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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL MUTIARA AKUNTANSI Jurnal Akuntansi Barelang ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Keuangan dan Bisnis JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Ibnu Sina Jurnal Sistem Informasi dan Manajemen SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Br Purba, Neni Marlina
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN PADA PELAKU USAHA MIKRO DI KOTA BATAM yuliadi, yuliadi; Br Purba, Neni Marlina; Natalia, Erni Yanti
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.v8i2.8747

Abstract

This research was conducted with the aim of analyzing factors that can influence the income of micro business actors in Batam City. The population in this study were all micro businesses registered with the Sekupang Batam cooperative body. Meanwhile, samples were taken using the Slovin formula. Hypothesis testing in this research was carried out using instrument tests consisting of validity tests and reliability tests, then descriptive analysis tests. The classic assumption test consists of the normality test, multicollinearity test and heteroscedasticity test. Apart from that, it also uses multiple linear regression tests, simultaneous tests (F test), partial tests (t test) and determination tests (R2 test). The results of this research show that partially business capital has a significant effect on business income, while business scale has a negative but not significant effect on business income. Meanwhile, simultaneously business capital and business scale have a significant influence on business income.
Analisis Pengetahuan Akuntansi, Pendapatan Usaha dan Pengalaman Usaha terhadap Pengembangan Usaha serta Penggunaan Informasi Akuntansi Sebagai Variabel Intervening (Kajian Empiris Pada Pelaku Usaha Mikro di Kota Batam) Br Purba, Neni Marlina; Wangdra, Ronald
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6117

Abstract

Penelitian ini dilakukan untuk tujuan menganalisis Pengetahuan Akuntansi, Pendapatan Usaha dan Pengalaman Usaha Terhadap Pengembangan Usaha serta Penggunaan Informasi Akuntansi Sebagai Variabel Intervening (Kajian Empiris Pada Pelaku Usaha Mikro di Kota Batam). Pelaku usaha mikro yang terdaftar di Dinas Koperasi dan Usaha Mikro Kota Batam dipilih sebagai objek, sedangkan pemilihan sampel dengan menggunakan metode simple random sampling dan rumus slovin sehingga sampel terpilih 88 Pelaku usaha Mikro. Analisis data dengan menggunakan uji Outer Model (Outer Loading, composite reliability, Cronbach’s alpha dan AVE) dan Inner Model (Multikolinieritas, linieritas, endogeneity, uji hipotesis langsung dan tidak langsung, uji R sqare) dengan bantuan aplikasi SmartPLS4. Hasil penelitian menunjukkan bahwa secara langsung pengetahuan dan pendapatan berpengaruh signifikan terhadap penggunaan informasi akuntansidan juga pengembangan usaha sedangkan pengalaman usaha tidak berpengaruh signifikan terhadap penggunaan informasi akuntansi dan juga pengembangan usaha. Uji pengaruh secara tidak langsung menunjukkan bahwa penggunaan informasi akuntansi tidak menjadi intervening/pemediasi variabel bebas terhadap variabel terikat.
ANALISIS KINERJA KEUANGAN PT. PRATAMA WIDYA TBK PERIODE 2020-2023 Natalia, Erni Yanti; Br Purba, Neni Marlina; Yuliadi, Yuliadi; Pratiwi, Mariska Putri
JURSIMA Vol 12 No 2 (2025): Volume 12 Nomor 2 2025
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v13i1.985

Abstract

Kinerja keuangan adalah suatu analisis yang dilakukan untuk melihat sejauh mana suatu perusahaan telah melaksanakan dengan menggunakan aturan-aturan pelaksanaan keuangan secara baik dan benar. Penulis tertarik mengkaji bagaimana kinerja keuangan PT. Pratama Widya Tbk sejak perusahaan ini menawarkan sahamnya ke publik (go public) atau IPO di Bursa Efek Indonesia (BEI) pada tanggal 7 Februari 2020. Tujuannya untuk menilai kinerja keuangan PT. Pratama Widya Tbk sehingga mendapatkan gambaran kesehatan finansial selama empat tahun berturut-turut sejak IPO. Diharapkan hal ini dapat memberikan manfaat bagi pihak-pihak yang membutuhkan informasi ini untuk mengetahui kekuatan dan kelemahan PT. Pratama Widya Tbk melalui analisis rasio keuangan dan memberikan informasi bagi pengambilan keputusan. Data kuantitatif dengan pendekatan deskriptif diperoleh dari laporan keuangan dan dianalisis dengan rumus rasio-rasio keuangan. Hasil analisis kinerja keuangan menunjukkan bahwa kinerja keuangan PT. Pratama Widya Tbk menggunakan rasio Likuiditas, rasio Solvabilitas, rasio Aktivitas, rasio Profitabilitas selama 4 (empat) tahun berturut-turut yaitu tahun 2020, 2021, 2022, dan 2023 menunjukkan angka yang baik dan tren yang postif, ada juga yang mengalami peningkatan efisiensi operasional, serta kemampuan yang kuat untuk membayar bunga utang.
ANALISIS TINGKAT PENDIDIKAN, SKALA USAHA, PENDAPATAN USAHA DAN PENGALAMAN USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PELAKU UMKM DI KOTA BATAM Br Purba, Neni Marlina; Khadijah, Khadijah
JURNAL MUTIARA AKUNTANSI Vol. 5 No. 2 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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

