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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Minfo Polgan (JMP) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ekonomika Dan Bisnis Golden Ratio of Data in Summary Jurnal Comparative : Ekonomi Dan Bisnis Innovative: Journal Of Social Science Research Carmin: Journal of Community Service Jurnal Penelitian Pendidikan Indonesia Jurnal Akuntansi Nommensen Atestasi : Jurnal Ilmiah Akuntansi
Sinurat, Mangasa
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Penerapan Peraturan Daerah Nomor 17 Tahun 2012 tentang Pajak Bumi dan Bangunan dalam Pendataan dan Penetapan Pajak di Kecamatan Sidua’ori tahun 2020-2023 Nduru, Laurensia; Sinurat, Mangasa
Jurnal Akuntansi Nommensen Vol. 3 No. 2 (2024): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v3i2.2594

Abstract

Penelitian ini menguji penerapan peraturan daerah nomor 17 tahun 2012 tentang pajak bumi dan bangunan dalam pendataan dan penetapan pajak di Kecamatan Sidua'ori Tahun 2020-2023. Adapun tujuan penelitian ini untuk mengetahui dan menganalisis penerapan dan faktor-faktor yang menghambat Peraturan Daerah Nomor 17 Tahun 2012 tentang pajak bumi dan bangunan yang ditinjau dari segi objek, subjek pajak, penerapan tarif, pendataan dan penetapan serta pemungutan pada Kecamatan Siduaori Kabupaten periode Tahun 2020-2023. Permasalahan pada penelitian ini ialah kurangnya sosialisasi, kualitas pelayanan, pengembangan intelektual, pendapatan erkapita serta kurangnya sumber daya manusia yang ada. Penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif kualitatif. Proses penelitian kualitatif melibatkan upaya-upaya penting, seperti mengajukan pertanyaan-pertanyaan dan prosedur-prosedur, mengumpulkan data yang spesifik dari partisipan, menganalisis secara induktif. Partisipan dalam penelitian ini adalah subjek ataupun individu lembaga yang peneliti anggap mampu dan mengetahui permasalahan dan terlibat langsung. Teknik pengumpulan data melalui observasi dan wawancara terdalam dengan membuat panduan wawancara. Hasil penelitian menunjukkan penerapan peraturan daerah nomor 17 tahun 2012 tentang pajak bumi dan bangunan dalam pendataan dan penetapan pajak di Kecamatan Sidua'ori sudah berjalan, akan tetapi belum maksimal. Sehingga dapat direkomendasikan kepada Pemerintah Kabupaten Nias Selatan untuk meningkatkan penerapan peraturan daerah nomor 17 tahun 2012 tentang pajak bumi dan bangunan dalam pendataan dan penetapan pajak di Kecamatan Sidua'ori, karena komponen ini sudah terbukti bahwa faktor-faktor yang menghambat penerapan peraturan daerah nomor 17 tahun 2012 tentang pajak bumi dan bangunan dalam pendataan dan penetapan pajak di Kecamatan Sidua'ori kurangnya sosialisasi pajak bumi dan bangunan perkotaan dan perdesaan kepada masyarakat. Diharapkan peneliti selanjutnya akan melibatkan faktor-faktor yang lain tentang pajak bumi dan bangunan perkotaan dan perdesaan.
Persepsi Mahasiswa Akuntansi Terhadap Pemilihan Profesi Akuntan Publik : Studi Kasus:Mahasiswa Program Studi Akuntansi Angkatan 2021 Universitas HKBP Nommensen Medan Permatasari, Lili; Saribu, Ardin Dolok; Sinurat, Mangasa
Jurnal Minfo Polgan Vol. 14 No. 1 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i1.14658

