Chandra Situmeang - Academia.edu (original) (raw)

Papers by Chandra Situmeang

Research paper thumbnail of Pengaruh Mekanisme Good Corporate Governance (GCG) Terhadap Nilai Perusahaan Pada Perusahaan Yang Listing DI Bei

Jurnal Ekonomi MODERNISASI, 2016

The purpose of this study was to determine the effect of managerial ownership, institutional owne... more The purpose of this study was to determine the effect of managerial ownership, institutional ownership and independent directors to corporate value. The population in this study amounted to 383 companies. Sampling in this study using purposive sampling and obtained 66 samples. This study tested using regression analysis techniques. The results of this study indicate that (1) Managerial ownership negative effect on the value of the company. (2) Institutional ownership has no effect on the value of the company.

Research paper thumbnail of Will a High-Performance Finance Function Company Become a High Performance Organization?

CERN European Organization for Nuclear Research - Zenodo, Dec 9, 2022

Each company has a different performance and competitiveness from other companies. This performan... more Each company has a different performance and competitiveness from other companies. This performance determines their resilience to face various economic conditions, including economic contraction due to the Covid-19 pandemic. Various kinds of literature state that High-Performance Organizations (HPO) are related to their financial management performance. This study took a sample of 66 small and medium-sized companies in North Sumatra Province, Indonesia. We conclude that all High-Performance Organizations (HPO) factors strongly correlate with the High-Performance Finance Function (HPFF). Therefore, if a company wants to become a High-Performance Organizations company, it must also become an HPFF company. Therefore, we suggest that the top management of each company pays attention to the interrelated aspects of managing the financial function to improve or maintain the company's competitiveness. Another thing to note is the HPFF characteristics, namely "Personal Development" and "Role Clarity," which can differentiate the performance of the financial function among research respondents.

Research paper thumbnail of Pengaruh Manajemen Laba dan Related Party Transaction Terhadap Nilai Perusahaan Manufaktur yang Terdapat di Bursa Efek Indonesia dengan Komisaris Independen, Kepemilikan Manajerial dan Kepemilikan Institusional Sebagai Variabel Moderasi

Locus Journal of Academic Literature Review

Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba dan related party transaction t... more Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba dan related party transaction terhadap nilai perusahaan. Selain itu, penelitian ini juga bertujuan untuk mengetahui peran dewan komisaris independen, kepemilikan managerial dan kepemilikan institusional dalam memoderasi pengaruh manajemen laba dan related party transaction terhadap nilai perusahaan pada perusahaan manufaktur yang terdapat di Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian asosiatif kausal yang menggunakan pendekatan kuantitatif. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling. Sampel dalam penelitian ini berjumlah 26 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sementara itu, penelitian dilakukan pada tahun 2010-2020. Teknik analisis data yang digunakan untuk menguji hipotesis penelitian dilakukan dengan bantuan software STATA. Hasil yang diperoleh dalam penelitian ini menunjukkan bahwa manajemen laba dan related party transaction terbu...

Research paper thumbnail of The Effect of Pad, Balanced Funds, and Regional Expenditures on Financial Performance of Regional Governments in District/City North Sumatra Province 2017-2020

International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)

The purpose of this study was to determine and analyze the effect of Regional Original Income (PA... more The purpose of this study was to determine and analyze the effect of Regional Original Income (PAD), Balancing Funds, and Regional Expenditures on the Financial Performance of Regency / City Governments in North Sumatra Province. The population of this research is districts/cities in North Sumatra Province as many as 33 districts/cities in the 2017-2020 observation year. The type of sample in this study used a saturated sample where the entire population was sampled. The data was processed using panel data regression statistical tests with the help of SPSS software.The results of this study prove that Regional Original Income, Balancing Funds, and Regional Expenditures have a simultaneous effect on the Financial Performance of Regency / City Governments in North Sumatra Province. Partially Local Original Income, Balancing Funds, and Regional Expenditures have a significant positive effect on the Financial Performance of Regency/City Governments in North Sumatra Province

Research paper thumbnail of Successful Model of Implementing Risk Management in Supply Chain Distribution Channels

International Journal of Supply Chain Management, Oct 5, 2020

The agricultural sector, especially in the highland vegetables, is considered to have potential a... more The agricultural sector, especially in the highland vegetables, is considered to have potential and prospects in supporting food diversification so it must have a comparative advantage. Comparative advantage is obtained with supply chain management and risk management, therefore an optimization model is needed. However, often in agricultural activities risks are often encountered, especially in supply chain distribution channels. Risk management is very important to minimize risks that are part of supply chain management. The objectives of this study are (1) to analyze supply chain flow in the highland vegetables of Karo districtand Dairi district, North Sumatra, (2) to know the optimization and risk management model of the vegetable supply chain distribution channel in Karo District, North Sumatra, and (3) analyzing the minimalism of microcos in vegetable distribution channel of the Karo Regencyand Dairi regency, North Sumatra. The results of this study will provide an optimization model and risk management in the highland supply chain distribution channel channel to have comparative value.

