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All Journal E-Jurnal Akuntansi Universitas Udayana International Journal of Public Budgeting, Accounting and Finance Referensi : Jurnal Ilmu Manajemen dan Akuntansi Valid Jurnal Ilmiah Ideas: Jurnal Pendidikan, Sosial dan Budaya International Journal of Business, Law, and Education Strategic: Journal of Management Sciences Glow: Jurnal Pengabdian Kepada Masyarakat

Christine Loist

Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Author-ID : 999765

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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THE INFLUENCE OF INTELLECTUAL CAPITAL ON PROFITABILITY AND ITS IMPACT ON STOCK PRICE IN BANKING COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE Loist, Christine
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 1 (2019): Journal of public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.955 KB)

The objective of the research was to find out and to analyze the influence of intellectual capital on stock price with profitability as intervening variable in banking companies listed in IDX (Indonesia Stock Exchange). The research used quantitative method. Secondary data were the companies’ financial statement, obtained from BEI in the period of 2013-2017. The population was 43 companies, and 29 of them were used as the samples, taken by using purposive sampling technique with the period of the research of 5 years so that there were 145 research units all together. The data were analyzed by using multiple linear regression analysis and path analysis with an SPSS statistic program. The result of the research showed that first, Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA) simultaneously had positive and significant influence on stock price. Second, VACA had positive and significant influence on stock price. Third, VAHU and STVA did not have any significant influence on stock price. Fourth, profitability was intervening variable in the influence of VACA and STVA on stock price, and fifth, profitability was not intervening variable in the influence of VAHU on stock price.

Factors Influencing the Interest of Accounting Students’ Career as Public Accountant: Work Environment as Moderators Yerisma Welly; Christine Loist; Andy Wijaya; Sisca Sisca; Martin Yehezkiel Sianipar
E-Jurnal Akuntansi Vol 32 No 2 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i02.p07

This study aims to determine the effect of financial rewards, job intrinsic values, and labor market considerations on the interests of accounting students’ career as public accountant and to determine the role of the work environment as moderators. This research is a type of quantitative research. The research sample is final year accounting major with total of 74 people. The sampling technique used was purposive sampling. The data analysis technique in this study used multiple regression analysis and moderated regression analysis. The results showed that there was a positive and significant influence between financial rewards, job intrinsic values, and labor market considerations on the interests of STIE Sultan Agung accounting students for a career as public accountant either simultaneously or partially. The work environment was not able to moderate the relationship between financial rewards, job intrinsic values and labor market considerations. Keywords: Financial Rewards; Interest; Job Intrinsic Values; Labor Market Considerations; Public Accountant.

Pengaruh Relationship Marketing dan Kepuasan Pelanggan Terhadap Loyalitas Pelanggan Pada Toko BEST Pematangsiantar Robert Tua Siregar; Sofiyan Sofiyan; Yansen Siahaan; Christine Loist; Olympic Olympic
Strategic: Journal of Management Sciences Vol 1 No 3 (2021): Strategic: Journal of Management Sciences
Publisher : Program Pascasarjana (S2-Ilmu Manajemen) Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Objective. The purpose of this study was to determine: To analyze the effect of relationship marketing on customer satisfaction at the Best Pematangsiantar Store. Then the influence of customer satisfaction on customer loyalty at the Best Pematangsiantar Store. Research Methods. The object of research is Pematangsiantar Best Store which is located on Jl. Sutomo No. 63, Kelurahan Dwikora, Kecamatan Siantar Barat, Pematangsiantar, 21118. In this study, all members of the population were used as data sources, namely as the sample of the researcher. Where the research population is the Best Pematangsiantar Store customers with a total of 35 people, who also become the research sample. Results. The results of simple linear regression analysis show that relationship marketing has a positive effect on customer satisfaction and customer satisfaction has a positive effect on customer loyalty. The results of simple linear regression analysis show that relationship marketing has a strong and positive relationship with customer satisfaction, and customer satisfaction has a very strong and positive relationship with customer loyalty.. The results of the hypothesis test state that H0 is rejected, meaning that relationship marketing has a positive and significant effect on customer satisfaction, and customer satisfaction has a positive and significant effect on customer loyalty. Conclusion. Relationship marketing at the Best Pematangsiantar Store in this case has been categorized as good. Even though it has been categorized as good, the leadership should try to improve and also create long-term relationships with customers and also fulfill all the needs according to the wishes of these customers. Customer satisfaction at the Best Pematangsiantar Store in this case has been categorized as good. Even though it has been categorized as good, it is better for the leadership to maintain long-term relationships and give good attention so that customers will feel more satisfied. Customer loyalty at the Best Pematangsiantar Store in this case has been categorized as good. Even though it has been categorized as good, the leadership should try to establish close relationships with customers and pay attention so that customers become loyal.

