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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Barelang Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Surya Teknika STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Puan Indonesia Economic Reviews Journal JT-IBSI (Jurnal Teknik Ibnu Sina) Jurnal Cendekia Ilmiah Jurnal Pengabdian Cendikia Nusantara SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Tipa, Handra
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PENGENALAN PEMBAYARAN PAJAK MENGUNAKAN E-FILLING PADA MASYARAKAT DI PERUM CENTRA PARK KOTA BATAM Tipa, Handra; Yusuf, Muhammad; Mulawarman, Mulawarman; Yuliadi, Yuliadi
Jurnal Pengabdian Cendikia Nusantara Vol 2 No 1 (2024): Jurnal Pengabdian Cendikia Nusantara
Publisher : Lembaga Riset Cendekia, Yayasan Berkah Putera Indonesia

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Abstract

The development of information technology has encouraged the modernization of the taxation system, including the implementation of e-filing which offers efficiency and convenience in tax reporting. However, there are still many people, especially in Perum Centra Park, Batam City, who are not familiar with this system, so an introduction and training effort is needed to improve the understanding and use of e-filing in tax reporting.This community service aims to introduce the tax payment system using e-filing to residents of Perum Centra Park, Batam City. The method used in this activity focuses on developing participants' skills and knowledge through a combination of formal training and coaching tailored to individual needs. The activity begins with two days of intensive training (May 18-19, 2024), followed by a pre-test to measure participants' initial knowledge of E-Filling. Based on the pre-test results, the speaker then delivered coaching material tailored to the participants' abilities, supported by equipment such as laptops, LCD projectors, pre-test questions, and jobsheets, and evaluated based on predetermined achievement indicators. Community service activities have been successfully carried out with one meeting on April 21, 2024, focusing on the presentation of material on tax payments using E-filing to residents of Perum Centra Park Batam City. Despite facing some obstacles such as difficulty in aligning schedules and noisy location conditions, the training successfully covered various important aspects of e-Filing, including understanding, preparation, usage process, data security, as well as its benefits for MSMEs, which are expected to improve efficiency, transparency, and compliance in tax reporting. The introduction of e-filing at Perum Centra Park Batam City has the potential to improve tax compliance and efficiency of the tax system, supporting sustainable development.
PENGARUH PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN DI BURSA EFEK INDONESIA Tuladang, Devika Oktavia; Tipa, Handra
SCIENTIA JOURNAL Vol 2 No 2 (2020)
Publisher : LPPM Universitas Putera Batam

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This researh is expected to provide basic information to investors regarding timeliness financial reporting that will be relevant information for investors in business and economic decision making. Based on the case that occurred on the IDX there are several companies that have not published financial statements and have not paid late fees as of December 31, 2018, but in terms of investment growth shows an increased in investment growth from 2017-2018. In line with the increase in investment, of course investors need relevant and timely information because the capital market moves dynamically every minutes. The population in this research is the financial reporting of financial institution in IDX from 2016-2019. Based on sample criteria, there are 56 samples. The results of profitability and solvability of research partially have a significant effect on audit report lag while company size has no significant effect on the timeliness of financial reporting. From the results of the F test it can be seen that the Fcount is compared with Ftable 5,565 > 3,17 and a significant value of 0,002 < 0,05 which simultaneously shows the profitability, solvability and company size have a significant effect on audit report lag.
PENGARUH RASIO LIKUIDITAS,PROFITABILITAS DAN LEVERAGE TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA manik, nova adeliana; Tipa, Handra
SCIENTIA JOURNAL Vol 2 No 2 (2020)
Publisher : LPPM Universitas Putera Batam

