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Jurnal Manajemen
Published by Sekolah Tinggi Ilmu Ekonomi LMII
ISSN : 23016256     EISSN : 26151928     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Manajemen merupakan jurnal ilmiah yang dikelola oleh STIE-LMII Medan. Jurnal Manajemen menerima artikel ilmiah di bidang Ilmu Manajemen, mencakup Manajemen Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Operasi, Manajemen Keuangan dan Perbankan, serta mencakup Akuntansi dan Kewirausahaan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Pemasaran
Articles 120 Documents
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PENGARUH KOMPETENSI KERJA, PENGAWASAN KERJA DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. TRANSPACT LOGISTIC MEDAN Erico Erico; Sukanto Chandra; Widhaeta Hasim
JURNAL MANAJEMEN Jurnal Manajemen Volume 6 Nomor 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

Tujuan dari penelitian ini adalah mengetahui pengaruh kompetensi kerja, pengawasan kerja dan kepuasan kerja terhadap kinerja karyawan pada PT. Transpact Logistic Medan Populasi dalam penelitian ini berjumlah 62 karyawan dan sampel berjumlah 62 karyawan. Teknik sampling yang digunakan adalah sensus. Analisis data yang digunakan menggunakan uji validitas dan reliabilitas, uji asumsi klasik, dan análisis regresi linier berganda. Hasil pengujian hipotesis secara parsial diperoleh kompetensi, pengawasan kerja, dan kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Hasil pengujian hipotesis secara simultan bahwa secara simultan kompetensi, pengawasan kerja dan kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT Transpact Logistic Medan. Nilai koefisien determinasi diperoleh hasil Adjusted R Square sebesar 0,353. Hal ini berarti 35,3% dari variasi variabel terikat yaitu kinerja karyawan yang dapat dijelaskan oleh variasi variabel bebas kompetensi, pengawasan kerja dan kepuasan kerja sedangkan sisanya sebesar 64,7% (100% - 53,2%) dijelaskan oleh variabel lain yang tidak diteliti pada penelitian ini, seperti beban kerja, analisis pekerjaan dan pengembangan dan sebagainya.
KEWIRAUSAHAAN SOSIAL DIBALIK PANDEMI COVID-19: PENELUSURAN PROFIL DAN STRATEGI BERTAHAN Rintan Saragih; Duma Megaria Elisabeth
JURNAL MANAJEMEN Jurnal Manajemen Volume 6 Nomor 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

Penelitian ini merupakan rangkaian penelitian lanjutan dengan topik wirausaha sosial di tengah pandemi Covid-19 dengan narasumber Purba Plastik yang berlokasi di daerah Lau Cih, Medan. Data yang digunakan adalah data primer dan sekunder yang diolah dan dianalisis dengan menggunakan metode kualitatif. Tujuan penelitian ini adalah untuk mengetahui dampak pandemi Covid-19 terhadap wirausaha sosial, dan selanjutnya memberi usulan strategi alternatif yang dapat dilakukan sehingga mampu bertahan, dan tetap memberi kontribusi sebagai agen perubahan. Selama proses penelitian, teknik pengumpulan data yang digunakan adalah wawancara mendalam. Findings data display dari hasil penelitian disajikan dalam bentuk diagram yang menunjukkan informasi awal dan usulan strategi alternatif. Mengacu pada findings di lapangan, ditemukan adanya pengurangan karyawan hingga penurunan omzet yang diperkirakan mencapai 70% akibat pandemi Covid-19. Beberapa strategi alternatif yaitu melalui implementasi diversifikasi tidak terkait; penerapan manajemen cash flow; pengaturan jam operasional, serta penerapan manajemen persediaan agar dilaksanakan dengan tujuan keberlangsungan usaha sehingga fungsi wirausaha sosial sebagai agen perubahan dapat terlaksana secara berkelanjutan.
PENGARUH PEMANFAATAN SISTEM INFORMASI KEUANGAN DAERAH, PEMAHAMAN STANDAR AKUNTANSI PEMERINTAHAN, DAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN (Studi Pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Labuhan Batu Utara) Septony B. Siahaan; Arthur Simanjuntak
JURNAL MANAJEMEN Jurnal Manajemen Volume 6 Nomor 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemanfaatan sistem informasi keuangan daerah, pemahaman standar akuntansi pemerintahan dan sistem pengendalian internal pemerintah terhadap kualitas laporan keuangan pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Labuhan Batu Utara. Data dalam penelitian ini menggunakan data primer yang diperoleh dari kepala dan staf BPKAD di Kabupaten Labuhan Batu Utara. Metode penentuan sampel menggunakan metode convenience sample. Data diolah dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pemanfaatan sistem informasi keuangan daerah, pemahaman standar akuntansi pemerintahan dan sistem pengendalian internal pemerintah berpengaruh positif dan signifikan terhadap kualitas laporan keuangan pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Labuhan Batu Utara.
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL TERHADAP KINERJA KARYAWAN DENGAN MOTIVASI KERJA SEBAGAI VARIABEL INTERVENING (STUDI PADA KARYAWAN PD. PEMBANGUNAN KOTA BINJAI) Ahmad Prayudi
JURNAL MANAJEMEN Jurnal Manajemen Volume 6 Nomor 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

