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Analisis Efisiensi Biaya Persediaan Bahan Baku dan Biaya Produksi dengan Metode JIT pada PT An-Flex Perkasa Kota Batam Oktaviani, Oktaviani; Ompusunggu, Hermaya
SCIENTIA JOURNAL Vol 3 No 2 (2021): Volume 3 Nomor 2 2021
Publisher : LPPM Universitas Putera Batam

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The purpose of this research is to acknowledge (1) the application of just in time method for PT An-Flex Perkasa, (2) the obstacles happened during the implementation of JIT method in PT An-Flex Perkasa industry, and (3) efficiency of raw material supply costs, production costs by using Just In Time (JIT) system at PT An-Flex Perkasa. This study was descriptive with quantitative approachment. The result of the study showed that (1) the application of the Just In Time method at PT An-Flex Perkasa is carried out by producing based on orders from customers, so that raw material purchases are made when needed to produce hydraulic hose, (2) The obstacle in applying the Just In Time method is that the company incurs a higher cost of ordering raw materials, (3) just in time method period 2015-2019 PT An-Flex Perkasa was more efficient to be used in applying raw materials cost with an efficiency amount of 0,00030% it means non efficient and while JIT method period 2015-2019 PT An-Flex Perkasa was more efficient to be used in applying production cost with an efficiency amount of 1,69% it means very efficient.

ANALISIS RASIO LIKUIDITAS, AKTIVITAS, SOLVABILITAS, DAN PROFITABILITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Dewi, Eva Maulina; Ompusunggu, Hermaya
SCIENTIA JOURNAL Vol 3 No 4 (2021): Volume 3 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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The main goal of every investor to invest should be to get a return on the invested capital, for this purpose, investors should see the financial performance of the company before investing. The main purpose of this research is to determine whether the financial performance measured by net profit is affected by the current ratio variable, the total asset turnover ratio, the debt / asset ratio and the return on equity. The population in this study consists of 10 manufacturing companies in the pharmaceutical subsector. This study uses purposeful sampling technique to determine which sample to take, and there are 8 companies sampled because they meet the specified sampling criteria. Data collection techniques using documentation techniques. The results of the hypothesis test using the t test show that the current ratio does not have a positive effect on net profit at the t number <t table 0.375 <2.0422 and a significant 0.710> 0.05 level, the total asset turnover ratio is positive. net profit t> t table 2.248> 2.0422 and a significant level 0.031 <0.05, debt / asset ratio - t number <- t has no positive effect on net profit, i.e. - 1.536 <- 2.0422 and 0.134> 0.05 a significant level at the level of return on equity, t number> t table 2.109> 2.0422 and significant 0.042 <0.05 have a positive effect on net profit. The results of the hypothesis test using the F test, current ratio, total asset turnover ratio, debt / asset ratio and net profit at the same time of return on equity, 3.292> 2.69 with the table t> t and a significant 0.022 <0.05.

ANALISIS RASIO LIKUIDITAS, AKTIVITAS, SOLVABILITAS, DAN PROFITABILITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Dewi, Eva Maulina; Ompusunggu, Hermaya
SCIENTIA JOURNAL Vol 3 No 4 (2021): Volume 3 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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

The main goal of every investor to invest should be to get a return on the invested capital, for this purpose, investors should see the financial performance of the company before investing. The main purpose of this research is to determine whether the financial performance measured by net profit is affected by the current ratio variable, the total asset turnover ratio, the debt / asset ratio and the return on equity. The population in this study consists of 10 manufacturing companies in the pharmaceutical subsector. This study uses purposeful sampling technique to determine which sample to take, and there are 8 companies sampled because they meet the specified sampling criteria. Data collection techniques using documentation techniques. The results of the hypothesis test using the t test show that the current ratio does not have a positive effect on net profit at the t number <t table 0.375 <2.0422 and a significant 0.710> 0.05 level, the total asset turnover ratio is positive. net profit t> t table 2.248> 2.0422 and a significant level 0.031 <0.05, debt / asset ratio - t number <- t has no positive effect on net profit, i.e. - 1.536 <- 2.0422 and 0.134> 0.05 a significant level at the level of return on equity, t number> t table 2.109> 2.0422 and significant 0.042 <0.05 have a positive effect on net profit. The results of the hypothesis test using the F test, current ratio, total asset turnover ratio, debt / asset ratio and net profit at the same time of return on equity, 3.292> 2.69 with the table t> t and a significant 0.022 <0.05.

