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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Jurnal Riset Akuntansi dan Bisnis AKUNTANSI DEWANTARA JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis Terapan Jurnal Perspektif Jurnal Akuntansi Barelang Enrichment : Journal of Management Ihsan: Jurnal Pengabdian Masyarakat Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Khazanah Multidisiplin Yayasan Cita Cendikiawan Al Khwarizmi ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) MOVE: Journal of Community Service and Engagement Jurnal Pengabdian Barelang Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Glow: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI Jurnal Pengabdian Cendikia Nusantara
Efriyenty, Dian
Universitas Putera Batam
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Analysis of Current Ratio and Debt To Asset Against Changes in Profit of Pharmaceuticals Companies Dian Efriyenty
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.355

Abstract

PT Kalbe Farma Tbk. experienced a slowdown in growth to reach 14.7%. In 2016-2017 the stage increase was only 7.3 %%. PT Kimia Farma Tbk. feel the same state. In 2016-2017 the increase in income reached 22.90%. The number of pharmaceutical companies experiencing changes in profit is quite rapid. News is now developing in various countries. The rise and fall of profits in the economic conditions of the pharmaceutical business. The purpose of this research is to see whether liquidity, solvency, and profitability have an individual and simultaneous influence on changes in earnings in Pharmaceuticals entities that are visible on the Indonesia Stock Exchange. Financial ratio analysis is used as a measurement of management's ability to earn a predetermined profit in management performance and utilize company resources effectively. The method of observation is descriptive research, with a population that states ten pharmaceutical industries located on the Indonesia Stock Exchange and 45 samples from 9 pharmaceutical companies were determined. Methods of data analysis used regression before the classical assumption test. The partial test results prove that the current ratio and debt to assets have an impact on changes in earnings. Current and joint long-term debt has no impact on changes in earnings.
Use of Profit and Cash Flows in Predicting Financial Distress Food and Beverage Companies Dian Efriyenty; Neni Marlina Br Purba
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.544

Abstract

In recent years there have been several companies experiencing financial difficulties. If the state of a company continues to experience financial difficulties, the company can go bankrupt if it does not immediately find a solution. Several companies have experienced unstable profits in the last 3 years. Even a very insignificant increase in profit. There can even be a drastic drop in profits for food and beverage companies. Ultra Milk Company also experienced a drastic decline in profits until 2019 to 1,030,191. And the purpose of this study is to see the profit and increase in cash have an impact on financial difficulties. This research is for purposeful sampling of 10 companies for data from the last 5 years. Testing of this research from testing alone and simultaneously. The data collected was then analyzed by quantitative methods. The results of the study of earnings testing have an effect on financial difficulties, while cash flows have an effect on financial difficulties. However, to be tested simultaneously, namely profit and increase in cash flow, it has an impact on financial difficulties. The result of this financial difficulty can trigger the company to go bankrupt. So that bankruptcy greatly triggers a decrease in the level of business profits.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMBILAN KREDIT OLEH PELAKU USAHA KECIL MENENGAH PADA DEBITUR BANK PERKREDITAN RAKYAT KOTA BATAM Dian Efriyenty; Viola Syukrina E Janrosl
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 2 No 2 (2017): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh suku bunga, jaminan, nominal kredit dan pelayanan bank terhadap keputusan pengambilan kredit oleh pelaku usaha kecil menegah pada debitur BPR di Kota Batam dari tahun 2012-2016. Metode pengambilan sampel yang digunakan penelitian ini adalah metode non probability sampling secara purposive sampling.Sampel dalam penelitian ini adalah debitur usaha kecil menengah BPR di Kota Batam yang berjumlah 86.Hasil dari uji F suku bunga, jaminan, nominal kredit dan pelayanan bank berpengaruh terhadap keputusan pengambilan kredit.Hasil dari uji tsuku bunga dan nominal kredit berpengaruh signifikan terhadap keputusan pengambilan kredit.Sedangkan jaminan dan pelayanan bank tidak berpengaruh terhadap keputusan pengambilan kredit dikarenakan modal kredit yang dikenal masyarakat dengan tanpa agunan sulit persyaratannya.Begitu juga dari segi pelayanan, komunikasi dan administrasi di BPR kurangnya memberikan informasi kepada debitur UKM secara cepat dan tanggap dalam menyikapi keluhan UKM
ANALISIS RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR Dian Efriyenty
Jurnal Akrab Juara Vol 3 No 4 (2018)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