Pengaruh Komunikasi dan Disiplin Kerja Terhadap Kerja Sama Tim Karyawan Non Medis Pada PT Horas Insani Abadi Pematangsiantar Darwin Lie; Christine Loist; Ady Inrawan; Edy Dharma; Yulianda Ranuwisastri
Strategic: Journal of Management Sciences Vol 2 No 1 (2022): Strategic: Journal of Management Sciences
Publisher : Program Pascasarjana (S2-Ilmu Manajemen) Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Objective. The aims of this study are: 1. To find out the description of communication, work discipline, and teamwork of non-medical employees at PT Horas Insani Abadi Pematangsiantar. 2. To determine the effect of communication and work discipline on the teamwork of non-medical employees at PT Horas Insani Abadi Pematangsiantar simultaneously and partially. Research Methods. The place of research was conducted at Horas Insani Hospital Pematangsiantar which is located on Jl. Medan Km 2.5, Siantar Martoba District, Pematangsiantar City, North Sumatra. In this study, the population used were all non-medical employees of PT Horas Insani Abadi Pematangsiantar, totaling 105 people. Results. The results of this study can be concluded as follows: Communication, work discipline, and teamwork of employees are good. There is a positive influence between communication and work discipline on employee teamwork. There is a strong and positive relationship between communication, work discipline and employee teamwork. Then whether or not the teamwork of employees can be explained by communication and work discipline. The results of the hypothesis test stated that H0 was rejected, meaning that communication and work discipline had a positive and significant effect on employee teamwork at PT Horas Insani Abadi Pematangsiantar either simultaneously or partially. Conclusion. The suggestions from the results of this study are: To make communication effective, the hospital should provide facilities in the form of shelves where patient status is stored. To improve work discipline, the hospital should provide sanctions in the form of a warning to employees who violate the rules set by the hospital so that employees are more disciplined at work. To improve teamwork, employees should have discussions related to work so that good cooperation can be established.

Pengaruh Kualitas Pelayanan Terhadap Loyalitas Pelanggan Dengan Kepuasan Pelanggan Sebagai Variabel Intervening Pada Bengkel Anugrah Perumnas Batu Enam Mella Mulia Lestari; Darwin Lie; Efendi Efendi; Fitria Halim; Juan Anastasia Putri; Christine Loist; Loist Abdi Putra
Strategic: Journal of Management Sciences Vol 1 No 1 (2021): Strategic: Journal of Management Sciences
Publisher : Program Pascasarjana (S2-Ilmu Manajemen) Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Objektif. Penelitian ini dilakukan dengan menggunakan desain penelitian perpustakaan dan penelitian lapangan. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif dan data kuantitatif. Subtansi dari riset ini adalah untuk mengetahui pengaruh kualitas pelayanan terhadap loyalitas pelanggan dengan menggunakan kepuasan sebagai variabel intervening pada Bengkel Anugrah Perumnas Batu Enam Metode Riset. Pengumpulan data dilakukan melalui penggunaan kuesioner, wawancara dan dokumen. Populasi yang digunakan dalam penelitian ini adalah 39 orang. Teknik analisis yang digunakan adalah pengujian hipotesis klasik, analiisis deskripsi kuwalitatif daan deskripsi kuantitatif, regresi linier sederrhana, analisiis koefisien dan koefisien determinasi, serta pengujian hipotesis. Hasil. Kualitas pelayanan yang baik, kepuasan konsumen yang memuaskan dan loyalitas konsumen yang tinggi. 2. Kualitas layanan berdampak positif terhaadap keepuasan pelanggan. Ada pengaaruh poisitif antaraaa kepuwasan pelanggaan dan loyalitas pelanggan. Ada hubungan yang kuat dan positif antara kualitas layanan dan kepuasan pelanggan. Kesimpulan. Ada hubuungan yang kuat dann posiitif antara kepuasan pelanggan dan loyaalitas pelanggan. Dengan asumsi hasil H0 ditolak, artinya kualitas layanan secara simultan atau sebagian sebagai variabel perantara berpengaruh positif dan signifikan terhadap loyalitas pelanggan dan kepuasan pelanggan.

