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All Journal LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Jurnal Mantik Accounting and Business Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital
Rangkuti, Muhammad Ihsan
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Peranan kualitas laporan keuangan : kinerja perusahaan dan tata kelola perusahaan (GCG) dengan Sistem informasi keuangan Sebagai moderating Alpi, M Firza; Ardiansa, Kiki; Rangkuti, Muhammad Ihsan
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v6i3.17105

Abstract

This study aims to test and analyze the effect of good corporate governance and company performance on the quality of financial statements with accounting information systems as moderating variables at PT. Nusantara IV Medan Plantation. This study used a quantitative approach with an associative design. Data collection is carried out by collecting primary data in the form of questionnaires by distributing questionnaires to employees of the accounting and finance department at PT. Nusantara IV Medan Plantation.. The sample technique used in the study used saturated samples with the number of samples obtained as many as 40 samples. The data analysis technique used to test the hypothesis in this study is Multiple Linear Regression Analysis with the help of IBM SPSS software version 29. The results of this study show that good corporate governance has a positive and significant effect on the quality of financial statements. The company's performance has a negative and insignificant effect on the quality of financial statements, the accounting information system significantly moderates the effect of good corporate governance on the quality of financial statements, and the accounting information system does not moderate the effect of company performance on the quality of financial statements.
Literature Analysis on the Role of Management Accounting in Strategic Decision Making Rangkuti, Muhammad Ihsan
Accounting and Business Journal Vol 6 No 2 (2024): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v6iNumber 2.4820

Abstract

Management accounting has a strategic role in supporting decision-making in various organizations. Through the collection, analysis, and interpretation of financial and non-financial data, management accounting enables companies to design effective, adaptive, and data-driven strategies. This article aims to analyze the current literature on the contribution of management accounting in strategic decision making, including performance measurement, cost analysis, strategic planning, internal control, and risk management. Using the literature review method, it is found that management accounting is not only an operational tool but also a crucial strategic partner. In addition, modern technologies such as data analytics and digital information systems further strengthen the role of management accounting in providing relevant and real-time information to support informed decision making. These findings suggest that the role of management accounting continues to evolve along with the need for organizations to maintain a competitive advantage amid complex business challenges
The Influence of Good Corporate Governance, Firm Size, and Capital Structure on Financial Performance in PT pertamina Patra Niaga Assyaroful Akbar, Zuhdan Rhazes; Rangkuti, Muhammad Ihsan
Jurnal Mantik Vol. 9 No. 1 (2025): May: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i5.6366

Abstract

This study investigates the influence of Good Corporate Governance (GCG), firm size, and capital structure on the financial performance of PT Pertamina Patra Niaga. As a vital player in Indonesia’s energy sector, understanding the determinants of financial performance in this state-owned enterprise is critical for policy formulation and strategic planning. Employing a quantitative research method with secondary data from financial reports spanning 2020-2025, the analysis applies multiple linear regression to examine the relationships among variables. The findings reveal that GCG has a significant and positive impact on financial performance, supporting agency theory which emphasizes the role of governance in aligning interests between management and stakeholders. Firm size also demonstrates a significant influence, suggesting that larger firms benefit from economies of scale and greater market access. Moreover, capital structure exhibits a notable effect, indicating the importance of optimal debt-equity balance in enhancing profitability. These results provide valuable insights for corporate managers, regulators, and investors in strengthening governance mechanisms and financial strategies to boost organizational performance in the energy sector.
Trend Analysis of Financial Ratios to Assess the Financial Performance of Construction Companies Listed on the Indonesia Stock Exchange During the 2020–2024 Period Nurhanipah, Nurhanipah; Rangkuti, Muhammad Ihsan; Aliah, Nur
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11011

Abstract

This study examines the financial performance of profitable construction companies in Indonesia through trend analysis of key financial ratios, namely liquidity, profitability, and solvency. The study focuses on construction companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A descriptive quantitative method with a financial ratio trend analysis approach is employed to assess changes in financial performance and identify potential future financial risks. The findings reveal that PT Adhi Karya Tbk shows an increasing trend in both the current ratio and net profit margin; however, these ratios remain below generally accepted benchmark standards. In contrast, the company’s debt to asset ratio demonstrates a declining trend and has reached an acceptable level, indicating an improvement in capital structure. PT Total Bangun Persada Tbk experiences a declining trend in its current ratio, which does not meet liquidity standards, while its net profit margin recovers and shows a positive trend after a decline in 2022. Although its debt to asset ratio increases, it remains within a favorable range. PT Pembangunan Perumahan (Persero) Tbk records an improvement in its current ratio, reflecting better liquidity, but its net profit margin exhibits a downward trend. The company’s debt to asset ratio decreases but remains above 50 percent, indicating relatively high leverage. Overall, the financial performance of the three companies varies and has not fully met ideal financial standards, highlighting the importance of improving liquidity, profitability, and leverage management to strengthen financial stability and competitiveness in the Indonesian construction industry.
Co-Authors Alpi, M Firza Ardiansa, Kiki Assyaroful Akbar, Zuhdan Rhazes Nur Aliah, Nur Nurhanipah, Nurhanipah