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All Journal Kajian Akuntansi Jurnal Pasar Modal dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Prointegrita Amkop Management Accounting Review (AMAR) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Mangasi Sinurat

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Author-ID : 3460585

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Pengaruh Biaya Acrual dan Discretionary terhadap Nilai Perusahaan Manufaktur di Bursa Efek Indonesia dengan Good Corporate Governance sebagai Variabel Moderating Mangasi Sinurat; Rico Nur Ilham
Jurnal Pasar Modal dan Bisnis Vol 2 No 1 (2020)
Publisher : The Indonesia Capital Market Institute

Purpose - This study discusses the effect of discretionary and discretionary accruals on firm values with good corporate governance as a moderating variable in manufacturing sector companies in Indonesia. Methods - The data used are secondary data containing annual reports and financial statements of manufacturing sector companies that discuss the Indonesian Stock Exchange. The sample used in this study was 47 companies with an observation period of 5 (five) years from 2014-2018. The analysis used in this study is multiple linear regression analysis. Finding - Partial discretionary positively influence on model 1 and negatively on model 2 but not significantly to firm value, while discretionary costs have a positive and significant effect on firm value. No GCG practices can moderate the relationship of discretionary accruals to firm value, while independent commissioners, audit quality, institutional ownership, and managerial ownership can moderate the relationship of discretionary prices with firm value. The effect of discretionary and discretionary accrual costs simultaneously a significant effect on firm value. Discretionary and discretionary accrual costs with good corporate governance as a moderating variable.

Determinan Harga Saham dengan Nilai Perusahaan sebagai Variabel Intervening pada Perusahaan Sektor Konstruksi Bangunan Dedi Dwi Arseto; Mangasi Sinurat
Jurnal Pasar Modal dan Bisnis Vol 2 No 1 (2020)
Publisher : The Indonesia Capital Market Institute

The purpose of this study was to determine the effect of DER, EPS, and ROA on stock prices with company size as an intervening variable. The population of this research is companies in the building construction sector registered at BIE in 2014 to 2018. The samples used were 5 companies using perposive sampling techniques. The analysis method used is path analysis. Research Results The direct effect of Debt Equity Ratio on stock prices shows positive and significant results. While the indirect effect of positive Debt Equity Ratio is not significant on stock prices through firm value. The direct effect of Return On Assets on stock prices has not significant positive results. The indirect effect of Return On Assets on stock prices through the value of the company obtained insignificant positive results. The direct effect of Erning Per Share on stock prices obtained significant positive results. The indirect effect of Erning Per Share on stock prices through the value of the company obtained insignificant positive results. The value of the company on stock prices has a significant positive effect on companies in the construction sector in the period 2014 to 2018.

Analysis of Financial Ratios against Lippo Group Company Share Prices Mangasi Sinurat
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3311

The evaluation disposition euphemistic pre-owned is the disposition of qualitative collections and decimal data. patch the collections euphemistic pre-owned is less important data. 1) supported on the consequences of the glance at the investigator terminated that appearance On Equityon Lippo accumulation fellowships are descriptively categorized as high-pitched or in first-class category. It buoy be seen from the Return On Equity (X1) has a substantial chain reaction on inventory expenditures Stock Prices (Y). 2) supported on the consequences of the glance at the investigator concludes that Earning Per Shareon Lippo accumulation fellowships are descriptively categorized as high-pitched or in first-class category. It buoy be seen from the Earning Per Share (X2) changeable has a substantial chain reaction on the Stock Prices (Y). 3) supported on the consequences of the glance at the investigator concludes that the contemporary Ratioon Lippo accumulation fellowships are descriptively categorized as little or not in the first-class category. It buoy be seen from the Current Ratio (X3) has a substantial chain reaction on inventory expenditures (Y). 4) supported on the consequences of the glance at the investigator concludes that totality assets property activity Overon Lippo accumulation fellowships are descriptively categorized as high-pitched or in first-class category. It buoy be seen from the Total Asset Turn Over (X4) has a substantial chain reaction on the Stock Prices (Y). 5) supported on the consequences of the glance at the investigator concludes that the Lippo accumulation corporation is descriptively in a high-pitched compartmentalisation or in a first-class category, so it buoy be terminated that the possibility The one-fifth is accepted, signification that Return On Equity (X1), Earning Per Share (X2), Current Ratio (X3 Total Asset Turn Over (X4), chalk up a substantial chain reaction simultaneously (simultaneously) on Stock Prices (Y)

