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All Journal Jurnal Kajian Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Owner : Riset dan Jurnal Akuntansi Minda Baharu JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Jurnal Akuntansi dan Governance Andalas
Aprayuda, Riyadi
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Mechanical Engineering Social Sciences Other

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Pengembangan Perangkat Pembelajaran Akuntansi Dagang Terapan Berbasis Sertifikasi Teknisi Akuntansi Yunior dengan Model Gall dan Borg Tesya Nathanya Rajagukguk, Jenni; Faiza, Aliyah; Juniarti, Viera; Oktaviani, Tasya; Dewi, Citra; Aprayuda, Riyadi; Wahana Warga Dalam, Winanda
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Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/liabilities.v6i3.16957

Abstract

Penelitian ini didorong adanya perubahan skema soal Sertifikasi Teknisi Akuntansi Yunior yang dikeluarkan BNSP. Secara khusus, penelitian Research and Development ini bertujuan untuk mengidentifikasi kebutuhan bahan ajar berupa modul terbaru menggunakan model Borg dan Gall (1983) dengan 7 tahapan yang telah dimodifikasi beserta video pembelajaran sebagai penunjang. Studi ini menggunakan data penelitian yang melibatkan 38 mahasiswa sebagai partisipan, yaitu kelas Akuntansi Manajerial yang dikumpulkan berdasarkan metode purposive sampling. Penelitian ini melakukan uji validitas menggunakan instrument evaluasi modul dan metode eksperimen kuasi dengan membandingkan dua grup untuk melihat tingkat pemahaman partisipan setelah tersedianya bahan ajar. Data dianalisis menggunakan Independent Sample T-Test. Hasil penelitian menunjukkan bahwa mahasiswa yang mengerjakan modul terbaru yang disediakan memiliki tingkat pemahaman yang lebih baik daripada mahasiswa yang menyusun modul secara mandiri. Penelitian ini memberikan implikasi praktis untuk Pembelajaran Akuntansi Perdagangan Terapan dengan mengembangkan keefektifan metode pembelajaran, memperbarui referensi modul, dan memberikan pemahaman mahasiswa tentang pembelajaran Akuntansi Dagang Terapan.
PENGENALAN PASAR MODAL MELALUI GALERI EDUKASI SEBAGAI SALAH SATU SARANA PEMBELAJARAN INVESTASI BAGI SISWA/I SMAN 18 BATAM Dalam, Winanda Wahana Warga; Aprayuda, Riyadi; Dzulfiqar, Mohamad Aif; Dinuka, Vina Kholisa; Zainuddin, Muhammad; Tiara, Tiara; Soraya, Iassa Marcelina
MINDA BAHARU Vol 8, No 1 (2024): Minda Baharu
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jmb.v8i1.5883

Abstract

Kegiatan Pengabdian ini bertujuan untuk meningkatkan pengetahuan dan pemahaman siswa dan guru-guru SMAN 18 mengenai Investasi pasar modal serta menyediakan wadah pembelajaran pasar modal bagi mitra. kegiatan ini berupa proyek percontohan yang akan diterapkan pada satu sekolah terlebih dahulu, untuk dijadikan acuan bagi bagi sekolah lainnya. lokasi sekolah ini berada di Kota Batam, Kepulauan Riau. Metode pengabdian menggunakan tiga tahapan yaitu pra lapangan, lapangan, dan pasca lapangan. Pengabdian ini dimulai dengan proses pra lapangan yaitu dengan melaksanakan perjanjian Kerjasama dengan berbagai mitra yaitu BEI, Phintraco, dan SMAN 18 Batam. Selanjutnya dilakukan kunjungan awal atau visitasi awal ke SMAN 18 Batam selaku objek pengabdian COE Galeri Investasi. Setelah kunjungan awal sebelum dilakukan sosialisasi dan pendampingan perlu adanya penyusunan buku saku dan video pembelajaran terkait bagaimana cara menjadi seorang investor dalam hal ini sebagai salah satu sarana mengenal pasar modal dan investasi. Setelah tahap pra lapangan selesai selanjutnya adalah tahapan lapangan yaitu melakukan sosialisasi edukasi. Tahap Terakhir dari Lapangan adalah pendirian Galeri Edukasi Investasi yang dilaksanakan di SMAN 18 Batam. Kegiatan pengabdian ini untuk meningkatkan literasi keuangan siswa sekolah menengah atas dan memberikan pemahaman yang lebih baik tentang pasar modal dan investasi sejak dini.
PERAN ORANG TUA DAN SIKAP MATERIALISME MEMPENGARUHI KEPUTUSAN MENABUNG GEN-Z: LITERASI KEUANGAN SEBAGAI VARIABEL INTERVENING Aliyah, Faiza; Haloho, Gryson Kirshner; Xaviera, Zalfa Putri; Aprayuda, Riyadi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i1.9537

