Seminar Nasional Manajemen dan Akuntansi

THE IMPACT OF COMPETENCIES, CAREER PATH, AND REWARDS ON EMPLOYEE PERFORMANCE AT PT MUTUAGUNG LESTARI Tbk MEDAN BRANCH

Feronika Bangun — 2024-06-28

This study seeks to identify and explain the impact of competency, career path, and reward on employee performance at the PT Mutuagung Lestari Tbk Medan Branch. This research was conducted using quantitative methods with a population of 40 employees from PT Mutuagung Lestari Tbk Medan Branch. This study's analysis methodologies included validity and reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis testing. The data was handled with the SPSS application.The research findings suggest that there is a link between competency characteristics, career level, and rewarding employee performance variables. The results of the t test for the competency variable are t_count (3,795) > t_table (1,688), the career path variable t_count (2,882) > t_table (1,688), and the reward variable t_count (2,576) > t_table (1,688), indicating that partially competency, career level, and reward giving have a positive and significant effect on employee performance at PT Mutuagung Lestari Tbk Medan Branch.With a coefficient of determination of 0.713, the factors of competency, career route, and reward provision can explain employee performance, whereas the remaining 28.3% is explained by variables not included in this study.

THE IMPACT OF POSITION PROMOTION, FINANCIAL COMPENSATION, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT PT. BANK TABUNGAN NEGARA (PERSERO) TBK MEDAN BRANCH

Herta Tamba — 2024-06-28

The purpose of this study is to see how promotion, financial remuneration, and work environment affect employee performance at the Medan Branch of PT. State Savings Bank (Persero). The study included 151 employees. The sampling technique used was proportionate stratified random sampling, with a sample size of 60 employees obtained by sending questionnaires to BTN employees in the Medan branch. The data was analyzed using multiple linear regression. The t test and f test are used in hypothesis testing, either separately or together. According to the findings of this study, job advancements, financial pay, and the work environment all have an impact on PT employees' performance. State Savings Bank (Persero) Tbk, Medan Branch

THE IMPACT OF WORK COMMITMENT, HUMAN RESOURCE DEVELOPMENT, AND WORK CULTURE ON EMPLOYEE PERFORMANCE IN PDAM TIRTA NCHIO DAIRI DISTRICT

Elista Kristina Siregar — 2024-06-28

The purpose of this study is to test and assess the impact of job dedication, human resource development, and workplace culture on employee performance at PDAM Tirta Nchio Dairi Regency. Data was gathered by questionnaire distribution, interviews, and documentation studies of 100 employees at PDAM Tirta Nchio Dairi Regency. This study's data was analyzed using SPSS.The complete sampling technique employs saturated or census sampling, with validity and reliability tests employed in this study. The study also used classical assumption tests, multiple linear regression equations, and hypothesis testing to test and prove its claim.The study found that job dedication has a positive and substantial effect on employee performance, means indicating that human resource development has a positive and significant impact on employee performance, that work culture has a positive and substantial impact on employee performance.The debate yielded a multiple linear regression equation: Y = 1.902 + 0.217 KK + 0.369 PSDM + 0.413 BK + ei. Work dedication, human resource development, and work culture all have a beneficial impact on employee performance at PDAM Tirta Nchio Dairi Regency, according to the analysis results. The coefficient of determination of 0.831 indicates that 83.1% of the difference in performance is explained by variations in job commitment, human resource development, and work culture, with the remaining 16.9% explained by variables not included in the study.

THE INFLUENCE OF WORK COMMITMENT, WORK ENVIRONMENT AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT COPDIT CU PARDOMUAN DOLOK SANGGUL