Research paper thumbnail of Studi Pengaruh Corporate Governance dan Earning Management Terhadap Cost of Capital Melalui Information Asymmetry Setelah Implementasi International Financial Reporting Standard

Universitas Sumatera Utara, 2018

Research paper thumbnail of Factors Affecting the Performance of Financial Administration Officials of Regional Apparatus Organizations at the Government of Medan

International Journal of Research and Review, 2022

Research on the factors that affect the performance of officials performance in the government se... more Research on the factors that affect the performance of officials performance in the government sector has been widely carried out. However, there are still relatively few studies that examine the factors that affect the performance of financial administration officials in the local government environment, and the research results are still varied and inconsistent. The purpose of this study was to find empirical evidence whether there is an influence on the quality of human resources, communication, supporting facilities, organizational commitment, and budget refocusing on the performance of financial administration officials of regional apparatus organizations at the government of Medan. The population of this research is the financial administration officials of the regional apparatus organizations in the city of Medan. The unit of analysis is a senior official who works as a financial administrator. Data was collected using a questionnaire which was delivered directly by the autho...

Research paper thumbnail of Meningkatkan Kinerja Perusahaan Logistik Dengan Pendekatan Pengendalian Operasional

PROSIDING FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS DHARMAWANGSA, 2022

In achieving good corporate performance, the business environment demands to establish a division... more In achieving good corporate performance, the business environment demands to establish a division designed to carry out monitoring with the aim of increasing value and improving company operations. Operational control can help monitoring activities because the auditor will see how far the organization's goals have been achieved and whether the company's operating activities have been carried out effectively and efficiently. Operational control will ensure the functions and responsibilities of each ornament in the company to carry out their duties properly in accordance with the provisions, policies and regulations and ensure that audit results in the form of recommendations for improvement have been carried out to improve company performance. This study was conducted to determine the effect of operational control on the performance of logistics companies either simultaneously or partially. This study used instrument testing and analyzed using descriptive analysis, then hypot...

Research paper thumbnail of Study of online learning for accounting subjects in vocational schools during the pandemic period

JPPI (Jurnal Penelitian Pendidikan Indonesia), 2021

Since COVID-19 pandemic has changed the way people conduct things, including educational activiti... more Since COVID-19 pandemic has changed the way people conduct things, including educational activities, online learning has become a necessity that schools must adopt. This study aims to analyze the relationship of various variables that affect the success of online learning in accounting subjects in vocational high. This study is a quantitative cross-sectional online survey with 308 respondents from 26 schools in North Sumatra, Indonesia. Data analysis was performed through regression analysis with moderating variables. It concluded that the success of online learning process as measured by Learning Satisfaction was influenced by Student Characteristics, Learning Accessibility, and Textbooks, while Multimedia Materials and other Text Materials did not have any effect. It further observed that teacher Support does not affect learning satisfaction but can moderate the relationship between student characteristics and textbook quality. This means that all related parties need to focus on ...

Research paper thumbnail of The Effect of Financial Information on The Decision of Individual Investment Investors in North Sumatera With Intention as Mediation and Recommendation of Financial Advisors as Moderating

Proceedings of the First Multidiscipline International Conference, MIC 2021, October 30 2021, Jakarta, Indonesia, 2022

This study aims to examine and analyze the effect of financial information on investment decision... more This study aims to examine and analyze the effect of financial information on investment decisions of individual investors in North Sumatra with the intention of mediating and recommendations of financial advisors as moderating. Data was collected through a questionnaire of 240 respondents namely individual investors in North Sumatra (Medan, Deli Serdang and Tebing Tinggi). Quantitative analysis consisting of descriptive analysis, and SEM-PLS analysis using the help of WarpPLS software. 3.0. Research results show that financial information has a positive effect on investment intentions and decisions. Investment intention has a significant positive effect on investment decisions. Investor intentions mediate the relationship between financial information and investment decisions. Financial advisory recommendations are not significant in moderating the effect of financial information on investment intentions.

Research paper thumbnail of Supplementary Data for "Study of Online Learning for Accounting Subjects in Vocational Schools During the Pandemic Period

This data contains a questionnaire, tabulated questionnaire data, and a Strobe Guideline checklist

Research paper thumbnail of Pengembangan Sistem Dan Penguatan Manajemen Koperasi

Indonesian Journal of Community Engagement, 2016

Koperasi adalah salah satu pilar perekonomian yang telah terbukti menjadi penyokong perekonomian ... more Koperasi adalah salah satu pilar perekonomian yang telah terbukti menjadi penyokong perekonomian nasional. Namun demikian kebanyakan koperasi masih kurang optimal dikelola sehingga tidak mampu berkembang dengan baik. Perbedaan pengelolaan yang paling umum antara koperasi dengan institusi keuangan lainnya adalah penerapan teknologi informasi untuk mendukung administrasi keuangan. Namun kekurangoptimalan pengelolaan tersebut tidak hanya terbatas pada hal tersebut namun juga meliputi kurangbaiknya penerapan prinsip-prinsip manajemen secara umum. Hal ini tentu mengakibatkan pengembangan koperasi tidak dapat dicapai secara optimal. Hal ini sangat kontradiktif dengan siginifikansi peran koperasi terutama untuk pemberdayaan masyarakat dengan kemampuan ekonomi menengah kebawah. Kondisi diatas menjadi faktor pendorong, tim mengusulkan kegiatan yang bertujuan untuk meningkatkan daya saing koperasi atas dua aspek yaitu pembenahan sistem dan penguatan manajemen. Tim mengusulkan untuk melakukan...

