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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) SEIKO : Journal of Management & Business Jurnal Akuntansi Barelang Jurnal Ilmiah Wahana Pendidikan Jurnal Bisnis Mahasiswa Jurnal Pengabdian Cendikia Nusantara SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Efriyenti, Dian
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PENGARUH HUTANG JANGKA PENDEK, PERPUTARAN PIUTANG DAN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Paramita, Nurul Indah; Efriyenti, Dian
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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Abstract

Thisi studyi entitled thei influence of short-term debt, accounts receivable turnover and working capital on profitability in manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange in 2013-2017. This study aims to determine short-term debt, accounts receivable turnover and working capital both partially and simultaneously. The population of this study is a food and beverage sub-sector manufacturing company listed on the Stock Exchange in 2013-2017, which was included in the period of 5 years so that 40 samples were obtained and this sample study used purposive sampling, namely sampling technique in accordance with certain criteria and obtained by 8 companies. Processing data using SPSS version 22 software. The datai analysisi methodi usedi isi multiplei lineari regressioni methodsi. Thei resultsi ofi thei t-testi analysis partially indicate thati short-term debt does not have a significant effect on profitability, receivable turnover does not significantly influence profitability , while working capital has a significant effect on profitability. The results of the F test analysis show that simultaneously or together there is a significant influence between the variables of short-term debt, accounts receivable turnover and working capital on profitability.
PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING LOAN TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BEI Febriana, Ramadhana; Efriyenti, Dian
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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This research have purpose to find out the influence give by capital adequacy ratio and non performing loan to banking financial perfomance which have been listed in Indonesia Stock Exchange (IDX). The population in this research is 43 banking companies which have been listed in Indonesia Stock Exchange (IDX) and there 20 companies which have been meet the criteria samples selected. The financial statement data have been obtained from IDX Batam representative. The research result by F test show that have significant influence which mean that simultaneously capital adequacy ratio and non performing loan give significant influence to Return On Assets, therefore the regresion model of this research are feasibel to be observed. Partially, by using t test it have been obtained that capital adequacy ratio variable not have any significant influence to return on assets, meanwhile the non performing loan variable have significant influence to return on assets.
PENGARUH MODAL KERJA, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Purba, Ramina; Efriyenti, Dian
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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Abstract

The establishment of a company is always backedi up with the aim of earning profit or profit, to increase profits the company must have good performance and prospects. The purpose of this study is to find out how much influence and to find out more about the effect of working capital, accounts receivable turnover and inventory turnover on profitability (ROA) of companies listed on the Indonesiai Stock Exchange. The population in this study were companies listed on the Indonesia Stock Exchange. The technique used in the study was Purposive sampling with criteria that met the requirements and obtained 8 manufacturing companies that were included with the data within a period of 5 years to obtain a sample of 40. Secondary data used in the study. The results showed partially that the working capital variable had a significant effect on ROA, while the accounts receivable variable and inventory turnover did not affect ROA. The results of the analysis simultaneously or overall show that the variables of working capital, accounts receivable turnover and inventory turnover together have ai significant effect on ROA.
PENGARUH TINGKAT KEMISKINAN DAN PENGELUARAN PEMERINTAH BIDANG PENDIDIKAN TERHADAP INDEKS PEMBANGUNAN MANUSIA Invantoro, Deni; Efriyenti, Dian
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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Abstract

