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Analisis Efisiensi Saluran Pemasaran Buah Jeruk Di Desa Lau Riman Kabupaten Tanah Karo Warsani Purnamasari; Dhian Rosalina; Isnaniah Laili KS; Desy Astrid Anindya
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol 7, No 1 (2022): April 2022
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v7i1.2052

Lau Riman Village is a citrus fruit plantation area in Tanah Karo Regency. Oranges are the leading commodity in this village, so the marketing aspect is an important part of selling and earning profits. This study aimed to identify an efficient and profitable distribution channel pattern for citrus fruit farmers in Lau Riman Village, Tanah Karo Regency. This research is quantitative descriptive research. The number of respondents in this study were eighty-eight citrus farmers in Lau Riman Village. Analysis of the data used is the farmer share approach, marketing margin, and market efficiency. The results of this study there are three marketing channels, hereinafter referred to as channels I, II, III. Efficient farmer share only exists in channel I, which only involves retailers as marketing institutions. The highest margin is in marketing channel III where marketing agencies reach out to markets outside North Sumatra, and the efficiency of marketing channels shows that the three channels used by citrus fruit farmers are less efficient

Effect of Sales Volatility and Operating Cash Flow on Earnigs Persistence at PT. Nusantara II Plantation Tanjung Morawa Indi Fadliah; Hasbiana Dalimunthe; Linda Lores; Desy Astrid Anindya
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

This study aims to determine the effect of sales volatility and operating cash flow on earnings persistence at PT. Nusantara II Tanjung Morawa Plantation. The type of research used is the associative method. The sample in this study is a monthly report from 2018 to 2021. The source of data used in this study is secondary data. The data collection technique is documentation with the data analysis technique used in this study is multiple linear regression analysis. The results showed that the sales volatility variable had a positive and significant effect on earnings persistence. operating cash flow variable has a positive and significant effect on earnings persistence. The variables of sales volatility and operating cash flow have a simultaneous effect on earnings persistence at PT. Nusantara II Tanjung Morawa Plantation.

THE EFFECT OF ORGANIZATIONAL COMMITMENT, MOTIVATION AND JOB SATISFACTION ON THE PERFORMANCE OF CERTIFIED LECTURERS Nursaimatussaddiya Nursaimatussaddiya; Cia Cai Cen; Dian Purnama Sari; Muhammad Habibie; Desy Astrid Anindya
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 2 No. 4 (2022): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v2i4.362

The research aims to analyze the effect of organizational commitment on the performance of certified lecturers at the Bina Karya High School of Economics, to analyze the effect of work motivation on performance, to analyze the effect of job satisfaction on performance, to analyze what factors are more dominant in influencing performance. The location or place of research is the Bina Karya College of Economics located on Jalan Diponegoro Tebing Tinggi Sumatra Partially the organizational commitment variable has a positive and significant effect on the performance variable of the lecturer at the Bina Karya College of Economics. Partially, the motivation variable has no significant effect on the performance of the Bina Karya College of Economics lecturers, Partially, the job satisfaction variable has a positive and significant effect on the performance of the Bina Karya College of Economics lecturers' performance. Simultaneously, organizational commitment, motivation, and job satisfaction have a positive and positive effect. significantly to the performance of the lecturers of the Bina Karya College of Economics. The R2 value obtained is 0.681 or 68.1% which shows the variables of Organizational Commitment, Motivation and Job Satisfaction in explaining the variations that occur in the performance of the lecturers of the Bina Karya High School of Economics 68.1 %, while the remaining 31.9% is explained by other variables not included in the model such as compensation, facilities, organizational culture, and others.

AN INFLUENCE OF INTEREST RATE, FINANCIAL LITERACY AND QUALITY SERVICE ON CUSTOMER DECISION TO SAVING AT PT BANK SUMUT BRANCH PEMATANG RAYA SIMALUNGUN Desy Astrid Anindya
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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The purpose of this study was to determine the effect of interest rates, financial literacy and service quality on customer decisions to save at PT Bank Sumut Pematang Raya Simalungun Branch. The types of data used in this study are quantitative data, using primary data sources. The data collection method used a questionnaire. The population in this research is a customer of Bank Sumut, Pematang Raya Simalungun Branch who uses the Martabe savings type in 2020 and 2021 as much as 33,271 people. Quality service has a positive effect on customer decisions to save at the bank North Sumatra Simalungun Branch Pematang Raya. Simultaneously the interest rate, financial literacy, and service quality have a positive effect on customer decisions save at PT Bank Sumut Pematang Raya Simalungun Branch. Quality service has a positive effect on customer decisions to save at the bank North Sumatra Simalungun Branch Pematang Raya. Simultaneously the interest rate, financial literacy, and service quality have a positive effect on customer decisions save at PT Bank Sumut Pematang Raya Simalungun Branch.

