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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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Peran Fintech Dalam Meningkatkan Literasi Keuangan Usaha Mikro Kecil Menengah Di Batam Dian Efriyenty
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 2 (2022): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/11656

Abstract

Among the impacts that occur on online media, one of which is balance theft. The implementation of more advanced technology payments and consumers without having to incur much higher marketing or operational costs. The various objectives of the research are to see the phenomenon of financial literacy in the micro community. While the sample in this study was 154 MSMEs in the Batu Aji area. On February 2, 2022 at 13:00 WIB to Rafflesia UMK, Mandiri Waste Bank UKM and Snack and Cookies Bank, the research team conducted interviews related to financial literacy and fintech. Based on the survey results, there are still many among the micro community who do not understand online-based transactions. Even though the system makes it easier for MSME actors to transact without having to leave the house. Likewise, there are several MSME actors who have used fintech through several conventional banks.
PENGARUH KUALITASPELAYANAN PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN SERTA SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA KOTA BATAM Dian Efriyenty
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 2 No 3 (2017): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini meneliti dari Pengaruh Kualitas Pelayanan Pajak, Pemahaman Peraturan Perpajakan Serta Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Terdaftar di Kantor Pelayanan Pajak Pratama Batam Utara.Penelitian ini diharapkan untuk wajib pajak orang pribadi hendaknya dapat lebih meningkatkan kepatuhannya dalam memenuhi kewajiban pajaknya, meningkatkan pengetahuan dan pemahaman terhadap peraturan perpajakan, sehingga wajib pajak dapat berlaku jujur dalam melaporkan pajaknya.Kurang responsifnya institusi pelaksana pelayanan pajak akan berdampak pada berkurangnya kepatuhan masyarakat terhadap institusi pelayanan pajak. Di Indonesia, pengetahuan dan pemahaman wajib pajak masih cukup rendah. Pemahaman wajib pajak yang masih cukup rendahdapat dilihat dari masih ada wajib pajak yang belum memahami Surat Pemberitahuan (SPT) Tahunan, dan masih ada wajib pajak yang melakukan kesalahan dalam pengisian SPT Tahunan.Berbagai macam sanksi pajak yang dikenakan kepada wajib pajak yang melanggar peraturan perpajakan dianggap memberatkan bagi wajib pajak sehingga banyak wajib pajak yang kemudian enggan untuk memenuhi kewajiban pajaknya
Pembinaan Pengelolaan Keuangan PEMBINAAN PENGELOLAAN KEUANGAN DAN TEKNOLOGI INFORMASI PADA INDUSTRI SNACK DAN COOKIES BATAM: PENGELOLAAN KEUANGAN DAN TEKNOLOGI INFORMASI Dian Efriyenty
Jurnal Pengabdian Barelang Vol 1 No 3 (2019): Jurnal Pengabdian Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jpb.v1i3.1269

Abstract

The problems currently faced are financial reports compiled in each period not yet accounting standard, lack of knowledge and understanding of Micro, Small and Medium Enterprises in the preparation of financial reports to produce financial and information technology information, increased production produced by MSMEs and often neglect not recording financial problems related to material expenditure, production process to marketing, so that prices are formed based on estimates only. In fact, most of the chips and processed cake pasters still don't hold financial records properly. The method used in fostering the Snack And Cookies Industry in Batam City will be given, namely the survey method, lecture method, discussion method and training method. The results of the UKM service felt that there was still a need to adjust to the preparation of financial statements with the financial accounting standards of entities without public accountability, to practice daily input of financial data with Ms. Excel in improving the financial performance of SMEs running smoothly.
PELATIHAN PEMANFAATAN LAPORAN KEUANGAN DAN PENGENALAN INVESTASI PADA UMKM PERUMAHAN MUKA KUNING Dian Efriyenty; Hikmah Hikmah; Risca Azmiana
Glow: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2023): Glow: Jurnal Pengabdian Kepada Masyarakat
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/glow.v3i2.214

