https://jurnal.stiesultanagung.ac.id/index.php/Pemakalah/issue/feedPEMAKALAH: Jurnal Penelitian Manajemen Akuntansi Berkala Ilmiah2025-04-09T01:55:50+00:00Dr. Drs. Marto Silalahi, M.Simartosilalahi@stiesultanagung.ac.idOpen Journal Systems<p><strong>PEMAKALAH: Jurnal Penelitian Manajemen Akuntansi Berkala Ilmiah</strong> terbit 2 (dua) kali dalam setahun (<strong>Mei dan November</strong>) yang berisi publikasi hasil-hasil penelitian tugas akhir mahasiswa, karya ilmiah mahasiswa, serta penelitian mahasiswa dan dosen di bidang Manajemen dan Akuntansi. PEMAKALAH: Jurnal Penelitian Manajemen Akuntansi Berkala Ilmiah diterbitkan oleh Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi Sultan Agung. Ruang lingkup karya yang diterbitkan mencakup Bidang Ekonomi, Manajemen, Akuntansi, Kewirausahaan dan Bisnis.</p>https://jurnal.stiesultanagung.ac.id/index.php/Pemakalah/article/view/300PENGARUH SERVICE EXCELLENCE DAN HARGA TERHADAP KEPUASAN KONSUMEN PADA BENGKEL ZUL KELUARGA JAYA PEMATANG SIANTAR2025-03-18T01:56:41+00:00Fatma Meilinafatmameilina88@gmail.comDarwin Lieliedarwin989@gmail.comDarwin Lieliedarwin989@gmail.comEfendi Efendiefendi.stie.ps@gmail.comNovita Butarbutarnovita.butar92@gmail.com<p>The purposes of this study are: 1. To find out the description of service excellence and price and customer satisfaction at Zul Family Workshop, Pematang Siantar. 2. To find out service excellence and price on customer satisfaction at Zul Family Workshop Pematang Siantar both simultaneously and partially. The research method used is qualitative analysis and quantitative analysis. The study uses a library research design and field research. The population in this study were 35 consumers who came to repair cars during September. The types of data used in this research are qualitative and quantitative data. Sources of data used are primary data and secondary data. Data was collected by means of questionnaires, interviews and documentation. Test the research instrument used to tesr the validity and reliability test. The data analysis technique used is normality test, qualitative descriptive analiysis and quantitative descriptivevanalysis. The results of this study can be concluded as follows: 1. Service excellence, price and customer satisfaction are good. 2. There is a positive influence between service excellence and price on consumer satisfaction. 3. There is a strong relationship between service excellence and price on consumer satisfaction. Then the level of consumer satisfaction can be explained by service excellence and price. 4. Hypothesis test results: H0 is rejected, meaning that there is a positive and significant influence of service excellence and price on customer satisfaction both simultaneously and partially.</p>2024-12-17T00:00:00+00:00Copyright (c) https://jurnal.stiesultanagung.ac.id/index.php/Pemakalah/article/view/301PENGARUH CITRA MEREK DAN HARGA TERHADAP MINAT BELI PADA PRODUK SCARLETT WHITENING (Studi Kasus Pada Warga RT 003 Desa Karang Bangun, Kabupaten Simalungun)2025-03-18T02:07:55+00:00Anggi Dian Arifaanggidianarifa@gmail.comErbin Chandraerbinchandra.ps@gmail.comLora E. Nainggolanloraekana@gmail.comDebi Eka Putridebiekaputri03@gmail.com<p><em>The purpose of this research are: 1. To determine brand image, price and purchase intention in Scarlett Whitening products. 2. To determine brand image, price and buying interest in Scarlett Whitening products both simultaneously and partially. This research use library research and field research design. The sample in this study is residents who used Scarlett Whitening products in RT 003 totalling 42 people. The types of data used in this study are qualitative data and quantitative data. Source of data use primary data and secondary data. Data collection techniques are carried out by questionnaires, interviews and documentation. The research instrument test is validity test and reliability test. The data analysis technique used were normality test, qualitative descriptive analysis and quantitative descriptive analysis. The results of this study can be concluded as follows: 1. Brand image, and price are good and purchase intention is high. 2. The result of the regression analysis show that there is positive influence between brand image and price on purchase intention either simultaneously and partially. 3. The result of the correlation coefficient analysis show that there is a moderately high correlation between brand image and price with purchase intention. 4. The result of the hypothesis test state that H<sub>0</sub> is rejected, meaning that there is a positive and significant influence between of brand image and price on purchase intention either simultaneously or partially.