EBISMA : Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi adalah jurnal di bidang Ekonomi, Manajemen dan Akuntansi dengan lingkup Ekonomi Pembangunan, Akuntansi, Ekonomi Syariah, Perbankan, Perpajakan, Asuransi Komersial (Kerugian), Pendidikan Ekonomi, Pendidikan Akuntansi, Pendidikan Ekonomi Koperasi, Manajemen, Manajemen Syariah, Administrasi Keuangan (Perkantoran, Pajak, Hotel, Logistik, dll), Pemasaran, Manajemen Transportasi, Manajemen Industri, Manajemen Informasi, Sekretariat, Ekonomi Bisnis, E-bisnis, Perilaku Konsumen, Kewirausahaan, Keuangan, Kebijakan Publik, Manajemen Sumber Daya Manusia, Perilaku Organisasi, Pemasaran Manajemen, Kualitas Jasa, Akuntansi Perbankan, Sistem Informasi Akuntansi, Pendidikan Akuntansi, Perpajakan, Pasar Modal dan Investasi, Akuntansi UKM, Akuntansi Lembaga Kredit Pedesaan, dan keluarga ilmu ekonomi lainnya. EBISMA: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi diterbitkan 2 kali dalam setahun (Agustus dan Pebruari)
Analisis Pengaruh Kemudahan Penggunaan Financial Technology, Literasi Investasi, Dan Intensitas Penggunaan Aplikasi Keuangan Digital Terhadap Perilaku Investasi
The development of Financial Technology (fintech) has transformed the way people, particularly young generations, access financial services and engage in investment activities. This study aims to analyze the effects of Financial Technology ease of use, investment literacy, and the intensity of digital financial application usage on the investment behavior of Accounting students at Wijaya Kusuma University Surabaya. A quantitative approach with a causal research design was employed. Primary data were collected through questionnaires distributed to 108 students who had used digital investment applications. Purposive sampling was applied, and the data were analyzed using multiple linear regression with SPSS version 26. The results indicate that the ease of use of Financial Technology has a positive and significant effect on investment behavior (β = 0.332; p = 0.000), investment literacy has a positive and significant effect on investment behavior (β = 0.295; p = 0.001), and the intensity of digital financial application usage has a positive and significant effect on investment behavior (β = 0.278; p = 0.002). Among the independent variables, the ease of use of Financial Technology is the most dominant factor influencing students’ investment behavior. The Adjusted R Square value of 0.634 indicates that the three independent variables explain 63.4% of the variance in investment behavior, while the remaining 36.6% is explained by other factors outside the research model. This study provides empirical evidence supporting the Technology Acceptance Model (TAM), Human Capital Theory, and Behavioral Finance Theory in explaining students’ investment behavior in the digital transformation era. The findings are expected to provide insights for universities, fintech service providers, and regulators in enhancing investment literacy and optimizing digital financial services to encourage greater investment participation among young generations.
intensity of digital financial application usage
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Pengaruh Lingkungan Kerja dan Pengawasan terhadap Kinerja Pegawai pada PT. POS Indonesia Cabang Sibolga
This study aims to analyze the effect of work environment and supervision on employee performance at PT Pos Indonesia both partially and simultaneously. This study employed a quantitative approach with an associative research design. The population and sample consisted of 49 employees using a saturated sampling technique. Data were collected through questionnaires and interviews, while data analysis was conducted using multiple linear regression with the assistance of IBM SPSS Statistics. The results showed that the work environment had a positive and significant effect on employee performance with a t-count value of 3.547 greater than the t-table value of 2.013 and a significance value of 0.001 < 0.05. Supervision also had a positive and significant effect on employee performance with a t-count value of 17.750 greater than the t-table value of 2.013 and a significance value of 0.000 < 0.05. Simultaneously, the work environment and supervision had a positive and significant effect on employee performance with an F-count value of 175.638 greater than the F-table value of 3.20 and a significance value of 0.000 < 0.05. The coefficient of determination indicated that 87.9% of employee performance was influenced by work environment and supervision, while the remaining 12.1% was influenced by other factors outside this study. Therefore, the better the work environment and supervision implemented by the company, the higher the employee performance at PT Pos Indonesia.
