https://jurnal.uniraya.ac.id/index.php/jim/issue/feed Jurnal Ilmiah Mahasiswa Nias Selatan 2025-09-01T19:25:50+07:00 Samanoi Halowo Fau lppm@uniraya.ac.id Open Journal Systems <p align="justify">JIM (Jurnal Ilmiah Mahasiswa) merupakan wadah publikasi karya ilmiah mahasiswa dan/atau dosen pada bidang manajemen dan akuntansi keuangan yang diterbitkan oleh LPPM UNIRAYA yang bertujuan untuk menyebarkan informasi tentang karya ilmiah dari dan untuk akademisi yang berminat pada manajemen dan akuntansi. Dengan adanya jurnal ini, mahasiswa dan/atau dosen dapat dengan mudah mempublikasikan tulisannya, baik yang merupakan hasil penelitian lapangan maupun tulisan-tulisan yang menimbulkan empirisme. JIM menerima artikel yang ditulis dalam bahasa Indonesia atau Inggris. Penentuan artikel dilakukan melalui proses double-blind review oleh editor, dengan mempertimbangkan aspek termasuk pemenuhan persyaratan standar untuk publikasi jurnal ilmiah dan kontribusi artikel untuk pengembangan profesionalisme dalam bidang manajemen dan akuntansi keuangan. JIM adalah Jurnal Ilmiah Mahasiswa Nias Selatan memiliki E-ISSN&nbsp; 2828-0946 dan P-ISSN 2614-381X yang dikeluarkan oleh LIPI. JIM adalah Jurnal Ilmiah Mahasiswa Nias Selatan terdaftar di BRIN dan Juga GARUDA. Periode terbit Jurnal ini dua kali setahun bulan Januari dan Juli.</p> https://jurnal.uniraya.ac.id/index.php/jim/article/view/3238 PENGARUH ELECTRONIC WORD OF MOUTH ( E-WOM )TERHADAP MINAT BELI SABUN SEOM GUM 2025-08-26T13:33:34+07:00 Arlisman Ndraha arlismanndraha@gmail.com <p><em>The purpose of this study was to determine the effect of motivation on the effectiveness of employee work at the Hilimegai Sub-district Office, South Nias Regency. The type of research used is the quantitative type. The source of data is from employees by using questionnaires. Data collection techniques are questionnaire techniques, documents such as books, journals and photos. The population and sample of this study were as many as 30 respondents. Simple regression analysis with values was used to analyze the data of Y = 12.981 + 0.531X. Based on the results of the t test in this study that the calculated value was 8,457&gt;ttable 1,702, so that researchers can conclude that there is an influence of work motivation on the effectiveness of employee work at the Hilimegai Sub-district Office, South Nias Regency. The suggestions of this study are (1) To increase employee motivation, it is necessary for organizations to create a conducive environment so that it makes them comfortable to do work. (2) The working atmosphere needs to be improved in accordance with the wishes of employees in order to increase employee work motivation.&nbsp; </em></p> 2025-07-31T00:00:00+07:00 Copyright (c) 2025 Jurnal Ilmiah Mahasiswa Nias Selatan https://jurnal.uniraya.ac.id/index.php/jim/article/view/3239 PENGARUH MOTIVASI BERWIRAUSAHA TERHADAP PRODUKTIVITAS USAHA RUMAH MAKAN DI KELURAHAN PASAR TELUKDALAM 2025-08-28T19:33:19+07:00 Nesi Mawati Halawa nesihalawa97@gmail.com <p><em>The purpose of this study was to determine the effect of entrepreneurial motivation on the productivity of restaurant businesses in Pasar Telukdalam Village. The source of data used in this study was from restaurants in Pasar Telukdalam Village by using questionnaires. The data analysis method used is simple regression analysis. Based on the results of the hypothesis testing study with a calculated value of 6,291&gt;ttable 1.686, the researcher concluded that entrepreneurial motivation has a significant influence on the productivity of the restaurant business in Pasar Telukdalam Village with the support of the value of Y = 12,690 + 0.707X. The suggestions of this research are (1) To run a restaurant business in Pasar Telukdalam Village, motivation in entrepreneurship should be needed to be improved.&nbsp; (2) In increasing business productivity, restaurants in Pasar Telukdalam Village should be careful in preventing risks that will be experienced. (3) Restaurants in Pasar Telukdalam Village need to provide good communication to consumers to launch sales activities. (4) Restaurants in Pasar Telukdalam Village should allocate good expenses of income every day to find out how much profit on the sale. (5) To develop a restaurant business in Pasar Telukdalam Village, your own capital needs to be greater than the borrowed capital so as to facilitate the business.