Behavioral Intention Constituent Analysis of QRIS Digital Payment Tools in MSMEs in Pematangsiantar City Novita Butarbutar; Ernest Grace; Loist Abdi Putra; Christine Loist; Acai Sudirman
Ideas: Jurnal Pendidikan, Sosial dan Budaya Vol 8 No 4 (2022): Ideas: Pendidikan, Sosial, dan Budaya (November)
Publisher : Ideas Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32884/ideas.v8i4.1023

The main goal of this study is to examine the variables that affect MSMEs in Pematangsiantar City s behavioral intention to utilize the QRIS digital payment instrument. A causal quantitative research strategy was used in this study. 250 SMEs served as the study s sample population. Partial Least Squares is the technique used for data analysis (PLS). The statistical program Smartpls 3.0 is used by the data analysis test tool. The results of this study conclude performance expectancy and social influence have a positive but not significant effect on behavioral intention. This study also concludes that effort expectancy, hedonic motivation, trust, lifestyle compatibility, and habit positively and significantly affect behavioral intention. The managerial implications of this research mention that habit and trust are the main factors for MSME actors to adopt payment systems with QRIS. This of course can be used as a recommendation for QRIS providers to improve the performance of several QRIS platforms in the form of increasing security features, so that this will foster a sense of comfort and high trust from users to use and recommend QRIS to others.

Analysis of Student Entrepreneurial Interest Stimulators at Universities in Pematangsiantar City Lenny Dermawan Sembiring; Hery Pandapotan Silitonga; Christine Loist; Onita Sari Sinaga; Acai Sudirman
Valid: Jurnal Ilmiah Vol 20 No 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v20i1.237

In Indonesia, the development of small and micro enterprises has increased significantly every year. This informs that the interest in entrepreneurship in Indonesia is very high. In the future, it is expected to become one of the pioneers of stimulus for economic progress in developed countries. The main purpose of this study was to analyze and examine the effect of entrepreneurship knowledge, self-efficacy, and social media utilization on student entrepreneurial interest in universities in Pematangsiantar City. This study's research method includes library and field research design with a quantitative approach. The research subjects taken in this study were SME actors in the culinary sector in Pematangsiantar City. Data collection techniques using observation, interviews, questionnaires, and documentation. The data analysis method used is Partial Least Square (PLS). The study stated positive and significant results between entrepreneurship knowledge, self-efficacy, and social media utilization with entrepreneurial interest. The implications of this study conclude in the digital age when in this case, substantial knowledge from students about entrepreneurship is needed to turn ideas into businesses in order to be able to realize their visions into reality.

Pengaruh E-Service Quality dan Citra Perusahaan Terhadap Kepuasan Konsumen Pengguna Shopee (Studi Kasus Pada Masyarakat Kecamatan Siantar Martoba Kelurahan Naga Pita RT:003 RW:003) Darwin Lie; Sisca Sisca; Nana Triapnita Nainggolan; Christine Loist; Amelia Carlos Sumbayak
Strategic: Journal of Management Sciences Vol 3 No 1 (2023): Strategic: Journal of Management Sciences
Publisher : Program Pascasarjana (S2-Ilmu Manajemen) Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v3i1.92

