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Agung Suharyanto
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INDONESIA
Economics, Business and Management Science Journal
Published by Mahesa Research Center
ISSN : -     EISSN : 27753794     DOI : 10.34007
Core Subject : Economy,
Economics, Business and Management Science Journal is a journal to manage Mahesa Research Center, for aims to serve as a medium of information and exchange of scientific articles between teaching, students, practitioners and obeservers.
Articles 109 Documents
The Influence of Human Resource Development, Discipline, and Job Characteristics on Employee Achievement in The Medan Hajj Dormitory Silaen, Lisna Riany; Syahputra, Dedy; Hutagalung, Daniel Jefri Manatap; Simanjuntak, Jenny Fransiska; Supriadi, Supriadi; Nasti, Nilawati
Economics, Business and Management Science Journal Vol 4, No 2 (2024): Economics, Business and Management Science Journal, August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v4i2.586

Abstract

This study explores the effects of job characteristics, discipline, and human resource development on employee job satisfaction at UPT Medan Embarkation Hajj Dorm. The research targets all 60 employees of this facility, utilizing multiple linear regression analysis to examine the data. The results reveal that human resource development has a moderate impact on employee performance, while discipline also plays a partial role. However, job characteristics are found to have a significant influence on employee satisfaction. Furthermore, the study highlights that the combination of effective human resource development, consistent disciplinary practices, and well-defined job characteristics dramatically enhances employee performance. These findings underscore the importance of a holistic approach to managing human resources, suggesting that integrating these elements can lead to improved job satisfaction and overall employee effectiveness. This comprehensive analysis provides valuable insights for organizational strategies aimed at boosting employee engagement and productivity.
Pengaruh Laba Per Saham (Earning Per Share) dan Nilai Buku Per Saham (Book Value Per Share) terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Miranti, Miranti; Naiggolan, Karlonta; Situmorang, Halomoan
Economics, Business and Management Science Journal Vol 4, No 1 (2024): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v4i1.418

Abstract

The capital market is a means where long-term securities are bought and sold. Every company that is listed on the Indonesian Stock Exchange or goes public must issue shares that can be owned by every investor. Many factors can influence share prices such as Earning Per Share and Book Value Per Share. This research aims to determine the influence of Earning Per Share and Book Value Per Share on share prices, either partially or simultaneously. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange. The type of research used by the author is associative research, the population in this research is manufacturing companies listed on the Indonesia Stock Exchange for the 2012-2014 period, totaling 134 companies. Using several criteria determined by the author, a sample of 20 companies was obtained multiplied by three years to become 60 financial report data and the sampling technique was carried out using purposive sampling. The type of data in this research is quantitative data. The analysis technique used is multiple regression. The results of analysis using multiple regression show that Earning Per Share has an effect on share prices. Meanwhile, Book Value Per Share has no effect on share prices. Simultaneously, Earning Per Share and Book Value Per Share influence share prices.
Pemanfaatan Teori Signal dalam Bidang Akuntansi: Literatur Review Nur, Syarifah; Suciyanti, Velissa Nadia; Winarti, Aulia; Azmi, Zul
Economics, Business and Management Science Journal Vol 4, No 2 (2024): Economics, Business and Management Science Journal, August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v4i2.564

Abstract

Studi ini bertujuan meneliti pemanfaatan teori signaling dalam bidang akuntansi. Teori signal dapat menjelaskan mengapa asismetri informasi terjadi, menjelaskan pentingnya informasi bagi pemangku kepentingan. Penelitian kualitatif deskriptif ini menggunakan pendekatan tinjauan pustaka sistematis dalam tiga tahap: pelaporan tinjauan, perencanaan tinjauan, dan pelaksanaan tinjauan. Dengan menggunakan database Google Scholar, kata kunci “teori signal" digunakan untuk menghasilkan hasil pencarian literatur, yang mencakup artikel yang telah dipilih dan terindeks sinta. Hasil menunjukkan bahwa peranan teori signal dalam menangani isu dalam bidang akuntansi sangat penting. Isu yang terkait seperti Corporate Social Responsibility (CSR), Debt To Equity Ratio (DER) dan Deviden Payout Ratio (DPR), nilai perusahaan, penghindaran pajak, reaksi pasar saham,profitabilitas dan ukuran perusahaan,prediksi peringkat obligasi, return saham,kinerja keuangan dan audit delay.
Pengaruh Customer Relationship Management dan Servicescape Terhadap Kepuasan Konsumen Produk KFC (Studi Kasus Pada SMA St Yoseph Medan) Sirait, Yosi Irma Liza; Tarigan, Eka Dewi Setia
Economics, Business and Management Science Journal Vol 4, No 2 (2024): Economics, Business and Management Science Journal, August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v4i2.633

