Article Per Year (5 Year)
p-Index From 2020 - 2025
3.249
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Ekonomika JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Computer Based Information System Journal Jurnal Akuntansi Barelang Global Financial Accounting Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Pengabdian Ibnu Sina J-CEKI SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Prima, Argo Putra
Unknown Affiliation
Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Social Sciences

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
PELATIHAN PENGHITUNGAN PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI DAN PELAPORAN SPT TAHUNAN PADA SISWA PKBM SAHABAT CENDEKIA Br Purba, Neni Marlina; Zetli, Sri; Poniman; E Janrosl, Viola Syukrina; Prima, Argo Putra; Sitorus, David Humala; Yuliadi
Jurnal Pengabdian Ibnu Sina Vol. 3 No. 1 (2024): Januari 2024
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/j-pis.v3i1.710

Abstract

ABSTRAK Kegiatan pelatihan ini bertujuan memberikan pelatihan penghitungan pajak penghasilan wajib pajak orang pribadi dan mengajarkan cara melaporkan SPT Tahunan pada siswa PKBM Sahabat Cendekia. Saat ini masih banyak masyarakat yang tidak paham cara perhitungan pemotongan pajak penghasilan tersebut. Selain perhitungan pajak yang harus dibayarkan setiap bulan, permasalahan lain yang juga tidak kalah penting yang dihadapi masyarakat tersebut adalah dalam melaporkan pajak yang telah dibayarkan. Adapun solusi untuk penyelesaian permasalahan tersebut maka diberikan pelatihan kepada siswa PKBM Sahabat Cendekia dengan metode penyampaian materi dan praktek penghitungan pajak penghasilan wajib pajak orang pribadi dan mengajarkan cara melaporkan SPT Tahunan. Hasil PKM menunjukkan tingkat keberhasilan yang maksimal. Hal ini terbukti dengan PKM dilaksankan secara kondusif dan tepat waktu. Seluruh peserta kegiatan mengikuti pelatihan dengan sangat antusias dibuktikan dengan berbagai pertanyaan yang diberikan mengenai pajak. Pelatihan dilakukan sesuai dengan rencana yang diusulkan yaitu sebanyak 5 kali pertemuan yang dilakukan secara tatap muka langsung. Para peserta dapat memahami pentingnya membayar pajak untuk keberlangsungan suatu negara. Setelah mengikuti kegiatan pelatihan, Para peserta dapat mengitung pajak PPh 21. Peserta pelatihan juga sudah dapat melaporkan pajak mereka denga menggunakan aplikasi e-Filing. Kata Kunci: Pelatihan pajak, Perhitungan Pajak, Pelaporan Pajak ABSTRACT This training activity aims to provide training on calculating income tax for individual taxpayers and teaching how to report Annual Tax Returns to PKBM Friends of Scholar students. Currently, there are still many people who do not understand how to calculate income tax deductions. Apart from calculating the taxes that must be paid every month, another problem that is no less important faced by the community is reporting the taxes that have been paid. As for the solution to resolve this problem, training is provided to PKBM Friends of Scholar students with methods of delivering material and practice in calculating income tax for individual taxpayers and teaching them how to report Annual Tax Returns. PKM results show the maximum level of success. This is proven by the PKM being implemented in a conducive and timely manner. All activity participants took part in the training with great enthusiasm as evidenced by the various questions asked about taxes. The training was carried out according to the proposed plan, namely 5 face-to-face meetings. Participants can understand the importance of paying taxes for the sustainability of a country. After participating in training activities, participants can calculate PPh 21 taxes. Training participants can also report their taxes using the e-Filing application. Keywords: Tax training, Tax Calculation, Tax Reporting
PENGARUH PERATURAN PAJAK DAN AKUNTANSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DIMODERASI OLEH SISTEM PAJAK DIGITAL PADA UMKM DIKOTA BATAM Tipa, Handra; Prima, Argo Putra; Janrosl, Viola Syukrina E; Mulawarman, Mulawarman
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8836