Pengaruh Earnings Aggressiveness dan Income Smoothing Terhadap Firm Value Dengan Good Corporate Governance Sebagai Variabel Moderating Di Bursa Efek Indonesia Rico Nur Ilham; Mangasi Sinurat; Eka Nurmala Sari
Kajian Akuntansi Volume 19, No.2, 2018
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v20i1.4095

Penelitian ini bertujuan untuk : (1) menganalisis pengaruh Earnings Aggressiveness dan Income Smoothing terhadap Nilai Perusahaan di Bursa Efek Indonesia (2) menganalisis apakah Good Corporate Governance bisa menjadi variabel yang memoderasi pengaruh Earnings Aggressiveness dan Income Smoothing terhadap Nilai Perusahaan di Bursa Efek Indonesia. Hal ini dilakukan untuk membuktikan bahwa eksistensi suatu perusahaan di Pasar Modal dimata investor tidak hanya berhenti pada fokus pencapaian laba yang tinggi saja sebagai tolak ukur kinerja keuangan dari kegiatan operasional suatu perusahaan, melainkan juga harus mampu memberikan kesejahteraan bagi pemilik saham/principal sebagai pemilik modal, indikator ini yang menjadi salah satu penilaian tentang seberapa jauh tingkat kemajuan suatu perusahaan khususnya untuk perusahaan yang terdaftar di Bursa Efek Indonesia.Penelitian ini berfokus terhadap kinerja perusahaan dalam menghasilkan laba usaha dan hubungannya dengan nilai perusahaan tersebut. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dimana diperoleh sampel sebanyak 6 perusahaan untuk periode penelitian tahun 2010-2015.Pengujian yang dilakukan dalam penelitian ini adalah uji asumsi klasik (uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji auto korelasi), metode analisis menggunakan Analisis Regresi linear berganda dengan model Moderate Regression Analysis dan untuk menguji hipotesis digunakan uji t, uji f, dan uji determinasi. Hasil uji statistik menunjukkan bahwa secara parsial dan simultan Earnings Aggressiveness dan Income Smoothing berpengaruh negatif terhadap nilai perusahaan di Bursa Efek Indonesia, Good Corporate Governance tidak bisa menjadi variabel yang memoderasi pengaruh Earnings Aggressiveness dan Income Smoothing terhadap nilai perusahaan di Bursa Efek Indonesia.

PENGARUH PERPUTARAN MODAL KERJA DAN GROSS PROFIT MARGIN (GPM) TERHADAP RETURN ON ASSETS (ROA) DENGAN RASIO BEBAN OPERASIONAL DENGAN PENDAPATAN OPERASIONAL (BOPO) SEBAGAI VARIABEL INTERVENING PADA PT. RAJAWALI NUSANTARA INDONESIA (PERSERO) CABANG MEDAN Edward Sidauruk; Mangasi Sinurat; Sarman Sinaga
JURNAL PROINTEGRITA Vol 6 No 1 (2022): APRIL
Publisher : JURNAL PROINTEGRITA

