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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Akuntansi Barelang Economics and Digital Business Review Jurnal Pengabdian Cendikia Nusantara SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Azmiana, Risca
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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YANG MEMPENGARUHI FAKTOR-FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING Efriyenti, Dian; Azmiana, Risca; L. Tobing, Vargo Christian; Wangdra, Ronald
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.v8i2.8814

Abstract

Operating profit margin and financial leverage have increased and fluctuated but income smoothing has not completely increased, and vice versa. The practice of profit equalization phenomenon emerged to reduce fluctuations in reported profits. Another case that occurred at the Kimia Farma company, carried out profit equalization actions, allegedly marking up net profit in the 2019 financial report, in the financial report it was able to obtain a profit of IDR 132 billion. However, the reported profit is different from the actual profit of IDR 132 billion. However, the reported profit was IDR 99 billion. In another case at Indofarma Tbk, goods were found to be of higher value than they should be. As well as having an impact on profits. The aim of this research is to analyze operating profit margin and financial leverage which have an impact on income smoothing. The population in this study is the number of food and beverage companies registered on the IDX. The sampling technique used criteria so that there were 14 samples in this study. Data analysis using regression analysis. The results obtained were up to 8 companies that experienced fluctuating data from operating profit margin and financial leverage as well as income smoothing. The research results state that financial leverage has no significant effect on income smoothing, while operating profit margin has an effect on income smoothing.
Pembinaan Pencatatan Akuntansi Dan Peningkatan Pemasaran Kepada UMKM Aneka Cemilan Endez Mbak Tik Efriyenty, Dian; Hikmah, Hikmah; Azmiana, Risca
Jurnal Pengabdian Cendikia Nusantara Vol 2 No 2 (2024): Jurnal Pengabdian Cendikia Nusantara
Publisher : Lembaga Riset Cendekia, Yayasan Berkah Putera Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70104/pcn.v2i2.93

Abstract

SMEs still do not understand financial reports according to SME standards and there is no digital-based marketing media. MSMEs also have difficulty in recording finances, the accounting process is complicated. SMEs have many obstacles, including low education, lack of technological skills and limitations in preparing financial reports. Moreover, MSMEs still do not have the ability to present complete and accurate information. Likewise, in the marketing sector that is not yet known to many people, it is still based on word of mouth or only from relatives or neighbors, there is a lack of knowledge among business actors to market their products using digital. Practical methods, exercises and lectures carried out in solving financial problems of service companies, trading companies and manufacturing companies as well as marketing their products both conventionally and digitally. As intended, this activity involves collecting physical evidence of financial reports and inputting them into the MYOB software and training MSMEs to market their products digitally. So that SME businesses are known to the general public and can record their finances according to standards. And MSMEs can make financial reports independently and can be needed by external parties. The aim of this training is that UKMKM can use financial applications and MSMEs can use marketing media to market their products. The results of the service during two MSME meetings were understanding financial bookkeeping based on micro, small and medium entities in inputting sales and understanding online marketing.
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL DAN MINAT BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA TINGKAT AKHIR JURUSAN AKUNTANSI: Emotional Intelligence; Intellectual Intelligence; Learning Interest; Accounting Comprehension MARTUA YEHEZKIEL LUMBAN TOBING, RIDHO; Azmiana, Risca
SCIENTIA JOURNAL Vol 6 No 6 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

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

Abstract

This  study  looks  at  how  emotional  intelligence,  intellectual  intelligence,  and  learning  interest  affect  accounting  understanding  at  Universitas  Riau  Kepulauan,  Universitas  Internasional  Batam,  Universitas  Ibnu  Sina,  Universitas  Batam,  and  Universitas  Universal.  The  research  population  consists  of  1,475  students,  and  data  was  collected  through  an  online  survey  using  Google  Forms.  A  total  of  165  respondents  were  selected  using  purposive  sampling  with  the  Slovin  formula.  The  questionnaire  questions  were  evaluated  with  a  Likert  scale,  and  the  data  was  analyzed  using  IBM  SPSS  Version  25.  The  study  includes  descriptive  statistics,  validity-reliability  tests,  classical  assumptions,  multiple  linear  regression,  and  both  partial  and  simultaneous  hypothesis  testing.  The  results  show  that  emotional  intelligence  mostly  doesn’t  have  a  significant  effect  on  accounting  understanding,  while  intellectual  intelligence  and  learning  interest  do  have  a  significant  partial  effect  on  accounting  understanding.  Overall,  all  three  factors  collectively  affect  accounting  understanding.  The  Adjusted  R  Squared  value  of  28.6%  indicates  that  emotional  intelligence,  intellectual  intelligence,  and  learning  interest  influence  accounting  understanding
KEPUTUSAN INVESTASI CRYPTOCURRENCY PADA KAUM MILLENIAL DI KOTA BATAM Berry; Azmiana, Risca
SCIENTIA JOURNAL Vol 7 No 1 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i1.9619