</em></p>2024-12-17T00:00:00+00:00Copyright (c) https://jurnal.stiesultanagung.ac.id/index.php/Pemakalah/article/view/302PENGARUH VARIASI PRODUK DAN CUSTOMER EXPERIENCE TERHADAP KEPUTUSAN PEMBELIAN PRODUK WARDAH (STUDI KASUS PADA MAHASISWI PRODI MANAJEMEN KELAS PAGI SEMESTER V T.A. 2022/2023 STIE SULTAN AGUNG)2025-03-18T02:15:11+00:00Fera Siskaferasiska2706@gmail.comSherly Sherlysherlysemm@gmail.comSisca Siscasisca.stie.ps@gmail.comLora E. Nainggolanloraekana@gmail.com<p>The purposes of this study are: 1. To determine the description of product variation, customer experience, and purchase decisions for Wardah products. 2. To determine the effect of product variation and customer experience on purchase decisions for Wardah products both simultaneously and partially. This study use library research and field research design. The sample in this study is consumers of Wardah products in Morning Class Management Study Program students Semester V STIE Sultan Agung, totaling 35 people. The types of data used in this research are qualitative data and quantitative data. Source of data used are primary data and secondary data. Data collection techniques were carried out using questionnaires, interviews and documentation. The test of this research instrument use validity test and reliability test. The data analysis techniques used are normality test, qualitative descriptive analysis, and quantitative descriptive analysis. The results of this study can be summarized as follows: 1. Product variation, customer experience, and purchase decisions are good. 2. Product variation and customer experience have positive effect on purchase decisions 3. Product variation and customer experience have very high and positive correlation with purchase decisions. The level of purchase decisions can be explained by product variation and customer experience. 4. The results of the hypothesis test stated that H<sub>0</sub> is rejected, meaning that there is positive and significant effect between product variation and customer experience on purchase decisions both simultaneously and partially.</p>2024-12-17T00:00:00+00:00Copyright (c) https://jurnal.stiesultanagung.ac.id/index.php/Pemakalah/article/view/303PENGARUH BRAND AWARENESS TERHADAP KEPUTUSAN PEMBELIAN CARNATION KRIMER KENTAL MANIS MELALUI HARGA SEBAGAI VARIABEL MODERATING (Studi Kasus Pada Ibu Rumah Tangga Dusun 1 Rambung Merah Kecamatan Siantar Kabupaten Simalungun)2025-03-18T02:22:57+00:00Fina Agustin Widianingsihvinaagustinvn@gmail.comSherly Sherlysherlysemm@gmail.comAndy Wijayasonicsizers389@gmail.comLora E. Nainggolanloraekana@gmail.com<p>The objectives of this study are: 1. To describe brand awareness, price, and purchasing decisions of Carnation Condensed Creamer 2. To determine the effect of brand awareness on purchasing decisions of Carnation Condensed Creamer. 3. To determine the effect of brand awareness on purchasing decisions of Carnation Sweetened Condensed Cream moderated by price. This study uses a library research design and field research. The sample in this study were consumers of Carnation Condensed Creamer products. the population in this study were housewives of Dusun 1 Rambung Merah, Siantar District, Simalungun Regency, totaling 112 people and the sample in the study is housewives who had bought the product, totaled 78 people. The types of data used in this study are qualitative data and quantitative data. Source of data using primary data and secondary data. Data collection techniques were carried out using questionnaires, interviews and documentation. Test the research instrument used is the validity test and reliability test. Data analysis techniques used were normality test, qualitative descriptive analysis, and quantitative descriptive analysis. The results of this study can be summarized as follows: 1. Brand awareness, price and purchasing decisions are good. 2. Brand awareness has a positive effect on purchase decisions with price as a moderating variable. 3. Brand awareness have a high corralation on purchase decisions with price as a moderating variable. High and low purchase decisions can be explained by brand awareness and price. 4. The results of the hypothesis test state that H<sub>0</sub> is rejected, meaning that there is a positive and significant influence between brand awareness on purchase decisions with price as a moderating variable.