Terdapat banyak faktor yang berpengaruh terhadap ROA, yaitu: pengelolaan modal kerja, laba kotor, dan beban operasional yang terdapat pada perusahaan. Tujuan penelitian ini adalah untuk mengetahui pengaruh perputaran modal kerja dan gross profit margin (GPM) terhadap return on assets (ROA) dengan rasio beban operasional dengan pendapatan operasional (BOPO) sebagai variabel intervening pada PT. Rajawali Nusantara Indonesia (Persero) Cabang Medan. Populasi penelitian ini adalah laporan tahunan PT. Rajawali Nusantara Indonesia (Persero) Cabang Medan dari mulai berdiri sampai tahun 2020. Dalam penelitian ini sampel yang menjadi fokus adalah laporan tahunan PT. Rajawali Nusantara Indonesia (Persero) Cabang Medan dari tahun 2017 – 2020 per kuartal. Teknik pengumpulan data dalam penelitian ini adalah wawancara dan studi dokumentasi. Sedangkan teknik analisis data yang digunakan adalah uji asumsi klasik, analisis jalur, uji t, uji F dan koefisien determinasi. Hasil penelitian menunjukkan bahwa pada struktur 1, PMK tidak berpengaruh terhadap terhadap BOPO, sedangkan GPM berpengaruh negatif dan signifikan terhadap BOPO. Semakin tinggi GPM maka rasio BOPO akan semakin rendah. Pada struktur 2, disiplin kerja, PMK berpengaruh secara langsung tetapi tidak berpengaruh secara tidak langsung terhadap ROA. Sedangkan GPM tidak berpengaruh secara langsung tetapi berpengaruh secara tidak langsung terhadap ROA melalui BOPO sebagai variabel intervening. Variabel GPM memberikan pengaruh tidak langsung yang signifikan terhadap ROA melalui variabel intervening BOPO, tetapi pengaruh tidak langsung PMK terhadap ROA tidak signifikan. Dengan adanya variabel intervening BOPO, maka pengaruh GPM terhadap ROA semakin kuat. Disarankan perusahaan perlu meningkatkan perputaran modal kerjanya akan pengaruhnya terhadap ROA semakin baik. Perusahaan perlu memperkecil rasio BOPO sehingga pengaruh GPM terhadap ROA semakin baik.

ANALYSIS OF THE INFLUENCE OF LEADERSHIP AND COMMUNICATION STYLES ON EMPLOYEE SATISFACTION AT CAFES IN TEBING TINGGI CITY Carnelius Ricardo; Musparina; Mangasi Sinurat; Willy Cahyadi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 3 (2025): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i3.3548

This study aims to analyze the influence of leadership and communication styles on employee satisfaction in cafes in Tebing Tinggi City. The rapidly growing cafe industry demands effective human resource management, particularly in creating a supportive work environment through good leadership and effective communication. This study uses a quantitative approach with a sample of 50 permanent employees from 10 cafes selected using a purposive sampling technique. The research instrument was a questionnaire with a 5-point Likert scale, and data were analyzed using the Partial Least Squares (PLS) technique through the SmartPLS 3.0 application. The results of the study indicate that leadership style has a significant effect on employee satisfaction with a t-statistic value of 4.770 (p = 0.001), and communication also has a significant effect with a t-statistic value of 4.848 (p = 0.000). The research model has an R² value of 0.796, which means that 79.6% of the variability in employee satisfaction can be explained by leadership style and communication. The Q² value of 0.7960 indicates that the model has strong predictive relevance. These findings indicate that leadership style and communication play an important role in increasing employee job satisfaction, which impacts their performance and loyalty to the organization. This study recommends that café managers continue to improve the quality of leadership and internal communication to create a more productive and harmonious work environment.

Pengaruh Asimetris Antara Harga Minyak, Harga Emas, Dan Kurs Terhadap Jakarta Islamic Index Menggunakan Model VECM Liza Utami; Mangasi Sinurat; Lukieto Cahyadi
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i03.1464

Penelitian ini menganalisis keterkaitan yang tidak simetris antara fluktuasi harga minyak mentah, harga emas, serta dinamika nilai tukar terhadap pergerakan Jakarta Islamic Index (JII), mengunakan pendekatan ekonometrika Vector Error Correction Model (VECM). Data yang digunakan merupakan data harian sekunder selama Januari 2021 hingga Desember 2024 sebanyak 967 observasi. Hasil pengujian menunjukkan bahwa harga minyak memiliki pengaruh positif dan signifikan terhadap JII dalam jangka pendek dan panjang. Harga emas juga berpengaruh positif secara signifikan terhadap JII dalam jangka pendek, namun menunjukkan pengaruh negatif dalam jangka panjang. Sebaliknya, nilai tukar tidak menunjukkan pengaruh yang signifikan terhadap JII baik dalam jangka pendek maupun panjang.