Rima Adelina Manullang — 2024-07-01

This research aims to determine and explain the influence of work commitment, work environment and work discipline on employee performance at Kopdit CU Pardomuan Dolok Sanggul. The analytical method used is structural model evaluation (inner model) using the SMARTPLS 4 program. The population in this research is all employees at Kopdit CU Pardomuan Dolok Sanggul, totaling 50 people. The sampling method in this research used saturated sampling or census. Data collection techniques use questionnaires, interviews and documentation studies. From the results of this research, it is known that the coefficient of determination (R square) is 0.820. This means that 82% of variations in employee performance can be explained by work commitment, work environment and work discipline, while the remaining 18% is explained by other variables not explained in this research. Work Commitment has a positive and significant influence on employee performance at Kopdit CU Pardomuan Dolok Sanggul. It can be seen from the data management results that there is a t-statistic value of 4.082, greater than the t-table value, namely 1.96 with a p-value value of 0.000 smaller. from 0.05. The work environment has a positive and significant influence on employee performance at Kopdit CU Pardomuan Dolok Sanggul. It can be seen from the data management results that there is a t-statistic value of 2,014 which is greater than the t-table value, namely 1.96 with a p-value value of 0.019 which is smaller from 0.05. Work discipline has a positive and significant influence on employee performance at Kopdit CU Pardomuan Dolok Sanggul. It can be seen from the data management results that there is a t-statistics value of 2.073 which is greater than the t-table value, namely 1.96 with a P-Value value of 0.038 which is smaller from 0.05

CALCULATION OF COST OF PRODUCTION AT UD. OPAK RIZKY

Gaudentius Maba Mulia Tarigan — 2024-07-01

This study aims to assist companies in preparing cost of goods produced reports. The population in this study is data on costs related to cost of goods produced, namely raw material costs, direct labor costs and factory overhead costs UD. OPAK RIZKY TUNTUNGAN from the establishment of the company since 2009 until now. The sample in this study is data regarding costs related to cost of goods produced, namely raw material costs, direct labor costs and factory overhead costs for one month in 2023. Data collection techniques using interviews, observation and documentation techniques. The data analysis technique used is a descriptive method with a quantitative approach with the method used in calculating the cost of goods produced is to use the process costing method. The results of the research conducted are the calculation of the cost of goods produced according to the author's calculations at UD.OPAK RIZKY TUNTUNGAN shows that in August 2023 based on calculations using the process costing method is IDR 151,162,167 with a production cost per kg of IDR 4,256.95

THE INFLUENCE OF WORK SPIRIT AND WORKLOAD ON EMPLOYEE PERFORMANCE AT PT. PLN (PERSERO) MEDAN SUNGGAL CUSTOMER SERVICE UNIT

Henny Juwita Zai — 2024-07-01

Morale is a very important thing that needs attention from the leadership of the organization, so that the desired goals are achieved. Morale is also a reflection of personal or group attitudes towards work and cooperation. Meanwhile, workload is a number of processes or activities that must be completed by a worker within a certain time, if a worker is able to complete and adjust to a number of tasks given, then this does not become a workload. This study provides empirical evidence of the effect of work enthusiasm and workload on employee performance at PT PLN (Persero) Medan Sunggal Customer Service Unit. The population in this study were 63 employees where the number of samples was also 63 employees using saturated or census sampling techniques based on several predetermined criteria. The analysis method used is multiple linear regression and conducting t test and F test. The results showed that work enthusiasm and workload together had a positive and significant effect on employee performance at PT PLN (Persero) Medan Sunggal Customer Service Unit. Likewise, partially shows that work enthusiasm and workload have a positive and significant effect on employee performance

THE EFFECT OF ROA, DER, EPS AND SIZE ON STOCK PRICES IN BANKING COMPANIES

Santo Lundu Sitohang — 2024-07-01

This research aims to determine the influence of Return On Assets (ROA), Debt to Equity Ratio (DER), Earning Per Share (EPS), and Company Size (SF) on share prices in banking companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study was 47 banking sectors. The sampling technique used was purposive sampling technique to obtain a sample of 27 companies with a research period of 4 years. The data analysis technique used is multiple linear regression analysis and descriptive analysis. Hypothesis testing uses a partial t test and a simultaneous F test with a significance level of 5%. The results of the t test research show that the ROA variable has no significant effect on share prices, DER has a negative and significant effect on stock prices, while EPS and company size have a positive and significant effect on stock prices in banking companies listed on the Indonesia Stock Exchange for the 2019-2022 period. And the results of the F test show that ROA, DER, EPS and company size have a significant effect on share prices in banking companies listed on the Indonesia Stock Exchange for the 2019-2022 period.