Human DevelopmenttIndex (HDI) is an important thing to assess the success of funds that allocated for human development. And than, this study aims to analyzetthe influenceiof poverty levels and governmentiexpenditure on education on the human development index. The analysisitechnique usedlis multipleilineariregression. Theitype of data used is time series data, with populations sourced from the Batam City Central Bureau of Statistics and the Regional Financial and Asset Management Agency of Batam City. The sample used in this studyiis the Panel data for 2010-2017. Based on the resultsoof testing the hypothesis, itiwasifound that the poverty level had a positive effect onethe human development indexiin theicityiof Batam. Whileegovernment spending oneeducation has a positive and significant effect on the human developmen iindex in the city of Batam. The determination coefficient value is 0.952 which indicates that the influence of poverty levels and government expenditure on education on the human developmenttindex in Batam city is 95.2%iandithe remainingi4.8% is influencediby other variablesioutside of this study.t
ANALISIS NON PERFORMING LOAN DAN KUALITAS ASET PRODUKTIF TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI OJK Kristina, Kristina; Efriyenti, Dian
SCIENTIA JOURNAL Vol 3 No 3 (2021): Volume 3 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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The average number of non-performing loans in this study is greater than 7% and the quality of earning assets is greater than 8%, so this research was conducted with the aim of investigating the impact of NPL and KAP on Return On Assets in banking companies registered with the Financial Services Authority. The data used is in the form of secondary data, namely published quarterly financial reports. population taken from banking companies (Bank Perkreditan Rakyat) in the 2015-2019 period as many as 27 data. Samples that meet the criteria are 3 data. Based on the results of the analysis partially or the t test: (1) NPL partially has a negative but insignificant effect on ROA, it is known that tcount -1.342 <ttable -2.00247 and a significance of 0.185> 0.05, (2) KAP partially had a negative but not significant effect on ROA with tcount -0.323 <ttable -2.00247 and a significance of 0.748> 0.05. Simultaneously or f test: NPL and KAP have a significant effect on ROA with a value of Fcount 10.222> Ftable 3.16 and a significance of 0.000 <0.005.
PENGARUH FASILITAS E-BILLING DAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA BATAM Nita, Elvira; Efriyenti, Dian
SCIENTIA JOURNAL Vol 3 No 3 (2021): Volume 3 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

The difficulty of filling the tax report, lack of knowledge about tax reporting procedure, E-Billing, and E-Filling lead to less taxpayer compliance in pay and report their tax. Therefore, the government improves tax services and creates E-Billing and E-Filing features that can help taxpayers. The purpose of this study aimed to examine the effect of E-Billing and E-Filing facilities on the taxpayer compliance in Batam City. The population in this study were 43.763 individual taxpayers that already registered in Kantor Pelayanan Pajak (KPP) Batam Selatan which submit their tax report through E-Filing. The sample of this study were 100 respondents that taken using slovin formula. This study were using incidental sampling technique. Data obtained by questionnaire, measured by a likert scale and proceed by SPSS Porgram. The result of this study showed that E-Billing facility (X1) has a significant effect on individual taxpayers compliance with significant value 0,000 < 0,05. E-Filing Facility (X2) also has a significant effect on individual taxpayers compliance with significant value 0,002 < 0,05. Both E-Billing (X1) and E-Filing facilities (X2) have a significant effect on individual taxpayers compliance which already registered in Kantor Pelayanan Pajak (KPP) Batam Selatan.
ANALISIS PERPUTARAN MODAL KERJA DAN LIKUIDITAS TERHADAP PROFITABILITAS DI BURSA EFEK INDONESIA Willya, Willya; Efriyenti, Dian
SCIENTIA JOURNAL Vol 3 No 4 (2021): Volume 3 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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Food and beverage companies are experiencing very good development. A food and beverage company or other company can run smoothly so company may managed its working capital and liquidity properly to achieve predetermined goals. This researches aim determine effect of working capital turnover and liquidities on profitability in Indonesia Stock Exchange. Populations on that research are company on the food and beverage sector in the Indonesia Stock Exchange companies from 2015 to 2019, which consisted of 26 companies. The data collections techniques on these researches using the purposives sampling methods, namely the sampling techniques with certaining considerations, so the sample contained in this research were 9 companies. The research methods used are descriptive analysis and hypothesis testing. The resulting of the analys showed this working capital turnover has a negative but insignificant effect partially on Return on Assets (ROA). Current Ratio (CR) partially has a significant effect on Return On Assets (ROA). Simultaneous working capital turnover and liquidity (current ratio) have a significant effect on profitability (Return on Assets).
ANALISIS KUALITAS BAHAN BAKU DAN PROSES PRODUKSI TERHADAP KUALITAS PRODUK PADA PT SUPER BOX INDUSTRIES Wahyuni, Gita; Efriyenti, Dian
SCIENTIA JOURNAL Vol 3 No 4 (2021): Volume 3 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