Pengaruh Perputaran Piutang terhadap Return On Asset pada Usaha Nani Collection Sibolga
This study aims to determine the effect of accounts receivable turnover on Return on Assets (ROA) at Nani Collection Sibolga for the 2020–2024 period. This research employed a quantitative approach using a descriptive associative method. The data used were secondary data in the form of financial statements consisting of balance sheets and income statements for five years. The data analysis techniques included classical assumption tests, correlation analysis, coefficient of determination, simple linear regression, and hypothesis testing using SPSS software. The results of the study indicate that accounts receivable turnover has a positive and significant effect on Return on Assets at Nani Collection Sibolga. This finding shows that the higher the accounts receivable turnover, the higher the company’s ability to generate profit through the utilization of its assets. Effective receivables management can help improve cash flow and company profitability.
Pengaruh Kualitas Produk dan Harga Terhadap Keputusan Pembelian Konsumen pada Usaha Keripik Ribka Sibolga
This study aims to analyze the effect of product quality and price on consumer purchasing decisions at Ribka Chips Business in Sibolga. The research method used is quantitative with a descriptive approach. The sample consists of 72 respondents who are consumers of Ribka Chips Business, and data were collected through questionnaires. The results show that the coefficient of determination is 0.606, indicating that 60.6% of the variation in consumer purchasing decisions is jointly influenced by product quality and price, while the remaining 39.4% is influenced by other variables not examined in this study. The t-test results indicate that product quality (t = 4.853; sig = 0.001 < 0.05) and price (t = 2.756; sig = 0.007 < 0.05) have a positive and significant effect on consumer purchasing decisions. Furthermore, the F-test results show that product quality and price simultaneously have a positive and significant effect on consumer purchasing decisions (F = 52.993; sig = 0.001 < 0.05).
Analisis Rasio Solvabilitas dan Rasio Profitabilitas Untuk Mengukur Kinerja Keuangan Pada Toko Karpet Win Jaya Sibolga Periode 2020-2024
This study aims to analyze the financial performance of Toko Karpet Win Jaya Sibolga using solvency and profitability ratios during the 2020–2024 period. The research method employed is a quantitative descriptive approach using financial ratio analysis based on the company’s financial statements. The solvency ratios analyzed include Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Long Term Debt to Equity Ratio (LTDER). The results show that the average DAR is 15.30%, DER is 14.05%, and LTDER is 4.89%, indicating that the company has a healthy capital structure with low dependence on debt and a strong ability to meet its long-term obligations. Meanwhile, the profitability ratio analysis reveals that the company’s net income fluctuated during the study period, increasing in 2021, declining in 2022–2023, and rising again in 2024. Overall, the company’s financial performance is considered good; however, improvements are needed to maintain profitability stability through cost efficiency and optimal asset utilization.
Pengaruh Motivasi Intrinsik dan Keterlibatan Kerja Terhadap Kinerja Pegawai Pada Kantor Pemerintahan Kecamatan Sibolga Selatan Kota Sibolga
This study aims to analyze the effect of intrinsic motivation and job involvement on employee performance, both partially and simultaneously, at the South Sibolga District Government Office, Sibolga City. This research employed a quantitative approach with a descriptive method, involving the entire population as a sample of 65 respondents using a saturated sampling technique. Data analysis was conducted using multiple linear regression. The results show that intrinsic motivation and job involvement simultaneously have a positive and significant effect on employee performance, contributing 56% to performance variation. Partially, intrinsic motivation has a significant effect on employee performance, while job involvement is the most dominant variable influencing performance. The regression model indicates a positive relationship between independent and dependent variables, implying that increasing intrinsic motivation and job involvement will improve employee performance.
