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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI AKUNTANSI DEWANTARA JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) JOURNAL OF APPLIED ACCOUNTING AND TAXATION J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Mantik JURNAL MUTIARA AKUNTANSI eCo-Buss Jurnal Akuntansi Barelang Enrichment : Journal of Management JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Jurnal Akuntansi Keuangan dan Bisnis JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Ibnu Sina El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)

Purba, Neni Marlina BR

Universitas Putera Batam

Author-ID : 1191560

Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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ANALISIS KINERJA PEMUNGUTAN DAN RETRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BATAM Syahril Effendi; Neni Marlina Br Purba
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

This study aims to find answers to the performance level of billboard tax collection in Batam City, and its contribution to local tax revenues in Batam City. This research applies descriptive analysis method, where this method is used to provide systematic explanations, actual and accurate statements of facts, and only describe situations or events not to find or explain relationships and test hypotheses. The object of this research is the Batam City Dispenda. The sampling technique used is non probability sampling, namely the technique of determining the sample using certain considerations or in (purposive sampling) using financial statements from 2011 to 2015. The results of the hypothesis test show that simultaneous performance of collection and levy on advertisement tax collection in the Dispenda Batam City has a significant effect on local revenue. While partially the collection performance at the Batam City Dispenda has a significant relationship to local original income, however, advertisement tax collection levies have a significant influence on local revenue in Batam City Dispenda

Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Return Saham Perusahaan Manufaktur Di BEI Neni Marlina Br purba
Jurnal Akuntansi Keuangan dan Bisnis Vol 12 No 2 (2019): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Penelitian ini bertujuan untuk menganalisis pengaruh rasio profitabilitas (Return on Asset / ROA), likuiditas (Quick Ratio / QR), leverage (Debt to Equity Ratio / DER) terhadap return saham. Objek penelitian ini adalah perusahaan manufaktur industri makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2013-2017. ROA, QR, DER, dan return saham diukur melalui laporan tahunan yang dipublikasi oleh Bursa Efek Indonesia tahun 2013-2017. Sampel yang digunakan adalah 13 perusahaan dari 18 perusahaan yang terdaftar dengan menggunakan metode purposive sampling, metode analisis data yang digunakan adalah uji deskriptif, uji asumsi klasik yang terdiri dari uji normalitas, heterokedastisitas, autokorelasi dan multikolonieritas. Sedangkan uji hipotesis yang digunakan adalah uji regresi linear berganda dengan taraf signifikansi 5%, uji parsial, uji simultan dan uji koefisien determinasi. Hasil penelitian ini menunjukkan secara parsial ROA bepengaruh positif dan signifikan terhadap return saham. QR berpengaruh negatif dan signifikan terhadap return saham. DER berpengaruh positif namun tidak signifikan terhadap return saham. Dan secara simulltan, ROA, QR, DER berpengaruh positif dan signifikan terhadap return saham.

Analisis Faktor-faktor yang mempengaruhi Penggunaan Informasi Akuntansi pada Pelaku Umkm di Kota Batam Neni Marlina Br purba; Khadijah Khadijah
Jurnal Akuntansi Keuangan dan Bisnis Vol 13 No 2 (2020): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Disaat usaha perindustrian mengalami kemunduran di Kota Batam, maka UMKM dapat didukung sebagai salah satu penunjang pendapatan masyarakat dan dapat mengurangi jumlah pengangguran di Kota Batam. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi penggunaaan informasi akuntansi pada pelaku UMKM di kota Batam. Penelitian ini adalah penelitian kuantitatif dan data berupa data primer berupa kuesioner. Populasi dalam penelitian ini semua pelaku UMKM di kota Batam yang terdaftar di kantor koperasi dan UMKM di kota Batam. Teknik pengambilan sampling adalah simple random sampling dan menggunakan rumus slovin. Metode analisis data yang digunakan uji validitas, uji reabilitas, asumsi klasik, analisis deskripstif, regresi linier berganda, uji parsial, uji simultan dan uji koefisien determinasi. Dengan pengujian menggunakan SPSS, diperoleh hasil yaitu secara parsial tingkat pendidikan, skala usaha dan pendapatan usaha berpengaruh terhadap penggunaan informasi akuntansi sedangkan pengalaman usaha tidak berpengaruh terhadap penggunaan informasi akuntansi. Secara simultan tingkat pendidikan, skala usaha, pendapatan usaha dan pengalaman usaha berpengaruh signifikan terhadap penggunaan informasi akuntansi.

