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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal EK dan BI Jurnal Akuntansi Dan Manajemen Indonesia (JAMIN)
Sumaizar Sumaizar
Sekolah Tinggi Akuntansi dan Manajemen Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Prosedur Penggajian Pegawai Pada Pusat Penelitian Kelapa Sawit (PKKS) Marihat-Pematangsiantar Junaidi Junaidi; Ompon Lastiur Sianipar; Sumaizar Sumaizar
Jurnal Akuntansi Dan Manajemen Indonesia (JAMIN) Vol 2 No 2 (2020)
Publisher : SEKOLAH TINGGI AKUNTANSI DAN MANAJEMEN INDONESIA (STAMI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.47 KB)

Abstract

Abstract The main role of the system in a company is to help provide clear and orderly procedures for carrying out company operations. The system is needed as a means of monitoring and controlling the course of the company's operational activities in determining every decision. One of the most important management activities in the company is payroll activity. Data collection techniques are interviews and direct observation to the field. Before conducting the interview, an interview document was prepared in the form of a list of questions. The purpose of this study was to analyze the payroll procedures applied in PKKS. The data analysis technique used is the Miles approach where all data is collected and then analyzed and deleted data that does not affect the research until finally verified and drawing conclusions. The payroll system used by the Marihar Business Unit PPKS is a monthly salary/wages system, namely wages within 30 days because this system is considered more effective than other systems.Payment of salaries/wages to all employees is always on time because payments are made via transfer to a designated bank, namely Bank Negara Indonesia Keywords: Operational activities, Payroll, Procedures
Analisis Kinerja Keuangan pada Industri Tempe di Nagori Rambung Merah Kabupaten Simalungun Sumaizar Sumaizar; Muhammad Rido; Eko Deswin Miechaels Siringo-Ringo
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i1.109

Abstract

This study aims to determine the financial performance of the tempe industri in Nagori Rambung Merah. To measure financial performance, an analysis tool called financial ratio analysis can be used. In carrying out this analysis, it is necessary to calculate financial ratios that include certain aspects. Financial statement analysis will give the best results when used in a combination to show changes in financial condition or operating performance over a given period. The data analysis method used is descriptive analysis and the data is presented in the form of balance sheet financial statements and income statements. This data processing uses the Microsoft Excel software package followed by financial ratio analysis by looking at the comparison of financial ratios, namely the ratio of liquidity, solvability, and profitability. In this way, it will be obtained the results of the analysis of the correct financial performance for the tempe industri in Nagori Rambung Merah.
Akuntabilitas dan Pengelolaan Keuangan di Masjid: (Studi Kasus Masjid Al-Iqro’ Kota Pematangsiantar) Sumaizar Sumaizar; Eko Deswin Miechaels Siringo-ringo; R. Elfrida Panjaitan; Septiany A Siallagan
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v3i1.113

Abstract

This research was conducted at Al-Iqra’ Mosque, Pematangsiantar. This  study aims to find out hoe accounting and practice financial management carried out by the mosque management.This research was conducted using qualitative methods, collection of data conducted with interviews and information retrieval from the mosque cash report Al-Iqra’. The data source was obtained from the statement of chairmen, treasurer and jama’ah Al-Iqra’ Mosque who knows about practice accounting and financial management at the Al-Iqra’ Mosque. Based on results of data conducted by researchers, shows that the management the mosque has adopted accounting practices,although it still uses methods simple  one. Financial management is recorded well, although still simple, but the method lasts well for years.
Analisis Pengaruh Bauran Pemasaran Terhadap keputusan Pembelian Richard Berlien; Sumaizar Sumaizar; Satria Sinambela
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 2 No 2 (2019): Jesya Volume 2 Nomor 2 Periode Juni 2019
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v2i2.78

Abstract

Tea Powder is a delicious beverage powder in Sidamanik. In developing the business, the company will expand the sales area in each sub district. The company chooses the low end segment, which is considered to be at low cost, and determines product positioning only in the sweet bread market. Management has conducted the marketing mix strategy. But, the effectiveness is still being argued, especially regarding the problems of the expansion of sales area. Thus, the scientifically conducted study is needed to measure the marketing mix and its influence on the decision, statisfaction, and the loyalty of customers. Results of the study showed that the overall hypothesis were acceptable and there were significant influences of the product, distribution, and promotion on consumers’ decison; there were significant influences of product and price on consumers’ satisfaction; there were significant influences of consumers’ decision on consumers’ satisfaction and loyalty, and there was a significant influence of consumers’ satisfaction on consumers’ loyalty.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEPUTUSAN INVESTASI PADA PERUSAHAAN PERTAMBANGAN LOGAM DAN MINERAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Eko Deswin Miechaels Siringo-Ringo; Sumaizar Sumaizar
Jurnal Ekonomi dan Bisnis (EK&BI) Vol 3 No 2 (2020)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v3i2.184

