Article Per Year (5 Year)
p-Index From 2019 - 2024
2.504
P-Index
This Author published in this journals
All Journal The Accounting Journal of Binaniaga Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Instructional Development Journal Jurnal Manajemen dan Kewirausahaan Journal of Applied Business and Technology Reflection: Education and Pedagogical Insights PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Luxury: Landscape of Business Administration Interconnection: An Economic Perspective Horizon
Marice Br Hutahuruk
Institut Teknologi Dan Bisnis Master
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
PENGARUH PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN DAN LOYALITAS KONSUMEN DI PT. MURA MAHA AGUNG, PEKANBARU Suyono Suyono; Andi Andi; Yunia Sari; Denny Prima Kurnia; Marice Hutahuruk
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 6 No 1 (2021): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to determine whether Product, and Price on purchase decision and customer loyalty at PT. Mura Maha Agung Pekanbaru employees. The population of this research is not known with certainty. The sampling technique used in this research is roscoe sampling and the sample size is 100 customers. Data collection was done using questionnaire and interview. The analysis method used is multiple linear regression, F test, and t test to test the hypothesis. The result T test showed that Product, and Price were positive and signficant predictors of purchase decision and customer loyalty at PT. Mura Maha Agung employees. Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh produk, dan harga terhadap keputusan pembelian dan loyalitas konsumen pada PT. Mura Maha Agung Pekanbaru. Populasi dari penelitian ini adalah seluruh konsumen PT. Mura Maha Agung Pekanbaru yang jumlahnya tidak dapat dipastikan. Teknik Pengambilan Sampel menggunakan Sampel Roscoe, sehingga sampel yang digunakan dalam penelitian ini sebanyak 100 nasabah. Metode pengumpulan data menggunakan kuisioner dan wawancara. Metode analisis yang digunakan adalah analisis regresi linier berganda, Uji F dan Uji t untuk mengetahui pengaruh secara bersama-sama dan pengaruh parsial antara variabel yang diteliti. Hasil penelitian menunjukkan secara parsial variabel produk, dan harga berpengaruh signifikan positif terhadap keputusan dan loyalitas konsumen.
ANALISIS POTENSI KEBANGKRUTAN DAN PENGARUH KINERJA MENGGUNAKAN MODEL ALTMAN’S Z-SCORE DAN MODEL SPRINGATE PADA BANK UMUM SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA Marice Hutahuruk
Bilancia : Jurnal Ilmiah Akuntansi Vol 1 No 4 (2017): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.745 KB)