At the time of manufacturing a product, there are constraints on the use of raw materials such as when using high glue, the water content tends to be high so that the impact on the cardboard can become soft and vice versa. Therefore, companies must always optimize the quality of raw materials and production processes. The purpose of this study was to determine the quality of raw materials and production processes that affect product quality at PT Super Box Industries. In this study there were 100 employee populations and the sample used in this study amounted to 71 employees. The sampling technique used was saturated sampling method. The analysis in this research is descriptive analysis, classical assumptions, and multiple linear regression analysis. The results of this study indicate that partially the quality of raw materials has a significant effect on product quality, partially the production process has a significant effect on product quality and simultaneously the quality of raw materials and production processes has a significant effect on the level of product quality at PT Super Box Industrie.
PENGARUH MODERNISASI SISTEM ADMINISTRASI DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA BATAM SELATAN Firli, Irfani; Efriyenti, Dian
SCIENTIA JOURNAL Vol 4 No 3 (2021): Volume 4 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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There are still many taxpayers who do not understand using the e-filing system and knowledge of taxation resulting in compliance in carrying out their obligations is still not optimal. Therefore, the Directorate General of Taxation continues to modernize the system and media to gain tax knowledge. This study aims to determiine whether thee Modernization of Tax Administratiion and Knowledge Systems has an effect on Taxpayer Compliance. The population of this ressearch is WPOP registerred at KPP Pratama Batam Selatan, amounting to 346,894. The sampling technique used a random sampling technique with the slovin formula, so that the sample amounted to 100 respondents. Data analysis techniques used descriptive analysis, instrument testing, clasical asumptions, multiiple linear analysiis, and hypotheisis testiing. The results of this study indicate that the Modernization of the Tax Administration System has a significant efect on taxpayer compliance with a significant value of 0.015 < 0.05. Tax knowledge has a signifficant effect on taxpayer compliance with a signifficant value of 0.000 < 0.05. Modernization of Tax Administration and Knowledge Systems simultaneousli affects the compliance of taxpayers registered at KPP Pratama South Batam.
ANALISIS KEBIJAKAN HUTANG DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Pandiangan, Kiki Dewi Sinta; Efriyenti, Dian
SCIENTIA JOURNAL Vol 4 No 6 (2022): Volume 4 Nomor 6 2022
Publisher : LPPM Universitas Putera Batam

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ABSTRACT Fluctuations in the debt-to-equity ratio of manufacturing companies for the 2016-2020 period indicate that the company's own funds are not consistently used. Fluctuations in net profit margin result in fluctuations in price to book value. This fluctuating PBV has an impact on the company's image. The purpose of this study is to find out the effect of DER and NPM on PBV by using secondary data on annual financial reporting. The sample used purposive sampling method. a population of 51 manufacturing companies in the consumer goods sector from 2016-2020 obtained a sample of 8 companies. Analysis of research data using classical assumption test, multiple linear regression, t test, f test, coefficient of determination. DER has a significant effect on PBV with a significance value of 0.00 < 0.05, t count 5.849 > 2.026. NPM has a significant effect on PBV with a significance value of 0.00 <0.05, t count 5,790 > t table 2,026, if tested together DER and NPM have a significant effect on PBV with a number 0.000 < 0.05, F count 35,223 > Ftable 3. 24.
Co-Authors Apriana Apriana Azmiana , Risca Azmiana, Risca Elisabeth, Gusniar Famy, Rivaldo Febriana, Ramadhana Firli, Irfani Fitriadi Fitriadi Hikmah Hikmah Invantoro, Deni Julkam, Julkam Kristina Kristina L. Tobing, Vargo Christian Lai Juniawati manurung, henok rolencius Mutiara, Ilva Nemmy, Nemmy Nita, Elvira Nofatilofa, M, Marentina Octaviani, Vira Pandiangan, Kiki Dewi Sinta Paramita, Nurul Indah Purba, Ramina Rustam, Triana Ananda Santi, Julia Silaban, Rosi Simamora, Elen Roito Sitanggang, Novia Christin Srimayanti, Depi Tobing , Vargo Christian L. Wahyuni, Gita Wangdra, Ronald Willya, Willya yosafat nababan, fery