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Sinurat, Mangasi
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Journal : Accounting Progress

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Kinerja Keuangan PT.Gotong Royong Jaya Dalam Pespektif Biaya Operasional Harahap, Hastuti Handayani; Sinurat, Mangasi
Accounting Progress Vol. 1 No. 1 (2022): Accounting Progress Edisi Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v1i1.30

Abstract

Penelitian ini memiliki tujuan Pengaruh Biaya Operasional Terhadap Kinerja Keuangan PT. Gotong Royong Jaya. Metode penelitian yang digunakan adalah metode data kuantitatif. Sedangkan data yang digunakan adalah data sekunder. Metodi analisis data dalam penelitian ini menggunakan analisis regresi linier sederhana untuk memperoleh gambaran yang menyeluruh mengenai pengaruh antara variabel Biaya Operasional terhadap Kinerja Keuangan dengan menggunakan program SPSS 25 for Windows. Untuk mengetahui apakah ada pengaruh yang signifikan dari variabel independen terhadap variabel dependen tersebut maka digunakan model regresi linier sederhana. Hasil pengujian hipotesis dengan menggunakan analisis regresi Sederhana dan uji t menunjukkan bahwa: bahwa nilai t-tabel variabel Biaya Operasional sebesar 6,862 > nilai t-tabel (df:α : 35%) sebesar 2,030 sehingga dapat disimpulkan jika Biaya Operasional berpengaruh positif dan signifikan terhadap Kinerja Keuangan PT.Gotong Royong Jaya.
Pengaruh Penggunaan Laba dan Arus Kas Terhadap Kinerja Keuangan Bank Swasta Indonesia Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016 – 2018 Sinurat, Mangasi; Ilham, Rico Nur; Sari, Lira Mustika
Accounting Progress Vol. 2 No. 1 (2023): Accounting Progress Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v2i1.77

Abstract

This study aims to find out how the Effect of Use of Profits and Cash Flow on the Finance of Indonesian Private Banks Listed on the Indonesian Stock Exchange. The research method used is quantitative data method. While the data used is secondary data. The method of data analysis in this study uses multiple linear regression analysis to obtain a comprehensive picture of the effect of the use of profit on financial performance. To find out whether there is a significant effect of the independent variable on the dependent variable, a simple linear regression model is used. The results of testing the hypothesis using simple regression analysis and t test show that the Use of Profits has a positive and significant effect on the Financial Performance of Indonesian Private Banks Listed on the Indonesia Stock Exchange.
The Influence of Capital Structure, Financial Performance, Growth and Company Size on The Value of Manufacturing Companies Listed on The Indonesia Stock Exchange Sinurat, Mangasi; Ilham, Rico Nur
Accounting Progress Vol. 2 No. 2 (2023): Accounting Progress Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v2i2.100

Abstract

The research method used is the method of qualitative data and quantitative data. While the data used is primary data. 1) a table value of 2,026 is obtained. From this description it can be seen that tcount (0.088) < ttable (2.026), likewise with a significant value of 0.931 > 0.05, it can be concluded that the first hypothesis is rejected, meaning that the Capital Structure variable (X1) has no significant effect to the variable Firm Value (Y). 2) a table value of 2,026 is obtained. From this description it can be seen that tcount (3.354) > ttable (2.026), likewise with a significant value of 0.002 <0.05, it can be concluded that the second hypothesis is accepted, meaning that the Financial Performance variable (X2) has a significant effect to the variable Firm Value (Y). a table value of 2,026 is obtained. From this description it can be seen that tcount (0.358) < ttable (2.026), likewise with a significant value of 0.723 > 0.05, it can be concluded that the third hypothesis is rejected, meaning that the company growth variable (X3) has a significant effect on the variable Firm Value (Y). 3) a table value of 2,026 is obtained. From this description it can be seen that tcount (0.060) < ttable (2.026), likewise with a significance value of 0.953 > 0.05, it can be concluded that the fourth hypothesis is rejected, meaning that the variable Firm Size (X4) has a significant effect to the variable Firm Value (Y). 4) Ftable value of 2.63 is obtained. From this description it can be seen that Fcount (3.052) > Ftable (2.63), and a significance value of 0.029 <0.05, it can be concluded that the fifth hypothesis is accepted
Liquidity Ratio Analysis as an Assessment Tool For Measuring Financial Performance at PT.Archi Indonesia. Tbk. Sinurat, Mangasi; Ilham, Rico Nur
Accounting Progress Vol. 3 No. 1 (2024): Accounting Progress Edisi Juni 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v3i1.147