Pengaruh Karakteristik Individu Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Dinas Perumahan Dan Kawasan Pemukiman Kabupaten Tapanuli Tengah
This study aims to analyze the effect of individual characteristics and work environment on employee performance at the Department of Housing and Settlement Areas of Central Tapanuli Regency. The research method used is a quantitative method with a descriptive approach. The population in this study consisted of 62 employees, and all were selected as the sample using a saturated sampling technique. Data were collected through questionnaires that had been tested for validity and reliability. Data analysis was conducted using classical assumption tests, including normality, heteroscedasticity, and multicollinearity tests, as well as multiple linear regression analysis, correlation coefficient, coefficient of determination, t-test (partial), and F-test (simultaneous). The results show that individual characteristics and work environment simultaneously have a positive and significant effect on employee performance, with an F-value of 52.568 > 4.00 and a significance value of 0.000 < 0.05. Partially, individual characteristics have a positive and significant effect on employee performance with a t-value of 2.110 > 1.670 (sig. 0.039 < 0.05), while the work environment has a stronger positive and significant effect with a t-value of 10.113 > 1.670 (sig. 0.000 < 0.05). The coefficient of determination (R²) is 0.641, indicating that 64.1% of employee performance variation is explained by individual characteristics and work environment, while the remaining 35.9% is influenced by other variables not examined in this study. The regression equation obtained is KP = 4.716 + 0.155(IC) + 0.676(WE) + e, indicating that improvements in individual characteristics and work environment will enhance employee performance.
Pengaruh Motivasi dan Lingkungan Kerja terhadap Kinerja Pegawai pada Kantor Camat Sibolga Sambas Kota Sibolga
This study aims to analyze the effect of motivation and work environment on employee performance at the Sibolga Sambas Subdistrict Office, Sibolga City. The research method used is a quantitative approach with an associative research type. Data collection techniques include questionnaires, interviews, and documentation. Data analysis was conducted using validity and reliability tests, multiple linear regression, t-test, F-test, and coefficient of determination with the help of SPSS software. The results show that partially, motivation and work environment have a positive and significant effect on employee performance. Simultaneously, both variables also have a significant effect on employee performance with a contribution of 66.5%, while the remaining is influenced by other factors outside this study. Therefore, improving motivation and creating a conducive work environment can enhance employee performance
Pengaruh Komunikasi dan Kompensasi Terhadap Kinerja Karyawan pada CU. Dosnitahi Pinangsori Kabupaten Tapanuli Tengah
This study aims to analyze the effect of communication and compensation on employee performance at CU. Dosnitahi Pinangsori, Central Tapanuli Regency. The research method used is a quantitative approach with descriptive and associative research types. The population in this study consisted of 66 employees, all of whom were used as samples through a saturated sampling technique. Data collection techniques included questionnaires, documentation, and literature study. Data analysis was conducted using validity and reliability tests, classical assumption tests, correlation analysis, coefficient of determination, multiple linear regression, and hypothesis testing (t-test and F-test). The results indicate that communication and compensation partially and simultaneously have a positive and significant effect on employee performance. The coefficient of determination of 62.9% shows that employee performance variation can be explained by communication and compensation, while the remaining is influenced by other variables outside this study.
Pengaruh Fasilitas Kerja dan Manajemen Sumber Daya Manusia Terhadap Kinerja Pegawai Pada Dinas Sosial Kota Sibolga
This study aims to determine the effect of work facilities and human resource management on employee performance at the Social Service Office of Sibolga City. The research method used is a quantitative approach with data collection techniques through questionnaires distributed to 42 respondents. Data analysis was carried out using validity tests, reliability tests, classical assumption tests, multiple linear regression, correlation coefficient tests, determination coefficient tests, as well as t-tests and F-tests with the help of SPSS version 26. The results show that work facilities and human resource management partially and simultaneously have a positive and significant effect on employee performance. This is proven by the t-value of work facilities (4.021) and human resource management (2.904), which are greater than the t-table value (2.02269) with a significance level of less than 0.05. Simultaneously, the F-test result is 26.413 with a significance of 0.000 < 0.05. The coefficient of determination is 0.554, indicating that 55.4% of employee performance is influenced by work facilities and human resource management, while the remaining 44.6% is influenced by other variables not examined in this study. Thus, it can be concluded that better work facilities and effective human resource management will improve employee performance at the Social Service Office of Sibolga City.
Pengaruh Perencanaan dan Fasilitas Kerja Terhadap Efektivitas Kerja Pegawai pada Puskesmas Batang Toru Kabupaten Tapanuli Selatan
This study aims to determine the effect of planning and work facilities on employee work effectiveness at the Batang Toru Public Health Center, South Tapanuli Regency. The research method used is a quantitative approach with data collection techniques through questionnaires distributed to 71 respondents. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression, t-test, and F-test with the help of SPSS software. The results show that partially, planning has a significant effect on work effectiveness, while work facilities do not have a significant partial effect. However, simultaneously, planning and work facilities have a significant effect on work effectiveness. The coefficient of determination (R²) value of 0.509 indicates that 51% of work effectiveness is influenced by planning and work facilities, while the remaining 49% is influenced by other variables not examined in this study. Therefore, improving proper planning and providing adequate work facilities can enhance employee work effectiveness.
