Repository UASN

Tujuan penelitian ini adalah untuk mengetahui pengaruh motivasi dan lingkungan kerja terhadap kinerja karyawan pada Bank Sinarmas baik secara parsial maupun simultan. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Teknik analisa data menggunakan analisa regresi linier berganda. Kesimpulan dari penelitian ini adalah motivasi dan lingkungan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan pada Bank Sinarmas Medan. Motivasi dan lingkungan kerja menjelaskan pengaruhnya terhadap variabel Kinerja Karyawan (Y) pada Bank Sinarmas Medan sebesar 65,3%. Sedangkan sisanya sebesar 34,7% merupakan pengaruh dari variabel bebas lain yang tidak diteliti dalam penelitian ini seperti kepemimpinan, gaji, stres kerja dan lain sebagainya. Kata kunci: Motivasi, Lingkungan Kerja dan Kinerja

The purpose of this research is to analyze the influence of empowerment, interpersonal communication job involvement, onperformanceemployee’s performance, through work motivations. Sample in this research totaled 101 employee’s. Sampling techniques using census method with saturated sampling technique, so the whole population is used as a sample.Variable this research consisting empowerment, interpesonal communication, job involvement, work motivation, employee’s performance. Data collection methods used were questionnaires. Analysis of the data used is multiple linear regression analysis and path analysis using SPSS 24. The results showed direct influence on employee’s performance indicates empowerment and job involvement are supported, but for interpesonal communication is not supported. The Results of research indirect effect on employee’s performance through work motivation showed empowerment dan job involvement are not supported, but interpersonal communication supported. This research is expected to be beneficial for PT. Leo Hupindo to improve employee performance.

Investor's perception of the company will be seen through the company's performance which is reflected by the Company's Value. High company value will increase the bargaining power of the company and provide added value for shareholders and investors who want to invest in the company.The objective of the research was to examine and analyze the influence of Profitability Ratio (Gross Profit Margin/GPM, Operating Profit Margin/OPM, Net Profit Margin/NPM, Return On Assets/ROA, Return On Equity/ROE), Debt Policy (Debt Equity Ratio/DER) and Firm size (Assets Size) on the Company Value (Price Earning Ratio/PER) in consumer goods companies listed in the Indonesia Stock Exchange. The research used causal research method and secondary data. The population was 47 consumer goods companies listed in the Indonesia Stock Exchange in the period of 2015-2017, and 23 of them were used as the samples, taken by purposive sampling technique. The data were analyzed by using multiple linear regression analysis. The results showed that simultaneously Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return On Assets (ROA), Return On Equity (ROE) and Debt Policy (Debt Equity Ratio / DER) significantly influence the Company Value (Per Earning Ratio / PER) with a calculated F value of 0,000. Partially, Gross Profit Margin (GPM) and Company Size (Assets Size) have a significant effect on Company Value (PER), with a t value of 0,000, while Operating Profit Margin (OPM), Net Profit Margin (NPM), Return On Assets (NPM) ROA), Return On Equity (ROE) and Debt Policy (Debt Equity Ratio / DER) have no effect on the Company Value (Per Earning Ratio) with t count values of 0.89, 0.831.0.757.0.864.0.827, respectively. With R Square 0, 348 = 34.8%, meaning that only 34.8% of the variables studied could affect the value of the company while 62.2% is influenced by other variables that were not researched.Keywords:Gross Profit Margin (GPM), Operating Profit Margin(OPM), Net Profit Margin(NPM), Return On Asset(ROA), Return On Equity(ROE) and Debt Policy (Debt Equity Ratio/DER), Firm size (Assets Size), Company Value (Price Earning Ratio/PER).INTRODUCTIONEvery business unit formed in business activities, both profit and non-profit business will always have a goal to be able to develop and grow sustainably to develop every potential that is owned with the hope of maximizing profits for the company. Companies that can grow and  

The problem in this study is how the influence of the work environment and individual characteristics on employee performance at the Regional Water Company (PDAM) Tirtalihou Kabupaten Simalungun. Does the work environment and individual characteristics simultaneously affect the performance of employees at the Regional Water Company (PDAM) Tirtalihou Kab. Simalungun. This study aims to determine the effect of the work environment and individual characteristics on the performance of the employees of the Regional Water Company (PDAM) Tirtalihou Kab. Simalungun. This research is a research using a quantitative approach. The number of samples used were 36 respondents, because they were taken from 10% of the population of 360 people. The data analysis technique used in this research is multiple linear regression analysis. From the results of this study, the regression equation Y = 4.902 + 0.499 X1 + 0.357 X2 shows that the work environment (X1) has a positive effect on employee performance (Y), and individual characteristics (X2) have a positive effect on employees (Y). Partially there are work environment variables and individual characteristics that have a significant and positive effect on employee performance. Based on the results of the simultaneous test that the work environment variable (X1) and individual characteristics (X2) together have a positive and significant effect on employee performance.