Abstract

This study was conducted to examine the factors influencing Cryptocurrency Investment Decisions among Millennials in Batam City. These factors include Overconfidence, Risk Tolerance, and Financial Experience. The research approach used is quantitative, with primary data collected through distributing questionnaires. The population in this study is 443,180, and the sample size is 100 people, determined using the Slovin formula with a margin of error of 10%. This study uses probability sampling with a random sampling method. The analysis techniques include descriptive analysis, instrument testing, classical assumption testing, multiple linear regression, and hypothesis testing, with data processing using SPSS version 25. The results show that Overconfidence, Risk Tolerance, and Financial Experience have a significant impact on Cryptocurrency Investment Decisions. In conclusion, H1 is accepted, H2 is accepted, H3 is accepted, and H4 is accepted.Keywords: overconfidence, risk tolerance, financial experience, cryptocurrency investment decision.
Pembinaan Peningkatan Literasi Keuangan Digital Bagi Ibu-Ibu Rumah Tangga Hikmah, Hikmah; Efriyenti, Dian; Azmiana, Risca
Jurnal Pengabdian Cendikia Nusantara Vol 3 No 1 (2025): Jurnal Pengabdian Cendikia Nusantara
Publisher : Lembaga Riset Cendekia, Yayasan Berkah Putera Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70104/pcn.v3i1.122

Abstract

This community service aims to improve digital financial literacy for housewives, so that they can manage family finances more effectively and efficiently, and utilize digital technology to improve their economic welfare. Digital financial literacy includes an understanding of how to use technology to manage finances, such as online banking, e-wallets, and financial management applications. However, many housewives still have limited knowledge and skills in this area. This also happens to families who live in the Barelang Mega Jaya Sejati Housing Complex. The method used for this community service activity is the lecture and discussion method, so that a positive interactive dialogue occurs in order to produce several solutions to these problems. The results of this community service activity can have a positive impact on improving digital financial literacy for housewives.
PENGARUH EARNING PER SHARE DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA L. Tobing, Vargo Christian; Simatupang, Eva Malina; Efriyenty, Dian; Azmiana, Risca
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9976

Abstract

The capital market is a meeting place between stock sellers (parties who need funds) and stock buyers (parties who invest in shares). This study was conducted with the aim of knowing the effect of earning per share and dividend policy on stock prices. The objects in this study are automotive and component companies listed on the Indonesia Stock Exchange. The research period is 2017 to 2021. The population in the study amounted to 13 companies. Sampling using purposive sampling method, namely by setting criteria for research. The samples used in this study were 7 companies. The analysis methods that will be used in this study are: descriptive analysis, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis and hypothesis testing; partial test (t test) and simultaneous test (F test). The results stated that earning per share and dividend policy partially and simultaneously had a significant effect on stock prices
FACTORS THAT INFLUENCE BATAM STUDENTS' INTEREST IN INVENTING IN THE CAPITAL MARKET Efriyenti, Dian; Azmiana, Risca; Tobing , Vargo Christian L.; Rustam, Triana Ananda
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Volume 13 Nomor 2 Tahun 2025
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v13i2.10020