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Abstract

this study discusses liquidity, profitability and leverage on the returns of manufacturing company shares on the indonesia stock exchange for the period 2015-2019, both partially and simultaneously. in this research population consists of 58 companies included in the sector on the indonesia stock exchange securities,research samples in 27 manufacturing companies in indonesia stock exchange 2015-2019. data collection techniques that are used are data processing with SPSS 21. data analysis methods used are with multiple linear regression method. T test results show that liquidity has a significant positive effect onstock returns, and leverage has a negative effect on stock returns, the results of the F test analysis explain that liquidity,profitability, and leverage simultane ously have a significant effect on stock returns. keyword: stock return; leverage; profitability; liquidity.
PENGARUH DANA ALOKASI UMUM DAN PENDAPATAN PAJAK DAERAH TERHADAP ALOKASI BELANJA DAERAH Sinaga, Nita Karlina; Tipa, Handra
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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ABSTRACT Regional Expenditure Allocationais a unity of budget. One time sector that could have the opportunity to finance RegionalaExpenditure is theaGeneral AllocationaFund and Local TaxaRevenue. Therefore, theaappropriate researchato find outawhether theaGeneral AllocationaFund, And IncomeaTax Regionasignificantly toathe Allocationaof Regional Expenditure. Population and sample of this research is using multiple linear regression analysisausing data generated fromasummary of report of realization of Revenue and Expenditure (APBD). Where in theasampleaselection menggunkana technique Full sampling and thearesults of 60 samples of lanyak for analyzed more lanju. The results of this study proved the General Allocation Fund and Local Tax Income beperngaruh significant to the RegionalaExpenditure Allocation in Batam, This is explained inathe value of R Square is 0.842 this berate 84.2% of the dependent variable Budget Allocation of RegionalaExpenditureacan beaexplained byavariations of variables independekaDana Alokasi Umum , and Local Tax Revenue . Whileathe rest 15,8 by other factors. Varsial Variable Result of GeneralaAllocation FundaandaIncome Tax of disaster area significanato Allocation of RegionalaExpenditure.
ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN PERSEDIAAN TERHADAP SISTEM PENGENDALIAN INTERNAL PADA PT SII X ELECTRONICS BATAM Saputra, Paskalis Roy; Tipa, Handra
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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With a good and regular internal control system in managing supplies, the manage of company will get useful reports to improve effectiveness and efficiency in inventory management. This study aims to decide the effectiveness and efficiency of inventory management on the internal control system. The independent variables in this study are the effectiveness and efficiency of inventory management. For the dependent variable in the research is the internal control system. Data collection techniques used in this research study using primary data sources. Data sources in this study are primary data obtained through questionnaires to respondents. The number of samples was 92 respondents from 120 respondents. The analysis technique used is validity test, normality test, multicollinearity test, heteroscedasticity test, R2 Determination test, multiple regression, hypothesis testing using t statistics to test the partial regression coefficients and f statistics to test the significant of the influence together with the level of significance 5 %. The results of this study show that partly the effectiveness and efficiency of inventory management has a significant effect on the internal control system. And simultaneously the effectiveness and management of inventory has significant effect on the internal control system. The value of Adjusted R square shows that jointly the effectiveness and efficiency of inventory management contributes to the internal control system by 60.2% while the remaining 39.8% is influenced by other variables not included in this study.
PENGARUH BIAYA PRODUKSI, BIAYA PROMOSI DAN VOLUME PENJUALAN TERHADAP LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Noviani, Ika; Tipa, Handra
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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This study aims toidetermine theieffect of production costs, promotionicosts andisales volume on profits in manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. The population inithis study is aicompany found in theiconsumer goods industry sector listed on theiIndonesia StockiExchange. The samplingitechnique uses purposive sampling. Theidependent variable in this study is profit. Independentivariables include: production costs, promotionicosts and sales volume. The analyticalimethod used is a multipleilinear regressionianalysis method using SPSS (Statistical Product andiService Solution) version 22. The sample used is 40 financial reports from 8 consumptionisector manufacturingicompaniesilisted on theiIndonesia StockiExchange. The sampleican be based on the following criteria: (1) Manufacturing companies of the consumer goods industry sector listed on the Indonesia StockiExchange from 2013-2017. (2) Data taken is financial statements in rupiah. (3) Availability and completeness of data during the period 2013-2017. The results showed that productionicosts and promotion costs did not significantly influence earnings, while sales volumeihad a significant effect on earnings.
PENGARUH PENERAPAN SISTEM E-FILING DAN E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA BATAM Tipa, Handra; Azra, Lia Novita
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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In Indonesia taxpayers are authorized to calculate, store and report their own tax obligations. This study aims to determine the differences in e-filing (X1) with the WPOP (Y) agreement and e-billing adjustment (X2) on WPOP mediation (Y). The data of this study add primary data obtained through questionnaires to respondents registered at KPP Pratama Batam North uses the simple random sampling method. The population of this study is the WPOP of 208,905 taxpayers. The sample used in this study amounted to 100. Questionnaire data were tested by Validity Test, Reliability Test, Classical Assumption Test, and Hypothesis Test. All of these trials use the SPSS version 22 program. The results of this study indicate e-filing (X1) has a significant influence on WPOP (Y). This is evidenced by the t test which produces a tcount greater than the tcount (7.253> 1.988) and a significance value of 0.00 <0.05. And e-billing (X2) is strongly related to WPOP (Y) approval. This is proven by the t test which produces a value of t count greater than the value of t table (4.439> 1.988) and a significance value of 0.00 <0.05. So the government prefers to socialize the e-filing and e-billing system to WPOP.
ANALISIS PROFITABILITAS, LIKUIDITAS DAN NILAI PASAR TERHADAP HARGA SAHAM PADA SEKTOR PERTANIAN YANG TERDAFTAR DI BEI Iskandar, Otto; Tipa, Handra
SCIENTIA JOURNAL Vol 3 No 2 (2021): Volume 3 Nomor 2 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