Abstract

This study has three purposes: 1) to analyze financial performance CAMEL on Islamic Banks listed in the Indonesia Stock Exchange; 2) Analyze potential bankruptcy by using Model Altman's Z-Score and Model Springate on Islamic Banks listed in the Indonesia Stock Exchange; 3) To analyze the effect of CAMEL against the potential bankruptcy of the Model Altman's Z-Score and Model Springate on Islamic Banks listed in the Indonesia Stock Exchange. The location of this research is done in Indonesia. While the time of the study conducted in 2011 until 2015. The data source of this research is the annual report of financial BNI Syariah, Bank Mega Syariah, Bank Syariah Mandiri, Bank Panin Syariah, Bank Syariah Bukopin, and BCA Syariah. With 35 observations as samples. Data analysis techniques in the form of descriptive analysis, CAMEL financial ratio analysis, an analysis model is Altman's Z-Score and analysis Model Springate. Furthermore, the classical assumption test (test for normality, autocorrelation test, test multicoloniarity, heterokedasitas test), as well as test the hypothesis that the t test (partially), F test (simultaneous test) and test the coefficient of determination). The results of the research with the CAMEL approach, the average Islamic banks showed healthy, but BRI Syariah and Islamic BUKOPIN unhealthy. Measurement of potential bankruptcy with Model Altman's Z-Score, the general conditions of Islamic Banks in a very safe zone position (very healthy), only Bank Mandiri Syariah and Islamic BUKOPIN are in the gray zone (less healthy). Measurement of potential bankruptcy with Model Springate, the average condition of Islamic Banks in a position of danger zones (potential bankruptcy), although BNI Syariah, BRI Syariah, Bank Syariah Mandiri and BCA Syariah in the safe zone (not potentially bankrupt). Partially CAR, NPL, ROA, ROE, ROA and LDR does not affect the Model Altman's Z-Score. Simultaneously CAR, NPL, ROA, ROE, ROA and LDR affect the Model Altman's Z-Score, with a coefficient of determination of 23.9%. While partially CAR, NPL, ROA, ROE, ROA and LDR does not affect the Model Springate. While simultaneously CAR, NPL, ROA, ROE, ROA and LDR effect on model Springate, with a coefficient of determination of 9.6%. Penelitian ini ada tiga tujuan: 1) Menganalisis kinerja keuangan CAMEL pada Bank Umum Syariah yang terdaftar di Bursa Efek Indonesia; 2) Menganalisis potensi kebangkrutan dengan menggunakan Model Altman’s Z-Score dan Model Springate pada Bank Umum Syariah yang terdaftar di Bursa Efek Indonesia; 3) Menganalisis pengaruh CAMEL terhadap potensi kebangkrutan dengan Model Altman’s Z-Score dan Model Springate pada Bank Umum Syariah yang terdaftar di Bursa Efek Indonesia. Lokasi penelitian ini dilakukan di Indonesia. Sedangkan waktu penelitian dilakukan pada tahun 2011 sampai dengan tahun 2015. Sumber data penelitian ini adalah laporan tahunan keuangan BNI Syariah, Bank Mega Syariah, Bank Mandiri Syariah, Bank Panin Syariah, Bank Bukopin Syariah, dan BCA Syariah. Dengan 35 pengamatan sebagai sampel penelitian. Teknik analisis data berupa analisis deskriptif, analisis rasio keuangan CAMEL, analisis Model Altman’s Z-Score dan ananlisis Model Springate. Selanjutnya uji asumsi klasik (uji normalitas, uji autokorelasi, uji multikolonieritas, uji heterokedasitas), serta uji hipotesis yaitu Uji t (secara parsial), uji F (uji secara simultan) dan uji koefisien determinasi). Hasil penelitian dengan pendekatan CAMEL, rata-rata bank umum syariah menunjukan sehat, namun BRI Syariah dan BUKOPIN Syariah tidak sehat. Pengukuran potensi kebangkrutan dengan Model Altman’s Z-Score, secara umum kondisi Bank Umum Syariah dalam posisi zona sangat aman (amat sehat), hanya Bank Mandiri Syariah dan BUKOPIN Syariah berada di zona abu-abu (kurang sehat). Pengukuran potensi kebangkrutan dengan Model Springate, secara rata-rata kondisi Bank Umum Syariah dalam posisi zona bahaya (potensi bangkrut), walaupun BNI Syariah, BRI Syariah, Bank Mandiri Syariah, dan BCA Syariah berada di zona aman (tidak berpotensi bangkrut). Secara parsial CAR, NPL, ROA, ROE, BOPO dan LDR tidak berpengaruh terhadap Model Altman’s Z-Score. Secara simultan CAR, NPL, ROA, ROE, BOPO dan LDR berpengaruh terhadap Model Altman’s Z-Score, dengan koefisien determinasi sebesar 23,9%. Sedangkan secara parsial CAR, NPL, ROA, ROE, BOPO dan LDR tidak berpengaruh terhadap Model Springate. Sedangkan secara simultan CAR, NPL, ROA, ROE, BOPO dan LDR berpengaruh terhadap Model Springate, dengan koefisien determinasi sebesar 9,6%.
INTERNAL CONTROL SYSTEM ANALYSIS ON ACCOUNTS RECEIVABLE IN SP CORPORATION Nicholas Renaldo; Sudarno Sudarno; Marice Br. Hutahuruk
The Accounting Journal of Binaniaga Vol 5, No 2 (2020): December 2020
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v5i2.382

Abstract

This study aims to identify and determine the effectiveness of the internal control of accounts receivable at SP Corporation. The problems are there are outstanding accounts receivable and at the end of 2013-2019, that accounts receivable will be written off. The main model theory used in this research is COSO to detect internal control effectiveness. This research used descriptive analysis and sign test. The conclusion based on the results of the sign test calculation showed that internal control of accounts receivable in SP Corporation is not working effectively. SP Corporation has not implemented the control environment, risk assessment, control activity, and supervision and monitoring effectively.
INTERNAL CONTROL SYSTEM ANALYSIS ON ACCOUNT RECEIVABLES IN E-RN TRADING BUSINESS Nicholas Renaldo; Sudarno Sudarno; Marice Br. Hutahuruk; Suyono Suyono; Suhardjo Suhardjo
The Accounting Journal of Binaniaga Vol 6, No 2 (2021): December 2021
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v6i2.455

