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Sinurat, Mangasi
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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.
CERDAS  MENGELOLA  KEUANGAN RUMAH TANGGA, STRATEGI INVESTASI AMAN BAGI MASYARAKAT KOTA TEBING TINGGI Sinurat, Mangasi; Siahaan, Rumiris; Purba, Rakhmawati; Hartanto, Bobby; Arneta, Yaumi Arfah Noor; Lumban Tobing, Maria Magdalena; Lubis, Mhd Ridho Akbar; Andika, Andika; Victor, Victor; Cittaro, Michael; Nasution, Umar Hamdan; Nasution, Roni; Ngatemin, Ngatemin; Darmawan, Rahmat
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 5 No. 2 (2025): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/hfqvd885

Abstract

Household financial management is crucial for a family's operational well-being. Managing finances requires precision and ingenuity. This must be adjusted to the family's income, which will be used for daily expenses and a portion set aside for savings and investment. The problem arises from a lack of financial literacy, resulting in many housewives lacking an adequate understanding of basic financial concepts, such as budgeting, distinguishing between needs and wants, and even not knowing how to save and invest their money. The implementation of the Ceria Village Community Service Program (KKN) involving students, lecturers, and partners. Conducting outreach to the community and providing financial literacy in the villages of Bagelen, Pelita, and Pinang Mancung. The objective of this activity was to strengthen understanding of financial literacy and investment, with the theme "Smart Household Economy, Safe Investment." The outreach method used included lectures and a Q&A session. Discussions, including the material and Q&A sessions, addressed issues emerging during the event, and quizzes were administered to improve participant understanding. The results showed that participants gained new knowledge about family financial management and recognized the importance of financial literacy in improving family well-being.
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.
PENGUATAN MANAJEMEN UMKM DI DESA PAYA LOMBANG KEC. TEBING TINGGI KAB. SERDANG BEDAGAI Sari, Dian Purnama; Saragih, Dara Mustika; Novianti, Sri Suci; Sari , Dea Novita; Zahra, Anita; Prayogi, Bagus; Sinurat, Mangasi; Cahyadi, Lukieto; Hartanto, Bobby; Siregar, Aisyah
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.v5i6.40418

Abstract

Penguatan manajemen UMKM memerlukan penerapan berbagai strategi yang dirancang untuk meningkatkan efisiensi operasional, daya saing, dan keberlanjutan. Salah satu strategi yang krusial adalah pengembangan sumber daya manusia. Melalui pelatihan dan pendidikan yang berkelanjutan, pemilik UMKM dapat memperoleh keterampilan dan pengetahuan yang diperlukan untuk mengelola UMKM dengan lebih efektif. Pelatihan meliputi manajemen keuangan, pemasaran, manajemen rantai pasokan, serta penggunaan teknologi digital. Peningkatan kapasitas manajerial ini akan membantu UMKM dalam membuat keputusan yang lebih baik dan strategis.
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.
The Debt Policy and Performance of State-Owned Companies in Indonesia Sinurat, Mangasi; Ilham, Rico Nur; Sinta, Irada; Ahmad, Shabir
Jurnal Manajemen Bisnis Vol. 15 No. 1: March 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v15i1.20285

Abstract

Research Aims: This research aims to explore the factors influencing debt policy in "red-license plate" companies in Indonesia from 2010 to 2020. Design/Methodology/Approach: The research method used is empirical studies to achieve the study's objectives.Research Findings: The first analysis result showed that their debt policy was significantly determined by collateral value of assets, profitability, company size, business risk, liquidity. However, those factors partly clarified the policies, whereas other factors outside the observation defined the rest. The result of the second analysis meanwhile showed that the debt policy has significant negative impact on the company performance both long-term and short-term period.Theoretical Contribution/Originality: Several research strategies that may be useful in this respect are discussed, and a typology of constructs is proposed on the basis of this analysis is Short term debt policy, Long term debt policy, and The thermal design power are as latent variables; the collateral value of assets, Profitability, Company size, Business risk, Growth opportunity, and Liquidity are construct variables.Practitioners/Policy Implications: The first stage of analysis is intended to examine the factors influencing debt policy, both total debt policy, short term debt policy, and long-term debt.Research Limitations/Implications: Considering the limited amount of data available, this study conducts a risk assessment based on historical data only. A more complete identification of risks and vulnerabilities will include a forward-looking assessment using sensitivity analysis, scenarios, and testing of debt policies on "state-owned" companies in Indonesia from 2010 to 2020 and the impact of debt policies on the financial performance of companies during that period. We will next explain the methods used to achieve the objectives of the study. Furthermore, it further describes the results of research and discussion and winds up with conclusions and suggestions.
The Concept Of Good Corporate Governance In A Limited Liability Company's Account Receivable Policy For Potentially Insolvent Companies Ilham, Rico Nur; Sinta, Irada; Sinurat, Mangasi; Khaddafi, Muammar
Pena Justisia: Media Komunikasi dan Kajian Hukum Vol. 23 No. 2 (2024): Pena Justisia
Publisher : Faculty of Law, Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/pj.v23i2.4243

Abstract

The application of Good Corporate Governance (GCG) concept in receivable policies is crucial, especially for companies facing potential bankruptcy. This research aims to explore how the GCG concept can be implemented in the receivable policies of limited liability companies facing bankruptcy risks. The introduction explains the urgency of GCG in managing receivables and the potential negative impact if not managed properly. The research of tisn method employs a qualitative approach with a case study of several companies facing bankruptcy risks. Data were obtained through interviews with company management, document analysis, and relevant literature review on GCG and receivable policies. The main issues identified include the lack of transparency in receivable policies, ineffective credit risk management, and non-compliance with financial regulations. The research findings indicate that companies implementing the GCG concept in receivable policies tend to have better financial performance and are better able to manage bankruptcy risks. In conclusion, the GCG concept can serve as an effective framework in managing receivable policies of limited liability companies facing potential bankruptcy. By considering transparency, risk management, and compliance with regulations, companies can minimize bankruptcy risks and ensure long-term business sustainability
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 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 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