Abstract

This research was conducted to find out how the influence was given to the use of accounting information through the level of education, business scale, business income and business experience by MSME players in Batam City. The research is quantitative and the data is primary data in the form of a questionnaire used. All UMKM players in Batam city that are registered in the cooperative and the UMKM office in Batam city are the object or population. Samples were taken by simple random sampling and using the Slovin formula. The data analysis method used is validity test, reliability test, classical assumption, descriptive analysis, multiple linear regression and hypothesis testing. By using the SPSS test, the results of the t test for the level of education, business scale and business income have a significant effect on the use of accounting information, while business experience has no significant effect. Through the f test, the education level, business scale, business income and business experience have a significant effect on the use of accounting information
ANALISIS AKUNTABILITAS, INDEPENDENSI, DAN PENGALAMAN KERJA AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR BPK PERWAKILAN KEPRI Gea, Yarni Fantaria; Br Purba, Neni Marlina
SCIENTIA JOURNAL Vol 4 No 6 (2022): Volume 4 Nomor 6 2022
Publisher : LPPM Universitas Putera Batam

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

Abstract

The purpose of this study was to determine the effect of auditor accountability, independence, and work experience on audit quality at the Riau Islands Representative Office of the BPK. The population in this study were all auditors who worked in the Riau Islands Representative Office of BPK as many as 40 auditors. The sampling technique used was the saturated sampling method, as many as 40 respondents. The data used are primary data and data analysis using multiple linear regression analysis to test the established hypothesis. This study shows the results that the accountability variable partially has a significant effect on audit quality at the Riau Islands Representative Office of the BPK. Meanwhile, the independence variable and auditor's work experience partially have no significant effect on audit quality at the Riau Islands Representative Office of the BPK. However, simultaneously the variables of accountability, independence, and work experience of auditors have a significant effect on audit quality at the Riau Islands Representative Office of the BPK.
ANALISIS MANAJEMEN KAS, PIUTANG DAN PERSEDIAAN TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Sitorus, Dian Dita Mardiana; Br Purba, Neni Marlina
SCIENTIA JOURNAL Vol 4 No 7 (2022): Volume 4 Nomor 7 2022
Publisher : LPPM Universitas Putera Batam

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

Abstract

Profitability is the main goal in establishing a company. Profitability is a ratio that can measure the company's ability to obtain operating profits. This study aims to examine and examine the effect of Cash Management (Cash Ratio), Accounts Receivable (Receivable Turnover) and Inventory (Inventory Turnover) on the Profitability (ROA) of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange. This research is a quantitative research with research data taken in the period of 2016-2020. The total population is 30 companies with a total sample of 7 companies. Sampling is done by using purposive sampling method. Data analysis methods used in this study include multiple linear analysis with partial test hypothesis testing (t test), simultaneous test (f test) and coefficient of determination test carried out with the help of SPSS version 25 program. The results of the analysis show that there is no influence between cash management on profitability where the significant level is 0.071 > 0.05 and the value of Tcount < Ttable (1.868 < 2.0395), accounts receivable has a significant negative effect on profitability with a significant level of 0.032 < 0.05 and the value of Tcount < T table (-2.250 < - 2.0395) , inventory has a significant positive effect on profitability with a significance of 0.000 < 0.005 and the value of Tcount > T table (6.505 > 2.0395). In the results of the f-test of cash management, accounts receivable and inventory simultaneously affect profitability with a significance of 0.000 < 0.005 and the value of Fcount > Ftable (18.137 > 2.9). While the results of the adjusted r-square determination test show that the independent variable is able to explain the dependent variable by 60.2% while the remaining 39.8% is influenced by other variables outside this study.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KOTA BATAM Hayati, Sthevannie Akbarinabi; Br Purba, Neni Marlina
SCIENTIA JOURNAL Vol 6 No 6 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

