cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Marisi Butarbutar
Contact Email
stiesultanagungps@gmail.com
Phone
-
Journal Mail Official
stiesultanagungps@gmail.com
Editorial Address
Jalan Surabaya No.19 Pematangsiantar
Location
Kota pematangsiantar,
Sumatera utara
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 278 Documents
 23   24   25   26   27 
COMPARATIVE ANALYSIS OF FINANCIAL PERFORMANCE FOR BANKING COMPANIES BASED ON BUKU I AND BUKU IV Panjaitan, Raya; Simbolon, Ika Pratiwi
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.v12i2.625

Abstract

The research aim is to test the difference between bank performance as measured by ROA and NIM for BUKU I and BUKU IV Banks in Indonesia. The paper uses monthly data from annual report. There is significant difference between bank performance for BUKU I and BUKU IV. Policy makers, investors and other shareholders should consider the results of this study in making important policies. The performance of banks is quite different if they have different amounts of capital. Regarding the research limitations, future research can use the research object not limited to comparative analysis of banking companies, but more to discover research model for bank performance determinants for each bank categories based on capital. Future research may use longer period for better prediction ability.
THE INFLUENCE OF HEDONIC VALUE AND UTILITARIAN VALUE ON PURCHASING DECISIONS FOR SAMSUNG SMARTPHONES Santoso, Anugrah Bayu; 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.v12i2.626

Abstract

In the modern era, technological advances are the main factor driving changes in various aspects of human life. The rapid development of technology today allows people to access information easily through various media, such as using smartphones so that it becomes a human need, especially among students. This makes smartphone companies compete and innovate to capture market share. This study aims to determine the effect of Hedonic value and Utilitarian value variables on purchasing decisions for Samsung smartphones The approach used in this research is quantitative. The study population consisted of university students in Surabaya City, with a sample of 90 respondents. The sampling method used non-probability sampling technique through purposive sampling. Data were collected using a questionnaire distributed via Google Form, and data analysis was carried out using the Structural Equation Modeling (SEM) method using the Partial Least Squares (PLS) analysis tool and is carried out through a two-stage approach with the help of SmartPLS. The results showed that Hedonic Value and Utilitarian Value have a positive and significant effect on Samsung Smartphone Purchasing Decisions.
THE EFFECT OF CURRENT RATIO AND DEBT TO EQUITY RATIO ON STOCK PRICES IN PROPERTY & REAL ESTATE SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2020-2022 Divya, Trisah; Br Sipayung, Risa Fransiska; Cahyani, Mutiara
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.v12i2.636

Abstract

This study was conducted to test the impact of each variable that has been determined simultaneously or partially. Through a population of 87 companies and based on the conditions that the author has determined, a sample of 57 companies was obtained. This quantitative study uses secondary data sources that are measured from a ratio scale for statistical management. This study uses multiple linear regression analysis. The analysis obtained from the F test showed that CR & DER had a significant positive impact on stock prices. Then, from the t-test (partial), CR with partial has a significant negative effect on stock prices, but DER does not have a significant effect on stock prices.
THE INFLUENCE OF CORPORATE GOVERNANCE AND CSR ON DIVIDEND POLICY WITH LIQUIDITY AS A MODERATION VARIABLE IN LQ45 INDEX COMPANIES Putri, Aisyah Desravi; Nur, Dhani Ichsanuddin; Khoirotunnisa, Fani
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.v12i2.637

Abstract

This study was conducted with the aim of determining the contribution of corporate governance and corporate social responsibility to dividend policy with liquidity as a moderating variable. The population in this study were LQ45 index companies listed on the IDX for the period 2019-2023. The method used to determine the sample in this study was the purposive sampling method. Through this method, 11 companies were obtained that could be observed during the period 2019-2023 (5 years) so that the total observation data in this study was 55 data. The analysis technique used in this study was Moderated Regression Analysis (MRA) with the help of the SPSS 25 analysis tool. The results of the study explain that corporate governance contributes positively to dividend policy, while corporate social responsibility does not contribute to dividend policy. Liquidity contributes to weakening the relationship between corporate governance and dividend policy, while for the relationship between corporate social responsibility and dividend policy, liquidity cannot contribute
STUDYING THE RELATIONSHIP MODEL BETWEEN ENTREPRENEURSHIP INSIGHT AND BUSINESS PERFORMANCE: A STUDY OF MSMEs IN INDONESIA Setyawati, Amelia; Sugangga, Amelia; Yudhyani, Eka; Febrina, Reni
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.v12i2.642

