{"title":"KEMAMPUAN NILAI PERUSAHAAN DALAM MEMEDIASI FAKTOR – FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Anita Tarihoran, Robinhot Gultom","doi":"10.46880/methonomi.vol8no2.pp113-129","DOIUrl":"https://doi.org/10.46880/methonomi.vol8no2.pp113-129","url":null,"abstract":"This research aims to analyze the effect of Liquidity, Profitability, Solvency, Dividend Policy, and Price Earning Ratio on Stock Price using Firm Value as intervening variable at banking company listed in Indonesia Stock Exchange period 2015–2020. The population in this research were 49 companies. The sampling method used was purposive sampling and obtained 11 companies that became the research sample. The type of research used is descriptive quantitative using multiple linear regression analysis and path analysis. The results shows that liquidity, profitability, and price earning ratio have no effect on stock price. The results of the path analysis show that liquidity, profitability, and price earning ratio affect stock prices through firm value. Dividend policy have no effect on stock prices through firm value.","PeriodicalId":162849,"journal":{"name":"Jurnal Ilmiah METHONOMI","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123066435","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Evi Yanti Br. Karo, Mulatua P. Silalahi, Y. N. Sembiring
{"title":"ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERN ATAS SIKLUS PEMBERIAN KREDIT PADA CU. BAHAGIA KABANJAHE TAHUN 2022","authors":"Evi Yanti Br. Karo, Mulatua P. Silalahi, Y. N. Sembiring","doi":"10.46880/methonomi.vol8no2.pp189-198","DOIUrl":"https://doi.org/10.46880/methonomi.vol8no2.pp189-198","url":null,"abstract":"Pelaksanaan pemberian kredit pada Koperasi CU. Bahagia Kabanjahe harus mendapat perhatian dari pimpinan karena karyawan sensitif terhadap kesalahan ataupun kelalaian dalam pemberian kredit dan pengendalian intern yang diterapkan untuk mencapai tujuan koperasi.Tujuan penelitian ini adalah untuk mengetahui bagaimana peranan sistem pengendalian intern kredit pada Koperasi CU. Bahagia Kabanjahe. Pendekatan penelitian ini menggunakan pendekataan deskriptif. Jenis data yang dikumpulkan adalah data kualitatif dan sumber data yang digunakan adalah pengamatan langsung, wawancara dan sekunder. Teknik pengumpulan data pada penelitian ini adalah wawancara dan dokumentasi. Teknin analisis data yang digunakan adalah metode analisis deskriptif.Berdasarkan hasil penelitian dapat disimpulkan bahwa sistem pengendalian internal pemberian kredit pada Koperasi CU. Bahagia Kabanjahe dikatakan masih kurang baik. Hal ini dapat dilihat dari lemahnya analisis kredit yang menyebabkan meningkatkan kredit macet dan ketidaktelitian karyawan dalam menginput data anggota kedalam aplikasi yang telah tersedia.","PeriodicalId":162849,"journal":{"name":"Jurnal Ilmiah METHONOMI","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115582358","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH GAYA KEPEMIMPINAN DEMOKRATIF, GAYA KEPEMIMPINAN DELEGATIF DAN GAYA KEPEMIMPINAN PARTISIPATIF TERHADAP KINERJA PEGAWAI DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL (DISDUKCAPIL) KABUPATEN KARO","authors":"Selamat Siregar","doi":"10.46880/methonomi.vol8no2.pp181-188","DOIUrl":"https://doi.org/10.46880/methonomi.vol8no2.pp181-188","url":null,"abstract":"The right leadership style is needed to develop a conducive work environment and improve employee performance so that it is hoped that it will result in high work productivity. Therefore, leadership style has a big role in improving employee performance. This study used a population of 38 employees at the Office of Population and Civil Registration (Disdukcapil) of Karo Regency. The results of this study are that democratic leadership style has a significant and positive effect on the performance of employees of the Office of Population and Civil Registration (Disdukcapil) of Karo Regency. Delegative leadership style has a significant and positive effect on the performance of employees of the Office of Population and Civil Registration (Disdukcapil) of Karo Regency. Participatory leadership style has a significant and positive effect on the performance of employees of the Office of Population and Civil Registration (Disdukcapil) of Karo Regency. The democratic leadership style, the delegative leadership style and the participative leadership style together have a significant effect on the performance of the employees of the Karo Regency Population and Civil Registration Office (Disdukcapil). The magnitude of the influence of democratic leadership style, delegative leadership style and participatory leadership style on the performance of employees of the Karo Regency Population and Civil Registration Office (Disdukcapil) of 76.9%, the remaining 23.1% is explained by variables or other factors not discussed in this study.","PeriodicalId":162849,"journal":{"name":"Jurnal Ilmiah METHONOMI","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115265058","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Yudhistira Tumanggor, S. N. B. Marbun, Tiur Rajaguguk