Abstract

Kepatuhan perpajakan menjadi penting karena ketidakpatuhan perpajakan secara bersamaan akan menimbulkan upaya penghindaran pajak, yang mengakibatkan penurunan penyetoran dana pajak ke kas negara. Karena tingkat kepatuhan wajib pajak yang rendah, target penerimaan pajak dari tahun 2018–2020 tidak tercapai. Fokus penelitian ini adalah untuk mengidentifikasi kecenderungan kecurangan akuntansi bisnis. Ada banyak kasus kecurangan di perusahaan, jadi aturan akuntansi, manajemen resiko, dan moral karyawan harus ditingkatkan agar bisnis dapat berjalan dengan baik. Perusahaan pembiayaan yang ada di Kota Batam menjadi subjek penelitian ini, yang menggunakan metode penelitian lapangan dan kuisioner dalam pengumpulan data. Keseluruhan populasi seluruh perusahaan pembiayaan yang ada di Kota Batam diambil sebagai sampel jenuh dalam metode pengumpulan data. Dalam pengolahan data, gunakan analisis jalur teknik moderasi. Kepatuhan Wajib Pajak meningkat jika mereka memahami peraturan pajak, akutansi pajak, dan sistem administrasi pajak kontemporer.
Analysis of The Influence of Institutional Ownership, Managerial Ownership, and Ownership Structure on Company Financial Performance: Case Study of Manufacturing Companies In Indonesia Effendi, Syahril; Prima, Argo Putra
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.8596

Abstract

This research aims to analyze the impact of institutional ownership, managerial ownership, and ownership structure on the financial performance of manufacturing companies in Indonesia. Financial performance is measured using various indicators such as profitability, liquidity, and leverage. The study is based on data from a number of manufacturing companies in Indonesia during the period 2020-2022. The results of the analysis indicate that institutional ownership has a significant positive impact on the financial performance of companies, suggesting that the presence of institutional shareholders can enhance efficiency and profitability. On the other hand, managerial ownership also contributes positively to financial performance, indicating that active management participation in share ownership can drive growth and profitability. However, the research findings show that the impact of ownership structure varies depending on the financial performance indicators considered. There are significant differences in the influence of ownership structure on profitability, liquidity, and leverage of the companies. This research provides valuable insights for stakeholders, regulators, and company owners in understanding the role of institutional ownership, managerial ownership, and ownership structure in enhancing the financial performance of manufacturing companies in Indonesia. The practical implications of these findings can help companies in making better decisions regarding share ownership and financial strategies.
DETERMINAN PENCEGAHAN FRAUD PADA BANK BUMN DI KOTA BATAM Prima, Argo Putra; Janrosl, Viola Syukrina E.; Mulawarman, Mulawarman; Yusuf, Muhammad
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9417

Abstract

This study aims to analyze the influence of internal audit and internal control on fraud prevention at state-owned banks in Batam City. It's critical to comprehend the elements that can stop fraud. Employees of state-owned banks in Batam were given questionnaires as part of the quantitative approach utilized in this study to collect data. The results of the study indicate that internal audit has a significant influence on fraud prevention. This indicates that the effectiveness of the internal audit function in identifying weaknesses and ensuring compliance with operational procedures plays an important role in minimizing the potential for fraud. However, the results of the study also show that internal control does not have a significant influence on fraud prevention partially. However, when tested simultaneously, internal audit and internal control together have a significant influence on fraud prevention. This finding emphasizes the importance of synergy between internal audit and internal control in creating an effective system to prevent fraud in the banking sector. Therefore, banks need to increase the role of internal audit and ensure good coordination with the internal control system to achieve optimal results in fraud prevention efforts.
Faktor faktor yang mempengaruhi turnover intention karyawan di Kota Batam Mardika, Nanda Harry; Prima, Argo Putra
Jurnal Paradigma Ekonomika Vol. 15 No. 2 (2020): Jurnal Paradigma Ekonomika
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/paradigma.v15i2.10318