The main goal of a company is to maximize prosperity for stakeholders and can be achieved by maximizing company value. This research aims to determine and analyse the influence of company size, profitability and solvency on company value in food and beverage subsector manufacturing companies on the IDX listed in 2019-2021. The data used is secondary data which is the 2019-2021 financial report from the Indonesia Stock Exchange. The research population was 14 companies selected using a purposive sampling method with certain criteria. Data analysis techniques were carried out using descriptive statistical tests, classical assumption tests, multiple linear regression tests. The research results show that the two dependent variables (profitability and solvency) have a significant effect on company value, however company size does not have a significant effect on company value. Simultaneously, company size, profitability and solvency have an effect on company value.

This study aims to identify and analyze the modus operandi used in money laundering in the capital market trading sector. The research method used is a normative education method that looks at matters related to law, both formal and non-formal law and analyzes primary data and secondary data. The results of money laundering research in the capital market can occur by the placement, layering, and integration process through the capital market. As a result, money laundering in the capital market is growing rapidly, especially with the use of the capital market as a means of laundering money proceeds of crimes such as corruption. Securities buying and selling activities in the capital market are difficult to supervise because of their complexity and actors can practice market manipulation with the Placement, Layering, and Integration methods. Although regulations related to money laundering in the capital market are not yet firm, supervisory and law enforcement agencies have their own regulations. To minimize this crime, good cooperation between authorized institutions is needed. Keywords: Money Laundering, Trading, Capital Market

Penilaian kinerja keuangan suatu perusahaan sangat penting sebagai indikator dalam meningkatkan pertumbuhan keuangan yang lebih baik. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis kinerja keuangan pada perusahaan jasa konstruksi PT. Natuna Setia Abadi berdasarkan rasio likuiditas, rasio solvabilitas, dan rasio profitabilitas. Jenis penelitian ini merupakan penelitian dekstriptif dengan pendekatan kualitatif. Sumber data diperoleh dari laporan keuangan neraca dan laba rugi perusahaan PT. Natuna Setia Abadi dari tahun 2016 sampai dengan 2018. Pengumpulan data dilakukan dengan cara wawancara, observasi, dokumentasi, dan studi kepustakaan. Metode analisis yang digunakan dalam penelitian ini adalah analisis rasio keuangan. Hasil penelitian berdasarkan rasio likuiditas tahun 2016-2018 secara keseluruhan menunjukkan dalam kondisi baik karena utang lancar dapat dijamin dengan aktiva lancar yang dimiliki. Berdasarkan rasio solvabilitas dari 2016-2018 mengalami peningkatan menunjukkan bahwa PT. Natuna Setia Abadi memiliki kinerja keuangan yang baik dimana perusahaan mampu memenuhi keseluruhan utangnya dengan aktiva dan modal yang dimiliki. Berdasarkan rasio profitabilitas dari 2016-2018 dalam kondisi tidak baik dikarenakan rendahnya rasio ini menunjukkan penggunaan akiva dan ekuitas perusahaan dalam menghasilkan laba bersih juga rendah. Kata kunci : Kinerja Keuangan. Rasio Likuiditas, Rasio Solvabilitas, Rasio Profitabilitas.

