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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 120 Documents
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PENGARUH PELATIHAN DAN PENDIDIKAN TERHADAP KINERJA KARYAWAN PADA PT. DEWA RENCARA PERANGIN-ANGIN (DRP) Ella Feliyana Sitepu; Maria Sarito Doloksaribu
JURNAL MANAJEMEN Jurnal Manajemen Volume 5 Nomor 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

Employee performance in the company affects the progress of the company because employee performance is something that is used to monitor the work productivity of human resources, both those oriented to the production of goods, and services. The purpose of this study is to analyze the effect of training and education on employee performance. Based on the results of the analysis, training and education have a positive and significant effect on the performance of employees at PT. Dewa Rencana Perangin-angin.
PENGARUH PENGEMBANGAN PRODUK TERHADAP LOYALITAS NASABAH PADA BANK RAKYAT INDONESIA (PERSERO), Tbk KANTOR CABANG MEDAN Mangasa Panjaitan
JURNAL MANAJEMEN Jurnal Manajemen Volume 3 Nomor 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh pengembangan produk terhadap loyalitas nasabah pada Bank Rakyat Indonesia (Persero), Tbk Kantor Cabang Medan. Sampel dalam penelitian ini adalah seluruh nasabah tetap produk Bank Rakyat Indonesia (Persero), Tbk Kantor Cabang Medan yaitu sebanyak 98 orang.Berdasarkan uji determinasi, nilai koefisien determinasi sebesar 0,749. Hal ini menunjukkan bahwa kemampuan variabel Varian Produk (X1), Fitur Produk (X2), Manfaat Produk (X3) menjelaskan pengaruhnya terhadap variabel Loyalitas Nasabah (Y) pada Produk Bank Rakyat Indonesia (Persero), Tbk Kantor Cabang Medan sebesar 74,9%. Uji t diperoleh secara parsial Varian Produk, Fitur Produk, Manfaat Produk berpengaruh positif dengan tingkat pengaruh signifikan terhadap Loyalitas Nasabah pada produk Bank Rakyat Indonesia (Persero), Tbk Kantor Cabang Medan. Uji F bahwa variabel bebas X (Varian Produk, Fitur Produk, Manfaat Produk) memiliki pengaruh signifikan terhadap variabel terikat Y (Loyalitas Nasabah).
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PIUTANG TAK TERTAGIH PADA PT. KAWASAN INDUSTRI MEDAN (PERSERO) DENGAN MOTIVASI MEMBAYAR SEBAGAI VARIABEL MODERATING Endang Budiwati Sinaga; John Gilbert Lumbanraja
JURNAL MANAJEMEN Jurnal Manajemen Volume 5 Nomor 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

The objective of this study was to analyze the influence of customer satisfation, collectability, the stability of customer sales, and the pay motivation as the moderating variable on doubtful account receivable of PT. Kawasan Industri Medan (Persero). The study used causal research method. The population in the study is the tenants that located in Kawasan Industri Medan (Medan Industrial Park) and some of them were used as the samples. Primary data were gathered by using questionares. Hypothesis was tested by using multiple linear regression analysis and residual test with an SPSS software program. The result of the study showed that customer satisfation, collectibility, and the stability of customer sales had significant influence on doubtful account receivable simultaneously. Partially, customer satisfation, and the stability of customer sales had positif significant influence on doubtful account receivable. Pay motivation as the moderating variable moderates the correlation of customer satisfaction, collectability, stability of customer sales with doubtful account receivable on PT. Kawasan Industri Medan (Persero).
PENGARUH AUDIT TENURE, AUDIT QUALITY, DAN CORPORATE GOVERNANCE TERHADAP PEMBERIAN OPINI AUDIT GOING-CONCERN (Studi Kasus Pada Perusahaan Perkebunan dan Property Real Estate) Duma Megaria Elisabeth; Rike Yolanda Panjaitan
JURNAL MANAJEMEN Jurnal Manajemen Volume 5 Nomor 2 Edisi Khusus (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

