JURNAL ILMIAH KOHESI
JURNAL ILMIAH KOHESI, isrefereed and peer reviewed journal, which is designed to publish research articles in Engineering & Technology, Mathematics, Management, Medical Sciences, Medicine, Social Science, Education, Agriculture, Geography, Advertising, Accounting & Finance, Botany, Business Research, Chemistry, Commerce, Computer Application, Consumer Behaviour & Relationship Management, Corporate Governance, Earth Sciences, Economics, E-commerce, Bioscience, Entrepreneurship, Fisheries, History, Human Resources Management, Information Technology, Library Science, International Business, Law / Criminology, Life Sciences, Logistics and Supply Chain Management, Performing Arts, Physics, Psychology, Health Care, Fine Art, Industrial Relations, Architecture, Marketing communication, Marketing Management, Microbiology, Nursing / Pharmacy, Nutraceuticals, Physical Education, Philosophy, Political Sciences, Psychology, Population Studies, Selling and Marketing techniques, Strategic Management, Total Quality Management Training and Development, Sociology, English, Veterinary Sciences, Apiology, Arachnology, Arthropodology, Cetology, Conchology, Mosquito Taxonomical Studies, Vector (Mosquito) Biology, Vector Ecology, Prevention and Control of Mosquito/Vector-Borne Diseases, Vector Competence of Vector-Borne Diseases, Renewable Energy, Biopesticides/Botanical Insecticides in Vector Control and Management, Biological Control of Vector Mosquitoes, Vectors “Parasite Interaction, Epidemiology, Parasitology, Surveillance and Control Technology of Vectors, Applied Fields of Mosquito Research, Entomology, Helminthology, Herpetology, Ichthyology, Malacology, Myrmecology, Nematology, Neuroethology, Ornithology, Paleozoology, Planktology, Primatology, Zooarchaeology, Zoosemiotics, Vector Molecular Biology, Molecular Endocrinology, Parasitology and Immunobiology, etc.
Articles
431 Documents
PENELUSURAN BANJIR LEWAT PELIMPAH EMBUNG TB. SOSORNIAPOAN DIDESA LOBU TOLONG KECAMATAN PARANGINAN, KABUPATEN HUMBANG HASUNDUTAN PROVINSI SUMATERA UTARA
MANANDA TURE SIBURIAN
JURNAL ILMIAH KOHESI Vol 4 No 2 (2020): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ
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Lobu Tolong village, Paranginan Subdistrict, is one of the areas in Humbang Hasundutan Regency which is located in thehighlands. In this village area there is a small dam building and is called Embung Tambok Bolon (TB) Sosorniapoan. Byobserving the technical small dam layout, the reservoirs capacity of small dam can still be increased by increasing the heightof the small dam embankment. But socio-economically that is the inhabitants of the small dam management does not acceptthat the small dam embankment is elevated with the reason to avoid flooding and inundation in the yards, buildings andplants around the reservoir. In the downstream area of the TB. Sosorniapoan small dam there are rainfed rice fields and dryfields that are potential enough to be developed into agricultural areas with technical irrigation systems. In connection withthese conditions, studies were carried out so that flood discharge and flood height in the reservoir could be detected.From the results of the study it can be concluded, the calculation of flood discharge in the reservoir is 6.303 m3 / s and is atan elevation of + 1,400.70 m.
SISTEM PENDIDIKAN YANG DITERAPKAN OLEH JEPANG DI INDONESIA
ALINUR .
JURNAL ILMIAH KOHESI Vol 4 No 2 (2020): JURNAL ILMIAH KOHESI
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This research aimed to describe what has been done by the men especially the students for the period of Japan’s occupation which means there’s so much struggle that has been done to achieve Indonesia’s independence. On the period of Japan’s occupation, Japan’s military government has full power to organize in almost every sector such as social’s sector, government, military, economic and education.
ANALISIS PENGARUH RASIO LIKUIDITAS, RASIO AKTIVITAS RASIO SOLVABILITAS DAN RASIO PROFITABILITAS TERHADAP PRICE EARNING RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011 - 2016
SAMUEL SIHALOHO
JURNAL ILMIAH KOHESI Vol 4 No 2 (2020): JURNAL ILMIAH KOHESI
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This study aims to analyze the influence of liquidity ratios, ratio of aktvitas, solvency ratio, profitability ratios to price earningsratio in manufacturing companies listed in Indonesian securities. The number of population in this research is 131 companiesand the number of samples as many as 30 companies by passing the purpose of sampling stage. The analysis technique inthis research is multiple linera regression. The results of this study indicate that simultaneously liquidity ratios, solvencyratios, profitability ratios have simultaneous and significant effect on price earning ratio predictions in manufacturingcompanies. Partially, liquidity ratio has a negative and not significant effect on price earnings ratio, activity ratio has positiveand not significant effect to price earnings ratio, solvency ratio has positive and significant effect to price earning ratio, andprofitability ratio has negative and not significant effect to price earnings ratio.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE STUDI PADA PERUSAHAAN JASA SUB SEKTOR REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2012-2016
ULFI JEFRI;
NURBAETI .;
SURACHMAN .
