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All Journal Measurement : Jurnal Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) SEIKO : Journal of Management & Business Journal Of Management Science (JMAS) Jurnal Akuntansi Barelang Jurnal Puan Indonesia JUPADAI : Jurnal Pengabdian Kepada Masyarakat SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Husda, Anggun Permata
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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GREEN ACCOUNTING : A BIBLIOMETRICS ANALYSIS Husda, Anggun Permata
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.v8i2.8826

Abstract

A continuity method that is in line with recent advancements in the accounting industry is green accounting. The economy is one of the many areas that green accounting affects. Information that is precise, accountable, and transparent is provided to stakeholders through the application of Green Accounting to environmental accounting. The most important research publications in green accounting as well as statistical trends in the field are the focus of this study. Research data was gathered and examined from 1000 publications using the keyword "Green Accounting" on Google Scholar using the VOSviewer software. The results of research on green accounting conducted over the last ten years, from 2014 to 2024, are significant to study and a subject that academics frequently write about, according to the processed data. The research results provide a systematic contribution to Green Accounting research.
Pemahaman Wirausaha Bagi Remaja dan Ibu-Ibu Majlis Taklim Al-Muslimah Kelurahan Tembesi Kota Batam Ibrahim, Ukas; Jamba, Padrisan; Husda, Anggun Permata
PUAN INDONESIA Vol. 6 No. 1 (2024): Jurnal Puan Indonesia vol 6 no 1 Juli 2024
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v6i1.245

Abstract

The material provided in this coaching is divided into 2 groups, namely the legal group and the business group aimed at "Teenagers/Young Generation", and Ms. Majlis Taklim Al-Muslimah, especially Majlis taklim, Rexvin Boulevad Housing, Tembesi Village, Batam City. in the legal group is to provide an introduction and/or understanding regarding the understanding of regulations relating to trade and other businesses, because after all, in the future they will be the next generation of religious, national and state leaders, especially to the younger generation. And mothers as motivators in building home businesses ladder. So that it will be better in the future, from an early age, we will be given an understanding of the legal rules that exist among the people of the nation and state, with the hope that with this kind of education, teenagers and women in the council will better understand and implement them, in their business activities and/or in the business world. Brief education and/or coaching like this can be understood, the training material given to business groups is to provide an introduction and/or understanding as well as inviting teenagers/young generations and mothers of taklim councils, especially for majlis planning in developing their business talents, to understand the importance to live independently in the future, of course, understand how to do good work, be honest and fair, and understand how development goes.
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR SAMSAT KOTA BATAM Zendrato, Eka Yudianto; Husda, Anggun Permata
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9056

Abstract

This research aims to examine the factors that influence motor vehicle taxpayer compliance, namely the variables of tax knowledge, taxpayer awareness and tax sanctions. Motor vehicle tax is a form of regional income and is used for the benefit of the region as well. The population in this study are motor vehicle taxpayers registered with the Batam City Samsat who live in the Batam City sub-district. The sample in this study took a sample with an error rate of 10% using the Slovin formula. This research uses a quantitative method by distributing a Google Form questionnaire to 100 respondents as a sample with a Likert scale in this research. Then the data obtained was processed using SPSS V26. This research uses multiple linear regression analysis techniques. The results of this research with the tax knowledge variable influence motor vehicle taxpayer compliance with a significance of 0.000 < 0.05. The taxpayer awareness variable influences motor vehicle taxpayer compliance with a significance value of 0.020 < 0.05, and the tax sanctions variable influences motor vehicle taxpayer compliance with a significance value of 0.001 < 0.05. Based on the results of hypothesis testing in this research, it can be concluded that the variables of tax knowledge, taxpayer awareness and tax sanctions have a simultaneous effect on taxpayer compliance with Samsat motor vehicle tax in Batam City. Keywords: Tax knowledge, taxpayer awareness, tax sanctions, taxpayer compliance, motor vehicle tax
ANALISIS KETERBACAAN LAPORAN TAHUNAN DAN RELEVANSI NILAI INFORMASI KEUANGAN TERHADAP AUDIT FEE Ompusunggu, Hermaya; Poniman, Poniman; Husda, Anggun Permata; Rustam, Triana Ananda
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 2 (2024): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i2.7109

