Volume 2, Mei Tahun 2024

Seminar Nasional Manajemen dan Akuntansi (SMA) dilaksanakan pada di Medan, pada tanggal 07 Mei 2024 yang merupakan seminar nasional yang ditujukan untuk disiplin ilmu Manajemen dan Akuntansi. Ruang lingkup konferensi adalah penelitian yang fokus mempublikasikan hasil penelitian dosen, peneliti, dan mahasiswa tentang, Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Perpajakan, Akuntansi Sektor Publik, Manajemen Strategi, Manajemen Sumber Daya Manusia, Manajemen Pemasaran, Manajemen Strategi, Manajemen Keuangan, Kewirausahaan, Perekonomian Indonesia.

Published: 2024-06-28

Artikel Prosiding

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

Feronika Bangun, Miska Irani Tarigan, Citra Adella Manihuruk, Putri Damayanti Butar-Butar

1-11
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THE IMPACT OF POSITION PROMOTION, FINANCIAL COMPENSATION, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT PT. BANK TABUNGAN NEGARA (PERSERO) TBK MEDAN BRANCH

Herta Tamba, Sarah Insani, Hotman Simanjuntak, Miska Irani Br Tarigan

12-20
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THE IMPACT OF WORK COMMITMENT, HUMAN RESOURCE DEVELOPMENT, AND WORK CULTURE ON EMPLOYEE PERFORMANCE IN PDAM TIRTA NCHIO DAIRI DISTRICT

Elista Kristina Siregar, A. Mahendra, Emia Nina Karona, Valen Br Ginting

21-28
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THE INFLUENCE OF WORK COMMITMENT, WORK ENVIRONMENT AND WORK DISCIPLINE ON EMPLOYEE PERFORMANCE AT COPDIT CU PARDOMUAN DOLOK SANGGUL

Rima Adelina Manullang, Asnija Togatorop, Elfrida Juniwati Pasaribu, Pandapotan Sitompul

29-38
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CALCULATION OF COST OF PRODUCTION AT UD. OPAK RIZKY

Gaudentius Maba Mulia Tarigan, Indi Bibiana Br Ginting, Ramelinium Purba, Jonner Pangaribuan

39-48
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THE INFLUENCE OF WORK SPIRIT AND WORKLOAD ON EMPLOYEE PERFORMANCE AT PT. PLN (PERSERO) MEDAN SUNGGAL CUSTOMER SERVICE UNIT

Henny Juwita Zai , Libertini Hia, Esli Silalahi

49-58
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THE EFFECT OF ROA, DER, EPS AND SIZE ON STOCK PRICES IN BANKING COMPANIES

Santo Lundu Sitohang , Elsa Maria Simanihuruk, Esli Silalahi

59-70
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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, Natalia Agrina Ginting, Desi Purba , Kornel Munthe

71-81
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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, Aviva Yolanda Sihite, Raumi Julita Br Ginting , Yan Christin Br Sembiring

82-93
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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, Donalson Silalahi, Febiyola Manihuruk, Erika Bagariang

94-105
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ANALYSIS OF PRODUCTION COST DEVIATIONS IN SME TOFU FAMILY MEDAN POLONIA IN 2022

Yusna Hartanta Br Barus, Joana L. Saragih, Fina Saurma Panjaitan, Kristian Heddy Nababan

106-116
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DIGITALIZATION AND TRANSFORMATIONAL LEADERSHIP SUPPORTS ORGANIZATIONAL JOB SATISFACTION PUBLIC SECTOR

Nur Subiantoro

117-128
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MONETARY POLICY AND HERDING BEHAVIOR: EMPIRICAL EVIDENCE IN THE INDONESIAN STOCK MARKET BEFORE AND AFTER COVID-19

Teja Rinanda, Subambang Harsono, Yusri, Chairina, Pangeran

129-141
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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, Yan C Sijabat, Yan Christin Br Sembiring

142-151
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THE IMPACT OF HUMAN, SOCIAL AND FINANCIAL CAPITAL ON THE SUSTAINABILITY OF MSMEs BUSINESSES IN THE DIGITAL ERA

Ronni Togar Mulia Sirait

152-162
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DETERMINANTS OF PURCHASING INSURANCE SERVICES IN THE DIGITAL ERA: A SEQUENTIAL MIXED METHOD APPROACH

Maretta Ginting

163-175
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THE INFLUENCE OF WORKLOAD AND COMPENSATION ON INTENTION TO MOVE IN NASI TEMPONG INDRA RESTAURANT MEDAN

Elisabet Silitonga, Irma Siska Meinita Nainggolan , Patricia Marbun, Pandapotan Sitompul

176-184
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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, Afni Eliana Saragih, Fry Melda Saragih

185-205
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PENERAPAN MANAJEMEN SUMBER DAYA MANUSIA PADA KANWIL DJKN SULAWESI SELATAN, TENGGARA DAN BARAT TAHUN 2023

Yayu Rezky Amalia, Pandapotan Sitompul

206-213
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THE INFLUENCE OF RECRUITMENT, EMPLOYEE COMMITMENT AND ETHICS ON EMPLOYEE PERFORMANCE AT PT SINAR SOSRO TANJUNG MORAWA

Maria Tio Dorisma Nainggolan, Kornel Munthe

214-223
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