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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 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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Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy 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 PERPUTARAN MODAL KERJA, CURREN RATIO, DAN PERPUTARAN TOTAL ASET TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BEI Sitorus, Rivana Eva Emeliana; Tipa, Handra
SCIENTIA JOURNAL Vol 4 No 4 (2021): Volume 4 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to determine the effect of working capital turnover, current ratio, and total asset turnover on the profitability of the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020. The data analysis method used is quantitative data analysis with technical analysis. multiple linear regression analysis. The data used is secondary data obtained by the documentation method on the financial statements on the Indonesia Stock Exchange (IDX). The total population in this study is 19 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. This study uses a sampling technique with purposive sampling method so that there are 12 companies that meet the criteria. This research uses SPSS version 25 program in processing the data. The results of the t test are partially, working capital turnover and current ratio have a significant effect on company profitability. While the total asset turnover partially does not have a significant effect on the company's profitability. The results of the F test are that working capital turnover, current ratio, and total asset turnover simultaneously have a significant effect on company profitability. The results of the coefficient of determination test are 0.443, which means the percentage contribution of the variable working capital turnover, current ratio and total asset turnover is 44.3% while the remaining 55.7% is explained by other factors Keywords: Capital Turnover, Current Ratio, Profitability and Total Asset Turnover
ANALISIS FAKTOR INTERNAL DAN FAKTOR EKSTERNAL TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Hilmi, Roni Yul; Tipa, Handra
SCIENTIA JOURNAL Vol 4 No 4 (2021): Volume 4 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

The value of the company is the value owned by the company in line with the value of the shares traded in the capital market. The purpose of this study was to test the Current Ratio (CR), Return on Assets (ROA), Debt to Asset Ratio (DAR) and Inflation to Firm Value. The population in this study are manufacturing companies in the metal sub-sector and the like which are listed on the Indonesia Stock Exchange. The sample selection used purposive sampling method which resulted in a sample of 8 companies. The data analysis method in this study is the classical assumption test using normality test, multicollinearity test, heteroscedasticity test and autocorrelation test, multiple linear regression analysis test and hypothesis testing using t test, f test and coefficient of determination test. The data analysis test method in this study proves that the Current Ratio (CR) and Return on Assets (ROA) variables partially affect the Firm Value (PBV), and vice versa the Debt to Asset Ratio (DAR) and Inflation variables partially have no effect on the Value company (PBV). The variables of Current Ratio (CR), Return on Assets (ROA), Debt to Asset Ratio (DAR) and Inflation simultaneously affect firm value.
PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA BATAM SELATAN Sihombing, Mey Wina; Tipa, Handra
SCIENTIA JOURNAL Vol 4 No 3 (2021): Volume 4 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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The purpose of this study is to analyze individually and jointly the influence of taxpayer awareness, knowledge and taxation sanctions on mandatory compliance personal tax at Tax Service Office KPP Pratama Batam Selatan. Data collection is done by questionnaire calculated on a likert scale. The population taken from the taxpayers of private persons who have registered in KPP Pratama Batam Selatan which amount to 346.894 people and the sample is determined by using the calculation of slovin formula. From the calculation of slovin formula obtained the number of samples as many as 100 respondents taxpayers personal person. The data analysis method used in this study is a quantitative data, analysis method with data collection techniques, namely descriptive analysis, validity test, reliability test, multiple linear regression test, normality test, multicolonierity test, heteroskedastisity test, F test, T test, and determination test. The result of this study showed that taxpayer awareness variabels have a significant effect on the compliance of private taxpayers in KPP Pratama Batam Selatan, tax sanctions variables have a significant effect on the compliance of private taxpayers in KPP Pratama Batam Selatam, and knowledge variables have no significant effect on the compliance of private taxpayers in KPP Pratama Batam Selatan. Keywords: Taxpayers Awareness; Knowledge; Tax Sanctions; Private Person Taxpayer Compliance
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS SEKTOR PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Agusvinna, Agusvinna; Tipa, Handra
SCIENTIA JOURNAL Vol 4 No 5 (2022): Volume 4 Nomor 5 2022
Publisher : LPPM Universitas Putera Batam

