Media Publikasi Ilmiah UNIKA (Universitas Katolik) Santo Thomas Medan
Not a member yet
3235 research outputs found
Sort by
EVALUASI PELAKSANAAN SISTEM DAN PROSEDUR PENGELUARAN KAS UANG PERSEDIAAN TAHUN 2020-2023 (STUDI KASUS: DI DINAS PENDIDIKAN KABUPATEN ASAHAN)
Get PDFThis study aims to implement the cash disbursement system and procedures for Provision Money at the Asahan Regency Education Office, as well as its compliance with the Minister of Home Affairs Regulation Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management. The method used is a qualitative descriptive approach with data collection techniques in the form of observation, interviews, and documentation of related parties. The population in this study includes all UP management activities in the office, with samples in the form of UP cash disbursement procedure documents in the form of SPP-UP, SPM-UP, and SP2D-UP. The data analysis technique was carried out qualitatively descriptively. The results of the study indicate that in general the implementation of the cash disbursement system and procedures for Provision Money at the Asahan Regency Education Office has carried out the procedure, however, it still requires improvement, namely by attaching the type of expenditure to procedural documents such as SPP-UP, SPM-UP, and SP2D-UP to facilitate transparency and effectiveness in the use of UP funds. This research is expected to be an evaluation material in improving compliance with these regulation
THE EFFECT OF PROFITABILITY AND LIQUIDITY ON FIRM VALUE WITH DIVIDEND POLICY AS AN INTERVENING VARIABLE IN CONSUMER GOODS INDUSTRY COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING 2019-2023
Get PDFThis research aims to analyze the effect of profitability and liquidity on firm value with dividend policy as an intervening variable in consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Profitability is measured using Return on Assets (ROA), liquidity using Current Ratio (CR), firm value using Price to Book Value (PBV), and dividend policy using Dividend Payout Ratio (DPR). This research is quantitative in nature with a descriptive approach. The data used are secondary data obtained from the companies’ annual financial reports published on the official IDX website. The sample consists of 34 companies selected using a purposive sampling technique. Data were analyzed using Partial Least Squares (PLS) with the help of SmartPLS software. The results show that (1) profitability has a significant positive effect on firm value, (2) liquidity has a significant negative effect on firm value, (3) profitability has a significant positive effect on dividend policy, (4) liquidity has a significant positive effect on dividend policy, (5) dividend policy has a significant positive effect on firm value, (6) dividend policy does not significantly mediate the effect of profitability on firm value, and (7) dividend policy does not significantly mediate the effect of liquidity on firm value
DAMPAK MANAJEMEN RISIKO TERHADAP KINERJA PERUSAHAAN
Get PDFThe purpose of this literature review is to determine the impact of risk management on company performance. The method used in this study is a literature review, reviewing several previous studies. This scientific article was written using qualitative methods and literature research to support the theoretical basis of the study. A total of 15 randomly selected research journals from the last 10 years (2015-2025) were used for this study. Based on the study, it was concluded that risk management plays a role in company performance. Therefore, risk management has a positive role in company performance. Risk management is one of the references used to manage existing resources within a company, so that the company can achieve good value and generate profits according to company expectations
PENGARUH KUALITAS PELAYANAN, KEPERCAYAAN DAN FASILITAS TERHADAP KEPUASAN PASIEN RAWAT JALAN PADA RUMAH SAKIT TANDUN PT. NUSALIMA MEDIKA RIAU
