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All Journal SEIKO : Journal of Management & Business JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Sistem Informasi dan Manajemen SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Purba, Mortigor Afrizal
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PENERAPAN SAK EMKM DALAM MENYUSUN LAPORAN KEUANGAN UMKM Purba, Mortigor Afrizal; Natalia, Erni Yanti
JURSIMA Vol 11 No 1 (2023): Volume 11 Nomor 1 2023
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v11i1.569

Abstract

Seeing the importance of applying accounting for UMKM, the IAI as a professional organization as well as a compiler of Financial Accounting Standards (SAK) through the Financial Accounting Standards Board (DSAK) composes accounting standards that are consistent with the characteristics of UMKM. Based on the results of the study, it can be concluded that, (1) Bookkeeping carried out on UMKM is still limited to business reports which are prepared not in accordance with financial accounting standards, but the entity considers them as financial statements. (2) The entity has not conducted accounting procedures in accounting. (3) UMKM have not implemented SAK-EMKM. (4) The entity has not been able to present financial statements in accordance with the SAK-EMKM.
MENAKAR MINAT PELAKU USAHA MIKRO KECIL MENENGAH PADA PENGGUNAAN PRODUK TEKNOLOGI FINANSIAL Purba, Mortigor Afrizal
JURSIMA Vol 11 No 2 (2023): Volume 11 Nomor 2 2023
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v12i2.862

Abstract

This research was conducted to find out how much the level of financial literacy of micro, small and medium enterprises and to find out whether or not there was an influence of financial literacy and promotion strategies through social media on the interest in using technology financial products. This research is a quantitative descriptive study using probability random sampling techniques with respondents of micro, small and medium enterprises. Data collection used a questionnaire method with a likert scale model and distributed to 100 respondents. The data used are descriptive, simple, and multiple regression analysis using SPSS 22.0. The results of this study indicate that (1) financial literacy of the micro, small and medium enterprises is included in the category of sufficient literate, quite a category with a percentage of 81.12% (2) There is a positive and significant influence between financial literacy and interest in using financial technology products. (3) There is a positive and significant influence between the promotion strategy variables through social media on the interest in using financial technology products. (4)There is a positive and significant influence on the variable level of financial literacy and promotion strategies through social media on the interest in using financial technology products. This illustrates that micro, small and medium enterprises to use financial technology products falls into the very satisfying category.
Analisis Pengetahuan Keuangan, Perilaku Keuangan Dan Efikasi Keuangan Terhadap Keputusan Berinvestasi Mahasiswa Kota Batam Sugara, Bayu; Purba, Mortigor Afrizal
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4238

Abstract

Tidak dapat dipungkiri bahwa manusia memiliki kebutuhan dan manusia juga memiliki keinginan untuk memenuhi kebutuhan sekundernya. Oleh karena itu, manusia harus lebih memperhatikan pemenuhan kebutuhan sekunder. Kebutuhan sekunder dari kebutuhan sekunder dapat menyebabkan pengeluaran berlebihan dalam jangka pendek dan panjang, perilaku, dll mengurangi produktivitas masyarakat. Terlepas dari nilai kegunaannya, harap berhati-hati dengan pembelian dan konsumsi yang berlebihan. Dalam penelitian ini, penulis menggunakan data skala likert dengan pengumpulan data menggunakan data kuantitatif. Data mentah digunakan untuk pengumpulan data dan survei responden digunakan untuk pengumpulan data. Data kuantitatif untuk penelitian ini meliputi jumlah responden yang berpartisipasi menurut hasil yang diperoleh dalam penelitian ini dan skor tanggapan responden menurut survei yang dikumpulkan.Berdasarkan hasil uji f signifikansi 0,002 lebih kecil dari 0,05, hal ini menunjukkan bahwa nilai f hitung sebesar 5,397 lebih besar dari nilai f tabel sebesar 2,69. Jelaskan bahwa pengetahuan keuangan, perilaku keuangan, dan efikasi keuangan secara bersamaan mempengaruhi keputusan investasi. Namun hipotesis ditolak karena signifikansi uji t untuk beberapa variabel pengetahuan keuangan sebesar 0,10 t tabel 1,98260 uji Hipotesis diterima uji t variabel efikasi keuangan keuangan. Kata Kunci: Pengetahuan Keuangan, Perilaku Keuangan, Efikasi Keuangan dan Keputusan Berinvestasi
Analisis Faktor-faktor yang Mempengaruhi Minat Mahasiswa di Kota Batam dalam Memilih Karir sebagai Akuntan Pajak Jenefer, Diana; Purba, Mortigor Afrizal
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.v6i2.4977