Abstract

This research aims to examine the relationship model between entrepreneurial orientation (EO), entrepreneurship insight (EI), information technology adoption (ITA), and business performance (BP) in MSMEs in Indonesia. The research method used is a quantitative approach with survey techniques of MSME actors in various sectors in Indonesia. Data was collected through a questionnaire adapted from previous research. The research sample consisted of 200 respondents selected using a purposive sampling technique, with the criteria being that the business had been running for at least two years and had access to information technology. The results of the research data analysis conclude that entrepreneurial orientation (EO), entrepreneurship insight (EI), and information technology adoption (ITA) have a positive and significant effect on business performance (BP). The research results will provide deeper insight into the influence of EO, EI, and ITA on the business performance of MSMEs in Indonesia. It is hoped that this research can also provide recommendations for MSME actors and policymakers to increase the competitiveness of small businesses through implementing entrepreneurial strategies and adopting technology. Thus, this research contributes to the development of MSME business theory and practice in the digital era and supports efforts to improve the performance of MSMEs in Indonesia.
ANALYSIS OF THE RELATIONSHIP BETWEEN SUPPLY CHAIN MANAGEMENT AND BUSINESS PERFORMANCE IN THE CREATIVE ECONOMY SECTOR Agustini, I Gusti Ayu Ari; Sudjiman, Lorina Siregar; Bagenda, Christina
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.v12i2.643

Abstract

In the rapidly developing digital era, this sector faces significant challenges and opportunities influenced by the company's ability to manage supply chains, implement innovation, and utilize technology effectively. This research analyzes the relationship between supply chain management (SCM), innovation, technology orientation, and business performance in the creative economy sector. The research method involves a quantitative approach, which involves collecting data through surveys distributed to companies in the creative economy sector. The questionnaire is designed to regularly measure the dimensions of SCM, innovation, technology orientation, and business performance. Following the results of data analysis, it is confirmed that supply chain management, innovation, and technology orientation have a positive and significant effect on business performance. This research provides significant implications for companies in the creative economy sector by showing how efficient supply chain management, implementation of sustainable innovation, and robust technology orientation can improve overall business performance. By understanding the relationship between these factors, companies can develop more effective strategies to improve operational efficiency, accelerate new product development, and leverage technology to gain competitive advantage.
MEASURING UMKM SALES PERFORMANCE THROUGH COMPETITIVE ADVANTAGE: IN THE CONTEXT OF DIGITALIZATION USE IN MEDAN CITY Simanjuntak, Agus N.; Silaban, Frederick Saroha; Steven, Orlando; Simanjuntak, Sabriana S.
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.v12i2.646

Abstract

The COVID-19 pandemic has had a major impact on many industries, including the economy. Indonesia's economic and business sectors have been hit hard by the Covid-19 outbreak. Many micro, small and medium enterprises (MSMEs) are confused because their companies are blocked and cannot even develop. Globally, supply chains have weakened due to the impact of Covid-19, commodity prices have plummeted, and the possibility of a global economic crisis is increasing. The widespread spread of the corona virus or Covid-19 is starting to impact more than half of the cooperatives and Small and Medium Enterprises in North Sumatra. There are around 2.8 million MSMEs in northern Sumatra, but no more than 20% of those who have permits or licenses at the Cooperative Office are around, 380,000. The position of MSMEs is considered very significant because this sector is not only a source of livelihood, but also provides direct and indirect employment opportunities to people with relatively low levels of knowledge and skills. The payment system industry developed the Quick Response Code Indonesia Standard (QRIS) together with Bank Indonesia (BI) to make processing transactions using QR codes easier, faster and more efficient. Based on the existing conditions, the aim of this research is to improve the digital payment system to improve the sales performance of MSMEs in the city of Medan. The aim of this research is to measure and examine the ability of the variables usage of e-commerce, usage of QRIS, digitalization transformation in increasing competitive advantage and ultimately increasing the sales performance of MSME players in the city of Medan. The research results conclude that usage of e-commerce, usage of qris, digital transformation positively and significantly predict competitive advantage. Apart from that, this research also confirms that digital transformation positively and significantly predicts sales performance.
ANALYSIS OF THE DEVELOPMENT POTENTIAL OF ECOTOURISM OBJECTS IN INDRAGIRI HULU DISTRICT Suwaji, Suwaji; Apriansyah, Roky; Heriasman, Heriasman; Gustika, Gita Sari; Warnadi, Warnadi
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.v12i2.648