Abstract

Many prospective investors, including students, feel hesitant to invest due to a lack of understanding of financial literacy. This is exacerbated by previous experiences of losses that make them even more hesitant in making investment decisions. In addition, the assumption that the minimum capital required to invest is very large is also a factor that inhibits investment intentions. The method used in this study is quantitative, with a research population of 100 accounting study program students in Batam City. To determine a representative sample, the researcher used the Slovin formula, which resulted in 97 respondents. The sampling technique applied was simple random sampling, so that each individual had an equal opportunity to be selected. Data collection was carried out by distributing questionnaires that had been tested for validity and reliability. Furthermore, data analysis was carried out using multiple linear regression tests. The results of the analysis showed that minimum capital had a significant effect on the investment interest of accounting students in Batam, while financial literacy had an effect but was not significant. Based on the results of simultaneous testing in this study, it can be concluded that the independent variables (minimum capital and financial literacy) have a simultaneous effect on the interest of accounting students
Pengaruh E-Commerce Dan Penggunaan Sistem Informasi Akuntansi Terhadap Pengambilan Keputusan Berwirausaha Yuliani, Dwi Erna; Azmiana, Risca
Economics and Digital Business Review Vol. 5 No. 1 (2024): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1076

Abstract

This study aims to obtain evidence regarding the influence of e-commerce on entrepreneurial decision-making, the effect of using accounting information systems on entrepreneurial decision-making. This research was conducted at a university in the city of Batam. The collection of data used in this study is a questionnaire. The population in this study were students majoring in accounting with active student status. The data used in this study is primary data obtained by distributing questionnaires directly to 100 respondents who are determined using the solving formula with purposive sampling method. The results of the analysis show that e- commerce has a positive effect on entrepreneurial decision-making, the use of accounting information systems has a positive effect on entrepreneurial decision-making, and e-commerce and the use of accounting information systems have a positive effect on entrepreneurial decision-making.
Analisis Financial Literation, Financial Technology, Locus of Control Terhadap Financial Behavior Hikmah, Hikmah; Azmiana, Risca; Haldy, Muhammad
Prosiding Vol 6 (2024): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

Various new and diverse financial products require people to understand them more deeply if they want to use them. This is necessary to avoid making bad financial decisions, or, in other words, bad financial behavior. Individual finances can be managed well if the individual's financial behavior is responsible. Financial behavior is one of the issues that is widely discussed today. This has an impact on many phenomena that arise in Indonesian society related to poor financial management. This research is a quantitative study that aims to determine the influence of financial literacy, financial technology, and locus of control on financial behavior. The population in this study were students in Batam City. The sample size was taken as 115 respondents, using non-probability sampling and purposive sampling. Data collection was carried out through questionnaires. The analysis technique used is the PLS (partial least squares) analysis method with SmartPLS 4.0 software. The results of this study show that (1) financial literacy has a significant positive influence on financial behavior. (2) Financial technology has no significant influence on financial behavior. (3) Locus of control does not influence financial behavior.
ANALISIS PENILAIAN TINGKAT KESEHATAN BANK DENGAN METODE RISK BASED BANK RATING Prima, Argo Putra; Efriyenty, Dian; Azmiana, Risca; Mulawarman
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 12 No 1 (2024): Volume 12 Nomor 1 2024
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v12i1.8259

Abstract

The purpose of this research is to assess the level of bank health at Persero Conventional Commercial Banks in an effort to maintain the loyalty and trust of customers and the public. Financial institutions function as institutions that collect funds from the community and reuse them for the community, so that community participation can be increased and ultimately the nation's independence in development can be realized. This research uses the Risk Based Bank Rating method which consists of assessments, namely Risk Profile, Earnings and Capital to assess the health level of Persero Conventional Commercial Banks registered with Bank Indonesia for the period 2017 – 2021. Data collection techniques used by the author to obtain secondary data. Data relating to the research object was obtained from the official Bank Indonesia website. The results of this research show that the Risk Profile Conditions for credit risk and liquidity risk for banks that have received the title of less than healthy and quite healthy, banks should be careful in terms of lending. The condition of profitability at Bank Negara Indonesia, Bank Rakyat Indonesia, Bank Tabungan Negara and Bank Mandiri, which have a bank health level of composite rank one with the description of being very healthy, needs to be maintained. The overall capital condition received the title of very healthy.
Co-Authors Berry Efriyenti, Dian Efriyenty, Dian Haldy, Muhammad Hikmah Hikmah L. Tobing, Vargo Christian MARTUA YEHEZKIEL LUMBAN TOBING, RIDHO Mulawarman Prima, Argo Putra Rustam, Triana Ananda Simatupang, Eva Malina Tobing , Vargo Christian L. Wangdra, Ronald Yuliani, Dwi Erna