Abstract

Large bad debt will disrupt cash flow in the business. This study aims to determine how the implementation of COSO-based internal control in the E-RN Trading Business. This research was conducted in Pekanbaru City, Riau. The data used in this study are primary data and secondary data. Collecting data using observation techniques, interviews, literature studies, and questionnaires. The research method uses descriptive analysis, binomial test, and sign test. The test results show that the control environment, risk assessment, and supervision and monitoring have not been effective in the E-RN Trading Business, but control activities and information and communication have been running effectively in the E-RN Trading Business. Overall testing shows that the implementation of the E-RN Trading Business internal control system is still less effective. Recommendations for E-RN Trading Business implements policies to limit and monitor employee actions so as not to deviate, comply with existing regulations and policies, and improve employee performance, conducts an analysis beforehand and pays attention to receivables, regularly holds meetings after a problem is discovered, and conducts unannounced checks once a week so that fraud does not occur.
Bonus Compensation and Real Earnings Management: Audit Committee Effectiveness as Moderation Variable Suhardjo Suhardjo; Nicholas Renaldo; Andi Andi; Sudarno Sudarno; Marice Br. Hutahuruk; Suharti Suharti; Kristy Veronica
The Accounting Journal of Binaniaga Vol 7, No 1 (2022): June 2022
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v7i1.495

Abstract

This study analyzes the effect of bonus compensation on real earnings management, with the audit committee effectiveness as a moderating variable in manufacturing companies in Indonesia. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The research sample was selected by the purposive sampling method. Hypothesis testing is done by using panel data regression and Moderated Regression Analysis (MRA). The results showed that bonus compensation had a positive effect on real earnings management, while the effectiveness of the audit committee did not weaken the effect of bonus compensation on real earnings management. The findings of this study provide an overview to the company's stakeholders that bonus compensation is one of the factors that motivates company management to practice earnings management, especially earnings management related to the company's real activities. In addition, this study also provides an overview of the effectiveness of the implementation of corporate governance mechanisms in the sample companies, in particular the ineffectiveness of the supervisory function related to earnings management practices carried out by the audit committee.
THE IMPROVEMENT OF GENERATION Z FINANCIAL WELL-BEING IN PEKANBARU Nicholas Renaldo; Sudarno Sudarno; Hutahuruk Br. Marice
Jurnal Manajemen dan Kewirausahaan Vol. 22 No. 2 (2020): SEPTEMBER 2020
Publisher : Management Study Program, Faculty of Business and Economics, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.682 KB) | DOI: 10.9744/jmk.22.2.142-151

Abstract

The current economic condition of generation Z was pretty unexpected. It might trigger problems personally or even their families. This study aimed to reveal the factors influencing the financial well-being and altering perso­nality problems of generation Z. There were more than 800,000 peoples in po­pulation and the number of the sample was 239 peoples using a combination of pur­posive and convenience sampling methods. The data was then analyzed using multiple linear regression. The researchers used primary data by distri­buting questionnaires based on a Likert Scale. All classic assumptions met the criteria and testing produced financial self-efficacy, financial attitude, financial knowledge, financial behavior, and had a significant positive effect on finan­cial well-being. However, locus of control had no significant effect on financial well-being. Generation Z must increase their independence and con­fidence to achieve what they want. It would be good to have financial atitude and in­vestment behavior along with financial knowledge. They must also believe that only theirself can provide personal well-being. Generation Z needed character education, more mature, and independent thinking models to deal with eco­no­mic problems
THE EFFECT OF ENTREPRENEURSHIP CHARACTERISTICS, BUSINESS CAPITAL, AND TECHNOLOGICAL SOPHISTICATION ON MSME PERFORMANCE Nicholas Renaldo; Sudarno Sudarno; Marice Br. Hutahuruk; Achmad Tavip Junaedi; Andi Andi; Suhardjo Suhardjo
Journal of Applied Business and Technology Vol. 2 No. 2 (2021): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.974 KB) | DOI: 10.35145/jabt.v2i2.74

