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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
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MACROECONOMIC ANALYSIS OF STOCK RETURNS Handra Tipa; Neni Marlina Br Purba; Yuliadi Yuliadi; Viola Syukrina E Janrosl
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 11 No 2 (2023): Volume 11 Nomor 2 2023
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v11i2.7238

Abstract

This study was done to investigate how the macroeconomic environment affects stock returns. Whereas sampling is based on the research criteria, the population of the study consists of financial organizations registered in LQ45. A number of analyses, including descriptive analysis, traditional presumptions, and hypothesis testing (t test, f test, and r square test), are used in the data processing approach. According to the analysis test, while inflation and interest rates have an impact on stock returns, it is not statistically significant. In contrast, the stock return has a considerable impact on the currency rate. The three independent variables have a considerable impact on stock returns when tested together.
Analisis pengendalian Piutang Pada Koperasi Lamalepa Maju Jaya Abadi Maria Ayunita Kotalolon; Neni Marlina Br Purba
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 5 (2023): Oktober 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i5.1427

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh perputaran piutang pada Koperasi Lamalepa Maju Jaya Abadi. Metode penelitian yang digunakan dalam penelitian ini bersifat kualitatif. Dalam penelitian ini yang menjadi populasi adalah anggota Koperasi Lamalepa Maju Jaya Abadi sebanyak 76 orang.Teknik pengumpulan data yang digunakan adalah observasi, studi dokumentasi dan wawancara. Hasil penelitian membuktikan bahwa Tingkat perputaran piutang simpan pinjam di Koperasi Lamalepa Maju Jaya Abadi menunjukkan bahwa jumlah rata-rata piutang pada tahun 2017 sebesar Rp. 472.677.985, kemudian pada tahun 2018 meningkat sebesar Rp. 482.040.255, kemudian pada tahun 2019 juga meningkat mejadi sebesar Rp. 518.261.228, kemuadian selanjutnya pada tahun 2020 mengalami penurunan sebesar Rp. 515.892.107 dan selanjutnya pada tahun terakhir di 2021 meningkat menjadi sebesar Rp. 552.825.106 ini berarti jumlah rata-rata piutang setiap tahunnya masih belum stabil menurun dan meningkat dan kinerja RTO (Receivable Turn Over) mengalami peningkatan dan penurunan setiap tahunnya.
PELATIHAN ACCURATE ONLINE DI SMK TUNAS MUDA BERKARYA KOTA BATAM Argo Putra Prima; Viola Syukrina E Janrosl; Neni Marlina Br Purba; Sri Zetli; Handra Tipa
Jurnal Pengabdian Ibnu Sina Vol. 2 No. 2 (2023): Juli 2023
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/j-pis.v2i2.569

Abstract

ABSTRAK Tujuan dari pelatihan ini agar siswa dapat menguasai Accurate sebagai aplikasi penyajian laporan keuangan. Melalui sosialisasi program studi akuntansi Universitas Putera Batam sekaligus pelatihan Accurate Online kepada siswa SMK Tunas Muda Berkarya di Kota Batam. Kementerian Pendidikan Nasional Tahun 2010 membutuhkan program keuangan brbasisis software yang diterapkan pada Sekolah Menengah Kejuruan (SMK). Salah satu software akuntansi yang digunakan dalam dunia kerja adalah Accurate. Menaggapi hal itu, perlunya pembelajaran tentang Accurate dipelajari pada SMK dalam mempersiapkan lulusan untuk menghadapi dunia kerja. Pengabdian ini dilakukan di SMK Tunas Muda Berkarya pada siswa jurusan akuntansi. Metode yang digunakan dalam pengabian ini adalah metode ceramah, praktik, dan mmberi pelatihan dalam bentuk contoh dan kasus akuntansi. Pelatihan ini diharapkan bisa menghasilkan siswa yang mampu membuat laporan keuangan dengan menggunakan Accurate Online. Hasil pelatihan melalui metode ceramah serta praktek yang difasilitasi oleh pihak sekolah di ruang serbaguna SMK Tunas Muda Berkarya dengan latihan yang diberikan setelah dipaparkannya materi kepada para peserta, maka dapat dilihat bahwa siswa sangat antusias dan semua peserta dapat mengikuti dengan baik. Para siswa menyimpan hasil pekerjaan mereka pada sebuah folder di komputer masing-masing. Dari hasil berupa laporan keuangan yang disimpan dapat dilihat bahwa peserta dapat memahami dengan baik dengan control tim pengabdi. Kata Kunci: Pelatihan, Accurate Online, Siswa SMK ABSTRACT The purpose of this training is for students to master Accurate as an application for presenting financial statements. Through the socialization of the Batam Putera University accounting study program as well as Accurate Online training for students of SMK Tunas Muda Berkarya in Batam City. The Ministry of National Education in 2010 requires a software-based financial program that is implemented in Vocational High Schools (SMK). One of the accounting software used in the world of work is Accurate. In response to this, it is necessary to study Accurate in Vocational Schools in preparing graduates to face the world of work. This service is carried out at the Tunas Muda Berkarya Vocational School for students majoring in accounting. The method used in this dedication is the lecture method, practice, and giving training in the form of accounting examples and cases. This training is expected to produce students who are able to make financial reports using Accurate Online. The results of the training through the lecture method and practice facilitated by the school in the Multipurpose Room of the Tunas Muda Berkarya Vocational School with the exercises given after the material was presented to the participants, it can be seen that the students were very enthusiastic and all participants were able to follow well. Students save their work in a folder on their computer. From the results in the form of stored financial reports, it can be seen that participants can understand well with the service team's control. Keywords: Training, Accurate Online, Students
PELATIHAN PENGELOLAAN KEUANGAN PRIBADI DENGAN ACCURATE MENINGKATKAN KESEJAHTERAAN FINANSIAL SISWA SMK TUNAS MUDA Viola Syukrina E Janrosl; Argo Putra Prima; Handra Tipa; Neni Marlina Br.Purba
Jurnal Pengabdian Ibnu Sina Vol. 3 No. 2 (2024): Juli 2024
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/j-pis.v3i2.838