</p>2024-12-17T00:00:00+00:00Copyright (c) https://jurnal.stiesultanagung.ac.id/index.php/Pemakalah/article/view/304PENGARUH KUALITAS PELAYANAN DAN KEPERCAYAAN TERHADAP KEPUASAN MASYARAKAT PADA KANTOR URUSAN AGAMA KECAMATAN GUNUNG MALELA KABUPATEN SIMALUNGUN2025-03-18T02:30:06+00:00Nadia Silfanynadiasilfany13@gmail.comEfendi Efendiefendi.stie.ps@gmail.comSherly Sherlysherlysemm@gmail.comJulyanthry Julyanthryyoe.lianthry@gmail.com<p>The purpose of this research are: 1. To determine description of the service quality, trust and public satifaction at the Kantor Urusan Agama Kecamatan Gunung Malela Kabupaten Simalungun. 2. To determine description the effect of service quality and trust in public satisfaction at the Kantor Urusan Agama Kecamatan Gunung Malela Kabupaten Simalungun, both of simultaneously or partially. The research did by using librarianship design and field research. Population and sample of this research amounted 35 peoples. As for the type of data used are qualitative and quantitative data. Sources of data did by using questionnaire, interview and documentation. The research instrument test used were validity and reliability test. The data analysis technique used is the normality test, qualitative and quantitative descriptive analysis. The results of this research showed us: 1. The service quality and trust is good, and public are satisfied. 2. The regression result have a positive effect between service quality and trust on public satisfaction, etther simultaneously or partially. 3. The result of the correlation coefficient analysis there is a moderately high correlation between service quality and trust with public satisfaction. The obtained meaning that the level of public satisfaction can be explained by the service quality and trust. 4. The results of the hypothesis test state that H<sub>0</sub> is rejected, meaning that service quality and trust have a positive and significant effect on public satisfaction, both simultaneously or partially.</p>2024-12-17T00:00:00+00:00Copyright (c) https://jurnal.stiesultanagung.ac.id/index.php/Pemakalah/article/view/305PENGARUH KARAKTERISTIK INDIVIDU DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI PADA KANTOR CAMAT GUNUNG MALIGAS KABUPATEN SIMALUNGUN2025-03-18T02:37:54+00:00Nur Atikanuratikaa0628@gmail.comEfendi Efendiefendi.stie.ps@gmail.comMarisi Butarbutarmarisibutarbutar84@gmail.comVivi Candravivichandra018@gmail.com<p><em>The purposes of this study are: 1. To determine the description of individual characteristics and organizational culture, and employee performance at the Gunung Maligas Sub-district Office, Simalungun Regency. 2. To determine the influence individual characteristics and organizational culture, and employee performance at the Gunung Maligas Sub-district Office, Simalungun Regency both simultaneously and partially. This study uses library research and field research design. The population of this research is all civil servants totaling 31 employees. The type of data used is qualitative data and quantitative data. Sources of data used are primary data and secondary data. Data collection is done by questionnaires, interviews and documentation. The research instrument test used is validity test and reliability test. The analytical technique used is normality test, qualitative descriptive analysis and quantitative descriptive analysis. The results of this study can be concluded as follows: 1. individual characteristics are good and organizational culture is strong, and employee performance is good. There is positive influence between individual characteristics, organizational culture, and employee performance both simultaneously and partially. 3. There is moderately high and positive between individual characteristics, organizational culture, and employee performance both simultaneously and partially. The level of employee performance can be explained by individual characteristics, organizational culture both simultaneously and partially. 4. H0 is rejected, meaning that individual characteristics and organizational culture have a positive and significant effect on employee performance at the Gunung Maligas Sub-district Office, Simalungun Regency both simultaneously and partially.</em></p>2024-12-17T00:00:00+00:00Copyright (c) https://jurnal.stiesultanagung.ac.id/index.php/Pemakalah/article/view/306PENGARUH KEPERCAYAAN DAN KUALITAS INFORMASI TERHADAP KEPUTUSAN PEMBELIAN PADA E-COMMERCE TIKTOK SHOP2025-03-18T02:47:21+00:00Rina Novryana Samosirrinanovryanasamosir@gmail.comEfendi Efendiefendi.stie.ps@gmail.comMarisi Butarbutarmarisibutarbutar84@gmail.comLora E. Nainggolanloraekana@gmail.com<p><em>The purpose of this study are: 1. To determine the description of trust, information quality, and buying decision at E-Commerce </em>TikTok <em>Shop. 2. To determine the effect of trust and information quality on buying decision at E-Commerce </em>TikTok <em>Shop elther simultaneously or partially. </em></p> <p><em>This research was using library and field research design. The sample was Students of Semester III Bachelor Degree Morning Class of Management Major at STIE Sultan Agung Pematang Siantar who use the TikTok as e-commerce to online shop, totaling 40 people. The types of data are qualitative a and quantitative data. The data sources are primary and secondary data. Data collection with questionnaires, interviews, and documentation. The instrument test used are validity and reliability test. The data analysis techniques are normality test, qualitative and quantitative descriptive analysis.