Analisis Efisiensi Saluran Pemasaran Buah Jeruk Di Desa Lau Riman Kabupaten Tanah Karo Warsani Purnamasari; Dhian Rosalina; Isnaniah Laili KS; Desy Astrid Anindya
Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Vol. 7 No. 1 (2022): April 2022
Publisher : Fakultas Ekonomi Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/ekonika.v7i1.2052

Lau Riman Village is a citrus fruit plantation area in Tanah Karo Regency. Oranges are the leading commodity in this village, so the marketing aspect is an important part of selling and earning profits. This study aimed to identify an efficient and profitable distribution channel pattern for citrus fruit farmers in Lau Riman Village, Tanah Karo Regency. This research is quantitative descriptive research. The number of respondents in this study were eighty-eight citrus farmers in Lau Riman Village. Analysis of the data used is the farmer share approach, marketing margin, and market efficiency. The results of this study there are three marketing channels, hereinafter referred to as channels I, II, III. Efficient farmer share only exists in channel I, which only involves retailers as marketing institutions. The highest margin is in marketing channel III where marketing agencies reach out to markets outside North Sumatra, and the efficiency of marketing channels shows that the three channels used by citrus fruit farmers are less efficient

Pengaruh Capital Intensity, Sales Growth, Kepemilikan Institusional Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2016 – 2019 Iqbal Iqbal; Desy Astrid Anindya; Aditya Amanda Pane
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

This study aims to determine whether capital intensity, sales growth, and institutional ownership have an effect on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange. This type of research is causal associative. The population in this study were 120 manufacturing companies. This study uses purposive sampling as a sampling technique with certain criteria, and obtained a sample of 29 manufacturing companies. The type of data used is quantitative data with secondary data sources. The data collection method used is the documentation method. The analytical technique used in this study is descriptive analysis, classical assumptions, multiple linear regression, and hypothesis testing with the help of SPSS Version 25 software. The independent variables used in this study are capital intensity, sales growth, and institutional ownership. The dependent variable used in this study is tax avoidance. The results of the study show that partially, the capital intensity variable has a significant negative effect on tax avoidance, the sales growth variable has a positive and significant effect on tax avoidance, and the institutional ownership variable has a positive and significant effect on tax avoidance, and simultaneously shows that all independent variables have a positive effect and significant to the dependent variable.

Pengaruh Manajemen Rantai Pasok Terhadap Daya Saing Dan Kinerja Perusahaan Jasa Konstruksi Perseroan Terbatas Adhi Karya (Persero) Terbuka Medan Dinda Talya Sari; Retnawati Siregar; Desy Astrid Anindya
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 1 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - MEI
Publisher : Universitas Medan Area

The purpose of this study was to determine the effect of supply chain management on the competitiveness and performance of construction service company PT Adhi Karya (Persero) Tbk. This type of research is the associative type, the population in this study is the entire financial report of PT Adhi Karya. The sample in this study is Adhi Karya's 2010-2020 quarterly financial statements. The type of data used in this research is quantitative data. Sources of data used are secondary data sources. The data collected were analyzed by simple linear regression with a test using SPSS 26.0. The results of this study indicate that supply chain management has a positive and significant impact on the competitiveness of the construction service company PT Adhi Karya (Persero) Tbk. This means that if the supply chain value is better for the company, it will increase the competitiveness of Adhi Karya's company, and vice versa, if the company's value or policy in supply chain management is lower, it will reduce the level of competitiveness faced by the company. Supply Chain Management has a positive and significant effect on the performance of the Construction Services company PT Adhi Karya (Persero) Tbk. This means that the better the supply chain management of the company, the better the influence on the company's performance.

Pengaruh Kompetensi, Teknologi Informasi, Persepsi Resiko Dan Tingkat Literasi Keuangan Terhadap Minat Investasi Crypto Currency Noel Multi Kristian Ujung; Riadi Riadi; Jenisa Satya; Desy Astrid Anindya
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5958

The research started from the development of crypo investment so that it has become a cornerstone in this study is to analyze the influence of competence, Information Technology, Risk Perception and level of financial literacy on crypto currency investment interests. To complete this study there are 98 respondents and use simple random sampling. The conclusion of this study is that simultaneously and partially competence, information technology, risk perception and level of financial literacy have a positive and significant effect on crypto currency investment interested. Keywords: Competence, Information Technology, Risk Perception, Financial Literacy Level, Investment Interest.

THE EFFECT OF LEARNING EFFECTIVENESS, LEARNING INDEPENDENCE, LEARNING DISCIPLINE, AND LEARNING MOTIVATION ON UNDERSTANDING BASIC CONCEPTS OF COST ACCOUNTING AT UNIVERSITIES IN MEDAN WITH SELF EFFICACY AS MODERATION Nadya Sanchristallove Lubis; Chris Belinda Zega; Riadi Riadi; Desy Astrid Anindya
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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The purpose of this study was to prove whether there is an effect of the effectiveness of online learning, learning independence, learning discipline, and learning motivation on understanding the basic concepts of cost accounting at universities in Medan with self-efficacy as moderation that can strengthen understanding of the basic concepts of cost accounting. This study uses a type of quantitative research using the SPSS version 25.00 program. The sample of this study were students from 3 different universities in Medan, namely Prima Indonesia University, North Sumatra University, HKBP Nomensen University as many as 40 students who had taken cost accounting courses. Ddata collection method using a questionnaire.

PEMBANGUNAN KORPORASI PERTAMBANGAN MELALUI PENDEKATAN AKUNTANSI LINGKUNGAN (STUDI KASUS PADA PROFITABILITAS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Desy Astrid Anindya; Muhammad Habibie; Hasbiana Dalimunthe
GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Vol. 9 No. 4 (2023): Juni 2023
Publisher : Lembaga Kajian Ilmu Sosial dan Politik (LKISPOL)

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The purpose of this study was to determine the effect of environmental accounting and company size on profitability partially and simultaneously. The population in this study is the mining sub-sector companies as many as 42 companies with a sampling technique based on criteria using purposive sampling. The sample obtained based on the criteria of 15 mining sub-sector companies. This type of research is quantitative with a causal associative approach. The data analysis technique used is quantitative with descriptive statistics using SPSS v.25. The results of the study state that Environmental Accounting partially has a positive and significant effect on profitability and company size partially has a positive and significant effect on profitability.

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