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
<![CDATA[PENINJAUAN ANGGARAN UNTUK MENYESUAIKAN KEMAMPUAN KINERJA KEUANGAN DAN MENGENDALIKAN MANAJEMEN PERUSAHAAN PADA PT. TOR GANDA ]]>
<![CDATA[AHMAD SAYUTI PULUNGAN]]>;
<![CDATA[HERY DIA ANATA BATUBARA]]>;
<![CDATA[FEBRIANDO SIREGAR]]>
<![CDATA[ JURNAL ILMIAH KOHESI Vol 5 No 3 (2021): JURNAL ILMIAH KOHESI ]]>
Publisher : <![CDATA[LP2MTBM MAKARIOZ ]]>
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<![CDATA[The purpose of this research is to review the budget in adjusting financial performance capabilities and controlling ptmanagement. DOUBLE TOR. The results prove that the budgeting in the company, especially the production cost budget in2015 is too high compared to its realization and in accordance with the capabilities made by the company so that thecompany can implement effective management control to support the drafting of the budget and the company is able to carryout the process of strategic planning, organizing, briefing and controlling the use of resources to realize the company'sbudget. The results of budget evaluation can support adjustment of financial performance capability and management controlat PT. TOR GANDA, because the company's budget can be more realistic and in accordance with the company's financialperformance capabilities so that the preparation of the company's budget can ultimately improve the company's financialperformance.]]>
<![CDATA[DAMPAK LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[FARIDA SAGALA]]>
<![CDATA[ JURNAL ILMIAH KOHESI Vol 5 No 3 (2021): JURNAL ILMIAH KOHESI ]]>
Publisher : <![CDATA[LP2MTBM MAKARIOZ ]]>
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<![CDATA[The purpose of this study is to determine the impact of liquidity and profitability on the share price on automotive listed on theIndonesia stock exchange. The results stated that the Current Ratio (X1) partially positively and significantly affects theShare Price of automotive subsector companies listed on the Indonesia Stock Exchange for the period 2012-2016. Thisresult was seen from the regression capacity of 236,347 and the significance level of 0.002 < 0.05. Debt to Equity Ratio (X2)partially positively but insignificantly affects the Share Price of automotive subsector companies listed on the Indonesia StockExchange for the period 2012-2016. This result is seen from the regression coefficient of 20,450 and the sigifikansi rate of0.318 > 0.05. Net Profit Margin (X3) partially positively and significantly affects the Share Price of automotive subsectorcompanies listed on the Indonesia Stock Exchange for the period 2012-2016. This can be seen from the regressioncoefficient of 20,189 and the significance level of 0.047< 0.05.]]>
<![CDATA[PELAKSANAAN BALANCED SCORECARD DALAM MENGUKUR KINERJA PEGAWAI (STUDI KASUS PADA PT. PLN SUMBAGUT) ]]>
<![CDATA[FITHRA MAHARANI]]>;
<![CDATA[ELWIN KURNIAWAN]]>;
<![CDATA[NURHADANA .]]>
<![CDATA[ JURNAL ILMIAH KOHESI Vol 5 No 3 (2021): JURNAL ILMIAH KOHESI ]]>
Publisher : <![CDATA[LP2MTBM MAKARIOZ ]]>
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<![CDATA[The purpose of this study is to determine the influence of the implementation of balanced scorecard in measuring employeeperformance in PT. PLN SUMBAGUT. The results prove that the financial perspective can be said to be good becauserevenues have increased, resulting in an effectiveness ratio in 2016 of 90.88% and in 2017 of 97.41% and resulting in anachievement of 83.33%. Customer perspective through improving quality and service, as well as minimizing customercomplaints caused the quantity of goods sent by customers for cargo delivery services to increase by 17% from 100% in2017 and result in an achievement of 98.50%. The internal business process perspective succeeded in creating a fast andquality cargo delivery service process to reduce the number of customer protests to the maximum. Thus, the contribution ofcargo delivery services to operating income increased from Rp.301,950,000,000 in 2016 to Rp.363,400,000,000 or equal toa contribution of 13.21%, and nominal growth of Rp.61.450.000.000 or equal to 20.35% and resulted in an achievement of92.66%.]]>
<![CDATA[PENERAPAN INTERNAL AUDITOR UNTUK MENCAPAI KINERJA MANAJEMEN PADA HOTEL GRAND ANTARES MEDAN ]]>
<![CDATA[MARKUS DODDY SIMANJUNTAK]]>
<![CDATA[ JURNAL ILMIAH KOHESI Vol 5 No 3 (2021): JURNAL ILMIAH KOHESI ]]>
Publisher : <![CDATA[LP2MTBM MAKARIOZ ]]>
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<![CDATA[The purpose of this research is to implement the internal auditor function in achieving management performance at GrandAntares Hotel Medan. From the results of the research showed the internal auditor at Grand Antares Hotel Medan has aposition that is aligned with the organizational unit that became the object of the audit, namely the operational part of guestservices. The assignment of internal auditors must be based on the permission of the internal control manager and also thedirector / managing director of the company. Internal control management is the direct supervisor of the internal auditor. Theinternal function of auditors in the company is able to find weaknesses and frauds that occur in the policies set by thecompany's management. Guest service at Grand Antares Hotel Medan is less effective because of the weakness in thesystem. Internal auditors can find weaknesses or fraud in the operational activities of Grand Antares Hotel Medan, so byconducting such audits can improve the efficiency of management performance.]]>