</em></p> <p><em>The results of this study are: 1. Trust, information quality, and buying decision are good. 2. Regression analysis results show that there is positive effect between trust and information quality on buying decision both simultaneously and partially. 3. The result of the correlation analysis show that there is moderately high correlation between trust and information quality with buying decision. The level of customer satisfaction can be explained by trust and information quality. 4. The results of the hypothesis test state that H<sub>0</sub> is rejected, meaning that trust and information quality have positive and significant effect on buying decision at E-Commerce </em>TikTok <em>Shop both simultaneously and partially.</em></p>2024-12-17T00:00:00+00:00Copyright (c) https://jurnal.stiesultanagung.ac.id/index.php/Pemakalah/article/view/307PENGARUH DISIPLIN KERJA DAN ETOS KERJA TERHADAP KINERJA KARYAWAN PADA PT BRIDGESTONE SUMATERA RUBBER ESTATE2025-03-18T03:51:32+00:00Ajeng Sismala Dewiajengsismaladewi11@gmail.comErbin Chandraerbinchandra.ps@gmail.comFitria Halimfitriahalim2839@gmail.comErnest Graceernestgr87@gmail.com<p><em>The research objectives are: 1. To describe work discipline and work ethic, as well as employee performance at PT Bridgestone Sumatra Rubber Estate. 2. To determine the effect of work discipline and work ethic on employee performance at PT Bridgestone Sumatra Rubber Estate simultaneously and partially. The research design used by the population used is the permanent employees of the Quality Control Department (QCD) who work at PT Bridgestone Sumatra Rubber Estate Dolok Merangir, namely 76 employees and all of them are used as samples. The types of data used are qualitative data and quantitative data. The data sources used are primary and secondary. Data collection was carried out using questionnaires, interviews, and documentation. The instrument test used is the validity test and reliability test. The analysis technique used is the normality test, qualitative descriptive analysis and quantitative descriptive analysis. The results of this study can be concluded as follows: 1. Work discipline, work ethic and employee performance are good. 2. The results of the regression analysis show that there is a positive influence between work discipline and work ethic on employee performance both simultaneously and partially. 3. The results of the correlation coefficient analysis show that there is a high correlation between work discipline and work ethic on employee performance. High or low employee performance can be explained by work discipline and work ethic. 4. The results of the hypothesis test stated that H0 was rejected, meaning that work discipline and work ethic had a positive and significant effect on employee performance both simultaneously and partially.</em></p>2024-12-17T00:00:00+00:00Copyright (c) https://jurnal.stiesultanagung.ac.id/index.php/Pemakalah/article/view/308PENGARUH SEMANGAT KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR CAMAT GUNUNG MALIGAS KABUPATEN SIMALUNGUN2025-03-18T03:58:28+00:00Nurhabibah Nurhabibahnur554426@gmail.comEfendi Efendiefendi.stie.ps@gmail.comMarisi Butarbutarmarisibutarbutar84@gmail.comVivi Chandravivichandra018@gmail.com<p><em>The purposes of this study are: 1 To determine the description of work enthusiasm, work environment, and employee performance at Kantor Camat Gunung Maligas Kabupaten Simalungun. 2. To determine the influence of work enthusiasm, work environment, and employee performance at Kantor Camat Gunung Maligas Kabupaten Simalungun both simultaneously and partially. Data collection is done by questionnaires, interviews and documentation. The research instrument test used is validity test and reliability test. The analytical technique used is normality test, qualitative descriptive analysis and quantitative descriptive analysis. The results of this study can be concluded as follows: 1. Work enthusiasm, work environment, and employee performance are good. There is positive influence between Work enthusiasm, work environment, and employee performance both simultaneously and partially. 