THE EFFECT OF PLANNING TAX, DEBT TO EQUITY RATIO AND MANAGERIAL OWNERSHIP ON COMPANY VALUE IN MINING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE 2019-2022 PERIOD

Morin Simamora — 2024-07-01

This research aims to analyze and determine the effect of planning tax, Debt to Equity Ratio (DER) and managerial ownership on company value in mining companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The type of data used in this research is secondary data with documentation techniques obtained from financial reports published on the IDX. The population in this study was 105 companies using purposive sampling method to obtain a sample of 21 companies. The data analysis technique used is multiple linear regression with the classical assumption test first carried out and then hypothesis tested using the t and F tests. The results of the study show that partially tax planning has a positive and insignificant effect on company value, Deb to Equity Ratio (DER) has an insignificant negative effect on company value and managerial ownership has a positive and significant effect on company value in mining companies listed on the Indonesia Stock Exchange for the 2019-2022 period. Planning tax, Debt to Equity Ratio (DER) and managerial ownership simultaneously and significantly influence the company value variable in mining companies listed on the Indonesia Stock Exchange in 2019-2022

THE INFLUENCE OF PROFITABILITY, LEVERAGE AND LIQUIDITY ON TAX AVOIDANCE IN THE COMPANY REGISTERED FOOD AND DRINKS ON THE INDONESIA STOCK EXCHANGE 2018-2022

Vera Siska Berutu — 2024-07-01

This study aims to determine the effect of profitability, leverage and liquidity on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022. The population in this study is a food and beverage company listed on the Indonesia Stock Exchange in 2018-2022. Sampling technique is by means of purposive sampling in accordance with the specified criteria, 11 sample companies are obtained with a study period of 5 years so that the total number of sample data 55 data. The data analysis method used is a multiple linear regression equation using SPSS 25. From the SPSS test results, it is known that the coefficient of determination (R Square) of 0.241. This means profitability, leverage and liquidity together affect the tax avoidance, which is 24.1%. Based on the results of multiple linear regression analysis it can be concluded that profitability does not significantly affect the tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022. Leverage has a negative and significant effect on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022. Liquidity has no significant effect on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022

THE INFLUENCE OF FUNDING DECISIONS AND DIVIDEND POLICY ON STOCK RETURNS IN FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE PERIOD 2018-2022

Roida Pita Nababan — 2024-07-01

This research aims to analyze the influence of funding decisions and dividend policies on stock returns in food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022. Sampling in this study used a purposive sampling technique so that a sample of 16 companies from 47 populations was obtained. The sample will be processed and analyzed using multiple linear regression with the help of SPSS version 25. The results of this research show that partially funding decisions (DER) have a positive and insignificant effect on stock returns. Dividend policy (DPR) has a negative and significant effect on stock returns. Meanwhile, funding decisions and dividend policies simultaneously have a significant effect on stock returns in food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2022 period.

ANALYSIS OF PRODUCTION COST DEVIATIONS IN SME TOFU FAMILY MEDAN POLONIA IN 2022

Yusna Hartanta Br Barus — 2024-07-01

This research aims to find out how to analyze deviations in production costs in UKM Tahu Keluarga Medan Polonia. The population and sample of this research is budget data and the realization of tofu production costs for January - December 2022 using qualitative analysis techniques, namely descriptive which focuses on deviations in raw material costs, deviations in labor costs and deviations in factory overhead costs.The results of this research show that UKM Tahu Keluarga Medan Polonia has set production cost standards, but in determining them they have not paid attention to changes that may occur in raw material costs, labor costs and factory overhead costs. The deviation in raw material costs in 2022 is unfavorable amounting to IDR 78,356,072 due to a difference in raw material prices of IDR 51,269,421 and a difference in raw material quantity of IDR 27,086,650. Deviations in labor costs in 2022 are unfavorable amounting to IDR 10,150,000, consisting of a wage rate difference of IDR 1,605,100 and a wage efficiency difference of IDR 8,544,900. Deviations in factory overhead costs in 2022 are unfavorable amounting to IDR 2,783,600, due to a difference in expenditure of IDR 4,441,673, a capacity difference of IDR 114,097 and an efficiency difference of IDR 7,339,374.

