Article Per Year (5 Year)
p-Index From 2020 - 2025
1.532
P-Index
This Author published in this journals
All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi Barelang Jurnal Puan Indonesia Jurnal Akuntansi Keuangan dan Bisnis SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Wangdra, Ronald
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
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.
Analisis Pengetahuan Akuntansi, Pendapatan Usaha dan Pengalaman Usaha terhadap Pengembangan Usaha serta Penggunaan Informasi Akuntansi Sebagai Variabel Intervening (Kajian Empiris Pada Pelaku Usaha Mikro di Kota Batam) Br Purba, Neni Marlina; Wangdra, Ronald
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6117

Abstract

Penelitian ini dilakukan untuk tujuan menganalisis Pengetahuan Akuntansi, Pendapatan Usaha dan Pengalaman Usaha Terhadap Pengembangan Usaha serta Penggunaan Informasi Akuntansi Sebagai Variabel Intervening (Kajian Empiris Pada Pelaku Usaha Mikro di Kota Batam). Pelaku usaha mikro yang terdaftar di Dinas Koperasi dan Usaha Mikro Kota Batam dipilih sebagai objek, sedangkan pemilihan sampel dengan menggunakan metode simple random sampling dan rumus slovin sehingga sampel terpilih 88 Pelaku usaha Mikro. Analisis data dengan menggunakan uji Outer Model (Outer Loading, composite reliability, Cronbach’s alpha dan AVE) dan Inner Model (Multikolinieritas, linieritas, endogeneity, uji hipotesis langsung dan tidak langsung, uji R sqare) dengan bantuan aplikasi SmartPLS4. Hasil penelitian menunjukkan bahwa secara langsung pengetahuan dan pendapatan berpengaruh signifikan terhadap penggunaan informasi akuntansidan juga pengembangan usaha sedangkan pengalaman usaha tidak berpengaruh signifikan terhadap penggunaan informasi akuntansi dan juga pengembangan usaha. Uji pengaruh secara tidak langsung menunjukkan bahwa penggunaan informasi akuntansi tidak menjadi intervening/pemediasi variabel bebas terhadap variabel terikat.
Meningkatkan Karakteristik Anak Melalui Program Ekstrakurikuler di Perumahan Buana Impian 2 Kota Batam Wasiman, Wasiman; Wage, Sunarto; Fifi, Fifi; Wangdra, Yvonne; Wangdra, Ronald
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.v6i1.265

Abstract

Law Number 20 of 2003 regarding the National Education System Article 3 aims to enhance national intelligence and functions to shape the character of the Indonesian nation. According to Minister of Education and Culture Regulation Number 62 of 2014, extracurricular activities are those undertaken by students outside of regular school hours as part of intracurricular and co-curricular programs, under the guidance and supervision of educational institutions. These activities aim to fully develop students' potential, talents, interests, abilities, personalities, cooperation, and independence to support the achievement of national education goals. Common extracurricular activities in schools include scouting, sports (such as football and volleyball), arts (dance, music, theater), the Youth Red Cross (PMR), scientific projects, and Olympiads. Achievement indicators include the implementation of these extracurricular activities. According to literature, character education encompasses values education, moral education, and character education, all aimed at developing the abilities of all school members. Students' character formation can be achieved through various school activities and the involvement of teachers and parents in managing their children's activities at school and in the community. Education should not only aim to make children smart but also instill noble values or national character. Therefore, instilling these values must begin at an early age so that children grow up to be proud members of the nation. To address the decline in morals or character among students, innovations are needed to shape children's character and reduce moral crises. Regularly conducted extracurricular activities can shape children to adopt positive behaviors, while teachers can contribute through learning activities and by setting examples. Thus, it is recommended that schools conduct regular activities and provide adequate care, fostering cooperation between schools, school committees, and parents in monitoring each child's activities both at school and in the community through extracurricular activities.
Analisis Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Berkarir Sebagai Akuntan Publik H, David Niko.; Wangdra, Ronald
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.v6i1.4315

Abstract

Tujuan dilakukannya penelitian ini yakni untuk menguji pengaruh dari penghargaan finansial, lingkungan kerja, dan pertimbangan pasar kerja terhadap minat mahasiswa akuntansi berkarir sebagai akuntan publik. Metode pengumpulan data dilakukan dengan penyebaran kuesioner terhadap Universitas di Kota Batam. Metode analisis data yang dilakukan antara lain: analisis statistik deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi linear berganda, uji hipotesis, dan uji R2 yang diolah menggunakan alat analisis data berupa IBM SPSS versi 26. Hasil penelitian ini menunjukkan secara parsial penghargaan finansial dan pertimbangan pasar kerja tidak berpengaruh terhadap minat mahasiswa akuntansi berkarir sebagai akuntan publik. Diuji secara parsial lingkungan kerja berpengaruh signifikan terhadap minat mahasiswa akuntansi berkarir sebagai akuntan publik. Diuji secara simultan ketiga variabel tersebut berpengaruh signifikan terhadap minat mahasiswa akuntansi berkarir sebagai akuntan publik. Kata Kunci: Penghargaan Finansial, Lingkungan Kerja, Pertimbangan Pasar Kerja, Minat Karir, dan Akuntan Publik.
PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Sinaga, Hermika Juita Sinaga; Wangdra, Ronald
SCIENTIA JOURNAL Vol 5 No 1 (2022): Volume 5 Nomor 1 2022
Publisher : LPPM Universitas Putera Batam

