cover
Contact Name
Samanoi Halowo Fau
Contact Email
pareto@uniraya.ac.id
Phone
+6282286352622
Journal Mail Official
pareto@uniraya.ac.id
Editorial Address
Jln. Pramuka, Nari-nari, Kelurahan Pasar Teluk Dalam, Kabupaten Nias Selatan, Sumatera Utara
Location
Kab. nias selatan,
Sumatera utara
INDONESIA
Pareto : Jurnal Riset Manajemen dan Bisnis
Published by Universitas Nias Raya
ISSN : 26229811     EISSN : 28280423     DOI : 10.57094
Core Subject : Economy, Social,
Jurnal PARETO (Jurnal Riset Bisnis dan Manajemen) adalah jurnal peer-review. Jurnal PARETO (Jurnal Riset Bisnis dan Manajemen) menyediakan forum khusus untuk publikasi penelitian di bidang ekonomi keuangan dan teori perusahaan, menempatkan penekanan utama pada kontribusi analitis, empiris, dan klinis berkualitas tinggi di bidang-bidang penting seperti Ilmu Manajemen, Kewirausahaan, Sumber Daya Manusia, Ekonomi, Keuangan, Perbankan, dan Akuntansi.
Articles 131 Documents
PENGARUH GAYA KEPEMIMPINAN KARISMATIK TERHADAP SEMANGAT KERJA PEGAWAI DI KANTOR DESA HILIABOLATA Isman Julfianus Telaumbanua
Pareto: Jurnal Riset Bisnis dan Manajemen Vol 7 No 2 (2022): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

The study aims to determine the effect of charismatic leadership style on employee morale at the Hiliabolata village office. This type of research is a quantitative research that is causal to see the relationship of variables to the object under study. The population and sample in this study amounted to 31 employees. The analytical method used in this research is simple linear regression analysis. The results of this study indicate that there is a significant influence between charismatic leadership style on employee morale at the Hiliabolata village office. In this study, a simple linear regression equation was obtained, namely: Y=10.202 + 0.713X, the T count value was 8.111 > T table 1.549, and a significant level of 0.000 < 0.05, then the decision was Ha accepted and Ho was rejected, meaning that the charismatic leadership style variable had a positive effect and significant to employee morale. Then simultaneously there is a positive influence between the independent variable charismatic leadership style (X) on the dependent variable employee morale (Y) using the SPSS 21.0 for the windows evaluation version program, the R Square value is 0.649 or 69.4%. The results of hypothesis testing (t-test) T-count value obtained a value of 8.111 > T-table value of 1.549 with 29 degrees of freedom (31-2) at the = 0.05 because 0.000 < 0.05 it can be concluded that charismatic leadership style effects work morale employee at the Hiliabolata village office.
PENGARUH MOTIVASI KERJA TERHADAP KINERJA PEGAWAI DI KANTOR CAMAT IDANOTAE KABUPATEN NIAS SELATAN Nuriman Bawamenewi
Pareto: Jurnal Riset Bisnis dan Manajemen Vol 7 No 2 (2022): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

The purpose of this study is to find out the effect of work motivation on employee performance in the Idanotae Camat Office of South Nias Regency. The type of research used is a quantitative type of causal nature. The data source was from employees, with the population and sample in the study being 32 people. Data collection techniques are research instruments or questionnaires. The data analysis method used is a simple linear regression analysis. The results of this study show that the value of motivation. This research can be concluded that there is a positive and significant influence on the performance of employees in the Idanotae Camat Office of South Nias Regency.
PENGARUH PERILAKU KEWIRAUSAHAAN TERHADAP PENDAPATAN USAHA BBM ECERAN DI KECAMATAN TELUK DALAM KABUPATEN NIAS SELATAN Regina S. M. Gaho
Pareto: Jurnal Riset Bisnis dan Manajemen Vol 7 No 2 (2022): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

The scope of this research is a study of the influence of entrepreneurial hebavior on retail fuel business income in Telukdalam District, South Nias Regency. The purpose of this study was to determine the effect of entrepreneurial hebavior on income.the research method used is simple linear regression analysis through research instrument test, classical assumption test, and hypothesis testing (t test and determination test). The population and sample in this study were 34 retailers where the technique sampling is taking randomly. The results of a simple linear regression test with the equation Y=11,540+0,694X, obtaining a value of b0=11,540 is the value of income (Y) when entrepreneurial behavior (X) is normal. For b1=0,694 is the value where every increase in entrepreneurial behavior (X) by 1 unit will increase the income (Y) of the retail fuel business in Telukdalam District, South Nias Regency by 0,694 unit. partial hyphotesis for entrepeneurial hebavior has a value of thitung 6,450>ttabel 1,694 with a df: n-k-1 (34-1-1)=32. This research can be concluded that entrepreneurial hebavior has a ppositive effect on income retail fuel business in Telukdalam District, South Nias Regency.
PENGARUH MANAJEMEN KONFLIK TERHADAP KINERJA PEGAWAI DI KANTOR CAMAT ONOHAZUMBA KABUPATEN NIAS SELATAN Nurhayati Waruwu
Pareto: Jurnal Riset Bisnis dan Manajemen Vol 7 No 2 (2022): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