Pengaruh Iklim Organisasi dan Kepuasan Kerja Terhadap Kinerja Pegawai Pada Dinas Perpustakaan Dan Arsip Kabupaten Tapanuli Tengah
This study aims to examine the effect of organizational climate and job satisfaction on employee performance at the Library and Archives Office of Central Tapanuli Regency. The research method used is descriptive correlational, with a population and sample of 30 employees (saturated sampling). Data were collected using questionnaires that had been tested for validity and reliability. Data analysis techniques included classical assumption tests (normality, heteroscedasticity, and multicollinearity), correlation analysis, coefficient of determination, multiple linear regression, and hypothesis testing (t-test and F-test). The results show a positive relationship between organizational climate and employee performance with a correlation coefficient of 0.366 (low category), and a positive relationship between job satisfaction and employee performance with a coefficient of 0.243 (low category). The regression equation obtained is Y = 4.004 + 0.471X1 + 0.414X2. The t-test results indicate that organizational climate has a positive and significant effect on employee performance (t-value 2.543 > t-table 2.04841; sig 0.017 < 0.05), while job satisfaction has a positive but not significant effect (t-value 1.949 < t-table 2.04841; sig 0.062 > 0.05). The coefficient of determination shows that organizational climate and job satisfaction contribute 24.1% to employee performance, while the remaining 75.9% is influenced by other variables outside this study. Simultaneously, the F-test indicates that organizational climate and job satisfaction have a significant effect on employee performance.
Pengaruh Lingkungan Kerja dan Insentif Terhadap Semangat Kerja Karyawan Pada Beach And Beat Cafe Pandan Kabupaten Tapanuli Tengah
This study aims to analyze the effect of Work Environment and Incentives on Employee Work Spirit at Beach And Beats Cafe Pandan, Central Tapanuli Regency. This research uses a quantitative method with descriptive and associative approaches. The population consists of 33 employees, all of whom are used as the sample (saturated sampling). Data collection techniques include questionnaires, interviews, and documentation. Data analysis methods include validity test, reliability test, classical assumption test, correlation analysis, coefficient of determination, multiple linear regression, and hypothesis testing (t-test and F-test). The results show that all research instruments are valid and reliable, and the data are normally distributed. Partially, Work Environment has a positive and significant effect on Work Spirit with t-value 3.442 > t-table 2.042 and significance value 0.002 < 0.05. Incentives also have a positive and significant effect on Work Spirit with t-value 6.023 > t-table 2.042 and significance value 0.001 < 0.05. Simultaneously, Work Environment and Incentives have a positive and significant effect on Work Spirit with F-value 48.204 > F-table 3.32 and significance value 0.001 < 0.05. The coefficient of determination (R²) is 0.763, indicating that 76.3% of Work Spirit variation is explained by Work Environment and Incentives, while the remaining is influenced by other variables not examined in this study.
Pengaruh Etos Kerja dan Tim Kerja terhadap Kinerja Pegawai pada Satuan Polisi Pamong Praja Kabupaten Tapanuli Tengah
This study aims to determine the effect of Work Ethic and Teamwork on Employee Performance at the Civil Service Police Unit (Satpol PP) of Central Tapanuli Regency. This research uses a quantitative descriptive approach to describe and analyze the relationships between variables. The population consists of 370 employees, including 22 civil servants (PNS), 10 contract-based government employees (P3K), and 338 temporary employees (THL). The sample was determined using 15% of the population, resulting in 56 respondents. The data used in this study are primary data collected through questionnaires. The results of the instrument test indicate that all items for the variables of Work Ethic, Teamwork, and Employee Performance are valid and reliable, with Corrected Item-Total Correlation values greater than 0.300 and Cronbach’s Alpha values above 0.600. The classical assumption tests show that the data are normally distributed and free from multicollinearity, heteroscedasticity, and autocorrelation, indicating that the regression model is appropriate. The results of multiple linear regression analysis reveal that Work Ethic and Teamwork have a positive effect on Employee Performance. Partially, both independent variables have a significant effect on performance, as indicated by t-values greater than the t-table and significance values below 0.05. Simultaneously, Work Ethic and Teamwork also have a significant effect on Employee Performance based on the F-test results. Therefore, the hypotheses proposed in this study are accepted.
