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INDONESIA
Jurnal Ilmiah Mahasiswa Nias Selatan
Published by Universitas Nias Raya
ISSN : 2614381X     EISSN : 28280946     DOI : 10.57094
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
JIM (Jurnal Ilmiah Mahasiswa) merupakan wadah publikasi karya ilmiah mahasiswa dan/atau dosen pada bidang manajemen dan akuntansi keuangan yang diterbitkan oleh LPPM UNIRAYA yang bertujuan untuk menyebarkan informasi tentang karya ilmiah dari dan untuk akademisi yang berminat pada manajemen dan akuntansi. Dengan adanya jurnal ini, mahasiswa dan/atau dosen dapat dengan mudah mempublikasikan tulisannya, baik yang merupakan hasil penelitian lapangan maupun tulisan-tulisan yang menimbulkan empirisme. JIM menerima artikel yang ditulis dalam bahasa Indonesia atau Inggris. Penentuan artikel dilakukan melalui proses double-blind review oleh editor, dengan mempertimbangkan aspek termasuk pemenuhan persyaratan standar untuk publikasi jurnal ilmiah dan kontribusi artikel untuk pengembangan profesionalisme dalam bidang manajemen dan akuntansi keuangan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 302 Documents
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PENGARUH INOVASI TERHADAP KINERJA BISNIS PENJAHIT DI KECAMATAN TELUKDALAM KABUPATEN NIAS SELATAN Kedepan Rohanus Sarumaha
Jurnal Ilmiah Mahasiswa Nias Selatan Vol 5 No 1 (2022): Jurnal Ilmiah Mahasiswa Nias Selatan
Publisher : Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/jim.v5i1.2491

Abstract

A small sewing business is an economical “business” “that” “stands” “alone” and “is” run “by” “an” “individual” “or” “business” “entity” “that” “is” “not” a “subsidiary” “or” “branch” “of” a “company” “that” “is” “owned,” “controlled,” or “part” “of” a medium or large company, either directly or indirectly. “The” “purpose” “of” “this” research is to find out how innovation affects the performance of the tailor business in Telukdalam District, South Nias Regency. The research method used is causal quantitative research. The data source is tailors who have a population of 65 people, and the sample size in this study is 40 people. Data collection methods include research tools and surveys. “Data” “were” “analyzed” “using” “simple” “linear” “regression” “analysis.” From “the” research “results” it is known “that” “the” value “of” t count (4.990) > t table is (1.686). This study concludes “that” “there” “is” “an” “impact” “of” “innovation” “on” “the” performance “of” “the” tailor business in Telukdalam District, South Nias Regency. The suggestions for this research are (1) Entrepreneurs must obtain maximum ability in the sewing business so that business performance can increase. (2) Sewing pattern formation training is needed to improve sewing skills.
PENGARUH MOTIVASI DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN NIAS SELATAN Konstantinus Kesadaran Daeli
Jurnal Ilmiah Mahasiswa Nias Selatan Vol 5 No 1 (2022): Jurnal Ilmiah Mahasiswa Nias Selatan
Publisher : Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/jim.v5i1.2492

Abstract

This study aims to determine how much influence motivation and job satisfaction have on employee performance at the Office of the Population and Civil Registration Office of South Nias Regency. The research used is a type of quantitative research that is associative. The data source is an official with the population and the sample in this research is 37 respondents. The data collection technique is using a questionnaire. Data analysis method used is multiple linear regression analysis method. The research result for the fisrt partial test (T test) between work motivasion(X1) on employee performance (Y) is Tcount(2,051) > Ttable(1,690), and for the secont partial test beetwen job satisfaction(X2) on employee performance(Y) is Tcount(2,297) > Ttable(1,690) this shows that the variables of motivation and job satisfaction have a significant effect on employee performance. The research results for simultaneous test (F test) value of FCount (6,381) > FTable (3,276)means that the variables of motivation and job satisfaction simultaneously or simultaneously affect employee performance variables at the population and civil registration office of south nias regency. The value of the regression equation Y=24,817 + 0,269X1 + 0,274X2. The suggestions is this research are (1) the leadership of the civil registration and population office of south nias regency should always pay attention to the performance of its officers whether they have been working in accordance with the rules that have been set or not. (2) Giving motivation to its officers and also pay attention to the job satisfaction of its officers so that the officers work to the maximum.
PENGARUH KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA UD. CAHAYA SABLON TELUKDALAM KABUPATEN NIAS SELATAN Magdalena Fitri Bohalima
Jurnal Ilmiah Mahasiswa Nias Selatan Vol 5 No 1 (2022): Jurnal Ilmiah Mahasiswa Nias Selatan
Publisher : Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/jim.v5i1.2493

