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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 Pengabdian Cendikia Nusantara SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Efriyenti, Dian
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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 7 (2022): Volume 4 Nomor 7 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.
PENGARUH PERPUTARAN AKTIVA TETAP DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR DI BEI Nofatilofa, M, Marentina; Efriyenti, Dian
SCIENTIA JOURNAL Vol 4 No 7 (2022): Volume 4 Nomor 7 2022
Publisher : LPPM Universitas Putera Batam

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Abstract

Companies that are able to face competition in the industrial world prioritize growth. This study aims to determine the effect of fixed asset turnover and receivables turnover on the return on assets of food and beverage companies listed on the Indonesia Stock Exchange during the 2016-2020 period, either partially or simultaneously. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange from 2016 to 2020. The research sample consisted of 9 food and beverage companies obtained using a purposive sampling method. The type of research used in this research is descriptive quantitative. The data collection technique used is documentation. The technique of multiple linear regression analysis in analyzing the data used SPSS version 25 software. From the results of the analysis it can be concluded partially that the fixed asset turnover variable has no significant effect on return on assets, while accounts receivable turnover has a significant effect on return on assets. Simultaneously, fixed asset turnover and accounts receivable turnover have a significant effect. With a contribution value of 7.1% and the rest is influenced by other factors. Keywords: Fixed Assets Turnover; Accounts Receivable Turnover;Return On Assets
Analisis Faktor Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia yosafat nababan, fery; Efriyenti, Dian
SCIENTIA JOURNAL Vol 4 No 7 (2022): Volume 4 Nomor 7 2022
Publisher : LPPM Universitas Putera Batam

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Abstract

The capital structure of real estate and property companies experienced fluctuating increases in different ways but the overall average decreased by -117%, the decline in the capital structure could be influenced by various factors such as liquidity and profitability. The purpose of this study was to determine whether liquidity and profitability affect the capital structure of real estate and property companies listed on the Indonesia Stock Exchange. The type of this research is quantitative. The data source of this research is secondary data. The technique of collecting data is by observation, literature study and documentation study. The analytical method is by testing classical assumptions, multiple linear regression and hypothesis testing with the help of the SPSS 25 program. The sample in this study was 27 companies listed on the IDX for the last 5 years, 2016-2020. Partial results of liquidity and profitability have no effect on capital structure. Simultaneously liquidity, profitability and affect the capital structure. In conclusion, H1 is rejected, H2 is rejected and H3 is accepted.
Pengaruh Persepsi, Kualitas SDM dan Sosialisasi Terhadap Penerapan SAK EMKM Pada Laporan UMKM Di Kota Batam Lai Juniawati; Efriyenti, Dian
SCIENTIA JOURNAL Vol 6 No 2 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i2.8429

Abstract

This research aims to ascertain the impact of Perception, Quality of Human Resources (HR), and Socialization on the implementation of SAK EMKM in the financial statements of MSMEs in Batam City. For this study, the sample was drawn from 875 entities registered at the Office of Cooperatives and Micro Enterprises through purposive sampling, resulting in 151 samples. The data utilized in this study originates from primary data collected via the distribution of questionnaires using the Slovin formula. According to the test outcomes of this study, it is concluded that Perception significantly influences the application of SAK EMKM, Human Resources Quality significantly influences the application of SAK EMKM, and Socialization also plays a significant role in the application of SAK EMKM. Simultaneously, Perception, Quality of Human Resources, and Socialization collectively wield a significant influence on the application of SAK EMKM. The coefficient of determination indicates that 59.3% of the application of SAK EMKM is influenced by the independent variables tested in this study, while the remaining 40.7% is impacted by other variables not examined in this research.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BATAM SELATAN Octaviani, Vira; Efriyenti, Dian
SCIENTIA JOURNAL Vol 6 No 3 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i3.8546

Abstract

Taxes provide vital services in a nation, particularly for the sustainability of the government system. Taxes are utilized as a source of money to fund agriculture, trade, industry, health care, education, and other services. The tax business is essential to meeting a country's development needs. The bigger the country's tax revenue, the greater its income.To boost people's prosperity and well-being, more compliance with tax responsibilities is required. Individuals in the KPP Pratama Batam Selatan, however, continue to be noncompliant with their tax duties. There are a variety of elements that influence tax compliance. The study's goal is to look at the influence of tax knowledge, punishments, and rates on tax compliance. Questionnaires are distributed to taxpayers as part of the data gathering process. The purposive sampling approach and the Slovin formula were employed to obtain the sample, which yielded 398 responses. The study found that tax knowledge and tax punishments have a considerable impact on tax compliance, whereas tax rates have an influence but are minor. Taxation knowledge, tax sanctions, and tax rates all have a substantial impact on tax liability.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM Elisabeth, Gusniar; Efriyenti, Dian
SCIENTIA JOURNAL Vol 6 No 2 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i2.8552