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Abstract

A trading company is a company that buys goods and resells them to gain a profit or profitability. The profit earned comes from the difference between purchase price and selling price. There are many factors that can affect the level of profitability. This research aims to study the affect of inventory turnover, receivable turnover and working capital turnover on profitability in trading companies that listed on Indonesia Stock Exchange for the period 2016-2020. This can be a consideration for the company to improve company’s performance and also investors as one of the factor in making decision to invest. The population consisted of 27 companies with the sample technique used was purposive sampling. The sample in this study were companies that met the criteria, there were 7 companies with 35 data. The data is collected using secondary data which is taken through the official website www.idx.co.id and processed using SPSS application (Statistical Product and Service Solution) version 25. Based on the results, simultaneous inventory turnover, receivable turnover dan working capital turnover  have a significant effect of profitability. Partially, receivable turnover has an influence on profitability. Meanwhile, inventory turnover and capital working turnover partially do not have a significant effect on profitability of retail trading sub-sector trading companies that listed on Indonesia Stock Exchange.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA Angelina, Vivian; Tipa, Handra
SCIENTIA JOURNAL Vol 4 No 7 (2022): Volume 4 Nomor 7 2022
Publisher : LPPM Universitas Putera Batam

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Abstract

In general, banking companies always improves its companies performance to make it better so that every investors will not hesitate to invest in the company, which of course will affect the companies stock price. An investor who wants to invest 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 aims to analyze the effect of return on equity, earning per share and debt to equity ratio on stock prices in various banking companies listed in Indonesia Stock Exchange. The population in this study consisted of 46 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 39 companies multiplied by a period of 5 years. The results show that partially return on equity, earnings per share and debt to equity ratio have a negative and significant effect on stock prices. The F test states that simultaneously return on assets, loan to deposit ratio and debt to asset ratio return on equity, earnings per share and debt to equity ratio have a significant effect on stock prices. Keywords: stock price, return on equity, earning per share, debt to equity ratio.
ANALISIS LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS TERHADAP PERTUMBUHAN LABA PADA PERUSAHAN DI BURSA EFEK INDONESIA Ananda, Emiya Putri; Tipa, Handra
SCIENTIA JOURNAL Vol 4 No 7 (2022): Volume 4 Nomor 7 2022
Publisher : LPPM Universitas Putera Batam

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Abstract

The purpose of this study was to determine the effect of liquidity, solvency, and profitability on profit growth in automotive companies listed on the Indonesia Stock Exchange. The financial ratios used in the study included Current Ratio (CR), Debt to Equity Ratio (DER), and Net Profit Margin (NPM). The sampling method in this study using purposive sampling contained from 13 automotive companies listed on the Indonesia Stock Exchange only 8 were used as samples. The data analysis method uses multiple linear regression analysis. The results of the tests in this study partially showed that the current ratio had no significant effect on profit growth, the debt to equity ratio had a significant effect on profit growth, and net profit margin had no significant effect on profit growth. Simultaneously current ratio, debt to equity ratio, and net profit margin have a significant effect on profit growth.
Pengaruh Perputaran Persediaan dan Penjualan Terhadap Profitabilitas PT Sumber Alfaria Trijaya Tbk Kota Batam Gulo, Yahadi; Tipa, Handra
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.v6i3.8638

Abstract

IIncreases in inventory turnover and sales growth are not always followed by increases in profitability at PT. Sumber Alfaria Trijaya, Tbk Batam. Testing and analyzing inventory turnover and sales simultaneously influence PT's profitability. Sumber Alfaria Trijaya Batam. The design of this research is research using a quantitative approach. In this research, the population used by researchers is PT. SUMBER ALFARIA TRIJAYA TBK Batam City in 2018-2022. So the population in this study consists of 63 Alfamart outlets in Batam City. Inventory turnover has a significant positive effect on profitability, because the higher the level of inventory turnover, the higher the costs that can be reduced so that the greater the ROA a company obtains. Sales have a significant positive effect on profitability, where when the amount of sales growth increases, ROA will also increase. Inventory turnover and sales simultaneously have a significant effect on profitability, so that increasing inventory turnover and sales will increase the company's ROA. Companies must review the level of the inventory it has and the company must improve its techniques for managing and controlling inventory, so that it does not become empty or excessive so that it will not incur maintenance costs and ordering costs, losses and profits can be increased.Keywords: inventory turnover (IT),sales growts and profitability (ROA)
PENGETAHUAN PERPAJAKAN, TRANSPARANSI DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK Aritonang, Fri Yohana; Tipa, Handra
SCIENTIA JOURNAL Vol 7 No 1 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i1.9582