Research paper thumbnail of Success Model for Risk Management Disclosure

Every company must find risks in carrying out its activities, in terms of financial risk or opera... more Every company must find risks in carrying out its activities, in terms of financial risk or operational risk. In a uncertain economic situation, risk management is one way to reduce and handle anything risk that the company might face. This study aims to analyze managerial influences ownership, ownership of domestic institutions, ownership of foreign institutions, public company ownership and size in risk management disclosures. The population used here is secondary data from Indonesia stock exchange (IDX), which is an annual report manufacturing companies registered in the period 20142018. Sample study using purposive sampling and final data consisting of 189 companies. Statistics method used is multiple regression analysis (MRA), hypothesis testing with the t test and the F test. The results of this study indicate that (1) managerial ownership has no effect on risk management disclosure (2) ownership of domestic institutions affects disclosure risk management (3) ownership of fore...

Research paper thumbnail of Analisis Pengaruh Non Financial Measures Disclosure, Corporate Governance Dan Kualitas Audit Terhadap PerformanceMelalui Cost Of Equity Perusahaan

: This study aims to determine the effect of non-financial measures of disclosures, corporate gov... more : This study aims to determine the effect of non-financial measures of disclosures, corporate governance and the quality of audits of performances through the company’s cost of equity, at a manufacturing company in Indonesia Stock Exchange 2014 Performance period is the achievement of the company. The cost of equity is the rate of return expected by investors. This study uses three variables, namely nonfinancial measures disclosure, corporate governance, quality audit. The population of this research is all manufacturing companies listed in Indonesia Stock Exchange in 2014. The source of this research is secondary data obtained by downloading the annual financial statements in www.idx.co.id sites, the stock price data at the site www.yahoofinance.com , and the SBI interest rate of sites www.bi.go.id the methods used to analyze the data is statistical path analysis. The result showed that the analysis of the influence of non-financial measures of disclosure, corporate governance, and...

Research paper thumbnail of Pemodelan Perhitungan Biaya Penyelenggaraan Pendidikan Berbasis Aktivitas Pada Sekolah Menengah Kejuruan DI Propinsi Sumatera Utara

Penelitian ini bertujuan untuk menghitung biaya unit untuk menghasilkan satu lulusan sekolah mene... more Penelitian ini bertujuan untuk menghitung biaya unit untuk menghasilkan satu lulusan sekolah menengah tingkat menengah. Perhitungannya dana Bantuan Operasional Sekolah (BOS)diperlukan karena sampai dengan saat ini didistribusikan dengan jumlah yang sama di seluruh wilayah Indonesia dan untuk semua jurusan. Hal ini kemungkinan besar kurang optimal karena sebenarnya ada perbedaan karakteristik yang sangat mendasar antara lain kapasitas ekonomi masing-masing daerah, standar biaya untuk masing-masing wilayah, dan jenis departemen di sekolah. Berdasarkan hal tersebut, peneliti berasumsi bahwa analisis biaya harus dilakukan dengan mempertimbangkan hal-hal ini sebagai dasar untuk menyediakan dana BOS yang disesuaikan dengan karakteristik tertentu. Data yang akan dianalisis dalam penelitian ini adalah data provinsi sumatera utara. Penelitian ini dilakukan dalam dua tahap, yang dalam laporan kemajuan ini baru mencakup survei di wilayah Sumatera Utara. Tahapan survei untuk mendapatkan data ya...

Research paper thumbnail of Effect of Earnings Management on Cost of Debt Before and After International Standard Financial Reporting Implementation

Proceedings of the 1st Economics and Business International Conference 2017 (EBIC 2017), 2018

A business environment with high competition requires higher efficiency, not just operating effic... more A business environment with high competition requires higher efficiency, not just operating efficiency but also the funding efficiency. One of the causes of funding inefficiency is the hj gh cost of debt as a result of earni0_gs man2!Jeme'llJ?.!:ectices that can reduce investoq_ confidence in the company's financial statements. The practice of eami!J.9S man~ment has attract~ practitioners, researchers, and regulators _2y develop various detecting models and develop standards such as Wernational Financial Reporting Standard (I FRS). To analyze influence the effect of earnings management on cost of debt, this study uses three approaches: competing-component model, business model, and discretiry revenue model. The approach used is to review the capability of the linear regression model that is formed and to perform comparative analysis among the regression models formed by data from manufacturing companies ltsted in the Indonesia Stock Exchange for the years 2007-2011 as data before the IFRS implementation and 2012-2015 for data after the I FRS implementation. Based b n the results of data processing obtained evidence that earnings management negatively affect tb e cost of debt using the three approaches but the model formed with business model aP.proach has stronger than the regression equation formed with other models. When ~o mpared to the_.period before and after the implementation of I FRS, seen earnings management practices have decreased and the effect on t he cost of deb becomes smaller. Keywords-Earning Management Cost of Debt IFRS I. INTRODUCTION At this time there is increased intensity of competition between companies.