Abstract

This research aims to study the factors that influence gen-z's saving decisions, focusing on financial literacy, the role of parents, and materialism. The research respondents were 340 students majoring in Management and Business at Batam State Polytechnic. This research uses a quantitative approach which consists of several stages, such as data collection, data processing using SmartPLS 3, outer and inner tests, hypothesis testing, and drawing conclusions. The research results reveal the significant role of parents in shaping the financial literacy and saving decisions of Gen-Z. Financial literacy also has a positive and significant effect on gen-z's saving decisions. The interesting finding that the materialism variable, which was previously considered negative, has a positive influence on Gen-Z's saving decisions, highlights the complexity of financial behavior. This research provides an important theoretical contribution by applying the Theory of Planned Behavior (TPB) to financial literacy, the role of parents, and materialism in saving decisions. Practically, this research provides a clear view for gen- z and parents regarding the factors that influence saving decisions, with the hope that gen-z can develop positive and sustainable saving habits, providing a positive impact on their financial stability in the future.
Pengaruh Literasi Keuangan, Risiko, dan Interaksi Sosial terhadap Partisipasi Pasar Saham Mahasiswa Politeknik Negeri Batam Kurnia, Niko; Aprayuda, Riyadi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 1 (2024): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v8i1.7386

Abstract

Penelitian ini bertujuan untuk mempelajari pengaruh literasi keuangan, risiko, dan interaksi sosial terhadap partisipasi pasar saham pada mahasiswa di Politeknik Negeri Batam. Data dalam penelitian ini merupakan mahasiswa yang sudah memiliki SID yang dikumpulkan melalui survei online. Pengolahan data dilakukan menggunakan PLS-SEM dengan software SmartPLS 3. Penelitian ini menemukan bahwa risiko berpengaruh terhadap partisipasi pasar saham. Hal ini dapat dijelaskan dengan kecenderungan risiko seseorang yang akan mencerminkan kesediaannya untuk berpartisipasi pada aktivitas yang mengandung risiko. Interaksi sosial juga ditemukan berpengaruh terhadap partisipasi pasar saham. Penjelasan yang mungkin adalah kepentingan untuk menjaga keakraban dengan teman pada jaringan sosialnya melaui keterlibatan dalam aktivitas yang dilakukan oleh teman pada jaringan sosialnya juga. Literasi keuangan ditemukan tidak berpengaruh terhadap partisipasi pasar saham. Hal tersebut bisa jadi disebabkan oleh kurang adanya peluang dalam mata kuliah ALK dan manajemen keuangan yang bisa dimanfaatkan oleh mahasiswa untuk mempraktikkan teori-teori yang telah dipelajari.
INFLUENCE OF COMPANY VALUE INFORMATION, DIVIDEND POLICY, AND CAPITAL STRUCTURE ON STOCK PRICE Syofyan, Rita; Putra, Defriko Gusma; Aprayuda, Riyadi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020): December 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (880.682 KB) | DOI: 10.20884/1.sar.2020.5.2.3554