Objektif. Tujuan penelitian ini adalah untuk mengetahui gambaran e-service quality, citra perusahaan, dan kepuasan konsumen pada Pengguna Shopee (Studi Kasus pada Masyarakat Kecamatan Siantar Martoba). Untuk mengetahui pengaruh e-service quality dan citra perusahaan terhadap kepuasan konsumen pada Pengguna Shopee (Studi Kasus pada Masyarakat Kecamatan Siantar Martoba) baik secara simultan maupun parsial. Metode Riset. Penelitian ini menggunakan desain penelitian kepustakaan dan penelitian lapangan. Teknik analisis data terdiri dari uji normalitas, analisis deskriptif kualitatif, dan analisis deskriptif kuantitatif. Hasil. E-service quality dan citra perusahaan sudah baik serta kepuasan konsumen sudah puas. Terdapat pengaruh positif antara e-service quality dan citra perusahaan terhadap kepuasan konsumen baik secara simultan maupun parsial. Terdapat hubungan yang kuat dan positif antara e-service quality dan citra perusahaan dengan kepuasan konsumen. Kemudian tinggi rendahnya kepuasan konsumen dapat dijelaskan oleh e-service quality dan citra perusahaan. H0 ditolak, artinya terdapat pengaruh yang positif dan signifikan antara e-service quality dan citra perusahaan terhadap kepuasan konsumen baik secara simultan maupun parsial. Kesimpulan. Untuk meningkatkan e-service quality pada Shopee (Studi Kasus pada Masyarakat Kecamatan Siantar Martoba), sebaiknya perusahaan mengarahkan konsumen untuk memilih menu kerusakan produk pada saat ingin membeli produk yang mereka inginkan supaya, setiap konsumen yang menerima produk dengan kondisi yang rusak dapat menerima jaminan terkait produk yang mereka beli dan lebih cepat lagi dalam menanggapi setiap keluhan yang diberikan oleh para konsumen.. Untuk meningkatkan citra perusahaan pada Shopee (Studi Kasus pada Masyarakat Kecamatan Siantar Martoba), sebaiknya perusahaan memberikan keyakinan dengan memberi pelayanan yang baik agar konsumen memiliki pengalaman yang baik dalam berbelanja serta perusahaan memiliki nilai dan citra yang baik dibenak masyarakat luas.

THE INFLUENCE OF SOCIAL CAPITAL AND INNOVATION CAPABILITY ON CREATIVE INDUSTRY BUSINESS PERFORMANCE Fitria Halim; Rr. Chusnu Syarifa Diah Kusuma; Sherly Sherly; Christine Loist; Acai Sudirman
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education (July-December)
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.267

The rapid development of information technology in creative industry businesses forces business people to optimize social capital and innovation capability well. This is what underlies the development of the creative industry so that it can optimize all its resources, especially in the aspects of social capital and innovation capability. This research aims to analyze the influence of social capital and innovation capability on creative industry business performance. Data analysis confirms that social capital and innovation capability significantly affect business performance. The conclusions of this research inform creative industry business players so that they can develop a culture of innovation throughout the organization, encourage employees to share ideas, provide sufficient support and resources, and adopt a flexible and adaptive management approach to be internationally competitive. Through this research, it is hoped that it can provide a fundamental contribution in supporting information regarding strategic steps in optimizing the resources owned by every creative industry business actor, both in terms of social capital and innovation capability in marketing activities.

The Influence of Service Quality and Tax Sanctions on Taxpayer Compliance Loist Abdi Putra; Christine Loist; Novita Butarbutar; Efendi Efendi; Acai Sudirman
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education (July-December)
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.268

Taxpayer compliance has many positive and important impacts on the government and society. Research on service quality and tax sanctions on taxpayer compliance can provide valuable insight into understanding the factors that influence the level of taxpayer compliance. This research aims to analyze the influence of service quality and tax sanctions on taxpayer compliance. Data analysis confirms that service quality and tax sanctions significantly affect taxpayer compliance in paying taxes. The conclusions of this research inform an effective tax education and socialization program that can help taxpayers understand the importance of compliance and the positive impact of tax payments in supporting development. Clear and effective communication between tax authorities and taxpayers can help prevent misunderstandings and uncertainty hindering compliance. Proportionality in the application of sanctions is important so that the sanctions are appropriate to the level of the violation. This creates a sense of fairness and can prevent taxpayers from feeling treated unfairly. Giving tax authorities the power to impose sanctions increases their capacity to enforce tax rules.

Co-Authors Acai Sudirman Ady Inrawan Amelia Carlos Sumbayak Andy Wijaya Boo Wang Butarbutar, Novita Darwin Lie Debi Eka Putri Edy Dharma Efendi, Efendi Ernest Grace Fitria Halim Juan Anastasia Putri Julyanthry Julyanthry Lenny Dermawan Sembiring Loist Abdi Putra Manurung, Sepbeariska Marthin Hutler Ambarita Mella Mulia Lestari Nainggolan, Nana Triapnita Nelly Ervina Olympic Olympic Onita Sari Sinaga Robert Tua Siregar Robert Tua Siregar Rosma Simangunsong Rr. Chusnu Syarifa Diah Kusuma Sherly Sherly Sianipar, Martin Yehezkiel Silitonga, Hery Pandapotan Sisca Sisca Sofiyan Sofiyan Uppaliry Suma Welly, Yerisma Yansen Siahaan Yulianda Ranuwisastri

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