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Jonhariono Sihotang
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INDONESIA
ProBisnis : Jurnal Manajemen
Published by Lembaga Riset, Publikasi dan Konsultasi JONHARIONO
ISSN : 20867654     EISSN : 28087240     DOI : 10.62398
Core Subject : Economy, Humanities, Science, Social, Engineering,
Humanities Computer Science & IT Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences
ProBisnis: The Management Journal was previously published in print, then in 2020 it was changed to online. This journal has ISSN: 2086-7654( Print) and ISSN: 2808-7240(Online). The scope of this journal is Economics, Management, Marketing, Strategic Management, Entrepreneurship, Leadership etc.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 891 Documents
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Implementation of Internal Control in Recording Inventory at CV Madona Ponsel Mendrofa, Endang Wijayanti; Zebua, Serniati; Bate'e, Maria Magdalena; Zai, Kurniawan Sarototonafo
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to analyze the implementation of internal control in the inventory recording system at CV Madona Ponsel. The research was conducted to identify the effectiveness of the company's internal control procedures, especially in the use of stock cards, hybrid recording methods, and verification processes for incoming and outgoing inventory. A qualitative descriptive method was applied, with data collected through interviews, observations, and documentation. The results revealed that the company has implemented internal control elements such as authorization, separation of duties, supervision, and stock reconciliation. However, weaknesses were found in documentation consistency, the absence of computerized integration, and reliance on manual stock cards, which often leads to delays, errors, and discrepancies between physical stock and recorded stock. The study concludes that although the internal control system is generally effective, it requires improvement in record accuracy, supervision mechanisms, and technological adoption to prevent errors and fraud. Strengthening internal control is essential to maintain inventory accuracy, support operational efficiency, and ensure reliable financial reporting.
Analysis of Inventory Recording in Church-Owned Enterprises (BUMG BNKP) BNKP LPLG Unit Zebua, Adil Setia; Sophia Molinda Kakisina; Harefa, Idarni; Zebua, Dedi Irawan
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to analyze the inventory recording practices implemented by the Church-Owned Enterprise (BUMG BNKP) Unit LPLG BNKP, which operates as both a printing unit and a distributor of church service products. Using a descriptive qualitative approach, data were collected through observation, interviews, and documentation. Findings reveal that although the unit applies the FIFO method in managing inventory flow—where the first goods received are the first to be sold—the existing stock card format is not fully aligned with PSAK No. 14. Key gaps include the absence of recorded purchases, sales returns, and purchase returns, resulting in inconsistencies between administrative records and physical inventory. Several challenges were also identified, such as delayed data entry, discrepancies between warehouse stock and administrative reports, and non-integrated documentation formats. The study proposes improvements to the stock card format by integrating all types of inventory transactions into a single record-keeping system based on FIFO and PSAK No. 14. Implementing these improvements is expected to strengthen internal control, enhance accuracy in financial reporting, and reduce the risk of losses due to inventory errors.
Pengaruh Reputasi Auditor dan Ukuran Perusahaan Terhadap Audit Delay Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Panjaitan, Junela; Aisyah, Siti
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to analyze the effect of auditor reputation and firm size on audit delay in manufacturing companies listed on the Indonesia Stock Exchange. Audit delay refers to the time lag between the fiscal year-end and the audit report date, which is crucial for the timeliness of financial information. This research applies a quantitative method with the population of all manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2023 period. The sample was determined using purposive sampling, resulting in 30 companies. The data used were annual financial reports, and the analytical technique employed was multiple linear regression with the SPSS program. The results indicate that auditor reputation significantly influences the timeliness of audit completion, while firm size has no significant effect on audit delay. These findings are expected to provide insights for companies, auditors, and future researchers regarding the determinants of audit delay.
Pengaruh K3 (Keselamatan dan Kesehatan Kerja), Beban Kerja dan Kompensasi Terhadap Kepuasan Kerja Karyawan Shopee Ekspress Hub Medan Deli Andini, Mutiara; Roni, Shofyan
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Based on the partial test results, it is known that Occupational Health and Safety (K2) has a positive and significant effect on employee job satisfaction. The calculated t-value is 3.541 > t-table 2.009, therefore, the partial test conclusion is that H1 is accepted. The workload variable has a positive and significant effect on employee job satisfaction. The calculated t-value is 2.669 > t-table 2.009, therefore, the partial test conclusion is that H2 is accepted. The compensation variable has a positive and significant effect on employee job satisfaction. The calculated t-value is 2.053 > t-table 2.009, therefore, the partial test conclusion is that H3 is accepted. The simultaneous test results show that the variables K3 (X1), workload (X2), and compensation (X3) collectively have a positive and significant effect on employee job satisfaction at Shopee Ekspress Hub Medan Deli.
Pengaruh Moral Pajak, Layanan Pajak dan Persepsi Efektivitas Digitalisasi Pajak Terhadap Kepatuhan Membayar Pajak PPH Orang Pribadi Pada KPP Pratama Medan Timur Syafitri, Audyna; Izzah, Nurul
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study employed quantitative research. Data sources used were primary and secondary sources. Data collection techniques included questionnaires, interviews, and documentation. Data analysis techniques used were descriptive statistics, classical assumption tests, multiple linear regression, and hypothesis testing. The sample size for this study was 100 respondents. Based on the partial test results, it was found that the implementation of tax morale had a positive and significant effect on tax compliance (t-value 2.463 > t-table 1.984). Furthermore, tax services had a positive and significant effect on tax compliance (t-value 4.184 > t-table 1.984). Digitalization did not have a positive and significant effect on tax compliance (t-value 1.178 < t-table 1.984). Based on the results of the simultaneous test, it was found that the implementation of tax morale (X1), tax services (X2), and tax digitalization (X3) collectively had a positive and significant effect on tax compliance at the Medan Timur Pratama Tax Office (KPP Pratama).