Abstract

This study aims to determine the Perception of Accounting Students that influence the Selection of a Profession to Become a Public Accountant. This research was conducted using a quantitative research type. This study uses primary data where this study uses a survey in the form of a questionnaire. The population determined in this study were Accounting Students of the 2021 batch of HKBP Nommensen University Medan.This study uses a quantitative method to test the perception of accounting students whether it influences the selection of a profession to become a public accountant using simple linear regression analysis. Sampling in this study used the purposive sampling method. The data used in this study are primary data in the form of respondents' answers to the questionnaire used in the study. The analysis methods used in this study are descriptive statistics, reliability and validity tests, classical assumption tests, simple linear regression analysis, hypothesis testing and coefficient of determination (R-square).The results of this study indicate that the Perception of Accounting Students has a positive and significant effect on the Selection of the Public Accountant Profession.
Introduction of The Green Concept in Financial Report Recording to Ulos Weaving Actors Sidabutar, Rimbun C D; Sinurat, Mangasa; Telaumbanua, Billy Anugerah Sosaraya
Carmin: Journal of Community Service Vol. 5 No. 1 (2025)
Publisher : Borneo Research and Education Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59329/carmin.v5i1.142

Abstract

In a globalized era of uncertainty, sustainability and environmental responsibility have become a key focus for business and society. Relevant parties must take immediate action in response to critical issues such as climate change, environmental degradation, and the need for sustainable resources. Private and public sector organizations are expected to pursue financial returns and implement environmentally responsible business practices amidst the complexity of such issues. The company's concern for the environment is very important, considering that the environment and society have been exposed to many negative influences due to the activities carried out by the company. These negative influences arise from the activities of companies, especially in exploiting natural resources as the main material and in the production process. This results in pollution, poisoning, and noise, which have disrupted people's lives in the short and long term. Implementing this community service first involved conducting preliminary observations to determine the conditions owned by weaving business actors. Observations were made after a letter of request for assistance was received from the ulos weaving partners of Sigaol Timur Village, Uluan District, Toba Regency. The service was implemented on 15 June 2024 in Sigaol Village, Uluan District, Toba Regency. The weaver group mostly uses yarn with chemical dyes because it produces brighter colors than natural dyes. Customers prefer this bright color. Chemically dyed yarns can be used directly as weaving materials. At the same time, naturally dyed yarns require a longer process and the weaver's creativity to combine several types of plants to produce a color blend. Chemical dyes are mostly used to meet market demand, so Ulos is bright. Weavers became interested in increasing their knowledge of yarn dyeing and waste management. They started to record how much liquid waste is disposed of, including the amount of waste left over from making natural color yarn, recognizing environmental costs that can be recorded as production costs.
Pengaruh Modal Kerja dan Pengelolaan Keuangan terhadap Kinerja Keuangan UMKM (Studi Kasus pada Pelaku UMKM di Kecamatan Medan Tembung) sidabutar, Jesica Septiana; m siahaan, audrey; Sinurat, Mangasa
Jurnal Akuntansi Nommensen Vol. 4 No. 1 (2025): JURNAL AKUNTANSI NOMMENSEN
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v4i1.2769

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh modal kerja dan pengelolaan keuangan terhadap kinerja keuangan UMKM studi kasus pada pelaku UMKM di Kecamatan Medan Tembung. Untuk memperoleh data dari variabel tersebut peneliti melakukan Teknik pengumpulan data yang digunakan yaitu observasi, wawancara dan menyebarkan kuesioner di Kecamatan Medan Tembung. Metode yang dipakai yaitu metode kuantitatif dengan metode analisis deskriptif, uji asumsi klasik, dan uji regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel Modal Kerja berpengaruh positif dan signifikan terhadap Kinerja Keuangan UMKM dan juga variabel Pengelolaan Keuangan berpengaruh positif dan signifikan terhadap Kinerja Keuangan UMKM. Penelitian ini menghasilkan manfaat untuk sarana pembelajaran dan menambah wawasan mengenai modal kerja dan pengelolaan keuangan yang diterapkan di UMKM serta jadi referensi untuk peneliti selanjutnya.
The effect of internal control systems and accessibility on accountability and its impact on fraud in village financial management Siallagan, Hamonangan; Sinurat, Mangasa; Lumban Gaol, Vebry Mardomdom; Hasugian, Christnova; Irianto, Tomi
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 11, No 2 (2025): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020255531