{"title":"PENGARUH IKLIM ORGANISASI, DISIPLIN KERJA DAN KETERLIBATAN PEGAWAI TERHADAP KINERJA PEGAWAI PADA DINAS KEBERSIHAN DAN PERTAMANAN KOTA MEDAN","authors":"Yudhistira Tumanggor, S. N. B. Marbun, Tiur Rajaguguk","doi":"10.46880/methonomi.vol8no2.pp137-147","DOIUrl":"https://doi.org/10.46880/methonomi.vol8no2.pp137-147","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Iklim Organisasi, Disiplin Kerja Dan Keterlibatan Pegawai Terhadap Kinerja Pegawai Dinas Kebersihan dan Pertamanan Kota Medan. Sampel penelitian sebanyak 86 responden. Metode analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa iklim organisasi secara parsial berpengaruh signifikan terhadap kinerja pegawai Dinas Kebersihan dan Pertamanan Kota Medan. Disiplin kerja secara parsial berpengaruh positif dan signifikan terhadap kinerja pegawai Dinas Kebersihan dan Pertamanan Kota Medan. Dan keterlibatan pegawai secara parsial berpengaruh positif dan signifikan terhadap kinerja pegawai Dinas Kebersihan dan Pertamanan Kota Medan. Iklim organisasi, disiplin kerja, dan keterlibatan pegawai secara simultan berpengaruh signifikan terhadap kinerja pegawai Dinas Kebersihan dan Pertamanan Kota Medan.","PeriodicalId":162849,"journal":{"name":"Jurnal Ilmiah METHONOMI","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128334040","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"MANAJEMEN PERSEDIAAN OBAT DI RUMAH SAKIT ADVENT MEDAN DENGAN PENERAPAN SISTEM INFORMASI","authors":"Januardi Mesakh, Masta Florida Br. Pane","doi":"10.46880/methonomi.vol8no2.pp160-172","DOIUrl":"https://doi.org/10.46880/methonomi.vol8no2.pp160-172","url":null,"abstract":"Today's Accounting Information System right now, both from service companies, trading and manufacturing. Hospitals are no exception. The SIA discussed in this topic is Drug Supply. Where SIA can further help control incoming, outgoing and inventory drugs. This can be seen from the results of the research conducted by the author, namely the Accounting Information System for drug supplies at the Medan Adventist hospital is quite effective and efficient, the application of drug inventory systems and procedures at the Medan Adventist hospital is effective and efficient, this is because each unit has carried out procedures and implementation in accordance with the Standard Operating Procedures (SOP) set by the hospital. The drug supply system has also been used documents. The drug supply system has also used effective administrative documents to support drug supply and service activities. To support the availability of drug supplies, accounting records also play an important role in stabilizing drug stocks in warehouses.","PeriodicalId":162849,"journal":{"name":"Jurnal Ilmiah METHONOMI","volume":"154 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127341739","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"PENGARUH KOMUNIKASI ORGANISASI DAN BUDAYA ORGANISASI TERHADAP KOMITMEN ORGANISASI PADA KPU KABUPATEN SIMALUNGUN","authors":"Maludin Panjaitan, Selamat Siregar, Winarto Winarto","doi":"10.46880/methonomi.vol8no2.pp173-180","DOIUrl":"https://doi.org/10.46880/methonomi.vol8no2.pp173-180","url":null,"abstract":"Organizational commitment is an interesting phenomenon because of the importance of a person's commitment to the company where the individual works or his organization. The hypothesis in this study is that there is an influence of organizational communication and organizational culture on organizational commitment at the KPU of Simalungun Regency. The sampling technique used by researchers is to use saturated sampling. This study used a population of 35 employees at the Simalungun Regency KPU Office. The results of this study are that organizational communication has a significant and positive effect on organizational commitment in Simalungun Regency. Organizational culture has a significant and positive effect on organizational commitment in Simalungun Regency. Organizational communication and organizational culture together have a significant effect on organizational commitment in Simalungun Regency. The magnitude of organizational communication and organizational culture on organizational commitment in Simalungun Regency is 72.6%, the remaining 27.4% is explained by other variables not discussed in this study.","PeriodicalId":162849,"journal":{"name":"Jurnal Ilmiah METHONOMI","volume":"499 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131768569","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Rahel Simanullang, Juli Meliza, Theresia Herdiana Uli Simarmata, Cindy A. Lumban Gaol