Research paper thumbnail of Determination of Joint Lot Size using the supply chain approach with Vendor Managed Inventory (VMI) Method at PT. XYZ

IOP Conference Series: Materials Science and Engineering, 2020

Research paper thumbnail of Governance Based on Cost Analysis: Unit Cost Analysis for Vocational Schools

KnE Social Sciences, 2018

This study aims to calculate unit cost to produce one middle-level vocational school graduate (in... more This study aims to calculate unit cost to produce one middle-level vocational school graduate (in Indonesian terms known as 'Sekolah Menengah Kejuruan' abbreviated as SMK). The calculation is required because operational grant funds (in Indonesian terms known as antuan Operational Sekolah abbreviated as BOS) are distributed so far to the same extent in all areas of Indonesia and for all majors. This is most likely less than optimal because in fact there are very basic characteristics differences including; Economic capacity of each region, the cost standard for each region, and the type of department in the school. Based on this, the researcher assumed that cost analysis should be done by considering these things as a basis to provide BOS funds tailored to specific characteristics. The data to be analyzed in this research is North Sumatra province data. This research is conducted in two stages, which in this report only completed the first phase which is a survey in North Sumatra region. Stages of survey to obtain data which then analyzed with related data such as community income, learning outcomes through the value of national examinations, tuition fee, and conditions of learning facilities. The research is funded by the ministries of research, technology and higher education through competing grant schemes for fiscal year 2017 and 2018. The result of correlation analysis between the variables shows that there is a strong relationship between the average income with average tuition paid by the community and between average tuition paid by the community with Quality Level of Education Facilities. The result of correlation analysis also shows a moderate relationship between the average tuition with learning outcomes measured through average national exam and relationship between quality level of education facilities with average national exam. While the relationship between average income with average national exam does not have a strong relationship. The result of correlation analysis concludes that further research is required to calculate unit cost. The results of these calculations can be used as a recommendation for policy makers to evaluate the funding system boss funds to pay attention to the characteristics as mentioned earlier.

Research paper thumbnail of Analisis Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah terhadap Kinerja Pegawai pada SKPD Pemerintah Kota Medan

Analisis Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah Terhadap Kinerja Pegawai Pada Skpd Pemerintah Kota Medan, Feb 27, 2014

Permasalahan yang dibahas pada penelitian ini adalah Apakah Pemahaman Sistem Akuntansi Keuangan D... more Permasalahan yang dibahas pada penelitian ini adalah Apakah Pemahaman Sistem Akuntansi Keuangan Daerah berpengaruh terhadap Kinerja Pegawai pada SKPD Pemerintahan Kota Medan. Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah berpengaruh pada Kinerja Pegawai pada SKPD Pemerintahan Kota Medan.Teknik pengumpulan data yang digunakan dalam penelitian ini adalah metode survey dengan menggunakan kuesioner. Populasi penelitian ini adalah kepala staf bagian Pengguna Anggaran (Kuasa Pengguna Anggaran), Pejabat Pelaksana Teknis Kegiatan (PPTK), Pejabat Penatausahaan Keuangan (PPK) dari 15 Dinas Pada Pemerintahan Kota Medan. Pemilihan sampel dalam penelitian ini dengan menggunakan metode purposive sampling yaitu pegawai yang mempunyai karakteria pengalaman kerja minimal tiga (3) tahun. Data yang digunakan adalah data primer yang diperoleh dengan memberikan 45 kuesioner kepada kepala staf bagian Pengguna Anggaran (Kuasa Pengguna Anggaran), Pejabat Pelaksana Teknis Kegiatan (PPTK), Pejabat Penatausahaan Keuangan (PPK) dari 15 Dinas Pada Pemerintahan Kota Medan. Dari hasil penyebaran kuesioner dan pengumpulannya kembali data yang dapat diolah berjumlah 42 kuesioner.Pengujian data dilakukan dengan uji validitas dan uji reliabilitas serta uji asumsi klasik yang digunakan adalah uji heteroskedastisitas dan uji normalitas, sedangkan pengujian hipotesis dengan analisis regresi sederhana. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi sederhana dengan bantuan SPSS 15.00. Hasil yang diperoleh dari analisis data menunjukan pemahaman sistem akuntansi keuangan daerah berpengaruh secara signifikan terhadap kinerja pegawai dimana t hitung 7,275 > t tabel 1,684 dengan tingkat signifikasi (0,00 < 0,05) maka Ha diterima dan H0 ditolak.Kesimpulan penelitian ini adalah Pemahaman Sistem Akuntansi Keuangan Daerah secara parsial berpengaruh secara signifikan terhadap Kinerja pegawai Pada SKPD Pemerintah Kota Medan

Research paper thumbnail of Pengaruh Mekanisme Good Corporate Governance (GCG) Terhadap Nilai Perusahaan Pada Perusahaan Yang Listing DI Bei

Jurnal Ekonomi MODERNISASI, 2016

The purpose of this study was to determine the effect of managerial ownership, institutional owne... more The purpose of this study was to determine the effect of managerial ownership, institutional ownership and independent directors to corporate value. The population in this study amounted to 383 companies. Sampling in this study using purposive sampling and obtained 66 samples. This study tested using regression analysis techniques. The results of this study indicate that (1) Managerial ownership negative effect on the value of the company. (2) Institutional ownership has no effect on the value of the company.

