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All Journal Measurement : Jurnal Akuntansi SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi JURSIMA (Jurnal Sistem Informasi dan Manajemen) Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ilmiah Wahana Pendidikan JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Sistem Informasi dan Manajemen SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Ompusunggu, Hermaya
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PENGGUNA FINTECH DI KOTA BATAM Nataliya, Veronica; 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.v7i2.9575

Abstract

This study examines the factors influencing MSMEs' interest in adopting fintech services in Batam City. Data was collected through online questionnaires and direct interactions, targeting 81,486 MSMEs registered with the Batam Cooperative Office. From this population, 100 respondents were selected using Slovin's formula to ensure representativeness. Statistical methods such as multiple linear regression and hypothesis testing were used, with SPSS version 29 ensuring accurate results. The findings show that the ease of using fintech significantly influences MSMEs' interest, as these services simplify financial management in a practical and efficient way. However, risks such as potential losses from system errors, hacking, or fraud remain major concerns that hinder adoption. Trust also plays a critical role, encompassing aspects like security, the provider's reputation, user experiences, and caution regarding financial risks. Building trust through transparency, user education, and quality customer service can encourage more MSMEs in Batam to embrace fintech services
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA RSIA “ KASIH SAYANG IBU-BATAM” Ompusunggu, Hermaya
JURSIMA Vol 6 No 2 (2018): Jursima Vol. 6 No. 2, Desember 2018
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v6i2.132

Abstract

Artikel ini menganalisis bagaimana penerapan, efektivitas dan efisiensi Sistem Informasi Akuntansi (SIA) Penerimaan dan Pengeluaran Kas pada RSIA “Kasih Sayang Ibu-Batam”. Jenis dan pendekatan dalam penelitian ini deskriptif kualitatif dengan menggunakan data primer dan sekunder. Tehnik pengumpulan datanya dengan observasi yaitu wawancara dan dokumentasi serta studi kepustakaan. Tehnik analisis datanya menggunakan tehnik deskriptif dengan uji kredibilitas data menggunakan triangulasi. Tehnik pengambilan sampel dengan metode snowball. Variabel operasional pada penelitian ini meliputi: Sistem Informasi Akuntansi Penerimaan dan Sistem Informasi Akuntansi Pengeluaran Kas pada RSIA “Kasih Sayang Ibu-Batam”. Hasil penelitian menunjukkan bahwa penerapan Sistem Informasi Akuntansi (SIA) Penerimaan dan Pengeluaran Kas pada RSIA “Kasih Sayang Ibu-Batam” sudah efektif dan efisien. Tetapi perlu disempurnakan lagi jaringan yang membentuk sistem informasi akuntansi pada RSIA “Kasih Sayang Ibu-Batam” dengan dilakukannya penambahan beberapa fungsi/ bagian di struktur organisasinya serta membentuk tim pengawasan internal (tim auditor) guna melakukan audit baik secara berkala maupun insidental untuk pencegahan, koreksi dan penanggulangan masalah perusahaan untuk menyempurnakan jaringan sistem dan meningkatkan pelayanan kesehatan terhadap masyarakat (customer) pada RSIA “Kasih Sayang Ibu-Batam”. Serta perlu diadakannya kebijakan penggunaan cek atas nama perusahaan client/ supplier yang bekerjasama dengan RSIA “Kasih Sayang Ibu-Batam” dalam transaksi baik penerimaan maupun pengeluaran kas yang bernilai besar selain pemindahbukuan supaya lebih aman sehingga penggunaan uang tunai untuk transaksi yang bernilai besar seharusnya ditiadakan untuk menghindari resiko perusahaan.
PENGARUH HEDONIC MOTIVATION, PRICE VALUE DAN RISK PERCEPTION TERHADAP FINTECH ADOPTION PADA KALANGAN MAHASISWA DI KOTA BATAM Wangdra, Jacelyn; Ompusunggu, Hermaya
SCIENTIA JOURNAL Vol 7 No 3 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i3.9660