3. There is moderately high and positive between Work enthusiasm, work environment, and employee performance both simultaneously and partially. The level of employee performance can be explained by morale and work environment both simultaneously and partially. 4. H0 is rejected, meaning that work enthusiasm and work environment have a positive and significant effect on employee performance at Kantor Camat Gunung Maligas Kabupaten Simalungun both simultaneously and partially.</em></p>2024-12-17T00:00:00+00:00Copyright (c) https://jurnal.stiesultanagung.ac.id/index.php/Pemakalah/article/view/310ANALISIS REALISASI ANGGARAN BELANJA DALAM MENGUKUR EFISIENSI DAN EFEKTIVITAS PENYERAPAN ANGGARAN BELANJA PADA KANTOR PANGULU NAGORI LARAS DUA KECAMATAN SIANTAR KABUPATEN SIMALUNGUN PERIODE 2019 – 2022.2025-03-18T04:18:01+00:00Alya Hayatihayatialya73@gmail.comLiper Siregarlipersiregar.stie@gmail.comHery P Silitongaherypsilitonga@gmail.com<p><em>The objectives of this study are: 1. To determine the Efficiency of Village Fund Budget Realization implemented in Nagori Laras II, Siantar District, Simalungun Regency. 2. To find out the Effectiveness of the Realization of the Village Fund Budget implemented in Nagori Laras II, Siantar District, Simalungun Regency. This research was conducted using qualitative descriptive analysis and comparative analysis. The results of the study can be concluded that the efficiency of the budget and expenditure revenue as a whole are less effective, this is because the expenditure budget is used larger than the revenue budget. The overall effectiveness of the revenue and expenditure budget is less effective. This is because the spending plan has not been realized and there are several developments that have not been carried out due to immature planning and the unsuccess of the budget plan in achieving the set goals.</em></p>2024-12-17T00:00:00+00:00Copyright (c) https://jurnal.stiesultanagung.ac.id/index.php/Pemakalah/article/view/311ANALISIS BREAK EVEN POINT SEBAGAI DASAR PERENCANAAN LABA PADA CV TDR PAMATANG SIMALUNGUN2025-03-18T04:26:29+00:00Andani Kilesandanikiles4@gmail.comMusa F. Silaenmusa.silaen2019@gmail.comRuth Tridianty Sianiparruthsianipar92@gmail.com<p><em>The</em><em> purpose of this study is to find out 1. overview of total sales, fixed costs and variable costs on CV TDR Pamatang Simalungun, 2. Calculation of break even point, margin of safety and minimum sales on CV TDR Pamatang Simalungun. Analytical techniques used in this study are qualitative descriptive analysis and inductive analysis. The results of this study can be concluded as follows: 1. Sales at CV TDR Pamatang Simalungun for the period 2018-2023 have fluctuated and tend to increase. Variable costs for the period 2018-2023 fluctuate tend to increase. Fixed costs for the period 2018-2023 fluctuated and tended to decrease. 2. The value of the company's contribution margin during the 2024-2025 period decreased. 3. The value of the company's break even point during the 2018-2023 period decreased. 4. The value of the company's margin of safety during the period 2024-2025 decreased by 5. The application of profit planning with the break even point method can show the minimum sales results that must be achieved in order to generate optimal profits</em></p>2024-12-17T00:00:00+00:00Copyright (c) https://jurnal.stiesultanagung.ac.id/index.php/Pemakalah/article/view/312ANALISIS FINANCIAL DISTRESS DALAM MENGUKUR KEBANGKRUTAN DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE, SPRINGATE SCORE DAN ZAVGREN PADA PT GARUDA INDONESIA TBK2025-03-18T04:38:14+00:00Christine Lawrencechristinelawrence002@gmail.comElly Susantisusantielly82@gmail.comRuth Tridianty Sianiparruthsianipar92@gmail.com<p>This research aims to: 1) To determine the description of financial distress at PT Garuda Indonesia Tbk using the Altman Z-Score, Springate Score, and Zavgren methods, 2) To determine the factors that cause financial distress as measured by the Altman Z-Score, Springate Score, and Zavgren methods, 3) To find out the right method in measuring the level of financial distress at PT Garuda Indonesia Tbk. The research was conducted with qualitative and quantitative data. The following are the results of the study: 1. The average Altman Z-Score value during the 2018-2022 period identifies the company as being in a dangerous zone, 2. The average Springate Score value in 2018-2022 identifies the company as being in a state of bankruptcy, 3. The average Zavgren value in 2018-2022 identifies the company as experiencing bankruptcy. 