This study aims to determine whether Communication and Delegation of Authority Affects Employee Performance at The Office of Harbormaster and Port Authority Class IV, Sibolga. The type of research used in this study is a quantitative research methodwith a descriptive approach. The sample in this study were employees at the Class IV Sibolga Harbor Authority and Port Authority with the distribution of questionnaires totaling 55 (fifty five) respondents. From the results of the t-test in the study, it is known that the t-count value of Communication is 2.877 and the delegation of authority is 4.193 > t-table 2.00665, while with a significant communication 0.006<0.05, and with a significant delegation of authority 0.000 <0.05, the hypothesis is proposed Communication and Delegation of authority partially or individually have a positive and significant effect on the performance of employees at The Office Of Harbormaster and Port Authority Class IV Sibolga can be accepted. Meanwhile, from the results of the F test, it is known that the calculated F value is 37,176 > F table 3.18 and the significance F count is 0.000 < 0.05 so that the hypothesis proposed by Communication and Delegation of Authority has a positive and significant effect simultaneously or simultaneously on employee performance at The Office Of Harbormaster And Port Authority Class IV Sibolga is acceptable.

Financial reports are a very important tool for obtaining information regarding the financial position and results achieved by the company. The purpose of this study was to determine the Financial Performance Analysis Can Support Company Operations at PT. Tri Sapta Jaya Sibolga Branch. the formulation of the research hypothesis is: Financial Performance Analysis Can Support Company Operations At PT. Tri Sapta Jaya Sibolga Branch. The population in this study are all financial statements and profit and loss balance of PT. Tri Sapta Jaya Sibolga Branch. The sample in this study is financial report data and profit and loss balance for the last 3 years, namely 2019 to 2021. The data used is secondary data. The research results show that the Liquidity Ratio in 2019 is known to be 1.06%, in 2020 it is 1.07%, in 2020 of 1.08% Activity ratio in 2019 of 11 times, in 2020 of 19 times, and in 2021 of 18 times. Profitability Ratio Analysis found that the Gross profit margin in 2019 was 4.69% The Gross profit margin in 2020 was 5.3% The Gross profit margin in 2021 was 5.3% 1.09%, in 2021 it will be 1.16%,

This study aims to determine whether or not there is influence and impact of implementing bad loans on the company's financial performance at PT. Tri Sapta Jaya Sibolga Branch. Tri Sapta Jaya Sibolga Branch. This type of research used is descriptive quantitative. In this study the population is financial data and is used as a sample of financial reports and bad loans and the data source used is the type of data that is documentation and the data source used is secondary data. To analyze the data using descriptive analysis and quantitative analysis. Based on the results of the study, the relationship between the influence and the impact of the bad debt settlement strategy on financial performance was obtained based on the ratio (NPL) of Net performing loans and the ratio (ROE) of Return on Equity and inputted with SPSS results version 25. Final Results of Net Performing Loan (NPL) Research as much as 21.17%, Return On Equity (ROE), regression test results of 1.238, determination coefficient test 3.2%, the value of t table or 7.664 > 6.313 because the calculated t value is greater than t table then the alternative hypothesis (Ha ) is accepted, or the significance obtained is below the ? level of 5%.

Penelitian ini bertujuan untuk mengetahui mekanisme perusahaan dalam menyusun laporan komersial apakah berdasarkan ketentuan Standar Akuntansi Keuangan, juga mekanisme penyusunan laporan fiskal apakah berdasarkan Peraturan Perpajakan, dan untuk mengetahui penyebab perbedaan laporan keuangan komersial laporan dan laporan keuangan fiskal dengan menggunakan perhitungan dan aturan pencatatan berdasarkan Standar Akuntansi Keuangan dan perhitungan berdasarkan peraturan perpajakan. Metode dalam penelitian ini adalah metode deskriptif yang menggunakan data kualitatif. Teknik pengumpulan data yang digunakan peneliti adalah teknik triangulasi data yaitu pengumpulan data melalui observasi, wawancara mendalam, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa perusahaan dalam menyusun laporan keuangan tidak sesuai dengan Peraturan Standar Akuntansi Keuangan, karena perusahaan tidak mengakui adanya aset tetap dalam laporan komersialnya, dan diketahui bahwa perusahaan tidak tidak menyusun laporan fiskalnya sesuai dengan Peraturan Perpajakan dan hanya menggunakan laporan laba rugi untuk melaporkan pajaknya. Sehingga perlu dilakukan rekonsiliasi fiskal untuk menyesuaikan pendapatan atau pengeluaran sesuai dengan aturan perpajakan, dan diketahui ada beberapa pos yang harus diperbaiki secara positif.
 

