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All Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Journal of Accounting and Management Innovation SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Yando, Agus Defri
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Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL WOODEN BOX DI PT PRATAMA MANDIRI PERKASA Wulandari, Diana; Yando, Agus Defri
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

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The cost of the product is a fee incurred by the company to avoid raw material. In this study aims to know the calculation of the price of production with full costing method in specifying the price of Juali wooden box in PT Pratama Mandiri Perkasa. Using the interior Costing method has a higher nominal value compared to the methods that the company uses. This research uses a descriptive research method, because its implementation includes data, analysis and interpretation of data meaning obtained, one of the techniques for collecting data is the and observation techniques (observation) and documentation. The results of this research show that there is a difference in the price calculation of the production of full costing method and with the method that the company use the difference is quite relevant so that it can affect the accuracy of the sale price In January 2018 the main price of the company's production was Rp. 60,056,412 and Rp. 71,265,444 for full costing method, and has selishi amounting to Rp. 11,209,032. For the selling price in January 2018, namely Rp. 2,400,000 and Rp. 2,740,000 using full method costing.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK PARKIR DI KOTA MEDAN Lubis, Syarif Hidayah; Yando, Agus Defri
Journal of Accounting and Management Innovation Vol 3, No 1 (2019)
Publisher : Universitas Pelita Harapan Medan

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ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui beberapa faktor-faktor apa saja yang mempengaruhi pajak parkir di Kota Medan. Penelitian ini menggunakan data sekunder yang di peroleh dari Dispenda Kota Medan, Dispenda Pemerintah Provinsi Sumatera Utara dan Badan Pusat Statistik Kota Medan. Jumlah populasi dalam penelitian ini adalah 36 bulan, dari Januari 2013 hingga Desember 2015. Data dianalisis dengan menggunakan analisis statistik, uji klasik dan regresi. secara parsial menunjukkan bahwa wajib pajak positif dan signifikan terhadap Penerimaan Pajak Parkir dengan nilai signifikan 0,001. Jumlah penduduk yang signifikan dan signifikan terhadap Penerimaan Pajak Parkir. dengan nilai signifikan 0,000.Jumlah pajak yang signifikan dan signifikan terhadap Penerimaan Pajak Parkir dengan nilai signifikan 0,000. Inflasi positif dan signifikan terhadap Penerimaan Pajak parkir dengan nilai signifikan 0,002. Secara simultan menunjukkan bahwa jumlah wajib pajak, jumlah kenderaan, jumlah Penduduk dan Inflasi secara bersama-sama signifikan terhadap Penerimaan Pajak Parkir. Hal ini dapat dilihat melalui uji F-tabel di atas dengan nilai signifikan 0,000 lebih kecil dari α = 0,05 (0,000 <α = 0,05).Kata Kunci: Jumlah Wajib Pajak Parkir, Jumlah Penduduk, Jumlah Kendaraan dan Inflasi, Penerimaan Pajak Parkir.
PENGARUH RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI Wardani, Runy Dwi; Yando, Agus Defri
SCIENTIA JOURNAL Vol 2 No 1 (2020)
Publisher : LPPM Universitas Putera Batam

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This research aims to determine whether liquidity and profitability ratios effect both partially and simultaneously the profit growth of mining companies listed on the Indonesia Stock Exchange. The company’s main goal is to maximize profits. For companies, profits are needed because they are beneficial for the survival of the company. One of the company’s perfomance parameters is profit. The profits generated by the company experience changes in profits each year so that it can effect investment decisions on investors. Profit growth is an increase or decrease in profit per year. The ratio used in this research is the current ratio, net profit margin, gross profit margin. The analysis technique used in this study is multiple linear regression analysis. The conclusion is the results of the study show that partially the current ratio and net profit margin influence the profit growth with the significance value of each ratio namely the current ratio of 0,007 and net profit margin of 0,016. While the gross profit margin partially has no effect on profit growth with a significance value of 0,855 gross profit margin.simultaneously cureent ratio, net profit margin, gross profit margin significantly influence profit growth with a significance value of 0,001.
PENGARUH LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Maisaroh, Maisaroh; Yando, Agus Defri
SCIENTIA JOURNAL Vol 2 No 1 (2020)
Publisher : LPPM Universitas Putera Batam

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He development of Greece in Indonesia can be seen with one of them being the increasing number of people investing in the capital market. The capital market in which the sale and purchase of shares occurs. qualitative. The population in the study were manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2014-2018 period. The method of determining the sample used is the PURPOSE SAMPLING method with several predetermined criteria, there are 8 sub-sector manufacturing companies. Research period for 2014-2018 or five (5) years. Testing the hypothesis in the study uses multiple linear regression analysis using the application of Statistical Package for Social Sciences (SPPS) version 20.0 as a commercial test tool. Keywords: Liquidity, Profitability, Leverage, Stock Price.
PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN KAS TERHADAP PROFITABILITAS PADA PT.SOXAL BATAMINDO INDUSTRIAL GASES Windyana, Windyana; Yando, Agus Defri
SCIENTIA JOURNAL Vol 2 No 3 (2020)
Publisher : LPPM Universitas Putera Batam