DIGITALIZATION AND TRANSFORMATIONAL LEADERSHIP SUPPORTS ORGANIZATIONAL JOB SATISFACTION PUBLIC SECTOR

Nur Subiantoro — 2024-07-01

The study examines the relationship between digitalization, transformational leadership, job autonomy, and job satisfaction in government agencies. The research uses a quantitative method, involving an online survey of 400 government employees via Google Forms. The analysis uses the structural equation modeling (SEM) method to examine the relationship between research variables. The findings show that, while digitalization has no significant impact on job satisfaction, transformational leadership, and work autonomy have a significant positive effect. Work autonomy also helps to mediate job satisfaction. The study's goal is to add to the body of knowledge on organizational change and strengthen previous research on the factors that influence organizational change success. The study's findings can help organizations adapt to digitalization and improve employee and organizational performance

MONETARY POLICY AND HERDING BEHAVIOR: EMPIRICAL EVIDENCE IN THE INDONESIAN STOCK MARKET BEFORE AND AFTER COVID-19

Teja Rinanda — 2024-07-02

This study examines the impact of the Federal Reserve and Bank Indonesia's monetary policies on herding behavior in the Indonesian stock market before and after the COVID-19 pandemic. The research found that changes in benchmark interest rates by the Fed and Bank Indonesia significantly caused herding behavior in the market. Before the pandemic, herding behavior occurred when the Fed lowered the Fed funds rate and Bank Indonesia raised the BI7DRR. After the pandemic, herding behavior occurred when the Fed raised the Fed funds rate and Bank Indonesia lowered the BI7DRR. The study suggests that Bank Indonesia's monetary policy should align with the Fed's to mitigate herding behavior, as the correlation between Bank Indonesia and the Fed's monetary policy was weakening post-pandemic. The findings highlight the importance of aligning monetary policies to mitigate herding behavior in the Indonesian stock market

EFFECT OF DEFERRED TAX ASSETS, DEFERRED TAX EXPENSES AND TAX PLANNING FOR PROFIT MANAGEMENT IN CONSUMPTION GOODS INDUSTRY SECTOR COMPANY REGISTERED ON THE INDONESIAN STOCK EXCHANGE 2019-2021

Enjelika R Simarmata — 2024-07-02

This research aims to determine and empirically prove the influence of Deferred Tax Assets, Deferred Tax Expenses and Tax Planning on Profit Management. The population in this study are all financial reports of consumer goods industry companies listed on the Indonesian stock exchange in 2019-2021. The sample in this study was obtained by purposive sampling, with a total sample of 17 companies. Data collection techniques use documentation techniques. The data analysis technique used is multiple linear regression and hypothesis testing using the t test and f test with a significance level of 5%. The results of this research show a partial test (t test): (1) deferred tax assets have a positive and significant effect on earnings management, this is proven by the t test where deferred tax assets have a calculated t value > t table ((2.706 > 1.675) with The significant level is 0.009 < 0.05. This means that the size of the change in deferred tax assets guarantees the implementation of earnings management measures at Indonesian Stock Exchange companies. (2) Deferred tax expenses have a positive and significant effect on earnings management deferred has a value of t calculated < t table (-0.988 < 1.675) with a significant level of 0.328 > 0.05, which means that the large change in deferred tax burden guarantees the implementation of earnings management measures at Indonesian Stock Exchange companies not significant for earnings management, this is proven by the t test where tax planning has a calculated t value < t table (-1.193 < 1.675) with a significant level of 0.328 > 0.05. This means that the magnitude of changes in tax planning does not guarantee the implementation of earnings management measures at Indonesian Stock Exchange companies. The results of the simultaneous test (F test) of deferred tax assets, deferred tax expenses and tax planning have a positive and significant effect on earnings management