Pengaruh Integritas dan Karakteristik Individu terhadap Kinerja Pegawai pada Kantor Kecamatan Pasaribu Tobing Kabupaten Tapanuli Tengah
This study aims to determine the effect of Integrity and Individual Characteristics on Employee Performance at the Pasaribu Tobing Subdistrict Office, Central Tapanuli Regency. This research uses a quantitative descriptive method to describe and analyze the relationships between variables. The population in this study consisted of 30 employees, all of whom were used as the sample through a saturated sampling technique. The data used were primary data collected through questionnaires. The results of the instrument test indicate that all statement items for the variables of Integrity (X1), Individual Characteristics (X2), and Employee Performance (Y) are valid and reliable, with Corrected Item-Total Correlation values greater than 0.300 and Cronbach’s Alpha values greater than 0.60. The classical assumption tests show that the data are normally distributed and free from multicollinearity, heteroscedasticity, and autocorrelation, indicating that the regression model is appropriate. The results of data analysis show that partially, Integrity and Individual Characteristics have a positive and significant effect on Employee Performance. Simultaneously, both independent variables also have a significant effect on Employee Performance, with a coefficient of determination of 64.6%. This means that Integrity and Individual Characteristics explain 64.6% of the variation in Employee Performance, while the remaining 35.4% is influenced by other variables not examined in this study.
Pengaruh Rasio Kas dan Rasio Cepat terhadap Return on Assets pada CV. Graha Mineral Kota Sibolga
Cash Ratio and Quick Ratio are important indicators in assessing a company’s ability to meet short-term obligations and utilize its assets efficiently. This study aims to examine the effect of Cash Ratio and Quick Ratio on Return on Assets (ROA) at CV. Graha Mineral Sibolga City during the period 2020–2024. The data were obtained from the company’s financial statements and analyzed using a quantitative method with multiple linear regression approach. Classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity tests, were conducted to ensure the validity of the model, while t-test and F-test were used to examine partial and simultaneous effects. The results showed that the average Cash Ratio was 154.36% with a range of 150.00%–160.00%, the Quick Ratio averaged 2.06 with a range of 1.88–2.30, and ROA averaged 14.58% with a variation of 14.49%–14.60%. The regression analysis indicated that partially, the Cash Ratio had a positive effect on ROA with a coefficient of 0.007, while the Quick Ratio had a negative effect with a coefficient of -0.171. However, the t-test results showed that both variables had no significant effect on ROA, with significance values of 0.498 and 0.458, respectively. Simultaneously, the F-test also indicated that Cash Ratio and Quick Ratio did not have a significant effect on ROA, with a significance value of 0.662. The coefficient of determination (R²) of 0.338 indicates that 33.8% of the variation in ROA is explained by these variables, while the remaining 66.2% is influenced by other factors outside the research model.
Pengaruh Motivasi dan Insentif Terhadap Semangat Kerja Karyawan pada CU. Dosnitahi Pinangsori Kabupaten Tapanuli Tengah
This study aims to determine the effect of motivation and incentives on employee work spirit at CU. Dosnitahi Pinangsori. This research uses a quantitative method with a descriptive correlational approach. The population consists of all active employees of CU. Dosnitahi Pinangsori totaling 66 people, and the sampling technique used is a census method. Data were collected through questionnaires using a Likert scale. The results show that partially, motivation has a positive and significant effect on employee work spirit with a significance value of 0.000 < 0.05. Incentives also have a positive and significant effect on employee work spirit with a significance value of 0.026 < 0.05. Simultaneously, motivation and incentives have a positive and significant effect on employee work spirit with a significance value of 0.009 < 0.05. These findings indicate that improving motivation and providing appropriate incentives can effectively enhance employee work spirit.
