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All Journal Aktiva : Jurnal Akuntansi dan Investasi Jurnal Akuntansi Barelang STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
L. Tobing, Vargo Christian
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Humanities Economics, Econometrics & Finance Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health

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ANALISIS RASIO PROFITABILITAS DAN RASIO SOLVABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Purba, Herli Mersi; L. Tobing, Vargo Christian
SCIENTIA JOURNAL Vol 4 No 3 (2021): Volume 4 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

Changes in stock prices are a very important factor in determining the purchase and sale of shares from an investment activity in the capital market. The share price is a reflection of the state of the company because it must be taken into account by investors in investing. The price of the shares is determined by the supply and demand relationship in the capital market. This study aims to study the impact of profitability ratios and solvency ratios on the stock prices of manufacturing companies in the food and beverage sub-industry listed on the Indonesia Stock Exchange from 2016 to 2020. The benchmark of each variable is ROA as a measure of profitability, DER as a measure of solvency. The study method uses quantitative methods. The technique in determining the sample uses intentional sampling. In this study, the population consists of 32 companies and 14 companies as samples. The research condemns the secondary data types in the form of financial statements obtained from IDX. The data analysis method of this study adopts multiple linear analysis, and is processed by SPSS 25 version. According to the test results, it is shown that part of the profitability has a significant impact on the stock price is not significant. At the same time, profitability and solvency have a significant impact on stock prices. Keywords: profitability; solvability; stock price.
ANALISIS PENGARUH EPS DAN DPR TERHADAP HARGA SAHAM PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Wendy Utomo, Laurensius Steven; L. Tobing, Vargo Christian
SCIENTIA JOURNAL Vol 4 No 7 (2022): Volume 4 Nomor 7 2022
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to determine the effect of earnings per share (EPS) and dividend payout ratio (DPR) on stock prices of food and beverage sub-sector companies on the Indonesia Stock Exchange partially and simultaneously. The research method used is the classical assumption test, multiple linear analysis, hypothesis testing, and the coefficient of determination test. The independent variables in this study are earnings per share (EPS) and dividend payout ratio (DPR), while the dependent variable is stock price. The population of this study were 34 food and beverage sub-sector companies for the 2016-2020 period. The sampling technique used purposive sampling technique and got 9 companies with a total sample of 45. The data used is secondary data from financial reports published by the Indonesia Stock Exchange for the 2016-2020 period through the website www.idx.co.id. Stock price data is obtained from the website www.yahoofinance.com using the annual closing price. Based on this study, earnings per share (EPS) partially have a significant effect on stock prices, while the dividend payout ratio (DPR) partially has no significant effect on stock prices. Simultaneously, earnings per share and dividend payout ratio have a significant effect on stock prices.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK Andika, Bagus; L. Tobing, Vargo Christian
SCIENTIA JOURNAL Vol 5 No 4 (2023): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v5i4.7863

Abstract

This study aims to to determine the factors that influence the interest of accounting studentsin choosing a career as a public accountant. The data analysis method used in this studyconsisted of descriptive statistical tests, data quality tests, consisting of validity and reliabilitytests, classical assumption tests, multiple linear regression tests, coefficient of determinationtests, and hypothesis testing consisting of t tests and f tests. The results of testing thehypothesis in this study indicate that partially financial rewards, job market considerations,and professional training have a positive and significant effect on the interest of accountingstudents in choosing to become public accountants, and simultaneously financial rewards,job market considerations, and professional training have a positive effect and significant tothe interest of accounting students in choosing a career as a public accountant. The testresults for the coefficient of determination in this study were 0.551, so the independentvariables in this study had an influence on the dependent variable of 55.1%, the remaining44.9% were influenced by other variables outside this study
Pengaruh Pengetahuan Investasi, Financial Technology dan Efikasi Keuangan Terhadap Minat Mahasiswa Akuntansi Berinvestasi di Pasar Modal Situmorang, Siony Veronika; L. Tobing, Vargo Christian
SCIENTIA JOURNAL Vol 6 No 3 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i3.8573

Abstract

Interest in investing is an encouragement to engage in investment activities with the aim of generating future profits. This study was conducted with the aim of knowing the effect, investment knowledge, financial technology and financial efficacy on accounting students' interest in investing in the capital market. The total population was 1.234 students and the sample in this study was 93 students. Using simple random sampling technique and primary data sources obtained by distributing questionnaires online using google form. Data processing using SPSS (Statistical Package for Social Science) software version 26. Data analysis techniques use validation tests and reliability tests, classical assumption tests to hypothesis testing. The results of hypothesis testing research (t test) investment knowledge partially has no significant effect, financial technology and financial efficacy partially have a significant effect on accounting students' interest in investing in the capital market. Simultaneous test research results (Test f) Investment knowledge variables, financial technology and financial efficacy simultaneously have a significant effect on accounting students' interest in investing in the capital market. The variable of investment knowledge, financial technology and financial efficacy on investment interest has a percentage of 67.9% with the remaining percentage, namely 32.1%, being influenced by other variables.
PENGARUH LITERASI KEUANGAN, KUALITAS PELAYANAN DAN PROSEDUR KREDIT TERHADAP KEPUTUSAN KREDIT NASABAH BPR KOTA BATAM Sartika, Dewi; L. Tobing, Vargo Christian
SCIENTIA JOURNAL Vol 6 No 1 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i1.8692