{"title":"ANALISIS RASIO RETURN ON ASSETS (ROA), RASIO CURRENT, RASIO TOTAL ASSET TURNOVER (TATO) TERHADAP PT. PERTAMINA (PERSERO) PERIODE 2017-2020","authors":"Rahel Simanullang, Juli Meliza, Theresia Herdiana Uli Simarmata, Cindy A. Lumban Gaol","doi":"10.46880/methonomi.vol8no2.pp130-136","DOIUrl":"https://doi.org/10.46880/methonomi.vol8no2.pp130-136","url":null,"abstract":"Financial statements can be analyzed using ratios. This study uses the Common-Size analysis method, which aims to determine the Current Ratio, Total Asset Turnover, and Return On assets of PT. PERTAMINA. The results of the Current Ratio analysis show that the percentage of current assets paying debts tends to decrease. The Return On Assets results show that PT.Pertamina's net profit decreases each year. The Total Assets Turnover shows an increase in sales to total assets.","PeriodicalId":162849,"journal":{"name":"Jurnal Ilmiah METHONOMI","volume":"240 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114556319","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALISA RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERDAGANGAN, JASA DAN INVESTASI YANG TERDAFTAR PADA BURSA EFEK INDONESIA) PERIODE 2018-2020","authors":"Nathasia Claudia Hutagaol, Hotlan Butar-Butar, Saur Melianna","doi":"10.46880/methonomi.vol8no2.pp148-159","DOIUrl":"https://doi.org/10.46880/methonomi.vol8no2.pp148-159","url":null,"abstract":"Penelitian ini menguji Pengaruh Current Ratio, Total Assset Turnover dan Return On Asset terhadap Perubahan Laba pada perusahaan perdagangan eceran di Bursa Efek Indonesia periode 2018-2020. Variabel independen (X), yaitu : Current Ratio, Total Asset Turnover dan Return on Asset dan dependen (Y) : Perubahan Laba. Sampel dengan purposive sampling, diperoleh 24 perusahaan. Hasil secara parsial, Current Ratio (CR) tidak berpengaruh signifikan terhadap Perubahan Laba, Total Assets Turnover (TATO) tidak berpengaruh signifikan terhadap Perubahan Laba, dan Return on Assets (ROA) tidak berpengaruh signifikan terhadap Perubahan Laba. Debt to Assets Ratio, Return on Assets dan Total Assets Turn Over secara simultan tidak berpengaruh signifikan terhadap Perubahan Laba. Nilai R2 sebesar 0.115 berarti 15.5% variabel perubahan laba (Y) pada perusahaan perdagangan eceran di Bursa Efek Indonesia periode 2018-2020, dapat dijelaskan oleh variabel Current Ratio (X1), Total Asset Turnover (X2) dan Return on Asset (X3). Sedangkan sisanya sebesar 84.5% dapat dijelaskan oleh variabel-variabel lain yang tidak diteliti dalam penelitian yang dilakukan saat ini.","PeriodicalId":162849,"journal":{"name":"Jurnal Ilmiah METHONOMI","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125493695","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"UKURAN PERUSAHAAN SEBAGAI PEMODERASI PENGARUH TAX MINIMIZATION, DEBT COVENANT, KUALITAS AUDIT, EXCHANGE RATE TERHADAP TRANSFER PRICING","authors":"S. E. N. S. Pandia, Robinhot Gultom","doi":"10.46880/methonomi.vol8no1.pp1-18","DOIUrl":"https://doi.org/10.46880/methonomi.vol8no1.pp1-18","url":null,"abstract":"This research aims to determine and analyze the influence of Tax Minimization, Debt Covenant, Audit Quality, dan Exchange Rate in Transfer Pricing. The populations in this research were 202 companies. The sampling method in this research was purposive sampling and obtained 51 sample companies. The data testing method used is multiple linear regression analysis with residual test testing.The result of analysis shows that simultaneously Tax Minimization, Debt Covenant, Audit Quality, dan Exchange Rate have a not significant effect on Transfer Pricing. Partially, Tax Minimization, Debt Covenant, Audit Quality, dan Exchange Rate have a not significant on Debt Policy. Firm Size is not a moderating variable because it is unable to strengthen or weaken the relationship between Tax Minimization, Debt Covenant, Audit Quality, dan Exchange Rate against Transfer Pricing.","PeriodicalId":162849,"journal":{"name":"Jurnal Ilmiah METHONOMI","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122001083","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"APLIKASI ANALISIS SWOT DALAM MENENTUKAN STRATEGI BERSAING PADA PT. ESTIKA JASATAMA CABANG MEDAN","authors":"Sonya Theresia Br. Saragih, Winarto Winarto, Tiur Rajagukguk","doi":"10.46880/methonomi.vol8no1.pp90-100","DOIUrl":"https://doi.org/10.46880/methonomi.vol8no1.pp90-100","url":null,"abstract":"This research was made with the aim of determining and analyzing the competitive strategy carried out by PT. Estika Jasatama Cabang Medan Counducted. The research method used is SWOT analysis and descriptive analysis method using a qualitative research approach. Qualitative descriptive analysis is a data analysis that not the form of numbers but a form series information extracted from research results. Therefore, the author must first know how the company is and what internal and external factors affect the company's existing marketing strategy. Data collection techniques carried out by researchers to conduct interviews and direct observations on marketing managers. The data obtained from the data collection is then analyzed using SWOT analysis to find out what are the strengths, weaknesses, opportunities, and threats of the marketing strategy carried out by the company. The results shown by cartesius diagram, showing the company in the first quadrant, which is aggressive with the implementation of the Growth Oriented Strategy, which is a very profitable situation for the company.","PeriodicalId":162849,"journal":{"name":"Jurnal Ilmiah METHONOMI","volume":"89 9","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132476916","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}