Abstract

Nowadays, students in Batam City are increasingly using Fintech services as a financial management solution. Fintech is a service provider that supports the transaction process to be faster. Students sometimes do not realize that Fintech had changed their lifestyle to become more consumptive, did not realize that there are differences in perception of the value of the prices paid, and most recently the emergence of fear. This research aims to investigate the influence of hedonic motivation, price value and risk perception towards Fintech Adoption among students in Batam. This research used quantitative techniques. The sampling technique that was used is the Slovin Formula with a total of 167 respondents as barbarslot a means of determining the number of samples selected using purposive sampling. Data collection was carried out by distributing questionnaires via Google Form. Descriptive statistical test, validity test, reliability tests, and normality test used SPSS 26. The results of regression analysis to 1.334 Accounting students in Batam show that Hedonic Motivation (X1) and Price Value (X2) has positive and significant effect on Fintech Adoption (Y). Risk Perception (X3) on the other hand, is not as significant. The F-test shows that the regression model was significant enough overall (F = 116.228; p < 0.05), meaning the three variables collectively influenced Fintech Adoption. An R² value of 0.681 suggested that 68.1% of the variance in Fintech Adoption was explained by the model, while the remaining 31.9% was attributed to other factors outside the study.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN TOTAL ASET TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN FARMASI TERDAFTAR BURSA EFEK INDONESIA puspita, Wira; Ompusunggu, Hermaya
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 5 No. 3 (2020)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Sektor keuangan adalah salah satu bidang yang dapat dikatakan sangat penting bagi perusahaan. Ini karena sektor keuangan menghasilkan laporan keuangan untuk perusahaan yang digunakan untuk melihat kinerja dan pertumbuhan perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis "pengaruh profitabilitas, likuiditas dan total aset terhadap pertumbuhan laba di perusahaan farmasi yang terdaftar di bursa efek indonesia" untuk periode 2015-2019. Spss24 digunakan untuk menganalisis data penelitian ini, metode pengambilan sampel menggunakan purposve sampling dengan 35 sampel dengan periode 5 tahun. Rasio keuangan dapat digunakan untuk melihat kinerja keuangan dan pertumbuhan laba. Penelitian ini menganalisis rasio keuangan dan total aset perusahaan menggunakan metode analisis statistik deskriptif dengan variabel dependen pertumbuhan pendapatan dan variabel independennya adalah roa, cr dan total aset. Dapat dilihat bahwa pada Gambar 4.2 berdasarkan uji p-plot di atas titik sebar dan mengikuti garis diagonal, dapat disimpulkan bahwa data terdistribusi secara normal.
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Siahaan, Nuri Sylvia Marsaulina; Ompusunggu, Hermaya
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 5 No. 3 (2020)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Salah satu investasi yang sangat menarik bagi investor saat ini adalah berinvestasi di bidang keuangan, salah satunya adalah pengembalian saham. Tujuan berinvestasi di pasar modal adalah untuk mendapatkan Return Saham seperti yang diharapkan. Sebelum membeli saham, investor harus mengamati atau menganalisis laporan mereka menggunakan rasio keuangan, rasio yang digunakan dalam penelitian ini adalah Return On Asset, Net Profit Margin, dan Current Ratio. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ROA, dana NPM CR terhadap Return Saham perusahaan makanan dan minuman yang terdaftar di bursa efek Indonesia pada periode 2015-2019. Pengambilan sampel dari 26 perusahaan menggunakan purposive sampling dan penelitian kuantitatif menggunakan analisis regresi linier berganda. Dari hasil analisis uji T ROA memiliki tingkat signifikan 0,005 <0,05, NPM memiliki tingkat signifikan 0,623> 0,05 dan 0,631> 0,05. Ini menjelaskan secara parsial ROA memiliki pengaruh positif signifikan terhadap pengembalian saham dan NPM dan CR tidak memiliki pengaruh signifikan terhadap pengembalian saham. Dari hasil analisis F ROA, uji NPM dan CR memiliki signifikan 0,023 <0,05 yang menjelaskan secara simultan memiliki pengaruh signifikan dan positif terhadap return saham.
LITERASI MANAJEMEN KEUANGAN SEDERHANA PADA UMKM KELURAHAN PATAM LESTARI Ompusunggu, Hermaya; Husda, Anggun Permata; Rustam, Triana Ananda
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2023): Volume 2 Nomor 1 2023
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64795/jupadai.v2i1.75

Abstract

The presence of financial technology (fintech) in Indonesia helps micro, small and medium enterprises (MSMEs) in developing their businesses. Increased access to the world of banking has made MSME business easier. However, the limited ability of MSME players to apply fintech hinders its spread. "Fintech is a technological innovation aimed at complementing and facilitating financial transactions in society. The existence of fintech will make it easier for people to access various products in the financial sector and facilitate transactions and increase financial literacy. "MSMEs in Indonesia contribute 60% of the country's economy and absorb 97% of the workforce. However, even though there are more than 60 million MSMEs in Indonesia, only 12% can get financing or business capital loans from banks. This is where the role of fintech comes to help MSMEs,". Simple financial management literacy with an approach to financial technology is very relevant to current conditions. One of the applications of financial management with financial technology is as a medium for investing in stocks, where currently using smartphones significantly increases the efficiency of stock investment activities compared to conventional investment methods. The target participants in community service activities are MSME actors in the Patam Lestari Village area. The reason for choosing MSMEs is that currently the condition is being hit by the Covid19 pandemic, it has an impact on the economy of society in general and the buying and selling process of MSMEs in particular. The methods used in community service are counseling, question and answer, and practice methods. The results of the training received a good response from the participants. This can be seen from the results of the questionnaire that was distributed, there were 85% of participants who strongly agreed that the topics discussed were in accordance with the participants' expectations, 87% of participants strongly agreed that the material presented by the speaker was clear, and 89% of participants strongly agreed that the speaker mastered the topic presented.
Pengaruh Kualitas Pelayanan Account Representative, Sanksi Pajak Dan E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Batam Selatan Syahfitri, Lucy Adha; Ompusunggu, Hermaya
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1809

