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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Measurement : Jurnal Akuntansi Jurnal Mirai Management SEIKO : Journal of Management & Business Jurnal Ilmiah Akuntansi dan Finansial Indonesia eCo-Buss Jurnal Akuntansi Barelang Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomika Dan Bisnis JUPADAI : Jurnal Pengabdian Kepada Masyarakat e-Jurnal Apresiasi Ekonomi Conference on Business, Social Sciences and Technology (CoNeScINTech) Jurnal Pengabdian Barelang Jurnal Sistem Informasi dan Manajemen SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Haposan Banjarnahor
Universitas Putera Batam
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Penerapan Standar Akuntansi Keuangan UMKM Dalam Penyusunan Laporan Keuangan Pada Usaha Mikro Kecil Menengah Di Kota Batam Anggita Dwi Putri Ayu; Haposan Banjarnahor
Prosiding Vol 5 (2023): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/psnistek.v5i.8086

Abstract

Micro, small and medium enterprises are businesses that have received attention from the Indonesian government. Financial reports are generally up to standard SAK EMKM, including notes on the statement of financial position, income statement and notes on financial statements. The main objective of the study is the accounting records of business actors in Batam City who have implemented financial accounting standards for micro, small and medium enterprises. Motivation for financial reports, socialization will be significantly related to the implementation of MSMEs. This approach uses qualitative interviews and questionnaires distributed to 100 respondents. Based on the data processing carried out on the variable financial statement variable (X1), the statement X1-X6 has a positive value. The conclusion is that the financial statements of micro, small and medium enterprises have a significant effect on SAK EMKM.
Analisis Environmental Performance dan Corporate Social Responsibility terhadap Kinerja Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2018-2022 Anggun Permata Husda; Risca Azmiana; Haposan Banjarnahor
Prosiding Vol 5 (2023): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/psnistek.v5i.8105

Abstract

The research aims to analyze environmental performance and corporate social responsibility on the Performance of Manufacturing Companies listed on the IDX in 2018-2022. This research uses 34 mining companies listed on the IDX in 2018-2022. The sampling technique used purposive sampling. The sample used was 12 coal mining companies listed on the Indonesia Stock Exchange. The data used is in the form of annual reports and sustainability reports which are reported consistently every year by the company. Process research data using SPSS 29 for partial test (t) and simultaneous test (f). The results of the study show that environmental performance has a significant positive effect on the performance of mining companies listed on the IDX in 2018-2022. Then Corporate Social Responsibility has a significant positive effect on the performance of mining companies listed on the IDX in 2018-2022. Environmental performance and corporate social responsibility simultaneously have a significant positive effect on the performance of mining companies listed on the IDX in 2018-2022.
STRATEGIC MANAGEMENT ACCOUNTING PRACTICES: A LITERATURE REVIEW Husda, Anggun Permata; Rustam, Triana Ananda; Banjarnahor, Haposan
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.v9i2.10007

Abstract

Accounting techniques for strategic management incorporate both non-financial and financial data into an organization's strategic decision-making process. Through an examination of the literature, the study seeks to ascertain the practice of strategic management accounting. The balanced scorecard, value chain analysis, and competitive benchmarking are just a few of the frequently utilized strategic management accounting tools and methodologies that are identified in this study. Google Scholar, a significant source of Indonesian scientific publications over the previous ten years, was used in the study's literature analysis to ascertain the use of strategic management accounting. This literature review provides a thorough picture of the development of research on the relationship between strategic management accounting, service quality, knowledge management, and performance by methodically arranging findings, methodology, and concepts chronologically. Optimizing strategic decision-making, resource management, and service quality all depend on the successful integration of strategic management accounting. It is anticipated that the organization will benefit greatly from the synergy between these components. By providing a more thorough understanding of the genesis, advantages, and difficulties of strategic management accounting techniques, this study advances management accounting theory and practice. Empirical investigation of the efficacy of strategic management accounting techniques in various industry and national contexts is one of the recommendations for additional research.
PENINGKATAN KUALITAS PRODUK PADA PROSES ASSEMBLY Sirait, Ganda; Banjarnahor, Haposan; Simanjuntak, Jontro
JURSIMA Vol 12 No 3 (2025): Volume 12 Nomor 3 2025
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v12i3.1198

Abstract

Abstrak Penelitian ini bertujuan untuk mengindentifikasi akar masalah dan penerapan meningkatkan kualitas produk CG200 dengan fokus pada proses perakitan. Data awal yang diperoleh dari bagian pengendali kualitas ditemukan bahwa beberapa reject produk seperti kesalahan penyambungan kabel, pemasangan baut tidak sesuai torsi dan ketidaksesuaian posisi komponen terjadi di bagian assembly. Metode yang digunakan dalam penelitian ini meliputi pengamatan, wawancara, dan melakukan analisis pendekatan PDCA (Plan, Do, Check, Act). Hasil dari penelitian ini menyampaikan bahwa setelah dilakukan perbaikan prosedur dan pelatiahn teknis, berhasil melakukan pengurangan jumlah cacat sebesar 21,5% dalam waktu 3 bulan. Dengan demikian, perbaikan system perakitan dapat meningkatkan kualitas dan efisiensi produksi pada produk tersebut. Kata kunci: Pengendalian Kualitas, Process Assembly, Cacat Produksi, PDCA.
Pengaruh Financial Literacy, Fintech, Dan Financial Behavior Terhadap Kualitas Laporan Keuangan Umkm Dalam Transformasi Digital Ekonomi Wahyuningsih, Sri; Banjarnahor, Haposan
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 4 (2025): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i4.3389

