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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 2,110 Documents
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The influence of audit quality, company size, profitability, and inventory intensity on tax avoidance in manufacturing companies registered on the IDX in 2020-2022 Sagala, Yos Hengky Olbioctavian; Pangaribuan, Hisar; Siagian, Harlyn L.
Jurnal Mantik Vol. 8 No. 1 (2024): May: 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.v8i1.4952

Abstract

In the era of globalization, corporate financial management has become increasingly complex. Effective financial management, particularly in tax planning, is crucial for addressing the rapidly changing market dynamics. Taxes, as a major cost component, require a strategic and measured approach. Good tax management not only optimizes tax liabilities but also positively impacts the financial performance of the company. This research aims to analyze the influence of audit quality, company size, profitability, and inventory intensity on tax avoidance practices in manufacturing companies listed on the Indonesia Stock Exchange during the period 2020-2022. The research utilizes a descriptive approach with quantitative methods. Secondary data from the annual financial reports of manufacturing companies are used. Samples are selected through purposive sampling techniques. The analysis results show that approximately 13.8% of the variation in tax avoidance practices is influenced by the examined independent variables. Other factors account for the remaining 86.2%. Based on the findings, it can be concluded that audit quality, company size, profitability, and inventory intensity have an influence on tax avoidance practices. Effective tax management can help companies improve financial performance and strengthen overall tax compliance
The effect of e-service quality on customer trust in McD Serang Arisa, Ilham; Siregar, Santa Dameria; Aisah, Siti; Wahyudi, Wahyudi
Jurnal Mantik Vol. 8 No. 1 (2024): May: 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.v8i1.4953

Abstract

Electronic services combine two trends: the shift of the conventional economy due to the expansion of the information economy and the digital network system, which includes e-services. As a large fast-food business in the world, McD has innovated by presenting electronic services, where services can be provided using a large screen and ordering is done independently by customers. This supports this research to determine how much influence the e-service quality provided by McD has on customer trust. This research was conducted using descriptive quantitative methods with data analysis tests in the form of a validity test, reliability test, classical assumption test (including normality test and linearity test), simple linear regression test, and correlation test. The target in this research is McD Serang City customers with a population of 730,530 people in Serang City, and a sample was taken using the Slovin formula with an error rate of 10%, resulting in 99.98 rounded up to 100 respondents. Based on the results of the data analysis test carried out, it is known that based on the simple linear regression test that the t value is 10,290> t table 6,660 with a significance level of 0.000 <0.05, it states that e-service quality (x) on customer trust (y) has a significant influence. As for the amount of influence, it can refer to the coefficient of determination test results, which has the amount of influence of variable x on variable y, namely 0.519 (51.9%).
The effect of social media marketing on buying interest MS Glow skincare on DP3AKB employees in Serang City Nisa, Khaerun; Divania, Yesika; Ziddan, Irham; Wahyudi, Wahyudi
Jurnal Mantik Vol. 8 No. 1 (2024): May: 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.v8i1.4954

Abstract

This study aims to determine the effect of Social Media Marketing on MS Glow skincare buyinginterest in social media users in Serang City. The method in this study uses quantitative methods while collecting data using questionnaires that are directly distributed to respondents; the population in this study was 90 employees while sampling specific criteria including skincare buyers and Ms Glow skincare users at DP3AKB, resulting in a total of 79 respondents. The data analysis technique used is multiple regression analysis, followed by hypothesis testing using SPSS. This study also aims to prove the amount of influence social media marketing has on buying interest. The results obtained based on field findings as well as the results of the calculation, namely on the Effect of Social Media Marketing on Buying Interest in MS Glow Skincare on DP3AKB Employees in Serang City, that Social Media Marketing has a positive and significant effect on buying interest. This is indicated by a significance level of 0.000 <0.05. So H0 is rejected, and H1 is accepted, meaning that the social media marketing variable positively and significantly affects buying interest
Analysis of disaster events in Serang City seen from the number of victims and damage Nofebrianti, Nutrisia; Asmayawati, Asmayawati; Wafi, Muhamad; Wahyudi, Wahyudi
Jurnal Mantik Vol. 8 No. 1 (2024): May: 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.v8i1.4957

