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Jurnal Manajemen
Published by Sekolah Tinggi Ilmu Ekonomi LMII
ISSN : 23016256     EISSN : 26151928     DOI : -
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Manajemen merupakan jurnal ilmiah yang dikelola oleh STIE-LMII Medan. Jurnal Manajemen menerima artikel ilmiah di bidang Ilmu Manajemen, mencakup Manajemen Pemasaran, Manajemen Sumber Daya Manusia, Manajemen Operasi, Manajemen Keuangan dan Perbankan, serta mencakup Akuntansi dan Kewirausahaan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Pemasaran
Articles 11 Documents
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Search results for , issue "Jurnal Manajemen Volume 8 Nomor 1 (2022)" : 11 Documents clear
PENGARUH KOMITMEN ORGANISASI, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL (Studi Pada Dinas Perindustrian, Perdagangan, Koperasi, dan UKM Kabupaten Dairi) May Sartika Tarigan; Arthur Simanjuntak; Duma Rahel Situmorang
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This study aims to examine and analyze the effect of Organizational Commitment, Government Internal Control System (SPIP), and Human Resource Competence on the Application of Accrual-Based Government Accounting Standards at the Department of Industry, Trade, Cooperatives, and SMEs of Dairi Regency, in accordance with Government Regulation (PP) Number 71 of 2010 concerning Accrual-Based Government Accounting Standards which must be implemented comprehensively starting in 2015. This study uses a sampling method that is saturated sample, and data processing using multiple linear regression, F test and t test. This study uses primary data from questionnaires distributed to respondents. The results of this study indicate that partially organizational commitment and the government's internal control system (SPIP) have a positive and significant effect on the Application of Accrual-Based Government Accounting Standards at the Department of Industry, Trade, Cooperatives, and SMEs of Dairi Regency, while the competence of human resources has no effect on application of accrual-based accounting  standards at the Department of Industry, Trade, Cooperatives, and SMEs of Dairi Regency. Simultaneously Organizational Commitment, Government Internal Control System (SPIP), and Human Resource Competence have a positive and significant impact on the Implementation of Accrual-Based Government Accounting Standards at the Department of Industry, Trade, Cooperatives, and SMEs of Dairi Regency. 
ANALISIS FAKTOR YANG MEMPENGARUHI AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Kasus Desa Tanjung Gusta, Desa Sunggal Kanan dan Desa Sei Mencirim) Leni Natalia Siagian; Arthur Simanjuntak; Duma Rachel Situmorang
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This study aims to analyze factors that affect village fund management accountability in Tanjung Gusta Village, Sunggal Kanan Village and Sei Mencirim Village.  The type of research conducted is causal associative research with a quantitative approach.  The sample draw technique uses saturated sampling techniques where all members of the population are used as samples.  In this study, there were 52 people, each of whom was the Tanjung Gusta Village Government of 16 people, the Sunggal Kanan Village Government 13 people and the Sei Mencirim Village Government 23 people from the three villages studied.  The research data was collected by survey. In order to analyze the data, the researchers used SPSS 25 software to find out the multiple linear data of research. The results of this study show that the competence of the apparatus, organizational commitment, and village transparency show a significant positive influence on the accountability of village fund management in Tanjung Gusta Village, Sunggal Kanan and Sei Mencirim.  The utilization of information technology on the other hand, does not affect the accountability of Village Fund Management. Other results showed that all variables were independent as well as had a significant effect on the accountability of village fund management in Tanjung Gusta, Sungal Kanan and Sei Mencirim villages. 
ANALISIS PENGARUH PENGGAJIAN, FASILITAS KERJA DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN PD. PEMBANGUNAN KOTA BINJAI Ahmad Prayudi
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

Penelitian ini mengkaji apakah penggajian, fasilitas kerja dan gaya kepemimpinan secara parsial dan simultan berpengaruh terhadap kinerja karyawan pada PD. Pembangunan Kota Binjai. Dari ketiga faktor tersebut yaitu pengajian, fasilitas kerja dan gaya kepemimpinan, faktor manakah yang paling dominan pengaruhnya terhadap kinerja karyawan pada PD. Pembangunan Kota Binjai. Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial dan simultan variabel gaji, fasilitas kerja, dan gaya kepemimpinan terhadap kinerja karyawan pada PD. Pembangunan Kota Binjai, serta untuk mengetahui dari ketiga variabel tersebut yaitu pengajian, fasilitas kerja, dan gaya kepemimpinan merupakan variabel yang mempunyai pengaruh dominan terhadap kinerja karyawan di PD. Pembangunan Kota Binjai. Populasi dalam penelitian ini adalah seluruh karyawan PD. Pembangunan Kota Binjai yang berjumlah 79 orang termasuk karyawan kerja harian. Sampel penelitian adalah 66 responden. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis data menggunakan aplikasi SPSS versi 19.0 yang terdiri dari uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linier berganda, uji t, dan uji F. Hasil analisis regresi berganda menunjukkan bahwa variabel gaji, fasilitas kerja dan gaya kepemimpinan berpengaruh secara parsial dan simultan terhadap kinerja karyawan perusahaan pada PD. Pembangunan Kota Binjai, sedangkan variabel yang berpengaruh dominan adalah pengajian.
