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All Journal Jurnal Paradigma Ekonomika JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Computer Based Information System Journal Jurnal Akuntansi Kompetif Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Akuntansi Barelang Global Financial Accounting Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial Economics and Digital Business Review Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Economic Reviews Journal Jurnal Pengabdian Ibnu Sina Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Cendekia Ilmiah SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Prima, Argo Putra
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DAMPAK RESTRUKTURISASI PADA KINERJA PERUSAHAAN Efriyenti, Dian; Prima, Argo Putra; Mulawarman, Mulawarman; Yusuf, Muhammad
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10806

Abstract

The case of PT Lippo's financial report manipulation is clear evidence that accounting fraud can still occur due to weak oversight by the board of commissioners. This situation even forced the government to intervene and provide assistance. This phenomenon demonstrates the weak implementation of Good Corporate Governance (GCG), where managers' personal interests prevail over the company's interests. Furthermore, company size also influences earnings management practices. Small companies more often engage in earnings management to present a superior performance to attract investors. Meanwhile, large companies are typically better able to manage risks, including political risks, allowing them to focus more on maximizing profits to strengthen the ecosystem. This study aims to examine how company size and GCG influence earnings management practices, both separately and jointly. The results of the study, conducted on 48 listed mining companies, found that company size and GCG significantly influence earnings management practices. This means that good governance and proportional company management are crucial for mitigating the risk of financial report manipulation.
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA PT. BANK PEREKONOMIAN RAKYAT SEJAHTERA BATAM Mariansah, Darman; Prima, Argo Putra
SCIENTIA JOURNAL Vol 7 No 5 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i5.10432

Abstract

Rural Banks (Bank Perekonomian Rakyat) are a type of financial institution that operates within Indonesia’s banking sector. This study was conducted to analyze the income statement of PT Bank Perekonomian Rakyat Sejahtera Batam over the past five years, as well as to examine the process of revenue and expense recognition. The research employs a descriptive qualitative approach. The objective is to identify and understand revenue and expense recognition in the bank’s operational activities and to explore various challenges associated with this recognition process. The findings of this study may influence corporate decision-making and are expected to provide valuable insights for readers.
Faktor-Faktor yang Memengaruhi Minat Penggunaan Financial Technology Payment pada UMKM di Kota Batam Purwanti, Tri; Prima, Argo Putra
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11376

Abstract

The development of financial technology (fintech), particularly in digital payment systems, offers significant opportunities for Micro, Small, and Medium Enterprises (MSMEs) to improve the efficiency and effectiveness of financial transactions. However, interest in using fintech payments among MSMEs is still influenced by various factors. This study aims to analyze the influence of perceived ease of use, accountability, transparency, and trust on interest in using financial technology payments among MSMEs in Batam City. This study used a quantitative approach with primary data obtained through questionnaires distributed to 96 MSMEs selected using a purposive sampling technique. Data analysis methods used included descriptive statistical tests, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis tests, and coefficient of determination tests using SPSS version 27. The results showed that partially perceived ease of use, accountability, transparency, and trust had a positive and significant effect on interest in using financial technology payments. Furthermore, the results of the simultaneous test showed that all independent variables together had a significant effect on interest in using fintech payments. This study concludes that increasing convenience, accountability, transparency, and trust can encourage the adoption of fintech payments in MSMEs.
Pengaruh Literasi Keuangan, Locus Of Control, dan Gender terhadap Pengelolaan Keuangan Pelaku UMKM Di Kota Batam Lidia, Wulan; Prima, Argo Putra
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 10 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i10.2075

Abstract

Usaha mikro, kecil, dan menengah (UMKM) memiliki peran strategis dalam perekonomian nasional, namun masih menghadapi berbagai tantangan terutama dalam pengelolaan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, locus of control, dan gender terhadap pengelolaan keuangan pelaku UMKM di Kota Batam, khususnya pada sektor kuliner. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei. Responden dalam penelitian ini adalah 95 pelaku umkm bidang kuliner yang aktif di Kota Batam, yang ditentukan menggunakan rumus slovin dari total populasi sebanyak 1.958 usaha. Data dikumpulkan melalui kuesioner tertutup dengan skala likert lima tingkat dan dianalisis menggunakan aplikasi spss. Teknik analisis data meliputi analisis deskriptif, uji validitas, uji reliabilitas, uji normalitas, serta uji hipotesis menggunakan uji t dan uji f. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh signifikan terhadap pengelolaan keuangan pelaku umkm di kota batam. Locus of control juga berpengaruh signifikan terhadap pengelolaan keuangan. Sementara itu, gender tidak berpengaruh signifikan terhadap pengelolaan keuangan pelaku umkm. Secara simultan, literasi keuangan, locus of control, dan gender berpengaruh signifikan terhadap pengelolaan keuangan pelaku UMKM di Kota Batam.
Faktor-Faktor yang Memengaruhi Minat Penggunaan Financial Technology Payment pada UMKM di Kota Batam Purwanti, Tri; Prima, Argo Putra
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11376

Abstract

The development of financial technology (fintech), particularly in digital payment systems, offers significant opportunities for Micro, Small, and Medium Enterprises (MSMEs) to improve the efficiency and effectiveness of financial transactions. However, interest in using fintech payments among MSMEs is still influenced by various factors. This study aims to analyze the influence of perceived ease of use, accountability, transparency, and trust on interest in using financial technology payments among MSMEs in Batam City. This study used a quantitative approach with primary data obtained through questionnaires distributed to 96 MSMEs selected using a purposive sampling technique. Data analysis methods used included descriptive statistical tests, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis tests, and coefficient of determination tests using SPSS version 27. The results showed that partially perceived ease of use, accountability, transparency, and trust had a positive and significant effect on interest in using financial technology payments. Furthermore, the results of the simultaneous test showed that all independent variables together had a significant effect on interest in using fintech payments. This study concludes that increasing convenience, accountability, transparency, and trust can encourage the adoption of fintech payments in MSMEs.
Co-Authors Anggiena, Anggiena Azmiana, Risca Br Purba, Neni Marlina Chaya, Wahid Nur E Janrosl, Viola Syukrina E Janrosl, Viola Syukrina Efriyenti, Dian Efriyenty, Dian Furi, Ayunis Destia Janrosl, Viola Syukrina E. Kelvin Kelvin Kho, Salli Kristina Kristina Liana, Dinda Lidia, Wulan Lubis, Winda Manik, Ester Sri Noviyanti Manurung, Irma Maria Octa Moravia Mardika, Nanda Harry Mariansah, Darman Meliawati Muhammad Yusuf Mulawarman Mulawarman Mulawarman Pinem, Fanny Br Poniman Purba, Feronica Try Octaviana Purwanti, Tri Putri, M.Kom, Anggia Dasa Rini Wulandari Rio Rahmat Yusran Sari, Dien Permata Satria , Robby Sibagariang, Ella Putri simanjuntak, Intan Simaremare, Octavia Sitorus, David Humala Sri Yanti Syahril Effendi Syukrina E. Janrosl, Viola Tipa, Handra Yuliadi Zetli, Sri Zita Nelvina