4. Factors that cause financial distress using the Z-Score, Springate Score, and Zavgren methods are not being able to have positive net working capital, the company is more funded using debt while the equity value owned by the company is negative, the company has not been able to generate positive EBIT, decreased sales, and slow inventory turnover. 5. The appropriate method in measuring the level of bankruptcy at PT Garuda Indonesia Tbk is Zavgren.</p>2024-12-17T00:00:00+00:00Copyright (c) https://jurnal.stiesultanagung.ac.id/index.php/Pemakalah/article/view/313PENGARUH BRAND IMAGE DAN PROMOSI TERHADAP MINAT BELI PRODUK MINYAK GORENG BIMOLI (Studi Kasus Ibu Rumah Tangga Di Kelurahan Suka Dame RT 002 RW 006 Kecamatan Siantar Utara)2025-03-18T04:46:43+00:00Putri Indah Permata Sari Hutaurukputrihutauruk282@gmail.comSherly Sherlysherlysemm@gmail.comErbin Chandraerbinchandra.ps@gmail.comSudung Simatupangselitaefraim@gmail.com<p>The aims of this research are: 1. To determine the description of brand image and promotion of buying interest in Bimoli cooking oil products. To determine the effect of brand image and promotion on buying interest in Bimoli cooking oil products, both simultaneously and partially. This study used a library and field research design. The sample in this study was housewives in the Suka Dame sub-district, RT 002 RW 006, Siantar Utara District, as many as 35 people. The types of data used in this research are qualitative data and quantitative data. Source of data using primary data and secondary data. Data collection techniques were carried out using questionnaires, interviews and documentation. The test of this research instrument is the validity test and reliability test. The data analysis technique used is the normality test, qualitative descriptive analysis and quantitative descriptive analysis. The results of this study can be concluded as follows: 1. Brand image, promotion and buying interest are good. 2. The results of the regression analysis show that there is a positive influence between brand image and promotion on purchase intention either simultaneously or partially. 3. The results of the correlation coefficient analysis show that there is a strong relationship between brand image and promotion with buying interest. High and low buying interest can be explained by brand image and promotion. 4. The results of the hypothesis test stated that H0 was rejected, meaning that there was a positive and significant influence between brand image and promotion on purchase intention either simultaneously or partially.</p>2024-12-17T00:00:00+00:00Copyright (c) https://jurnal.stiesultanagung.ac.id/index.php/Pemakalah/article/view/314ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN DU PONT SYSTEM PADA PT ASIAPLAST INDUSTRIES, TBK YANG TERDAFTAR DIBURSA EFEK INDONESIA2025-03-18T04:52:31+00:00Lenta Siregarsiregarlenta66@gmail.comSepbeariska Manurungmanroeika26@gmail.comKhairul Azwarkhairulazwar206@gmail.com<p><em>The purpose of the study is: to determine the financial performance using the Du Pont System method at PT Asiaplast Industries, Tbk listed on the Indonesia Stock Exchange. The study was conducted using qualitative and quantitative data. Data collection was carried out with documentation. The study can be concluded as follows: 1. NPM experienced fluctuations tending to increase because sales increased, 2. TATO experienced fluctuations tending to increase due to the large number of down payments for purchasing assets, 3. ROA experienced fluctuations tending to increase because sales, total assets and net profit increased, 4. EM experienced fluctuations tending to increase because the company's total assets increased, 5. ROE at PT Asiaplast Industries, Tbk listed on the Indonesia Stock Exchange for the 2015-2022 period experienced fluctuations tending to increase because the profit margin and asset turnover were greater than the equity multiplication, 6. The financial performance of PT Asiaplast Industries, Tbk listed on the Indonesia Stock Exchange for the 2015-2022 period the company experienced fluctuations tending to increase, which illustrates that financial performance assessed by ROE as the final result of the du pont system is good.