Analisis Anggaran Pendapatan Asli Daerah Sebagai Alat Perencanaan dan Pengendalian Biaya Operasional Pada Dinas Pendapatan Kota Medan Virnika, Ingry; Siregar, Ratih Anggraini
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

The results of the study indicate that the preparation of the Local Revenue Budget (PAD) at the Medan City Revenue Office (DISPENDA) is carried out through a systematic, structured mechanism, and is based on applicable laws and regulations. Furthermore, the budget preparation process is often duplicated and lacks transparency. Therefore, efforts to address this problem include expanding public involvement in the budget planning process, for example through public consultation forums or taxpayer perception surveys.
The Effect of Operating Cash Flow and Sales Growth on Stock Prices of Consumer Goods Companies Listed on the Indonesia Stock Exchange in 2019-2023 Naomi; Aisyah, Siti
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to assess how Operating Cash Flow and Sales Growth impact Stock Prices within consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This research employs an associative method with a quantitative design. The entire group includes 74 consumer goods companies that are listed on the IDX. Using purposive sampling, the study selected a sample of 41 companies, resulting in 205 total observations during the study's timeline. The data underwent analysis using classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-test, F-test, and coefficient of determination), all facilitated by SPSS software. The findings indicate that Operating Cash Flow significantly and positively influences stock prices. While Sales Growth shows a positive effect on stock prices, it is not statistically significant. Together, Operating Cash Flow and Sales Growth have a noteworthy and favorable impact.
The Effect of Score and Profitability on Company Value: An Empirical Study on Companies Listed In The Kompas100 Index in 2020-2022 Ananda, Tasya Yusna; Wendy
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to examine the influence of ESG (Environment, Social, and Governance) Score and profitability on company value in companies listed in the Kompas100 index during the 2020-2022 period. The variables used in this study are the disclosure of ESG and profitability (ROA) as independent variables. The research population includes all companies listed in the Kompas100 index in 2020-2022. The sampling technique used the purposive sampling method and produced 156 samples. The data analysis method used was panel data regression analysis with the selection of the best model with the E-Views 13.0 Enterprise application. The results of this study show that ESG Score disclosure has a significant positive influence on company value. Profitability has a negative influence on the value of the company. In addition, the control variables of firm size and firm growth have a positive influence on the company's value, while firm age has a negative influence on the company's value.
Pengaruh Kualitas Video, Storytelling Konten dan Iklan Afiliasi Terhadap Minat Pembeli di Tiktok Maharani, Valeria Maya Putri; Nugroho, Basuki
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas video, iklan afiliasi, dan storytelling konten terhadap minat membeli konsumen di platform TikTok. Latar belakang penelitian ini didasari oleh maraknya penggunaan TikTok sebagai media promosi digital, khususnya melalui fitur afiliasi yang melibatkan kreator konten. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 responden pengguna TikTok di Indonesia yang pernah terpapar konten promosi. Instrumen penelitian diuji validitas dan reliabilitasnya sebelum dilakukan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial, kualitas video tidak berpengaruh signifikan terhadap minat beli. Sebaliknya, iklan afiliasi dan storytelling memiliki pengaruh yang signifikan dan positif terhadap minat beli konsumen. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap minat membeli dengan kontribusi sebesar 46,1%, yang berarti masih terdapat faktor lain di luar model yang dapat mempengaruhi minat beli konsumen. Temuan ini menegaskan pentingnya pendekatan naratif dan keaslian dalam membangun strategi pemasaran digital yang efektif. Penelitian ini memberikan implikasi praktis bagi pelaku bisnis untuk lebih fokus pada penggunaan iklan afiliasi yang otentik dan storytelling yang emosional dibanding sekadar meningkatkan kualitas teknis video.
Pengaruh Strategi Sumber Daya Manusiadan dan Perencanaan Karier Terhadap Kinerja Yang Dimediasi Oleh Pengembangan Karir Pada Pegawai Kecamatan Kairatu Kabupaten Seram Bagian Barat Pentury, Gerrit M.
ProBisnis : Jurnal Manajemen Vol. 16 No. 06 (2025): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh strategi sumber daya manusia, perencanaan karir, dan pengembangan karir terhadap kinerja, menganalisis pengaruh strategi sumber daya manusia dan perencanaan karier terhadap pengembangan karir, menganalisis pengaruh strategi sumber daya manusia dan perencanaan karir terhadap kinerja yang dimediasi oleh pengembangan karir. Penelitian ini dilakukan pada pegawai Kecamatan Kairatu. Sampel yang digunakan berjumlah 35 responden. Metode penelitian yang digunakan adalah metode penelitian kuantitatif. Penyebaran kuesioner yang diukur dengan menggunakan skala likert. Metode analisis data menggunakan alat analisis PLS. Hasil penelitian menunjukan bahwa strategi SDM tidak berpengaruh terhadap kinerja, perencanaan karier dan pengembangan karir berpengaruh terhadap kinerja, straategi SDM dan perencanaan karir berpengaruh terhadap pengembangan karir, strategi SDM dan perencanaan karir berpengaruh terhadap kinerja melalui pengembangan karier.

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