Abstract

Sasaran dari riset berikut yaitu menentukan bagaimana kohesi mahasiswa accounting di Kota Batam untuk bekerja sebagai akuntan pajak dipengaruhi oleh faktor-faktor seperti nilai-nilai sosial, penghargaan finansial, pelatihan professional, lingkungan kerja, dan pertimbangan pasar kerja. Sampel riset ini terdiri atas 110 mahasiswa program S1 Akuntansi dari berbagai perguruan tinggi di Kota Batam. Pilihan sampel dilakukan secara purposive. Data dikumpulkan dengan menggunakan kuesioner yang diuji menggunakan skala Likert. Data dievaluasi menggunakan program SPSS dan teknik analisis regresi berganda. Luaran riset menegaskan bahwasanya Pertimbangan Pasar Kerja, Nilai-Nilai Sosial dan Pelatihan Profesional memengaruhi keinginan mahasiswa untuk melanjutkan penghidupan sebagai akuntan publik. Mahasiswa yang mengikuti pelatihan profesional, memperhatikan kondisi pasar kerja, dan memiliki nilai-nilai sosial yang kuat cenderung lebih tertarik untuk mengejar karir sebagai akuntan pajak. Namun, terdapat dampak yang tidak signifikan terhadap minat mahasiswa terhadap Lingkungan Kerja dan Penghargaan Finansial. Temuan ini diharapkan akan meningkatkan pemahaman mahasiswa, universitas, dan praktisi tentang aspek yang mengimpresi keinginan mahasiswa untuk melanjutkan karir sebagai akuntan pajak. Hasil riset ini juga diharapkan dapat meningkatkan program pendidikan dan menciptakan lingkungan kerja yang sesuai. Kata Kunci: akuntan pajak, lingkungan kerja, nilai-nilai sosial, pelatihan professional, penghargaan finansial.
PENGARUH HARI PERDAGANGAN TERHADAP RETURN SAHAM PERUSAHAAN YANG TERDAFTAR PADA INDEKS LQ 45 BURSA EFEK INDONESIA Siahaan, Roy; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 2 No 2 (2020)
Publisher : LPPM Universitas Putera Batam

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Abstract

This research aims to determine the effect of trading days, Monday effects and weekend effects on the average daily return value of companies listed on the LQ 45 index of the Indonesia Stock Exchange from February 2018 to January 2020. The population in this study consisted of 633 listed companies on the Indonesia Stock Exchange and the sample consists of 33 companies that meet the sample criteria obtained using purposive sampling techniques from February 2018 to January 2020. Data on daily stock return values ​​are obtained through www.yahoofinance.com and www.idx.co.id. To test the effect of trading days on the value of stock returns used a simultaneous test (f-test) and to test the effect of the Monday effect and weekend effect on the value of stock returns used a partial test (t-test). The results showed that there was no significant effect by trading day on the value of LQ 45 stock returns of the Indonesia Stock Exchange from February 2018 to January 2020 and there was no significant effect by Monday effect and weekend effect on the value of LQ 45 corporate stock returns of the Indonesia Stock Exchange the period February 2018 to January 2020. Keywords: LQ 45; Monday Effect; Stock Returns; Trading Days; Weekend Effect.
PENGARUH SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Devi, Novia; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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Abstract

Tax has a very important role in life of the state, especially in the implementation of development because taxes are a source of state cash income. This study aims to determine the effect of taxation sosialization and tax sanctions on compliance with annual tax returns for individual taxpayers. The research data include primary data obtained through questionmaires to respondens registered report SPT at KPP Pratama Batam Utara by using simple random sampling method. The population of this study is individual taxpayers who are registered as mandatory SPT as 83,506 taxpayers. The sample used in this study was 100. Data was processed using the SPSS version 22 program. The results of the study simultaneously Taxation Socialization and Tax Sanctions had a significant influence on the Compliance of Individual Taxpayer Annual Tax Returns Compliance. Partially Taxation Sanctions have a significant positive effect on Compliance with Annual Tax Returns Reporting while Taxation Socoalization does not have a significant influence on the Compliance of Annual Tax Returns. For the future efforts in carrying out socialization must be increased and more intensive by KPP Pratama Batam Utara and is expected to be able to enforce tax sanctions in accordance with applicable tax rules.
PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN KAS TERHADAP PROFITABILITAS PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI Riduwan, Oktoni; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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Abstract