Abstract

This study aims to examine: 1) The effect of company value information in this case the price book value (PBV) on stock prices, 2) The effect of dividend policy in this case the dividend payout ratio (DPR) on stock prices, 3) The effect of capital structure in terms of This is a debt to equity ratio (DER) to stock prices. This type of research is classified as research that is causative. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2008 to 2010. The sample selection is by purposive sampling method. The data used in this study include secondary data. Data collection techniques with documentation techniques. The analysis used is multiple linear regression. The results showed that: 1) Company value had no effect on stock prices, where the significance value was 0.031 <0.05 and the value of t count> t table was 2.214> 1.995 but the negative β value was -0.028 (H1 was rejected). 2) Dividend policy has a significant positive effect on stock prices, where the significance value is 0.034 <0.05 and the value of t arithmetic> t table is 2.171> 1.995 and a positive β value of 0.032 (H2 is accepted). 3) Capital structure has a significant negative effect on stock prices, where the significance value is 0.006 <0.05 and the value of t arithmetic> t table is 2.861> 1.995 and the negative β value is -0.040 (H3 accepted).
Pengenalan Investasi Melalui Simulasi Permainan Pasar Modal Sebagai Salah Satu Media Praktek Investasi di SMK MHS Batam Wargadalam, Winanda Wahana; Aprayuda, Riyadi; Dzulfiqar, Mohamad Aif; Dinuka, Vina Kholisa; Gunawan, Hendra; Zainuddin, Muhammad; Tiara, Tiara; Soraya, Iassa Marcelina
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 6 No. 2 (2024): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v6i2.8784

Abstract

High school students need to improve. Students in Batam, especially at the high school level, need to be equipped with sufficient knowledge to start investing, but an appropriate method is needed in conveying investment material because the age limit for trying to invest is 17 years while the age of high school students is not yet sufficient, so a method is needed. Another way to recognize investment from a young age is through practical games. Practicing investment games through capital market game simulations as one of the investment practice media for the early stages of Gen-Z through middle school students can be used as a practical tool where learning while playing is very popular with young people, especially Gen-Z. In implementing this community service, the method of implementing community service is divided into 3 stages, namely Pre-Field, Field, and Post-Field. This service activity is to increase the financial literacy of MHS Vocational School students and provide a better understanding of the capital market and investment from an early age. The success of this activity will provide sustainable benefits for MHS Batam Vocational School, with the availability of capital market simulation games as a means of increasing the financial literacy of students and teachers. This can help overcome the problem of low levels of financial literacy in society.
Peningkatan Literasi Keuangan Melalui Peran Galeri Edukasi Investasi Sebagai Media Pembelajaran Pasar Modal Interaktif Siswa/I SMAN 18 Batam Tiara, Tiara; Aprayuda, Riyadi; Kholisa Dinuka, Vina; Wahana Warga Dalam, Winanda; Alif Dzulfiqar, Mohamad; Marcelina Soraya, Iassa; Zainuddin, Muhammad
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2133

Abstract

This research aims to provide an overview of increasing understanding of financial literacy and student responses through interactive learning media in the Investment Education Gallery. This research data was collected from 47 participants who participated in structured activities consisting of a pre-test and post-test in the form of true and false questions, then confirmatory questions related to student responses related to the role of the Investment Education Gallery as an interactive learning medium. This research found differences in scores between the pre-test and post-test. The t-test paired samples test shows that the results have significant differences descriptively. The post-test results are higher than the pre-test, meaning that after participating in socialization and mentoring activities in a series of investment education gallery activities, students' understanding has increased; apart from that, students/gave a positive response when following the learning progress as seen from being on a scale of 4, namely strongly agree and know. This research contributes to providing evidence that the role of the Investment Education Gallery in schools can be used as a teaching medium that can directly increase financial literacy, now felt by students at school.
Apakah Kompensasi Eksekutif Bank dapat Mempengaruhi Manajemen Laba ? Azmi, Zul; Aprayuda, Riyadi
Jurnal Kajian Akuntansi Vol 5 No 2 (2021): DESEMBER 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i2.4871