Abstract

Abstract: For companies engaged in providing services, operational costs are a very influential element for the formation of corporate profits. Similarly, the UD. Saroha Serbelawan, so that the management and use of operational costs in this company are always monitored from period to period with a continuous monitoring system to maintain the creation of efficiency and effectiveness of work and to see the responsibility of each part in the deviation that occurs in the use of operational costs. After conducting a review and research on UD. Saroha Serbelawan, it can be seen that in the period of 2004 the company experienced a problem, namely the realization of operating costs in 2004 deviated from a sufficient amount of material from the company's operating budget. " To prove the truth and reality of the company, direct research is carried out in the field to obtain data related to the problem and then conduct library research to obtain theoretical materials as a basis for analyzing and evaluating problems that occur. As for suggestions - suggestions that can be made on the conclusions of the problem that occurs is that in each preparation of operational costs should the company conduct a more careful study of all factors that affect operational costs both internal and external factors and then followed up by increasing supervision of management and use of operational costs, mainly through accounting oversight by creating a more in-company accounting system.
PENGARUH HARGA TERHADAP KEPUTUSAN PEMBELIAN DENGAN SELERA SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Perusahaan Daerah Pasar Horas Jaya Pematangsiantar) Mega Romauly Tampubolon; Sumaizar Sumaizar
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 3 No 2 (2020)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v3i2.185

Abstract

`Abstarct The development of the times is growing rapidly marked by increasingly sophisticated technology. The formulation of the problem in this study is how the influence of prices on purchasing decisions with taste as an intervening variable. This research aims to determine the price of purchasing decisions with taste as an intervening variable. The research design used by the author is field research, where the research was conducted at the Pematangsiantar Horas Jaya Regional Corporation, the population that is the Sword in the Horas Market in the Horas Regional Company. The sampling technique uses purposive sampling with the criteria of shoe traders as a research sample of 56 traders. Data analysis techniques using simple regression, hypothesis testing, coefficient of determination, and path analysis. The results of the study showed that the price had a positive and significant influence on purchasing decisions in the Regional Corporation of Horas Jaya, Pematangsiantar City, and taste was an intervening variable, or by adding a variable of tastes the price effect on purchasing decisions was higher.
ANALISIS PENGELOLAAN MODAL KERJA UNTUK MENILAI RETURN ON INVESTMENT (ROI) Sarida Sirait; Sumaizar Sumaizar
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 4 No 2 (2021)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v4i2.307

Abstract

This research has a purpose, namely to know Working Capital Managementin terms of Return On Investment (ROI) at PT. Wahana Interfood Nusantara Tbk. The subjects in this study were PT. Wahana Interfood Nusantara Tbk and the object research on financial statements for the period 2019-2020 which includes items in Balance Sheet and Profit and Loss reports. Data collection method used in this research is documentation. The data analysis method used in This research is financial ratio analysis. Based on the research results, it is known that the performance of capital management working capital seen from (1) working capital turnover is categorized as less because it is below 6 times (2) cash turnover is good because it is above 10 times (3) receivables turnover it's good because it has reached above 7.2 times (4) inventory turnover is still categorized as less because it is below the industry standard which is 3.4 times. Performance The company's ROI is good because it is above the industry average standard which is 5.08 times. Keywords: Working Capital Management, Return On Investment
MODEL STRATEGI START-UP BUSINESS SEBAGAI UPAYA OPTIMALISASI POTENSI EKONOMI DESA WISATA DALAM MENDUKUNG DIGITAL ECONOMY NASIONAL PADA KEWIRAUSAHAAN DI KABUPATEN SAMOSIR Sumaizar Sumaizar; Novendra Adisaputra Sinaga; Eka Pratiwi Septania Parapat
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 6 No 2 (2023)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v6i2.981

Abstract

The urgency of this research is to analyze the implementation of the Start-Up Business Strategy to optimize the economic potential of tourism villages in supporting the national Digital Economy in entrepreneurship in Samosir Regency. The results of the analysis of the implementation of the Start-Up strategy will become a formulation of a strategy that can be used to explore entrepreneurial potential in Samosir Regency. Implementing the Start-Up Strategy is the starting point for the growth of new businesses that have the potential to progress. The emergence of new business opportunities and ideas through a start-up strategy can explore and optimize the village's economic potential, especially entrepreneurship, which has so far been invisible. Adopting technology is one of the best solutions to improve business performance even in the midst of a global crisis. The purpose of this research is to analyze and formulate the implementation of the Start-Up Business Strategy as an Effort to Optimize the Economic Potential of Tourism Villages in supporting the National Digital Economy in Entrepreneurship in Samosir Regency. The results of this research are an analysis and strategy regarding the application of Start Up businesses to improve the digital economy.
Co-Authors Eka Pratiwi Septania Parapat Eko Deswin Miechaels Siringo-Ringo Eko Deswin Miechaels Siringo-Ringo Junaidi Junaidi Mega Romauly Tampubolon Muhammad Rido Novendra Adisaputra Sinaga Ompon Lastiur Sianipar R. Elfrida Panjaitan Richard Berlien Sarida Sirait Satria Sinambela Septiany A Siallagan