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INDONESIA
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 120 Documents
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PENGARUH ACCOUNT RECEIVABLE TURNOVER, DEBT TO ASSET RATIO, DAN DIVIDEND PAYOUT RATIO TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Naomi Febrianti Siringoringo; Arthur Simanjuntak; Rike Yolanda Panjaitan; Melanthon Rumapea
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 Account Receivable Turnover, Debt to Asset Ratio, and Dividend Pay-out Ratio on Profit Growth in Various Industrial Companies Listed on the Indonesia Stock Exchange in the 2016-2017 period. This study uses secondary data that can be accessed through the Indonesia Stock Exchange website (www.idx.co.id). The population of this study consisted of 13 companies and the sampling method was carried out by purposive sampling method. With this method, a sample of 9 companies was obtained with a 5-year observation method. So the number of observations for this study was 45 observations. To analyze the effect of account receivable turnover, debt to asset ratio, dividend pay-out ratio on profit growth, multiple linear analysis is used with classical assumption test. The results of this study indicate that the account receivable turnover has a positive effect on profit growth, the debt to asset ratio has a negative effect on profit growth, and the dividend pay-out ratio has a positive effect on profit growth. 
PENERAPAN PENGENDALIAN INTERN ATAS BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG DAN BIAYA OVERHEAD DALAM PENINGKATAN EFISIENSI BIAYA PRODUKSI PADA PT. INTI INDOSAWIT SUBUR (Studi Kasus Pabrik Buatan Satu PT. Inti Indosawit Subur - Pangkalan Kerinci) Melisa Elizabeth; Lamria Sagala
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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This study aims to analyze the application of internal control over the cost of raw materials, direct labor costs, and overhead costs in increasing the efficiency of production costs at PT. Subur Indosawit Core. The research method used is descriptive method, this type of research uses qualitative data and quantitative data. Sources of data used by researchers are secondary data and primary data. Data collection techniques are interviews and documentation. For the sustainability of the company, it is very necessary for a control to be able to utilize costs as well as possible in accordance with the expenses. Based on the discussion and research, the results were obtained, namely the application of internal control has been implemented effectively and efficiently. In addition, the resources owned by the company can have a positive impact in terms of production cost efficiency, but in 2021 factory overhead has not been effective and efficient because the realization is greater than the budget. Because there is a difference in variance in 2021 which is caused by several factors such as the use of spare parts, maintenance of machines, and the use of heavy equipment which causes the ineffective and efficient use of overhead costs that exceed the budget set in the factory costs. The realization of overhead costs in 2021 was IDR 12,535,921,608 and the overhead cost budget in 2021 was IDR 11,915,510,648 with a detrimental difference of IDR 620,410,960. This is due to the lack of supervision and checking of factory machines in producing a large number of materials that exceed the budget in 2021. The company has implemented controls for each factory cost but there is still a variance, so for the next year the company must evaluate more than the history of the previous year to be able to control factory costs effectively and efficiently.
PENGARUH PROFITABILITAS, LEVERAGE, LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP RETURN SAHAM PADA PERUSAHAAN INDUSTRI SUBSEKTOR BARANG KONSUMSI PERIODE 2017-2020 Lenny Lenny; Lamria Sagala; Tri Dharma Sipayung
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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The purpose of this study is to examine and analyze the effect of Profitability, Leverage, Liquidity, And Sales Growth to Stock Returns of Consumer Goods Subsector Industrial for the period 2017-2020. The data used in this study are Secondary data consists of the annual financial statements and annual reports of industrial companies of the consumer goods subsector listed on the Indonesian stock exchange. The population in this study are 62 customer goods companies and which are met the criteria of being a study sample were 27 samples selected through the purposive sampling method. The independent variables in the study were Profitability, Leverage, Liquidity, And Sales Growth and the dependent variable is Stock Return. Methods of data analysis using descriptive statistical methods, classical assumption test, regeresis test, and hypothesis test show that Sales Growth partially have a positive and significant effect on Stock Return while Profitability, Leverage, and Liquidity partially have a positive but not significant effect on Stock Returns, as well as simultaneous profitability, leverage, Liquidity, And Sales Growth have a significant effect on Stock Returns. 