THE IMPACT OF HUMAN, SOCIAL AND FINANCIAL CAPITAL ON THE SUSTAINABILITY OF MSMEs BUSINESSES IN THE DIGITAL ERA

Ronni Togar Mulia Sirait — 2024-07-02

MSMEs are a crucial part of the Indonesian economy, contributing to 61.07% of the country's GDP. However, the COVID-19 pandemic significantly affected these businesses, with restrictions on community activities causing significant economic losses. The majority of MSMEs are micro-businesses, with 98.68% of the workforce. In 2019, the number of micro-businesses reached 64.6 million, with 798.9 thousand units being small businesses and 65 thousand units being medium businesses. The pandemic has significantly impacted the continuity of these businesses. A study analyzing the impact of financial, social, and human capital on the continuity of micro and small enterprises in Medan during COVID-19 found that financial access, trust in networks, Internal social capital, and External social capital significantly influence the survival of MSEs, while human capital does not. This study can help MSMEs develop their businesses and become more resilient in the face of disruptions

DETERMINANTS OF PURCHASING INSURANCE SERVICES IN THE DIGITAL ERA: A SEQUENTIAL MIXED METHOD APPROACH

Maretta Ginting — 2024-07-02

Digitalization has significantly progressed in other industries, but the insurance industry is lagging behind due to a common mindset that considers digital implementation as a cost-add rather than an investment. This research focuses on factors influencing insurance service purchases, including the acceptability of terms and conditions, insurance company competence, monetary behavior towards insurance, and the possibility of reducing premiums. A sequential mixed method analysis was used, consisting of qualitative and quantitative phases. The results showed that acceptability of insurance terms and conditions and insurance company competence positively influence decisions to purchase insurance services, while monetary behavior towards insurance and the possibility of reducing premiums do not. The study suggests that understanding these factors can help insurance companies adapt and improve their digital strategies

THE INFLUENCE OF WORKLOAD AND COMPENSATION ON INTENTION TO MOVE IN NASI TEMPONG INDRA RESTAURANT MEDAN

Elisabet Silitonga — 2024-07-02

This research aims to determine and explain the influence of workload and compensation on niat berpindahs at the Nasi Tempong Restaurant in Medan. The analytical method used is the evaluation of the structural model (inner model) using the SmartPLS 4 program. The population in this research is all employees at the Nasi Tempong Medan Restaurant, totaling 43 people. The sampling method in this research used saturated sampling or census. Data collection techniques use questionnaires, interviews and documentation studies. From the results of this research, it is known that the coefficient of determination (R square) is 0.720. This means that the niat berpindah variable can be explained by workload and compensation by 72%, while the remaining 28% is explained by other variables not explained in this research. Workload has a positive and significant influence on intention to switch to the Nasi Tempong Indra Restaurant in Medan. It can be seen from the results of data processing that there is a t-statistic value of 3,082 which is greater than the t-table value of 1,96 with a p-value of 0,014 which is smaller from 0,05. Compensation has a negative and significant influence on the intention to switch to the Nasi Tempong Restaurant in Medan. It can be seen from the results of data processing that there is a t-statistic value of 3,014 which is greater than the t-table value of 1,96 with a p-value of 0,032 which is smaller than 0,05

ANALYSIS OF THE DIFFERENCES IN THE GROSS METHOD, NET METHOD, AND GROSS UP METHOD IN CALCULATION OF INCOME TAX ARTICLE 21 AT PT. SWASTISIDDHI AMAGRA

Widya Rahmawati Simanjuntak — 2024-07-02

The aim of this research is to analyze and compare the differences in using the gross method, net method and gross up method in calculating income tax article 21 at PT. Swastisiddhi Amagra. The population of the research is the salaries of 75 employees at PT. Swastisiddhi Amagra and the samples in the research are census samples. This research uses qualitative descriptive research by processing secondary data. The results of this research indicate that the income calculation for article 21 at PT. Swastisiddhi Amagra is in accordance with applicable laws and regulations. However, the method used in calculating income tax article 21 at PT Swastisiddhi Amagra is the gross method. Where this method covers income tax article 21, namely the employee

PENERAPAN MANAJEMEN SUMBER DAYA MANUSIA PADA KANWIL DJKN SULAWESI SELATAN, TENGGARA DAN BARAT TAHUN 2023

Yayu Rezky Amalia — 2024-07-02

This study aims to evaluate the use of human resource management in Kantor Wilayah DJKN Sulawesi Selatan, Tenggara, dan Barat. In November 2023, the Regional Office had 56 human resources, categorized by gender, class, education, and age. The main objectives of this scientific work are to explain the basic principles of human resource management, describe the composition of human resources in the Regional Office, and explain the application of human resource management there. This research uses data collection methods through library research. The author analyzes data from various sources such as literature, modules, and information from the research site as well as other sources such as the internet that are relevant to the research topic. The results show that Kantor Wilayah DJKN Sulawesi Selatan, Tenggara, dan Barat has implemented human resource management optimally, but needs more effective policies in human resource management. The final goal of this research is to contribute to the relevant literature and to the place where this research was conducted.