Investasi adalah strategi untuk meningkatkan kekayaan di masa mendatang dengan menggunakan uang saat ini untuk meningkatkan nilai investasi di masa datang. Saham adalah bukti kepimilikan seseorang dalam perusahaan. Analisis Fundamental dan analisis teknikal adalah dua jenis analisis yang digunakan untuk melihat harga saham di pasar modal. Penelitian ini mengumpulkan data dari laporan keuangan yang diterbitkan di Bursa Efek Indonesia (BEI) melalui www.idx.co.id selama tahun 2022. Penelitian ini menggunakan jenis penelitian kuntitatif. Untuk menguji hipotesis digunakan model analisis statistic regresi linear berganda persamaan statistic model. Dari hasil penelitian tersebut diperoleh Kesimpulan bahwa Price Earning Ratio secara parsial berpengaruh dan signifikan terhadap harga saham pada Perusahaan BEI periode 2022 sehingga hipotesis pertama dalam penelitian ini diterima. Volume perdagangan secara parsial berpengaruh dan signifikan terhadap harga saham pada Perusahaan yang terdaftar di BEI periode 2022 sehingga hipotesis kedua ditolak. Indeks harga saham gabungan secara parsial tidak berpengaruh dan signfikan terhadap harga saham pada perusahaan yang terdaftar di BEI periode 2022 sehingga hipotesi ketiga dalam penelitian ini ditolak. Kata Kunci: Analisis Fundamental, Analisis Teknikal, Harga Saham

This study investigates the paradigm shift in accounting theory and practice amid digital technology, globalization, and regulatory changes. It explores the transition from normative to positive accounting and highlights the challenges and opportunities for businesses, particularly SMEs in Indonesia, in adapting to these new approaches. Using a qualitative comparative meta-analysis, the research finds that modern accounting practices are more relevant for understanding and predicting real-world decisions. However, businesses face obstacles such as implementation costs, skills gaps, and complex standards. The study underscores the need for technology investment, simplified standards, and further research to help businesses navigate this transformation.

The aim of this research is to find out how influential the of Return on Investment (ROI), Basic Earning Power (BEP) and Investment Opportunity Set (IOS) on the Dividend Payout Ratio (DPR) of infrastructure companies listed in Indonesia Stock Exchange in the periode 2017-2021. The sample used in this study was 7 companies that had been selected using the purposive sampling technique. The method used in this study is descriptive and associative research methods with a quantitative. The data analysis technique used multiple linear regression through the SPSS version 16 application. Simultaneously, from the researches showed that Return on Investment, Basic Earning Power and Investment Opportunity Set with proxy Market to Book Value of Equity Ratio did not significantly affect on the Dividend Payout Ratio. Based on the coefficient of determination test is 0.372, it can be interpreted that the effect of Return on Investment (ROI), Basic Earning Power (BEP) and Investment Opportunity Set (IOS) on the Dividend Payout Ratio (DPR) is 13.83%. The remaining 86.17% was influenced by other factors that were not addressed in this study.

Research aim : The purpose of this study was to examine the effect of investment decisions and funding decisions on firm value and the moderating relationship of interest rates in influencing the strength or weakness of the relationship between investment decisions and funding decisions on firm value. Design/Methode/Approach : This study used a sample of property and real estate sector companies listed on the Indonesia Stock Exchange during 2019-2021 as many as 7 companies with a total sample of 84 financial reports obtained using the purposive sampling method. The analysis method used is multiple linear regression and Moderated Regression Analysis (MRA) with the analysis tool IMB SPSS ver.21. Research Finding : Based on the study's results, investment decisions are positively but insignificantly affecting firm value, while funding decisions significantly negatively impact firm value, interest rates do not moderate the relationship between investment decisions and firm value, and interest rates do not moderate the relationship between funding decisions and firm value. Theoretical contribution/Originality : The objective of this study was to investigate whether or not interest rates influence the weak or strong relationship between investment decisions and funding decisions and company value, and to determine whether or not interest rates play a role Practitionel/Policy implication : - Research limitation : The research only focuses on property and real estate sector companies listed on the Indonesian IDX in 2019-2021

The research objective is to recommend the sale of the best ornamental plant species to lovers of ornamental plants by using decision support system techniques. Ornamental plants are a type of ornamental plants that can survive in various conditions. In this case ornamental plants are also very vulnerable to disease such as root rot, shoot rot and others. Many types of ornamental plant sellers do not know how to handle ornamental plants that have diseases or symptoms when they occur. The study was conducted in Simalungun District with a sample of thirteen traders selling ornamental plants using observation and questionnaire distribution techniques. Selection of ornamental plants based on the types in this study include: Orchid Plants (A1), Tulips (A2), Bougenvil (A3) and Jasmine (A4). The assessment criteria used include: Plant height (C1), Plant quality (C2), Plant type (C3) and Plant age (C4). The method used in this research is Simple Additive Weighting. The results showed that Orchid Plant (A1) was the best alternative for selling ornamental plant species (V1: 0.91) and Jasmine (A4) as a second alternative (V2: 0.8).