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HENGKI TAMANDO SIHOTANG
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Jurnal Mantik
Published by Institute of Computer Science
ISSN : -     EISSN : 26854236     DOI : -
Core Subject : Economy, Science, Education,
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media
Jurnal Mantik (Manajemen, Teknologi Informatika dan Komunikasi) is a scientific journal in information systems/informati containing the scientific literature on studies of pure and applied research in information systems/information technology,Comptuer Science and management science and public review of the development of theory, method and applied sciences related to the subject. Jurnal Mantik Penusa is published by Institute of Computer Science (IOCS). Editors invite researchers, practitioners, and students to write scientific developments in fields related to information systems/information technology,Comptuer Science and management science). Jurnal Mantik is issued 4 (FOUR) times a year.
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Articles 2,151 Documents
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The Effect Of The Implementation Of The Regional Financial Management Information System (Sipkd), The Government's Internal Control System (Spip) And The Role Of Internal Auditors On The Quality Of The Finansial Statements Of The Binjai City Goverment Wintari Harahap; Erlina; Keulana Erwin
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2613

Abstract

The objective of this study was to analyze and determine the effect of the implementation of the Regional Financial Management Information System (SIPKD), the Government’s Internal Control System and the Role of Internal Auditors on the Quality of Financial Statements of the Binjai City Government. The type of research used is causal research. The population in this study was SKPD employees of the Binjai City district Goverment which amounted to 124 employees from 42 SKPD. The research data was obtained from questionnaire (primary). The data analysis method used is structural equation modeling-partial least square (SEM-PLS) using SmartPLS software. The results of this study show that the Regional Financial Management Information System (SIPKD), the Government’s Internal Control System (SPIP) and the Role of Government Internal Auditors each have a significant positive effect on the Quality of The Financial Statements of the Binjai City Government. This means that if the Financial Management Information System, internal control system and the role of internal auditors are improved, it will improve the quality of financial statements.
Additive Manufacturing As An Application Of Information Technology As A Method Of Product Development In The Automotive Industry Wibowo Harry Sugiharto; Muhammad Imam Ghozali
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2617

Abstract

Additive manufacturing, or 3D printing, is revolutionizing manufacturing; it is a process for creating 3D objects in any form from 3D modeling simulations. 3D printed models can be created with a computer-aided design (CAD) package, via a 3D scanner, or with an ordinary digital camera and photogrammetry software. Additive manufacturing has been used in manufacturing, culinary industry, medical applications, healthcare, fashion industry, education, and the automotive industry. The Automotive Industry has contributed significantly to the national economy of Indonesia. The Automotive Industry is currently one of seven sectors prioritized in developing Industry 4.0 in accordance with the Making Indonesia 4.0 roadmap. The product development process using the additive manufacturing method is broadly divided into three stages: modeling, printing, and finishing. An example of the application of additive manufacturing technology in product development at the Automotive MSME level in the manufacture of velocity stack products. The working principle of this tool is to reduce intake air losses (intake air coefficient effect). The results of the velocity design test on the Yamaha MX King can increase engine power average in 1.45 HP and average torque 1.19 NM
Analysis of Ptkp Changes in the Pph 21 Calculation Scheme and Its Implications for Taxpayers Akhmad Syarifudin
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2629

