounts receivable, short term loans, increased sales and inventory.            The results of the analysis suggest that PT Mayora Indah, Tbk We recommend you be cautious in doing short term loans. In addition the company should improve the effectiveness of the management of inventory. Should the company optimizes the management of accounts receivable in order to collect the accounts receivable business to the company. We recommend that you keep the company sales activity is stable so that the company obtained more optimal net profit margin.
PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP LOYALITAS PELANGGAN DENGAN KEPUASAN PELANGGAN SEBAGAI VARIABEL INTERVENING PADA TOKO A&A COPIER PEMATANGSIANTAR Togatorop, Joster; Lie, Darwin; Butarbutar, Marisi; Wijaya, Andy
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 6 No. 2 (2018): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.689 KB) | DOI: 10.37403/sultanist.v6i2.129

Abstract

The results can be summarized as follows: 1. Quality of service, price, customer satisfaction and customer loyalty is good. 2. There is influence of service quality and price to customer satisfaction in prove ŶZ  = 5,885 + 0,523X1 + 0,661X2. The effect of customer satisfaction on customer loyalty is proved Ŷ = 6,197 + 0,663Z. 3. Quality of service and price have high and positive correlation with customer satisfaction in prove with value r = 0,858, and determination value equal to 26,4%. Customer satisfaction has high moderately and positive correlation with customer loyalty in the prove with the value of r = 0.763, and the value of determination of 41,7%. 4. Hypothesis test results stated H0 rejected means the quality of service and price have a positive and significant effect on customer loyalty with customer satisfaction as intervening variable.             The suggestions of this research are: 1. To improve the quality of service, A&A Copier Pematangsiantar shop employees should be able to handle customer complaints optimally, friendly to customers and able to communicate and serve customers well. 2. To optimize prices, to provide discounts to customers who have been copying more than one ream of paper and providing credit cards as a means of payment transactions. 3. For customer satisfaction, improve the results of photocopy so as not to blurred and bilge a more tidy. 4. To improve customer loyalty, pay attention to customer needs, help operate the computer, provide information about the products to be purchased by customers, and give the gift evenly.
PENGARUH PELATIHAN DAN PENEMPATAN PEGAWAI TERHADAP KINERJA PEGAWAI PADA BADAN KEPEGAWAIAN DAERAH KOTA PEMATANGSIANTAR Marbun, Sarah Fransisca; Lie, Darwin; Butarbutar, Marisi; Nainggolan, Lora Ekana
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 7 No. 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (595.044 KB) | DOI: 10.37403/sultanist.v7i1.135

Abstract

The purpose of this study are: 1. To know the description of training, employee placement and employee performance at Badan Kepegawaian Daerah Pematangsiantar City. 2. To determine the influence of training and employee placement on employee performance at Badan Kepegawaian Daerah Pematangsiantar City either simultaniously or partially.The results of this study can be concluded as follows: 1. Employees states that raining, employee placement, and employee performance is good. 2. Training and employee placement have a positive influence on employee performance. 3. There is moderately high correlation between training and employee placement with employee performance. Then employee performance can be explained by the training and employee placement, 4. Hypothesis stated H0 rejected, meaning training and employee placement have a positive and significant impact on employee performance at Badan Kepegawaian Daerah Pematangsiantar City either simultaneously or partially. Keywords: Training, Employee Placement And Employee Performance
PERANAN PERIKLANAN DAN PERSONAL SELLING TERHADAP PENINGKATAN VOLUME PENJUALAN PADA PT LOVELY HOLIDAYS TOUR AND TRAVEL CABANG PEMATANGSIANTAR Saragih, Laila Putriani; Lie, Darwin; efendi, Efendi; sherly, Sherly
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 5 No. 1 (2017): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.49 KB) | DOI: 10.37403/sultanist.v5i1.81