Pengaruh Punishment dan Penempatan Kerja terhadap Kinerja Pegawai pada Kantor Badan Pengelolaan Keuangan Pendapatan dan Aset Daerah Kabupaten Tapanuli Tengah
This study aims to analyze the effect of punishment and job placement on employee performance at the Regional Financial, Revenue, and Asset Management Agency of Central Tapanuli Regency. The research method used is a quantitative approach with a correlational design. The population consists of 81 employees, and a saturated sampling technique was applied, meaning all population members were used as samples. Data were collected through questionnaires, observations, interviews, and documentation, and analyzed using multiple linear regression with SPSS. The results show that partially, punishment and job placement have a positive and significant effect on employee performance. Simultaneously, both variables also have a significant effect on employee performance with a significance value of < 0.05. The coefficient of determination (R²) value of 0.56 indicates that 56% of the variation in employee performance can be explained by punishment and job placement, while the remaining 44% is influenced by other factors outside the research model. Job placement has a more dominant effect compared to punishment. Therefore, fair and consistent implementation of punishment and appropriate job placement based on employee competence are important factors in improving employee performance.
Pengaruh Sikap Kerja Dan Beban Kerja Terhadap Kinerja Pegawai Pada PT. PLN (Persero) UP3 Sibolga
The success of an organization in achieving its vision and mission greatly depends on individual and group performance. The better the employee performance, the better the overall organizational performance. This study aims to determine the effect of work attitude and workload, both partially and simultaneously, on employee performance at PT. PLN (Persero) UP3 Sibolga. This research uses a descriptive method with a quantitative approach. The sample was taken as 25% of the total population of 298 employees, resulting in 75 respondents. Data analysis was conducted using multiple linear regression. The results show that work attitude and workload contribute 49.4% to employee performance, while the remaining 50.6% is influenced by other variables not examined in this study. Simultaneously, work attitude and workload have a positive and significant effect on employee performance, as indicated by Fcount (37.090) being greater than Ftable (3.12). Partially, work attitude is the most dominant variable affecting employee performance with tcount (4.087) greater than ttable (1.993), while workload also has a positive and significant effect with tcount (2.865) greater than ttable (1.993). The regression equation obtained is Y = 17.235 + 0.378X₁ + 0.296X₂, indicating a positive relationship among variables.
Pengaruh Brand Image Dan Harga Terhadap Keputusan Pembelian Konsumen Pada PT. Tri Sapta Jaya Sibolga
This study aims to analyze the effect of Brand Image and Price on Consumer Purchase Decisions at PT. Tri Sapta Jaya Sibolga. The research method used is a quantitative approach with data collected through questionnaires distributed to 40 respondents. Data analysis was conducted using validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient, determination coefficient, and hypothesis testing (t-test and F-test) using SPSS software. The results show that all research instruments are valid and reliable, and the data are normally distributed without multicollinearity and heteroscedasticity issues. Partially, Brand Image has a positive and significant effect on Purchase Decisions with a t-value of 3.161 and a significance level of 0.003, while Price also has a positive and significant effect with a t-value of 2.972 and a significance level of 0.005. Simultaneously, Brand Image and Price significantly affect Purchase Decisions with an F-value of 26.159 and a significance level of 0.000. The coefficient of determination of 0.586 indicates that 58.6% of the variation in Purchase Decisions can be explained by Brand Image and Price, while the remaining is influenced by other variables not examined in this study.
Pengaruh Debt to Equity Ratio terhadap Return On Equity pada UD. Yusman Sibuluan Kabupaten Tapanuli Tengah
This study aims to determine the effect of Debt to Equity Ratio (DER) on Return on Equity (ROE) at UD. Yusman Sibuluan, Central Tapanuli Regency. The research uses a quantitative approach with a descriptive associative method. The data used are secondary data in the form of financial statements for the period 2020–2024, analyzed using simple linear regression with the assistance of SPSS. The results show that DER has a negative relationship with ROE, with a correlation coefficient of -0.123 and a coefficient of determination of 1.5%. The regression equation obtained is Y = 2.429 – 0.369X. Hypothesis testing indicates that DER has no significant effect on ROE, with a significance value of 0.844 (>0.05). Therefore, it can be concluded that DER is not a major factor affecting ROE at UD. Yusman Sibuluan, while the remaining variation is influenced by other factors outside this study.