This thesis is the result of research that describes how much influence Organizational Culture and Work Environment have on Employee Performance at the Environmental Service Office of Central Tapanuli Regency.
In this study, several tests were carried out to determine the effect. Based on the description of the results of the research on the Influence of Organizational Culture and Work Environment on Employee Performance at the Environmental Office of Central Tapanuli Regency, it can be concluded as follows: Based on the correlation coefficient there is an adequate/moderate and positive relationship of 0.682 between Organizational Culture on Performance and 0.608 between Environment Work Against Performance, based on the Determination coefficient obtained at 0.541, this means that the model's ability to explain variations in Organizational Culture and Work Environment by Performance is 54.1% at the Environmental Service of Central Tapanuli Regency, while the rest is explained by other variables not included in the model by 45.9%, based on Simple Linear Regression the regression equation obtained is Y = 8.896 + 0.488X1 + 0.286X2 which shows employee performance will increase if Organizational Culture increases by a coefficient of 0.488 and Work Environment by 0.286 if at mas ing each independent variable (free) added with one-unit, and Based on the hypothesis test conducted by comparing the value of t count with t table it can be found that organizational culture and work environment variables with t calculated value are greater than t table, namely 4.577 > 2.00247 and 3.051 > 2.00247. And the significance value is 0.000 below ? 5% and 0.003 below ? 5%. Because t count is greater than t table, each independent variable has a positive or unidirectional influence on employee performance at the Environmental Service Office of Central Tapanuli Regency and the hypothesis proposed is accepted.

The Influence of Leadership and Work Ethics on Work Motivation in the Sibolga special chili cracker business. This study aims to determine how much influence Leadership and Work Ethics have on Work Motivation in the Sibolga special chili cracker business, the model used in this study is a quantitative descriptive method and the data collection technique uses a questionnaire, using 30 samples. And the method of analysis used is multiple linear regression analysis, and t test and f test, to find out the independent variables that affect the dependent variable, in managing this data using the SPSS for Windows version 20 tool. The results of this study indicate that leadership has a positive effect and Work motivation has a negative effect, but simultaneously all variables have a significant positive effect with a value of 0.002 on work motivation in the Sibolga special chili cracker business, which also means that the hypothesis proposed is accepted, while the results of the partial analysis of leadership have a significant influence on work ethics negative and insignificant effect on work motivation in the Sibolga special chili cracker business.

The purpose of this study was to identify and analyze the influence of distribution channels and price discounts on consumer buying interest in CV. Nauli Pandan Light Partners. The research hypothesis is that distribution channels and price discounts simultaneously have a positive effect on consumer buying interest in CV. Nauli Pandan Light Partners. The population is 59 and used as a sample. Data collection techniques using interviews, observation and questionnaires. Data were analyzed using descriptive statistics. The results of the study found that distribution channels and price discounts simultaneously had a positive effect on purchase intention, where Fcount (49.788) was greater than Ftable (3.15) or (49.788 > 3.15). Partially the distribution channel variables influence purchase intention, where the t-count value is 3.650 > ttable value 2.001 or significant (Sig-t) of 0.001 < ? (0.05). Partially the price discount variable has an effect on buying interest, where the t-count value is 3.794 > t-table value of 2.001 or significant (Sig-t) of 0.000 < ? (0.05) The calculation result of the coefficient of determination R Square is 0.627 means 62.7% channel distribution and price discounts can affect purchase intention, while the remaining 37.3% can be influenced by other factors not discussed in this study.

