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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 278 Documents
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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.
ANALYSIS OF EFFICIENCY AND ELASTICITY OF LABOR ALLOCATION IN MANUFACTURING INDUSTRY IN INDONESIA Nababan, Tongam Sihol; Panjaitan, Raya; Panjaitan, Ferry; Sihombing, Eriko; Nopeline, Nancy
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 11 No. 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v11i2.524

Abstract

AbstractThe purpose of this study is to analyse the level of efficiency and elasticity of the large and medium manufacturing industry sector during 2012 - 2020 in the Indonesian Standard Industrial Classification (ISIC) 2-digit level (major groups 10 to 33), consisting of 24 types of manufacturing sub-industries. In this study, the Cobb-Douglas production function model with linear logarithmic was used to analyse the manufacturing efficiency index. The results showed that: (1) during the period 2012-2020, the production efficiency of the 2-digit ISIC sub-sector (24 sub-sectors) increased on average by 445% or 4. 45 times, (2) all the output elasticity values of the 2-digit ISIC subsector (24 subsectors) were less than one (EL < 1), which showed that the marginal value added of labour was lower than the average value added of labour, so that the additional allocation of labour in large and medium-sized industries tended to reduce the average value added of labour, (3) the highest efficiency index in order were ISIC 26 (computer, electronic and optical products), ISIC 17 (paper and paperboard), ISIC 18 (electrical machinery and equipment), ISIC 19 (machinery and equipment) and ISIC 20 (machinery and equipment); ISIC 17 (paper and paper products); ISIC 31 (furniture) and ISIC 29 (motor vehicles, trailers and semi-trailers).
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.
DETERMINANTS OF FINANCIAL DISTRESS IN PROPERTY SECTOR COMPANIES ON THE INDONESIA STOCK EXCHANGE Lumban Gaol, Manatap Berliana; Aruan, Hicca Maria Gandi Putri; Hasugian, Christnova; Sipayung, Rizki Christian; Hutagalung, Julita Fransiska
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 11 No. 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v11i2.511

Abstract

Studi ini menggali faktor-faktor penentu financial distress pada perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia (BEI), dengan memanfaatkan wawasan para pakar industri. Penelitian ini menggunakan desain penelitian kualitatif yang bertujuan untuk memperoleh pemahaman mendalam mengenai faktor-faktor penentu financial distress pada perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia (BEI). pesertanya terdiri dari perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia (BEI), seperti PT Lippo Karawaci Tbk, PT Ciputra Development Tbk, dan PT Alam Sutera Realty Tbk. Melalui tema-tema seperti utang yang berlebihan dan struktur keuangan, siklus ekonomi dan permintaan pasar, serta perubahan peraturan dan kompleksitas hukum, penelitian ini mengungkap faktor-faktor rumit yang membentuk kesulitan keuangan. Wawasan ini memberikan perspektif yang terinformasi kepada para pemangku kepentingan untuk mendukung sektor ini dalam menghadapi kerentanan, dan memandu pengambilan keputusan demi stabilitas dan kesejahteraan sektor properti BEI. Kesimpulannya, studi yang menggali faktor-faktor penentu kesulitan keuangan (financial distress) pada perusahaan-perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia (BEI) telah memberikan wawasan yang sangat penting untuk memahami seluk-beluk industri yang dinamis ini. Melalui sudut pandang para ahli yang mendalami bidang ini, beberapa tema penting telah muncul, masing-masing menawarkan lapisan pemahaman yang berbeda terhadap kompleksitas dinamika kesulitan keuangan.This study delves into the determinants of financial distress in property sector companies listed on the Indonesia Stock Exchange (IDX), drawing insights from industry experts. This study employs a qualitative research design, aiming to gain an in-depth understanding of the determinants of financial distress in property sector companies listed on the Indonesia Stock Exchange (IDX). the participants consist of property sector companies listed on the Indonesia Stock Exchange (IDX), such as PT Lippo Karawaci Tbk, PT Ciputra Development Tbk, and PT Alam Sutera Realty Tbk. Through themes like debt overleverage and financial structure, economic cycles and market demand, as well as regulatory changes and legal complexities, the research reveals the intricate factors shaping financial distress. These insights provide stakeholders with informed perspectives to bolster the sector against vulnerabilities, guiding decisions for stability and prosperity within the IDX property sector. In conclusion, the study delving into the determinants of financial distress among property sector companies listed on the Indonesia Stock Exchange (IDX) has illuminated a panorama of insights crucial for understanding the intricacies of this dynamic industry. Through the lenses of experts deeply immersed in the field, several pivotal themes have emerged, each offering a distinct layer of understanding into the complexities of financial distress dynamics.
THE INFLUENCE OF WORKLOAD AND PERCEPTION OF ORGANIZATIONAL SUPPORT ON THE PERFORMANCE OF IRNA BOUGENVILE NURSES AT DR. ISKAK TULUNGAGUNG HOSPITAL Putra, Acmad Danis Harjuna; Rini, Hesty Prima
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 12 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v12i2.617