Abstract

Indragiri Hulu Regency has quite diverse natural tourism potential (Ecotourism). Natural tourist attractions are tourist characteristics that are in great demand by tourists, the main attraction is the scenery and natural physical symptoms they have. This research aims to analyze the feasibility of potential natural tourism objects in Indragiri Hulu Regency. Field observation and interviews with designated key informants carried out primary data collection. The analysis used in the research includes feasibility analysis which refers to the 2003 Directorate General of Forest Protection and Nature Conservation's Operation Area Analysis of Natural Tourist Attraction Objects (ADO-ODTWA) guidelines. Based on these guidelines, an assessment is carried out on the variables where each variable's weight has been determined. value. The assessment of each variable begins with determining a score for each variable, determining the feasibility index value. Based on the index value, the classification or level of feasibility of the object under study can be determined. The research results show that 4 of the 6 objects have a high feasibility index, namely the Lake Raja tourist attraction, the Bukit Tigapuluh National Park tourist attraction, the Menduyan Lake tourist attraction and the Kembar Lake tourist attraction. Meanwhile, the other 2 objects, namely the Tembulun Berasap Waterfall Tourist Attraction, and the Denalo Waterfall are still in the medium or unsuitable category. The feasibility of an object's potential is contributed more by the object's attractiveness variables, the availability of clean water and supporting conditions around the area, management and service variables, and supporting facilities still in the not yet feasible category. The accessibility factor is also a key to connectivity, and On average, the availability of accommodation for tourists' comfort is still in the inadequate category.
ANALYSIS OF THE EFFECT OF COMPENSATION, ORGANIZATIONAL CULTURE AND MOTIVATION ON NON ASN EMPLOYEE PERFORMANCE Karman, Abd.; Pasryb, Andi Syahida Ulhaq
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.v12i2.651

Abstract

Human resources are fundamental capital to fulfill company goals. There is a need for reliable human resources to achieve goals and compete with other companies, therefore HR management is needed to organize, manage, and utilize employees. Employee performance is one indicator of good resources so it can be used as material for evaluating employee work to maintain or improve company performance. This study aimed to determine the variables that influence employee performance at IAIN Fattahul Muluk Papua, namely compensation, organizational culture, and motivation. Sampling in the study was a saturated sample of 46 people. The data analysis method in this study is the classic assumption test and multiple linear regression with processing using SPSS. The results showed that compensation and motivation did not affect performance, but work culture influenced performance. When all variables were tested together, a significant effect was found on the performance of non-ASN employees of IAIN Fattahul Muluk Papua.
TACIT AND EXPLICIT KNOWLEDGE MANAGEMENT MODERATED BY LEARNING ORGANIZATION IN AN EFFORTS TO IMPROVE LECTURERS' PERFORMANCE IN WEST JAVA Windiarti, Sofia; Romi, Mochamad Vrans
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.v12i2.652

Abstract

The government continues to strive to improve the quality and welfare of teaching staff in higher education. Through Permendikbudristek Number 44 of 2024, the focus is given to more comprehensive regulations related to the profession, career, and income of lecturers. Current conditions According to the Scientific Journal Ranking (SJR), Indonesia is ranked 58th with an H-index of 259. In the Southeast Asia region, Indonesia is still below Singapore (H-index 646), Malaysia (H-index 373), Thailand (H-index 369), and the Philippines (H-index 274), which means that there must be an increase in the performance of lecturers in the tridharma of higher education. The purpose of this study is to create a model for optimizing tacit and explicit knowledge management moderated by a learning organization: a case study of improving the performance of lecturers in West Java. The research method used in this study uses descriptive analysis with quantitative methods. The object of the study is Lecturers at Private Universities in West Java, with the number of samples taken to represent the population of 372 samples with proportional random sampling techniques. Data analysis using structural equation modeling (SEM) data processing through Amos v.22 software. In general, the purpose of this study is to create a model for optimizing tacit and explicit knowledge management moderated by learning organization: a case study of improving the performance of lecturers in West Java. The results of the study show that tacit knowledge and explicit knowledge simultaneously have a positive and significant effect on the performance of lecturers; learning organizations positively strengthen the relationship between tacit knowledge and employee performance; learning organizations positively strengthen the relationship between tacit knowledge and lecturer performance

Page 25 of 28 | Total Record : 278

 23   24   25   26   27 

Filter by Year

2013 2025


Reset
Filter By Issues
All Issue Vol. 13 No. 2 (2025) Vol. 13 No. 1 (2025) Vol. 12 No. 2 (2024) Vol. 12 No. 1 (2024) Vol. 11 No. 2 (2023) Vol. 11 No. 1 (2023) Vol. 10 No. 2 (2022) Vol. 10 No. 1 (2022) Vol. 9 No. 2 (2021) Vol. 9 No. 1 (2021) Vol. 8 No. 2 (2020): Desember Vol. 8 No. 1 (2020): Juni Vol. 7 No. 2 (2019): Desember Vol. 7 No. 1 (2019): Juni Vol. 6 No. 2 (2018): Desember Vol. 6 No. 1 (2018): Juni Vol. 5 No. 2 (2017): Desember Vol. 5 No. 1 (2017): Juni Vol. 4 No. 2 (2016): Desember Vol. 4 No. 1 (2016): Juni Vol. 3 No. 2 (2015): Desember Vol. 3 No. 1 (2015): Juni Vol. 2 No. 2 (2014): Desember Vol. 2 No. 1 (2014): Juni Vol. 1 No. 2 (2013): Desember Vol. 1 No. 1 (2013): Juni More Issue