PENGARUH PENGENDALIAN INTERN DAN PENERAPAN ANGGARAN BERBASIS KINERJA TERHADAP AKUNTABILITAS KINERJA (Studi Empiris di RSU Daerah Dr. R.M Djoelham Binjai) Agnes Theresia Manik; Jatongam Nainggolan; Arison Nainggolan
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

The purpose of this study was to analyze the effect of internal control and the implementation of performance-based budgeting on accountability at the Dr. Regional General Hospital. RM Djoelham Binjai. The type of research used is causal research with a quantitative approach. The population in this study were 70 employees at the Regional General Hospital Dr. R.M. Djoelham Binjai with a sample of 60 employees. The research method used the census method, namely the entire population in this study was used as the research sample. The method of data analysis used multiple linear regression l model using SPSS software. This study uses quantitative data consisting of primary data obtained from questionnaires distributed to respondents. The results of this study indicate that simultaneously internal control and the implementation of performance-based budgeting have a significant effect on accountability at the Regional General Hospital Dr. R.M. Djoelham Binjai. Partially, internal control has a positive and significant effect on accountability, and the implementation of performance-based budgeting has a positive and significant impact on the accountability of the Regional General Hospital Dr. R.M. Djoelham Binjai. Meanwhile, internal control and implementation of performance-based budgeting on accountability at the Regional General Hospital Dr. RM Djoelham Binjai shows that the value of the determinant coefficient of R2 in the study is 0.508 or 50.8% which can be concluded that Accountability is influenced by Internal Control and Performance-Based Budgeting by 50.8% while 49.2% is influenced by other variables.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM PENINGKATAN EFISIENSI PADA PELAYANAN RAWAT INAP PADA RUMKIT TK II PUTRI HIJAU MEDAN Ega Elteresia Br Ginting; Lamria Sagala; Ivo M. Silitonga
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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The purpose of this study was to determine the application of accounting information systems in increasing efficiency in inpatient services used by the company, and to determine the impact received by management after implementing accounting information systems in inpatient services, as well as to determine the clear form of service efficiency. This research was conducted at Rumkit TK II Putri Hijau Medan. The research method used in this research is descriptive method, namely by collecting the data obtained then describing and analyzing it so that it can produce information that can be used in solving problems. The type of data used is primary data, namely data that has not been processed by the hospital and secondary data obtained from hospital report data. Based on the results of the research conducted, the authors can be concluded that the application of accounting information systems at Rumkit TK II Putri Hijau Medan is still inefficient, namely the absence of a routine maintenance schedule for accounting information systems and there are still deficiencies in the system for inputting data as a whole.
PENGARUH KOMPETENSI APARATUR, PARTISIPASI MASYARAKAT, PEMANFAATAN TEKNOLOGI INFORMASI, KOMITMEN ORGANISASI, TRANSPARANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi pada Desa Hutatoruan IV, Desa Hutatoruan I, Hutagalung Harean Kecamatan Tarutung, Kabupaten Tapanuli Utara) Deby Tobing; Arthur Simanjuntak; Tri Darma Sipayung; Septony Benyamin Siahaan
JURNAL MANAJEMEN Jurnal Manajemen Volume 8 Nomor 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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The 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 Hutatoruan IV, Hutatoruan I and Siraja Hutagalung Villages. This type of research is causal associative research with a qualitative approach. This research was conducted in Hutatoruan IV, Hutatoruan I, Siraja Hutagalung located in Tapanuli District, Tapanuli Utara Regency, North Sumatra Province. The population and samples in this study were 33 people who were 9 officials each in Hutatoruan IV, 12 people in Hutatoruan I Village, 12 Siraja Hutagalung 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 competence of the apparatus, community participation and the internal control system had a significant positive influence on the accountability of village fund management. While the use of information technology, organizational commitment, and transparency, does not have a significant effect on the accountability of village fund management.
PERANAN BUDAYA ORGANISASI TERHADAP PRODUKTIVITAS PEGAWAI PADA KANTOR CAMAT MEDAN BARU Tiur Rajagukguk; Andrianus Pranata Pinem; Sahat Parulian Remus Silalahi
JURNAL MANAJEMEN Jurnal Manajemen Volume 7 Nomor 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Produktivitas tenaga kerja merupakan suatu kaitan antara output yakni hasil kerja dengan waktu yang dibutuhkan untuk menghasilkan produk oleh seorang tenaga kerja. Salah satu faktor yang mempengaruhi  produktifitas kerja adalah budaya organisasi. Budaya organisasi adalah suatu sistem nilai yang diperoleh dan dikembangkan oleh organisasi dan pola kebiasaan dan falsafah dasar pendirinya, yang terbentuk menjadi aturan yang digunakan sebagai pedoman dalam berpikir dan bertindak dalam mencapai tujuan organisasi. Jenis penelitian ini merupakan penelitian survei dengan pendekatan kuantitatif  asosiatif. Tujuan peneltiian adalah untuk mengetahui pengaruh budaya organisasi terhadap produktifitas kerja pegawai. Populasi penelitian adalah pegawai Kantor Camat Medan Baru sebanyak 65 orang dan penentuan sampel menggunakan metode total sampling sehingga terdapat  65 sampel. Metode pengumpulan data menggunakan kuesioner dan analisis data menggunakan regresi linier sederhana. Hasil penelitian membuktikan bahwa budaya organisasi memberi pengaruh signifikan terhadap  produktifitas kerja pegawai.  Hal ini diindikasikan oleh nilai t-hitung X (10.630) > t-tabel (2.00) dan p-value (0,000). Kepada Kantor Camat Medan Baru Medan disarankan untuk lebih  memperhatikan faktor faktor yang dapat memperkuat budaya kerja sehingga sehingga produktifitas kerja pegawai dapat lebih dimaksimalkan.  