Abstract

variables Along with the development of capital needs at the present time has brought bankers into anera of very strict competition to challenge capital seekers as customers. The aim of this study is to lookat the influence of financial literacy variables (X1), quality of service (X2) and credit procedures (X3)on credit decisions. (Y). This research uses a quantitative approach, using a survey method, where thedata collection method is carried out directly from the source. The population used in this study is BPRCustomer Barelang Independent and BPR Fund Makmur registered with the Financial ServicesAuthority (OJK) of Batam City during the year 2023 with a sample number of 184 people. The resultsof the research were demonstrated through the T-Test, the financial literacy variable recorded in partdid not significantly affect the credit decision of the customer of BPR Kota Batam. The service qualityvariable and the credit procedure have a partial influence on the customer's credit decision. TheAdjusted R Square determination coefficient is 0.295 or 29.5%, which means that financial literacy,quality of service and credit procedures are at 29.5% presentation, while the remaining 70.5% areinfluenced by other
ANALISIS ORIENTASI PASAR, TINGKAT UTANG, DAN LITERASI KEUANGAN TERHADAP KINERJA KEUANGAN UMKM DI KOTA BATAM Oktivia; L. Tobing, Vargo Christian
SCIENTIA JOURNAL Vol 7 No 3 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i3.9636

Abstract

MSMEs play an important role in the Indonesian economy, especially in creating jobs and driving economic growth. However, MSMEs often face obstacles in managing financial performance, including recording and managing debt. This study aims to analyze the effect of market orientation, debt levels, and financial literacy on the financial performance of MSMEs in Batam City. The method used is a quantitative approach, with data collection through Google Form. The sample uses the Slovin formula calculation and the statements in the questionnaire use a Likert scale. The population of this study were micro-entrepreneurs registered with the Batam City Cooperative Office as many as 275 people, with a sample of 163 MSMEs. The results showed that market orientation, debt levels, and financial literacy significantly affect the financial performance of MSMEs
PENGARUH KESIAPAN ORGANISASI, TEKANAN EKSTERNAL, DAN MANFAAT DIRASAKAN PADA ADOPSI E-COMMERCE UMKM TERHADAP PENDAPATAN OPERASIONAL Noviyanti, Lidya; L. Tobing, Vargo Christian
SCIENTIA JOURNAL Vol 7 No 3 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i3.9795

Abstract

Batam is one of the cities with a high economic growth rate in Indonesia. MSMEs in Batam City can be seen from various sector developments, both through economic, social, and government policies. Batam City is often known as a city of industry and international trade, because of its proximity to Singapore and Malaysia which makes Batam City a strategic economic center. This study aims to examine the influence of organizational readiness, external pressure, and perceived benefits on the adoption of MSME E-commerce on operating income. The sample in this study is MSME actors in Batam Kota District, Batam City. Hereby, the researcher uses quantitative research methods by collecting and disseminating data. The data in question is the filling out of a questionnaire, where in the study with 163 respondents. After the data is obtained, it will continue to be tested using SPSS version 25. The results of this study show that organizational readiness affects operational income, external pressure affects operational income, and benefits are felt in the adoption of E-commerce MSMEs. Simultaneously, the three variables can be known as the value of f-table is 3.05, the f-count is 1.414, and the significant value obtained is <0.001 where the value is less than 0.05. Therefore, it can be said that the variables of Organizational Readiness (X1), External Pressure (X2), and Perceived Benefits on MSME E-commerce Adoption (X3) simultaneously have a significant effect on Operating Income (Y). The conclusion based on the research states that H1 is Accepted, H2 is Accepted, H3 is Accepted, and H4 is Accepted.
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
PENGETAHUAN AKUNTANSI DAN KARAKTER KEPEMIMPINAN TERHADAP KINERJA MANAJERIAL Wibowo, Agung Edy; Cahayani, Kartika; Silitonga, Frangky; Supratman, Supratman; L. Tobing, Vargo Christian
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.v9i2.10004

Abstract

In today's complex business environment, a robust understanding of accounting is paramount, serving as the bedrock for sound financial health, strategic decision-making, regulatory compliance, and comprehensive performance evaluation. This essential knowledge allows organizations to accurately track income and expenditures, manage cash flow effectively, and ensure transparency for stakeholders. Building upon this foundation, strong and transformative leadership significantly amplifies managerial performance by inspiring teams to transcend ordinary expectations, fostering a culture of innovation, and aligning individual efforts with overarching organizational visions. Such leaders empower their workforce, encourage critical thinking and ethical behavior, and develop strong interpersonal relationships, which collectively cultivate higher levels of employee commitment, job satisfaction, and ultimately, superior operational and strategic outcomes. The test results, using a convenience sampling method with 51 respondents, indicate that: accounting knowledge alone does not have a significant influence on managerial performance, however, this knowledge significantly affects transformative leadership character. This study also found that leadership character has a significant influence on managerial performance. Furthermore, it was found that leadership character significantly mediates the influence of accounting knowledge on managerial performance
Co-Authors Andika, Bagus Azmiana , Risca Azmiana, Risca BR Sitinjak, Tio Resta Cahayani, Kartika DEWI SARTIKA Efriyenti, Dian Efriyenty, Dian Frangky Silitonga Haposan Banjarnahor Jamilah, Imraatun Kharisma, Putri Marbun, Ervina Noviyanti, Lidya Oktivia Purba, Herli Mersi Rumahombar, Rani Adelina Siahaan, Sanyta Simatupang, Eva Malina Situmorang, Siony Veronika Supratman Supratman, Supratman Wangdra, Ronald Wendy Utomo, Laurensius Steven Wibowo, Agung Edy