Abstract

Companies must observe and analyze company performance in order to survive, one way is by analyze financial performance from the financial side of financial statements. One way to Measuring the level of performance of a company is by measuring the company's liquidity ratio. Financial performance can be seen through financial report data. This research aims to ind out the results of the liquidity ratio analysis of financial performance at PT Archi Indonesia Tbk. The analytical method used in this research is a quantitative method. The results of this research state Analysis of the liquidity ratio at PT.Archi Indonesia seen from the current ratio value, it can be seen that in 2021 the current ratio value of PT. Archi Indonesia Tbk. was found to be 39.30% and increased by 3.96% in 2022, namely 43.26%. This shows that the current ratio of PT. Archi Indonesia in 2022 is considered low/unsafe or has an impact on the company's financial performance, because to spend capital then Archi is obliged to owe another party. The quick ratio shows that in 2021 the quick ratio value of PT. Archi Indonesia Tbk. it was found to be 19.91% and in 2022 it decreased by 1.93% from 2021. In general, this ratio is considered not good and has an impact on the company's financial performance, because it is below 200%, which shows that the company does not have sufficient assets to pay its short-term obligations.
Company Financial Report Analysis: Case Study of PT Pakuwon Jati Tbk Sinurat, Mangasi
Accounting Progress Vol. 3 No. 2 (2024): Accounting Progress Edisi Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v3i2.195

Abstract

This article aims to analyze the financial ratios of PT Pakuwon Jati Tbk during the 2023 period in order to evaluate the company's financial performance. The financial ratios used include liquidity, solvency, profitability, activity, market and dividend policy ratios. The results of the analysis show that PT Pakuwon Jati Tbk has a stable level of liquidity, the company's solvency shows low dependence on debt, In terms of profitability, PWON shows efficiency in cost management and the ability to generate competitive profits. However, there are variations in asset management efficiency; the company needs to improve inventory management, although receivables collection is carried out well. From a market perspective, the company shows attractive profits for investors, Finally, a conservative dividend policy reflects the company's strategy to retain most of the profits for reinvestment in expansion projects.
FINANCIAL REPORT ANALYSIS : Empirical Study of Aneka Tambang Tbk Company In 2023 Sinurat, Mangasi; Ilham, Rico Nur; Heikal, Mohd.
Accounting Progress Vol. 4 No. 2 (2025): Accounting Progress Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i2.289

Abstract

This observation is to analyze the financial condition of a company, can be done by analyzing its financial statements. One way to find out the position of the company's financial condition in good condition is to conduct various analyzes, and one of them is ratio analysis. This savings aims to evaluate the financial performance of PT Aneka Tambang Tbk through financial ratio analysis. The method used for this analysis is descriptive analysis using liquidity ratio measurements, solvency, profitability, activity, and market. Research data and information are obtained from the Indonesia Stock Exchange. Every year, all ratios increase, namely current ratio, quick ratio, DAR, DER, GPM. NPM, ROA ROE, ITO, RTO, TATO, EPS, PER and DPR so that this company is said to have very good prospects and performance.
Co-Authors Ahmad, Shabir Andika Andika Arisandi, Septian Arneta, Yaumi Arfah Noor Bobby Hartanto Cahyadi, Lukieto Cahyadi, Willy Cai Cen, Cia Cittaro, Michael Collyn, Daniel Damanik, Sri Winda Hardiyanti Dian Purnamasari Erlina Erlina Fahreza, Abdi Gultom, Richad Harahap, Hastuti Handayani Hardianti, Mira Heikal, Mohd. Hidayat Hidayat Hutauruk, Rapat Piter Sony Ida Ayu Putu Sri Widnyani Irada Sinta isfenti sadalia JAYANTI, SUCI ETRI Jufridar, Jufridar Khofifah Khofifah Kurnia, Ferry Agam Lubis, Mhd Ridho Akbar Lumban Tobing, Maria Magdalena Manullang , Nova Sari Murni Daulay Nasution, Roni Nasution, Umar Hamdan Natasha, Nabilla Ngatemin, Ngatemin Novianti, Sri Suci Nursaimatussadiya, Nursaimatussadiya Omar, Khatijah Prayogi, Bagus Purba, Rakhmawati R, Riinawati Rahmat Darmawan, Rahmat Rambe, Jerni Duma Sari Rayhan, Mohammad Hafidz Rico Nur Ilham Rusmewahni, Rusmewahni Saputra, Jumadil Saragih, Dara Mustika Saragih, Maulana Majied Sumatrani Sari , Dea Novita Sari, Lira Mustika Sari, Rani Puspita Siahaan, Rumiris Sinaga, Eka Mayastika Siregar, Aisyah Syahputra, Ari Tambunan, Daniel Ortega Victor Victor Zahra, Anita Zalukhu, Rika Surianto Zulhamdi, Mhd