Pengaruh Gaya Kepemimpinan Dan Disiplin Kerja Terhadap Kinerja Pegawai Pada PERUMDA Mual Nauli Kabupaten Tapanuli Tengah
This study aims to analyze the influence of leadership style and work discipline on employee performance at PERUMDA Mual Nauli, Central Tapanuli Regency. This research uses a quantitative approach with an associative research type. The population consisted of 133 employees, with a sample of 55 respondents determined using the Slovin formula and incidental sampling technique. Data collection techniques included questionnaires, observations, and interviews. Data analysis was conducted using multiple linear regression with SPSS. The results show that partially, leadership style has a positive and significant effect on employee performance with a significance value of 0.010, while work discipline has a positive and significant effect with a significance value of 0.001. Simultaneously, leadership style and work discipline significantly affect employee performance with a significance value of 0.000. The coefficient of determination (R²) of 0.254 indicates that 25.4% of the variation in employee performance can be explained by these variables, while the remaining 74.6% is influenced by other factors outside the study. Work discipline is the most dominant variable affecting employee performance.
Pengaruh Human Relation Dan Etika Kerja Terhadap Prestasi Kerja Pegawai Pada Badan Penanggulangan Bencana Daerah Kota Sibolga
Work performance achievement in an organization is strongly influenced by human relations and employees’ work ethics. This study aims to analyze the partial and simultaneous effects of human relations and work ethics on employee performance at the Regional Disaster Management Agency of Sibolga City. The research method used is a quantitative descriptive approach with a sample of 70 respondents. Data were analyzed using multiple linear regression analysis. The results show that human relations and work ethics have a significant effect on employee performance, contributing 62.3%. Simultaneously, both variables significantly affect performance, as indicated by the F-value of 57.961, which is higher than the F-table value of 3.13. Partially, human relations have a significant effect with a t-value of 3.182, while work ethics has a more dominant effect with a t-value of 6.991. The regression model indicates a positive relationship, meaning that improvements in human relations and work ethics will enhance employee performance.
Pengaruh Kualitas Produk dan Kualitas Pelayanan terhadap Minat Beli Konsumen pada UD. Ramli Aek Tolang Kabupaten Tapanuli Tengah
This study aims to analyze the effect of product quality and service quality on consumer purchase intention at UD. Ramli Aek Tolang, Central Tapanuli Regency. The research method used is a quantitative approach with a correlational design. The population consisted of 450 consumers, with a sample of 45 respondents determined using a percentage sampling technique. Data were collected through questionnaires, observations, and interviews. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results indicate that partially, both product quality and service quality have a positive and significant effect on consumer purchase intention. Simultaneously, both variables also have a significant effect, with a coefficient of determination of 0.750, indicating that 75% of the variation in purchase intention can be explained by product and service quality. Product quality has a more dominant influence compared to service quality. Therefore, improving both product and service quality simultaneously can be an effective strategy to enhance consumer purchase intention.
Analisis Pengaruh Sarana Prasarana Dan Motivasi Kerja Pegawai Terhadap Semangat Kerja Pegawai Pada Dinas Pengendalian Penduduk Dan Keluarga Berencana Kota Sibolga
This study aims to analyze the effect of work facilities and work motivation on employee morale at the Department of Population Control and Family Planning of Sibolga City. The research employed a quantitative approach with an associative research design. The population consisted of 42 employees, all of whom were selected as the sample using a saturated sampling technique. Data were collected through questionnaires, interviews, and observations, and analyzed using multiple linear regression with SPSS. The results indicate that work facilities and work motivation have a positive and significant effect on employee morale, both partially and simultaneously. The coefficient of determination value of 0.471 shows that 47.1% of the variation in employee morale can be explained by these two variables, with work facilities being the more dominant factor. Therefore, improving work facilities and employee motivation is essential to enhance employee morale.