Abstract

The background of the problem in this research is that there are still consumers who complain about the quality of products owned by UD. Screen printing light, there is an error in printing the letters on the screen, there is an error in placing the color of the letters on the screen, there is an error in placing the color of the letters on screen printing and the durability is still low. The purpose of this study was to determine the effect of product quality on consumer purchasing decisions at UD. Telukdalam Screen Printing Light, South Nias Regency. This type of research used is quantitative research. The data source is the consumer. The population and sample used are 45 respondents. The data collection technique or instrument used in this study is by distributing questionnaires directly to consumers. The data analysis method used is simple linear regression analysis. The results of this study indicate that product quality (X) has a positive and significant effect on consumer purchasing decisions at UD. Telukdalam Screen Printing Light, South Nias Regency with a tcount of 3.286 > ttable of 2.017 with df, n-k-1 (45-1-1) = 43
PENGARUH KEPEMIMPINAN TERHADAP PEGAWAI PADA KANTOR INSPEKTORAT KABUPATEN NIAS SELATAN Sri Sartika Maduwu
Jurnal Ilmiah Mahasiswa Nias Selatan Vol 5 No 1 (2022): Jurnal Ilmiah Mahasiswa Nias Selatan
Publisher : Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/jim.v5i1.2494

Abstract

The prupose of this study was to determine the influence of leadership on employe performance at the Inspectorate Office Of South Nias Regency. The type of research used is associtive quantitative. Souerces of data are all employees, with the population and sampel ini this study as many as 34 respondents. Data collection techniques are research instruments or questionnaires. The data analysis method used is simple resgression analysis. The result showed that the tcont 7,227 > ttable 1,694. From this study, it can be councluded that there is an influence of leadership on employee performance at the south Nias District Inspectorate Office. The suggestion of this research is to improve the performance off employees as well as leader at the Sout Nias Regrency Inspectorate Office, they must really continue to improve employee performance even better and pay attention to he best, Because the existing leadership will have an effect on employe performance
ANALISIS BREAK EVEN POINT SEBAGAI ALAT BANTU MANAJEMEN DALAM PERENCANAAN LABA PADA PT. MANDOM INDONESIA, Tbk. PERIODE 2017-2021 Logika Bago
Jurnal Ilmiah Mahasiswa Nias Selatan Vol 5 No 1 (2022): Jurnal Ilmiah Mahasiswa Nias Selatan
Publisher : Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/jim.v5i1.2495

Abstract

The purpose of this study is to determine the sales value that must be achieved so that the company does not experience losses and the application of break even point analysis as a profit planning tool for PT Mandom Indonesia Tbk in 2023-2027. This research is a qualitative research with a descriptive approach by presenting a summary of the data and values ​​calculated based on data obtained from the Indonesian stock exchange. The results of this study show that the largest break even point value occurred in 2018 of Rp. 1,240,490,995,185, with a margin of safety of 53.16%, while the smallest even point of defecation occurred in 2021 of Rp. 683,404,190,643 with a margin of safety of 63 .56%. Based on PT Mandom Indonesia Tbk's profit planning calculations for 2023, a profit of IDR 517,533,753,576 can be obtained from planned sales of IDR 2,882,268,491,403. In 2024 it will earn a profit of IDR 409,280,347,919 from budgeted sales of IDR 3,158,294,641,514 In 2025 it will earn a profit of IDR 301,026,942,262 from budgeted sales of IDR 2,426,040,166,756. In 2026 the company will earn a profit of IDR 192,773,536,605 with budgeted sales of IDR 1,455,687,725,324. PT Mandom Indonesia Tbk is expected to be able to maintain the company's sales value so that it does not touch the margin of safety or safe limits and also the company's sales value is expected to be above the break even point value so that the company avoids losses
PENGARUH MOTIVASI KERJA TERHADAP KINERJA PEGAWAI DI KANTOR CAMAT MAZO KABUPATEN NIAS SELATAN Natalius Hulu
Jurnal Ilmiah Mahasiswa Nias Selatan Vol 5 No 2 (2022): Jurnal Ilmiah Mahasiswa Nias Selatan
Publisher : Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/jim.v5i2.2503

Abstract

The purpose of this study was to determine the effect of work motivation on employee performance at the Mazo Sub-district Office, South Nias Regency. This type of research is quantitative research. The population in this study was all employees at the Mazo Sub-district Office, South Nias Regency. The number of samples in this study was 30 respondents. The data collection technique used is a questionnaire using a measurement scale, namely a likert scale. The research instrument test consists of a validity test and a reliability test; The classical assumption test consists of a normality test and a heteroskedasticity test. The data analysis technique in this study is a simple linear regression analysis. The results of this study show that partially the work motivation variable (X) affects employee performance (Y). simultaneously showed that the work motivation variable (X) had a positive and significant effect on the variable (Y) with acalculated t value of 4.736 > ttable l 1.701 with a significant level of 0.000 < 0.05. The value of the coefficient of determination (R2) is 0.445 so that it can be interpreted that the performance of employees at the Mazo Sub-district Office of South Nias Regency can be explained by the work motivation variable of 44.5% while the remaining 55.5% is explained by other variables outside the model.
PENGARUH BAURAN PROMOSI TERHADAP KEPUTUSA PEMBELIAN KONSUMEN DI UD. SANRIS JAYA TELUKDALAM KABUPATEN NIAS SELATAN Sadina Gee
Jurnal Ilmiah Mahasiswa Nias Selatan Vol 5 No 2 (2022): Jurnal Ilmiah Mahasiswa Nias Selatan
Publisher : Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/jim.v5i2.2504