In general, every company always improves its company's performance to make it better so that investors do not hesitate to invest in the company, which of course will affect the company's stock price. An investor who wants to invest, of course, must have a mature strategy and knowledge so that the investment can be profitable, such as analyzing company financial statements using several commonly used financial ratios. This research was conducted to see whether there is a significant effect on profitability, liquidity and stock market value, especially companies operating in the agricultural sector. The population in this study consisted of 24 companies and the study used techniques and samples in the form of purposive sampling and showed that the samples that could be used consisted of 7 companies. The research results obtained from the T test results show a significant effect on market value and there is no significant effect. While the F test shows that the third independent variable simultaneously has a significant effect on stock prices. And the results of the coefficient of determination R2 obtained a percentage of 89.9% and the remaining proportion of 10.1% from other variables not contained in this research variable.
Analisis Profitabilitas dan Solvabilitas Terhadap Return Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Sherlly, Sherlly; Tipa, Handra
SCIENTIA JOURNAL Vol 3 No 2 (2021): Volume 3 Nomor 2 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

The purpose of this study is to find out the impact of profitability and solvency on stock returns. Data used in this research is a literature study and documentation. The literature study in this research is obtained from journals and previous research results, while the documentation used in this study is obtained from financial reports published on the Indonesia Stock Exchange. The population in this study is a food & beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange with an observation period of 5 (five) years, from 2015 to 2019, 30 (thirty) companies are included in the population and by using the purposive sampling method. From the 30 (thirty) companies that fullfill the criteria to be sampled are 10 (ten) companies. The entire total sample data are 50. However, there are some data that are considered to be quite extreme, which results in data not being normally distributed, The total sample data after outliner testing was 47 sample data. The conclusion of this study indicared that partially profitability has a significant effect on stock returns, solvency has no significant effect on stock returns and simultaneously profitability and solvency have a significant effect on stock returns.
ANALISIS RASIO PROFITABILITAS DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yanti, Juli; Tipa, Handra
SCIENTIA JOURNAL Vol 3 No 3 (2021): Volume 3 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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The purpose of this study is to determine whether the ratio of profitability and liquidity has an effect on financial performance in companies listed on Indonesia Stock Exchange for 2015-2019 period. The population in this study are food and beverage companies were 31 companies listed on Indonesia Stock Exchange and the sampling technique used purposive sampling technique so that the samples obtained were 11 companies. The method of this study uses horizontal analysis method. The conclusion in this study are based on profit margin in food and beverage companies, there are 1 company that has good financial performance and 10 companies that have poor financial performance. Based on Return on Assets (ROA) in food and beverage companies, there are 11 companies that have poor financial performance. Based on Return on Equity (ROE) in food and beverage companies, there are 11 companies that have poor financial performance. Based on current ratio in food and beverage companies, there are 7 companies that have good financial performance and 4 companies that have poor financial performance. Based on quick ratio in food and beverage companies, there are 6 companies that have good financial performance and 5 companies that have poor financial performance.
Co-Authors Agusvinna, Agusvinna Ananda, Emiya Putri Angelina, Vivian Arista, Anggia Aritonang, Fri Yohana Azra, Lia Novita Debora, Devi Pascha Desyanti Desyanti E Janrosl, Viola Syukrina E Janrosl, Viola Syukrina Elisa, Erlin Farichah, Norlaili Gulo, Yahadi Hilmi, Roni Yul Iskandar, Otto Juli Yanti, Juli Laia, Sanjung Kristina manik, nova adeliana Meliana, Dorli Muhammad Yusuf Mulawarman Mulawarman Nofriani Fajrah, Nofriani Noviani, Ika Prima, Argo Putra Putra Prima, Argo Rahmat Fauzi Rizki Prakasa Hasibuan Saputra, Paskalis Roy Sari, Ratna Dewi Satria , Robby Satria, ROBBY Sherlly, Sherlly Sihombing, Mey Wina Sinaga, Nita Karlina Sitorus, Rivana Eva Emeliana Sumbara, Syah Fery Zaki Suriyani Suriyani, Suriyani Susanti Susanti Syukrina E Janrosl, Viola Syukrina E. Janrosl, Viola Tuladang, Devika Oktavia Yanti, Indah Yuli Yenty, Yenty Yuliadi Yuliadi Yuliadi