Get PDFThis study aims to determine and explain the effect of service quality, trust and facilities on outpatient satisfaction at Tandun Hospital, PT. Nusalima Medika, Riau. Data were collected using questionnaires and documentation. The research approach used was quantitative, with 89 respondents selected using accidental sampling. The data in this study were analyzed using SPSS version 25.00. The results showed that the quality of service, trust and facilities had a good influence together, having a positive and significant effect on patient satisfaction. The determination coefficient value of 0.710 indicates that 71% of patient satisfaction can be explained by service quality, trust and facilities, while the remaining 29% is explained by other factors such as price, product quality and convenience
PENGARUH KEMAMPUAN KERJA, KEPEMIMPINAN DAN SEMANGAT KERJA TERHADAP KINERJA KARYAWAN PADA PT. PERKEBUNAN NUSANTARA IV REGIONAL II MEDAN
Get PDFThis study aims to analyze the influence of work ability, leadership, and work spirit on employee performance at PT. Perkebunan Nusantara IV Regional II Medan. A quantitative approach was used with a survey method by distributing questionnaires to 44 employees from the Technical and Processing Department. The sampling technique used was saturated sampling. The results show the regression model: Y = 1.218 + 0.472X1 + 0.272X2 + 0.319X3 + ei. All independent variables positively and significantly affect employee performance. Work ability has a significance of 0.003 < 0.05 and a t-count of 3.189 > t-table 1.683. Leadership has a significance of 0.022 < 0.05 and a t-count of 2.388. Work spirit is also significant with 0.026 < 0.05 and a t-count of 2.315. The coefficient of determination (R²) is 0.784, meaning that 78.4% of the variation in employee performance is explained by the three variables. The F-test shows F-count 48.459 > F-table 2.83 with a significance of 0.000 < 0.05, indicating that the variables simultaneously have a significant effect
EVALUASI PENERAPAN PERNYATAAN STANDAR AKUNTANSI PEMERINTAHAN (PSAP) NO. 02 TENTANG LAPORAN REALISASI ANGGARAN (STUDI KASUS PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KOTA MEDAN)
Get PDFThe purpose of this study was to determine whether the application of Government Accounting Standards Statement No.02 on budget realization reports stipulated in Government Regulation No.71 of 2010 has been applied to the Regional Financial and Asset Management Agency of the Medan City Government. This type of research is qualitative descriptive analysis research. The population in this study is the budget realization report of the Medan City Government. The sample of this research is the budget realization report of the Medan City Government for 2020-2022. The data collection techniques in this study used interviews and documentation. The results showed that the recognition, measurement, presentation, and reporting in the Medan City Government's budget realization report were in accordance with Statement of Government Accounting Standards No.02 No. 02 as stipulated in Government Regulation No. 71 of 2010. Medan City Government has applied revenue, expenditure, surplus/deficit, financing, and remaining surplus/ deficit financing items, although transfer items are not presented because there are no transactions. In conclusion, the Medan City Government's overall budget realization report is in accordance with Statement of Government Accounting No.02 as stipulated in Government Regulation No. 71 of 2010. Researchers suggest that this application can be maintained to create transparency and accountability, as well as provide input for other regions in the application of Statement of Government Accounting No.02 on budget realization reports regulated in Government Regulation No. 71 of 2010
ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN PELAKU UMKM DENGAN UNDANG-UNDANG HARMONISASI PERATURAN PERPAJAKAN TAHUN 2019-2024 (STUDI KASUS: PADA PETANI IKAN KERAMBA KECAMATAN HARANGGAOLHORISON KABUPATEN SIMALUNGUN)
