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All Journal SEIKO : Journal of Management & Business Economics and Digital Business Review JUPADAI : Jurnal Pengabdian Kepada Masyarakat Media Akuntansi Perpajakan Jurnal Sistem Informasi dan Manajemen SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Purba, Mortigor Afrizal
Unknown Affiliation
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 PENYUSUNAN LAPORAN KEUANGAN PADA USAHA MIKRO KECIL MENENGAH DI KOTA BATAM Melinda, Melinda A. J Munthe; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 5 No 3 (2023): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v5i3.7516

Abstract

This study aims to analyze the application of SAK EMKM in the preparation of financial reports on small and medium micro businesses in Batam City. This study used a descriptive and quantitative statistical approach with a population of 700 MSMEs registered with the Batam City Cooperatives and Small and Medium Enterprises Office and the sample in this study consisted of 100 respondents and used a questionnaire as a data collection instrument. From the data analysis, it was found that SAK EMKM did not affect financial reports with t count (1.276) < t table (1.983) and MSME socialization had an effect on financial reports with t count (6.462) > t table (1.983). Simultaneously the results of the EMKM SAK F test and MSME outreach have an effect on financial reports with a calculated F value (28.566) > F table 2.69)
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIR SEBAGAI AUDITOR DI KOTA BATAM Celine Vynssca; Purba, Mortigor Afrizal
SCIENTIA JOURNAL Vol 7 No 2 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i2.9730

Abstract

The objective of this research is to identify what motivates accounting majors in Batam City to seek out auditing jobs. Workplace dynamics, formal education, and individual traits are all taken into consideration. Data was gathered using a quantitative research technique, with questionnaires being sent to accounting students at many institutions in Batam City. To figure out how the dependent and independent variables were related, the data were run via multiple linear regression.Based on the findings, students are more enthusiastic about pursuing a career in auditing if they have the right personality traits, access to sufficient professional training, and a welcoming workplace. If students find a welcoming workplace, get enough training to improve their skills, and have personal qualities that are a good fit for the auditing profession, they are more likely to pursue a career as an auditors. The conclusion of this study have important consequences for businesses and schools that want to expand the number of accounting majors who pursue careers in auditing by enhancing training and creating more favorable work conditions
HAMBATAN IMPLEMENTASI AKUNTANSI HIJAU PADA UMKM DI KEPULAUAN RIAU Purba, Mortigor Afrizal; Suali, Suali; Simanjuntak, Jakhon Pahala
JURSIMA Vol 12 No 3 (2025): Volume 12 Nomor 3 2025
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v12i3.1206

Abstract

Green accounting is an accounting approach that incorporates environmental considerations into financial reporting and decision-making. Despite its potential benefits, the adoption of green accounting among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, particularly in the Riau Archipelago, remains limited. This study aims to identify and analyze the barriers to implementing green accounting in MSMEs. A quantitative research design was applied, with primary data collected through questionnaires distributed to MSME owners across several districts in the Riau Archipelago. Data were analyzed using linear regression with SPSS. The results indicate that limited knowledge, lack of training, low environmental awareness, and inadequate policy support are significant barriers to green accounting adoption. The study recommends increasing education and providing policy incentives to foster the implementation of green accounting in MSMEs.
PENYULUHAN/PELATIHAN KEWIRAUSAHAAN BAGI PENCARI KERJA DI KECAMATAN SEKUPANG KOTA BATAM Purba, Tiurniari; Purba, Mortigor Afrizal
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2023): Volume 2 Nomor 1 2023
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64795/jupadai.v2i1.82

Abstract

Para pencari kerja di Batam perlu mengetahui hal-hal yang apa saja yang bisa mendukung mereka untuk membentuk sebuah usaha tanpa harus selalu berharap untuk mencari pekerjaan atau mencari status seorang karyawan. Pihak Disnaker Batam tidak hanya menekankan pada pelatihan keterampilan tenaga kerja sesuai dengan kebutuhan pasar tenaga kerja, melainkan juga Pelayanan Dasar Standar Pelayanan Minimum Bidang Ketenagakerjaan yang terdiri dari lima Jenis Pelayanan dengan 8 Indikator dan batas waktu pencapaian Tahun 2016, salah satunya adalah besaran tenaga kerja yag mendapatkan pelatihan kewirausahaan dengan batas tahun capaian pada tahun 2016 sebesar 60 persen. Penyebaran pelatihan kewirausahaan ini merata di semua desa yang ada di Kota Batam. Pengabdian kepada masyarakat ini dilakukan dalam bentuk kegiatan penyuluhan/prlatihan dan praktek pengetahuan, pengujian kecakapan dan pemberdayaan para pencari kerja bahkan dengan memberikan modal dalam wujud peralatan sesuai dengan usaha yang diminati para calon wirausaha di Batam. Pemberian peralatan wirausaha didanai oleh pihak Disnaker Batam. Sebagai hasil dari kegiatan PKM ini, para peserta pelatihan kewirausahaan memeliki modal dalam bentuk peralataan dan pengetahuan secara spesifik untuk memulai sebuah usaha sesuai dengan kemampuan masing-masing.
PEMBINAAN MANAJEMEN INTERNET SEHAT DAN AMAN PADA MASYARAKAT KELURAHAN TANJUNG SARI KECAMATAN BELAKANG PADANG Nainggolan, Nora Pitri; Sari, Intan Utna; Purba, Mortigor Afrizal
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2024): Volume 3 Nomor 1 2024
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64795/jupadai.v3i1.134