PENGARUH OPINI AUDIT, RASIO LIKUIDITAS DAN NILAI DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI simamora, Samuel fernando; Ompusunggu, Hermaya
SCIENTIA JOURNAL Vol 5 No 1 (2022): Volume 5 Nomor 1 2022
Publisher : LPPM Universitas Putera Batam

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Banking stock prices during the last 5 years experienced fluctuating stock prices but overall the average decreased by -8% which was probably due to the auditor's opinion, liquidity and dividend value. The purpose of this research is to see the effect of audit opinion, liquidity and dividend value partially or simultaneously on the decline in stock prices in banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. the data in this study is quantitative, the source of the data in this study is secondary data with SPSS 22 analysis, the data collection technique in this study is by doing documentation, namely downloading the company's financial statements. The tests carried out are classical assumption tests, multiple linear regression tests and also tests hypothesis with t test and f test. The sample in this study is included in the type of purposive sampling. Partially, the results show that audit has no partial effect on stock prices with a value of (0.945 > 0.05), liquidity does not partially affect stock prices with a value (0.157 > 0.05), dividend values partially affect stock prices with a value of (0.00 < 0.05), audit opinion, liquidity and value simultaneously affect stock prices with a value (0.00 < 0.05). In conclusion, audit opinion has no partial effect on stock prices or H1 is rejected, liquidity does not partially affect stock prices or H2 is rejected, dividend value has a partial effect on stock prices or H3 is accepted, audit opinion, liquidity and dividends have a simultaneous effect on prices. banking sector companies whose shares are listed on the Indonesia Stock Exchange in 2017-2021 or H4 are accepted.

ANALISIS MODAL KERJA DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA: Modal Kerja, Perputaran Persediaan, Profitabilitas Sinaga, Septika; Ompusunggu, Hermaya
SCIENTIA JOURNAL Vol 5 No 1 (2022): Volume 5 Nomor 1 2022
Publisher : LPPM Universitas Putera Batam

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This study aims to determine the analysis of the effect of working capital, inventory turnover on the profitability of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This research consists of working capital variables (X1), inventory turnover (X2) to profitability (Y). This study uses quantitative data types, while the data sources use secondary data with library research data collection techniques. With a population of 30 companies and a sample of 10 companies, the data processing technique used is data processing with SPSS version 25 software. Y). The results of the joint test of Working Capital Variables (X1), Inventory Turnover (X2) showed a significant effect on Profitability (Y). The coefficient of determination of 58.9% indicates that the Working Capital Variable (X1), Inventory Turnover (X2) has an influence of 58.9% on Profitability and the remaining 41.1% is influenced by other variables not examined in this study.

ANALISIS DAMPAK KESADARAN WAJIB PAJAK SANKSI PERPAJAKAN DAN PENGGUNAAN E-SAMSAT TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR fortune, rut; ompusunggu, Hermaya
SCIENTIA JOURNAL Vol 5 No 2 (2022): Volume 5 Nomor 2 2022
Publisher : LPPM Universitas Putera Batam

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The purpose of this study is to determine the impact of taxpayers' understanding and perceptions of tax laws on vehicle tax compliance. The survey was conducted at SAMSAT Batam Center office. The sample size of this survey is 100 respondents, using incremental sampling method. This survey is a quantitative survey. From the results of this study, we can see that knowing the TAIX law has a positive and significant impact on road tax payment compliance at SAMSAT Batam Center Office. This is seen from t count 5.185 > t table 1.189 and sig 0.399, which shows that taxpayer perceived effects sometimes have no significant impact on taxpayer compliance. This can be seen from the t-count value of 2.968 and the sig 0.004 <0> 0.05, which allows us to conclude that the use of e-Samsat has no positive impact on road tax compliance. Keywords : the impact of taxpayer awareness, tax santions, use of E-Samsat on motorvehcile taxpayer comliance

Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Pajak Pribadi di Kota Batam Rudiman, Rudiman; Ompusunggu, Hermaya
SCIENTIA JOURNAL Vol 5 No 4 (2023): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v5i4.7747