Get PDFThis study aims to analyze the calculation and reporting of Income Tax (PPh) for MSMEs, specifically floating net fish farmers in Haranggaol Horisan Sub-District, Simalungun Regency, by comparing regulations before and after the implementation of the Tax Regulation Harmonization Law (UU HPP). The research method employs a qualitative descriptive approach, utilizing primary data collection (interviews, observations, questionnaires) from 10 MSME actors and secondary data from related institutional documents.The results indicate that UU HPP provides relief through a 0% tax rate for annual turnover below IDR 500 million and a 0.5% rate for turnovers between IDR 500 million and IDR 4.8 billion, reducing the tax burden for micro and small enterprises. However, most MSME actors still lack full understanding of tax return obligations despite the 0% rate and face challenges in maintaining systematic financial records. A comparative analysis of the 2019–2024 period reveals that micro and small MSMEs experienced reduced tax burdens, while medium-sized MSMEs with higher turnovers encountered complexities due to progressive tax calculations. The study emphasizes the need for synergy between the government and MSMEs through intensive education, technical assistance in financial record-keeping, and simplified reporting procedures. These findings provide critical recommendations to enhance tax policy effectiveness and support sustainable growth for floating net fish farming MSMEs
DAMPAK PELATIHAN DAN KEPEMIMPINAN DALAM MENINGKATKAN KINERJA KARYAWAN
Get PDFThis study aims to review the impact of training and leardership on improving employee performance. Training is one of the key strategis to enhance employeecompetence, skills,and work cability, while leadership plays a vital role in creating motivation, commucation, and qualitative approach through a literature review method by analyzing various academic sources from 2018-2025. The result show that effective training and good leadership significantly improve employee performace. Organization need to integrate continuous training with transformation leadership styles to achieve optimal performance
EKOTEOLOGI KRISTEN DALAM GITA SANG SURYA: Refleksi Spiritualitas Fransiskus Assisi bagi Krisis Ekologis Kontemporer
Get PDFTulisan ini hendak merefleksikan krisis ekologi yang terjadi pada masa sekarang yang tidak hanya berakar pada problem pengelolaan, tetapi juga krisis spiritualitas manusia. Dalam semangat ekoteologi Kristen, artikel ini mendalami bagaimana ajaran Gereja, serta semangat Fransiskan, khususnya dalam Gita Sang Surya, yang digubah oleh Fransiskus dari Asisi. Gita Sang Surya merupakan ungkapan mistik kosmik atas pewahyuan Allah yang mengajak kita untuk bersyukur dan bertanggung jawab. Dengan menggali makna teologi penciptaan, inkarnasi, dan misteri Trinitas, tulisan ini memperlihatkan bagaimana Fransiskus menghayati kemiskinan radikal, persaudaraan universal, serta solidaritas terhadap seluruh ciptaan. Pada akhirnya artikel ini menegaskan bahwa ekoteologi kristen merupakan panggilan hidup untuk membangun spiritualitas ekologis yang berakar pada iman, kasih, dan syukur, sehingga manusia dapat merawat bumi sebagai rumah bersama
KEPEMIMPINAN POLITIK YANG BIJAKSANA: BELAJAR DARI PEMIKIRAN LAOZI TENTANG SHENGREN DAN KONFUSIUS TENTANG JUNZI
Get PDFDalam menghadapi krisis kepemimpinan politik yang terjadi pada era kontemporer, di mana integritas, kebijaksanaan, dan tanggung jawab moral kian tereduksi dan tergerus oleh arus pragmatisme kekuasaan, gagasan Laozi dan Konfusius menawarkan paradigma etis dan ontologis yang mendalam bagi rekonstruksi dan revitalisasi paradigma kepemimpinan. Konsep Shengren dalam Daoisme tidak hanya menampilkan sosok pemimpin sebagai subjek yang bernafaskan Dao, tetapi juga sebagai figur transenden yang menghidupi kebajikan wuwei (non-intervensi aktif), menjauhi dominasi koersif, dan merepresentasikan kepemimpinan yang lahir dari kedalaman batin serta harmoni kosmik. Sebaliknya, Junzi dalam Konfusianisme mengartikulasikan kepemimpinan sebagai proses pembentukan diri melalui pembudayaan li (ritual), ren (kemanusiaan), dan yi (keadilan moral), yang mewujud dalam keteladanan dan pengabdian etis kepada tatanan sosial. Melalui pendekatan kualitatif-deskriptif, kajian ini menelaah kedua arketipe tersebut sebagai representasi ideal dari kepemimpinan politik yang tidak sekadar rasional dan instrumental, tetapi juga bercorak spiritual, holistik, dan berakar pada kebijaksanaan transhistoris. Dalam kerangka ini, nilai-nilai Timur direstorasi dan diartikulasikan kembali sebagai sumber filosofis yang kaya untuk merevitalisasi kepemimpinan politik yang manusiawi, deliberatif, dan berkelanjutan di tengah fragmentasi etika publik dan disorientasi moral global