Abstract

Disasters are natural events that we do not know precisely when they will occur. In Serang City, some disasters that usually occur are related to the seasons in Indonesia, namely the rainy and dry seasons. These disasters include floods, droughts, collapsed houses, landslides, lightning strikes, and fires. This study aims to determine the types of disasters that occur in the city of Serang. In addition, to find out the casualties and damage affected by the disaster. This research was conducted using a qualitative method with descriptive research type based on data issued by BPBD Serang City. The type and source of data used is secondary data. The results of this study showed that there have been 1,083 disaster events in the last three years in Serang. The disasters were floods, collapsed houses, lightning-struck houses, fires, landslides, and droughts. The total number of injured victims was 18, and the number of affected victims was 40,140, while the total damage caused by the disaster was 591 damages
Design and development of Android-Based Clinic Service Application: myclinic Christanto, Henoch Juli; Sutresno, Stephen Aprius; Rudyanto, Robby Sentya; Prihanto, Pijar Karisma; Artpinkan, Tamaria H; Othernima, Desi C; Alvalent, Derrel
Jurnal Mantik Vol. 8 No. 1 (2024): May: 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.v8i1.4969

Abstract

This research addresses the pressing need to enhance healthcare accessibility and efficiency, particularly in the context of increasing demands and challenges in the healthcare sector. The background problem lies in the limited accessibility and inefficiencies present in traditional healthcare systems, exacerbated by factors such as geographical constraints and resource limitations. To overcome these challenges, this study introduces MyClinic, an innovative application designed to streamline healthcare processes and improve access to clinic service. Utilizing structured methodologies including BPMN, ERD, Use Case Diagram, and Class Diagram, MyClinic is systematically developed to offer clear functionality. Through Black Box Testing, the application's functionality is rigorously validated, demonstrating compliance with specifications and ensuring user satisfaction. By addressing these issues, MyClinic aims to revolutionize healthcare delivery, offering a solution that is efficient, accessible, and user-friendly. This research highlights the critical role of technology in addressing healthcare challenges and underscores the potential of innovative solutions like MyClinic to transform healthcare delivery in the digital age
Determinants of stock price and company value viewed from corporate governance, leverage, profitability, EPS Hutabarat, Francis
Jurnal Mantik Vol. 8 No. 1 (2024): May: 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.v8i1.4970

Abstract

For the purpose of this study, the stock price and firm value of banks, as well as factors such as Corporate Governance, Leverage, Profitability, and Earnings Per Share (EPS), which have the potential to influence them, will be investigated. This research makes use of a sample size of fifteen banks, and the secondary data is derived from the financial statements of banking sector businesses that are listed on the infobank15 index throughout the period of 2018-2020. The total sample size here is forty-five. Both descriptive analysis and linear regression, as well as significant tests, are utilized in this work. According to the findings of this research, corporate governance, leverage, profitability, and earnings per share (EPS) each have a considerable impact on stock price and company value, respectively, in a partial and simultaneous manner
Comparison of inventory management methods: reliability centered spares (RCS), ABC analysis and fixed timed period Manalu, Iuskus Kiadi; Firmansyah, Choirul; Fadly Syam, Muhammad; Syamil, Ahmad
Jurnal Mantik Vol. 8 No. 1 (2024): May: 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.v8i1.4972