Abstract

Villages are public sector organizations, so accountability is an important principle that must be reflected in their financial management. The accountability in managing the village funds is a demand for the local government as the village funds manager, as an implementation of the constitution number 6, 2014. The existed influence factor of the accountability in managing the village funds are internal control systems and accessibility. Increasing accountability in village fund management, the potential for fraud in fund management can be reduced. This research aim to determine the effect of internal control systems and accessibility of financial reports on accountability of village financial management, and the effect of accountability of village financial management on the potential for fraud in village financial management. The primary data used in this research were acquired by administering questionnaires to respondents. A total of 115 questionnaires were distributed directly to 29 villages in Samosir Regency. Rate of returned and completed questionnaire is 100%. Data analysis was carried out using the PLS with WarpPLS 7.0 software. The research results supported all hypotheses and found that; 1. internal control systems positively significant affect the accountability of village financial management, 2. accessibility of financial reports positively significant affect the accountability of village financial management and 3. The accountability of village financial management negatively significant affects the potential for fraud in village financial management. The research results indicated that The Internal Control System has a greater influence than accessibility. This in turn implies that the public would consider that village financial management is accountable if its financial report is prepared in accordance with the applicable standards and easily accessed. In addition, the potential for fraud will be reduced with increasing accountability in village financial management. These results expect the village government to improve internal control and accessibility in managing village funds.
Analisis Kinerja Keuangan Berdasarkan Rasio Likuiditas Dan Profitabilitas Pada PT. MAYORA INDAH Tbk. Periode 2020-2023 Doloksaribu, Gabriella Evelin Marlina; Silaban, Adanan; Sinurat, Mangasa
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 1 (2025): Januari - Februari
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i1.2585

Abstract

The purpose of this study was to measure and analyze financial performance based on liquidity ratios and profitability ratios at PT Mayora Indah Tbk for the 2020-2023 period. This research uses quantitative descriptive research methods using data from the audited and released financial statements of PT Mayora Indah Tbk from the Indonesia Stock Exchange (IDX). The results of this study indicate that using the liquidity ratio consisting of current ratio, quick ratio and cash ratio achieved by the company during the four periods from 2020 to 2023 has fluctuated, but the company's liquidity level is still good because it is still above the industry average standard which shows that the company uses assets owned by the company to meet its short-term obligations. And using profitability ratios consisting of return on assets, return on equity, return on investment, gross profit margin, and net profit margin in 2020 to 2021 has decreased and in 2022 to 2023 the company has increased but is still far below the average standard industry ratio so that it shows that the company's profitability is not good. Thus, it can be concluded that liquidity has a close relationship with profitability, this indicates a large placement of funds on the current asset side. Suggestions that can be useful for company management are to improve the financial performance of PT Mayora Indah Tbk, management should utilize existing capital more effectively through profitable investments, such as product development, in order to increase sales and expand market share.For future researchers, it is recommended that further research be carried out with a longer period of time.In addition, the ratio used is added again in measuring financial performance, so that the results obtained are maximized.
The Impact of Profitability and Liquidity on Earnings Growth: Evidence from Food and Beverage Firms Listed on the IDX Lumbangaol, Herawati; Samosir, Hendrik; Sinurat, Mangasa
Golden Ratio of Data in Summary Vol. 5 No. 3 (2025): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i3.1585

Abstract

This study examines the effect of profitability and liquidity on earnings growth in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research uses secondary data derived from the companies' annual financial reports. A purposive sampling method was employed, resulting in a sample of 30 companies that met the predefined criteria. Data analysis was conducted using multiple linear regression with SPSS version 25, descriptive statistics, normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Hypothesis testing was carried out using the t-test and F-test at a significant level of 0.05. The findings show that profitability (Net Profit Margin) has a positive but insignificant effect on earnings growth. Meanwhile, liquidity (Cash Ratio) has a negative and insignificant effect on earnings growth. Simultaneously, neither profitability nor liquidity significantly influences earnings growth.
ANALYSIS OF THE FINANCIAL PERFORMANCE OF PT. MAYORA INDAH TBK BASED ON PROFITABILITY AND LIQUIDITY RATIO: A COMPREHENSIVE STUDY Nababan, Cintia; Sinurat, Mangasa; Munte, Mei Hotma Mariati
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 3 (2025): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i3.14479