Abstract

This study aims to examine the factors that influence employee turnover intention in Batam City. The problem factor is job stress and job satisfaction. The purpose of this study was to determine the effect of job stress and job satisfaction on employee turnover intention partially and simultaneously. The total sample of 96 respondents was taken using a purposive sampling method and then the data were analyzed by using the SPSS program. The methodology in this research is descriptive with a quantitative approach. The results showed that work stress partially had a positive and significant effect on employee turnover intention with a t value of 3.532 and a significant value of 0.001. Job satisfaction partially has a negative and significant effect on employee turnover intention with a t value of -2.509 and a significant value of 0.014. Simultaneously this study shows that job stress and job satisfaction have a positive and significant effect on employee turnover intentions with an at-count value of 13.213 and a significant value of 0.000. The coefficient of determination of the two independent variables together on the dependent variable is 22.1% and 77.9% is influenced by other variables not examined in this study.
Analisis Implementasi Sistem Informasi Akuntansi Dengan Menggunakan Accounting Software Pada PT Bisnis Teknologi Manajemen Prima, Argo Putra; Putri, Anggia Dasa
Computer Based Information System Journal Vol. 8 No. 2 (2020): CBIS Journal
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/cbis.v8i2.2408

Abstract

Tujuan dari penelitian ini untuk mengkaji  penggunaan sistem akuntansi menggunakan  Microsoft Excel  yang diterapkan sebelumnya. Mengetahui keandalan sistem akuntansi yang digunakan sebelumnya. Megetahui  faktor-faktor yang mempengaruhi  kesuksesan  implementasi sistem informasi  akuntansi  berbasis  accounting software ABSS Accounting  pada  PT Bisnis Teknologi Manajemen Serta saat menggunakan Microsoft Excel dapat dirasakan para pengguna sistem ABSS Accounting apa yang menjadi keunggulannya. Mengkaji  penggunaan sistem akuntansi menggunakan  Microsoft Excel  yang diterapkan sebelum implementasi ABSS Accounting. Hasil dari penelitian ini adalah dalam Microsoft Excel tidak memiliki menu khusus  atau fitur yang dapat digunakan dalam penyajian laporan keuangan sehingga banyak proses yang harus dikerjakan secara manual sehingga dapat memiliki kelemahan dibanding dengan menggunakan software akuntansi. Sistem akuntansi yang digunakan saat ini yaitu ABSS Accounting, merupakan sistem akuntansi yang lebih memadai dan dapat diandalkan dari pada Microsoft Excel. ABSS Accounting dapat dikategorikan sistem yang kompleks karena memiliki fitur-fitur dapat digunakan sesuai dengan kebutuhan perusahaan. Yang membuat implementasi sistem informasi akuntansi berbasis ABSS Accounting dapat bemanfaat bagi PT Bisnis Teknologi Manajemen karena memiliki fitur-fitur yang lengkap yang dapat memudahkan  user serta dapat digunakan selamanya tanpa harus ada biaya tambahan untuk meng- update.  
PENGARUH CURRENT RATIO EARNING PER SHARE DAN RETURN ON ASSET PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Chaya, Wahid Nur; Prima, Argo Putra
SCIENTIA JOURNAL Vol 1 No 1 (2019): Volume 1 Nomor 1 2019
Publisher : LPPM Universitas Putera Batam

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

Abstract

Information about the financial conditions and results of the business activities is very useful for the different parties that are also outside the company. Useful information, such as the company's ability to pay short-term debts, the company's ability to pay interest and capital loans, and the company's success in increasing the amount of capital. When evaluating the financial performance of a company, it is possible to use a certain size or benchmark. The profitability analysis can be used as a benchmark to assess the financial performance of the company. Return on capital (ROA). The purpose of this study was to determine how much influence the current report had, the earnings per share and the debt / equity ratio on the return on assets in production companies listed on the Indonesian stock exchange in 2014-2018. The technique used in this study is to sample students with criteria that meet the requirements and have obtained 8 production companies that were involved in the data in a 5-year period to obtain 40 samples. The results of this study show that the variable earnings per share has a significant effect on the ROA, while the variables Current Ratio and Debt / Capital Ratio have no effect on the ROA. The results of the analysis show at the same time that the current variables Ratio, Earnings per share and Debt / capital ratio have a significant effect on the performance of assets.
PENGARUH SISTEM AKUNTANSI PERTANGGUNGJAWABAN DALAM EFEKTIVITAS LAPORAN KEUANGAN TERHADAP KINERJA PERUSAHAAN DI BURSA EFEK INDONESIA Liana, Dinda; Prima, Argo Putra
SCIENTIA JOURNAL Vol 2 No 1 (2020)
Publisher : LPPM Universitas Putera Batam