Abstract

Tujuan penelitian ini adalah mengkaji dan menganalisis 1. Gambaran periklanan, personal selling, dan volume penjualan padaPT Lovely Holidays Tour and Travell Cabang Pematangsiantar. 2. Peranan periklanan dan personal seling terhadap peningkatan volume penjualan pada PT Lovely Holidays Tour and Travel Cabang Pematangsiantar.Adapun desain penelitian ini yang dilakukan penulis adalah melalui penelitian kepustakaan dan lapangan. Jenis data dalam penelitian ini adalah data kualitatif dan data kuantitatif, yang bersumber dari data primer dan data sekunder. Data tersebut diperoleh dengan wawancara, dokumentasi, dan observasi. Teknik analisis data yang digunakan adalah teknik analisis deskriptif, teknik analisis komparatif, teknik analisis induktif.Berdasarkan hasil analisis diperoleh 1. Nilai trend periklanan Y’ = 169.868,3 + 6,08X, artinya periklanan berbanding positif dalam meningkatkan volume penjualan, dimana ketika X dinaikkan satu satuan diramalkan meningkatkan volume penjualan sebesar 6,08 kali. 2. trend personal selling Y’ = 280.776,96 + 15,12X, artinya personal selling berbanding positif dalam meningkatkan volume penjualan dimana ketika X dinaikkan satu satuan diramalkan meningkatkan volume penjualan sebesar 15,12 kali. 3. nilai trend volume penjualan Yʹ = 319.605,12+ 2.337,65 X, artinya volume penjualan mengalami kenaikan tiap semesternya sebesar 2.337,65. Berdasarkan hasil analisis dan evaluasi periklanan dan personal selling berperan dalam meningkatkan volume penjualanpada PT Lovely Holidays Tour and Travel Cabang Pematangsiantar,Adapun saran dari penelitian ini untuk periklanan yaitu PT Lovely Holidays Tour and Travel Cabang Pematangsiantar perlu memperhatikan penetapan strategi pemilihan iklan dalam hal penganggaran dana. Untuk personal selling yaitu perlu pengadaan wiraniaga yang mampu mengkomunikasikan produk dengan baik kepada konsumen. Sedangkan untum meningkatkan volume penjualan, PT Lovely Holidays Tour and Travel Cabang Pematangsiantar perlu melakukan promosi secara teratur, merancang inovasi lain seperti pengadaan diskon dan event untuk membantu memperkenalkan produk yang ditawarkan kepada konsumen.
ANALISIS STRUKTUR MODAL,PERTUMBUHAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN UNTUK MENINGKATKAN NILAI PERUSAHAAN PADA PT TIMAH (PERSERO), TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA Lestari, Suci; Siahaan, Yansen; Susanti, Elly; Supitriyani, Supitriyani
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 6 No. 2 (2018): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.572 KB) | DOI: 10.37403/sultanist.v6i2.125

Abstract

The purpose of this research is 1. To find out the description of capital structure, company growth, and dividend policy to increase the value of the company at PT Timah (Persero), Tbk which are listed on the Indonesia Stock Exchange. 2. To find out the factors that caused the company's value to PT Timah (Persero), Tbk to decline. This research was conducted using qualitative descriptive techniques, comparative analysis techniques and inductive analysis techniques. In this research the type of data used are qualitative data and quantitative data. In this research the data source used is secondary data. The technique data collection used is documentation technique. From the results of this study can be concluded that 1. The average capital structure tends to increase, company growth tends to decrease, dividend policy and company value tend to decrease. 2. capital structure increases due to increased long-term debt but not followed by company value, company growth decreases due to increased inventory but not followed by firm value, dividend policy decreases due to retained earnings more than profit distributed to investor as dividend.The results of the study suggest that companies should reduce the use of long-term debt in carrying out their company operations and improve asset management and increase dividend policy to attract the attention of potential investors to invest in the company
PENGELOLAAN DANA DESA BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 (STUDI KASUS PADA NAGORI KAHEAN KECAMATAN DOLOK BATU NANGGAR KABUPATEN SIMALUNGUN Effendi, Helwin; Jubi, Jubi; Susanti, Elly; Silaen, Musa Fernando
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 7 No. 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.257 KB) | DOI: 10.37403/sultanist.v7i1.140

Abstract

The results of this research can be concluaded that: 1. Lack of community participation to participate in village fund management planning, this is due to the lack of motivation of the community to participate in the deliberations. Then there was a delay in submitting a draft village regulation that had been agreed to be evaluated. 2. In the implementation, administration, reporting and accountability of village fund management in accordance with PERMENDAGRI Number 113 of 2014, it shows that the principles of participation in management, orderly and disciplined principles, principles of transparency and accountability principles have been carried out properly.The suggestion from this research is that the village government should develop a participatory concept and foster a sense of community motivation by providing education seminars on managing village funds and leading to the implementation of village governance. Then the village government should pay more attention to the applicable regulations in managing village finances in order to realize Good Governance.
PENGARUH KUALITAS PELAYANAN DAN HARGA TERHADAP KEPUASAN KONSUMEN DENGAN BRAND IMAGE SEBAGAI VARIABEL MODERATING PADA TOKO SINAR BINTANG PHOTO PEMATANGSIANTAR Caniago, Chandra; Siregar, Robert Tua; Julyanthry, Julyanthry; Pakpahan, Grace Endang
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 7 No. 2 (2019): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v7i2.151