PENGARUH KOMPETENSI APARATUR, PARTISIPASI MASYARAKAT, PEMANFAATAN TEKNOLOGI INFORMASI, KOMITMEN ORGANISASI PEMERINTAH DESA, TRANSPARANSI DAN SISTEM PENGENDALIAN INTERN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Empiris Di Desa Motung, Pardumuan Motung dan Parsaoran Sibisa) Ratih S. Panjaitan; Arthur Simanjuntak; Yosephine N. Sembiring; Septony Benyamin Siahaan
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This study aims to determine the effect of apparatus competence, community participation, use of information technology, organizational commitment of village government, transparency and internal control systems on the accountability of Village Fund management in Motung, Pardomuan Motung and Parsaora n Sibisa Villages. This type of research is causal associative research with a qualitative approach. This research was conducted in Motung Village, Pardomuan Motung, Parsaoran Sibisa located in Ajibata District, Toba Regency, North Sumatra Province. The population and samples in this study were 31 people who were 10 officials each in Motung Village, 11 people in Pardomuan Motung Village, 10 Parsaoran Sibisa People. This study uses primary data obtained using a questionnaire.  While the data analysis method used in this study is the method of multiple linear regression analysis carried out with the help of SPSS 25 software. The results in this study found that the utilization of information technology, transparency and internal control systems had a positive significant influence on village fund management accountability. While the competence of the apparatus, community participation and commitment of village government organizations, do not have a significant influence on the accountability of village fund management. 
PENGARUH STRUKTUR ASET, PROFITABILITAS, GROWTH OPPORTUNITY, KEBIJAKAN DIVIDEN, DAN FIRM SIZE TERHADAP STRUKTUR MODAL (Studi Kasus Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2020) Margaretha Marini Sinaga; Arthur Simanjuntak; Mitha Christina Ginting; Melanthon Rumapea
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This research aims to determine the influence of asset structure, profitability, growth opportunity, dividend policy, firm size on capital structures in LQ45 companies listed on the Indonesia Stock Exchange in 2015-2020. This study uses secondary data that can be accessed through the Indonesia Stock Exchange website (www.idx.co.id). The population of the study consisted of 45 companies and the sampling method was carried out by purposive sampling method. The results of this study show that asset structure has a significant negative effect on capital structure, profitability has a significant positive effect on capital structure, growth opportunity has no significant negative effect (no effect) on capital structure, dividend policy has no negative effect (no effect) on capital structure, firm size has no negative effect (no effect) on capital structure. asset structure, profitability, growth opportunity, dividend policy, and firm size have a significant effect on the capital structure of LQ45 companies listed on the Stock Exchange (Period 2015-2020).
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI MODERATOR (Studi Empiris Pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2015 - 2019) Junenti Silalahi; Saur Melianna; Winarto Winarto; Gracesiela Yosephine Simanjuntak
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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This study aims to determine the independent variables (independent) namely the Board of Commissioners, the Audit Committee, and the Board of Directors on the value of the company with the size of the company as a moderating variable. This research was conducted on non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. Sample selection was done by purposive sampling method from 609 and obtained 9 samples that met the requirements. The data analysis method used in this study is descriptive statistical analysis method, classical assumption test (normality test, multicollinearity test, autocorrelation test, heteroscedasticity test), moderating regression analysis, and hypothesis testing (hypothesis testing). partially (F test), hypothesis testing simultaneously (t test), and coefficient of determination test (R2). The results of this study indicate that: 1) The Board of Commissioners and Board of Directors have no effect but significant on firm value, the Audit Committee has an effect and significant to Company Value. 2) Company size as a moderating variable is able to moderate the relationship between the Board of Directors and Company Value. 
PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN PEMERINTAH, SISTEM AKUNTANSI KEUANGAN DAERAH, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KOMPETENSI APARATUR TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Dinas Kesehatan Kabupaten Karo) Purnama Sari Br Sinulingga; Arthur Simanjuntak; Mitha Christina Ginting
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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This study aims to examine the effect of applying the government's internal control system, regional financial accounting system, utilization of information technology, and apparatus competence simultaneously on the quality of local government financial reports at the Karo District Health Office. In this research method, the type of research used is causal associative research with a quantitative approach. The population in this study were all employees at the Karo District Health Office whose sampling technique used the saturated sampling technique. The data analysis method used is multiple linear regression with the help of SPSS 25. The analysis process carried out is data quality test, classical assumption test, and hypothesis testing. Based on the results of the study, it was found that the implementation of the government's internal control system had a significant positive effect on the quality of local government financial reports at the Karo District Health Office, the regional financial accounting system had a significant positive effect on the quality of local government financial reports at the Karo District Health Office. The use of information technology has a significant positive effect on the quality of local government financial reports at the Karo District Health Office. Apparatus competence has a positive and insignificant effect or in other words does not significantly affect on the quality of local government financial reports at the Karo District Health Office. 