Abstract

The problems found in the field are related to the weak knowledge of MSMEs related to understanding financial statements, lack of expertise based on financial transactions that occur in daily activities. As well as the profits obtained cannot be obtained in any form of investment, so that the impact of the profits they feel is very small. Meanwhile, the level of need for spending often increases. Likewise, MSME actors do not know good financial arrangements, make accounting according to the cycle. Not being able to arrange financial reports as they should, weak knowledge of MSMEs related to finance and investment can make it difficult to control the business they have. The practice method and lecture method are used in financial statement transactions in the form of services, trading and manufacturing companies and the introduction and risk practice of investment banking. The termination of the process in this service activity is that financial business actors record according to the stages. The results of this dedication have been carried out for five meetings with guiding material on financial transactions to ledgers and dissemination of banking investment products.
Pengaruh Pelatihan Akuntansi, Pendidikan Pemilik dan Umur Usaha terhadap Penggunaan Informasi Akuntansi pada UMKM Jessica Tan; Dian Efriyenty
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i5.1535

Abstract

Business development entails making numerous decisions. Every business decision is of course based on careful considerations, one of which is accounting information. By using appropriate accounting information, it will help business actors make it easier to make business strategies and decisions so as to support development and sustainable business. This research aims to ascertain the impact of accounting training, owner education, and business age on the use of accounting information. This research employs a quantitative methodology. The sample population for this study consisted of 81,575 MSMEs who were officially registered at the Batam City Cooperatives and Micro, Small and Medium Enterprises Department. The study's sample consisted of 100 MSMEs, determined using the Slovin formulation and drawn using a simple random sampling procedure.The t-test revealed that accounting training, owner education, and firm age all had a statistically significant impact on the use of accounting information. Meanwhile, the f test revealed that Accounting Training, Owner Education, and Business Age all had a substantial impact on the use of accounting information.
Pengembangan Keterampilan dan Pemanfaatan Aplikasi UMKM Berbasis Hyperconnectivity untuk Mendukung Less Contact Economy pada Usaha Rumah Tangga Tahu Wijaya Efriyenty, Dian; Tukino , Tukino; Arista, Anggia; Agina , Sofia; Pujatunnisa , Pujatunnisa
Dedikasi Sains dan Teknologi (DST) Vol. 4 No. 2 (2024): Artikel Riset Nopember 2024
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/dst.v4i2.4777

Abstract

Program Pemberdayaan Kemitraan Masyarakat ini bertujuan untuk mengembangkan keterampilan dan meningkatkan pemanfaatan teknologi berbasis hyperconnectivity dalam mendukung usaha rumah tangga, khususnya pada usaha tahu Wijaya. Dengan menggunakan aplikasi UMKM berbasis hyperconnectivity, usaha kecil seperti tahu Wijaya dapat me-manfaatkan fitur-fitur teknologi untuk memperluas jangkauan pasar, mengelola keuangan, serta meningkatkan efisiensi operasional secara signifikan. Pengembangan keterampilan yang dilakukan dalam program ini meliputi pelatihan penggunaan aplikasi digital, manajemen pemasaran online, dan penerapan teknologi pembayaran non-tunai dan promosi. Salah satu pelaku usaha UMKM Bapak Awi Tahu Wijaya yang terdampak secara langsung akibat banyaknya pesaing dan pendistribusian masih dilakukan dipasar konvensional. Para pelaku usaha khususnya usaha kuliner yang banyak belum memanfaatkan tahu sebagai bahan olahan produk. Maka dari itu tim pengabdi melakukan pembinaan untuk pengembangan inovasi produk menjadi keripik ampas tahu. Kemudian kurangnya pengetahuan karyawan dalam melakukan pembukuan sesuai dengan standar. Sehingga tim pengabdi memberikan pembinaan pengembangan inovasi produk keripik ampas tahu, pelatihan praktek akuntansi sesuai dengan standar dan media pemasaran berbasis hyperconnectivity. Maka, dapat menambah ilmu pengetahuan dan omzet penjualan.
Analisis Laba atas Ekuitas dan Inflasi terhadap Stock Price Dian Efriyenty
E-Jurnal Akuntansi Vol 31 No 4 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i04.p14

