Economics, Business and Management Science Journal
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
98 Documents
<![CDATA[Evaluasi Sistem Informasi Akuntansi pada Siklus Pendapatan dan Penerimaan Kas Untuk Mengatasi Kecurangan ]]>
<![CDATA[Endang Vristia Wati]]>;
<![CDATA[Linda Lores Purba]]>;
<![CDATA[Halomoan Situmorang]]>
<![CDATA[ Economics, Business and Management Science Journal Vol 2, No 1 (2022): Economics, Business and Management Science Journal, February ]]>
Publisher : <![CDATA[Mahesa Research Center ]]>
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DOI: 10.34007/ebmsj.v2i1.225
<![CDATA[This research was conducted by the author to find out how to evaluate the accounting information system on the cycle of income and cash receipts to overcome fraud at PT. Daehsan Indonesia Medan Branch. This research was conducted to find out about the role of accounting information systems in the cycle of income and cash receipts to overcome fraud at PT. Daehsan Indonesia Medan Branch. The existing accounting information system at PT. Daehsan Indonesia has a very positive effect on supporting the effectiveness of revenue and cash receipts. The author uses a descriptive type of research. The types and sources of data used are primary data, namely data obtained directly from PT. Daehsan Indonesia Medan Branch with interview techniques with the accounting department, documentation techniques to obtain the data needed in writing the thesis and obtain it from the library (library). Based on the results of the Evaluation of Accounting Information Systems on the Cycle of Revenue and Cash Receipts to Overcome Fraud at PT. Daehsan Indonesia Medan Branch, namely the management carried out monitoring and inspection suddenly. So that fraudulent income and cash receipts can be overcome.]]>
<![CDATA[Pengaruh Anggaran Biaya Produksi Terhadap Peningkatan Pendapatan Pada PT. Perkebunan Nusantara II (Persero) Kebun Melati Perbaungan ]]>
<![CDATA[Benny Jh Pardede]]>;
<![CDATA[Warsani Purnama Sari]]>;
<![CDATA[Yusnaini Yusnaini]]>;
<![CDATA[Isnaniah LKS]]>
<![CDATA[ Economics, Business and Management Science Journal Vol 2, No 2 (2022): Economics, Business and Management Science Journal, August ]]>
Publisher : <![CDATA[Mahesa Research Center ]]>
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DOI: 10.34007/ebmsj.v2i2.226
<![CDATA[This research aims to determine the influence of budget production costs to increase revenue at PT. Plantations of Nusantara II (Persero) Plantation Jasmine Perbaungan. The type of research used is associative research. The population used in this research is the income statement of PT. Plantations of Nusantara II (Persero) Plantation Jasmine Perbaungan. The sample used is the income statement for the period 2015-2018. The type of data used in this study is the quantifying data, while the data source used is secondary data. The data collection techniques used are documentation. The data analysis technique is with the quantifying tenics. With a simple linear regression method with the help of Statistical Package For Social Sciences (SPSS) 21. The results of this study showed that the production cost variables did not affect the increase in revenue at PT. Plantation Nusantara II (Persero) Kebun Melati period 2015-2018.]]>
<![CDATA[Pengaruh Store Atmosphere dan Price Discount terhadap Impulsive Buying pada Butik Fyllo Closet di Kota Pematangsiantar ]]>
<![CDATA[Mei Sarah Harahap]]>;
<![CDATA[Dahrul Siregar]]>
<![CDATA[ Economics, Business and Management Science Journal Vol 2, No 2 (2022): Economics, Business and Management Science Journal, August ]]>
Publisher : <![CDATA[Mahesa Research Center ]]>
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DOI: 10.34007/ebmsj.v2i2.292
<![CDATA[This study aims to determine the effect of store atmosphere and price discounts on impulse buying at the Fyllo Closet Boutique in Pematangsiantar City. This research is a type of descriptive research using a quantitative approach. The sampling technique used purposive sampling method and how to determine the sample size using the slovin method with a total sample of 110 respondents. The data collection technique used an online questionnaire through a google form which had been tested for validity and reliability. Data analysis technique using multiple linear regression. The results showed that: (1) Store Atmosphere had a positive and significant effect on Impulse Buying. (2) Price discount has a positive and significant effect on Impulse Buying. (3) Store Atmosphere and Price Discount have a positive and significant impact on Impulse Buying.]]>
<![CDATA[Regional Original Revenue, Regional Expenditure, Economic Growth and Human Development Index (City/Regency Government in North Sumatra Province) ]]>
<![CDATA[Oktarini Khamilah Siregar]]>
<![CDATA[ Economics, Business and Management Science Journal Vol 2, No 2 (2022): Economics, Business and Management Science Journal, August ]]>
Publisher : <![CDATA[Mahesa Research Center ]]>
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DOI: 10.34007/ebmsj.v2i2.252
<![CDATA[The Human Development Index is an indicator of the success of local governments in improving the welfare of their people. The HDI in the city/district government of North Sumatra Province is only the Medan City government which has a very high category of 80 percent based on the UNDP assessment. The study wanted to test Regional Original Income, Regional Expenditures and Economic Growth the effect on HDI in City and Regency Governments in North Sumatra using a research method with a causal associative approach. The research sample uses panel data from 32 City and Regency Governments during 2019 to 2020. The results show that Regional Original Income and Economic Growth have not been able to increase HDI, while Regional Expenditures can increase HDI in City and Regency Governments in North Sumatra. However, regional spending has not been fully utilized properly in increasing the HDI. It is necessary to increase regional original income by opening up investment in the region and by stimulating regional original income and increasing economic growth so that the quality of human resources increases.]]>