This research is expected by investors to get long-term benefits by obtaining dividends. In this era of globalization, the economy is increasingly unstable. Where the weakening value of investment in Indonesia and the instability of the dollar against the rupiah. In investing, investors must have a goal to get the return they expect. But there are also investors who want short-term profits that can be obtained by getting capital gains. So that investors who have such goals see the development of fluctuations in the market. Lack of information obtained by investors in conducting analysis will result in inappropriate decisions in making investment decisions. Investors must consider and understand the company's financial statements and ratios that can help ease investment, including financial ratios that calculate expected returns. The fundamental and technical information can be used as a basis for investors to predict returns. Risk or uncertainty with one of the considerations is financial ratio. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange, with sampling from several criteria. The sample of this study is 65 manufacturing companies from 2013 to 2017. The results of the study state that partially the current ratio, total debt to equity ratio, total asset turnover, earnings per share, return on assets have a significant effect on stock returns. While the simultaneous current ratio, total debt to equity ratio, total asset turnover, earnings per share, return on assets have a significant effect on stock returns.
Pembinaan Pemasaran Digital dan Peningkatan Kualitas Laporan Keuangan pada Umkm Rafflesia di Kota Batam Dian Efriyenty; Hikmah Hikmah; Khadijah Khadijah
ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Vol. 2 No. 1 (2021): Februari
Publisher : CERED Indonesia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/jas.v2i1.129

Abstract

Implementation of community service activities carried out in the form of Digital Marketing Development and Quality Improvement of Financial Report on Rafflesia Small And Medium Enterprises in Batam City. Based on the results of the interview in the field that Rafflesia SMEs have problems marketing the results of production and financial recording. One form of marketing that is often used is only done bidding through relatives of SME members, Bazar and through exhibitions organized by the Cooperative Office and MSMEs. In general, SME members have limitations in mastering the use of information technology facilities with marketing media that is not known to the public. The training method used is to provide training on cases of SME transactions that need to be completed from journals to financial statements accompanied by training using digital marketing through social media. The methods used in the construction of Rafflesia SMEs to be given are survey methods, lecture methods, discussion methods and training methods. Devotion has been carried out 5 times with material making financial statements and digital marketing management through shopee. Rafflesia Small and Medium Enterprises (SMEs) that have been built in digital development, need to conduct exercises independently in the daily practice of SME mothers in terms of doing product promotion media to increase sales. So that it can get used to its daily business needs. Small and Medium Enterprises (SMEs) that have been built can prepare financial statements independently, so that Rafflesia SMEs are able to compile sak-etap standard financial statements.
Financial Education Development and Planning For Children's Education Funds in Bengkong Permai Batam Dian Efriyenty; Hikmah; Kahdijah
MOVE: Journal of Community Service and Engagement Vol. 1 No. 5 (2022): May 2022
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v1i5.33

Abstract

Based on the results of a survey in the field, Bengkong Permai housing mothers experienced financial difficulties, so that many errors occurred in paying debts for their children's education needs in the future. Difficulties in financial management so that mistakes are often made in recording personal finances for Bengkong Permai Housing women, the lack of community skills regarding the products and quality of services provided by the bank, lack of capital in the business can result in stress and reduce trust. The method used is socialization and training. Residents of the Bengkong Permai housing estate have learned the importance of planning early on for their child's education. The more expensive the cost of education from kindergarten, elementary school to undergraduate level, which makes parents have to save their finances. It is hoped that these women will be able to manage their personal finances and increase their income.
Pengaruh Sanksi Perpajakan Dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Kendaraan Bermotor Di Kota Batam: Sanksi Perpajakan, Pemahaman perpajakan, kepatuhan wajib pajak. Dian Efriyenty
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (690.966 KB) | DOI: 10.33884/jab.v3i2.1244