JURNAL ILMIAH KOHESI Vol 4 No 2 (2020): JURNAL ILMIAH KOHESI
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Taxes as one source of state acceptance is a burden for every taxpayer (body or individual) including the company's realestate sector and property. To minimize the payment of such tax, the company conducts tax evasion action. The method inthis research is a quantitative method with a secondary data type obtained from the annual financial report of IDX(www.idx.co.id) The population in this study, namely all the companies in the real estate sector and the property listed on theIndonesia Stock Exchange period 2012-2016. Based on T test results can be concluded (1) the size of the company affectstax evasion (2) Leverage has no effect on tax evasion, (3) Sales growth does not affect tax evasion (4) The risk of acompany affecting tax evasion. And the test is the company size, leverage, sales growth and risk of the company influencejointly – equal to tax evasion.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP RETURN ON ASSETS PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI PERIODE 2014 - 2018
SINTA USWATUN HASANAH;
IBROHIM .;
DINA KHAIRUNA SIREGAR
JURNAL ILMIAH KOHESI Vol 4 No 2 (2020): JURNAL ILMIAH KOHESI
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Manufacturing industry is one of the mainstay sector in Indonesia. However, in recent years the performance of Indonesiamanufacturing sector is experiencing slowdown. Implementation of Corporate Social Responsibility disclosure, managerialownership and institutional ownership will maintain the existence of the manufacturing company as it will impact thecompany's productivity so that it will impact the company's performance. This research was conducted to determine theinfluence of Corporate Social Responsibility disclosure, managerial ownership and institutional ownership towards Return OnAssets. This research uses a quantitative approach. This research sample amounted to 185 consisting of 37 companies.Statistical testing using multiple linear regression analyses with a significance rate of 5%. The results of the T CorporateSocial Responsibility test show that T counts 4.444 > T table 1.97316 so that hypotheses 1 is acceptable. Unlike themanagerial holdings that show the value of the Count T-1569 < t table 1.97316 and its institutional ownership with T count-1.302 < t table 1.97316 so that hypotheses 2 and 3 are rejected. The F test results indicate that the F count 8.335 > F table2.65 so that the 4 hypothesis was received.
ANALISIS PENERAPAN METODE TUNJANGAN PAJAK (GROSS UP) PAJAK PENGHASILAN PASAL 21 TERHADAP LABA RUGI FISKAL DI BADAN PENGELOLA KESEJAHTERAAN KRAKATAU STEEL TAHUN 2018
RIKA KARTIKA;
RATU SIFA NI’MAH;
RISALDY ARDIPUTRA
JURNAL ILMIAH KOHESI Vol 4 No 2 (2020): JURNAL ILMIAH KOHESI
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The background in this study is a factor of PT. Krakatau Steel for its massive efficiency throughout Krakatau Steel Group environment, and the rise of BPJS Kesehatan dues. This research is to find out whether the income tax calculation of article 21 using the Gross up method is most efficient than on the net method used by Bapelkes and its impact on cash flows and fiscal income loss including the income tax agency at Bapelkes Krakatau Steel. The data used in this research is the secondary data obtained in the finished form or data that has been processed through documentation, observation data and interviews. The secondary Data used in this study is employee payroll, calculation of Income Tax Article 21 year 2018 and Fiscal income calculation year 2018. While the method of analysis used in this research is a method of descriptive analysis with a qualitative approach. The results of this research show that from the method of calculation of income tax article 21 using Gross up method is the most efficient or the provision of benefits for tax loss, but because the gross circulation income bapelkes does not exceed 50 billion per year so the amount owed on the body income tax is smaller than the income tax instalments article 25. So it is better to use the net method for the case in the Bapelkes Krakatau steel, except when the income criteria in a year and the number of employees in Bapelkes has increased. The next solution is to mix net and gross up calculations.