</em></p>2024-12-17T00:00:00+00:00Copyright (c) https://jurnal.stiesultanagung.ac.id/index.php/Pemakalah/article/view/315Analisis Pengendalian Persediaan Semen Padang Dengan Menggunakan Metode Economic Order Quantity (EOQ) Pada UD Pariama2025-03-18T05:00:39+00:00Meliana Putrimelianaputtri07@gmail.comNelly Ervinanellyervina89@gmail.comKhairul Azwarkhairulazwar206@gmail.comChristine Loistchristineloist.stie@gmail.com<p><em>The purpose of this study was to determine: 1. An overview of the 50 Kg Padang cement inventory control at UD Pariama, 2. Analysis of 50 kg Padang cement inventory control using the Economic Order Quantity (EOQ) method at UD Pariama. This research was conducted using qualitative descriptive analysis techniques and inductive analysis. the results of the analysis in this study, it can be concluded that calculations based on the Economic Order Quantity (EOQ) method can minimize inventory costs compared to calculations based on conventional methods from UD Pariama. The method used is less than optimal due to the frequency of costs that are less than optimal so that it has not been able to streamline the cost of 50 Kg Padang Cement inventory.</em></p>2024-12-17T00:00:00+00:00Copyright (c) https://jurnal.stiesultanagung.ac.id/index.php/Pemakalah/article/view/317PENGARUH PENJUALAN DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA PERUSAHAAN SUB SEKTOR KABEL YANG TERDAFTAR DI BURSA EFEK INDONESIA2025-03-18T05:08:58+00:00Namira Oktavianamira.irc@gmail.comRuth Tridianty Sianiparruthsianipar92@gmail.comHery P Silitongaherypsilitonga@gmail.com<p><em>The implementation of this research has two main objectives, namely, (1) analyzing the description of sales, operating costs, and net income of cable subsector companies listed on the Indonesia Stock Exchange and (2) reviewing the extent to which net income obtained by cable subsector companies listed on the Indonesia Stock Exchange as a result of being influenced by operational costs and sales. The research design implements a literature study with data analysis using qualitative and quantitative descriptive methods. The method applied by researchers to obtain research data is the documentation method and the data analysis involves the classical assumption test, multiple linear regression, correlation coefficient, determination coefficient, and hypothesis testing. Then to facilitate data analysis, researchers apply the help of SPSS version 22 software. Based on the results of data processing and analysis, several conclusions were obtained, namely, (1) there is a tendency to increase sales, operating costs, and net income towards the average; (2) according to the results of multiple and simple linear regression tests, it is found that net income has a positive correlation with operating costs and net income; (3) according to the results of the correlation coefficient test, a substantial relationship was found between net income and operating costs and sales; (4) according to the results of the coefficient of determination test, it is found that net income is explained to a greater extent by the variables of operating costs and sales; (5) from the results of the F test, it is obtained that net income is significantly influenced by operating costs and sales in a positive direction; and (6) from the results of the t-test, it is found that net income is influenced by sales significantly positively and similarly, operating costs also significantly affect net income in a positive direction.</em></p>2024-12-17T00:00:00+00:00Copyright (c) https://jurnal.stiesultanagung.ac.id/index.php/Pemakalah/article/view/318ANALISIS LIKUIDITAS DAN PROFITABILITAS UNTUK MENINGKATKAN NILAI PERUSAHAAN PADA PT DHARMA SATYA NUSANTARA Tbk. YANG TERDAFTAR DI BURSA EFEK INDONESIA2025-03-18T05:15:23+00:00Muhammad Safii Panemuhammadsyafii027@gmail.comSupitriyani Supitriyanivitriql@gmail.comJuan Anastasia Putrijuananastasiaputri93@gmail.com<p>Muhammad Safii Pane, Analysis and Profitability in Improve Firm Value at PT Dharma Satya Nusantara Tbk Listed on the Indonesia Stock Exchange. Under the Guidance of Dr. Darwin Lie, S.E., M.M. as an Advisor, Ady Inrawan, S.E., M.M. as the First Co-Advisor and Lenny Dermawan Sembiring, S.E., M.Ak. as the Second Co-Advisor.rmine the description of liquidity, profitability and firm value at PT Dharma Satya Nusantara Tbk Listed on the Indonesia Stock Exchange. 2. To find out the factors are able to cause firm value at PT Dharma Satya Nusantara Tbk Listed on the Indonesia Stock Exchange. The research was conducted using qualitative descriptive and inductive data. The data source used secondary data. Data collected documentation method. Based on the analysis of research, it can be concluded that liquidity and firm value tends to increase while profitability tend to decrease. Factors that cause the firm value increase are cash and receivables increased, equity increased and stock prices increased. Result of the analysis suggest that PT Dharma Satya Nusantara Tbk Listed on the Indonesia Stock Exchange must be able to improve the smooth collection of receivables and optimize all cash and cash equivalents owned by the company effectively, increase sales with working capital efficiency and control operating costs.