PENGARUH CITRA MEREK, HARGA DAN PROMOSI TERHADAP VOLUME PENJUALAN PT. LESTARI ALAM Rintan Saragih
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Marketing strategy is one way for companies to survive, earn profits, strengthen the company's position and develop the company in the face of competition. The marketing strategy that the company can do in facing the competition is through the activities of determining the selling price, promotion and brand image of the company. The test results that have been obtained from the results of multiple linear regression analysis show that brand image has a dominant relationship to increasing sales volume. Partial hypothesis testing (t-test) for brand image variables and price in accordance with the test requirements obtained that there is a positive and significant effect on sales volume, while the promotion variable) has no and no significant effect on sales volume. Simultaneous hypothesis testing (F-test) variable brand image, price), and promotion) simultaneously (simultaneously) have a positive and significant effect on sales volume. The coefficient of determination using the Adjusted R-Square value shows that the contribution of the independent variables, including brand image, price, and promotion in influencing customer loyalty is 73.9%.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PENYUSUNAN ANGGARAN PENDAPATAN BELANJA DAERAH (Studi Kasus Pada Badan Pengelolaan Keuangan, Pendapatan, dan Aset Daerah Kabupaten Karo) Emiya Sri Hagana Br Brahmana; Arthur Simanjuntak; Mitha Christina Ginting
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh sumber daya manusia, komitmen organisasi, dan penyempurnaan sistem administrasi terhadap kualitas penyusunan Anggaran Pendapatan Belanja Daerah (Studi Kasus pada BPKAD Kabupaten Karo). Jumlah sampel penelitian ini sebanyak 48 orang. Metode analisis data menggunakan analisis regresi linier berganda. Hasil penelitian diperoleh bahwa sumber daya manusia berpengaruh positif dan signifikan terhadap kualitas penyusunan anggaran pendapatan belanja daerah, dengan diperoleh nilai thitung (2.713) > nilai ttabel (2.015) atau nilai signifikansi t (0.009) lebih kecil < alpha (0.05). Komitmen organisasi berpengaruh positif dan signifikan terhadap kualitas penyusunan anggaran pendapatan belanja daerah, dengan diperoleh nilai thitung (3.429) > nilai ttabel (2.015) atau nilai signifikansi t (0.001) lebih kecil < alpha (0.05). Penyempurnaan sistem administrasi berpengaruh positif dan signifikan terhadap kualitas penyusunan anggaran pendapatan belanja daerah, dengan diperoleh nilai thitung (2.955) > nilai ttabel (2.015) atau nilai signifikansi t (0.005) lebih kecil < alpha (0.05). Sumber daya manusia, komitmen organisasi, dan penyempurnaan sistem administrasi berpengaruh positif dan signifikan terhadap kualitas penyusunan anggaran pendapatan belanja daerah, dengan diperoleh nilai Fhitung (20.477) > nilai Ftabel sebesar 2.820 atau nilai signifikansi F (0.000) < nilai alpha (0.05). 
PENGARUH KOMPETENSI APARATUR, PARTISIPASI MASYARAKAT DAN KOMITMEN ORGANISASI PEMERINTAH DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Empiris di Desa Aji Jahe, Desa Aji Buhara dan Desa Aji Julu) Vivi Valensya Br Karo; Arthur Simanjuntak; Mitha Christina Ginting; Lamria Sagala
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 1 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

This study aims to determine the effect of apparatus competence, community participation, commitment of village government organizations on the accountability of Village Fund management in Aji Jahe, Aji Buhara and Aji Julu Villages. This type of research is causal associative research with a quantitative approach. This research was conducted in Aji Jahe, Aji Buhara and Aji Julu Villages in Karo Regency, Sumut. The population and sample in this study were 41 people. This study uses primary data obtained using a questionnaire. While the data analysis method used in this study is the method of multiple linear regression analysis carried out with the help of SPSS 25 software. The results of this study found that apparatus competence, community participation and commitment of village government organizations have a positive and significant effect on the accountability of village fund management in Aji Jahe, Aji Buhara and Aji Julu Villages. In other results, it can be seen that simultaneously all independent variables have a significant effect on the accountability of village fund management in Aji Jahe, Aji Buhara and Aji Julu Villages.

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