<![CDATA[Pengaruh Fluktuasi Kurs Mata Uang terhadap Harga Saham Pt. Bank Central Asia, Tbk di Indonesia ]]>
<![CDATA[Sheila Chairunnisa]]>;
<![CDATA[Ahmad Prayudi]]>
<![CDATA[ Economics, Business and Management Science Journal Vol 2, No 2 (2022): Economics, Business and Management Science Journal, August ]]>
Publisher : <![CDATA[Mahesa Research Center ]]>
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DOI: 10.34007/ebmsj.v2i2.293
<![CDATA[This research was conducted to measure the exchange rate (exchange rate) against stock prices at PT. Bank Central Asia, Tbk in Indonesia in 2018 and to find how much these factors have an effect. The research method used was quantitative with associative techniques and simple linear regression. The sample in this study is the exchange rate and shares of PT. Bank Central Asia, Tbk in the monthly period throughout 2018. Data observation techniques are carried out using document observation techniques sourced from official website of Bank Indonesia (www.bi.go.id) as well as the official website of the Indonesia Stock Exchange (www.idx.co .id) for the share price. The results obtained show a significant value (sig) of XXX with a probability of The value of this value which is smaller than this probability indicates that there is an effect of currency exchange fluctuations on stock prices. Therefore, H0 is rejected and H1 is accepted. The conclusion of this study is that currency exchange rate fluctuations can affect stock prices by XX%.]]>
<![CDATA[Pengaruh Iklim Organisasi dan Kepuasan Kerja terhadap Kinerja Karyawan pada PT. Astra Motor Internasional ]]>
<![CDATA[Rhoni Ilham Tampubolon]]>
<![CDATA[ Economics, Business and Management Science Journal Vol 2, No 2 (2022): Economics, Business and Management Science Journal, August ]]>
Publisher : <![CDATA[Mahesa Research Center ]]>
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DOI: 10.34007/ebmsj.v2i2.272
<![CDATA[The research objective to be achieved by the authors of this study is to determine whether organizational climate has a positive and significant effect on employee performance at PT. Astra Motor Internasional, does Job Satisfaction have a positive effect on employee performance at PT. Astra Motor Internasional, and whether the Organizational Climate and Job Satisfaction have a positive and significant effect on the performance of employees at PT. Astra Motor International. The population and sample in this study were employees of PT. Astra Motor International, amounting to 104 employees. The data analysis techniques used were Technical Data Analysis, Data Analysis Test, Multiple Linear Regression Analysis Test, Classical Assumption Test and Hypothesis Test, namely t test (partial), f test (simultaneous) and the coefficient of determination. Based on the results of the partial test (t test), it can be concluded that Organizational Climate has a significant effect on employee performance. Job Satisfaction has a significant influence on employee performance. Based on the results of the F test, it can be concluded that the variables of Organizational Climate and Job Satisfaction simultaneously have a significant effect on employee performance. The R-Square value obtained is 0.424, indicating that about 42.4% of the Y variable (Employee Performance) can be explained by the Organizational Climate variable (X1) and Job Satisfaction (X2).]]>
<![CDATA[Pengaruh Kepribadian, Lingkungan Keluarga, dan Pendidikan Kewirausahaan terhadap Minat Berwirausaha pada Mahasiswa Manajemen Fakultas Ekonomi dan Bisnis Universitas Medan Area ]]>
<![CDATA[Muhammad Fikhri Fadhila]]>;
<![CDATA[Amrin Mulia Utama Nasution]]>
<![CDATA[ Economics, Business and Management Science Journal Vol 2, No 2 (2022): Economics, Business and Management Science Journal, August ]]>
Publisher : <![CDATA[Mahesa Research Center ]]>
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DOI: 10.34007/ebmsj.v2i2.273
<![CDATA[This study aims to determine and analyze the influence of personality, family environment and entrepreneurship education on entrepreneurial interest (a case study of management students at the Faculty of Economics and Business, Medan Area University). The type of research used in this research is associative, which aims to determine the effect of the independent variable on the dependent variable and how closely the influence or relationship between two or more variables. This study uses secondary and empirical data. The analytical tool used multiple regression analysis. The result of the research states that the influence of personality, family environment and entrepreneurship education simultaneously is 13.6% on Entrepreneurial Interest. The sig F value is 0.005 0.05 and the F count is 4.613 2.70, meaning that Ha is accepted. H0 is rejected, so it can be concluded that personality, family environment and entrepreneurship education simultaneously have a significant influence on Entrepreneurial Interest. Personality has a probability value of 0.044 sig α 0.05 and 2.045 1.986. Thus Ha is accepted and H0 is rejected, it can be concluded that partially Personality has a significant influence on Entrepreneurial Interest. Family environment has a probability value of 0.021 sig α 0.05 and 2.347 1.986. Thus Ha is accepted and H0 is rejected, it can be concluded that partially the Family Environment has a significant influence on Entrepreneurial Interest. Entrepreneurship Education has a probability value of 0.522 sig α 0.05 and 0.643 1.984. Thus Ha is rejected and H0 is accepted, it can be concluded that partially Entrepreneurship Education has no significant effect on Entrepreneurial Interest]]>