Abstract

Implementasi kepuasan konsumen sebaiknya didukung beberapa unsur pelengkapnya agar dapat memenuhi kriteria kepuasan sendiri. Untuk memenuhi unsur kepuasan maka diperlukan konsistensi kualitas pelayanan dan harga yang diberikan kepada konsumen. Tujuan penelitian ini adalah untuk mengetahui gambaran dan pengaruh kualitas pelayanan dan harga terhadap kepuasan konsumen,  untuk mengetahui gambaran dan pengaruh kualitas pelayanan dan harga terhadap kepuasan konsumen yang di moderasi brand image. penelitian ini menggunakan desain penelitian kepustakaan dan lapangan. Jenis data yang digunakan adalah data kualitatif dan kuantitatif yang bersumber dari data primer dan sekunder. Hasil penelitian ini menunjukkan kualitas pelayanan sudah baik, harga sudah baik,  brand image sudah baik, kepuasan konsumen sudah puas. Hasil analisis regresi linier berganda Ŷ= 11,460 + 0,485 X1 + 0,165 X2, artinya terdapat pengaruh positif antara kualitas pelayanan dan harga terhadap kepuasan konsumen pada Toko Sinar Bintang Photo Pematangsiantar. Hasil analisis regresi dengan metode selisih mutlak, Ŷ= 40,465 + 2,324 X1 + 1,408 X2 +1,510X3 + 1,679 [X1-X3] + 1,204 [X2-X3] artinya brand image mampu memperkuat hubungan kualitas pelayanan dan harga terhadap kepuasan konsumen. konsumen, kemudian tinggi rendahnya kepuasan konsumen dijelaskan oleh kualitas pelayanan dan harga. Hipotesis H0 ditolak, artinya kualitas pelayanan dan harga berpengaruh positif dan signifikan terhadap kepuasan konsumen Toko Sinar Bintang Photo Pematangsiantar. Selanjutnya brand image mampu memoderasi hubungan kualitas pelayanan dan harga terhadap kepuasan konsumen secara signifikan.
DAMPAK STRUKTUR MODAL DAN STRUKTUR ASET TERHADAP NILAI PERUSAHAAN PADA PT MERCK, Tbk YANG TERDAFTAR DI BURSA EFEK INDONESIA Misdayana, Alvia; Siahaan, Yansen; Nainggolan, Christine Dewi; Manurung, Sepbeariska
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 7 No. 2 (2019): Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v7i2.155

Abstract

Berbagai cara dilakukan para manajer untuk menghadapi persaingan bisnis, salah satunya adalah dengan meningkatkan nilai perusahaan. Beberapa faktor yang mempengaruhi nilai perusahaan suatu perusahaan seperti struktur modal dan struktur aset. Tujuan penelitian ini adalah untuk mengetahui gambaran struktur modal, struktur aset dan nilai perusahaan pada PT Merck, Tbk yang terdaftar di Bursa Efek Indonesia, dan untuk mengetahui pengaruh struktur modal dan struktur aset terhadap nilai perusahaan pada ada PT Merck, Tbk yang terdaftar di Bursa Efek Indonesia baik secara simultan dan parsial. Penelitian ini digunakan dengan menggunakan analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Objek penelitian ini adalah laporan keuangan PT Merck, Tbk yang terdaftar di Bursa Efek Indonesia. Pengumpulan data dilakukan dengan metode dokumentasi. Teknik analisis yang digunakan adalah uji asumsi klasik, analisis regresi linier berganda, koefisien korelasi dan koefisien determinasi dan uji hipotesis. Hasill penelitian ini dapat disimpulkan bahwa nilai rata-rata struktur modal mengalami fluktuasi dan cenderung meningkat, nilai rata-rata struktur aset mengalami fluktuasi dan cenderung meningkat, nilai rata-rata nilai perusahaan mengalami fluktuasi dan cenderung menurun, hasil pengujian regresi linear struktur modal dan struktur aset berpengaruh negatif terhadap nilai perusahaan pada PT Merck, Tbk yang terdaftar di Bursa Efek Indonesia, hasil koefisien korelasi dan koefisien determinasi diperoleh nilai korelasi atau hubungan yang sangat kuat antara struktur modal dan struktur aset dengan nilai perusahaan, hasil uji F diperoleh bahwa struktur modal dan struktur aset berpengaruh signifikan terhadap nilai perusahaan, hasil uji t struktur modal dan struktur aset berpengaruh signifikan terhadap nilai perusahaan secara parsial