Pemberian Opini Audit Going-Concern sangatlah penting bagi perusahaan dan bagi pihak ketiga. Pemberian Opini Audit Going-Concern dipengaruhi oleh beberapa faktor antara lain: Audit Tenure, Audit Quality, dan Corporate Governance. Maka dari itu penelitian ini bertujuan untuk mengetahui apakah Audit Tenure, Audit Quality, dan Corporate Governance berpengaruh terhadap Pemberian Opini Audit Going-Concern. Populasi dan sampel penelitian ini adalah Perusahaan Perkebunan dan Properti Real Estate yang Terdaftar di BEI tahun 2015-2017. Opini audit going concern adalah penjelasan yang diberikan auditor jika dalam pertimbangannya terdapat keraguan akan kemampuan perusahaan mempertahankan kelangsungan hidupnya di masa mendatang. Pergantian auditor (Audit Tenure) ditandai dengan adanya pergantian terhadap Kantor Akuntan Publik (KAP) yang melaksanakan audit terhadap perusahaan atau perusahaan menggunakan jasa audit dari KAP pengganti yang berbeda dari KAP sebelumnya. Sedangkan kualitas audit diproksikan berdasarkan skala auditor yaitu Big Four atau Non Big Four. Dalam penelitian ini menggunakan analisis regresi linear berganda dengan menggunakan data yang di peroleh dari laporan keuangan tahun 2015 sampai dengan 2017 yang diperoleh dari Bursa Efek Indonesia. Dimana dalam pemilihan sampel menggunakan teknik Purposive sampling dan menghasilkan 195 jumlah pengamatan (65 Perusahaan X 3 tahun) yang layak untuk dianalis lebih lanjut. Berdasarkan hasil analisis menunjukkan bahwa variabel corporate governance berpengaruh signifikan terhadap opini going concern audit, tetapi audit tenure dan kualitas audit tidak berpengaruh signifikan terhadap opini going concern audit.
EVALUASI EFEKTIVITAS PELAKSANAAN PENAGIHAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA KABANJAHE Hotmaida Naibaho; Duma Rahel Situmorang
JURNAL MANAJEMEN Jurnal Manajemen Volume 4 Nomor 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

In increasing state revenues in the tax sector, the Ministry of Finance of the Republic of Indonesia in this case the Directorate General of Taxes continues to strive to carry out tax collection on taxpayers who have not paid their tax debt. This study aims to determine the effectiveness of the implementation of tax collection, knowing the efforts that have been made by the KPP Pratama Kabanjahe, as well as the obstacles faced in order to increase the disbursement of tax arrears. The analysis technique used is a descriptive analysis method, namely the analysis carried out by collecting the actual data, presenting and analyzing the data so that information can give a clear picture of the object under study and then draw a conclusion, besides the descriptive method the author also uses effectiveness ratio, library method and documentation from the KPP Pratama Kabanjahe. Data analysis method that explains the determination of the effectiveness of the implementation of tax collection based on the Circular of the Director General of Taxes concerning Tax Collection Policy, by looking at the development of tax collection from the effectiveness of the target of disbursement of tax arrears and evaluating the performance of active collection of tax bills through evaluation of letters of reprimand, evaluation of forced letters, evaluation of warrant foreclosure, evaluation on auction orders. The results showed that the determination of the achievement level of KPP Pratama Kabanjahe tax arrears for 2014 based on the effectiveness indicators could be concluded to be quite effective, whereas for 2015 and 2016 it was concluded that it was not effective.
PENGARUH KUALITAS PRODUK DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA PT. DUTA AYUMAS PERSADA NAMORAMBE DELI SERDANG Kristi Endah Ndilosa Ginting; Agnes Maria Simarmata; Yenny Silalahi; Putra Gulo
JURNAL MANAJEMEN Jurnal Manajemen Volume 5 Nomor 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

The purpose of the study was to examine and analyze the influence of the product quality and promotion on purchasing decisions at PT. Duta Ayumas Persada Namorambe Deli Serdang. The population in this study were customers who make purchases at at PT. Duta Ayumas Persada Namorambe Deli Serdang, and were taken 265 customers as a sample. Before the regression model obtained was used to test the hypothesis, the model was tested in the classical assumption. The classic assumption test used includes: normality test, multicollinearity test, and heteroscedesticity test. This data analysis model used multiple regression analysis. The results of the study were product quality and promotion partially and simultaneously have a significant effect on purchasing decisions PT. Duta Ayumas Persada Namorambe Deli Serdang.
ANALYSIS OF THE QUALITY OF THE APPLICATION OF SFAS 45 FINANCIAL STATEMENTS IN ST PETER'S CATHOLIC CHURCH PARISH FIELD EAST Montaris Silaen
JURNAL MANAJEMEN Jurnal Manajemen Volume 4 Nomor 1 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