Abstract

This research aims to determine the influence of customer relationship management and servicescape on KFC consumer satisfaction (case study at St Yosep High School, Medan). This research uses quantitative methods. The sample in this study was 81 St Joseph High School students. Data collection was carried out by distributing questionnaires. Data analysis in this study used SPSS 25. The research results show that customer relationship management has a positive effect on KFC consumer satisfaction, this is proven by the t-count value of 2.311, which is significant of 0.022. Servicescape has a positive and significant effect on KFC consumer satisfaction, this is proven by the t value of 5.567 and a significant value of 0.000. customer relationship management and servicescape are simultaneously significant to KFC consumer satisfaction, this is proven by the Fcount value of 114,958 and is significant of 0.000. 
Pengaruh Insentif terhadap Tingkat Disiplin Kerja Karyawan di PT. Perkebunan Nusantara III (Persero) Medan Syahputra, Rizaldy; Miftahuddin, Miftahuddin; Laili KS, Isnaniah
Economics, Business and Management Science Journal Vol 4, No 1 (2024): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v4i1.419

Abstract

This study aims to determine the impact of incentives on the level of employee work discipline at PT. Perkebunan Nusantara III (Persero) in Medan. The research conducted is quantitative, aiming to identify the influence or relationship between independent and dependent variables, the strength of the influence or relationship, and to determine the correlation between independent variables. The study's population consists of 50 individuals, sampled using a saturated sample, and with 50 participants serving as respondents. The research results from the t-test indicate that the calculated t for incentives is 7.418, exceeding the t-table value of 1.677, with a t probability (sig) of 0.000, smaller than the significance threshold of 0.05. This demonstrates that incentives, partially, significantly influence work discipline at PT. Perkebunan Nusantara III Medan. Based on the coefficient of determination, the Adjusted R Square value obtained is 0.524. To ascertain the magnitude of the influence of independent variables on the dependent variable, the coefficient of determination (KD) can be calculated as R2 x 100%, yielding a KD of 52.4%. This suggests that 52.4% of work discipline (dependent variable) can be explained by the incentive variable, while the remaining 47.6% is influenced by other factors not accounted for in this study.
Pengaruh Harga, Kualitas Produk, dan Pelayanan terhadap Kepuasan Pelanggan di Toko Domora Freshbakery Nasution, Nadya Eka Putri Ramadhani; Nasution, Amrin Mulia Utama
Economics, Business and Management Science Journal Vol 4, No 2 (2024): Economics, Business and Management Science Journal, August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v4i2.572

Abstract

This research aims to analyze the influence of price, product quality, and service quality on customer satisfaction at the Domora Fresh Bakery Cake Bakery Cake Shop in Tanjung Morawa sub-district and analyze how to increase customer satisfaction at the Domora Freshbakery Tanjung Morawa Shop. Data was collected through observation and questionnaires from 685 Domora Fresh Bakery Cake customers. A sample of 87 respondents was taken using non-probability sampling techniques. This research uses a qualitative approach and analyzes data with SEM PLS 3.0. The results of this research show that the factors of price, product quality, and service quality significantly influence customer satisfaction at the Domora Freshbakery Store, each with a significance value of 0.003. To increase customer satisfaction, it is necessary to evaluate prices, improve product quality, improve service, and create a pleasant shopping experience. Additionally, regular evaluation through surveys and data analysis will ensure the effectiveness of implemented improvements, supporting customer satisfaction and business success.
Pengaruh Service Quality dan User Experience Terhadap Kepuasan Pelanggan (Studi Kasus Perumahan Givency One) Panjaitan, Tabita; Tarigan, Eka Dewi Setia; Siregar, Dahrul
Economics, Business and Management Science Journal Vol 4, No 2 (2024): Economics, Business and Management Science Journal, August
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v4i2.674

Abstract

The aim of this research is to determine the influence of Service Quality and User Experience on Customer Satisfaction (Case Study of Givency One Housing) both directly and indirectly. This research approach is associative. The population was 797 Givency One Housing Customers and the sample was 89 Givency One Housing Customers. Data collection techniques in this research used interview techniques, documentation studies, observations and questionnaires. The data analysis technique in this research uses Multiple Linear Regression Analysis Test, Hypothesis Test (t Test and F Test), and Coefficient of Determination. Data processing in this research used the SPSS (Statistical Package for the Social Sciences) software program version 29.00.
The Effect Of Service Quality and Promotion on Dimsum Purchasing Decisions at CV. Royal Insan Mandiri in Medan Laksana, Ryan Dharmawan; Nasution, Amrin Mulia Utama
Economics, Business and Management Science Journal Vol 4, No 1 (2024): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v4i1.345