Analysis Of The Application Of Statement Of Financial Accounting Standards 109 At The Amil Zakat Institution Dsni Amanah Muka Kuning Batam Nisa Ulkhairi; Neni Marlina Br Purba
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

This study aims to determine the application of zakat accounting on financial Amil Zakat Institution DSNI Amanah Province and to determine the suitability of the application of accounting practices of zakat Amil Zakat Institution DSNI Amanah Province based on PSAK No. 109. The type of research used in this study is a type of qualitative research using an approach descriptive qualitative. Data collection methods used in this study are through literature studies, interviews and documentation. The results of the study concluded that the process of accounting records carried out at the Amil Zakat Institution DSNI Amanah originated from evidence of transactions obtained from the collection, distribution and utilization of zakat funds. The Amil Zakat Institution DSNI Amanah uses a system of recording cash bases and journalizing by applying double entry records. Overall, the Amil Zakat Institution DSNI Amanah Province has not applied accounting practices in accordance with those required by PSAK No. 109, especially in terms of presentation and disclosure. The financial statements made are only in the form of funds cash flow statements and changes in funds reports.

Analysis of the Impact of Profitability and Working Capital on Company Value Handra Tipa; Neni Marlina Br Purba; Viola Syukrina E Janrosl
eCo-Buss Vol. 5 No. 2 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i2.583

One very calculated criterion for determining a company's performance is its market value. The more the company value in a corporation, the happier rational investors will be. Investors will feel more comfortable making investments if a company's worth is high enough because it will indirectly result in significant rewards for the investors. Fundamental elements of the business, such as firm capital and profitability ratios, have a significant impact on fluctuations or changes in the value of the company (return on investment). financial ratios such as return on equity (ROE). The worth of the company in the capital market will decline as the financial ratio or the company's profitability as a percentage, which will also reduce investors' interest in the company. The manufacturing firms in the food and beverage industry that were listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020 make up the study's population. The study's findings indicate that although there has been research on working capital and business value, there is no conclusive evidence of a connection. There is a strong correlation between return on assets and company value in the food and beverage industry

ANALYSIS OF TAXPAYER FACTORS ON THE USE OF BATAM CITY E-FILING Juanda Stephane Situmeang; Neni Marlina Br. Purba
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

The Directorate General of Taxes has carried out extensification efforts, one of which is by increasing the number of taxpayers while intensifying efforts by increasing tax revenues. Research is quantitative. Sampling using Slovin got 100 respondents. The Likert scale used. The results of this study use SPSS form 25. The convenience variable which is emphasized by the t-count value of 6.224 has exceeded 1.984 which is the t-table value at probability 0.05 and the significance value for the convenience variable is 0.000 does not exceed 0.05, the convenience variable has an effect significant to e-filing users. The security variable which is confirmed by the calculated t value of 2.442 has exceeded 1.984 which is the t table value at probability 0.05 and the significance value for the knowledge variable is 0.005 and does not reach 0.05. the security variable has a significant impact on the utilization of e-documenting. The information technology readiness variable which is confirmed by the t value of 6.597 has exceeded 1.988 which is the t table value at probability 0.05 and the significance value for the information technology readiness variable is 0.000 and does not reach 0.05, the information technology readiness variable has a significant influence on use of e-filing. Simultaneously give effect to the dependent variable. In other words, the variables of convenience, security and readiness of information technology have a huge impact all the while on the variable of needing to utilize e-documenting.

SOSIALISASI DAN PELATIHAN PEMBUATAN CRUDE COCONUT OIL PADA PENDUDUK LOKAL DI PULAU BELAKANG PADANG BATAM Sri Zetli; Neni Marlina Br Purba; Elsya Pakaria Loyda; Viola Syukrina E Janrosl
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2022): Volume 1 Nomor 2 2022
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.238 KB)