Productive employees are employees who are skilled and able to understand their work as expected and can be seen from the results of reports that are set to be completed in a shorter time, so that finally an effective and efficient level of employee productivity can be achieved. The formulation of the problem is the Influence of Competence and Job Characteristics on Employee Work Productivity at PT. Lucky Timber Sibolga. The objective of this research is to identify and analyze the effect of competence and job characteristics on employee productivity at PT. Lucky Timber Sibolga? the hypothesis in this study is that competence and job characteristics simultaneously influence the work productivity of employees at PT. Lucky Timber Sibolga. This type of research is descriptive correlational research. The population is 525 people and the sample in this study is 15% of (525 people), so that a total of 78 people are obtained.
The results of the study found that competence and job characteristics can affect the work productivity variables of employees at PT. Lujur Timber Sibolga with 54.7%. Competence and job characteristics jointly affect the work productivity of employees at PT. Lucky Timber Sibolga. Where the Fcount value is greater than the Ftable value (45.363 > 3.11). Partially competence has a positive and significant effect on the work productivity of employees at PT. Lucky Timber Sibolga. Where the value of tcount = (2.515) > ttable (1.992), Partially the most dominant job characteristics affect employee work productivity, meaning that job characteristic variables are more decisive in increasing employee work productivity compared to competence. Where the value of tcount = (4.441) is greater than the value of ttable (1.992). The multiple linear regression equation Y = 9.965 + 0.250X1 + 0.582X2 employee productivity shows a positive direction. It is recommended to improve employee competence, it would be nice for the company to encourage employees to continue their education to the tertiary level or attend training held external to the company

The purpose of this study is to determine the condition of intellectual capital, financial performance and firm value, to analyze and prove financial performance can be influenced by intellectual capital, to analyze and prove firm value can be influenced by intellectual capital, to analyze and prove firm value can be influenced by performance. finance, analyze and prove the value of the company can be influenced by intellectual capital through the financial performance of a chemical company. associative research is research that is causal (explains the relationship between two or more variables) and a causal relationship, there are independent and dependent variables. The population of chemical sector companies listed on the Indonesia Stock Exchange in 2017-2021, totaling 14 companies. The data used is secondary data sourced from financial statement data of chemical sector companies listed on the Indonesia Stock Exchange in 2017-2021. The data analysis technique used in this study uses path analysis which is then processed using Partial Least Square (PLS). Firm value is an investor's perception of the company's level of success which is often associated with stock prices and profitability. High stock prices make the value of the company also high. A high company value will make the market believe not only in the company's current performance, but also in the company's prospects in the future

This study aims to determine whether or not there is an influence of audit quality on the accuracy of company financial reporting at PT.Tri Sapta Jaya, Sibolga Branch. The hypothesis put forward is that there is an influence of audit quality on the timeliness of PT. Tri Sapta Jaya Sibolga Branch. The author uses 20 respondents as a sample taken from 20 populations using the slove formula. The results of the study indicate that there is a positive relationship between audit quality and timeliness of company financial reporting at PT. Tri Sapta Jaya Sibolga Branch and its correlation coefficient is 0.906, so when interpreted on a value scale it can be categorized as very strong. While the coefficient of determination is known that Audit Quality only plays a role of 82.1%, on the Timeliness of Company Financial Reporting at PT. Tri Sapta Jaya Sibolga Branch and the remaining 17.9% is influenced by other factors not examined. The regression equation obtained Y = 5.750 + 0.925X which shows that if you add one unit of variable X (Audit Quality) or a certain value, it will increase the increase in Variable Y (Timeliness of Reporting) by the regression coefficient of 0.925. Based on the results of the Hypothesis Test which was carried out by comparing the t-count and t-table values, it was found that the t-count value was greater than t-table, namely 9.099 > 2.109 and a significance value of 0.000 below ? 5%. Because t count is greater than t table, there is an effect of audit quality on the timeliness of corporate financial reporting at PT. Tri Sapta Jaya Sibolga Branch and the proposed hypothesis was accepted.
Keywords: Audit Quality and Timeliness of Reporting