<![CDATA[PELAKSANAAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI EVALUASI KINERJA KARYAWAN DI PT. MUSIM MAS PEKANBARU ]]>
<![CDATA[HERY DIA ANATA BATUBARA]]>
<![CDATA[ JURNAL ILMIAH KOHESI Vol 5 No 3 (2021): JURNAL ILMIAH KOHESI ]]>
Publisher : <![CDATA[LP2MTBM MAKARIOZ ]]>
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<![CDATA[The purpose of this research is to determine the implementation of accounting accountability of employee performance atPT. Musim Mas Pekanbaru. The results of the study found that the influence of cost center accountability accounting andrevenue center had a significant effect on performance evaluation. This is because the accounting variable affects theperformance evaluation variable 11.8%, the remaining 88.2% is influenced by other factors. The regression coefficient ofcost center accounting and revenue center is 0.144 cost center, which is positive value and revenue center is 0.299, which ispositive value. The value can be interpreted accounting accountability positively affects the evaluation of performance.Known central thitung value costs 1,436 < 1,806 and Sig value 0.000 < 0.05, the cost center significantly influenced theperformance evaluation and the revenue center was known to be 1,744 < 1,806 and the Sig value was 0.000 < 0.05, so therevenue center had a significant impact on performance evaluation.]]>
<![CDATA[PENGARUH PROMOSI DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN DI MATAHARI DEPARTMENT STORE MEDAN MALL ]]>
<![CDATA[SARI PEBRINA]]>;
<![CDATA[TOGU HARLEN LBN. RAJA]]>;
<![CDATA[ARISMAN PARHUSIP]]>
<![CDATA[ JURNAL ILMIAH KOHESI Vol 5 No 3 (2021): JURNAL ILMIAH KOHESI ]]>
Publisher : <![CDATA[LP2MTBM MAKARIOZ ]]>
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<![CDATA[This research was conducted to: (1) Knowing the promotion of products at PT Matahari Department Store Medan Mall, (2)Knowing the price of products at PT Matahari Department Store Medan Mall, (3) Knowing together (simultaneous)promotions and prices against purchasing decisions at PT. Matahari Department Store Medan Mall. This research is adescriptive quantitative method that uses numbers, ranging from data collection, interpretation of the data and theappearance of the results. The population in this study was the customers of PT Matahari Department Store Medan Mallduring the research. The sample size of the study taken by 80 people was determined by the sample technique used in thisstudy, namely random sampling (simple random sample) sampling technique is named so because in sampling, researchers"mix" subjects in the population so that all subjects are considered the same and the data is collected using questionnaireswith a likert scale that has 5 alternative answers. The results of this study show that: (1) Promotions have a positive andsignificant influence on purchasing decisions on PT. Matahari Department Store Medan Mall by 44.1%. (2) The price willhave a positive and significant influence on the purchase decision of PT Matahari Department Store Medan Mall by 61.1%.(3) There is a positive influence between promotion and price on the purchase decision at PT Matahari Departemen StoreMedan Mall with a coefficient of determination (R2) of 0.705. This means that 70.5% of its purchase decisions at PT MatahariDepartmen Store Medan Mall are affected by promotions and prices, while another 29.5 are determined by other variablesnot studied in this study.]]>
<![CDATA[ANALISIS HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN AGRESIVITAS FINANCIAL REPORTING TERHADAP AGRESIVITAS PAJAK DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[YAHYA .]]>;
<![CDATA[DARMANSYAH .]]>;
<![CDATA[M. ARDIANSYAH SYAM]]>
<![CDATA[ JURNAL ILMIAH KOHESI Vol 5 No 3 (2021): JURNAL ILMIAH KOHESI ]]>
Publisher : <![CDATA[LP2MTBM MAKARIOZ ]]>