The problem of this research is the quantity and quality of employee performance is not in accordance with what is targeted such as the completion of work in 3 days but it has only been completed in 7 to 8 days and there are often work mismathches such as in carrying out work such as 10 of these targets there were four that were not appropriate or incorrect. The purpose of this study was to determine the affect of conflict management on employee performance in Onohazumba Sub-District, South District. The type of research used is a quatitative associative reseacht type. Data sources are 30 employees. Collection techniques by distributing questionnaires or questionnaires. The data analysis method used is simple linear regresiossion analysis. Based on a simple linear regressionthe equation of the bo coefficient as a contant (fixed value) the value of 14.999 is the value of the coefficient of the coefficient of the Conflict Management varable β1 of 0.734 this value means that every increase in the conflict management variable (X) by unit will increase variable employees (Y) of 0.734. the results of this study indicate that the tvalue of conflict management is>5.732 ttable of 1.701. this study can be concluded tha there is an influence of conflict management on the performance of Onohazumba employees in south Nias District. The sarong in this study is to improve the performance of the leadership employees as well as a whip at the Onohazumba Sub-District Office, south Nias District, must really continue to improve conflict management even better and pay attention to it. Conflict management that has a major influence on employee performance.
ANALISIS PERAN GURU DALAM MENGEMBANGKAN KECERDASAN MORAL SISWA PADA MATA PELAJARAN PENDIDIKAN PANCASILA DAN KEWARGANERAAN DI SMP NEGERI 2 HILIMEGAI TAHUN PEMBELAJARAN 2020/2021 Petrus Fetero Laia
Pareto: Jurnal Riset Bisnis dan Manajemen Vol 7 No 2 (2022): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

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Abstract

This research is motivated by the low moral intelligence of students in Pancasila and citizenship education subjects. The research aims to find out how the teacher's role in developing students 'moral intelligence in Pancasila and citizenship education subjects. The research method uses descriptive research using a qualitative approach. Data collection techniques are observations, interviews, documentation, interviews, documentation, and combinations in the field by noting what the teacher’s role was in developing student’s moral intelligence in Pancasila and citizenship education subjects. Provide moral guidance and be a good role model to students both at school and outside of school. Ilimegai really gives encouragement to students so that students remain enthusiastic in good behavior and learning. Suggestions, 1) Teachers are expected to be able to educate students' morals by being an example in good things, 2) Teachers are expected to pay more attention to the moral intelligence of students in the school environment and outside the school. 3) Teachers are expected to continue to cooperate with students' parents in improving students' moral intelligence.
PENGARUH HUTANG JANGKA PENDEK DAN JANGKA PANJANG SERTA MODAL TERHADAP LABA PERUSAHAAN PADA PT. YODYA KARYA (Persero) CABANG PEKANBARU Andry, Andry
PARETO : Jurnal Riset Bisnis dan Manajemen Vol 8 No 1 (2023): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/pareto.v8i1.828

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi hutang jangka pendek dan hutang jangka panjang serta modal terhadap laba perusahaan pada PT. Yodya karya (Persero) Cabang Pekanbaru. Data yang digunakan dalam penelitian ini adalah laporan keuangan perusahaan tahun 2012-2016. Populasi dan sampel dalam penelitian ini adalah 5 tahun laporan keuangan perusahaan. Dari hasil pengeujian koefisien determinasi (Adjusted R Square) sebesar 0.997 atau sebesar 99.7% hal ini berarti 99.4% dari variabel laba bisa dijelaskan atau dipengaruhi oleh variabel hutang jangka pendek dan hutang jangka panjang serta modal. Sedangkan sisanya 6% dijelaskan atau dipengaruhi oleh variabel-variabel lain yang tidak diteliti.
PENGARUH PROFITABILITAS DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA INDUSTRI SUSU OLAHAN DAN MAKANAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021 Efita, Wetri
PARETO : Jurnal Riset Bisnis dan Manajemen Vol 8 No 1 (2023): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/pareto.v8i1.831