Abstract

This study is intended to evaluate and test the Influence of Tax Knowledge, Transparency and Quality of Tax Services on the Compliance of Individual Taxpayers at KPP Pratama Batam Selatan. The data analysis method uses quantitative in this study. The number of taxpayers registered at KPP Pratama Batam Selatan was recorded at 427,426 who became the population in this study. By using the slovin formula as a sampling technique. Using 100 respondents who are registered as taxpayers at KPP Pratama Batam Selatan. The data collection uses a questionnaire through a google form with measurements through a Likert scale.. Data processing using the SPSS version 26 program. This study provides the result that partially, Tax Knowledge has a positive and significant impact on taxpayer compliance. Transparency partially does not have a positive and significant impact on taxpayer compliance. And the Quality of Tax Services partially has a positive and significant impact on taxpayer compliance. Simultaneously, Tax Knowledge, Transparency and Quality of Tax Services have a positive and significant impact on the Compliance of Individual Taxpayers at KPP Pratama Batam Selatan.
DETERMINANTS OF MSMEs SUSTAINABILITY MODERATED BY GOVERNMENT POLICY ON MSME IN BATAM CITY Prima, Argo Putra; Tipa, Handra; Syukrina E. Janrosl, Viola; Satria , Robby; Mulawarman, Mulawarman; Yusuf, Muhammad
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.v13i2.10131

Abstract

This research was conducted at the Cooperative and SME Office of Batam City, with the survey location covering all business actors registered with the Cooperative and SME Office of Batam City. Based on the research results, there is a positive and significant influence between digital literacy and the effectiveness of digital accounting among SMEs in Batam City. High digital literacy helps organizations understand, implement, and use technology more effectively, in accordance with the TOE framework. There is a positive and significant influence between relative advantage and the effectiveness of digital accounting among SMEs in Batam City. The effectiveness of using digital accounting for SMEs, especially those in Batam City, is particularly viewed from the perspective of relative advantage. There is a positive and significant influence between competitive pressure and the effectiveness of digital accounting among SMEs in Batam City. These findings provide a better understanding of how competitive pressure plays an important role in increasing the use of digital accounting technology in the MSME sector. There is a positive and significant influence between compatibility and the effectiveness of digital accounting among MSME actors in Batam City. This research can provide a comprehensive picture of how the factor of compatibility plays a crucial role in the effectiveness of digital accounting use among SMEs, focusing on aspects that can certainly help SMEs make better decisions regarding the implementation, application, and development of digital accounting technology. Digital literacy, relative advantage, competitive pressure, and compatibility influence the effectiveness of digital accounting for MSME actors in Batam City.
Analisis Pengetahuan Pajak, Persepsi Kebijakan Tarif Pajak dan Persepsi Modernisasi Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Meliana, Dorli; Tipa, Handra
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 6: Oktober 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i6.12537

Abstract

Pajak adalah iuran wajib kepada negara berdasarkan peraturan yang digunakan untuk membiayai pengeluaran negara demi kepentingan umum. Penelitian ini bertujuan untuk menganalisis pengaruh pengetahuan pajak, persepsi kebijakan tarif pajak, dan persepsi modernisasi administrasi perpajakan terhadap kepatuhan wajib pajak, baik secara parsial maupun simultan. Pajak merupakan sumber penerimaan negara yang berperan penting dalam mendukung pengeluaran pemerintah untuk kesejahteraan masyarakat. Dalam konteks ini, tingkat kepatuhan wajib pajak menjadi indikator penting efektivitas sistem perpajakan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linier berganda. Data dikumpulkan melalui kuesioner yang disebarkan kepada responden yang telah ditentukan. Hasil analisis menunjukkan bahwa secara parsial, pengetahuan pajak, persepsi kebijakan tarif pajak, dan persepsi modernisasi administrasi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Secara simultan, ketiga variabel tersebut juga menunjukkan pengaruh yang positif dan signifikan. Temuan ini menunjukkan bahwa peningkatan pemahaman dan persepsi positif wajib pajak terhadap kebijakan dan sistem administrasi perpajakan dapat meningkatkan kepatuhan. Oleh karena itu, penting bagi otoritas pajak untuk terus meningkatkan edukasi, penyederhanaan administrasi, serta menetapkan tarif pajak yang adil dan transparan guna menciptakan sistem perpajakan yang efektif dan berkelanjutan.
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 Saputra, Paskalis Roy Sari, Ratna Dewi Satria , Robby Satria, ROBBY Sherlly, Sherlly Sihombing, Mey Wina Sinaga, Nita Karlina Sitorus, Rivana Eva Emeliana Suriyani Suriyani, Suriyani Susanti Susanti Syukrina E Janrosl, Viola Syukrina E. Janrosl, Viola Tuladang, Devika Oktavia Yanti, Indah Yuli Yenty, Yenty Yuliadi Yuliadi Yuliadi