Abstract

The phenomenon of several companies experiencing stock price fluctuations can affect inflation and return on equity. The research objective is to implement the analysis of return on equity and inflation in stock prices. The population in the survey was 49 consumer goods industries in 2015-2019. Samples were carried out by purposive sampling for 10 business units. Research data analyzers with the help of self-testing and concurrent testing. The joint test results show the impact of return on equity, inflation is not significant. Meanwhile, the return on equity and inflation simultaneously have an impact on share prices. Keywords: Return On Equity; Inflation; Stock Price.
Pembinaan Pencatatan Akuntansi Dan Peningkatan Pemasaran Kepada UMKM Aneka Cemilan Endez Mbak Tik Efriyenty, Dian; Hikmah, Hikmah; Azmiana, Risca
Jurnal Pengabdian Cendikia Nusantara (PCN) Vol 2 No 2 (2024): Jurnal Pengabdian Cendikia Nusantara
Publisher : Lembaga Riset Cendekia, Yayasan Berkah Putera Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70104/pcn.v2i2.93

Abstract

SMEs still do not understand financial reports according to SME standards and there is no digital-based marketing media. MSMEs also have difficulty in recording finances, the accounting process is complicated. SMEs have many obstacles, including low education, lack of technological skills and limitations in preparing financial reports. Moreover, MSMEs still do not have the ability to present complete and accurate information. Likewise, in the marketing sector that is not yet known to many people, it is still based on word of mouth or only from relatives or neighbors, there is a lack of knowledge among business actors to market their products using digital. Practical methods, exercises and lectures carried out in solving financial problems of service companies, trading companies and manufacturing companies as well as marketing their products both conventionally and digitally. As intended, this activity involves collecting physical evidence of financial reports and inputting them into the MYOB software and training MSMEs to market their products digitally. So that SME businesses are known to the general public and can record their finances according to standards. And MSMEs can make financial reports independently and can be needed by external parties. The aim of this training is that UKMKM can use financial applications and MSMEs can use marketing media to market their products. The results of the service during two MSME meetings were understanding financial bookkeeping based on micro, small and medium entities in inputting sales and understanding online marketing.
ANALISIS PENILAIAN TINGKAT KESEHATAN BANK DENGAN METODE RISK BASED BANK RATING Argo Putra Prima; Dian Efriyenty; Risca Azmiana; Mulawarman
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 12 No 1 (2024): Volume 12 Nomor 1 2024
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v12i1.8259

Abstract

The purpose of this research is to assess the level of bank health at Persero Conventional Commercial Banks in an effort to maintain the loyalty and trust of customers and the public. Financial institutions function as institutions that collect funds from the community and reuse them for the community, so that community participation can be increased and ultimately the nation's independence in development can be realized. This research uses the Risk Based Bank Rating method which consists of assessments, namely Risk Profile, Earnings and Capital to assess the health level of Persero Conventional Commercial Banks registered with Bank Indonesia for the period 2017 – 2021. Data collection techniques used by the author to obtain secondary data. Data relating to the research object was obtained from the official Bank Indonesia website. The results of this research show that the Risk Profile Conditions for credit risk and liquidity risk for banks that have received the title of less than healthy and quite healthy, banks should be careful in terms of lending. The condition of profitability at Bank Negara Indonesia, Bank Rakyat Indonesia, Bank Tabungan Negara and Bank Mandiri, which have a bank health level of composite rank one with the description of being very healthy, needs to be maintained. The overall capital condition received the title of very healthy.
PENGARUH EARNING PER SHARE DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA L. Tobing, Vargo Christian; Simatupang, Eva Malina; Efriyenty, Dian; Azmiana, Risca
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9976

Abstract

The capital market is a meeting place between stock sellers (parties who need funds) and stock buyers (parties who invest in shares). This study was conducted with the aim of knowing the effect of earning per share and dividend policy on stock prices. The objects in this study are automotive and component companies listed on the Indonesia Stock Exchange. The research period is 2017 to 2021. The population in the study amounted to 13 companies. Sampling using purposive sampling method, namely by setting criteria for research. The samples used in this study were 7 companies. The analysis methods that will be used in this study are: descriptive analysis, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis and hypothesis testing; partial test (t test) and simultaneous test (F test). The results stated that earning per share and dividend policy partially and simultaneously had a significant effect on stock prices
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