Tujuan penelitian ini adalah untuk: (a). mengetahui dan menjelaskan gambaran gaya kepemimpinan transformasional, motivasi kerja dan kinerja karyawan; (b). mengetahui dan menganalisis pengaruh gaya kepemimpinan transformasional terhadap motivasi kerja karyawan; (c). mengetahui dan menganalisis pengaruh motivasi kerja terhadap kinerja karyawan, (d). mengidentifikasi dan menganalisis pengaruh tidak langsung kepemimpinan transformasional terhadap kinerja karyawan melalui motivasi kerja. Populasi penelitian adalah seluruh pegawai PD. Pembangunan Kota Binjai sebanyak 75 orang dengan teknik pengambilan sampel jenuh atau sensus yaitu penentuan jumlah sampel dari seluruh anggota populasi yaitu 74 orang. Alat analisis yang digunakan adalah model analisis jalur. Dari analisis inferensial dapat disimpulkan bahwa (a). Hipotesis 1 diterima dengan koefisien jalur (βY1.X1), gaya kepemimpinan transformasional (X1) terhadap motivasi kerja (Y1) adalah 0,587; (b). Hipotesis 2 diterima, dengan koefisien jalur (βY2.X1) gaya kepemimpinan transformasional (X1) terhadap kinerja karyawan (Y2) sebesar 0,597; (c). Hipotesis 3 diterima, dengan koefisien jalur (βY2.Y1) motivasi kerja (Y1) terhadap kinerja karyawan (Y2) sebesar 0,357, (d). Gaya kepemimpinan transformasional berpengaruh ireversibel terhadap kinerja karyawan melalui motivasi kerja sebesar 0,201.
PENGARUH KOMUNIKASI, KOMPETENSI DAN STRESS KERJA TERHADAP KINERJA KARYAWAN PADA PT. SURIATAMA MITRA PERWITA MEDAN Andre Fitriano; Syintia Beby; Jesiska Tjokro; Wawan Logika
JURNAL MANAJEMEN Jurnal Manajemen Volume 6 Nomor 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