Abstract

The digital economic transformation has significantly impacted business management, particularly in the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to analyze the influence of financial literacy, fintech, and financial behavior on the quality of financial statements in MSMEs amid the digital transformation era. The research was conducted on MSME actors in Batu Aji District, Batam City, with a total of 64 respondents. A quantitative approach was employed, using questionnaires for data collection. Data were analyzed using multiple linear regression with the assistance of SPSS version 31. The results indicate that financial literacy, fintech, and financial behavior have a positive and significant effect on the quality of financial statements, both partially and simultaneously. These findings highlight the importance of these three factors in supporting accountable and transparent financial management in the digital era. The implication of this study emphasizes the need to enhance the capacity of MSME human resources in financial literacy and technology adoption to improve the quality of financial information.
Analisis Persediaan Bahan Baku Kedelai Dengan Metode Economic Order Quantity Pada Pabrik Tahu Jawa Pak Udin Arfadila, Dwi; Banjarnahor, Haposan
Prosiding Vol 6 (2024): SNISTEK
Publisher : LPPM Universitas Putera Batam

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

Abstract

Indonesia has now entered the ASEAN economic era which requires companies to maximize profits through cost efficiency and good management. Inventory management is crucial in the manufacturing industry to optimize production and maintain timely availability of raw materials. This research aims to conduct an in-depth analysis of the inventory management of soybean raw materials using the Economic Order Quantity (EOQ) method at Pak Udin's Javanese Tofu Factory in Batam City. The aim is to identify the most efficient way to manage soybean inventories, by minimizing total inventory costs and ensuring optimal availability of raw materials for the continuity of factory operations. This research adopts a qualitative approach with descriptive methods. Data was collected through interviews with Mr. Udin as the factory owner, direct observation at the factory location, and analysis of related documents such as production reports, raw material purchase data, and storage costs. Case study techniques are used to gain an in-depth understanding of existing inventory management practices. Implementation of the EOQ method at the Javanese Tofu Factory has resulted in significant cost savings in soybean inventory management. By using EOQ, factories can determine the optimal order quantity based on ordering costs, carrying costs, and stable demand from the market. Implementation of EOQ also helps in maintaining adequate inventory levels and avoids additional costs due to excess or shortage of inventory. Pak Udin's Javanese Tofu Factory faces several challenges in managing soybean supplies, such as fluctuations in raw material prices and variations in market demand.
Partisipasi Masyarakat Dalam Pesta Demokrasi Tahun 2024 Kota Batam Banjarnahor, Haposan; Husda, Anggun Permata; Ompusunggu, Hermaya; Rustam, Triana Ananda
Prosiding Vol 6 (2024): SNISTEK
Publisher : LPPM Universitas Putera Batam

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

Abstract

The results of the 2024 Election were determined by the Indonesian General Election Commission (KPU) on Wednesday, March 20, 2024. The determination of the results of the 2024 Election was stated in KPU Decree Number 360 of 2014 on Determination of the Results of the Presidential and Vice Presidential Elections, Members of the People's Representative Council, Regional Representative Council, Provincial People's Representative Council, and Regency/City People's Representative Councils nationally in the 2024 General Election. "Deciding, determining the KPU Decree on the Determination of the Results of the Presidential and Vice Presidential Elections, members of the People's Representative Council, Regional Representative Council, Provincial People's Representative Council, and Regency/City People's Representative Council nationally in the 2024 General Election. presidential and vice presidential candidate pair number 2, Prabowo Subianto-Gibran Rakabuming Raka, won with 96,214,691 votes. Prabowo dominates 36 of the 38 provinces in Indonesia. With the results of the 2024 Election, Prabowo is the President-Elect. Meanwhile, the presidential and vice presidential candidate pair number 1, Anies Baswedan-Muhaimin Iskandar, are in second place with 40,971,906 votes. This pair won in 2 of the 38 provinces in the country. Then, in third place is the presidential and vice presidential candidate pair number 3, Ganjar Pranowo-Mahfud MD who won 27,040,878 votes. Meanwhile, in the legislative election, the PDI Perjuangan was in first place with 25,387,279 votes from a total of 84 electoral districts (dapil). The Golkar Party was in second place with 23,208,654 votes. Meanwhile, the Gerindra Party was in third place with 20,071,708 votes. In the top four, the National Awakening Party (PKB) won 16,115,655 votes. In fifth place was the Nasdem Party with 14,660,516 votes.
ANALISIS AUDIT TENURE, UKURAN KAP DAN AUDIT FEE TERHADAP INDEPENDENSI AUDITOR Winnie Angeline; Haposan Banjarnahor
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 03 (2025): Vol. 5 No. 03 (2025): 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.v5i03.1111