Abstract

Penelitian ini bertujuan untuk menganalisis keterbacaan laporan tahunan dan relevansi nilai informasi keuangan terhadap audit fee. Populasi dalam penelitian ini adalah Perusahaan manufaktur yang terdaftar di BEI periode 2018-2022. Teknik pengumpulan data dalam penelitian ini dengan teknik dokumentasi dengan mendokumentasikan laporan tahunan perusahaam manufkatur consumer googs and baverage dari tahun 2018-2022. Metode Analisis data dengan menggunakan software SPSS versi 25 dengan melakukan analisis deskriptif, uji asumsi klasik dan yang terakhir adalah uji t dan uji f untuk melihat hasil dari penelitian ini. Hasil dari penelitian ini adalah Keterbacaan laporan tahunan tidak berpengaruh signifikan terhadap audit fee, Relevansi nilai informasi keuangan juga tidak berpengaruh dignifikan terhadap audit fee dan secara simultan Keterbacaan laporan keuangan dan Relevansi nilai informasi keuangan juga tidak berpengaruh signifikan terhadap audit fee di perusahaan manufaktur sub sektor makanan dan minuman.
Analisis Kebijakan Dividen, Kebijakan Hutang dan Net Profit Margin Terhadap Price to Book Value Pada Perusahaan Manufaktur Agustini, Windy; Husda, Anggun Permata
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4300

Abstract

Dunia bisnis Indonesia telah berkembang. Bertambahnya jumlah perusahaan baru meningkatan persaingan dalam dunia bisnis. Tujuan dari perusahaan dalam jangka pendek untuk memaksimalkan sumber daya yang dimiliki sebuah perusahaan tertentu. Sedangkan, jangka panjang untuk mengefisienkan kekayaan pemegang saham dengan cara mengefisienkan nilai dari perusahaan. Penelitian melakukan tujuan untuk mengetahui efek apa yang terjadi pada kebijakan dividen, kebijakan hutang dan net profit margin terhadap price to book value pada perusahaan manufaktur sector property dan real estate. Populasi pada penelitian ini adalah perusahaan manufaktur sector property dan real estate pada periode 2017-2021 dengan total 79 perusahaan. Metode purposive sampling digunakan dalam penelitian ini dan 6 perusahaan memenuhi kriteria sampling yang ditetapkan oleh peneliti. Hasil pengujian hipotesis dengan uji-t menunjukkan bahwa kebijakan dividen berpengaruh negative terhadap price to book value dengan angka signifikan 0,000 < 0,05. Kebijakan hutang berpengaruh negative terhadap price to book value dengna angka signifikan 0,000 < 0,05. Net profit margin tidak berpengaruh terhadap price to book value dengan signifikan 0,182 > 0,05. Sementara itu, hasil uji F menginstruksikan bahwa kebijakan dividen, kebijakan hutang dan net profit margin berpengaruh terhadap price to book value dengan nilai signifikan 0,000 < 0,05. Persentase koefisien determinasi model regresi sejumlah 48,1% dan selisihnya sisanya terpengaruh oleh aspek lain yang tidak tercantum dalam penelitian tersebut. Kata Kunci : Kebijakan dividen, kebijakan hutang, net profit margin, price to book value
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional Dan Ukuran Perusahaan Terhadap Kebijakan Dividen Kartono, Kartono; Husda, Anggun Permata
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4349

Abstract

Tujuan dilaksanakannya penelitian ini adalah untuk mengetahui pengaruh kepemilikan manajerial, kepemilikan institusional, dan ukuran perusahaan terhadap kebijakan dividen. Objek yang digunakan dalam penelitian ini adalah perusahaan sektor pertambangan dengan sub sektor batu bara yang terdaftar di Bursa Efek Indonesia (BEI) dalan rentang tahun 2017-2021. Jumlah populasi sebanyak 25 perusahaan dan sampel yang diperoleh sebanyak 8 perusahaan dengan memanfaatkan teknik penyampelan purposive sampling. Teknk analisis data yang dimanfaatkan dalam penelitian ini adalah analisis regresi linear berganda dan data yang digunakan berupa data sekunder. Hasil yang diperoleh dalam penelitian ini menyatakan bahwa kepemilikan manajerial dan kepemilikan institusional secara parsial tidak memberikan pengaruh terhadap kebijakan dividen, sedangkan ukuran perusahaan secara parsial memberikan pengaruh terhadap kebijakan dividen. Apabila secara bersama-sama kepemilikan manajerial, kepemilikan institusional dan ukuran perusahaan memberikan pengaruh terhadap kebijakan dividen. Kata Kunci: Kebijakan Dividen, Kepemilikan Institusional, Kepemilikan Manajerial, Ukuran Perusahaan.
ANALISIS PROFITABILITAS DAN RASIO AKTIVITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Itsniani, Fitria Senjaning; Husda, Anggun Permata
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