THE INFLUENCE OF RECRUITMENT, EMPLOYEE COMMITMENT AND ETHICS ON EMPLOYEE PERFORMANCE AT PT SINAR SOSRO TANJUNG MORAWA

Maria Tio Dorisma Nainggolan — 2024-07-02

This study aims to analyze the effect of recruitment, employee commitment, and ethics on employee performance at PT Sinar Sosro Tanjung Morawa. Recruitment variables were tested with 5 indicators, employee commitment with 7 indicators, ethics with 8 indicators, and employee performance with 6 indicators. The research population was all employees of PT Sinar Sosro Tanjung Morawa, with a sample of 104 respondents obtained through the slovin formula technique, then sampling using proportional sampling method. The method used is non-parametric statistics and multiple linear regression using SPSS version 29. The results of the analysis show that partially, recruitment, employee commitment, and ethics have a positive and significant effect on employee performance. Simultaneously, the four variables also have a significant effect, with employee commitment as the most dominant variable. The findings confirm the positive contribution of these variables to improving employee performance, with a strong relationship. This research provides practical implications for companies to improve recruitment strategies, build employee commitment, and strengthen ethics in an effort to improve employee performance in a sustainable manner

THE EFFECT OF DISCIPLINE AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT THE WEST PASAMAN INSPECTORATE

Dewi Susanti — 2024-07-03

This research aims to assess the impact of Discipline and Work Environment on employee performance at the West Pasaman Regency Inspectorate. The research population involved all West Pasaman Regency Inspectorate employees, totaling 78 people. Because the population is relatively small (under 100 people), this study uses a saturated sampling technique, where the entire population is taken as a sample, so the total sample is 78 people. Data was collected through questionnaires and interviews. The data analysis method applied is multiple linear regression. The research results show that discipline has a positive and significant impact on employee performance, with a regression coefficient value of 0.586 and a significance value of 0.00 (less than 0.05). Meanwhile, the work environment also has a significant effect on employee performance, with a regression coefficient of 0.254 and a significance value of 0.001 (less than 0.05). When the two variables, discipline and work environment, are combined, they together have a positive and significant impact on employee performance, with a regression coefficient value of 57.492 and a significance value of 0.000 (less than 0.05). The R² value shows that as much as 60.5% of the variation in employee performance can be explained by discipline and work environment, while the remaining 39.5% is influenced by other factors not included in this research

IMPLEMENTATION OF ACTIVITY BASED MANAGEMENT (ABM) TO INCREASE PRODUCTION COST EFFICIENCY AT THE AGUAN KABANJAHE TOUGH FIELD

Gita Kristiani Waruwu — 2024-07-03

This research aims to determine the application of Activity Based Management in increasing production cost efficiency at the Kilang Tahu Aguan Kabanjahe. The population in this research is the Production Cost Report which was established in 1998 until now. The sample used in this research is the 2022 Production Cost Report. The data analysis technique used is descriptive analysis, the data collection technique in this research is interview and documentation techniques obtained from the Kilang Tahu Aguan Kabanjahe. Based on the results of this research, it shows that there are still non-value added activities for the company which include moving tofu to the warehouse and inspecting damaged tofu. These non-value added activities will of course cause non-value added costs, by implementing activity based Company management can save costs of up to 4.8%. Therefore, companies need to apply activity based management methods to eliminate non-value added activities so that production cost efficiency can be achieved