Abstract

Motor vehicles every year always increase in Batam City. However, the increase in the number of motorized vehicles was not accompanied by an increase in taxpayer compliance. This research was conducted to examine the effect of taxpayer awareness, taxation sanctions and understanding of taxpayers on taxpayer compliance of individuals in paying motor vehicle tax in Batam City. This research was carried out at the SAMSAT Batam Center Riau Islands Office. The number of samples in this study were 100 respondents with the sampling method using the accidental sampling method. The results of the study showed that the taxpayer awareness variable partially did not affect taxpayer compliance. Variable tax sanctions partially have a significant effect on taxpayer compliance. Taxpayer understanding variables partially have a significant effect on taxpayer compliance. Keywords: Tax Sanctions; Understanding Of Taxpayers; Taxpayer Compliance.
PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KECURANGAN AKUNTANSI PADA BANK PERKREDITAN RAKYAT KOTA BATAM: PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KECURANGAN AKUNTANSI PADA BANK PERKREDITAN RAKYAT KOTA BATAM Dian Efriyenty
JURNAL AKUNTANSI BARELANG Vol 4 No 2 (2020): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v4i2.1948

Abstract

The phenomenon associated with the occurrence of fraud in BPR is that it is closely related to the role of BPR internal control, which does not systematically oversee leadership in monitoring, evaluating and reporting all processes and stages of activities. As in the case of an error at BPR Nusamba, one of the employees who collects savings and credit installments, must be deposited with client money but extortion occurs on BPR Nusamba cash, with the amount of money reaching Rp 115,429,909. The sample of this study was respondents who received authority in the use of funds in 27 BPR Batam City units. The results of the study stated that partially and simultaneously the application of accounting information systems and internal controls significantly influence accounting fraud.
PENGARUH HUTANG JANGKA PENDEK DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PADA PT WIDJAYA DJAYA INDAH DI KOTA BATAM: Current Ratio; Company Size; Return On Assets. Dian Efriyenty
JURNAL AKUNTANSI BARELANG Vol 5 No 1 (2020): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v5i1.2700

Abstract

This study aims to examine the effect of short-term debt and firm size on profitability at PT Widjaya Djaya Indah, located in Batam City. This research uses quantitative methods. The data collection technique in this study used a saturated sample technique, namely using the entire data obtained. The data analysis method used is descriptive analysis, classic assumption test which includes normality test, multicolonierity test, heterocedastity test and autocorrelation test, hypothesis test which includes t test, f test, determination coefficient test and multiple linear regression. The sample used is 60 financial statement data from PT Widjaya Djaya Indah and the research objects used are the current ratio (X1), company size (X2), and return on assets (Y). The data in this study were processed using SPSS version 21. The results of the F test processing in this study indicate that simultaneously there is a positive and significant effect between the current ratio and company size on return on assets at PT Widjaya Djaya Indah. And the t test results show that the current ratio has a positive and significant effect on return on assets while company size has a negative and significant effect on return on assets.
Analysis of Human Capital and Intellectual Capital Disclosure of The Margin on Net Income Dian Efriyenty
Enrichment : Journal of Management Vol. 11 No. 2 (2021): May: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (681.564 KB) | DOI: 10.35335/enrichment.v11i2.68

Abstract

The survey results on disclosure of financial statements, there were managers who did not disclose their intangible assets. Judging from the development of financial accounting standards No. 19 which states that not many companies have disclosed it. The phenomenon develops along with these standards. The aim of the study is to assess the intellectuals of this standard. The purpose of this study is to analyze the relationship between human capital and financial statement disclosure on net profit margins. The objects of this research are eleven insurance business units. Collect data from reference books and journals and financial reports. Data analysis was used with the help of partial tests and concurrent tests. Based on processed data, capital capital has no impact on margins. Meanwhile, the disclosure of financial statements has an impact on net income. And the results together have an effect on the net profit margin.
Co-Authors Agina , Sofia Argo Putra Prima Arista, Anggia Azmiana, Risca E Janrosl, Viola Syukrina Hikmah Hikmah Hikmah Hikmah Hikmah Jessica Tan Kahdijah Khadijah Khadijah L. Tobing, Vargo Christian Mulawarman Pujatunnisa , Pujatunnisa Purba, Neni Marlina BR Risca Azmiana Simatupang, Eva Malina Tukino , Tukino