Research paper thumbnail of Will a High-Performance Finance Function Company Become a High Performance Organization?

CERN European Organization for Nuclear Research - Zenodo, Dec 9, 2022

Each company has a different performance and competitiveness from other companies. This performan... more Each company has a different performance and competitiveness from other companies. This performance determines their resilience to face various economic conditions, including economic contraction due to the Covid-19 pandemic. Various kinds of literature state that High-Performance Organizations (HPO) are related to their financial management performance. This study took a sample of 66 small and medium-sized companies in North Sumatra Province, Indonesia. We conclude that all High-Performance Organizations (HPO) factors strongly correlate with the High-Performance Finance Function (HPFF). Therefore, if a company wants to become a High-Performance Organizations company, it must also become an HPFF company. Therefore, we suggest that the top management of each company pays attention to the interrelated aspects of managing the financial function to improve or maintain the company's competitiveness. Another thing to note is the HPFF characteristics, namely "Personal Development" and "Role Clarity," which can differentiate the performance of the financial function among research respondents.

Research paper thumbnail of Pengaruh Manajemen Laba dan Related Party Transaction Terhadap Nilai Perusahaan Manufaktur yang Terdapat di Bursa Efek Indonesia dengan Komisaris Independen, Kepemilikan Manajerial dan Kepemilikan Institusional Sebagai Variabel Moderasi

Locus Journal of Academic Literature Review

Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba dan related party transaction t... more Penelitian ini bertujuan untuk mengetahui pengaruh manajemen laba dan related party transaction terhadap nilai perusahaan. Selain itu, penelitian ini juga bertujuan untuk mengetahui peran dewan komisaris independen, kepemilikan managerial dan kepemilikan institusional dalam memoderasi pengaruh manajemen laba dan related party transaction terhadap nilai perusahaan pada perusahaan manufaktur yang terdapat di Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian asosiatif kausal yang menggunakan pendekatan kuantitatif. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling. Sampel dalam penelitian ini berjumlah 26 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sementara itu, penelitian dilakukan pada tahun 2010-2020. Teknik analisis data yang digunakan untuk menguji hipotesis penelitian dilakukan dengan bantuan software STATA. Hasil yang diperoleh dalam penelitian ini menunjukkan bahwa manajemen laba dan related party transaction terbu...

Research paper thumbnail of The Effect of Pad, Balanced Funds, and Regional Expenditures on Financial Performance of Regional Governments in District/City North Sumatra Province 2017-2020

International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)

The purpose of this study was to determine and analyze the effect of Regional Original Income (PA... more The purpose of this study was to determine and analyze the effect of Regional Original Income (PAD), Balancing Funds, and Regional Expenditures on the Financial Performance of Regency / City Governments in North Sumatra Province. The population of this research is districts/cities in North Sumatra Province as many as 33 districts/cities in the 2017-2020 observation year. The type of sample in this study used a saturated sample where the entire population was sampled. The data was processed using panel data regression statistical tests with the help of SPSS software.The results of this study prove that Regional Original Income, Balancing Funds, and Regional Expenditures have a simultaneous effect on the Financial Performance of Regency / City Governments in North Sumatra Province. Partially Local Original Income, Balancing Funds, and Regional Expenditures have a significant positive effect on the Financial Performance of Regency/City Governments in North Sumatra Province

Research paper thumbnail of Successful Model of Implementing Risk Management in Supply Chain Distribution Channels

International Journal of Supply Chain Management, Oct 5, 2020

The agricultural sector, especially in the highland vegetables, is considered to have potential a... more The agricultural sector, especially in the highland vegetables, is considered to have potential and prospects in supporting food diversification so it must have a comparative advantage. Comparative advantage is obtained with supply chain management and risk management, therefore an optimization model is needed. However, often in agricultural activities risks are often encountered, especially in supply chain distribution channels. Risk management is very important to minimize risks that are part of supply chain management. The objectives of this study are (1) to analyze supply chain flow in the highland vegetables of Karo districtand Dairi district, North Sumatra, (2) to know the optimization and risk management model of the vegetable supply chain distribution channel in Karo District, North Sumatra, and (3) analyzing the minimalism of microcos in vegetable distribution channel of the Karo Regencyand Dairi regency, North Sumatra. The results of this study will provide an optimization model and risk management in the highland supply chain distribution channel channel to have comparative value.