Abstract

Tujuan penelitian untuk mengetahui pengaruh profitabilitas, dan struktur aktiva terhadap struktur modal pada perusahaan sub industri yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Objek penelitian dilakukan pada perusahaan susu olahan dan minuman olahan yang terdaftar di BEI yang berjumlah 27 perusahaan dengan teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian secara parsial menunjukkan bahwa profitabilitas tidak berpengaruh signifikan dan negatif terhadap struktur modal, dan struktur aktiva memiliki pengaruh signifikan dan negatif terhadap struktur modal. hasil penelitian secara simultan menunjukkan bahwa profitabilitas, dan struktur aktiva secara simultan berpengaruh signifikan terhadap struktur modal
Analisis Kontribusi dan Efektivitas dalam PenerimaanePajakoRestoran, Pajak Hoteli dani Pajak Parkir terhadapi Pendapatan lAsli Daerahi(PAD) Kotal Kediri Bhasthiar, Adhik; Srihastuti, Eni; Isnaniati, Siti
PARETO : Jurnal Riset Bisnis dan Manajemen Vol 8 No 1 (2023): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/pareto.v8i1.836

Abstract

Thisi researchi wasi conductedi with thel aim of knowingi the percentage contribution and effectiveness lof Restauranti Tax, Hotel iTax, andi Parkingi Tax lin thel City of Kediri. The datai analysisi techniquei usedi in thisi studyi is a quantitative descriptivel analysis. Thel steps of this research are calculating the leveli of contribution land effectiveness of restaurant tax revenue, hotel tax, and parking taxi on the regionali tax of the icity of Kediri from 2017 to 2021. Thei datal sourcel used in thisi study isi primaryi data with qualitative idata types and quantitative data taken directly fromi the company. The datanis in the formmof datacon the general history of PAD, PAD location, organizational structure, PAD vision and mission, employment, PAD operational activities, and PAD income reports for 2017-2021. From themresults of the calculation lanalysis, it showsi thatathe levelnof contributioni of restaurant tax, hotel itax, and parking taxoto Regional Tax, shows that in 2017-2021 the level of contribution has increased and decreased, but in general the trend has increased and lis ini theovery goodocategory withi a range of values 55.05%-85.05%. For theelevel of effectivenessmof irestaurant taxes, hotel taxes andaparking taxesi in 2017-2021 they are inothe very effectivencategory with a value of 83.76% -128.52%. it cani benconcluded thatewith the analysis of thealevel ofocontribution and the effectivenessi of restaurant tax revenue, hotelatax, and parking tax whether it has been effective or not.
Penerapan Tax Planning Melalui Zakat Sebagai Pengurang Pajak Penghasilan Terutang (Studi Kasus Pada PR. Semanggimas Agung Kediri) Nurazzah, Fikriz Ayu; Alfa Niam, Muhammad; Srihastuti, Eni
PARETO : Jurnal Riset Bisnis dan Manajemen Vol 8 No 1 (2023): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/pareto.v8i1.837

Abstract

Cigarette Company Semanggimas Agung Kediri is a company engaged in the cigarette industry. The purpose of this research is to find out how the implementation of Tax Planning through zakat is used as a deduction for corporate income tax. The data analysis technique used in this research is descriptive quantitative and the data source used in this research is primary data. From the results of the calculation analysis in this study, it can be concluded that with the implementation of zakat on companies paid to the Amil Zakat Agency and Amil Zakat Institutions that have been established and approved by the government can be used as a deduction from taxable income so as to minimize the company's payable income tax burden. At the Semanggimas Agung Kediri Cigarette Company before the application of zakat, the amount of income tax payable was IDR 2,294,903,402 and after the application of zakat, the company's payable income tax was IDR 2,237,530,835, so that there was a difference in the company's payable income tax before and after the application of zakat, namely in the amount of IDR 57,372,585.
PENGARUH KOMPENSASI DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN KURSUS MENGEMUDI DI BINTANG PEKANBARU Kasman, Hendra
PARETO : Jurnal Riset Bisnis dan Manajemen Vol 8 No 1 (2023): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/pareto.v8i1.839

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh kompensasi secara parsial terhadap kinerja karyawan pada Kursus Mengemudi Bintang Pekanbaru, untuk mengetahui pengaruh kepuasan kerja secara parsial terhadap kinerja karyawan pada Kursus Mengemudi Pekanbaru, dan untuk mengetahui pengaruh kompensasi dan kepuasan kerja secara parsial terhadap kinerja karyawan pada Kursus Mengemudi Bintang Pekanbaru. Populasi pada penelitian sebesar 32 orang karyawan dengan teknik analisis data menggunakan analisis regresi linier berganda. Hasil penelitian ini adalah secara persial kompensasi berpengaruh terhada kinerja karyawan pada Kursus Mengemudi Bintang Pekanbaru, kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada Kursus Mengemudi Bintang Pekanbaru,dan secara simultan Kompensasi dan dan kepuasan kerja berpengaruh terhadap kinerja karyawan pada Kursus Mengemudi Bintang Pekanbaru

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