Abstract

Hotel Tax, classified as a regional tax, possesses the capacity to generate revenue for PAD, thereby potentially stimulating economic growth in Batam City. Determining the efficacy and contribution of hotel tax to original regional income is the objective of this study. The research employed a quantitative descriptive methodology. The present study utilizes secondary data obtained from the Batam city Regional Revenue Agency's (Bapenda) website. The results of the research show that the growth in hotel tax revenue in the city of Batam from 2018 to 2022 has experienced fluctuations and overall the level of effectiveness of hotel taxes can be categorized as very effective, so that the effectiveness of hotel taxes is very effective on Batam City's Regional Original Income. Furthermore, the highest hotel tax contribution in the city of Batam from 2018 to 2022 experienced fluctuations. Overall, the level of hotel tax contribution can be categorized as very contributing, so that the hotel tax contribution greatly contributes to Batam City's Regional Original Income. overall hotel tax efficacy can be classified as very effective, having a positive impact on Batam City's regional original income.Additionally, there were variations in the city of Batam's greatest hotel tax contribution between 2018 and 2022.
PENGARUH MOTIVASI, PERSEPSI DAN PENGETAHUAN PAJAK TERHADAP MINAT MAHASISWA DALAM PEMILIHAN KARIR DI BIDANG PERPAJAKAN manurung, henok rolencius; Efriyenti, Dian
SCIENTIA JOURNAL Vol 6 No 2 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i2.8644

Abstract

This research aims to analyze the factors of accounting program (study) students in choosing their job or profession after graduating from the Faculty of Accounting, and also this research analyzes the general differences between students in the accounting study program who have studied taxation. The factors analyzed in this research are motivation factors, perceptions and knowledge of taxation at five universities on Batam Island, both state universities and private universities that have accounting study programs. The scope of students who were respondents were Accounting study program students who had studied taxation in the 5th semester and students in the 6th semester. The population in this study was 1,094 purposive respondents and 293 Convenience students. The results of this research show that students on Batam Island who work while studying only focus on careers in student work, influence, motivation and interest in the field of taxation. In this research, students only focus on career work with support in the field of Accounting because students on Batam Island work while studying. .Keywords: Interest In Career Selection In Taxation; Motivasion, Perception; Tax Knowladge
PENGARUH PEMAHAMAN PERPAJAKAN, PENERAPAN SISTEM E-FILING DAN KESADARAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Mutiara, Ilva; Efriyenti, Dian
SCIENTIA JOURNAL Vol 6 No 6 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i6.9132

Abstract

Indonesia is a developing country that has abundant resources and has useful potential to become a more advanced country. The aim of this research is to test and instill the influence of understanding taxation, implementation of the e-filing system and tax awareness on taxpayer compliance at KPP Pratama South Batam. The data analysis method used is a quantitative method. The number of taxpayers who reported e- filing at KPP Pratama South Batam was 75,569 people, which is the population of individual taxpayers in this study. The sampling procedure was carried out using the Slovin formula calculation. From the Slovin formula calculation, a sample of 398 taxpayers was obtained for this research, individual taxpayers registered at KPP Pratama South Batam. The software used to process this research data uses SPSS version 26. The research results show that Tax Understanding has a significant effect on Taxpayer Compliance, partially the implementation of the e-filing system has a significant effect on taxpayer compliance, tax awareness has a significant effect on taxpayer compliance, and Tax awareness has a significant effect on taxpayer compliance. have a significant effect on the fulfillment of taxpayers and simultaneously understanding taxation, implementation of the e-filing system and tax awareness have an influence on the fulfillment of individual taxpayers at KPP Pratama South Batam
Pembinaan Peningkatan Literasi Keuangan Digital Bagi Ibu-Ibu Rumah Tangga Hikmah, Hikmah; Efriyenti, Dian; Azmiana, Risca
Jurnal Pengabdian Cendikia Nusantara Vol 3 No 1 (2025): Jurnal Pengabdian Cendikia Nusantara
Publisher : Lembaga Riset Cendekia, Yayasan Berkah Putera Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70104/pcn.v3i1.122

Abstract

This community service aims to improve digital financial literacy for housewives, so that they can manage family finances more effectively and efficiently, and utilize digital technology to improve their economic welfare. Digital financial literacy includes an understanding of how to use technology to manage finances, such as online banking, e-wallets, and financial management applications. However, many housewives still have limited knowledge and skills in this area. This also happens to families who live in the Barelang Mega Jaya Sejati Housing Complex. The method used for this community service activity is the lecture and discussion method, so that a positive interactive dialogue occurs in order to produce several solutions to these problems. The results of this community service activity can have a positive impact on improving digital financial literacy for housewives.
FACTORS THAT INFLUENCE BATAM STUDENTS' INTEREST IN INVENTING IN THE CAPITAL MARKET Efriyenti, Dian; Azmiana, Risca; Tobing , Vargo Christian L.; Rustam, Triana Ananda
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Volume 13 Nomor 2 Tahun 2025
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v13i2.10020

Abstract

Many prospective investors, including students, feel hesitant to invest due to a lack of understanding of financial literacy. This is exacerbated by previous experiences of losses that make them even more hesitant in making investment decisions. In addition, the assumption that the minimum capital required to invest is very large is also a factor that inhibits investment intentions. The method used in this study is quantitative, with a research population of 100 accounting study program students in Batam City. To determine a representative sample, the researcher used the Slovin formula, which resulted in 97 respondents. The sampling technique applied was simple random sampling, so that each individual had an equal opportunity to be selected. Data collection was carried out by distributing questionnaires that had been tested for validity and reliability. Furthermore, data analysis was carried out using multiple linear regression tests. The results of the analysis showed that minimum capital had a significant effect on the investment interest of accounting students in Batam, while financial literacy had an effect but was not significant. Based on the results of simultaneous testing in this study, it can be concluded that the independent variables (minimum capital and financial literacy) have a simultaneous effect on the interest of accounting students
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 Sitanggang, Novia Christin Srimayanti, Depi Tobing , Vargo Christian L. Wahyuni, Gita Wangdra, Ronald Willya, Willya yosafat nababan, fery