Research paper thumbnail of Studi Pengaruh Corporate Governance dan Earning Management Terhadap Cost of Capital Melalui Information Asymmetry Setelah Implementasi International Financial Reporting Standard

Universitas Sumatera Utara, 2018

Research paper thumbnail of Factors Affecting the Performance of Financial Administration Officials of Regional Apparatus Organizations at the Government of Medan

International Journal of Research and Review, 2022

Research on the factors that affect the performance of officials performance in the government se... more Research on the factors that affect the performance of officials performance in the government sector has been widely carried out. However, there are still relatively few studies that examine the factors that affect the performance of financial administration officials in the local government environment, and the research results are still varied and inconsistent. The purpose of this study was to find empirical evidence whether there is an influence on the quality of human resources, communication, supporting facilities, organizational commitment, and budget refocusing on the performance of financial administration officials of regional apparatus organizations at the government of Medan. The population of this research is the financial administration officials of the regional apparatus organizations in the city of Medan. The unit of analysis is a senior official who works as a financial administrator. Data was collected using a questionnaire which was delivered directly by the autho...

Research paper thumbnail of Meningkatkan Kinerja Perusahaan Logistik Dengan Pendekatan Pengendalian Operasional

PROSIDING FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS DHARMAWANGSA, 2022

In achieving good corporate performance, the business environment demands to establish a division... more In achieving good corporate performance, the business environment demands to establish a division designed to carry out monitoring with the aim of increasing value and improving company operations. Operational control can help monitoring activities because the auditor will see how far the organization's goals have been achieved and whether the company's operating activities have been carried out effectively and efficiently. Operational control will ensure the functions and responsibilities of each ornament in the company to carry out their duties properly in accordance with the provisions, policies and regulations and ensure that audit results in the form of recommendations for improvement have been carried out to improve company performance. This study was conducted to determine the effect of operational control on the performance of logistics companies either simultaneously or partially. This study used instrument testing and analyzed using descriptive analysis, then hypot...

Research paper thumbnail of Study of online learning for accounting subjects in vocational schools during the pandemic period

JPPI (Jurnal Penelitian Pendidikan Indonesia), 2021

Since COVID-19 pandemic has changed the way people conduct things, including educational activiti... more Since COVID-19 pandemic has changed the way people conduct things, including educational activities, online learning has become a necessity that schools must adopt. This study aims to analyze the relationship of various variables that affect the success of online learning in accounting subjects in vocational high. This study is a quantitative cross-sectional online survey with 308 respondents from 26 schools in North Sumatra, Indonesia. Data analysis was performed through regression analysis with moderating variables. It concluded that the success of online learning process as measured by Learning Satisfaction was influenced by Student Characteristics, Learning Accessibility, and Textbooks, while Multimedia Materials and other Text Materials did not have any effect. It further observed that teacher Support does not affect learning satisfaction but can moderate the relationship between student characteristics and textbook quality. This means that all related parties need to focus on ...

Research paper thumbnail of The Effect of Financial Information on The Decision of Individual Investment Investors in North Sumatera With Intention as Mediation and Recommendation of Financial Advisors as Moderating

Proceedings of the First Multidiscipline International Conference, MIC 2021, October 30 2021, Jakarta, Indonesia, 2022

This study aims to examine and analyze the effect of financial information on investment decision... more This study aims to examine and analyze the effect of financial information on investment decisions of individual investors in North Sumatra with the intention of mediating and recommendations of financial advisors as moderating. Data was collected through a questionnaire of 240 respondents namely individual investors in North Sumatra (Medan, Deli Serdang and Tebing Tinggi). Quantitative analysis consisting of descriptive analysis, and SEM-PLS analysis using the help of WarpPLS software. 3.0. Research results show that financial information has a positive effect on investment intentions and decisions. Investment intention has a significant positive effect on investment decisions. Investor intentions mediate the relationship between financial information and investment decisions. Financial advisory recommendations are not significant in moderating the effect of financial information on investment intentions.

Research paper thumbnail of Supplementary Data for "Study of Online Learning for Accounting Subjects in Vocational Schools During the Pandemic Period

This data contains a questionnaire, tabulated questionnaire data, and a Strobe Guideline checklist

Research paper thumbnail of Pengembangan Sistem Dan Penguatan Manajemen Koperasi

Indonesian Journal of Community Engagement, 2016

Koperasi adalah salah satu pilar perekonomian yang telah terbukti menjadi penyokong perekonomian ... more Koperasi adalah salah satu pilar perekonomian yang telah terbukti menjadi penyokong perekonomian nasional. Namun demikian kebanyakan koperasi masih kurang optimal dikelola sehingga tidak mampu berkembang dengan baik. Perbedaan pengelolaan yang paling umum antara koperasi dengan institusi keuangan lainnya adalah penerapan teknologi informasi untuk mendukung administrasi keuangan. Namun kekurangoptimalan pengelolaan tersebut tidak hanya terbatas pada hal tersebut namun juga meliputi kurangbaiknya penerapan prinsip-prinsip manajemen secara umum. Hal ini tentu mengakibatkan pengembangan koperasi tidak dapat dicapai secara optimal. Hal ini sangat kontradiktif dengan siginifikansi peran koperasi terutama untuk pemberdayaan masyarakat dengan kemampuan ekonomi menengah kebawah. Kondisi diatas menjadi faktor pendorong, tim mengusulkan kegiatan yang bertujuan untuk meningkatkan daya saing koperasi atas dua aspek yaitu pembenahan sistem dan penguatan manajemen. Tim mengusulkan untuk melakukan...