Profitabilityiis the company's ability to make a profit. ProfitabilityiRatio describesithe ability of aicompany to generateiprofit relatively. Relative here means profit is not measured fromithe magnitude of the absolute, but compared with other benchmark elements, becauseilarge profits may not necessarily indicate a great profitability. Measurementiof the company's financial performance with ROA showsitheiabilityiof the capital investediinithe overall assetsiowned to generate profits. This research was conducted to examine the effect of Receivable Turnover, Cash Turnover on Profitability (Return on Assets) on Food andiBeverageicompanies listed on the Indonesia Stock Exchange. In this case the researcheriused the audited and published financial statements of manufacturingicompaniesiin the industrialisector oficonsumerigoods. at theiendiof the yearilisted on IDX toiavoidicheating on financial statements. In this study, researchers used a sample of eleven samples selected byipurposive sampling. Analyzer used in this research is multiple linear regression analysis, hypothesis testing (coefficient ofidetermination, t testiand test F tested withiclassical assumptionitest and descriptive analysis.Based on theiresults of research data analysis can be concluded that the resultsiof this study showed that the receivable turnover partially significant effect on profitability, cashiturnover partially significant effect on profitability Simultaneouslyiturnover receivablesiand cash turnoverisignificant effectioniprofitability.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BEI Yesika, Intan; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to analyze the effect of asset structure, profitability, liquidity on the capital structure. This study uses 165 samples of property and real estate companies listed on the Indonesia Stock Exchange in the period 2012-2016 using purposive sampling method. In this study the capital structure was measured using the Debt to Asset Ratio (DAR) ratio. The method of analysis of this study uses multiple linear regression test using SPSS version 22. The results of this study based on the results of the t test showed the value of the structure of assets t counted -7.575 in the negative direction where t count <t table or -7.575 <1.654 with a significance value of 0,000 which is less than 0.05, which means that the structure of fixed assets has a negative and significant effect on DAR. Profitability has a positive and significant effect on DAR with t count> t table or 2.989> 1.654 with a positive direction with a value of sitgnification of 0.003 <0.05, while liquidity has a negative effect and significance to DAR with t count <t table or -11.128 <1.654 with negative direction with a significance value of 0.000 <0.05. The results of the F test show that the calculated F value> F table is 53,150> 2,660. The meaning of independent variables has a significant influence on DAR. Test of the coefficient of determination (R2) shows the results of Ajustted R Square of 0.490, which means that the DAR variable can be explained by the variables studied by 49%, while 51% is explained by other variables not included in this study. Keywords: Assets Structure, Profitability, Liquidity, Debt to Asset Ratio (DAR)
PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Gusnita, Lisa; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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Abstract

The purpose of this study is to examine further the effect of profitability, leverage and firm size on firm value. The profitability indicator, proxied by return on equity. The leverage indicator is proxied by a debt to equity ratio. And the size of the company is proxied by total assets. The population in this study were food and beverage companies listed on the Indonesia Stock Exchange in 2013-2017. The sample selection technique in this study used a purposive sampling technique with certain criteria and obtained 8 food and beverage companies that were included within a period of 5 years to obtain 40 samples. The data in this study are secondary data in the form of financial statements obtained through the Indonesia Stock Exchange and the company's official website. The results show that partially return on equity has a significant positive effect on price to book value, while the debt to equity ratio and ln.aset do not have a significant effect on price to book value. The results of the F test analysis indicate that the variable return on equity, debt to equity ratio and ln.aset together do not have a significant effect on price to book value.
ANALISIS KUALITAS AUDIT, DEBT DEFAULT, DAN LIKUIDITAS TERHADAP OPINI AUDIT GOING CONCERN DI BURSA EFEK INDONESIA lee, Suyanti; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 3 No 1 (2021): Volume 3 Nomor 1 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

The survival of the company is a major highlight for interested parties, especially investors. Going concern audit opinion is an opinion given by the auditor to the company because there is an auditor's suspicion about the entity's ability to sustain its business. The purpose of this research is to examine the effect of audit quality, debt default, and liquidity on going concern audit opinion. The object of this research is the coal mining subsector companies listed on the Indonesia Stock Exchange for the period 2015-2019. The sample was selected by purposive sampling method with the results obtained by 10 companies. The research data uses secondary data through the website www.idx.co.id. The research method used logistic regression analysis. Testing data using the SPSS v.25 application. The results of this study indicate that audit quality partially has no effect on going concern audit opinion, while debt default and liquidity partially affect going concern audit opinion. The test results also show that the audit quality, debt default, and liquidity variables simultaneously affect going-concern audit opinion with a determination value of 70.7%, while 29.3% is influenced by other variables apart from the independent variables in this study.
Co-Authors Br Purba, Neni Marlina Celine Vynssca Devi, Novia Erlina Erlina Erni Yanti Natalia, Erni Yanti Gusnita, Lisa Jenefer, Diana lee, Suyanti Maharani Maharani, Maharani Melinda, Melinda A. J Munthe Nainggolan, Nora Pitri Pasaribu, Heni Renata Br Pasaribu Heni Renata Purba, Tiurniari Riduwan, Oktoni Santika, Suci Sari, Intan Utna Sholikah, Kamilatus Siahaan, Roy Simanjuntak, Jakhon Pahala Srina, Srina Suali, Suali Sugara, Bayu suwanda, ari Syarifuddin Tobing , Vargo Christian L. Wau, Fiswanti Yesika, Intan Zahra, Nurjanatul