Setiap daerah kepulauan tidak luput dari hasil perkebunan yaitu kelapa. Keberadaan pohon kelapa sangat bermanfaat sebagai sabuk pengaman terdepan sebuah pulau. Pembuatan minyak kelapa merupakan tindakan pasca panen yang sangat penting untuk buah kelapa. Minyak kelapa sering dipergunakan sebagai bahan baku industri dan pembuatan minyak goring salah satunya dikenal sebagai Crude Coconut Oil (CCO). Teknik pembuatan minyak kelapa yang baik dapat meningkatkan dan menjaga kualitas minyak yang dihasilkan. Tujuan pengabdian masyarakat ini adalah meningkatkan pengetahuan masyarakat pulau mengenai pengolahan kelapa menajadi minyak yang sehat yang tidak menggunakan pengawet, selain itu juga diharapkan masyarakat di Pulau Belakang Padang, Batam memahami pemanfaatan hasil perkebunan kelapa. Pengabdian ini melakukan sosialisasi dan pelatihan secara langsung kepada masyarakat mengenai cara pengolahan kelapa menjadi CCO. Kegiatan pengabdian ini diharapkan menjadi sebuah alternatif yang diberikan kepada petani penggarap dan pengolah serta kelompok dasawisma untuk meningkatkan kemampuan mereka dalam proses pengolahan kelapa menjadi CCO yang lebih sehat, tingkat kolestrol yang rendah, biaya produksi yang murah, hemat energi begitu juga dengan harga yang bersaing dengan minyak hasil olahan pabrik seperti minyak kelapa sawit. Dengan adanya berbagai produk olahan kelapa, implementasiya akan membawa perkembangan industri komoditas kelapa, peningkatan penyerapan tenaga kerja, peningkatan kesejahteraan masyarakat pada umumnya disamping mengembalikan citra Indonesia sebagi “negeri nyiur melambai”.

Pengaruh Likuiditas, ROA, Arus Kas Operasi dan Leverage Dalam Memprediksi Financial Distress Bursa Efek Indonesia Yuliani Rinesa; Neni Marlina Br Purba
SEIKO : Journal of Management & Business Vol 5, No 1 (2022): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i1.2070

Abstrak Penelitian ini memiliki tujuan apakah adanya pengaruh rasio lancar, pengembalian atas aset, arus kas operasi dan rasio hutang terhadap modal pada financial distress perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Populasi dalam penelitian ini perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Pengumpulan sampel menggunakan teknik purposive sampling. Terdapat tujuh perusahaan yang menjadi sampel dalam penelitian ini dan memperoleh data sebanyak 35 data untuk diolah. Metode pengumpulan dalam penelian ini menggunakan data sekunder yaitu laporan keuangan yang terdapat diwebsite Bursa Efek Indonesia. Metode analisis yang terdiri dari metode analisis statistik deskriptif, uji asumsi klasik dan uji regresi linear berganda. Hasil dari uji T menyatakan bahwa current ratio, dan debt equity ratio tidak berpengaruh signifikan secara parsial dalam memprediksi financial distress, sedangkan return on asset dan arus kas operasi secara parsial berpengaruh signifikan terhadap prediksi kondisi financial distress. Hasil penelitian uji F dapat dinyatakan variabel independen secara simultan mempengaruhi prediksi kondisi Financial distress. Hasil dari uji koefisien determinasi atau adjusted R square menyatakan bahwa secara signifikan variabel independen berpengaruh 80.1% terhadap financial distress dan sisanya dipengaruhi oleh penelitian lain sebesar 19.9%. Kata Kunci: arus kas operasi, kesulitan keuangan, pengembalian terhadap aset, rasio lancar, rasio utang terhadap modal. Abstract This study aims to determine whether there is an effect of current ratio, return on assets, operating cash flow and debt to capital ratio on the financial distress of banking companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population in this study is banking companies listed on the Indonesia Stock Exchange for the period 2017-2021. The collection of samples using purposive sampling technique. There are seven companies that were sampled in this study and obtained 35 data for processing. The collection method in this research uses secondary data, namely financial reports on the Indonesia Stock Exchange website. The analytical method consists of descriptive statistical analysis method, classical assumption test and multiple linear regression test. The results of the T test state that the current ratio and debt equity ratio have no significant effect partially in predicting financial distress, while return on assets and operating cash flow partially have a significant effect on predicting financial distress conditions. The results of the F test can be stated that the independent variables simultaneously affect the prediction of financial distress conditions. The results of the coefficient of determination test or adjusted R square state that the independent variable significantly affects 80.1% of financial distress and the rest is influenced by other studies of 19.9%. Keywords: operating cash flow, financial distress, return on assets, current ratio, debt to equity ratio.