Research paper thumbnail of Success Model for Risk Management Disclosure

Every company must find risks in carrying out its activities, in terms of financial risk or opera... more Every company must find risks in carrying out its activities, in terms of financial risk or operational risk. In a uncertain economic situation, risk management is one way to reduce and handle anything risk that the company might face. This study aims to analyze managerial influences ownership, ownership of domestic institutions, ownership of foreign institutions, public company ownership and size in risk management disclosures. The population used here is secondary data from Indonesia stock exchange (IDX), which is an annual report manufacturing companies registered in the period 20142018. Sample study using purposive sampling and final data consisting of 189 companies. Statistics method used is multiple regression analysis (MRA), hypothesis testing with the t test and the F test. The results of this study indicate that (1) managerial ownership has no effect on risk management disclosure (2) ownership of domestic institutions affects disclosure risk management (3) ownership of fore...

Research paper thumbnail of Analisis Pengaruh Non Financial Measures Disclosure, Corporate Governance Dan Kualitas Audit Terhadap PerformanceMelalui Cost Of Equity Perusahaan

: This study aims to determine the effect of non-financial measures of disclosures, corporate gov... more : This study aims to determine the effect of non-financial measures of disclosures, corporate governance and the quality of audits of performances through the company’s cost of equity, at a manufacturing company in Indonesia Stock Exchange 2014 Performance period is the achievement of the company. The cost of equity is the rate of return expected by investors. This study uses three variables, namely nonfinancial measures disclosure, corporate governance, quality audit. The population of this research is all manufacturing companies listed in Indonesia Stock Exchange in 2014. The source of this research is secondary data obtained by downloading the annual financial statements in www.idx.co.id sites, the stock price data at the site www.yahoofinance.com , and the SBI interest rate of sites www.bi.go.id the methods used to analyze the data is statistical path analysis. The result showed that the analysis of the influence of non-financial measures of disclosure, corporate governance, and...

Research paper thumbnail of Pemodelan Perhitungan Biaya Penyelenggaraan Pendidikan Berbasis Aktivitas Pada Sekolah Menengah Kejuruan DI Propinsi Sumatera Utara

Penelitian ini bertujuan untuk menghitung biaya unit untuk menghasilkan satu lulusan sekolah mene... more Penelitian ini bertujuan untuk menghitung biaya unit untuk menghasilkan satu lulusan sekolah menengah tingkat menengah. Perhitungannya dana Bantuan Operasional Sekolah (BOS)diperlukan karena sampai dengan saat ini didistribusikan dengan jumlah yang sama di seluruh wilayah Indonesia dan untuk semua jurusan. Hal ini kemungkinan besar kurang optimal karena sebenarnya ada perbedaan karakteristik yang sangat mendasar antara lain kapasitas ekonomi masing-masing daerah, standar biaya untuk masing-masing wilayah, dan jenis departemen di sekolah. Berdasarkan hal tersebut, peneliti berasumsi bahwa analisis biaya harus dilakukan dengan mempertimbangkan hal-hal ini sebagai dasar untuk menyediakan dana BOS yang disesuaikan dengan karakteristik tertentu. Data yang akan dianalisis dalam penelitian ini adalah data provinsi sumatera utara. Penelitian ini dilakukan dalam dua tahap, yang dalam laporan kemajuan ini baru mencakup survei di wilayah Sumatera Utara. Tahapan survei untuk mendapatkan data ya...

Research paper thumbnail of Effect of Earnings Management on Cost of Debt Before and After International Standard Financial Reporting Implementation

Proceedings of the 1st Economics and Business International Conference 2017 (EBIC 2017), 2018

A business environment with high competition requires higher efficiency, not just operating effic... more A business environment with high competition requires higher efficiency, not just operating efficiency but also the funding efficiency. One of the causes of funding inefficiency is the hj gh cost of debt as a result of earni0_gs man2!Jeme'llJ?.!:ectices that can reduce investoq_ confidence in the company's financial statements. The practice of eami!J.9S man~ment has attract~ practitioners, researchers, and regulators _2y develop various detecting models and develop standards such as Wernational Financial Reporting Standard (I FRS). To analyze influence the effect of earnings management on cost of debt, this study uses three approaches: competing-component model, business model, and discretiry revenue model. The approach used is to review the capability of the linear regression model that is formed and to perform comparative analysis among the regression models formed by data from manufacturing companies ltsted in the Indonesia Stock Exchange for the years 2007-2011 as data before the IFRS implementation and 2012-2015 for data after the I FRS implementation. Based b n the results of data processing obtained evidence that earnings management negatively affect tb e cost of debt using the three approaches but the model formed with business model aP.proach has stronger than the regression equation formed with other models. When ~o mpared to the_.period before and after the implementation of I FRS, seen earnings management practices have decreased and the effect on t he cost of deb becomes smaller. Keywords-Earning Management Cost of Debt IFRS I. INTRODUCTION At this time there is increased intensity of competition between companies.