&nbsp; </em></p> 2025-07-31T00:00:00+07:00 Copyright (c) 2025 Jurnal Ilmiah Mahasiswa Nias Selatan https://jurnal.uniraya.ac.id/index.php/jim/article/view/3240 PENGARUH BUDAYA ORGANISASI DAN KEPEMIMPINAN TERHADAP KINERJA PEGAWAI PADA KANTOR CAMAT LUAHAGUNDRE MANIAMOLO 2025-08-26T14:07:11+07:00 Melfasintia Hulu melfa@gmail.com <p><em>The purpose of this study was to ascertain how leadership style and organizational culture affected worker performance at the Luahagundre Maniamolo District Head Office. This study used multiple linear regression analysis with the equation Y= -8.503+0.388X1+0.8745X2 as the basis for quantitative, causal research. The sample of 30 respondents who worked at the Luahagundre Maniamolo Subdistrict Office comprised the population of this research. The calculated_value (2.670)&gt;t_table (1.703) and the significance level is 0.013&lt;0.05, according to the partial hypothesis testing results. This means that H_a is accepted and H_0 is rejected, indicating that employee performance (Y) is positively and significantly impacted by the organizational culture variable (X1). Simultaneous hypothesis testing findings indicate that the employee performance variable (Y) has a positive and significant influence from the variables Organizational Culture (X1) and Leadership (X2), with a value of F_count (173,696) &gt; F_table (3.354). The study's conclusion is that organizational culture and leadership are the key components in producing high-quality work. The author suggests that in order to enhance employee performance, leaders should be better able to actively participate in all activities and group projects and instill organizational culture in their workforce. This will ensure that all work is carried out in accordance with applicable laws.</em></p> 2025-07-31T00:00:00+07:00 Copyright (c) 2025 Jurnal Ilmiah Mahasiswa Nias Selatan https://jurnal.uniraya.ac.id/index.php/jim/article/view/1654 PENGARUH HARGA DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN SEPEDA MOTOR BEAT OLEH KONSUMEN DI PT.KENCANA MULIA ABADI TELUKDALAM 2025-08-28T09:52:02+07:00 Josep Rijal Wau josep@gmail.com <p><em>The aim of this research is to determine the influence of pricing and marketing on purchasing choices for Beat motorbikes from PT. Kencana Mulia Abadi Telukdalam. This is referred to as associative quantitative research. The population of this study consisted of all PT. Kencana Mulia Abadi Telukdalam customers, with a total sample of 40 respondents taken using an Accidental Sampling approach. The data collection strategy for this research is by distributing questionnaires to respondents. The analytical method used is multiple linear analysis. Based on the findings of this research, the price variable (X1) and the promotion variable (X2) both have quite a large influence on customer purchasing choices</em> <em>To increase the value of purchasing decisions at PT. Kencana Mulia Abadi Telukdalam, it is necessary to evaluate competitor prices and ensure that the prices set are competitive and commensurate with the value of the product; able to identify added value that can be provided to consumers. For example, improving or adding features, warranties or after-sales services to increase product value; develop a more successful advertising approach that focuses on product benefits. For example, the use of digital platforms and social media to increase reach and interaction with consumers; increasing employee training in sales communications to ensure sales staff have adequate product knowledge and can provide convincing information to prospective buyers; and develop an informative online platform or website about beat motorbikes, including features, specifications and customer reviews. Apart from conducting educational programs to increase consumer knowledge regarding the benefits and advantages of products, providing product demo trials to potential consumers, as well as designing effective pricing and advertising methods to stimulate decision making regarding beat motorbikes.