Abstract

Non-Taxable Income (PTKP) is a deduction factor in the income tax calculation scheme. In accordance with PMK No.0101/PMK/2016 PTKP increased and the final income tax rate according to PP 23/2018 decreased from 1% to 0.5%, while the corporate income tax rate remained the same. The purpose of the study was to determine the impact of changes in PTKP and its implications for PPh 21 payable for taxpayers. The study uses illustrative data of income level variations. The results of the study show that changes in PTKP have an impact on decreasing the amount of PPh 21 for WPOPs. Income of IDR 0.3 billion WPOP tax is lower than Corporate Income Tax, while income above IDR 0.6 billion WPOP tax increases to be higher than Corporate Income Tax. At the same income, corporate income tax with a turnover of up to IDR 50 billion is lower than the corporate income tax with a turnover of more than IDR 50 billion. Corporate taxpayers who do not receive tax facilities according to Article 31E of the Income Tax Law, have higher taxes than corporate taxpayers and corporate taxpayers who receive tax facilities so that it can lead to tax injustice. The final income tax calculation scheme for certain entrepreneurs based on turnover makes it easier, but burdensome for taxpayers if their business loses. These results can be input for tax subjects in planning taxation. The benefits for the government can be used as a review of policy considerations for adjustments in order to achieve a balance of tax rates for both WPOP, certain entrepreneurs, and corporate taxpayers. but burdensome WP if the business loses. These results can be input for tax subjects in planning taxation. The benefits for the government can be used as a review of policy considerations for adjustments in order to achieve a balance of tax rates for both WPOP, certain entrepreneurs, and corporate taxpayers. but burdensome WP if the business loses. These results can be input for tax subjects in planning taxation. The benefits for the government can be used as a review of policy considerations for adjustments in order to achieve a balance of tax rates for both WPOP, certain entrepreneurs, and corporate taxpayers
BANYUWANGI REGIONAL GOVERNMENT POLICY IN TOURISM DEVELOPMENT AND IT’S CONTRIBUTION TO REGIONAL ORIGINAL INCOME (PAD) Zaim Mukaffi; Syahirul Alim; Muhammad Tulus
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the objective conditions of tourism and government policies and their contribution to PAD in Banyuwangi Regency. The type of research used is a qualitative type with a descriptive approach. The data used in this study are primary and secondary data. As for the data analysis, using a qualitative analysis descriptive approach. The results of the study show that 1. The tourism sector is a strategic sector developed by the Banyuwangi district government and at the same time becomes the starting point for economic development and development while still prioritizing local wisdom and involving the local community without losing local values . 2. Local government policies are divided into 2 approaches, namely: Ecotourism Concept where the concept of tourism development through 3 concepts namely Community based Tourism (CBT), event tourism and a sustainable and structured marketing strategy. Integrated development is integrating between sectors that can be connected with the business sector, namely improving infrastructure, maintaining local culture, and involving the Tourism Community. 3. The development of tourism in Banyuwangi Regency has an impact on PAD, which is 22 billion (5.6%) in 2017, to 29 billion (6.4%) in 2018. Meanwhile in 2019 the development is very significant, which is 37 billion ( 7.4%).
The Role of Servicescape, Word of Mouth, Perceived Value of Customer's Behavioral Intention Arifin Djakasaputra; Juliana; Amelda Pramezwary; Rosianna Sianipar
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to investigate the relationship between Servicescape, word of mouth, and the perceived value of customer behavioral intention. Non-probability sampling is used in this study. A sample of 100 respondents was used to test the relationships between specified variables using structural equation modeling (SEM). A seven-point Likert scale was used to assess all indicators. It was discovered that servicescape components have no effect on behavioral intention; however, perceived value and word of mouth have an effect on behavioral intention. To improve validity and reliability, future researchers may replicate the study with more extensive and cross-sectional segments. Future research could look into the moderating role of customer characteristics in the relationship hypothesized in this study. Increase the number of respondents, use different sampling methods, add other variables, and use different units of analysis are all suggestions for future research.
The Influence Of Work Facilities And Work Placement On Work Performance Of Pt. Masa Mitra Pratama Medan Caroline Iewanto; Syawaluddin; Aidil Putra; Thomas Sumarsan Goh
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2641

Abstract

PT. Masa Mitra Pratama is a company engaged in the service and sale of banking electronic needs such as: money counting machines, teller machines, and others who started their business in 2007 and continues to grow by opening various branches, one of which is located in Medan. Employees cannot perform well at work such as: in terms of quality, employees often make mistakes in completing their work. The company does not provide adequate facilities for its employees. Employee work placements in the company are still not in accordance with the criteria or abilities possessed by employees, making employees slow to work. This research uses quantitative descriptive research. The research population that will be used in the study is all employees who work at the company as many as 41 employees. Determination of the research sample using saturated sampling. Simultaneously there is a significant influence between the variables of work facilities and work placement on the work performance of PT. Masa Mitra Pratama . While partially found the variable work facilities have a significant effect on the work performance of PT. Masa Mitra Pratama . Partially it was found that the work placement variable had a significant effect on the work performance of PT. Masa Mitra Pratama . The results of this study indicate that the variable work facilities have more influence than work placement on the work performance of PT. Masa Mitra Pratama
The Effect Of Discounts And Consumer Behavior On Customer Loyalty Of Pt. Masterban Berkat Indonesia Leony Chandra; Syawaluddin; Aidil Putra; Thomas Sumarsan Goh
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2642