Research paper thumbnail of Determination of Joint Lot Size using the supply chain approach with Vendor Managed Inventory (VMI) Method at PT. XYZ

IOP Conference Series: Materials Science and Engineering, 2020

Research paper thumbnail of Governance Based on Cost Analysis: Unit Cost Analysis for Vocational Schools

KnE Social Sciences, 2018

This study aims to calculate unit cost to produce one middle-level vocational school graduate (in... more This study aims to calculate unit cost to produce one middle-level vocational school graduate (in Indonesian terms known as 'Sekolah Menengah Kejuruan' abbreviated as SMK). The calculation is required because operational grant funds (in Indonesian terms known as antuan Operational Sekolah abbreviated as BOS) are distributed so far to the same extent in all areas of Indonesia and for all majors. This is most likely less than optimal because in fact there are very basic characteristics differences including; Economic capacity of each region, the cost standard for each region, and the type of department in the school. Based on this, the researcher assumed that cost analysis should be done by considering these things as a basis to provide BOS funds tailored to specific characteristics. The data to be analyzed in this research is North Sumatra province data. This research is conducted in two stages, which in this report only completed the first phase which is a survey in North Sumatra region. Stages of survey to obtain data which then analyzed with related data such as community income, learning outcomes through the value of national examinations, tuition fee, and conditions of learning facilities. The research is funded by the ministries of research, technology and higher education through competing grant schemes for fiscal year 2017 and 2018. The result of correlation analysis between the variables shows that there is a strong relationship between the average income with average tuition paid by the community and between average tuition paid by the community with Quality Level of Education Facilities. The result of correlation analysis also shows a moderate relationship between the average tuition with learning outcomes measured through average national exam and relationship between quality level of education facilities with average national exam. While the relationship between average income with average national exam does not have a strong relationship. The result of correlation analysis concludes that further research is required to calculate unit cost. The results of these calculations can be used as a recommendation for policy makers to evaluate the funding system boss funds to pay attention to the characteristics as mentioned earlier.

Research paper thumbnail of Analisis Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah terhadap Kinerja Pegawai pada SKPD Pemerintah Kota Medan

Analisis Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah Terhadap Kinerja Pegawai Pada Skpd Pemerintah Kota Medan, Feb 27, 2014

Permasalahan yang dibahas pada penelitian ini adalah Apakah Pemahaman Sistem Akuntansi Keuangan D... more Permasalahan yang dibahas pada penelitian ini adalah Apakah Pemahaman Sistem Akuntansi Keuangan Daerah berpengaruh terhadap Kinerja Pegawai pada SKPD Pemerintahan Kota Medan. Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah berpengaruh pada Kinerja Pegawai pada SKPD Pemerintahan Kota Medan.Teknik pengumpulan data yang digunakan dalam penelitian ini adalah metode survey dengan menggunakan kuesioner. Populasi penelitian ini adalah kepala staf bagian Pengguna Anggaran (Kuasa Pengguna Anggaran), Pejabat Pelaksana Teknis Kegiatan (PPTK), Pejabat Penatausahaan Keuangan (PPK) dari 15 Dinas Pada Pemerintahan Kota Medan. Pemilihan sampel dalam penelitian ini dengan menggunakan metode purposive sampling yaitu pegawai yang mempunyai karakteria pengalaman kerja minimal tiga (3) tahun. Data yang digunakan adalah data primer yang diperoleh dengan memberikan 45 kuesioner kepada kepala staf bagian Pengguna Anggaran (Kuasa Pengguna Anggaran), Pejabat Pelaksana Teknis Kegiatan (PPTK), Pejabat Penatausahaan Keuangan (PPK) dari 15 Dinas Pada Pemerintahan Kota Medan. Dari hasil penyebaran kuesioner dan pengumpulannya kembali data yang dapat diolah berjumlah 42 kuesioner.Pengujian data dilakukan dengan uji validitas dan uji reliabilitas serta uji asumsi klasik yang digunakan adalah uji heteroskedastisitas dan uji normalitas, sedangkan pengujian hipotesis dengan analisis regresi sederhana. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi sederhana dengan bantuan SPSS 15.00. Hasil yang diperoleh dari analisis data menunjukan pemahaman sistem akuntansi keuangan daerah berpengaruh secara signifikan terhadap kinerja pegawai dimana t hitung 7,275 > t tabel 1,684 dengan tingkat signifikasi (0,00 < 0,05) maka Ha diterima dan H0 ditolak.Kesimpulan penelitian ini adalah Pemahaman Sistem Akuntansi Keuangan Daerah secara parsial berpengaruh secara signifikan terhadap Kinerja pegawai Pada SKPD Pemerintah Kota Medan