The Influence of Facilities, Competence and Work Motivation on the Performance of Sei Rumbiya Plantation Employees at PT Pp. London Sumatra Indonesia Tbk Darma, Surya Darma; Ingan Malem Tarigan; Mangasi Sinurat; Chrisin Natalia Sianipar
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2848

This study seeks to explore the extent to which workplace facilities, employee competence, and motivation influence employee performance at Sei Rumbiya Plantation, PT PP. London Sumatra Indonesia Tbk. Using a quantitative approach, data were analyzed through multiple linear regression. The findings reveal that, partially, both facility and competence variables do not significantly affect employee performance, as indicated by t-values (0.021 and -2.497, respectively) being lower than the critical value. In contrast, motivation demonstrated a significant positive impact, with a t-value of 3.002. Simultaneously, all three variables collectively exert a significant influence on performance, although their overall contribution remains modest at 13.2%. The remaining 86.8% is attributed to other factors beyond the scope of this study. These results underscore the central role of intrinsic motivation in shaping productive, human-centered work environments and emphasize the need to look beyond physical and technical enablers when managing human resources in labor-intensive sectors.

THE EFFECT OF COMPENSATION AND LEADERSHIP ON EMPLOYEE PERFORMANCE OF PT. DUET PRATAMA SAMUDRA WITH WORK MOTIVATION AS INTERVENING VARIABLES Musparina; Andy Wijaya; M Dian Andhika; Mangasi Sinurat
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 6 (2024): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i6.2194

Performance at PT. Duet Pratama Samudra with Work Motivation as an Intervening Variable. The research method used is a quantitative method using the help of Smart PLS version 3.0 which is collected from the results of distributing questionnaires to employees of PT. Pratama Samudra Duet . The analysis method used in this study is to use an instrument test, namely validity and reliability tests. measurement model (outer model) namely validity test, reliability test, then structural model (inner model) includes: coefficient of determination / r-square (r2), goodness of fit model and hypothesis testing with t-statistic test and indirect effect test ( indirect effect). The results of Smart PLS 3.0 in this study are that compensation affects employee motivation, leadership affects work motivation, compensation does not affect employee performance, leadership affects employee performance, work motivation does not affect employee performance, work motivation can mediate the relationship between Compensation and Employee Performance, Work Motivation cannot mediate the relationship between Leadership and Employee Performance.

The Role of Village Apparatus, Human Resources, and Women's Empowerment in Improving the Living Standards in Tourist Villages of Serdang Bedagai Regency Sinaga, Eryolen Ratno; Fahrizal Perangin Angin; Mangasi Sinurat; Fitrianingsih
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2662

The purpose of this study was to see how the active role of village officials, the quality of human resources (HR), and women's empowerment have an impact on improving the standard of living of the tourist village community in Serdang Bedagai Regency. Quantitative methods were used to collect data through questionnaires to 95 respondents. To analyze the data, the PLS-SEM (Partial Least Square Structural Equation Modeling) model was used. The results showed that only the variable of the active role of village officials had a significant impact on improving the standard of living of the community, and the quality of human resources and women's empowerment did not have a significant impact. This research model can explain 94.1% of the variables that affect a better standard of living. The results show that village officials must be actively involved in supporting the growth of tourist villages and community welfare. Recommendations focus on increasing the role of village officials and strategies to improve empowerment and quality of HR.

Co-Authors Andy Wijaya Cahyadi, Willy Cai Cen, Cia Carnelius Ricardo Chrisin Natalia Sianipar Daniel Ortega Tambunan Dara Mustika Darma, Surya Darma Dedi Dwi Arseto Dio Wiranda Edward Sidauruk Eka Nurmala Sari Fahrizal Perangin Angin Febri Andriyani Imam Muarif Ingan Malem Tarigan Jerni Duma Sari Rambe Liza Utami Lukieto Cahyadi M Dian Andhika Maulana Majied Sumatrani Saragih Musparina Nova Sari Manullang Nurul Aida Nurwijayanti Raka Gymnastiar Sasmita Rambe, Nadiva Aura Innaya Rapat Piter Sony Rico Nur Ilham Rotua Sri Linda Sitompul Sarman Sinaga Sinaga, Eryolen Ratno Wahyu Ginanjar

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