Abstract

AbstractThe purpose of this study is to see how the role of compensation given to executives in earnings management in Indonesian banking. Specifically, this study empirically examines executive compensation against the level of bank discretionary accruals. This study uses panel data from bank companies whose shares are listed on the Indonesia Stock Exchange for 5 years (2015-2019) involving 30 banks consisting of 150 observations. Data were analyzed using panel data regression with a random effect model. The results showed that compensation has a positive effect on discretionary accruals. This finding underline that the provision of compensation has not succeeded in aligning conflicts of interest as agency cost in Indonesian banking. As a practical contribution, this research can be used as a basis for banking decision making regarding the treatment of compensation for CEOs or directors, especially for banks.Keywords: Agency cost; Banking; Earnings management; Excecutives compensation. Abstrak Tujuan penelitian ini untuk melihat bagaimana peran kompensasi yang diberikan kepada eksekutif terhadap manajemen laba di perbankan Indonesia. Secara khusus, penelitian ini menguji secara empiris kompensasi eksekutif terhadap tingkat akrual diskresioner bank. Penelitian ini mengunakan data panel dari perusahaan bank yang sahamnya terdaftar di Bursa Efek Indonesia selama 5 tahun (2015-2019) melibatkan 30 bank terdiri dari 150 pengamatan. Data dianalisis mengunakan regresi data panel dengan random effect model. Hasil penelitian menunjukkan bahwa kompensasi berpengaruh positif terhadap akrual diskresioner. Temuan ini menggaris bawahi bahwa pemberian kompensasi tidak berhasil menjadi penyelarasan konflik kepentingan sebagai biaya agensi di perbankan Indonesia. Sebagai kontribusi praktis penelitian ini dapat digunakan sebagai dasar pengambilan keputusan perbankan terkait perlakuan pemberian kompensasi pada CEO atau dewan direksi terutama di perusahaan perbankan.Katakunci: Biaya agensi; Kompensasi eksekutif; Manajemen laba; Perbankan.
Pengaruh Tarif Pajak dan Sosialisasi Perpajakan Terhadap Kepatuhan Pajak Pelaku UMKM Setelah Penerapan PP No.23 Tahun 2018: Prespektif Sunset Clause Aini, Qurratul; Misra, Fauzan; Aprayuda, Riyadi
Jurnal Akuntansi dan Governance Andalas Vol. 3 No. 2 (2020): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i2.52

Abstract

This study aims to empirically examine the effect of reducing tax rates and taxation socialization on taxpayer compliance with MSMEs after the application of PP No. 23 of 2018 from the perspective of the sunset clause. The Sunset clause is The sampling technique that uses purposive sampling. Based on the criteria set, the number of samples obtained was 60 respondents. The results of this study indicate that the reduction in tax rates has a significant influence on taxpayer compliance. Likewise, tax socialization also has a significant effect on tax compliance. As a practical contribution, the results of this study imply that the tax authorities are expected to be able to make policies that are perceived as fair and do not burden taxpayers regarding tax rates or other rules. In addition, the tax authorities need to make taxation socialization an important tool to improve tax compliance.
Co-Authors Alif Dzulfiqar, Mohamad Aliyah, Faiza Azmi, Zul Citra Dewi D, RIZKI FADHEL Dalam, Winanda Wahana Warga Defriko Gusma Putra Dzulfiqar, Mohamad Aif Faiza, Aliyah Fauzan Misra Haloho, Gryson Kirshner HENDRA GUNAWAN B11211055 Juniarti, Viera Kholisa Dinuka, Vina Kurnia, Niko Marcelina Soraya, Iassa Muhammad Zainuddin Oktaviani, Tasya Qurratul Aini Rida Rahim Soraya, Iassa Marcelina Syofyan, Rita Tafdil Husni Tesya Nathanya Rajagukguk, Jenni Tiara, Tiara Vina Kholisa Dinuka Wahana Warga Dalam, Winanda wargadalam, winanda wahana Xaviera, Zalfa Putri