Abstract

This study aims to determine “The Effect of Service Quality and Promotion on Dimsum Purchasing Decisions at CV. Royal Insan Mandiri in Medan”. This type of research is an associative and quantitative approach. The population in this study was 101 consumers using the Slovin formula technique, so the number of samples in this study was 50 respondents taken from part of the population. Based on the t-test of service quality with a value of tcount ttable (3,317 1,677) with a significant level of 0.002 0.05, then the promotion variable obtained tcount ttable(7,125 1,677). Partial positive and significant effect on dim sum purchasing decisions at CV. Royal Insan Mandiri. The value of Fcount28,680 is greater than Ftable of 3.19 with sig 0.0000.05, indicating that Ho is rejected and Ha is accepted. So, it can be concluded that the variable service quality and promotion together have a positive and significant effect on dim sum purchasing decisions at CV. Royal Insan Mandiri. The coefficient of determination (KD) = R2 X 100%, to obtain KD = 0.530%. This figure shows that 53% of purchasing decisions (dependent variable) can be explained by variables of service quality and promotion. The remaining 47% is influenced by other factors that are not explained in this study.
Pengaruh Skala Usaha dan Omzet Usaha terhadap Penggunaan Informasi Akuntansi UMKM di Kecamatan Medan Sunggal Maharani, Kania; Anindya, Desy Astrid; Tambunan, Saribulan
Economics, Business and Management Science Journal Vol 6, No 1 (2026): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v6i1.1026

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Skala Usaha dan Omzet Usaha terhadap Penggunaan Informasi Akuntansi UMKM di Kecamatan Medan Sunggal. Penelitian ini menggunakan data primer, data primer diperoleh dari jawaban terhadap serangkaian pernyataan dalam bentuk kuesioner kepada pelaku UMKM yang berjumlah 180 responden. Sampel dalam penelitian ini ditentukan dengan metode sampel jenuh. Penelitian ini menggunakan teknik analisis regresi linier berganda. Berdasarkan hasil pengujian secara parsial Skala Usaha terhadap Penggunaan Informasi Akuntansi UMKM menunjukkan bahwa ada pengaruh positif dan signifikan antara Skala Usaha terhadap Penggunaan Informasi Akuntansi UMKM. Berdasarkan hasil pengujian secara secara parsial Omzet Usaha terhadap Penggunaan Informasi Akuntansi UMKM menunjukkan bahwa ada pengaruh positif dan signifikan antara Omzet Usaha terhadap Penggunaan Informasi Akuntansi UMKM. Berdasarkan hasil pengujian secara simultan bahwa antara Skala Usaha dan Omzet Usaha terhadap Penggunaan Informasi Akuntansi UMKM. Secara simultan menunjukkan bahwa ada pengaruh positif dan signifikan antara antara Skala Usaha dan Omzet Usaha terhadap Penggunaan Informasi Akuntansi UMKM.
Pengaruh Financial Technology dan Literasi Keuangan Untuk Mendorong Keberlanjutan Bisnis pada Putri, Ninda Astrilia; Sirait, Devi Ayu Putri; Nasution, Shabrina Tri Asti
Economics, Business and Management Science Journal Vol 6, No 1 (2026): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v6i1.1027

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial technology dan literasi keuangan terhadap keberlanjutan bisnis Usaha Mikro, Kecil, dan Menengah (UMKM) di Kecamatan Medan Selayang. UMKM merupakan sektor strategis yang mendukung pertumbuhan ekonomi nasional, namun masih menghadapi tantangan dalam hal pengelolaan keuangan serta pemanfaatan teknologi digital. Pendekatan yang diigunakan dalam penelitian ini adalah kuantitatif dengan metode purposive sampling terhadap 55 pelaku UMKM. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner dan dianalisis dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa financial technology maupun literasi keuangan secara parsial dan simultan berpengaruh signifikan terhadap keberlanjutan bisnis UMKM. Temuan ini pentingnya pemahaman pelaku usaha terhadap layanan keuangan digital serta pengelolaan keuangan yang efektif agar dapat meningkatkan efisiensi operasional dan daya saing usaha. Dengan demikian, peningkatan literasi keuangan dan teknologi finansial secara optimal perlu menjadi fokus pembinaan UMKM guna mewujudkan pertumbuhan usaha yang berkelanjutan di era digital.

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