Abstract

This study aims to analyze the influence of entrepreneurial characteristics, business capital, and technological sophistication on the performance of SMEs. The data collection method used in this study was a questionnaire. The number of respondents as a research sample was 291 MSME owners in Pekanbaru City. The analysis technique used is multiple regression analysis. The findings of this study are that entrepreneurial characteristics have a positive effect on MSME performance, venture capital has a positive effect on MSME performance and technological sophistication has no effect on MSME performance. Advice to MSME owners to consider aspects of technological sophistication in developing their business during the Covid-19 pandemic because using technology, especially in terms of marketing, can reduce direct contact so that human resources owned are protected from the risk of the Corona virus.
Leveraging Information Technology for Enhanced Information Quality and Managerial Performance Sudarno; Novita Yulia Putri; Nicholas Renaldo; Marice Br. Hutahuruk; Cecilia
Journal of Applied Business and Technology Vol. 3 No. 1 (2022): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/jabt.v3i1.97

Abstract

This study aims to analyze and understand the contribution of information technology and its impact on information quality and management performance in the digital printing industry. The approach used in this study is causality between variables, while the sampling technique used is a census method, which means that the entire population is a target sample of 52 respondents who are business leaders. To measure the variables in this study, variable indicators consisting of a five-level Likert scale have been used, while the analysis method used to demonstrate the hypothesis is SmartPLS Software. The results of this study find that information technology has a positive contribution to improving information quality and management performance in the digital printing industry. The results show that improving information quality and management performance can be achieved by using new information technology and computer-based telecommunications. It was also found that the quality of information has a positive and significant effect on improving managerial performance. This implies that to improve the management performance of the digital printing industry, information quality support is required so that the decisions taken are effective and relevant to achieving management performance and maintaining business continuity.
Development of Tax Teaching Materials: Withholding Tax Tandy Sevendy; Nicholas Renaldo; Nyoto; Sudarno; Suhardjo; Harry Patuan Panjaitan; Marice Br Hutahuruk
Reflection: Education and Pedagogical Insights Vol. 1 No. 1 (2023): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In order to ensure tax compliance and encourage transparency and efficiency in state revenue collection, the Indonesian government continues to make efforts to increase understanding and awareness regarding tax regulations among stakeholders. This research provides significant benefits for all participants and can be a first step in building a community of accountants who are more competent and skilled in dealing with the dynamics of taxation in this ever-evolving era. This research method is a literature study, analysis of learning needs, development of teaching materials, and evaluation of the effectiveness of the developed teaching materials. The conclusion of this study is the importance of a deep understanding of the rules and procedures related to Withholding Tax. In this context, accountants play a central role in assisting companies or their clients in fulfilling their tax obligations and avoiding administrative or criminal sanctions. It is hoped that accountants will have a better understanding of legal provisions, tax rates, withholding and reporting procedures, as well as recent changes in tax regulations regarding withholding tax.
SOCIAL ACCOUNTING AND SOCIAL PERFORMANCE MEASUREMENT IN CORPORATE SOCIAL RESPONSIBILITY Nicholas Renaldo; Achmad Tavip Junaedi; Sudarno Sudarno; Marice Br. Hutahuruk; Luciana Fransisca; Cecilia Cecilia
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2742

Abstract

Social accounting is necessary for the company as a form of corporate social responsibility towards the environment. In social accounting, it is important to identify social/environmental costs to show the true costs of business inputs and processes and ensure profitability. The social/environmental performance must be measured and evaluated to see if the results achieved are in accordance with what was planned. Social/environmental performance measurement should pay attention to quantitative and qualitative elements, as well as in-process and end-of-process measures so that the measurement system can be optimized.
Co-Authors Achmad Tavip Junaedi Amries Rusli Tanjung Andi Andi Cecilia Denny Prima Kurnia Harry Patuan Panjaitan Herma Safitri Ike Sriadmitum Kristy Veronica Luciana Fransisca Muhammad Pringgo Prayetno Nicholas Renaldo Novita Yulia Putri Nyoto Pujiono Eddy Sudarno Suhardjo Suharti Suyono Syamsul Arifin Tandy Sevendy Yunia Sari