ANALYSIS OF RELEVANT COSTS IN MAKING DECISIONS TO ACCEPT OR REJECT SPECIAL ORDERS AT PUNCAK BERASTAGI RESTO

Anggereiny Putry Ginting — 2024-07-03

The purpose of this research is to find out and analyze which costs are relevant in connection with special orders that can be accepted or rejected. The population in this study is data collected including raw material costs, direct labor costs, factory overhead costs, and the number of units ordered at production capacity. The sample in this research is data collected at the Puncak Berastaagi restaurant in 2022. The sampling technique for this research is Non-Probability Sampling. The data analysis technique used in this research is quantitative descriptive. Puncak Berastagi Resto has not been able to identify which costs are relevant in relation to decision making and which costs are irrelevant. Based on the results of the analysis, the relevant costs related to decision making include: Raw material costs incurred amounting to Rp 19.958.000, direct labor costs incurred amounting to Rp.4.650.000, and factory overhead costs incurred amounting to Rp.12.710.000. These costs are for 4.650 ordered boxes. The special order price requested for 4.650 ordered boxes is IDR 35,000/box. This price is acceptable because it exceeds the relevant cost price

THE INFLUENCE OF REGIONAL ORIGINAL INCOME GENERAL ALLOCATION FUNDS AND SPECIAL ALLOCATION FUNDS ON CAPITAL EXPENDITURES IN THE DISTRICT SIMALUNGUN

Tasya Angelina .P. Situmorang — 2024-07-03

The objective of this study was to examine the effect of Regional Original Revenue (PAD), The aim of this research is to examine the influence of Regional Original Income (PAD), General Allocation Funds (DAU), and Special Allocation Funds (DAK) on Capital Expenditures in Simalungun Regency. This research was conducted in Simalungun Regency with the data source being secondary data using the census method, namely in the form of quarterly reports on the realization of the Simalungun Regency regional income and expenditure budget (APBD), data for 2013-2023 obtained by researchers from the Regional Financial and Revenue Management Agency. The t test results show that PAD (0.025<0.05) has a positive and significant effect on capital expenditure, DAU (0.014<0.05) which partially has a positive and significant effect on capital expenditure, and DAK (0.002<0.05) which partially partial positive and significant effect on capital expenditure. The results of the f test show that PAD, DAU and DAK (0.000<0.05) simultaneously have a positive and significant effect on capital expenditure. Suggestions for the Simalungun Regency government are to pay more attention to regional finances as a step to optimize regional service improvements. And the regional government should further explore the potential that exists in the area to increase original regional income and make maximum use of transfer income from the central government so that it can increase the capital expenditure allocation in the Simalungun Regency APBD

ECONOMIC RESILENCE IN CONJUCTION WITH INCLUSIVE FINANCE AS DRIVER SME GROWTH

Heny Hendrayati — 2024-07-11

TANTANGAN UMKM DI ERA PEMASARAN DIGITAL DAN GLOBALISASI

Elizabeth Haloho — 2024-07-11

Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia didefinisikan sebagai entitas bisnis yang dijalankan oleh individu atau badan usaha dengan skala operasional dan kapasitas finansial tertentu

Keuangan Inklusif dengan Literasi Keuangan yang Tepat Bagi Pelaku UMKM

Pandapotan Sitompul — 2024-07-11

UMKM (Usaha Mikro Kecil dan Menengah) adalah usaha produktif yang dimiliki perorangan maupun badan usaha yang telah memenuhi kriteria sebagai usaha mikro. Seperti diatur dalam peraturan perundang- undangan No. 20 tahun 2008, sesuai pengertian UMKM tersebut maka kriteria UMKM dibedakan secara masing-masing meliputi usaha mikro, usaha kecil, dan usaha menengah

PERAN GENERASI Z DALAM MENDORONG LITERASI DAN INKLUSI KEUANGAN

Helena Sihotang — 2024-07-11

Pada tahun 2045 mendatang, Indonesia genap berusia 100 tahun alias satu abad. Pada tahun tersebut, ditargetkan Indonesia sudah menjadi negara maju, modern, dan sejajar dengan negara-negara adidaya di dunia

PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN SAK EMKM

Yan Christin Br Sembiring — 2024-07-11

UMKM adalah singkatan dari Usaha Mikro, Kecil, dan Menengah. Menurut UU No. 20 tahun 2008, pengertian UMKM adalah usaha kecil yang dimiliki dan dikelola oleh seseorang atau sekelompok orang dengan jumlah kekayaan dan pendapatan tertentu