PENGARUH KOMPETENSI APARATUR, PARTISIPASI MASYARAKAT, PEMANFAATAN TEKNOLOGI INFORMASI, KOMITMEN ORGANISASI, TRANSPARANSI DAN SISTEM PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi pada Desa Perkebunan Afdeling 1, Desa Kampung Baru, Desa Janji Kecamatan Bilah Barat Kabupaten Labuhanbatu) Arthur Simanjuntak; Farida Sagala; Selvina Dwi Putri
JURNAL MANAJEMEN Jurnal Manajemen Volume 9 Nomor 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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This research was conducted in Afdeling 1 Plantation Village, Kampung Baru Village, Promise Village, which is located in West Bilah District, Labuhanbatu Regency, North Sumatra. The population and sample in this study were 44 people, each of which was 11 officers from Afdeling 1 Village, 14 people from Kampung Baru Village, and 19 people from Janji Village. This study uses primary data obtained by using a questionnaire. While the data analysis method used in this study is the multiple linear regression analysis method which was carried out with the help of SPSS 25 software. The results in this study found that the competence of the apparatus and internal control had a significant positive effect on the accountability of village fund management. Meanwhile, community participation, the use of information technology and the commitment of village government organizations and transparency did not have a significant influence on the accountability of village fund management.
PENGENDALIAN INTERNAL DAN UPAYA MENGELOLA RISIKO PERUSAHAAN Arison Nainggolan
JURNAL MANAJEMEN Jurnal Manajemen Volume 9 Nomor 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Sebagai upaya untuk mencapai tujuan perusahaan, manajemen perlu menerapkan sistem pengendalian internal untuk mengurangi risiko sebagai akibat ketidakpastian karena perubahan lingkungan internal maupun eksternal. Dengan sistem pengendalian internal yang baik, manajemen dapat menyesuaikan diri dengan perubahan lingkungan kompetitif yang terjadi terus menerus sebagai akibat dari pergeseran prioritas pelanggan, kondisi persaingan antar kompetitor dan perubahan karena pertumbuhan dimasa yang akan datang. Untuk melaksanakan pengendalian internal dalam rangka meminimalkan risiko, auditor internal akan mengaplikasikan pengendalian internal seperti otorisasi, pembatasan akses fisik, supervisi, pemeriksaan kesesuaian, pemisahan tanggung jawab, membuat struktur organisasi yang menggambarkan tanggung jawab, membuat dokumen bernomor urut dan keamanan Informasi dan Teknologi. Dalam rangka mengelola risiko, manajemen harus menerapkan sistem pengendalian internal yang cukup. Auditor internal hadir dan berperan untuk menilai risiko dan merancang sistem pengendalian internal yang dibutuhkan oleh perusahaan. Setelah sistem pengendalian internal dirancang, maka selanjutnya auditor harus meninjau kecukupan dan efektivitas pengendalian yang sedang berjalan dan secara berkala mendiskusikannya dengan manajemen.
PENGARUH LOAN TO DEPOSIT RATIO (LDR), NON PERFOMING LOAN (NPL), TOTAL ASSET TURNOVER (TATO), DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2022 Duma Rahel Situmorang; Arthur Simanjuntak; Fanny Kristina Siregar
JURNAL MANAJEMEN Jurnal Manajemen Volume 9 Nomor 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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This study aims to examine and analyze the effect of loan to deposit ratio (LDR), non-performing loans (NPL), total asset turnover (TATO) and capital adequacy ratio (CAR) on return on assets (ROA) in banking companies listed on the stock exchange. Indonesian Securities Period 2017-2022. This type of research is a causal quantitative research and sampling technique through purposive sampling method and research data obtained 48 banks as a population and as many as 13 banks listed on the Indonesia Stock Exchange (IDX) as a sample. The data used is secondary data. The results with the t test concluded that Loan to Deposit Ratio (LDR) partially has a significant positive effect on Return on Assets (ROA), Non Performing Loans (NPL) has a significant negative effect on Return on Assets (ROA), Total Asset Turnover (TATO) has a positive effect not significant to Return on Assets (ROA), Capital Adequacy Ratio (CAR) has a positive and significant effect on Return on Assets (ROA). The results with the F test simultaneously Loan To Deposit Ratio (LDR), Non Performing Loans (NPL), Total Asset Turnover (TATO), and Capital Adequacy Ratio (CAR) have a positive and significant effect on Return On Assets (ROA).

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