</em></p> 2025-07-31T00:00:00+07:00 Copyright (c) 2025 Jurnal Ilmiah Mahasiswa Nias Selatan https://jurnal.uniraya.ac.id/index.php/jim/article/view/1656 HUBUNGAN MOTIVASI KERJA DENGAN KINERJA PEGAWAI DI KANTOR CAMAT ONOHAZUMBA KABUPATEN NIAS SELATAN 2025-08-28T10:12:32+07:00 Risman Waruwu risman@gmail.com <p><em>This research aims to find out how motivation of work is linked to the performance of officials in the Onohazumba Camat Office of Southern Nias district. The type of research used in this research is quantitative research that is causal. The sample determination technique used is non probability sampling by saturating. Population methods in this study, that is, all of the staff at Camat Onohazumba Office consisted of 32 people. Sample methods in this study, that is, all of the staff at Camat Onohazumba Office consisted of 32 people. The results of this study show that there is a relationship between motivation of work and the performance of staff at the Camat onohazumba office in Southern Nias district. The suggestion in this study is that, in order for the employee to produce a better job, then the superior should give special attention to the staff who have a good performance so that he gets more enthusiastic in the work.</em></p> 2025-07-31T00:00:00+07:00 Copyright (c) 2025 Jurnal Ilmiah Mahasiswa Nias Selatan https://jurnal.uniraya.ac.id/index.php/jim/article/view/1658 ANALISIS EFISIENSI PENGGUNAAN MODAL KERJA PADA PT. MANDOM INDONESIA TBK PERIODE 2018-2022 2025-09-01T17:15:24+07:00 Arifman Ndruru arifman@gmail.com <p><em>The aim of this research is to determine the efficiency of using working capital at PT. Mandom Indonesia, Tbk for the period 2018 to 2022. This research is a qualitative research. To analyze the efficiency of PT. Mandom Indonesia, Tbk use of working capital, namely by the liquidity ratio namely the current ratio, activity ratio namely the working capital turnover ratio, and the profitability ratio namely NPM, using financial data from PT. Mandom Indonesia, Tbk for the period 2018-2022 which can be accesed via the website <u>www.idx.co.id.</u> Bassed on the results of the analysis carried out, the calculation of the company’s current ratio from 2018-2022 is an average of 2 times or more &gt;2 times, meaning the company is efficient or able to pay its obligations,the average calculation of the company’s working capital turnover ratio from 2018-2022 is below 6 times (&lt;6 ), meaning that working capital turnover is imefficient, the company’s NPM gain from 2018-2022 is on average below 20%, meaning the company is no efficient generating net profit.</em></p> 2025-07-31T00:00:00+07:00 Copyright (c) 2025 Jurnal Ilmiah Mahasiswa Nias Selatan https://jurnal.uniraya.ac.id/index.php/jim/article/view/1659 ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT WASKITA KARYA (PERSERO) TBK PERIODE 2018-2022 2025-09-01T17:47:29+07:00 Fina Pandu Winata Gee finapan@gmail.com <p><em>The purpose of this study was to determine the clarity of the company's financial performance based on the analysis of liquidity ratios and profitability ratios at PT WaskitaKarya (Persero) Tbk in 2018-2022. The type of research used is qualitative research with a descriptive approach, while the data source is the audited published financial statements from 2018 to 2020. The data analysis method used is liquidity ratio analysis and profitability analysis. The results of this study indicate that the assessment of the financial performance of PT WaskitaKarya (Persero) Tbk, based on the liquidity ratio measured by the current ratio from 2018-2022 is in a fairly good condition. The financial performance of PT WaskitaKarya (Persero) Tbk then measured based on the fast ratio in 2018-2022 the assessment criteria are said to be quite good. The financial performance of PT WaskitaKarya (Persero) Tbk is then measured based on the cash ratio in 2018-2022 the assessment criteria are said to be less good. Assessment of the financial performance of PT WaskitaKarya (Persero) Tbk, based on profitability ratios measured by net profit margin (npm) in 2020 then the assessment criteria are said to be quite good. The assessment of financial performance measured based on return on assets (roa) from 2018-2022 is in a bad condition, while the assessment of financial performance based on return on equity (roe) from 2018-2022 then the assessment criteria is said to be less good. Based on the results of this study, as a suggestion is to increase the company's profit financial performance of PT. WaskitaKarya (Persero) Tbk, it is better if current assets are needed to be increased than current debt owned by the company so that it can make the company's finances good. To improve the financial performance of the company PT. WaskitaKarya (Persero) Tbk, it is better if all the company's obligations need to be adjusted to the profit earned by the company so as to increase and maintain the company's ability to generate assets or assets.</em></p> 2025-07-31T00:00:00+07:00 Copyright (c) 2025 Jurnal Ilmiah Mahasiswa Nias Selatan https://jurnal.uniraya.ac.id/index.php/jim/article/view/1660 PENGARUH KREATIVITAS DAN PENDIDIKAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA MAHASISWA PRODI MANAJEMEN FEB UNIRAYA 2025-09-01T18:07:21+07:00 Nur Indah Lestari Daeli indah@gmail.com <p>The aim of this research is to determine the influence of creativity and entrepreneurship education on entrepreneurship interest in FEB UNIRAYA Management Study Program students. The type of research is quantitative. The data source is all FEB Management study program students who study entrepreneurship courses, from semester 3 students onwards, a sample of 79. The data collection technique is distributing questionnaires to respondents. The data analysis method used is multiple regression analysis. The research results show that partially, Creativity (X1) has a significant effect on Entrepreneurial Interest (Y) of FEB UNIRAYA management students, tcount = 3.982 &gt; ttable = 1.664. Entrepreneurship Education (X2) has a significant effect on Entrepreneurship Interest (Y) of FEB UNIRAYA management students, tcount = 3.689 &gt; ttable = 1.664. The results of the simultaneous test (F test), show that Creativity (X1) and Entrepreneurship Education (X2) have a significant effect on Entrepreneurship Interest (Y) of FEB UNIRAYA management students, Fcount = 16.602 &gt; Ftable = 2.72. The coefficient of determination (R2) is 0.529, expressed as 52.9%. Interest in entrepreneurship is explained by creativity and entrepreneurship education.</p> 2025-07-31T00:00:00+07:00 Copyright (c) 2025 Jurnal Ilmiah Mahasiswa Nias Selatan https://jurnal.uniraya.ac.id/index.php/jim/article/view/1661 PENGARUH MOTIVASI BERWIRAUSAHA TERHADAP MINAT BERWIRAUSAHA MAHASISWA PRODI MANAJEMEN FAKULTAS EKONOMI DAN BISNIS 2025-09-01T18:22:36+07:00 Erwina Gaurifa gaurifawina@gmail.com <p>Tujuan penelitian ini adalah untuk mengetahui apakah variabel Motivasi berpengaruh terhadap variabel Volume Penjualan . Jenis penelitian ini adalah penelitian kuantitatif bersifat kausal. Metode penelitian yang digunakan adalah analisis regresi sederhana dan mengelola data menggunakan alat bantu perangkat lunak program <em>SPPS (Statistical Product and Service Solutions) 21,0 for windows</em>. Hasil penelitian ini menunjukkan bahwa diperoleh t<sub>hitung</sub> 1,905 &lt; &nbsp;t<sub>tabel</sub> 1,681 maka dapat disimpulkan bahwa Motivasi (X) berpengaruh signifikan terhadap volume penjualan (Y) di&nbsp; Telukdalam pada tingkat signifikan 95%. Diperoleh juga nilai koefisien determinasi (R<sup>2</sup>) sebesar 0,078 (78%) dengan arti bahwa 78% variabel terikat dapat dijelaskan oleh variabel bebas, sedangkan sisanya 22% dipengaruhi oleh variabel lain yang tidak termasuk di dalam penelitian ini</p> 2025-07-31T00:00:00+07:00 Copyright (c) 2025 Jurnal Ilmiah Mahasiswa Nias Selatan https://jurnal.uniraya.ac.id/index.php/jim/article/view/1667 PENGARUH KONFLIK DAN STRES KERJA TERHADAP KEPUASAN KERJA PEGAWAI DI KANTOR CAMAT LUAHAGUNDRE MANIAMOLO KABUPATEN NIAS SELATAN 2025-09-01T18:47:34+07:00 Martinus Wau martinus@gmail.com <p><em>The purpose of this study was to determine the effect of work conflict and stress on employee job satisfaction at the Luahagundre