The purpose of this study is to examine and analyze the influence of communication, competence and work stress on employee performance at PT. Suriatama Mitra Perwita Medan. The number of samples in this study were 108 respondents. The data analysis technique used multiple linear regression analysis. Communication has a positive and significant effect on employee performance at PT. Suriatama Mitra Perwita Medan. Competence has a positive and significant effect on employee performance at PT. Suriatama Mitra Perwita Medan. Job stress has a positive and significant effect on employee performance at PT. Suriatama Mitra Perwita Medan. Communication, competence and work stress have a positive and significant effect on employee performance at PT. Suriatama Mitra Perwita Medan. The coefficient of determination test results obtained an Adjusted R Square value of 0.249, this means 24.9% of the variables consisting of employee performance can explain the variation of the independent variables, namely free communication,competence and work stress while the rest is 75.1% (100% - 24.9%) explained by other variables not examined in this study, such as compensation, organizational climate, and, employee job placement.
FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM DI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018 – 2020 Mitha Christina Ginting; Lamria Sagala
JURNAL MANAJEMEN Jurnal Manajemen Volume 7 Nomor 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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This study aims to examine and analyze the effect of the variables Return on Investment, Earning Per share, Price to Book Value, Inflation and Exchange Rate on Stock Prices in banking companies listed on the Indonesia Stock Exchange. The population of this study is 39 companies, by accessing financial statements and auditor reports through the Indonesia Stock Exchange website. The sampling method used is the Purposive Sampling method, so that 20 companies are obtained as samples for X 3 years of observation (2018-2020 period) with a total of 60 observations of analytical data. The data analysis method used is the analytical regression method. Based on the results of data processing using logistic regression method with SPSS 20 software, it is found that Return on Investment, Earning Per share, Price to Book Value, Inflation and Exchange Rate can simultaneously affect stock prices by 68%, the remaining 32%. Partially, Return on Investment, Earning Per share, Price to Book Value, and Exchange Rate have a significant effect on stock prices. However, Inflation has no significant effect on stock prices. 
FAKTOR-FAKTOR YANG MEMPENGARUHI COST OF CAPITAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020 Mitha Christina Ginting
JURNAL MANAJEMEN Jurnal Manajemen Volume 7 Nomor 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This research aims to find out the factors that affect the cost of capital in manufacturing companies listed on the Indonesia stock exchange for the period 2017 - 2020. This study is motivated by inconsistency in the results of previous studies on each variable independent of the dependent variable. The survey covered all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2020, for a total of 180 companies. The study used purposive sampling techniques obtained by 124 samples that met the criteria. This research is quantitative research using the type and source of data in the form of secondary data obtained from www.idx.co.id. The data analysis methods used in this study are descriptive statistical analysis, classical assumption test, and multiple linear regression analysis.  The results showed that, (1) information asymmetry had a significant positive effect on the cost of capital, (2) profit management had a positive and significant effect on the cost of capital, (3) the size of the company had no significant effect on the cost of capital; (4) voluntary disclosure had a significant positive effect on the cost of capital;  and (5) simultaneous information asymmetry, profit management, company size and voluntary disclosure have a significant effect on the cost of capital.
PERANAN KEPERCAYAAN SEBAGAI VARIABEL PEMODERASI PENGARUH ANTARA TEKANAN WAKTU DAN KOMPLEKSITAS TERHADAP PENILAIAN DAN PENGAMBILAN KEPUTUSAN DALAM AUDIT Septony B. Siahaan; Arthur Simanjuntak
JURNAL MANAJEMEN Jurnal Manajemen Volume 7 Nomor 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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This study aims to assess the moderating effect of Trust the joint influence between time pressure and complexity on Judgment and Decision-Making in Auditing. Behavioral Decision Theory (BDT) is used from a retaining heuristic perspective. The method used is an experimental method with a final sample of 36 independent auditors. For analysis, t test and multiple linear regression were used. The results of the analysis can be concluded that factors such as trust, time pressure, and complexity, partially and simultaneously, affect Judgment and Decision-Making in Auditing. This study shows that trust is able to moderate (strengthen) the joint influence of time pressure and complexity on Judgment and Decision-Making in Auditing. Time pressure and task complexity have a positive effect on Judgment and Decision-Making in Auditing, but when including trust as a moderating factor, the effect of time pressure and complexity can reduce auditor difficulties and uncertainty in Judgment and Decision-Making in Auditing.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2018-2020 Rike Yolanda Panjaitan
JURNAL MANAJEMEN Jurnal Manajemen Volume 7 Nomor 2 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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This research aims to find out the influence of free cash flow, managerial ownership and institutional ownership on debt policy with the size of the company as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. The variables used in the study were free cash flow, managerial ownership and institutional ownership as independent variables, debt policy as dependent variables and investment opportunity sets as moderating variables. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange. The study was conducted on 24 companies that met the sampling criteria of 171 manufacturing companies listed on the Indonesia Stock Exchange. The research data is secondary data in the form of annual financial statements of 24 companies published on the Indonesia Stock Exchange. The data processing method in this study used multiple linear regression tests, moderating tests that used residual tests. By first testing on classical assumptions. The results showed that (1) free cash flow has a significant effect on debt policy variables, (2) managerial ownership has unsignificant effect on debt policy variables, (3) institutional ownership has a significant effect on debt policy variables (4) free cash flow, managerial ownership and institutional ownership simultaneously affects debt policy, (5) investment opportunity set is able to moderate the relationship between free cash  flow to debt policy, (6) investment opportunity set is able to moderate the relationship between asset structure to debt policy, (7) investment opportunity set is able to moderate the relationship between profitability to debt policy.
PENGARUH KOMITMEN ORGANISASI, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL (Studi Pada Dinas Perindustrian, Perdagangan, Koperasi, dan UKM Kabupaten Dairi) May Sartika Tarigan; Arthur Simanjuntak; Duma Rahel Situmorang
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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This study aims to examine and analyze the effect of Organizational Commitment, Government Internal Control System (SPIP), and Human Resource Competence on the Application of Accrual-Based Government Accounting Standards at the Department of Industry, Trade, Cooperatives, and SMEs of Dairi Regency, in accordance with Government Regulation (PP) Number 71 of 2010 concerning Accrual-Based Government Accounting Standards which must be implemented comprehensively starting in 2015. This study uses a sampling method that is saturated sample, and data processing using multiple linear regression, F test and t test. This study uses primary data from questionnaires distributed to respondents. The results of this study indicate that partially organizational commitment and the government's internal control system (SPIP) have a positive and significant effect on the Application of Accrual-Based Government Accounting Standards at the Department of Industry, Trade, Cooperatives, and SMEs of Dairi Regency, while the competence of human resources has no effect on application of accrual-based accounting  standards at the Department of Industry, Trade, Cooperatives, and SMEs of Dairi Regency. Simultaneously Organizational Commitment, Government Internal Control System (SPIP), and Human Resource Competence have a positive and significant impact on the Implementation of Accrual-Based Government Accounting Standards at the Department of Industry, Trade, Cooperatives, and SMEs of Dairi Regency. 

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