Analisis Kesadaran Perpajakan, Sanksi Perpajakan, Kualitas Pelayanan Perpajakan, Tingkat Pendidikan, dan Gender Terhadap Kepatuhan Wajib Pajak di KPP Pratama Batam Selatan Helen Helen; Neni Marlina Br Purba
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.913

The country's largest source of income is taxation, which is used to pay for all routine expenditures as well as national development. Thus, it can be said that the process of national development will not run smoothly without maximum tax revenue. Taxpayer compliance is closely related to tax revenue, because an increase in taxpayer compliance can result in an increase in tax revenue. However, it was found that the level of compliance of individual taxpayers registered at KPP Pratama Batam Selatan was still low in fulfilling existing tax obligations. There are a number of factors that influence the compliance of individual taxpayers in carrying out their tax obligations. The aim of this research is to know and analyze the effect of tax awareness, tax sanctions, quality of tax services, education level, and gender on individual taxpayer compliance at KPP Pratama South Batam. Primary data was used in this study from respondents by distributing questionnaires via Google Form online. The sample collection used the purposive sampling method, and used the slovin formula so that a total of 100 respondents were obtained. Descriptive analysis techniques, data quality tests (reliability and validity), classical assumption tests, multiple linear regression analysis, and hypothesis testing (coefficient of determination, partial, simultaneous) were used in this study. The results show that partially awareness of taxation, tax sanctions, and quality of tax services have a significant effect on individual taxpayer compliance at KPP Pratama Batam Selatan, while education level and gender have no significant effect. Furthermore, it is known that simultaneously tax sanctions, tax awareness, level of education, quality of tax services, and gender have a significant influence.

PEMBINAAN FINANCIAL REPORT MENGGUNAKAN APLIKASI LAMIKRO DAN PROMOSI ONLINE PADA KRE CELL Viola Syukrina E Janrosl; Triana Amanda Rustan; Neni Marlina Br Purba
Jurnal Pengabdian Ibnu Sina Vol. 1 No. 2 (2022): Juli 2022
Publisher : LPPM Universitas Ibnu Sina

An increasingly dynamic era forces every individual to be more creative in seeking opportunities in the intense economic competition. In order to balance all conditions, we are required to work hard in order to increase the economy and the welfare of workers. Things you can do, start from opening your own business or joining a partner. In this digital era, accounting applications are strongly recommended to be used by SME business actors so that micro SMEs in Indonesia can monitor all SME financial activities. The Lamikro application provides flexible and easy-to-use access, with many user-based options. Mr. Chaef is the owner whose address is Mr. chaef is the owner of KRE Cell having his address at Pasar Aviari Blok D2 no 1 has not yet implemented accounting in his business. This business only makes business expenses and income manually so that if employees commit fraud it is difficult to detect it. The decline in sales in the Covid-19 era has made this business need an injection of funds from banks, but it is hampered by the absence of financial reports for this business. KRE Cell's Statement of Financial Position and Profit and Loss has been prepared using the Lamikro Application. Although the background of business actors is not in the accounting field, they have a desire to study the Lamikro application related to the preparation of financial reports. The KRE Cell business actor has recorded transactions using the Lamikro application. The results have been achieved from the implementation of the first development of the KRE Cell financial position and profit and loss statements that have been compiled with the Lamikro Application. Although business actors do not come from accounting, they want to learn the use of applications in compiling financial reports for the reason that it is easier and faster. KRE Cell business actors have recorded transactions using the Lamikro Application. KRE Cell business actors understand promotion and marketplace using social media, namely using Facebook, Instagram.

Co-Authors Argo Putra Prima Bima Sakti Hernata Raysa, Redion Christrisia, Christrisia darmita Dewi Susanti E Janrosl, Viola Syukrina Efriyenty, Dian Elsya Pakaria Loyda Erni Husein, Alice Fajrida, Suryati Handra Tipa Handra Tipa Helen Helen januardi nasir Juanda Stephane Situmeang Khadijah Khadijah Leonardus Halawa Lilis Suryani Linda, Mey Madinah, Indah Utami Nur Mainisa, Erni Maria Ayunita Kotalolon Martin, Frendy Mirantika Mirantika Nini Nisa Ulkhairi Oktavianus Oktavianus Palma, Irena Poniman Poniman Poniman Rinni Rio Rahmat Yusran Ronald Wangdra Ruth Yuliana S. Reni Simanullang simanjuntak, bungauli Siti Nur Artika Sitorus, Jhosua Ricardo SITORUS, PRETTY Sri Zetli Sri Zetli Surianti, Ervina Sutinah Sutinah Syahril Effendi Tri Budiyono Triana Amanda Rustan Yati Yati, Yati Yulia Yulia Yulia Yulia Yuliadi Yuliadi Yuliadi Yuliani Rinesa

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