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh audit tenure, ukuran Kantor Akuntan Publik (KAP), dan audit fee terhadap independensi auditor pada Kantor Akuntan Publik di Pulau Sumatera dan Kepulauan Riau. Metode analisis data yang digunakan meliputi uji asumsi klasik, regresi linear berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa secara parsial, audit tenure (X1) tidak memiliki pengaruh signifikan terhadap independensi auditor (Y). Sebaliknya, ukuran KAP (X2) dan audit fee (X3) secara parsial berpengaruh signifikan terhadap independensi auditor. Secara simultan, audit tenure, ukuran KAP, dan audit fee bersama-sama memiliki pengaruh yang signifikan terhadap independensi auditor. Penelitian ini memberikan kontribusi penting bagi pemahaman mengenai faktor-faktor yang mempengaruhi independensi auditor, serta implikasinya bagi praktik audit di Kantor Akuntan Publik, khususnya di wilayah Pulau Sumatera dan Kepulauan Riau.
DETERMINASI YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK KOTA BATAM Banjarnahor, Haposan; Poniman, Poniman
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.v10i1.10791

Abstract

Taxpayer Compliance as a Taxable Object is Crucial in Enhancing Tax Revenue This is particularly significant at the Primary Tax Office of South Batam City, an industrial region. This study aims to analyze the influence of tax comprehension, tax socialization, and tax services on taxpayer compliance.Testing Criteria The assessment uses the following criteria:Cronbach’s alpha value < 0.6 Poor reliability Cronbach’s alpha value 0.6 - 0.79 Acceptable reliability Cronbach’s alpha value ≥ 0.8 Good reliability Regression Analysis Results Variable X1 (Tax Comprehension) Positive regression coefficient (b = 0.150). Interpretation: A 1-point increase in X1 leads to a 0.150 increase in Y (taxpayer compliance). Variable X2 (Tax Socialization) Positive regression coefficient (b = 0.064).Interpretation: A 1-point increase in X2 leads to a 0.064 increase in Y. Variable X3 (Tax Services): Negative regression coefficient (b = -0.001). Interpretation: A 1-point increase in X3 results in a 0.001 decrease in Y. F-Test and Significance Analysis Calculated F-value (1.313) < F-table (3.939) Significance value (0.275) > 0.05 Conclusion: Variables X1, X2, and X3 do not simultaneously affect Y (taxpayer compliance
Analisis Faktor - Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Kota Batam Dalam Pengambilan Keputusan Investasi Hidayah, Wulan; Banjarnahor, Haposan
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 07 (2025): 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.v5i07.1500

Abstract

This study aims to analyze the factors that influence the interest of accounting students in Batam City in making investment decisions. The main variables studied include financial socialization, overconfidence, and mental accounting. Quantitative methods with a survey approach and statistical testing through SPSS are used to measure the influence of each variable on students' investment interest. The results of the analysis show that the three variables partially and simultaneously have a positive and significant effect on students' interest in capital market investment. This finding confirms that financial knowledge obtained from socialization, overconfidence, and mental financial management play a major role in motivating students to invest. The results of this study are expected to be a reference in designing more effective financial education strategies and increasing students' literacy and interest in the world of investment, in order to support local and national economic growth in the future.
Co-Authors Angelin Angelin Anggita Dwi Putri Ayu Anggita, Elvira Riska Anggun Permata Husda Ardi Wiranata Arfadila, Dwi Arif Rahman Hakim Ayani, Nia Baru Harahap Devi Devi dinar, sundinar Dwi Yuni Astuti Grandvia Tampubolon Hermaya Ompusunggu Hidayah, Wulan Husda, Anggun Permata Ida Ayu Putu Sri Widnyani Jesica johanes, sandy Jontro Simanjuntak, Jontro Juliana Juliana Karen Karen L. Tobing, Vargo Christian Lase, Yarlenti Linda, Emilia Manalu, Atma Retina manurung, selly margaretta, selly Melissa, Puput Muhammad Rasid Ridho Nadya Amelia NANDA HARRY MARDIKA Ompusunggu, Hermaya Poniman Poniman Rafika Rifka Tambunan Rici Sri Wahyuni Risca Azmiana Rustam, Triana Ananda Sanglise, Yanti Sari, Fira Mita Shellim, Fenny Simatupang, Eva Malina Sirait, Ganda Siringo ringo, Juniarti Sitanggang, Elfrida Sitompul, Megawati Sri Wahyuningsih Sunarto Wage Syahril Effendi Wahyuni, Rici Sri Wang, Eddie Winnie Angeline Yovi febriana Yuni Hermawati