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

Abstract

This study aims to determine the factors that influence motor vehicle tax compliance in Batam City. This research consists the variables of Taxpayer Understanding, Taxpayer Awareness, Service Quality, and Tax Sanctions on Taxpayer Compliance. The population in this research are all taxpayers vehicle registered in the office of SAMSAT Kota Batam until 2022 that as many as 442.092 vehicles. The samples used of 150 respondents. This study uses quantitative data types, the data source uses primary data with data collection techniques is by distributing questionnaires. The data analysis technique is validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, multiple linear regression, hypothesis test, partial test, F test, and coefficient of determination. Data processing technique used SPSS software version 27. Based on research, concluded that Taxpayer Understanding and Taxpayer Awarenes not have significant influence on Taxpayer Compliance, however Service Quality and Tax Sanctions show significant influence. However, together all the variable show an influence on taxpayer compliance. The coefficient of determination of 0.140 indicates that variables Taxpayer Understanding, Taxpayer Awareness, Service Quality, Tax Sanctions have influence of 14% on Taxpayer Compliance while the remainder 86.0 % is explained by other variables outside the independent variables contained in this study.
Pelatihan Akuntansi Dasar di Era Digital Br Purba, Neni Marlina; Yuliadi, Yuliadi; Mustika, Dama; Natalia, Erni Yanti; Sitorus, David Humala
ALMUJTAMAE: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): April
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/almujtamae.v5i1.18046

Abstract

Pelatihan ini bertujuan untuk memberikan dasar pengetahuan tentang akuntansi kepada siswa/i disemua kalangan khususnya pada siswa SMA Muhammadiyah. Setelah di lakukan pelatihan diharapkan siswa/i mampu tumbuh menjadi pionir, pribadi yang lebih cerdas, berkarakter, jujur, teliti, paham mengenai ekonomi dan mampu menyikapi serta membuat perubahan ekonomi di Indonesia menjadi lebih baik. Pelatihan ini dilakukan sebanyak 3 kali pertemuan, mulai dari survey lapangan hingga penutupan pelatihan. Pelatihan ini dilakukan oleh dosen Universitas Putera Batam bersama mahasiswa Fakultas Ilmu Sosial dan Humaniora. Objek pelatihan adalah siswa/i SMA Muhammadiyah Batam kelas 12. Setelah pelatihan dilakukan, Hasil pelatihan menunjukkan sisawa SMA Muhammadiyah yang bukan merupakan jurusan akuntansi cukup menguasai tentang pengetahuan dasar Akuntansi. Hal ini dibuktikan dengan kemampuan siswa dalam menjelaskan dan memberikan pertanyaan selama pelatihan dilakukan. Antusias siswa juga dirasakan tim pengabdi saat mengerjakan soal pre-tets dan post-test serta saat silaksanakan pelatihan, karena siswa memberikan respon yang cukup baik atas pelatihan yang dilakukan. Dan diakhir pertemuan siswa juga dapat memahami/membuat siklus akuntansi yang menjadi dasar dalam membuat laporan keuangan.
Systematic Literature Review (SLR) MSMEs Performance: Themes, Theories and Integrative Frameworks Br Purba, Neni Marlina; Kesuma, Sambas Ade; Muda, Iskandar
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 24 No. 1 (2025)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v24i1.53688

Abstract

This study is a Systematic Literature Review (SLR) conducted to systematically view, review, map and focus on various previous studies that are dominant on themes, theories and frameworks in the performance of Micro, Small and Medium Enterprises (MSMEs). This SLR was conducted by mapping in detail from 51 articles indexed by Scopus and indexed Q1, Q2, Q3, and Q4 published during the last 10 years, namely the period 2016 - 2025. The analysis in this SLR is based on the category of themes (variables), theories, methodologies, and research objects as well as matters related to the research findings. Based on the results of the analysis of several dominant variables in the study such as digital marketing, e-commerce, business strategy, financial literacy, technology adoption. The dominant method used in MSME performance research is the quantitative research method with SEM statistical techniques and SmartPLS and AMOS analysis methods. While Resource-Based View (RBV) is the most important theory used, followed by the Innovation Theory and Technology Adoption Model (TAM) theories. Keywords: MSMEs, Business Performance, Systematic Literature, Digitalization, Strategic Orientation
Co-Authors Dama Mustika E Janrosl, Viola Syukrina Erni Yanti Natalia, Erni Yanti Gea, Yarni Fantaria Hayati, Sthevannie Akbarinabi Iskandar Muda Kesuma, Sambas Ade Khadijah Khadijah Poniman Pratiwi, Mariska Putri Prima, Argo Putra Purba, Mortigor Afrizal Purba, Tiurniari Sitorus, David Humala Sitorus, Dian Dita Mardiana Tobing , Vargo Christian L. Wangdra, Ronald Yuliadi Yuliadi Yuliadi Zetli, Sri