ANALISIS KEPUASAN KERJA KARYAWAN CV. MITRA BELAWAN FISHING MEDAN
WILLIAM VINCENT;
HARTONO .;
WENY .;
YULIANA .;
NGAJUDIN NUGROHO
JURNAL ILMIAH KOHESI Vol 3 No 1 (2019): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ
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Job satisfaction is defined as a pleasant or unpleasant emotional state in which employees view their work. Job satisfactionreflects one's feelings about their work. This is seen in the positive attitude of employees towards work and everything that isencountered in the work environment. Employee job satisfaction must be created as well as possible so that employeemorale, dedication, love and discipline increase. The informants studied were employees at CV. Mitra Belawan FishingMedan. The research method used is a qualitative method where the data obtained is based on interviews with data sourcesused are primary data. The formulation of the problem in this study, "How is the job satisfaction of employees in theCV. Belawan Fishing Partner? The purpose of this research is to find out and analyze job satisfaction of employees in theCV. Mitra Belawan Fishing Medan. In this study, we can see in the background the problem of the existence of severalfactors that occur in the company that cause dissatisfaction in working, namely: the company gives wages not in accordancewith the UMR to employees, employees are only given a few allowances. From the results of these studies, the company hasseveral deficiencies in employee job satisfaction. With that the researcher wants to give some suggestions to improve jobsatisfaction of employees in the company.
ON THE JOB TRAINING DAN OFF THE JOB TRAINING KARYAWAN PT. AMIR HASAN MEDAN
DEWI ANGGRAINI;
DENNIUS .;
ARWIN .;
ELSERRA SIEMIN CIAMAS;
WILINNY .
JURNAL ILMIAH KOHESI Vol 3 No 1 (2019): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ
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The objective of research is to known employee training at PT. Amir Hasan Medan. The Grand Theory in this research usingTriton theory (2010:107) explain that human resource training base on the place of execution can be classified into : on thejob training and off the job training. This research using descriptive qualitative research method. Data collection methodcollected by Structure Interview. Meanwhile, data analysis method using Miles and Huberman Method, consisting of datareduction, data display, and conclution drawing / verification. The conclution of research shown employee training thatapplied in PT Amir Hasan Medan, covers : On the job training which is Direct Practice and Off the job training wich isLecture. Direct Practice method apply for the new employee. The new employees will be supervised by the senior employeein two until three weeks for them to learn that new jobs. Lecture training method that held on a class meeting and for theSales Division only. In this class meeting, lead by a Manager or a Head of Sales division that give the tecniques ofmarketing such as communication tecnique, Custommer approching tecnique, closing deal tecnique, and ect. Theparticipant of this training is an Employee that the Sales was decreasing, this apply for once in a month.
ANALISIS MOTIVASI KERJA KARYAWAN BAGIAN PEMASARAN PT. GLOBAL MITRA PRIMA
NGAJUDIN NUGROHO;
EFFENDI CHUA;
ARWIN .;
WONG PONG HAN;
WILINNY .
JURNAL ILMIAH KOHESI Vol 3 No 3 (2019): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ
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The objective of this research is to analyze the motivation method applied on Marketing Staff at PT Global Mitra Prima,Medan. The research method using descriptive qualitative, data collection method using structure interview, and samplingtechnique are using purposive sampling. The result of this research conclude the marketing staff at PT Global Mitra Primastated that they rarely get compliment, promotion, pay hike from leader of the company. Marketing staff at PT Global MitraPrima also says that facilities provided by the company really help them in doing their jobs, the enviroment in the company isvery comfortable, their co-worker attitude very good in this company. They have a good relationship as a colleague in thecompany. The company also providde the complete facilities such as Car for company needs, computer, air conditioner, thecomplete stationary, table and chair, printer, photocopy machine, and wi-fi.
ANALISIS KEDISIPLINAN KARYAWAN PT. TOTAL JAYA INTERNATIONAL
WILI CHANDRA;
HENNY SUHENNY;
DIDING KUSNADY;
TASIK UTAMA;
WONG PONG HAN
JURNAL ILMIAH KOHESI Vol 3 No 1 (2019): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ
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In this study, researchers conducted research on employee discipline at PT. Total Jaya International Lubuk Pakam, with theresearch title "Employee Discipline Analysis at PT. Total Jaya International Lubuk Pakam ". Researchers want to know howthe discipline of employees at PT. Total Jaya International Lubuk Pakam. Researchers used descriptive qualitative methodsand used data collection techniques namely structured interviews, Miles and Huberman model data analysis methodsconsisting of data reduction, data presentation and drawing conclusions. The results of this study indicate that PT. Total JayaInternational Lubuk Pakam has established rules. Among them are hours of entry / exit work, hours of rest and workdiscipline in using office equipment. The conclusion of this research is employee discipline at PT. Total Jaya InternationalLubuk Pakam is still lacking and needs to be improved in time discipline and work discipline.