Abstract

The rapid development of the internet today has not been accompanied by an understanding of healthy and safe use of the internet, especially for internet users among children in their teens. The internet is an important human need for both children and parents. Through the internet, we will be able to get information very quickly and can be accessed from anywhere. So it is not surprising that the development of the internet in Indonesia has also experienced an extraordinary increase because of its many benefits. Even though the internet has a positive impact on everyday life, it can also pose extraordinary threats to a family. Every parent definitely wants their child not to be trapped in the world of the internet which tends to be detrimental. Therefore, parents should supervise their children's activities on the internet. Being alert to all children's surfing activities in cyberspace is important because of the wide variety of information available, especially negative information. This negative information cannot be prevented, but we can only filter it either by reminding our children or by installing security software on our computers. Through this coaching, it is hoped that every family will be able to use the internet healthily, and parents will also be able to apply limits on the gadgets and laptops they will use so that children can surf the internet safely.
PEMBINAAN SISWA SMK PERMATA HARAPAN 2 TENTANG PROFESI AKUNTAN DAN ENTREPRENEURSHIP Natalia, Erni Yanti; Tobing , Vargo Christian L.; Purba, Tiurniari; Br Purba, Neni Marlina; Purba, Mortigor Afrizal
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2024): Volume 3 Nomor 2 2024
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64795/jupadai.v3i2.148

Abstract

Memiliki profesi sebagai akuntan disejajarkan dengan profesi lainnya seperti insinyur, notaris, ahli hukum, dan lain-lain. Artinya adalah suatu peluang yang sangat besar bagi para siswa sekolah kejuruan yaitu sekolah menengah kejuruan akuntansi merupakan tempat untuk mendidik dan menghasilkan calon-calon profesi akuntan di Indonesia. Seandainya para siswa ini tidak berpeluang mendapatkan profesi akuntan tersebut, mereka punya peluang yang sama sebagai entrepreneurship. Tujuan tim pengabdian melakukan pembinaan kepada siswa SMK Permata Harapan 2 Kec. Sagulung, Kota Batam, Prov. Kepulauan Riau adalah untuk membekali sejak dini pemahaman mereka tentang profesi akuntan dan entrepreneurship. Kegiatan yang dilakukan mendapat respon yang positif oleh siswa-siswa yang hadir di setiap kegiatannya. Siswa yang hadir menjadi lebih memahami tentang profesi akuntansi dan entrepreneurship. Bekal ilmu yang sangat berguna dan memotivasi untuk lebih memfokuskan pada arah tujuan dan cita-cita mereka setelah tamat.
Peran Literasi Pajak dan Sanksi Pajak terhadap Kesadaran Pajak Mahasiswa Akuntansi di Kota Batam Gulo, Hengki Sastraeli; Purba, Mortigor Afrizal
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1025

Abstract

Literasi pajak memiliki peran yang sangat penting dalam konteks perpajakan dan keuangan publik, pajak membantu individu atau entitas untuk memahami peraturan perpajakan yang berlaku. Dengan pemahaman yang baik tentang peraturan pajak, mereka dapat menghindari pelanggaran dan memenuhi kewajiban perpajakan dengan benar. Penelitian ini bertujuan untuk mengetahui peran literasi pajak dan sanksi pajak dalam meningkatkan kesadaran pajak serta hubungan antara literasi pajak dengan kesadaran pajak mahasiswa akuntansi di Kota Batam. Populasi penelitian ini sebanyak 1464 Mahasiswa akuntansi yang terdaftar di perguruan tinggi Kota Batam, kecuali mahasiswa Akuntansi Universitas Putera Batam. Pengambilan sampel menggunakan rumus slovin sehingga didapat 92 mahasiswa akuntansi di Kota Batam menjadi responden kuesioner penelitian ini. Hasil penelitian menunjukkan bahwa: Literasi pajak berpengaruh signifikan secara simultan (bersama-sama) terhadap kesadaran pajak mahasiswa dengan nilai signifikansi 0,000 yang berarti lebih kecil dari 0,05. Sanksi pajak berpengaruh signifikan secara simultan (bersama-sama) terhadap kesadaran pajak mahasiswa dengan nilai signifikansi 0,000 yang berarti lebih kecil dari 0,05. Semua variabel independen yaitu literasi pajak dan sanksi pajak berpengaruh signifikan secara simultan (bersama-sama) terhadap kesadaran pajak mahasiswa dengan nilai signifikansi 0,000 yang berarti lebih kecil dari 0,05.
Pengaruh Kesadaran, Penegakan Hukum dan Kepercayaan Terhadap Kepatuhan Wajib Pajak di KPP Pratama Batam Utara Puspitaningtyas, Indrianti; Purba, Mortigor Afrizal
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.8538

Abstract

This research aims to analyze the effect of taxpayer awareness, law enforcement, and trust in tax authorities on individual taxpayer compliance in the working area of KPP Pratama Batam Utara. The main problem is the low level of tax reporting and payment, even though the number of registered taxpayers increases each year. During 2020–2024, the average tax reporting rate remained below 21%, with a significant gap between those who report and those who pay. This study uses a quantitative method with a descriptive approach and multiple linear regression analysis. Data were collected using questionnaires from individual taxpayers registered in 2024. The results show that taxpayer awareness, law enforcement, and trust in tax authorities have a simultaneous and partial effect on compliance. Taxpayer awareness has the most dominant influence. Therefore, tax policy strategies must focus on continuous education, improving service quality, and transparency in tax management to increase voluntary taxpayer participation.
Co-Authors Br Purba, Neni Marlina Celine Vynssca Devi, Novia Erlina Erlina Erni Yanti Natalia, Erni Yanti Gulo, Hengki Sastraeli 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 Puspitaningtyas, Indrianti 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