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All Journal Jurnal Mantik East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Applied Sciences (FJAS) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT)
Rujiman
Universitas Sumatera Utara
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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The Influence Of Capital Intensity, Company Size, Growth Opportunity, Tax On Accounting Conservatism With Leverage As Moderating Variable On Food And Beverage Company Listed In Bursa Efek Indonesia Jhon Boris Clinton Saragih; Iskandar Muda; Rujiman
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v6i2.2610

Abstract

The objective of this research is to find out the influence of financial performance of Accounting Conservatism in the companies of Food and Beverages sector listed in BEI (Indonesia Stock Exchange). Independent variables are capital intensity, company size, growth opportunities and tax with conservatism accounting as dependent variable while leverage as moderating variable. The samples are 15 companies in the food and beverages companies listed in BEI in the period of 2010-2019. The datas are financial statement from each research sample published through www.idx.co.id and www.financeyahoo.com which were analyzed by quantitative method with classic assumption, multiple linear regression analysis using random effect model, taken by using purposive sampling technique. The result of analysis show that financial ratio IM partially has positive and significant influence, GO has negative and significant influence while UP and P do not have any significant influence on accounting conservatism. The variable of leverage is only able to moderate UP.
Waterfront Management in the Areas Around Lake Sidihoni to Support Sustainable Economic and Tourism Development Imelda Florence Situmorang; Zulkifli Nasution; Rujiman
Formosa Journal of Applied Sciences Vol. 2 No. 1 (2023): January, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v2i1.2776

Abstract

This qualitative study was undertaken to gather information about the present status of the Lake Sidihoni region by watching government and community members and conducting interviews. The data and information gathered utilizing the triangulation approach were checked and rechecked based on the information received. From the findings of identifying current circumstances, existing information/data is mapped using the SWOT approach to assess the organization's strengths, weaknesses, opportunities, and threats. The overall results of these stages are the concept of structuring Lake Sidihoni for sustainable economic and tourism development with a waterfront approach, namely by increasing the value and function of the waterfront that supports recreational activities by utilizing the physical conditions of Lake Sidihoni, namely: 1) The management is not well organized/managed where available facilities (amenities) where the facilities and infrastructure to support recreational activities; 2) The management is not well organized/managed where available facilities (amenities) where the facilities 2) Limited human resources (HR) and ineffective institutions, as shown by the absence of HR and social institutions in the tourist industry, as well as the private sector's lack of direct investment interest in the tourism sector. 3) Based on the regional spatial planning of Samosir Regency, it has been designated as a protected area, therefore its configuration is restricted. 4) The institutional factor is still a barrier since there is no tourism institution in the area, therefore visitors do not feel secure and protected while visiting the area.
ANALYSIS OF THE DIGITALIZATION OF POPULATION ADMINISTRATION SERVICES ON REGIONAL DEVELOPMENT PLANNING THROUGH THE USE OF POPULATION DATA SYSTEM Adisti Maritadinda Admar; Sirojuzilam; Badaruddin; Rujiman
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 4 (2022): International Conference on Health Science, Green Economics, Educational Review and T
Publisher : Universitas Efarina

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

Abstract

The impact of the ongoing digitization of population administration services on regional development planning through the population utilization system is expected to become a common ground for closing various gaps in efforts to optimize data utilization. This gap is the focus of the study so that improvements can be made in the future. This study examines from various sides, starting from recording and documentation, data publication, data development, data utilization, ease of use of data, quality of data information, to the reliability of data administration. In addition, we also tried to dig deeper into the respondents' knowledge of population information systems, user data needs, and what data can be collaborated between agencies. Utilization of population data that is easy and valid is needed in an effort to accelerate regional development performance in solving various urgent problems at hand and in the long term. Valid planning cannot be presented if the data used in planning is not valid. Planning that responds quickly to changes in social conditions is difficult to realize if there is no ease in terms of data access. The validity of the data in question is not only talking about the suitability of recorded population events with the actual situation, but also how the recorded data is able to describe the actual number. Up to this point, the ease of access to data for users to be used in relation to their field of work is expected to give rise to higher quality planning. The Medan City Population and Civil Registration Service as the implementing agency in charge of population administration affairs has taken a step forward in building a digital-based population data system. Efforts to optimize performance are continuing, and this study is an endeavor that is expected to add energy to population administration administrators in supporting the established vision and mission of Medan City.
Psychological Messages in the Linguistic Landscape of Humbang Hasundutan Regency Tourist Destinations: Tourists' Perspectives Selli; Robert Sibarani; Rujiman; Morida Siagian
East Asian Journal of Multidisciplinary Research Vol. 2 No. 6 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i6.4685

Abstract

This study aims to explore the psychological messages contained in the linguistic landscape of tourist destinations of Humbang Hasundutan Regency, seen from the perspective of tourists. Tourist destinations play an important role in creating unique and enthralling experiences for tourists. This research method involved in-depth interviews with several tourists who had visited Humbang Hasundutan Regency. The collected data were analyzed using a qualitative approach, focusing on identifying emerging themes related to psychological messages in the linguistic landscape. The results showed that the linguistic landscape of Humbang Hasundutan Regency communicated diverse psychological messages. Tourists express that the use of local languages, cultural symbols, and local stories in destination signs, banners, and brochures provides a sense of authenticity and cultural richness that influences their perception of the place. In addition, the use of persuasive and descriptive language in tourist descriptions and interactions with locals also exerts a significant influence on the emotional mood of tourists.
Co-Authors Adisti Maritadinda Admar Badaruddin Imelda Florence Situmorang Iskandar Muda Jhon Boris Clinton Saragih Morida Siagian Robert Sibarani, Robert Selli Sirojuzilam Zulkifli Nasution