Abstract

The purpose of this study was to determine the effect of the promotion mix on consumers' purchasing decisions is UD. Sanris Jaya Telukdalam, South Nias Regency. The type of research used is a quantitative type. The source of the data was from consumers, with the population and sample in this study being as many as 32 respondents. Data collection techniques are research instruments or questionnaires. The results of this study showed that the calculated value was 6,050>table 1,703. This research can be concluded that there is a positive and significant influence of the promotional mix on consumers' purchasing decisions in UD. Sanris Jaya Telukdalam, South Nias Regency
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN HOTEL BAGA DESA LAGUNDRI KECAMATAN LUAHAGUNDRE MANIAMOLO KABUPATEN NIAS SELATAN Sri Indah Nehe
Jurnal Ilmiah Mahasiswa Nias Selatan Vol 5 No 2 (2022): Jurnal Ilmiah Mahasiswa Nias Selatan
Publisher : Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/jim.v5i2.2505

Abstract

The purpose of this study was to determine the effect of service quality on customer satisfaction of BAGA Hotel Lagundri Village, Luahagundre Maniamolo District, South Nias Regency. The type of research used is a causal quantitative type. The source of the data was from customers, with the population and sample in this study being 83 respondents. Data collection techniques are research instruments or questionnaires. The data analysis method used is a simple linear regression analysis. The results of this study showed that the calculated value of 5,410 > ttabel 1,664. This research can be concluded that there is an influence of service quality on customer satisfaction of BAGA Hotel Lagundri Village, Luahagundre Maniamolo District, South Nias Regency. The suggestions of this research are (1) Baga Baga Hotel, Lagundri Village, is more active in making changes to the interior design of rooms such as tangible, constraints, responsiveness, assurance and certainty, and empathy as indicators of service quality. (2) Maintain and improve the reliability of employees through accuracy and speed in performing services to staying guests.
PENGARUH PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN NIAS SELATAN Suartini Manao
Jurnal Ilmiah Mahasiswa Nias Selatan Vol 5 No 2 (2022): Jurnal Ilmiah Mahasiswa Nias Selatan
Publisher : Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/jim.v5i2.2506

Abstract

The research aims to determine the effect of land and building tax and how much influence it has on local revenue in South Nias Regency with the problem of not being optimal in collecting land and building tax and the utilization of local sources of income. The research method used is quantitative using secondary data from BPKPAD in the form of a report on the realization of the 2014-2021 land and building tax budget and regional original revenue for South Nias Regency. Data analysis used simple linear regression with 2 (two) assistance applications, namely Eviews 12 SV and IBM SPSS Statistics Version 25. Based on research data that PBB has a positive effect on regional income with a regression value of 0.567, which can be interpreted if land and building taxes have increased by 1 % then local revenue will increase by 56.7%. The magnitude of the influence of land and building taxes on local revenue is only 2.3%. Suggestions from researchers are 1) to collect and re-collect land and building NJOP data and 2) increase awareness of taxpayers and tax collection officers through intensive and sustainable outreach.
ANALISIS LAPORAN ARUS KAS UNTUK MENILAI KINERJA KEUANGAN PADA KOPERASI CU. FAOMASI TELUKDALAM PERIODE 2016-2020 Inez Velda Netta Buluaro
Jurnal Ilmiah Mahasiswa Nias Selatan Vol 5 No 2 (2022): Jurnal Ilmiah Mahasiswa Nias Selatan
Publisher : Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/jim.v5i2.2507

Abstract

The problem in this research is cash management in CU Coorperative operations. The formation is less effective because it fluctuates over a certain period. This study aims to analyze cash flow statements to assess financial performance during the 2016-2020 period. The type of research used in this research is qualitative. The data analysis technique used by researchers is to use the cash flow ratio, namely the ratio of operating cash flows to current liabilities, the ratio of operating cash flows to interest, the ratio of operating cash flows to capital expenditures, the ratio of operating cash flows to total debt and the ratio of operating cash flows on net profit. The results of the research on operating cash flow to current liabilities mean value ratio of 1,329 > 1, operating cash flow to interest avarage value is 1,437 > 1, operating cash flow to return on capital avarage value is 0,025 < 1, cash flow operations to total debt the avarage value is 0,024 < 1, and operating cash flow to net income the avarage value is 34,130 > 1. Suggestions for this research are: CU. Faomasi needs to minimize capital expenditures in order to balance the financial performance of the coorperative in covering its interest costs with operating cash flow

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