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<![CDATA[This study aims to examine empirical evidence related to the analysis of the relationship between corporate socialresponsibility and financial reporting aggressiveness against tax aggressiveness with good corporate governance as amoderating variable during the 2014-2018 period in various industrial sectors and consumer goods industries listed inIndonesia Stock Exchange. The sampling method used in this study was purposive sampling with a sample size of 51companies. The data analyzed in this study consisted of annual reports and financial statements of company. The analysistechnique used is descriptive analysis and statistical analysis with the SPSS program version 24. The result reveal thatcorporate social responsibility is proven to have an influence on tax aggressiveness, financial reporting aggressiveness hasno influence on tax aggressiveness, good corporate governance proxied by independent commissioners and auditcommittees has no negative influence on tax aggressiveness, corporate social responsibility strengthened by independentcommissioners and committees. audit does not have a negative influence on tax aggressiveness, financial reportingaggressiveness which is strengthened by independent commissioners and audit committee does not have a negativeinfluence on tax aggressiveness.]]>
<![CDATA[HUBUNGAN PENGETAHUAN DAN SIKAP IBU HAMIL DALAM MEMENUHI KEBUTUHAN NUTRISI DENGAN STATUS GIZI DI PUSKESMAS SEMULA JADI KECAMATAN DATUK BANDAR TIMUR KOTA TANJUNGBALAI TAHUN 2020 ]]>
<![CDATA[ROSTINA AFRIDA POHAN]]>
<![CDATA[ JURNAL ILMIAH KOHESI Vol 5 No 3 (2021): JURNAL ILMIAH KOHESI ]]>
Publisher : <![CDATA[LP2MTBM MAKARIOZ ]]>
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<![CDATA[Lack or excess food during pregnancy can result in less good for the fetus. Therefore, the input of nutrients in pregnantwomen will determine the health of the mother and fetus. The fetus is very dependent on his mother, from breathing, growthand to protect it from disease. The purpose of this study was to determine knowledge and attitude Relations pregnantmothers to meet the nutritional needs and nutrition status in Puskesmas Semula Jadi Tanjungbalai City 2020. This studyused a descriptive correlation research method with cross sectional design. The population in this study all pregnant womenwho visited the health center Semula Jadi Tanjungbalai as many as 33 people by using purposive sampling technique Dataanalysis was performed with chi-square test. The results showed that the photo there is a relationship of knowledge pregnantmothers to meet the nutritional needs and nutrition status in Puskesmas Semula Jadi 2020, this is evidenced by the resultsof chi-square test with p-value = 0,000 and there is a relationship between pregnant mothers to meet needs nutrition withnutritional status in Puskesmas Semula Jadi Tanjungbalai 2020 with the results of chi-square test with p-value = 0.046.Suggestion For pregnant women are expected to be more routine checkups for health workers and actively participating incounseling conducted by health officials to obtain information relating to nutrition during pregnancy.]]>
<![CDATA[PENGARUH GAJI DAN MOTIVASI TERHADAP KINERJA KARYAWAN PADA PT. ORIGINAL BIRD NEST MEDAN ]]>
<![CDATA[IDAMRIA HIA]]>;
<![CDATA[TOGU HARLEN LBN. RAJA]]>;
<![CDATA[ARISMAN PARHUSIP]]>
<![CDATA[ JURNAL ILMIAH KOHESI Vol 5 No 3 (2021): JURNAL ILMIAH KOHESI ]]>
Publisher : <![CDATA[LP2MTBM MAKARIOZ ]]>
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<![CDATA[The method used in this study is quantitative with an associative approach. Sampling techniques in this study is probability sampling withsimple random sampling as many as 80 respondents. Data collection is done by disseminating questionnaires to respondents who areemployees of PT. Original Bird Nest Medan. Data analysis techniques use validity test, reliability test, classic assumption test, multiplelinear regression analysis, t test, F test, and R2 determination coefficient test operated through SPSS 16 program. The results of thestudy on variable salaries obtained a calculated t value of 5,584 > t table of 2,000. This shows that partially there is an influence of salaryon employee performance, then the results of t test research on motivation variables obtained a calculated t value of 3,181 > t table2,000. This shows that motivation affects employee performance and collectively affects employee performance. The coefficient of R2determination of 0.565 results showed salary and motivation affected employee performance by 56.5% and the remaining 43.5% wasinfluenced by other variables not included in the study.]]>
<![CDATA[KAJIAN NORMATIF EKSISTENSI HAK ULAYAT PASCA DI UNDANGKAN UUPA NO. 5 TAHUN 1960 ]]>
<![CDATA[SANIAH .]]>
<![CDATA[ JURNAL ILMIAH KOHESI Vol 5 No 3 (2021): JURNAL ILMIAH KOHESI ]]>
Publisher : <![CDATA[LP2MTBM MAKARIOZ ]]>
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<![CDATA[The objective of the research was to find out the existence of customary rights after the promulgation UUPA No.5 of 1960.The juricial sources were primary, secondary, and tertiary legal materials. The data were gathered by conductingdocumentary study, library research techniques are use. The research used judicial normative. The conclution of theresearch was that customary rights still recognized in article 3 of the UUPA No.5 of 1960, only that the recognition of theexistence of these customary rights is accompanied by requirements, namely as long as inreality the still exist, in accordancewith national and states interests, and must not conflict with other higher laws and regulation.]]>
