Claim Missing Document
Check
Articles

Found 6 Documents
Search

PENGARUH RETURN ON ASSETS, NET PROFIT MARGIN DAN EARNING PER SHARE TERHADAP RETURN SAHAM PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK Selviani, Novita; Putra Prima, Argo
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

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

Abstract

In Indonesia the capital market has increased share sales. Before buying shares, investors should analyze their reports using financial ratios, the ratios used in this study are Return On Assets, Net Profit Margin and Earning Per Share. The purpose of this study was to determine the effect of ROA, NPM and EPS on the stock returns of Consumer Goods Industry companies listed on the Indonesia Stock Exchange in the period 2014 - 2018. Sampling of 22 companies using purposive sampling and this research is a quantitative study using multiple linear regression analysis. From the results of the analysis of the T ROA test has a significant level of 0.634> 0.05, NPM has a significant level of 0.792> 0.05 and EPS has a significant level of 0.037 <0.05. This explains partially ROA and NPM have no effect on stock returns and only EPS has a significant effect and positive on stock returns. From the results of the analysis of the F ROA test, NPM and EPS have a significant level of 0.033 <0.05 which explains simultaneously have a significant and positive effect on stock returns.
Peningkatan Kesadaran dan Kemudahan Pelaporan Pajak melalui Penerapan E-Filing di Perumahan Buana Central Park Tipa, Handra; Putra Prima, Argo; Syukrina E Janrosl, Viola; Satria, Robby; Arista, Anggia; Fajrah, Nofriani
PUAN INDONESIA Vol. 6 No. 2 (2025): Jurnal Puan Indonesia Vol 6 No 2 Januari 2025
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v6i2.344

Abstract

Tujuan dari pengabdian masyarakat ini adalah untuk meningkatkan kesadaran dan kemampuan warga Perumahan Centra Park dalam menggunakan sistem e-Filing untuk pelaporan pajak. Dengan menggunakan metode sosialisasi, pelatihan, dan pendampingan teknis, program ini berhasil meningkatkan kesadaran warga tentang pentingnya pelaporan pajak secara digital. Pelaporan pajak merupakan kewajiban setiap warga negara yang harus dilakukan secara tepat waktu dan benar. Namun, masih terdapat banyak kendala yang dihadapi masyarakat, seperti kurangnya pemahaman akan prosedur pelaporan dan keterbatasan waktu. Artikel ini membahas kegiatan pengabdian masyarakat yang bertujuan untuk meningkatkan kesadaran dan kemudahan pelaporan pajak melalui penerapan e-Filing di Perumahan Buana Central Park. Kegiatan ini meliputi sosialisasi manfaat e-Filing, pelatihan teknis pengisian, dan pendampingan langsung. Hasil dari kegiatan ini menunjukkan peningkatan pemahaman masyarakat tentang pajak dan penggunaan e-Filing, serta peningkatan jumlah pelaporan pajak yang dilakukan secara mandiri.
PENGARUH KECERDASAN EMOSIONAL, PERILAKU BELAJAR, EFIKASI DIRI DAN MINAT BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI Milla, Zahrotul; Putra Prima, Argo
SCIENTIA JOURNAL Vol 6 No 3 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i3.8417

Abstract

Educational development plays an important role and is a measure of the progress or decline of a country'sdevelopment process. Education is the beginning of the formation of behavior, thoughts and character of everyhuman being. University is the highest achievement in Indonesia's national education system. Having highereducation can produce talented individuals who can better shape the future of a country. This research aimsto determine the influence of emotional intelligence, learning behavior, self-efficacy and interest in learning onthe level of understanding of accounting. Researchers conducted research at several universities in BatamCity using quantitative-based research and with a sample size of 300 respondents. And it results that emotionalintelligence, learning behavior and interest in learning have a positive and significant effect, while self-efficacydoes not have a significant effect on the level of understanding of accounting.
Pengaruh Literasi Keuangan, Penggunaan E-Money, dan Pengendalian Diri Terhadap Perilaku Konsumtif Mahasiswa di Kota Batam Susanti Gari, Susi; Putra Prima, Argo
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1059

Abstract

This study aims to analyze the effect of financial literacy, e-money usage, and self-control on students’ consumptive behavior in Batam City. The rapid development of digital payment systems and the lack of financial management awareness are assumed to encourage higher consumptive behavior among university students. This research employed a quantitative approach using a survey method involving 100 accounting students from five universities in Batam City. The sample was determined using the Slovin formula, and data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that financial literacy and e-money usage have a significant partial effect on students’ consumptive behavior, while self-control does not have a significant effect. Simultaneously, financial literacy, e-money usage, and self-control significantly influence students’ consumptive behavior. The coefficient of determination shows that these three variables explain 20.1% of the variation in consumptive behavior, while the remaining percentage is influenced by other factors outside the research model. These findings highlight the importance of improving financial literacy and managing e-money usage wisely to reduce consumptive behavior among students.
Pengaruh Pemahaman Akuntansi, Sistem Pengendalian Internal, dan Penerapan SAK EMKM Terhadap Kualitas Laporan Keuangan UMKM di Kota Batam Nazara, Karyaman; Putra Prima, Argo
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1064

Abstract

This study aims to analyze the effect of accounting understanding, internal control systems, and the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on the quality of MSMEs’ financial statements in Batam City. This research employs a quantitative approach using a cross-sectional survey design. Data were collected through questionnaires distributed to MSME owners and analyzed using multiple linear regression analysis. The results indicate that accounting understanding, internal control systems, and the implementation of SAK EMKM each have a significant partial effect on the quality of financial statements. Simultaneously, the three independent variables have a very strong influence on financial statement quality, with a coefficient of determination of 91.6%. These findings suggest that the integration of accounting competence, effective internal control, and compliance with accounting standards is essential to improve the reliability and accountability of MSMEs’ financial reporting. This study provides important implications for policymakers and stakeholders in designing training and assistance programs to strengthen financial management practices among MSMEs.
PENGARUH FINANCIAL TECHNOLOGY, TEKNOLOGI INFORMASI AKUNTANSI DAN MEDIA SOSIAL TERHADAP PENINGKATAN PENDAPATAN UMKM KOTA BATAM Yury Anti, Mesi Yury Anti; Putra Prima, Argo
SCIENTIA JOURNAL Vol 7 No 5 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i5.10556

Abstract

The purpose of this study is to examine in depth how these three factors influence the increase in revenue of MSMEs in Batam City, both individually and collectively. This study used quantitative methods with primary data obtained from 100 MSME respondents in Batam City through questionnaires, as well as secondary data from official reports, journals, and books. Data analysis techniques included validity and reliability tests, descriptive statistical analysis, classical assumption tests (normality, multicollinearity, heteroscedasticity), multiple linear regression analysis, and hypothesis testing (t-test and F-test). The results indicate that fintech, accounting information technology, and social media, both partially and simultaneously, have a positive and significant effect on increasing MSME revenue in Batam City. This indicates that the better the utilization of these technologies, the greater the increase in MSME revenue