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

Abstract

All companies try to put themselves into the best to achieve its goals. However, there is still a lot of processing accountability reports in obtaining income and expenses that are not effective to make the company's performance decline. Then this study aims to determine the effect of the responsibility accounting system in the effectiveness of financial statements on the performance of companies on the Indonesia Stock Exchange in the period 2015-2019. This type of research is quantitative descriptive. The population in this study amounted to 26 companies with criteria of manufacturing companies in the consumer industry industry sector and 130 samples. Sampling using purposive sampling. Data collection techniques in this study using documentation and study of literature. Data analysis techniques used are descriptive analysis, classic assumption tests, multiple linear regression, hypothesis testing, and the coefficient of determination. Hypothesis test results Fcount 616,894 ˃ Ftable 3.07 and a significant level of F value 0.00 < 0.05 then Ho is rejected and Ha is accepted. It can be said that the accounting system for accountability in the effectiveness of financial statements together has a significant influence on company performance. And the results of the determination coefficient R Square of 9.07%. The conclusion is that the value of the responsibility accounting system variable and the effectiveness variable of the financial statements affect the company's performance by 90.7% and the remaining 9.3% is influenced by other variables not in this study.
PENGARUH KEBIJAKAN DEVIDEN, PROFITABILITAS DAN SOLVABILITAS TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR DIBURSA EFEK INDONESIA Wulandari, Rini; Prima, Argo Putra
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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

Abstract

This research was conducted aimed at testing and analyzing the effect on Deviden Policy, profitability and solvency on manufacturing componies in the plastik and packaging sectors listed on the Indonesian Stock Exchange period 2013-2017. The type of data used was purposive sampling and the number of samples used was 7 plastic and packaging companies. Devidend policy variables, profitbility and solvency as independent variables, stock princes as the dependent variable. This data collection is done by observing the financial statements of plastik ang packanging componies on the Indonesian Stock Exchange. The result of classical assumption test show normal distribution data. The result of study prove that dividend policy partially does not have significant effect on stock princes, profitability has a significant effect on stock prices and solvency has a significant effect on stock prices. Dividend policy, profitability, and solvency simultaneously have a significant effect on stock prices in plastik and packaging componies listed on the stock exchange.
PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Pinem, Fanny Br; Prima, Argo Putra
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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

Abstract

Each organization has an objective to expand thriving for proprietors or investors with the goal that all organizations contend to build their benefits. Profit the board rehearses are completed by approved individuals, for example, directors and invested individuals in that. Past research results because of administrative possession and institutional proprietorship on income the executives are as yet the primary fascination for directing examination once more. The investigation means to rethink the impact of administrative possession and institutional proprietorship on profit the board recorded on the Indonesian stock trade. the assembling area and sub-areas that are utilized by products and utilization (buyer merchandise) are chosen as research tests. The test outcomes utilizing different direct relapse examination strategies demonstrate that administrative possession and institutional proprietorship contrarily influence profit the board. The aftereffects of this test demonstrate the low collection esteem with high administrative
Co-Authors Anggiena, Anggiena Br Purba, Neni Marlina Chaya, Wahid Nur E Janrosl, Viola Syukrina E Janrosl, Viola Syukrina Janrosl, Viola Syukrina E. Kelvin Kelvin Kho, Salli Kristina Kristina Liana, Dinda Lubis, Winda Manik, Ester Sri Noviyanti Manurung, Irma Maria Octa Moravia Mardika, Nanda Harry Meliawati Muhammad Yusuf Mulawarman Mulawarman Pinem, Fanny Br Poniman Putri, M.Kom, Anggia Dasa Rini Wulandari Sari, Dien Permata Satria , Robby Sibagariang, Ella Putri simanjuntak, Intan Sitorus, David Humala Sri Yanti Syahril Effendi Syukrina E. Janrosl, Viola Tipa, Handra Yuliadi Zetli, Sri Zita Nelvina