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

Abstract

This study aims to determine the effect of profitability ratios, liquidity ratios, and solvency ratios on profit growth in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The variables in this study are net profit margin (NPM), return on assets (ROA), current ratio (CR), debt to asset ratio (DAR). The population used in this study is the food and beverage sub-sector of manufacturing companies on the Indonesia Stock Exchange for the period of 2021. The source of the data is obtained from the financial statements of companies listed on the IDX. The sampling technique in this study used purposive sampling technique, so that 55 company data were obtained. The data analysis technique was carried out by multiple linear regression analysis with the help of SPSS version 28. The results of the T test analysis showed that partially return on assets had a significant effect on profit growth, while net profit margin, current ratio, and debt to asset ratio had no effect on profit growth. Simultaneously return on assets, net profit margin, current ratio, and debt to asset ratio have a significant effect on profit growth in manufacturing companies on the IDX in 2021.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI DALAM PENGAMBILAN CERTIFIED PUBLIC ACCOUNTANT Wennita, Wennita; Wangdra, Ronald
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.v7i3.9643

Abstract

The Certified Public Accountant (CPA) certification is a crucial step for accounting students to enhance their credibility and career prospects in the accounting field. However, the low interest of students in taking the CPA exam remains a challenge. This study aims to analyze the influence of career motivation, financial rewards, and labor market considerations on the interest of accounting students in pursuing CPA certification. The research adopts a quantitative approach using a survey design targeting accounting students from various universities in Batam City. The results indicate that all three independent variables significantly influence student interest, both partially and simultaneously. These findings have implications for universities and stakeholders to raise awareness and motivate students to pursue CPA certification. Keywords: Career Motivation, Financial Rewards, Labor Market Considerations, Certified Public Accountant, Student Interest.
Pengaruh Sosialisasi Perpajakan, Kualitas Pelayanan Fiskus dan Sanksi Perpajakan Terhadap Kepatuhan WPOP: Bahasa Indonesia Nelly, Nelly; Wangdra, Ronald
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.v8i1.1820

Abstract

Taxes are mandatory contributions from the people as taxpayers to the state treasury based on established law. 79% of state revenue comes from taxes and is included in the state budget. Which is with the intention to spend on public needs. This research is aim to to test whether there is an effect of Tax Socialization, Quality of Fiscal Services and Tax Sanction on WPOP compliance. This study has a population 75,350 Individual Taxpayer Registered at KPP Pratama South Batam. Sampling used simple random sampling method and obtained a sample of 111. The data source was primary data through distributed questionnaires. The data analysis technique used to conduct this research was multiple linear regression analysis. However, because there is heteroskedasticity, the researcher uses Parameter Estimates with Robust Standard Errors as a benchmark in determining significance Based on the tests conducted in this study, it was concluded through the T test and F test that Tax Socialization has no effect on Individual Taxpayer Compliance, Fiscal Service Quality has no effect on Individual Taxpayer Compliance. And also Tax Sanctions have a positive significant effect on Individual Taxpayer Compliance. Meanwhile, the coefficient of determination shows that Individual Taxpayer Compliance is influenced by an independent variable of 41,7%. While the remaining 58,3% is influenced by other independent variables that not tested in this study.
FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU PENGGUNA E-WALLET TERHADAP INTENSI PERILAKU PADA SISWA DI KOTA BATAM Gomes, Muhammad Nunu; Wangdra, Ronald
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.v12i1.7535

Abstract

The main objective of this research is to foster innovation and the advancement of new technologies. This is achieved through understanding the needs and challenges faced by potential users of these technologies. The study focuses on technology adoption factors like effort expectancy, hedonic motivation, and price values, and how they influence the behavioral intentions of student research subjects in several universities located in Batam City. To gather data, the researchers employed a random sampling probability technique, and data collection was done using an online questionnaire based on Google Forms. The survey was distributed across various campuses in Batam, and the sample size consisted of 100 respondents, determined using the Slovin formula. The analysis utilized descriptive analysis, incorporating multiple linear regression tests, t-tests, f-tests, and determinations. The findings of the study indicate that the effort expectancy variable positively and significantly influences the behavioral intentions of students in Batam City. Similarly, the hedonic motivation variable also positively and significantly impacts the behavioral intentions of students in the same area. However, the price value variable has a negative and significant effect on the behavioral intention of students in Batam City.
EXPLORING TAX COMPLIANCE DYNAMICS: UNVEILING THE IMPACT OF PENALTIES, TAX AUTHORITY SERVICES, AND RISK PREFERENCES Yan, Mei; Wangdra, Ronald
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.v12i1.8720

Abstract

The aim of this research is to and determine the influence of tax penalties, tax authority services, and risk preference as a moderator in the influence of tax penalties on taxpayer compliance at the South Batam Tax Office. This research utilized primary data collected through the distribution of questionnaires to individual taxpayers registered at the South Batam Tax Office. Variables were measured responses using the Likert scale and a risk-assessment game. Additionally, oral interviews were conducted as part of the process. The total respondents numbered 117 taxpayers. Findings reveal that tax penalties do not significantly influence taxpayer compliance at the South Batam Tax Office, while tax authority services do have a significant impact on taxpayer compliance at the South Batam Tax Office. Furthermore, there is no significant moderation effect of risk preference on the influence of tax penalties regarding taxpayer compliance at the South Batam Tax Office.
Co-Authors Azmiana, