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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
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 Pengetahuan Akuntansi dan Pengalaman Usaha Terhadap Pengembangan Usaha serta Penggunaan Informasi Akuntansi Sebagai Variabel Intervening Neni Marlina Br Purba; Ronald Wangdra
Prosiding Vol 5 (2023): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/psnistek.v5i.8104

Abstract

This research was conducted to find out the results of research on accounting knowledge and business experience on business development as well as the use of accounting information as an intervening variable carried out on micro business actors in Batam City. The population is all micro business actors in Batam City who are registered with the Office of Cooperatives and Micro Enterprises in Batam City. While the sample was randomly selected and calculated using the slovin formula as many as 87 respondents. Primary data is used and obtained by sharing the Google form. Data analysis using Outer Model tests (Outer Loading, composite reliability, Cronbach's alpha and AVE) and Inner Model (Multicollinearity, linearity, endogeneity, direct and indirect hypothesis tests, R sqare test) with the help of the SmartPLS4 application. The research results show that direct business experience and accounting knowledge have a significant effect on business development. Accounting knowledge and business experience directly have a significant effect on the use of accounting information. Meanwhile, the direct use of accounting information has no significant effect on business development. Indirectly, the use of accounting information does not become intervening between the independent variables on the dependent variable.
INFORMATION ASYMMETRY AND COST OF CAPITAL: THE MODERATING EFFECT OF INSTITUTIONAL OWNERSHIP Poniman, Poniman; Erni Husein, Alice; Purba, Neni Marlina Br
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.v13i2.10083

Abstract

High information asymmetry will raise suspicions that the company has a high inherent risk, which can reduce the company's value and make it unattractive as an investment asset. Companies with high information asymmetry can affect the increase in the cost of capital. This is because the company needs to offer a high return (cost of capital) so that investors are willing to invest their capital in the company. This study was conducted by testing the effect of information asymmetry on the cost of capital. In addition, this study also tested the moderating role of institutional ownership in strengthening the effect of information asymmetry on the cost of capital. The results of the study prove that information asymmetry has no effect on the cost of capital. The presence of institutional ownership is also known to be unable to strengthen the effect of information asymmetry on the cost of capital. This study contributes to agency theory which highlights the conflict that occurs between shareholders and company management related to information asymmetry.
Analisis Strategi Bisnis dan Sistem Informasi Akuntansi terhadap Kinerja UMKM di Sumatera Utara Neni Marlina Br Purba; Yuliadi; Poniman
Prosiding Vol 7 No 1 (2025): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/psnistek.v7i1.10723

Abstract

The objective of this study is to investigate the ways in which business strategies and accounting information systems (AIS) impact the performance of micro, small, and medium enterprises (MSMEs) in North Sumatra both partially and simultaneously. The phenomenon of low MSME performance, which is demonstrated by fluctuating turnover, stagnant profitability, and a lack of competitiveness, is the result of a lack of structured business strategy planning and ineffective use of accounting information systems. A questionnaire was used to collect data, and it was tested for validity and reliability. Selanjutnya, tes klasik asumsi, tes multiple linear regression, tes parsial, dan tes simultan dilakukan dengan menggunakan SPSS.The results indicate that business strategy has a positive and significant impact on SME performance, and SIA also has a positive and significant impact on SME performance. With an adjusted R² coefficient of 0.751, 75.1% of the variation in SME performance can be explained by these two variables, while the remaining 24.9% is influenced by other factors outside the scope of this study. The results indicate that the success of SMEs does not only depend on the right business strategy but also on the effective implementation of SIA to enhance operational efficiency, decision-making speed, and better competitiveness.
Pengaruh Literasi Keuangan dan Inklusi Keuangan terhadap Kinerja Usaha Mikro di Kota Batam Martin, Frendy; Neni Marlina Br. Purba
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.1763

Abstract

This research aims to analyze the impact of financial literacy and financial inclusion on the performance of Micro Enterprises in the city of Batam. The method employed in this research is quantitative, utilizing primary data collection through questionnaires. The data collection process was carried out via Google Forms and in-person interactions. The research sample consists of 250 Micro Enterprises registered with the Department of Cooperatives and Micro Enterprises in Batam City, selected through simple random sampling technique. Data analysis was conducted using descriptive analysis and quantitative analysis methods, including data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The analysis process utilized the SPSS software version 25. Research findings indicate that financial literacy has a positive and significant impact on the performance of Micro Enterprises in Batam City. Additionally, financial inclusion also exhibits a positive and significant impact on the performance of Micro Enterprises in Batam City. The results of this research contribute significantly to the understanding of the interrelation between financial literacy, financial inclusion, and the performance of Micro Enterprises. The implications of these findings can serve as a foundation for the development of policies supporting the enhancement of literacy and financial inclusion at the microeconomic level in Batam City.
The influence of taxpayer attitudes and understanding of taxation on tax compliance mediated the adoption of an electronic tax system Sitorus, Jhosua Ricardo; Neni Marlina Br. Purba
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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

Abstract

This contribution is given without any direct return to the donor and the tax funds are used to support community welfare as much as possible. The aim of this research is to determine the influence of taxpayer attitudes and understanding of taxation on tax compliance mediated by the implementation of the electronic tax system at KPP Pratama South Batam. The population in this study was 400,034 individual taxpayers registered at KPP Pratama South Batam in 2022 and samples were taken using the Slovin formula, so that a sample of 100 people was obtained. The type of research applied in this research is quantitative. The data source in this research is primary data obtained directly based on respondents' answers from questionnaires published to research subjects. The data analysis techniques used are instrument testing (validity test and reliability test), descriptive analysis, inferential statistical test (Partial Least Square), model measurement test (convergent validity, discriminant validity, composite reliability and Cronbach alpha), structural model test (R-Square (R2), Q2 Predictive Relevance, Goodness Of Fit (GoF) Index, and parametric statistical tests and hypothesis testing). Hypothesis test results (direct influence) taxpayer attitudes have a significant influence on the application of the electronic tax system, understanding of taxation has a significant influence on the application of the electronic tax system, taxpayer attitudes have a significant influence on the application of the electronic tax system, understanding of taxation has a significant influence on the application of the electronic tax system,  attitude taxpayers have a significant influence on the application of the electronic tax system, understanding taxation has a significant influence on the application of the electronic tax system and the application of the electronic tax system has a significant influence on the application of the electronic tax system. significant to the existence of taxes. The results of hypothesis testing (indirect influence) of the application of the tax system can mediate taxpayer attitudes towards tax compliance and the significance is 0.003 and the application of the electronic tax system can mediate the understanding of taxation towards electronic tax compliance.
Pengaruh Literasi Keuangan dan Inklusi Keuangan terhadap Kinerja Usaha Mikro di Kota Batam Martin, Frendy; Neni Marlina Br. Purba
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.1763

Abstract

This research aims to analyze the impact of financial literacy and financial inclusion on the performance of Micro Enterprises in the city of Batam. The method employed in this research is quantitative, utilizing primary data collection through questionnaires. The data collection process was carried out via Google Forms and in-person interactions. The research sample consists of 250 Micro Enterprises registered with the Department of Cooperatives and Micro Enterprises in Batam City, selected through simple random sampling technique. Data analysis was conducted using descriptive analysis and quantitative analysis methods, including data quality tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The analysis process utilized the SPSS software version 25. Research findings indicate that financial literacy has a positive and significant impact on the performance of Micro Enterprises in Batam City. Additionally, financial inclusion also exhibits a positive and significant impact on the performance of Micro Enterprises in Batam City. The results of this research contribute significantly to the understanding of the interrelation between financial literacy, financial inclusion, and the performance of Micro Enterprises. The implications of these findings can serve as a foundation for the development of policies supporting the enhancement of literacy and financial inclusion at the microeconomic level in Batam City.
Pengaruh Teknologi dan Literasi Keuangan Terhadap Kinerja UMKM di Kota Batam Siti Nur Artika; Neni Marlina Br Purba
SCIENTIA JOURNAL Vol 7 No 4 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i4.10203

Abstract

MSMEs play a crucial role in regional economic growth, including in Batam City. Despite their potential, many MSMEs still face challenges such as low revenue, imbalance between capital and assets, and limited use of digital technology and financial knowledge. Many MSME owners lack financial recording practices and manage their businesses conventionally without leveraging digital platforms such as e-commerce, social media, and digital payment systems. This study aims to examine the influence of technology and financial literacy on MSME performance, both partially and simultaneously. A quantitative approach was used, employing multiple linear regression analysis. The sample consisted of 110 culinary MSMEs in Batam City that had operated for at least two years and used digital tools. Data were collected via an online questionnaire and analyzed using SPSS version 29. The results indicate that both technology and financial literacy positively and significantly affect MSME performance, both individually and together. These findings highlight the importance of strengthening financial skills and optimizing digital tools to improve MSME performance. The study suggests that digital and financial literacy should be key focus areas for MSME development programs, both by the government and support institutions.
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