This study aims to determine the analysis of profitability and the ratio of activity to the value manufacturing companies in the food and beverage listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 periods. The population of this study was selected using purposive sampling method based on predetermined criteria 10 samples of manufacturing companies were taken selected as a sample.. The method of analysis was carried out using multiple linear regressions analysis and the applicationinstrument the SPPS (Statistical Product and Services Solutions). The result of this study simultaneously state that Profitability and Activity Ratios have no significant effect on firm value.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA BATAM SELATAN Junita, Melssyka; Husda, Anggun Permata
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.v5i4.7459

Abstract

The author's research is to evaluate the compliance level of individual taxpayers in Batam City. by utilizing thevariable tax amnesty and tax socialization Using a quantitative approach, this research is indicated as a causalassociative research. This study aims to provide and understand the relationship between the variablesinvolved, as measured by a numerical scale. The data collection method uses a questionnaire and distributesit to all individual taxpayers and the number of samples in this study is 100 personal taxpayers registered atKPP Pratama South Batam. Statistical test results show that tax amnesty has a positive effect on taxpayercompliance and tax socialization has a positive effect on taxpayer compliance. Statistical test results show thattax amnesty and tax socialization produce an Fcount of 22.665 and a significance of 0.00. Therefore, the testresults show that tax amnesty and tax socialization have a simultaneous effect on individual taxpayercompliance
PENGARUH PELAYANAN FISKUS, EFEKTIVITAS SISTEM PERPAJAKAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA BATAM SELATAN Pasaribu, Sara; Husda, Anggun Permata
SCIENTIA JOURNAL Vol 5 No 5 (2023): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v5i5.7482

Abstract

Taxpayer compliance is a situation where the taxpayer fulfills all tax obligations and exercises his tax rights. This study aims to determine and analyze the influence of tax authorities, effectiveness of the tax system, and awareness of taxpayers on taxpayer compliance. Researchers used quantitative research with a sample of 100 people obtained using the formulaslovin. The sampling technique used in this study isprobability by methodsimple random sampling. Data collection was carried out by distributing questionnaires and using a Likert scale which was then processed using the SPSS Version 25 program. The results showed that the tax service variable had an effect on individual taxpayer compliance with a significant T-test value of 0.001 which is less than 0.05. The effectiveness of the taxation system variable also influences individual taxpayer compliance with a significant T-test value of 0.001 which is less than 0.05. As well as the variable taxpayer awareness has an effect on individual taxpayer compliance with a significant value of the T test of 0.006 which is less than 0.05. This gives the conclusion that the variables of tax authorities, the effectiveness of the taxation system, and taxpayer awareness have an effect on taxpayer compliance
The influence of financial literacy, financial attitude and lifestyle on personal financial management of students at Batam International University Apunlawan, Intan Larasati; Husda, Anggun Permata
Junal Ilmu Manajemen Vol 8 No 2 (2025): April: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v8i2.661

Abstract

Financial management is closely related to managing finances in everyday life, both individuals and groups with certain goals. Personal financial management is very much needed because good financial management may be used as a guideline for someone to minimize consumptive behavior. This research aims to investigate more about the impact of financial literacy, financial attitudes and lifestyle on personal financial management. The study method used is quantitative using a non-probability sampling technique approach. The population or sample used in the study were accounting students at Batam International University with a total of 100 respondents. Data was obtained by distributing questionnaires directly via Google Form, which was then analyzed using the SPSS version 27 application. The results of the research explain that financial literacy, financial attitudes and lifestyle have a positive and significant effect on personal financial management. In addition, this study also found that financial literacy, financial attitudes and lifestyle together have a positive and significant effect on personal financial management.
Co-Authors Agustini, Windy Apunlawan, Intan Larasati Elma, Theresa Haldy, Muhammad Haposan Banjarnahor Ibrahim, Ukas Itsniani, Fitria Senjaning Junita, Melssyka Kartono, Kartono Laia, Dewiyanti Ompusunggu, Hermaya Padrisan Jamba, Padrisan Pasaribu, Sara Poniman Poniman Rustam, Triana Ananda Saputra, Asron Zendrato, Eka Yudianto