Maniamolo Sub-District Office, South Nias Regency. This type of research is quantitative. The data source of this research is from employees by using a questionnaire or questionnaire, with a population and sample of 30 respondents. The data analysis method used is the multiple linear analysis method. Based on the results of hypothesis testing research with a tcount value of 2.797X1, 2.879X2&gt; t table 1.699, so the researchers concluded that there is an influence of conflict and job stress on employee job satisfaction at the Luahagundre Maniamolo Sub-District Office, South Nias Regency. The researcher suggests that employees of the Luahagundre Maniamolo Sub-District Office should use effective communication in conveying their opinions to avoid confusion, the Luahagundre Maniamolo Sub-District Office should be able to place their employees according to their expertise so that they can help achieve goals and improve and apply high work discipline, ensure that employees do not waste their time doing other things that have nothing to do with office work, and work with full responsibility.</em></p> 2025-07-31T00:00:00+07:00 Copyright (c) 2025 Jurnal Ilmiah Mahasiswa Nias Selatan https://jurnal.uniraya.ac.id/index.php/jim/article/view/1677 PENGARUH RASIO PROFITABILITAS TERHDAP KINERJA KEUANGAN DI PT ADHI KARYA (PERSERO) TBK 2025-09-01T19:25:50+07:00 Novia Intan Berlian Telaumbanua novia@gmail.com <p><em>The author is interested in knowing the effect of profitability ratios on financial performance at PT Adhi Karya (Persero) Tbk. The type of research used is quantitative research that is causal in nature (cause and effect). The data analysis used is multiple linear regression analysis. The results of this research show that profitability: GPM, NPM, OPM, ROA AND ROE have a significant influence on financial performance. Furthermore, in this research, the multiple linear regression analysis equation was obtained, namely: Y = 185,838 + -8,805(X1)+-2,337(X2)+-1,788(X3)+-76,649(X4)+14,932(X5). This means that the constant value is 185,838. This shows that if the variable means that if the x value is 0 then the financial performance value is 185,838. GPM regression coefficient of -8.805; This means that if GPM is increased by 1%, there will be a decrease in the financial performance variable of -8,805 assuming other independent variables are constant. With this negative influence, it means that GPM and financial performance show an opposite relationship. If the variable increases, the gross profit margin and financial performance will decrease, and vice versa, the NPM coefficient is -2,337; This means that if NPM is increased by 1%, there will be a decrease in financial performance variables of -2,337 assuming other independent variables are constant. With this negative influence, it means that net profit margin and financial performance show an opposite relationship. If the variable increases, the net profit margin and financial performance will decrease, and vice versa, the OPM coefficient is -1,788; This means that if the OPM is increased by 1%, there will be a decrease in the financial performance variable of -1,788, assuming the other independent variables are constant. With this negative influence, it means that operational profit margin and financial performance show an opposite relationship. If the variable increases, the operational profit margin and financial performance will decrease, and vice versa, the ROA coefficient is -76,649; This means that if ROA is increased by 1%, there will be a decrease in the financial performance variable by -76,649 assuming other independent variables are constant. With this negative influence, it means that return on assets and financial performance show an opposite relationship. If the variable increases, return on assets and financial performance will decrease, and vice versa, the ROE coefficient is 14,932; This means that if ROE is increased by 1%, there will be a decrease in the financial performance variable (Y) by 14,932. assuming other independent variables are constant.</em></p> 2025-07-31T00:00:00+07:00 Copyright (c) 2025 Jurnal Ilmiah Mahasiswa Nias Selatan