Abstract

This study aims to determine how individual taxpayer compliance at KPP Pratama batam is influenced by the influence of Account Representative Service Quality, Tax Sanctions and E-Filling taxpayer awareness. The population in this study were 400,034 individual taxpayers registered at KPP Pratama batam. The analytical method in this study is multiple linear regression. The sampling technique uses proportional random sampling, which is calculated using the slovin formula so that a sample size of 100 respondents is obtained.  The data source used is primary data through questionnaires, while the data analysis technique used is multiple linear regression analysis. The results of this study indicate that the Quality of Account Representative Services, Tax Sanctions and E-Filling have a significant effect on Individual Taxpayer Compliance
Studi empiris sistem pembayaran cashless dan cardless Ompusunggu, Hermaya; Poniman, Poniman
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.v8i2.2037

Abstract

Penelitian ini bertujuan untuk mengidentifikasi sistem pembayaran dengan menggunakan cashless dan cardless, khususnya di Kota Batam. Tahapan penelitian ini dibagi menjadi lima tahapan. Tahapan pertama yaitu melakukan kajian literatur dan pengembangan konsep penelitian untuk mendapatkan data yang mendukung permasalahan terkini dalam latar belakang. Berikutnya Melakukan wawancara, observasi dan pengumpulan data dari berbagai sumber. Tahapan berikutnya adalah meninjau perkembangan praktik Cashless dan Cardless di Kota Batam . Selanjutnya mengidentifikasi motivasi pengguna Cashless dan Cardless khususnya terkait transaksi e-commerce dan Tahapan terakhir adalah analisis data serta membuat laporan hasil penelitian. Penelitian ini menggunakan pendekatan kualitatif dengan scooping review untuk mengidentifikasi korelasi perkembangan e-commerce dengan Cashless dan Cardless di era society 5.0 serta motivasi apa yang melatarbelakangi masyarakat menggunakan Cashless dan Cardless payment. Scoping review merupakan metode yang digunakan untuk mengidentifikasi literatur secara mendalam dan menyeluruh yang diperoleh melalui berbagai sumber dengan berbagai metode penelitian serta memiliki keterkaitan dengan topik penelitian.Hasil penelitian menunjukkan bahwa sistem pembayaran cashless dan cardless banyak diminati masyarakat. Karena selain mudah, seluruh transaksi dapat tercatat secara detail sehingga pengguna dapat melacak dan mengontrolnya dan kemanan tetap terjaga. Namun kelemahannya juga ada yaitu pengguna bisa semakin boros karena mudah menggunakannya, privasi tidak terjaga karena otomatisasi sehingga kerahasiaan transaksi sulit untuk ditutupi.
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

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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.
Pengaruh Kualitas Produk Dan Promosi Terhadap Keputusan Pembelian Serum Avoskin Di Kota Batam Rustam, Triana Ananda; Husda, Anggun Permata; Poniman, Poniman; Ompusunggu, Hermaya
Prosiding Vol 6 (2024): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

The increasingly rapid business development and tight competition between competitors make companies continue to improve their business capabilities. Therefore, competition is very important for the success or failure of a company. So that companies must be more careful in reading and anticipating market conditions so that they can provide added value that can increase consumer purchasing decisions. This study aims to determine the effect of product quality and promotion on purchasing decisions for Avoskin serum products in Batam City. This type of research is quantitative research. Data analysis uses multiple linear regression analysis methods with purchasing decisions as dependent variables and product quality and promotion as independent variables. The research sample was 138 respondents
Co-Authors Afdal Afdal, Afdal Aini, Fajri Nur Anggun Permata Husda Aurelia, Mariana Dewi, Eva Maulina Fahmi, Fauziah fortune, rut Haposan Banjarnahor Husda, Anggun Permata Juan, Raja Eka Maya Richmayati Muhammad Rasid Ridho Naibaho, Zesri Ade Putri Nataliya, Veronica Octavianty, Vira Oktaviani oktaviani Poniman Poniman Putri, Silvia Yalni Rudiman, Rudiman Rusanto, Patrick Rustam, Triana Ananda Siahaan, Nuri Sylvia Marsaulina Silalahi, Monalisa simamora, Samuel fernando Sinaga, Eli Fransiska Sinaga, Septika Syahfitri, Lucy Adha Wangdra, Jacelyn Wira Puspita