Pengaruh Disiplin Kerja Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Inspektorat Kabupaten Tapanuli Tengah
This study aims to determine the effect of work discipline and work environment on employee performance at the Inspectorate Office of Central Tapanuli Regency. This research uses a quantitative method with a descriptive approach. The sample consisted of 37 respondents who are employees of the Inspectorate Office of Central Tapanuli Regency, and data were collected through questionnaires. The results show that the coefficient of determination (R²) is 0.760, indicating that 76% of the variation in employee performance can be explained by work discipline and work environment simultaneously, while the remaining 24% is influenced by other variables not examined in this study. The partial test (t-test) results indicate that work discipline has a positive and significant effect on employee performance (t-count 3.361 > t-table 2.032; sig 0.002 < 0.05), and the work environment also has a positive and significant effect on employee performance (t-count 6.726 > t-table 2.032; sig 0.001 < 0.05). Furthermore, the simultaneous test (F-test) shows that work discipline and work environment together have a positive and significant effect on employee performance (F-count 53.876 > F-table 3.25; sig 0.001 < 0.05). Therefore, it can be concluded that work discipline and work environment are important factors in improving employee performance at the Inspectorate Office of Central Tapanuli Regency.
Pengaruh Pelayanan Prima dan Kualitas Produk Terhadap Keputusan Pembelian Konsumen pada Toko Zae Prima Sibolga
This study examines the effect of service excellence and product quality on consumer purchasing decisions at Toko Zae Prima Sibolga. A quantitative descriptive method was employed with a sample of 50 respondents using questionnaires and interviews. The results show that service excellence positively affects purchasing decisions (r = 0.269), while product quality has a stronger effect (r = 0.531). Multiple regression analysis indicates that both variables simultaneously explain 52.5% of the variation in purchasing decisions. The t-test and F-test confirm that both variables significantly influence purchasing decisions (p < 0.05). The findings highlight the importance of enhancing product quality supported by excellent service to encourage consumer purchase decisions.
Pengaruh Promosi Dan Harga Terhadap Kepuasan Pelanggan Pada Toko Zae Prima Sibolga
This study aims to analyze the effect of promotion and price on customer satisfaction at Toko Zae Prima Sibolga. A quantitative approach was used, with surveys conducted on 40 respondents and analyzed using multiple linear regression. The results indicate that promotion (r = 0.675) and price (r = 0.598) have a positive and significant effect on customer satisfaction, contributing 55% jointly. The study concludes that effective promotion strategies and appropriate pricing increase customer satisfaction.
Pengaruh Debt to Asset Ratio terhadap Return On Equity Pada Usaha Nani Collection Sibolga
This study analyzes the effect of Debt to Asset Ratio (DAR) on Return on Equity (ROE) at Nani Collection Sibolga using a quantitative descriptive correlational approach. Secondary financial statement data from 2020–2024 were analyzed using SPSS, including classical assumption tests, simple linear regression, and t-tests. The results show a positive but low correlation (r = 0.258) between DAR and ROE, with an insignificant effect (p = 0.675) and DAR contributing only 6.7% to ROE. These findings indicate that other factors play a more dominant role in determining the profitability of SMEs. Therefore, managing capital structure should be complemented by strategies such as improving operational efficiency and sales volume to enhance ROE.
Strategi Pengembangan Usaha Keripik Sambal Teri Canga Di Tengah Persaingan UMKM Sibolga
This study is motivated by the increasing role of Micro, Small, and Medium Enterprises (MSMEs) in improving community welfare amid limited employment opportunities and increasingly competitive business environments. Keripik Sambal Teri CANGA in Kota Sibolga is one of the culinary MSMEs that faces competitive challenges and therefore requires appropriate business development strategies. This study aims to analyze the business development strategies of Keripik Sambal Teri CANGA, identify the obstacles encountered, and examine the role of the local government through the Department of Cooperatives and MSMEs in supporting business development. This research employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation. Data analysis was conducted interactively through the stages of data collection, data reduction, data presentation, and conclusion drawing. The results indicate that business development strategies are carried out through two main approaches: government strategies and entrepreneur strategies. The government supports MSME development through training, guidance, access to capital, promotion, and continuous assistance. Meanwhile, the entrepreneur implements strategies by maintaining product quality through the use of fresh raw materials, innovating product flavors and packaging, utilizing social media for promotion, and improving customer service to build consumer loyalty. The main obstacles faced include limited capital, limited human resource skills, simple technology usage, limited promotion, and increasingly intense business competition. Synergy between the government and entrepreneurs is a key factor in improving competitiveness and ensuring the sustainability of MSMEs.