The purpose of this study was to find out whether tax sanctions, taxpayer awareness and tax knowledge affect personal taxpayer compliance in the city of Batam. In this study, researchers used a questionnaire method. The population in this study is the number of taxpayers who report at KPP Pratama Batam Selatan. Using the Slovin formula, this study's sample represents 10 percent of the total population. This investigation utilises primary data. This study's data collection method was a questionnaire. This investigation employs the Statistical Package for the Social Sciences (SPSS) for data analysis. With a Tcount of 3.068 > Ttable of 1.98489 and a Sig. 0.003 0.05, tax sanctions on personal taxpayer compliance are obtained with a Tcount of 3.068 > Ttable of 1.98489. This indicates that Ha is approved and Ho is rejected. Therefore, it can be partially concluded that tax sanctions have a substantial impact on taxpayer compliance in the city of Batam. The Tcount value is 1.676 Ttable 1.98489, and the Sig. is 0.097 > 0.05, based on the research findings regarding taxpayer awareness of compliance. This indicates that Ho is recognised while Ha is not. Therefore, it can be partially concluded that taxpayer awareness has no significant effect on taxpayer compliance in Batam. Based on the research results of tax knowledge on taxpayer compliance, the Tcount value is 0.817 <Ttable 1.98489 and the Sig. 0.416 > 0.05. This means that Ho is accepted and Ha is rejected. So it can be concluded partially that tax knowledge has no significant effect on taxpayer compliance in the city of Batam. Based on the research results of tax sanctions, taxpayer awareness and knowledge of taxation on taxpayer compliance, the Fcount value is 23.074 > Ftable 2.7 and the value of Sig. of 0.000 <0.05. This means that Ho is rejected and Ha is accepted. So it can be concluded that simultaneously tax sanctions, taxpayer awareness and tax knowledge have a significant effect on taxpayer compliance in the city of Batam.

PENGARUH PEMAHAMAN PERPAJAKAN, KESADARAN PERPAJAKAN DAN PENERAPAN E�FILING TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA BATAM Silalahi, Monalisa; Ompusunggu, Hermaya
SCIENTIA JOURNAL Vol 6 No 2 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i2.8678

The study aims to evaluate the effect of understanding taxation, tax awareness and the application of e-filing on taxpayer compliance in Batam City. The methodology used is quantitative; numerical information from the data provided will be statistical tests related to taxpayer compliance. The population is 400,034 individual taxpayers recorded in KPP Pratama Batam Selatan in 2022. The sample collection method used is a random sampling technique through a random selection process. The results of the sample calculation of researchers applying the Slovin formula with a population of 400,034 and an error rate of 10%. Researchers get 99.9 respondents, rounded up to 100. The data collection technique uses a questionnaire in which respondents provide answers to a series of questions posed using a G-forrm measured on a Likert scale. Tests carried out in this study include descriptive analysis, validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test t test, f test and coefficient of determination test. SPSS 26 program used to manage data. The partial findings are that tax understanding, awareness, E-Filing Implementation has a positive effect on taxpayer compliance, simultaneously that Taxpayer Compliance (Y) is significantly influenced by the variables of Tax Understanding (X1), Tax Awareness (X2), and E-Filing Implementation (X3).

PENGARUH SKALA USAHA, PEMBIAYAAN DAN HUBUNGAN KEUANGAN BANK TERHADAP KINERJA UMKM Naibaho, Zesri Ade Putri; Ompusunggu, Hermaya
SCIENTIA JOURNAL Vol 6 No 6 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

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The purpose of this study is to examine how bank financial relationships, business scale, and financing affect the performance of MSMEs in Bengkong District. A quantitative approach using multiple linear regression analysis approaches is the research methodology employed. The findings demonstrated that the performance of MSMEs was positively and significantly impacted by business scale. The performance of MSMEs improves with increasing firm scale. The performance of MSMEs is also positively and significantly impacted by financing; the easier it is for MSMEs to get financing, the better their performance will be. Additionally, the performance of MSMEs is positively and significantly impacted by bank partnerships; the stronger the relationship between MSMEs and banks, the higher the performance of MSMEs. The performance of MSME's is also significantly impacted by bank financial ties, funding, and business scale. It is advised that MSMEs in Bengkong Subdistrict continue to grow their businesses, broaden their access to funding, and cultivate positive banking connections in light of the study's findings. To increase corporate performance and competitiveness, MSMEs also require extensive support and help from local governments and affiliated organisations.

ANALISIS PENGARUH KETERSEDIAAN PEMBIAYAAN, PENGETAHUAN AKUNTANSI, DAN DIGITALISASI TERHADAP KINERJA UMKM DI KOTA BATAM Rusanto, Patrick; Ompusunggu, Hermaya
SCIENTIA JOURNAL Vol 7 No 2 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i2.9542

The objective of this research is to determine the influence of financing availability, accounting knowledge, and digitalization on the performance of Small and Medium Enterprises (MSMEs). This study employs a quantitative research approach. There are 81,486 MSMEs registered at the Batam City Department of Cooperatives and Micro, Small and Medium Enterprises. The research sample consists of 102 MSMEs, determined using the Slovin formula and selected through simple random sampling. The t-test results indicate that financing availability has no significant effect on MSMEs performance, while accounting knowledge and digitalization have a significant impact on MSMEs performance. Furthermore, the F-test results show that financing availability, accounting knowledge, and digitalization together influence MSMEs performance

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