</p>2024-12-17T00:00:00+00:00Copyright (c) https://jurnal.stiesultanagung.ac.id/index.php/Pemakalah/article/view/319ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI METODE JOB ORDER COSTING SEBAGAI DASAR PERHITUNGAN HARGA JUAL PER SATUAN MEJA PADA PT RIZKY SUMBER JAYA2025-03-18T05:22:16+00:00Raudhah Sundariraudhahsundari928@gmail.comYansen Siahaanyansensiahaan38@gmail.comChristine D Nainggolanchristinenainggolan86@gmail.com<p>The objectives of this research are: 1. To determine the description of the cost of production using the job order costing method and the selling price per unit table at PT Rizky Sumber Jaya. 2. To find out and analyze the calculation of the cost of production using the job order costing method and the selling price per table unit at PT Rizky Sumber Jaya. This research was conducted using qualitative data and quantitative data. The results of this research can be concluded as follows: 1. The calculation of the cost of production using the job order costing method is higher than the calculation of the cost of production according to the company, this is because in the job order costing method all costs including depreciation, maintenance and machine maintenance costs are also charged to Meanwhile, according to the company's calculations, these costs are not charged. 2. The calculation of the selling price per table unit set by the company is almost the same as the selling price calculated using the cost plus pricing method.</p>2024-12-17T00:00:00+00:00Copyright (c) https://jurnal.stiesultanagung.ac.id/index.php/Pemakalah/article/view/320ANALISIS ECONOMIC VALUE ADDED (EVA) UNTUK MENGUKUR KINERJA KEUANGAN PADA PT WILMAR CAHAYA INDONESIA, TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA2025-03-18T05:29:52+00:00Silvy Natasyasilvynatasya62@gmail.comAdy Inrawanadyinrawan.stie@gmail.comJuan Anastasia Putrijuananastasiaputri93@gmail.com<p>This consider points to: 1. Analyzing money related execution as measured by EVA (Economic Value Added) at PT Wilmar Cahaya Indonesia, Tbk which is recorded on the Indonesia Stock Trade. 2. recognize variables that contribute to the increment in EVA (Economic Value Added) at PT Wilmar Cahaya Indonesia, Tbk which is recorded on the Indonesia Stock Trade. This investigate employments subjective clear investigation and inductive examination to prepare information. The comes about appeared that the esteem of EVA (Economic Value Added) at PT Wilmar Cahaya Indonesia, Tbk recorded on the Indonesia Stock Trade experienced vacillations amid the period 2015-2022 with an by and large expanding slant. The normal esteem of EVA (Economic Value Added) in this company is negative, but the company in 2020-2022 has started to move forward the company's budgetary execution as demonstrated by EVA in 2020, which is as of now positive, which implies that the company's administration has succeeded in making financial included esteem for the company</p>2024-12-17T00:00:00+00:00Copyright (c) https://jurnal.stiesultanagung.ac.id/index.php/Pemakalah/article/view/321ANALISIS LIKUIDITAS STRUKTUR ASET DAN PROFITABILITAS UNTUK MENINGKATKAN NILAI PERUSAHAAN PADA PT MERCKINDONESIA TBK. YANG TERDAFTAR DI BURSA EFEK INDONESIA2025-03-18T05:35:20+00:00Suci Ikhwanaikhwanasuci@gmail.comDebi Eka Putridebiekaputri03@gmail.comLenny Dermawan Sembiringlennydermawansmb@gmail.com<p><em>The objectives of the research are: 1. To determine the picture of liquidity, asset structure, profitability and company value. 2. To find out the factors that cause the company value to decline at PT Merck Indonesia, Tbk which is listed on the Indonesia Stock Exchange.This study was conducted using qualitative descriptive analysis techniques and inductive analysis techniques. The source of data used in this study is secondary data. Data collection techniques used in this study are documentation techniques.The results of this study can be concluded as follows: 1. The average value of liquidity has increased every year. 2. The asset structure fluctuates and tends to increase. 3. Profitability fluctuates and tends to increase. 4. Company value fluctuates and tends to decrease. 5. The factors that cause the company value to decrease are current assets, current liabilities, total assets, sales and net profit after tax.The results of this study suggest that the companies should pay deb right at maturity so as to increase the value of the company and use assets optimally so that there is no buildup in assets. And companies should innovate on products to increase profits that will attract investors.</em></p>2024-12-17T00:00:00+00:00Copyright (c)