Abstract

Pendidikan di era digital memerlukan inovasi untuk membekali siswa dengan keterampilan yang relevan, terutama literasi keuangan. Tantangan finansial dan ketidakpahaman mengenai pengelolaan keuangan pribadi di kalangan siswa SMK Tunas Muda menjadi dasar utama untuk menyelenggarakan pelatihan ini. Kegiatan pengabdian ini bertujuan memberikan pemahaman mendalam tentang konsep keuangan pribadi, memberikan keterampilan langsung dalam menggunakan perangkat lunak Accurate untuk mengelola keuangan dan membuat siswa merasa percaya diri dan terampil dalam mengelola keuangan pribadi mereka. Melalui pelatihan ini diharapkan menciptakan lingkungan di mana siswa dapat mengembangkan keterampilan dan pengetahuan yang diperlukan untuk mengatasi tantangan finansial, memberikan kontribusi positif terhadap kehidupan mereka di masa depan. Pelatihan ini diharapkan memberikan dampak positif dalam meningkatkan literasi dan kesejahteraan finansial siswa SMK Tunas Muda. Metode yang digunakan dalam pengabdian ini adalah ceramah dan praktek. Hasil pengabdian ini siswa dan siswi SMK Tunas Muda telah mengikuti pelatihan dan sudah mengetahui cara mengelola keuangan pribadi Dengan pemberdayaan siswa dan peningkatan kesadaran, diharapkan mereka dapat mengelola keuangan pribadi dengan lebih bijak, membuka peluang untuk masa depan yang lebih baik. Kegiatan pengabdian telah dilaksanakan siswa dan siswi SMK Tunas Muda sudah mengikuti dan paham menggunakan aplikasi accurate serta memahami cara mengelola keuangan pribadi.
Pengaruh penghargaan finansial, lingkungan keluarga, dan pertimbangan pasar kerja terhadap minat mahasiswa berkarir menjadi akuntan Yati, Yati; Br.Purba, Neni Marlina
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The motivation for this study is these questions of imbalance in the number of students majoring in accounting with the number of certified public accountants in Batam City. The purpose of this research is to develop and anticipate problems related to the influence of the independent variables in the research on the dependent variable in the research. This study uses primary data with quantitative methods, namely by conducting a direct survey of the research population with the qualifications determined by the researcher. Then the survey results that have been obtained are processed using the SPSS version 20.0 application to generate useful information for drawing research conclusions and supporting/rejecting the theoretical basis that underlies this research. The results obtained from this study are that the independent research variables (financial rewards, family environment, and labor market considerations) partially and simultaneously influence students' interest in careers to become Certified Public Accountants. The conclusion in this study is that the researcher rejects h0 which states that the independent variables have no effect on the dependent variable, and accepts H1, H2, H3, and H4 which state that Independent variables partially or completely affect the dependent variable.
Pengaruh E-Billing, E-Filing, Dan E-Form Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kota Batam Susanti, Dewi; Purba, Neni Marlina Br.
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5388

Abstract

Upaya Direktorat Jendral Pajak untuk meningkatkan penerimaan negara dari pajak yaitu meningkatkan sistem pembayaran dan pelaporan pajak secara online. Penelitian ini dilakukan untuk mengetahui pengaruh E-Billing, E-Filing, dan E-Form terhadap kepatuhan wajib pajak orang pribadi di kota Batam. Populasi sejumlah 353.613 Orang yang merupakan wajib pajak orang pribadi yang terdaftar di KPP Batam Selatan, sampel yang digunakan 100 responden dengan rumus slovin. Penelitian ini menggunakan data primer dan metode pengumpulan data dengan cara pembagian kuesioner melalui google form yang diukur dengan skala likert dan diolah menggunakan SPSS versi 26. Teknik analisis data terdiri dari uji kausalitas data (uji validitas, dan uji reliabilitas), statistik deskriptif, uji asumsi klasik (uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas), analisis regresi linear berganda dan uji hipotesis (uji T dan Uji F), dan uji koefisien determinasi. Hasil penelitian yaitu e-billing, e-filing dan e-form secara parsial berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi. E-billing, e-filing dan e-form secara simultan berpengaruh signifikan terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Batam Selatan. Kata Kunci: E-Billing; E-Filing; E-Form; Kepatuhan wajib pajak orang pribadi.
EVALUASI TERHADAP KINERJA PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN DAERAH DI KOTA BATAM Bima Sakti Hernata Raysa, Redion; Purba, Neni Marlina Br
SCIENTIA JOURNAL Vol 2 No 2 (2020)
Publisher : LPPM Universitas Putera Batam

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Abstract

This studу is aimed at evaluating the performance of laіnd and building tax collection and its contribution to local own-source revenue in Batam Citу. The population in thіs studу land and building tax report from 2016-2019 entirelу or 48 months along with 48 datas. Documentation and the use of secondarу data that obtained on the website sie.penda.go.id and the acquisition of data directlу obtained from the BPPRD Batam office are the main instruments. Data analуsis techniques applied began with the classic assumption test, which consisted of a normalitу test, a multicollinearitу test, a heteroscedactivitу test, and an auto correlation test. Then proceed with the use of multiple linear regression tests consisting of t test or partial test and F test or simultaneous test. Calculation of data analуsis was obtained through the help of SPSS 25. One results, which is partial test showed that the varіable performance of land and building tax collection and its cοntribution siɡnificantlу affected the regional original income, and the results of the simultaneous test also showed that all varіables simultaneouslу affected the regional original income. The coefficient of determination in thіs research has a result of 0.719, which means that 72% of the influence of the independent varіables on the dependent varіable. This leaves as much as 28% which is influenced bу varіables that is not included in thіs studу.
ANALISIS PROFITABILITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Budiyono, Tri; Br. Purba, Neni Marlina
SCIENTIA JOURNAL Vol 3 No 3 (2021): Volume 3 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

The purpose of this study to analyze the effect profitability, company size and sales growth on firm value in the Indonesia Stock Exchange. The population of this research is 10 pharmaceutical sector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. This study uses a sampling technique with purposive sampling method so that there are 7 companies that meet criteria. The data in this study used secondary data obtained from the official website of the Indonesia Stock Exchange and the representative IDX office of the Riau Islands. The data collection technique used is documentation technique. The data analysis technique used the classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Then proceed with the use of multiple linear regression analysis and hypothesis testing consisting of partial test or T test, simultaneous test or F test and analysis of the coefficient of determination. The results showed that partially profitability and firm size had a significant effect on firm value and sales growth had no significant effect on firm value. The results of the F test show that profitability, company size and sales growth simultaneously have a significant effect on firm value.
ANALISIS PROFITABILITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Budiyono, Tri; Br. Purba, Neni Marlina
SCIENTIA JOURNAL Vol 3 No 4 (2021): Volume 3 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

The purpose of this study is to analyze the effect of profitability, company size and sales growth on firm value in the Indonesia Stock Exchange. The total population in this study were 10 manufacturing companies in the pharmaceutical sub sector which were listed on the Indonesia Stock Exchange in 2015-2019. This study the sampling technique used a purposive sampling method so that 7 companies that met the criteria desired by the researcher were selected. The data used is secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the Riau Islands representative IDX office in Batam City. The data used consists of documentation techniques. This study uses the SPSS version 25 program in processing data. The results of the t test are partially, profitability and firm size have a significant effect on firm value and sales growth has no significant effect on firm value. The results of the F test show that simultaneously profitability, company size and company sales growth have a significant effect on firm value.
PENGARUH KESADARAN PERPAJAKAN DAN KEMUDAHAN PENGGUNAAN E-FILING TERHADAP KEPATUHAN PELAPORAN WPOP DI KPP PRATAMA BATAM SELATAN Madinah, Indah Utami Nur; Br. Purba, Neni Marlina
SCIENTIA JOURNAL Vol 3 No 4 (2021): Volume 3 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

The purpose of this study was to to analyze and determine the effect of tax awareness and ease of use of e-filing on WPOP reporting compliance at KPP Pratama Batam Selatan. This research consists of three variables, namely tax awareness and ease of use of e-filing as an independent variable and compliance with individual taxpayer reporting as the dependent variable. This study uses primary data obtained from questionnaires distributed to individual taxpayers who are registered at KPP Pratama Batam Selatan via google form. The population of this study was 319.154 respondents. The sampling technique used simple random sampling using the Slovin formula, so that the sample obtained was 100 respondents. The data analysis techniques used in this study were validity and reliability tests, descriptive statistical analysis, normality test, multicollinearity test and heteroscedasticity test, multiple linear regression test and T test, F test and determination analysis.This study uses the SPSS version 25 program. The results of this study indicate that tax awareness has a positive and significant effect on reporting compliance of individual taxpayers at KPP Pratama Batam Selatan, the ease of using e-filing has a positive and significant effect on reporting compliance of individual taxpayers at KPP Pratama Batam Selatan.
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