Abstract

PT. Masterban Berkat Indonesia is a company engaged in the sale of tires and repairs which is located at Jalan Prof. HM. Yamin No. 271 BC, Medan. Customer loyalty to the company is still relatively low so that customers rarely make purchases and some customers are seen often trying products from other companies and starting to switch from the company. There are complaints or complaints given by consumers regarding the price of products from the company where consumers judge that the company has never given discounts or discounts to consumers even though they have often made purchases. Lack of understanding of consumer behavior from the company makes it difficult for companies to know the needs and desires of consumers so that attracting consumers to buy regularly becomes difficult. This research uses quantitative descriptive research. The total population in the study was 133 customers. The sampling technique using the Slovin formula was obtained as many as 100 samples. Simultaneously there is a significant influence between the discount variable and consumer behavior on customer loyalty at PT. Masterban Berkat Indonesia. While partially it was found that the discount variable had a significant effect on customer loyalty at PT. Masterban Berkat Indonesia. Partially, it was found that consumer behavior variables had a significant effect on customer loyalty at PT. Masterban Berkat Indonesia. The results of this study indicate that consumer behavior variables have more influence than discounts on customer loyalty at PT. Masterban Berkat Indonesia.
The Influence Of Organizational Culture And Communication On Work Conflicts Of Employees At Pt.Nagamas Agro Mulia Medan Melissa Rinata; Syawaluddin; Aidil Putra; Thomas Sumarsan Goh
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2643

Abstract

PT. Nagamas Agro Mulia is a company engaged in the processing of palm oil. Phenomena that occur in the company are: the existence of work conflicts between employees, causing disruption to company activities. This problem is allegedly caused by organizational culture and communication. The population in this study were all employees of PT. Nagamas Agro Mulia, totaling 174 employees. This study uses the Slovin Formula, so the number of samples is 121 respondents. This study uses multiple linear regression analysis to get a picture of the relationship between variables. The results of the simultaneous hypothesis test show that simultaneously, organizational culture and communication have a significant effect on work conflict of employees at PT. Nagamas Agro Mulia Medan. Partially, each variable of organizational culture and communication has a significant effect on work conflicts of employees at PT. Nagamas Agro Mulia Medan.
Financial Distress Analysis Of Hotel Companies Listed On The Indonesia Stock Exchange During The Covid-19 Pandemic Rudy Syafariansyah Dachlan
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2646

Abstract

Financial Distress is a situation that portrays the organization's financial condition, whether the organization is in a tough situation, emergency or undesirable that happened before the organization failed. This study aims to analyze Financial Distress in hotel companies registered on The Stock Exchange of Indonesia during the Covid-19 pandemic for the 2020-2021 utilizing the Altman's Z-Score modified model. The sampling of this research is 19 financial statements of hospitality companies in the period 2020-2021. The Outcomes showed that during the Covid-19 Pandemic from 2020 to 2021, of the 19 companies that were the sample of this study, 10 companies (53%) were in the Distress Area and the Gray Area. The remaining 9 companies (47%) are in the Non Distress Area. This study concludes that the COVID-19 pandemic for the 2020-2021 period has had quite an impact on financial distress for hotel companies filed on the Indonesia Stock Exchange.
Classification Of Indonesian Slang Using Naïve Bayes And Decision Tree Methods On Social Media Abdi Dharma; Aditya Calderon Naibaho; Lolo Mulatua Bancin; Alhoi Andrew Jefferson
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2647

Abstract

At this time the application of language that appears on social media is the application of slang as a character of current language development. This phenomenon deserves to be discussed because it can find out how much slang is used on social media. The source of the dataset for this research is the verbal form found on the author's personal social media such as Instagram and Tiktok obtained by the web scraping method as many as 2,000 samples and the data will be divided into two categories, namely the category of slang and non-slang. This study aims to compare two classification algorithms, namely Naïve Bayes and Decision Tree to see which algorithm is more effective in classifying how many social media users use slang in commenting based on the dataset we have collected, so that results are obtained to see how high the percentage of usage is. Indonesian people's slang in commenting on social media.

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