Indonesian Institute of Accountants (IAI) has anticipated the development of type Nonprofit business in Indonesia through the Statement of Financial Accounting Standards (SFAS) 45 2011 regarding the revision of the Reporting and Accountability of Non- Profit Entities. This study was conducted at the Parish of St. Peter Catholic Church East Medan, which is one type of non-profit organizations. The study aims to determine whether the Catholic Church of St. Peter Parish East Medan already applying IAS 45 on the presentation of its financial statements and to determine whether the Catholic Church of St. Peter Parish East Medan quality financial information is qualified in giving an explanation for the users of financial statements.The analytical method used was a descriptive qualitative method. Qualitative method is the method of discussion of issues that are outlining, describe, compare and explain the data. The results of this study the financial manager of the Catholic Church of St. Peter Parish East Medan has applied SFAS 45 in the presentation of its financial statements, has been presenting the financial statements consist of statements Balance Sheet, Profit and Loss statement, cash flow statement In and Out as well as realization of the budget in accordance with the guidelines compiled and identified by the board at the annual plenary meeting. Parish of St. Peter Catholic Church East Medan own activity report quality financial reporting information that qualified in providing an explanation for the users of its financial statements as understandable, relevant, reliability, and can be compared based on SFAS 45 numbers.
PENGARUH PENGEMBANGAN KARIR DAN LINGKUNGAN KERJA FISIK TERHADAP KEPUASAN KERJA KARYAWAN PADA PT. SINAR SOSRO Kromei Lindania Aritonang; Nira Fadilah; Tomy Alexander Aritonang; Okta Viany Saragih
JURNAL MANAJEMEN Jurnal Manajemen Volume 5 Nomor 1 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

Job satisfaction is an emotional state that is pleasant or unpleasant for employees to view their work. Factors that influence job satisfaction are career development and physical work environment. Career development is a staffing activity that helps employees plan for future careers so that the company and employees concerned can develop themselves to the maximum. The work environment is all that is around the worker who influences himself in carrying out the tasks charged. Unmet job satisfaction is due to unclear career development and an unfavorable work environment. PT. Sinar Sosro is engaged in the manufacture of beverages. The research method uses a quantitative approach, the type of research used is quantitative descriptive. Data collection is done by interviews, questionnaires and documentation studies. Data analysis used is a multiple linear regression. The population is all employees of 150 people, where 110 people as samples. The results showed that career development and physical work environment simultaneously and partially had a positive and significant effect on employee job satisfaction.
Pengaruh Lingkungan Kerja Terhadap Produktivitas Kerja Karyawan Maludin Panjaitan
JURNAL MANAJEMEN Jurnal Manajemen Volume 3 Nomor 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

The purpose of the research is to investigate the effect of work environment and job productivity. The research was conducted among 50 employees in Medan, where all the employees became the respondents. The research employed a quantitative method and collected the data by using a questionnaire, which has been filled out by 50 respondents. The findings show that the work environment significantly affects the job satisfaction. Theoretical and practical implications are explained at the end of the paper.
PENGARUH PENGENDALIAN ARUS KAS TERHADAP LIKUIDITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2011-2015 Robinhot Gultom; Yuni Oktavia Purba; Boike MF Siahaan
JURNAL MANAJEMEN Jurnal Manajemen Volume 3 Nomor 2 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi-LMII Medan

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Abstract

Penelitian ini dilakukan untuk menguji dan menganalisis pengaruh variabel Arus Kas Operasi, Arus Kas Investasi dan Arus Kas Pendanaan terhadap Current Ratio dengan melakukan studi kasus pada Bank Central Asia Tbk, Bank Negara Indonesia Tbk, Bank Rakyat Indonesia Tbk, Bank Tabungan Negara Tbk, PT. Bank Mandiri Tbk, PT. Bank Maybank Tbk di Bursa Efek Indonesia (BEI) periode 2011-2015. Teknik analisis yang digunakan adalah regresi linier berganda dan uji hipotesis menggunakan t-statistik untuk menguji koefisien regresi parsial serta F-statistik untuk menguji pengaruh secara bersama-sama dengan tingkat kepercayaan 5%. Hasil penelitian menunjukkan bahwa Variabel Arus Kas Operasi, Arus Kas Investasi dan Arus Kas Pendanaan secara simultan tidak berpengaruh terhadap Current Ratio. Secara parsial, hanya Variabel Arus Kas Operasi yang berpengaruh positif dan signifikan terhadap Current Ratio. Nilai R Square sebesar 0,146 yang menunjukkan bahwa variabel dependen mampu menjelaskan pengaruhnya terhadap variabel independen sebesar 14,6%, sedangkan sisanya sebesar 85,4% dijelaskan oleh variabel-variabel lain yang tidak diteliti dalam penelitian ini.

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