<![CDATA[Accountings Students Following Test Certification Accounting Yunior Test In Indonesia ]]>
<![CDATA[Vina Arnita]]>;
<![CDATA[Heriyati Chrisna]]>
<![CDATA[ Economics, Business and Management Science Journal Vol 2, No 2 (2022): Economics, Business and Management Science Journal, August ]]>
Publisher : <![CDATA[Mahesa Research Center ]]>
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DOI: 10.34007/ebmsj.v2i2.289
<![CDATA[This study aims to prove the factors (economic motivation, career motivation, self-competence, degree motivation) that affect accounting students taking the certification test accounting junior in the accounting study program at the Panca Budi Development University, Medan. Type The data in this research process uses primary data where the data is obtained from several respondents virtually by using a questionnaire in the form of Google Forms (GForms). The population used in this study were all students of the study program accounting for the University of Development Panca Budi Medan with a 2017-2019 stamp of 1,564 student. The sample used was 150 students by using the Purposive Sampling. The test results in this study show: (1) economic motivation significant effect on accounting students taking the accounting junior certification test. (2) career motivation has no significant effect on students taking the junior certification test accountancy. (3) self-competence motivation has no effect on students taking the test accounting junior certification. (4) degree motivation has a significant effect on students following accounting junior certification test.]]>
<![CDATA[Pengaruh Gaya Kepemimpinan dan Budaya Kerja terhadap Motivasi Pegawai Pada PT. PLN (Persero) Berastagi ]]>
<![CDATA[Eprima Wanti Br.Ginting]]>
<![CDATA[ Economics, Business and Management Science Journal Vol 3, No 1 (2023): Economics, Business and Management Science Journal, February ]]>
Publisher : <![CDATA[Mahesa Research Center ]]>
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DOI: 10.34007/ebmsj.v3i1.338
<![CDATA[The purpose of this study was to determine the effect of leadership style and work culture on employee motivation at PT. PLN (Persero) Berastagi and the population is employees at PT. PLN (Persero) Berastagi totaling 30 people. The type of research used is associative, which is research that aims to determine the effect of the independent variable on the dependent variable and how close the influence or relationship is and to determine whether there is a correlation between the two variables. The data collection technique used is library research and field research by observation. interviews, and questionnaires. The results of this study indicate that the results of the F test with a Fcount value of 44.915 are greater than Ftable which is equal to 3.34, based on these results it can be explained that leadership style and work culture simultaneously have a positive and significant effect on employee motivation at PT. PLN (Persero) Berastagi. Then based on the results of the t test, the leadership style variable with a tcount value of 4.179 is greater than the ttable of 1.701 and for the work culture variable (X2) the tcount value is 3.209 greater than the ttable of 1.701 based on these results it can be explained that leadership style and culture work partially has a positive and significant effect on employee motivation at PT.PLN (Persero) Berastagi. And the Adjusted R Square value obtained is 0.752. To see the influence of the independent variable on the dependent variable by calculating the coefficient of determination (KD) = R2 x 100%, so that KD = 75.2%. This figure shows that 75.2% of the motivational variable (dependent variable) can be explained by leadership style and work culture variables (independent variable) then the remaining 24.8% is influenced by other factors not explained in this study.]]>
<![CDATA[Penilaian Kinerja Keuangan Berdasarkan Metode Market Value Added (MVA) pada PT Kimia Farma (Persero) Tbk ]]>
<![CDATA[Arlina Pratiwi Purba]]>
<![CDATA[ Economics, Business and Management Science Journal Vol 3, No 1 (2023): Economics, Business and Management Science Journal, February ]]>
Publisher : <![CDATA[Mahesa Research Center ]]>
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DOI: 10.34007/ebmsj.v3i1.344
<![CDATA[This final report is entitled "Financial Performance Assessment Based on the Market Value Added (MVA) Method at PT Kimia Farma (Persero) Tbk for the 2018-2021 Period". The purpose of this final report is to determine the financial performance of PT Kimia Farma (Persero) Tbk in terms of the financial statements using the Market Value Added (MVA) method. The data used is secondary data obtained through the official website of PT Kimia Farma (Persero) Tbk and analyzed using the Market Value Added (MVA) method. The results of the final report show that the MVA of PT Kimia Farma (Persero) Tbk in 2018, 2020 and 2021 is positive, meaning that the performance of the management of PT Kimia Farma (Persero) Tbk is successful in maximizing investor wealth while 2019 is negative, meaning that the performance of the management of PT Kimia Farma (Persero) Tbk has not been successful in maximizing investor wealth.]]>