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The purpose of this paper is to determine the development of account recevable, cash turnover, and profitability in the public company Soxal Batamindo Industrial Gases. To determine the effect of cash turnover and accounts receivable turnover on profitability partially and simultaneously on pt.soxal. Secondary data used in this study is PT.Soxal Company's Financial Statements from 2015-2019. The analytical method used is to do calculations on variables, descriptive tests, classic assumption tests, multiple linear regression, t tests and f tests. Based.on research results partially cash turn over has a probability abaout 0.938 which means there is no influence between cash turnover and probability. Partyally, receivable turnover has a positivy but no significant effect on probability (ROA). The company is expeted to increase working capital every year, because of the increase of working capital than the activity of the company will run smoothly and generate maximum profit.
PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Wati, Rouli Erna; Yando, Agus Defri
SCIENTIA JOURNAL Vol 3 No 1 (2021): Volume 3 Nomor 1 2021
Publisher : LPPM Universitas Putera Batam

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In this research, there’s a purpose to know influence of good corporate governance and leverage on financial performance in manufacturing companies are listing on IDX. The population is amounted 61 companies consumer goods industry sectors. Sampling technique using method purposive sampling obtained by samples of 16 companies. The types data in research is a secondary information form of financial report obtained through the IDX. The data analysis method is multiple regression which is processed using the SPSS version 21. The result of the t test indicate that institutional ownership, managerial ownership, audit committee and debt to equity ratio have no significant effect on financial performance and the proportion of independent board of commissioners partially has a significant negative effect on financial performance. The result F test showed simultaneously the variables of institutional ownership, managerial ownership, proportion of independent board of commissioners, audit committee, and debt to equity ratio have a significant effect on financial performance.Keywords: Good Corporate Governance; Leverage;Financial Performance.
ANALISIS PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM Wijaya, William; Yando, Agus Defri
SCIENTIA JOURNAL Vol 3 No 3 (2021): Volume 3 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Every region are required to be able to manage their respective region due to regional autonomy in Indonesia. Local tax and retribution play an important role in the management of a region because each region needs funds to manage their region. The Community is expected to increase their knowledge and fulfill their obligation to pay local tax and retribution. This study aims to analyze the effect of local tax revenue and retribution on regional income of Batam City. This study is quantitative research. Data obtained by documentation and using secondary data. The data is processed through the SPSS Version 25 Program. The result of this study showed that local tax (X1) has a significant effect on regional income. Reginal retribution (X2) has a significant effect on regional income. Both local tax and retribution have a significant effect on regional income of Batam City.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA SISTEM INFORMASI AKUNTANSI PADA PT SUMBER ALFARIA TRIJAYA KOTA BATAM Lase, Beni Yusman; Yando, Agus Defri
SCIENTIA JOURNAL Vol 3 No 4 (2021): Volume 3 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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Company needs are never far from the need for information. Conditions that are increasingly sophisticated today, information systems will advance properly if supported by many factors that can make the effectiveness of the system will be achieved. One area of information systems is accounting information systems. The existence of an accounting information system cannot be ignored. The presence of PT Sumber Alfaria Trijaya which can compete with other companies and is trusted will be realized by the existence of an accounting information system that is present with its accuracy, accuracy, and speed in presenting financial information. The sample technique used to collect data in this study in sampling using probability sampling techniques using random sampling method. With the number of questionnaires as many as 342 respondents which contain factors that affect the performance of the accounting information system. The results of this study state that top management has a positive and significant effect on the performance of the accounting information system. The training program has a positive and significant effect on the performance of the accounting information system. User participation has a positive and significant effect on the performance of the accounting information system.
PENGARUH RASIO KEUANGAN DAN LABA BERSIH TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Alpiansyah, Wahyu; Yando, Agus Defri
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 5 No. 3 (2020)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Industri barang konsumsi adalah salah satu yang telah berkembang sangat pesat selama bertahun-tahun dan memiliki prospek yang baik. Studi ini dimaksudkan untuk melihat bagaimana rasio moneter dan laba akan mempengaruhi harga saham makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2014-2018, baik secara parsial maupun simultan. Rasio keuangan yang dipelajari adalah: (ROA), (DER). Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2014 hingga 2018. Sampel penelitian dari 8 perusahaan makanan dan minuman diperoleh dengan metode purposive sampling. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Teknik pengumpulan data yang digunakan adalah dokumentasi. Teknik analisis regresi linier berganda dalam melakukan analisis data menggunakan perangkat lunak SPSS versi 25. Dari hasil analisis dapat disimpulkan bahwa variabel parsial (ROA) variabel berpengaruh signifikan terhadap harga saham, sedangkan (DER) dan Laba Bersih tidak berpengaruh signifikan terhadap harga saham. Secara simultan variabel (ROA), (DER) dan Pendapatan Bersih memiliki pengaruh yang signifikan. Dengan nilai kontribusi sebesar 55,6% dan sisanya dipengaruhi oleh faktor lain.
Co-Authors Alpiansyah, Wahyu Lase, Beni Yusman LUBIS, SYARIF HIDAYAH Maisaroh Maisaroh Wardani, Runy Dwi Wati, Rouli Erna William Wijaya Windyana, Windyana Wulandari, Diana