Abstract

Spare parts inventory management is very important for PT XYZ, which is one of the largest fertilizer producers in Indonesia. The cost of spare parts, especially for air compressors, constitutes a significant portion of the production cycle cost. This study aims to determine the optimal spare parts inventory value at PT XYZ by comparing the ABC analysis, fixed-time period, and reliability-centered spares (RCS) methods. The results showed that the fixed-time period method has a positive impact on company profits of Rp. 1,648,391,080 and offers better control of Class A spare parts inventory. The ABC analysis method also helps prevent inventory shortages that could disrupt company operations. However, the RCS method cannot be compared because the probability value must be determined by the company itself. In this study, demand fluctuations, lead time, reorder points, and inventory levels are also crucial considerations in determining the value of spare parts inventory. By using the fixed-time period method, PT XYZ can achieve greater profits and effectively control its spare parts inventory
Analysis of the health level of syariah banking by camels methods on Pt. Bank Syariah Indonesia, Tbk (Case Study After Merger) Syafira, Melinda; Zaki, Achmad
Jurnal Mantik Vol. 8 No. 1 (2024): May: 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.v8i1.4977

Abstract

The aim of this research is to determine the health level of PT. Bank Syariah Indonesia, Tbk after the merger used the CAMELS method. The population of this study is the Annual Financial Report of Bank Syariah Indonesia, while the sample in this study is the Annual Financial Report 2021 – 2023 of Bank Syariah Indonesia after the merger. Data analysis technique uses the Camels Referring to Bank Indonesia Regulation No. 9/1/PBI/2007. The results of the research on BSI's asset quality ratio (KAP) show that it is good, the BSI Profitability Ratio shows that the resulting profitability is very good, the Capital Ratio shows that the capital owned by BSI is very strong, the Liquidity Ratio shows that BSI has problems paying its short-term obligations, the Sensitivity Ratio to market value reflects BSI BSI's consistency in covering exchange rates is very good. All of these indicators reflect the financial performance of PT. Bank Syariah Indonesia, Tbk is good, and can effectively and optimally support banking development to achieve the expected goals
The influence of learning and growth and prosocial behavior on the accountability of village financial management moderate by a participative leadership style Asti M, Choirunnisa; Lismawati, Lismawati
Jurnal Mantik Vol. 8 No. 1 (2024): May: 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.v8i1.4993

Abstract

This research employs a quantitative approach to investigate the interplay between learning and growth, prosocial behavior, and the accountability of village financial management, with a focus on the moderating role of participative leadership. Utilizing Structural Equation Modeling (SEM) with Partial Least Square (PLS) components through WarpPLS 7.0 software, the findings reveal that both learning and growth (X1) and prosocial behavior (X2) positively impact village financial management accountability (Y). However, the participative leadership style (X3) does not significantly strengthen these influences, as indicated by its negligible path coefficients and p-values. In summary, the study underscores the substantial and affirmative contributions of learning, growth, and prosocial behavior to the accountability of village financial management, while highlighting the limited moderating impact of a participative leadership style in this context
Determinants qualitity of financial reports with government internal control system Purnama Sari, Devi; Nurmala Sari, Eka; Astuty, Widia
Jurnal Mantik Vol. 7 No. 4 (2024): February: 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.v7i4.4235

Abstract

The purpose of this study was to determine, test and analyze the effect of applying government accounting standards, utilization of regional financial information systems and human resource competence on the quality of financial reports, with the government's internal control system as a moderating variable This study used a quantitative associative approach with data collection techniques through distributing questionnaires to the Regional Government Organizations of the Medan City Government. The population used in this study were 30 Regional Government Organizations of the Medan City Government. The sample in this study was taken by 3 people from each of the 30 Regional Government Organizations of the Medan City Government consisting of the head/secretary of the OPD, the head of the finance sub-division and the treasurer of Expenditure so that a total of 90 respondents were obtained. Data analysis techniques in this study used the Partial Least Square (PLS) based Structural Equation Modeling (SEM) method. The results showed that the application of government accounting standards had an effect on the quality of financial reports, the use of regional financial information systems had an effect on the quality of financial reports and the competence of human resources had an effect on the quality of financial reports. The government's internal control system can moderate the effect of implementing government accounting standards on the quality of financial reports, the government's internal control system cannot moderate the effect of using regional financial information systems on the quality of financial reports and the government's internal control system can moderate the influence of human resource competence on the quality of financial reports in Medan City Government Regional Apparatus Organization

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