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Sinurat, Mangasi
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The Effect Of Product Uniqueness And External Environmental Analysis On Competitive Advantage Sinurat, Mangasi
Economic Development Progress Vol. 4 No. 1 (2025): Economic Development Progress Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/edp.v4i1.229

Abstract

Product uniqueness and external environmental analysis, towards competitive advantage in the context of strategic management. Product uniqueness is the basis for maintaining the company's competitiveness and relevance in a competitive market. External environmental analysis helps companies understand market dynamics and adjust their competitive strategies effectively. The research method applied uses information sources from e-books and e-journals that can be accessed for free, by applying qualitative descriptive analysis. The results of this study provide valuable insights for practitioners and researchers in developing comprehensive strategies to achieve and maintain competitive advantage in the dynamics of an ever-evolving business environment.
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.
ANALYSIS OF FACTORS AFFECTING CRYPTOCURRENCY RETURN DURING THE COVID-19 PANDEMIC Sinurat, Mangasi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.652 KB) | DOI: 10.54443/ijebas.v1i2.66

Abstract

This study aims to analyze the effect of Asset Price, Transaction Volume and Market Capitalization on Cryptocurrency Return. This study uses secondary data in the form of a 2020 weekly report accessed at www.Indodax.com. The data analysis method in this study uses panel data regression analysis which is processed using eviews 10. The partial results show that asset price has a negative and insignificant effect on cryptocurrency returns, transaction volume has a positive and insignificant effect on cryptocurrency returns, market capitalization has a negative and negative effect and not significant to the return of cryptocurrencies. The results of the study simultaneously show that asset price, transaction volume and market capitalization have a negative and insignificant effect on the dependent variable, namely cryptocurrency returns with an R-squared value of 1.1682%. Suggestions for further research are to add other variables that affect cryptocurrency returns such as macroeconomics.
Factors that Influence the Effectiveness of Accounting Information Systems: A Case Study of Government Agency in North Nias Regency, Indonesia Zalukhu, Rika Surianto; Sinurat, Mangasi; Collyn, Daniel; Hutauruk, Rapat Piter Sony; Syahputra, Ari
International Journal of Business, Economics & Financial Studies Vol. 1 No. 2 (2023): November 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v1i2.23

Abstract

An Accounting Information System (AIS) is a system that collects, records and processes financial data and non-financial data related to financial transactions to produce information for decision-making. The decision-making process plays an important role in achieving organizational goals. This study aimed to analyze the factors that influence the effectiveness of Accounting Information Systems (AIS) at the government agency in North Nias Regency. The factors tested are user capability, top management support and education and training. The effectiveness of AIS is the study's dependent variable, while user capabilities, top management support and education and training are independent variables. This research was conducted on employees using AIS at the Regional House of Representative Secretariat, Education Office, and Civil Registry Office of North Nias Regency. The research population was 40. The sampling technique used saturation sampling. The type of data used is primary data. Data were obtained by using research questionnaires. Methods of data analysis using multiple linear regression analysis methods. The analysis results show that user capability, top management support, and education and training have a positive and significant effect on the effectiveness of AIS either partially or simultaneously.
The Effect of Working Capital Management and Leverage on Value of Manufacturing Companies through Profitability Ratio Rambe, Jerni Duma Sari; Manullang , Nova Sari; Tambunan, Daniel Ortega; Sinurat, Mangasi; Saragih, Maulana Majied Sumatrani
International Journal of Industrial Engineering, Technology & Operations Management Vol. 1 No. 1 (2023): June 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijietom.v1i1.16

Abstract

A company is a group of people who are members of an organization who work to achieve certain goals. One of the most basic company goals is to obtain maximum profit or profit from the company's business activities. The purpose of establishing a company is not only to achieve maximum profit, but also aims to increase the prosperity of parties related to the company's business activities, such as shareholders and stakeholders so that the value of the company increases. The research method used is a quantitative data method. Working capital management has a positive and significant effect on firm value, leverage has no significant effect on firm value, and working capital management and leverage have no simultaneous significant effect on firm value. Company value can be used as the basis for making investment decisions because this aspect measures the ability of the company's assets to generate a return on investment made in the company's asset instruments. This study concludes that manufacturing companies listed on the Indonesia Stock Exchange will always maintain the value of the company, and this research should be a strategy or consideration for Manufacturing companies pay attention to company values in carrying out company activities. Paying attention to working capital management, leverage, profitability and especially firm value because this aspect is very attractive to investors in conducting technical analysis and predicting the movement of the company's stock price. It is interesting if the company has a good corporate value. So that investors can find out risk analysis and predict the value of the company, of course investors will be interested in investing their funds in the company.
OPTIMALISASI MEDIA SOSIAL INSTAGRAM KELOMPOK PENGRAJIN BATIK DI DESA PERKEBUNAN TANJUNG KASAU KABUPATEN BATU BARA Sari, Rani Puspita; Gultom, Richad; Natasha, Nabilla; Khofifah, Khofifah; Arisandi, Septian; Hidayat, Hidayat; Sinurat, Mangasi; Cen, Cia Cai; Sinaga, Eka Mayastika; Nursaimatussadiya, Nursaimatussadiya; Hartanto, Bobby
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.40417

Abstract

Kerajinan batik merupakan aset budaya dan aset pariwasta yang dapat dikembangkan di Desa Perkebunan Tanjung Kasau Kabupaten Batu Bara yang cukup edukatif dan aplikatif yang ditunjukan dengan seni batik yang dapat membantu kunjungan pariwisata. Peluang Usaha UMKM Batik di Desa Perkebunan Tanjung Kasau memiliki banyak potensi untuk memperoleh tingkat keuntungan yang cukup tinggi. Namun, disayangkan potensi yang ada belum dapat maksimal dilakukan, hal itu disebabkan kurangnya sumber daya manusia yang menjadi regenerasi sebagai pengrajin batik dan juga kurangnya minat masyarakat sekitar untuk memakai produk batik tulis dan cap yang memiliki karya seni tinggi, masyarakat lebih memilih memakai batik yang dijual lebih murah dan sudah siap pakai. Kelompok UMKM batik ini memanfaatkan media sosial Instagram sebagai media untuk berpromosi. Permasalahan dari pembatik pada kelompok UMKM ini belum mengoptimalisasikan pemanfaatan media sosial Instagram sehingga engagement rate yang didapatkan masih terbilang rendah. Oleh karena itu pelaksanaan pengabdian ini bertujuan untuk dapat mengoptimalkan penggunaan media sosial khusunya Instagram agar mampu meningkatkan upaya promosi sehingga berdampak pada peningkatan penjualan batik.
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 Heikal, Mohd. Hidayat Hidayat Hutauruk, Rapat Piter Sony Ida Ayu Putu Sri Widnyani Irada Sinta isfenti sadalia JAYANTI, SUCI ETRI Jufridar, Jufridar Khofifah Khofifah Lubis, Mhd Ridho Akbar Lumban Tobing, Maria Magdalena Manullang , Nova Sari Muammar Khaddafi 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 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