Abstract

This research has high urgency in the context of the dynamics of Indonesia's food and beverage manufacturing industry post-pandemic, where global economic fluctuations and changes in consumption patterns demand a thorough evaluation of the company's financial performance. As a market leader with a strategic product portfolio, the performance analysis of PT. Mayora Indah Tbk is crucial to map business resilience in an era of economic volatility. The study makes a dual contribution: theoretically by enriching the literature on the application of financial ratios in the consumer goods industry, and practically by presenting actual data-driven strategic recommendations for company management. The quantitative descriptive research method was applied to the 2021-2023 financial statement data, with the analysis focusing on profitability (ROE and NPM) and liquidity (CR and QR) ratios. The findings revealed that the company managed to maintain very strong liquidity above industry standards, while profitability showed an upward trend although there was still room for optimization. This research is an important benchmark for the industry in evaluating working capital management strategies and increasing profitability amid economic uncertainty.
EVALUATION OF THE APPLICATION OF ACCOUNTING IN TRADITIONAL HANDICRAFT MICRO ENTERPRISES: A CASE STUDY AT UD. MANURUNG SILITONGA Simorangkir, Helmina Handayani; Siahaan, Audrey M; Sinurat, Mangasa
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 3 (2025): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i3.14483

Abstract

This study aims to analyze the application of accounting in traditional handicraft MSMEs, especially the Ulos and Songket Tarutung Businesses at UD. Manurung Silitonga, Siatas Barita District, North Tapanuli Regency. The urgency of this research is driven by the low awareness of MSME actors in implementing an accounting system in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), thus having an impact on financial management and business growth. The method used is qualitative descriptive with data collection through observation, in-depth interviews, and documentation. The results show that financial recording is still carried out simply and not fully in accordance with accounting standards, due to low accounting understanding and limited human resources. The contribution of this research is to provide an understanding of the importance of the application of accounting for MSMEs in supporting decision-making and business sustainability. The novelty of the research lies in its focus on the traditional handicraft sector in the North Tapanuli region that has not been studied much before.
Peranan Akuntansi Pertanggungjawaban Sebagai Alat Pengendalian Biaya Produksi Kelapa Sawit Pada PT. Perkebunan Nusantara IV Regional 2 Batu, Angel Natasya Lumban; Sinurat, Mangasa; Sihombing, Halomoan
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 4 (2025): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i4.3255

Abstract

When the research was conducted, that the realization was higher than the budget (RKAP) on production costs due to the price (Rp) / kg in the realization was higher or more than the price (Rp) / kg in the budget, so that there could be a difference between the budget and the realization of palm oil production costs for the period 2022 which could have an impact on production cost control. Therefore, the role of responsibility accounting is important in achieving company goals and also controlling palm oil production costs in a company, with the role of responsibility accounting, companies can set clear cost standards and identify the causes of cost differences that occur, such as unprofitable cost differences where the realization of production costs is greater than the production cost budget. The study aims to determine and analyze the role of accountability accounting as a means of controlling palm oil production costs at PT Perkebunan Nusantara IV Regional 2 Period 2022. This research uses a qualitative descriptive approach with data obtained through documentation studies and interviews conducted. Variance analysis technique is used to compare actual costs with budget costs, both in terms of price and quantity, both indirect costs and direct costs. The results showed that in terms of price, some costs experienced unfavorable variance, while in terms of quantity showed favorable variance. The implementation of responsibility accounting has gone well and helps control costs. From these results it is recommended that the company can improve control of unfavorable costs and maintain and improve the role of responsibility accounting.
Co-Authors Adanan Silaban Batu, Angel Natasya Lumban Br Purba, Yeni Try Milani Danri Toni Siboro Doloksaribu, Gabriella Evelin Marlina Gaol, Anju Rayman Lumban Gaol, Ayu Indah Lumban Gaol, Manatap Berliana Lumban Hamonangan Siallagan Hasugian, Christnova Irianto, Tomi Lumban Gaol, Vebry Lumbangaol, Herawati m siahaan, audrey Munte, Mei Hotma Mariati Nababan, Cintia Nduru, Laurensia Permatasari, Lili prayoga arnold Samosir, Hendrik Saribu, Ardin Dolok Siahaan, Audrey M sidabutar, Jesica Septiana Sidabutar, Rimbun Sidabutar, Rimbun C D Sidabutar, Rimbun C.D Sihombing, Halomoan Silitonga, Jesica KD Simanjuntak, Pani Ardemas Herinato Simorangkir, Helmina Handayani Sinaga , Pebrien Mauli Siringo-ringo, magdalena Telaumbanua, Billy Anugerah Sosaraya