Abstract

Dalam berbagai bidang, salah satunya bidang organisasi, aspek sumber daya manusia menjadi masalah dasar yang terdapat dalam setiap aktivitas. Mengingat sumber daya manusia adalah aspek strategis dan integral pada suatu organisasi, maka diharapkan setiap organisasi dapat meningkatkan potensi sumber daya manusianya dan bekerja secara maksimal sehingga dapat mewujudkan tujuan organisasi. Tujuan penelitian ini ialah menganalisa pengaruh beban kerja dan persepsi dukungan organisasi terhadap kinerja perawat di RSUD Dr. Iskak Tulungagung. Metode dalam penelitian menerapkan metode kuantitatif dengan alat analisis SmartPLS. Populasi yang tertera mewakili sampel penelitian sebanyak 32 orang. Hasil penelitian membuktikan bahwasannya : (1) Workload berpengaruh negative dan tidak signifikan pada kinerja perawat di RSUD Dr. Iskak Tulungagung; (2) Perception of organizational support memiliki pengaruh terhadap kinerja perawat RSUD Dr. Iskak Tulungagung
ANALYSIS PURCHASE INTENTION OF MEN'S SKINCARE: THE ROLE OF CONTENT MARKETING, PRODUCT INNOVATION, AND PERCEIVED VALUE AS PREDICTORS Vidyanata, Deandra; Kusuma, Rr. Chusnu Syarifa Diah; Septiani, Emilia; Rane, Melvin Krisdiana Djami
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 12 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v12i2.618

Abstract

In an increasingly advanced digital era, content marketing has become an important tool for reaching consumers and building strong relationships with them. Informative, relevant and interesting content can increase consumer awareness and interest in skincare products. This research aims to analyze men's skincare purchase intention by focusing on the role of content marketing, product innovation, and perceived value as the main predictors. This research methodology uses a quantitative approach by collecting data through questionnaires distributed to male respondents who use skincare products. Data analysis was carried out using regression techniques to test the relationship between the variables studied. The sample used as respondents was 170 people. The research results show that content marketing, product innovation, perceived value have a positive and significant effect on purchase intention. The results of this research have important implications for companies that market men's skincare products, namely that effective content marketing must be a top priority, because relevant and interesting content can significantly increase consumer awareness and interest. Then product innovation must continue to be improved to meet the ever-changing needs and preferences of consumers. In addition, companies must ensure that consumers perceive high value from their products, both through superior quality, reasonable prices, and emotional and social benefits.
ANALYZING THE RELATIONSHIP OF PERCEIVED ORGANIZATIONAL SUPPORT WITH ORGANIZATIONAL CITIZENSHIP BEHAVIOR: EVIDENCE IN THE INDONESIAN GOVERNMENT SECTOR Nirmala, Isma; Marhaeni, Novie Prasetyaning; Oktisari, Dwi; Waliah, Siti
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 12 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v12i2.620

Abstract

In the Indonesian context, it is important to consider work culture and local values that might influence organizational citizenship behavior. The main aim of the research is to analyze perceived organizational support, organizational commitment, and organizational justice on organizational citizenship behavior. The sample in this research consisted of 150 employees working in the government sector in Indonesia who were determined using a purposive sampling technique 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 perceived organizational support, organizational commitment, and organizational justice have a positive and significant effect on organizational citizenship behavior. The findings from this study will provide an important contribution in understanding the dynamics of the relationship between organizational support, commitment, and justice on employee proactive behavior, as well as offering recommendations for the development of policies and managerial practices that can increase OCB in the government sectors. Data analysis will be carried out using statistical techniques such as multiple regression to evaluate the influence of these variables simultaneously.
ANALYSIS OF THE WORK–LIFE BALANCE MODEL ON EMPLOYEE ENGAGEMENT IN THE CREATIVE SECTOR IN INDONESIA Setiyawami, Setiyawami; Kusuma, Rr. Chusnu Syarifa Diah; Risambessy, Agusthina; Yuliana, Yuliana
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 12 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v12i2.621

Abstract

In the creative industry, the relationship between employee empowerment and employee engagement has a very important role. Employees who feel empowered to contribute with creative ideas and participate in the decision-making process will feel more connected to the company's vision and values. The main aim of the research is to analyze the influence of employee empowerment, flexible work arrangements, and career development on employee engagement. The sample in this research consisted of 190 employees who worked in the creative industries in Indonesia who were determined using a convenience 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 employee empowerment, flexible work arrangements, and career development have a positive and significant effect on employee engagement. The theoretical implications of the research explain that implementing policies and practices that support employees in terms of work flexibility and career development can significantly increase employee engagement and performance. Meanwhile, practically, organizations in the creative industries need to pay attention to the importance of creating a work environment that supports employee flexibility and career growth. This can be done through implementing policies that allow remote work, flexible work schedules, and support for skills and career development.
THE EFFECT OF BRAND CREDIBILITY AND SECURITY ON PURCHASE INTENTION IN THE BUKALAPAK MARKETPLACE IN SURABAYA CITY Ismail, Rizky Riza; Wardhani, Nuruni Ika Kusuma
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 12 No. 2 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/sultanist.v12i2.624

Abstract

The development of technology and the internet will certainly bring a lot of convenience. Intense competition in the marketplace industry does have a positive impact on consumers, but also has a negative impact on some marketplaces. This study aims to test and find out how much influence brand credibility and security have on buying interest in the Bukalapak marketplace. This study uses primary data obtained from respondents' questionnaire answers. The population of this study were people in Central Surabaya City. The sample used was 130 respondents who had made purchases on the Bukalapak marketplace with purposive sampling technique. The results showed that Brand Credibility and Security had a significant positive effect on Buying Interest in the Bukalapak marketplace in Surabaya City.

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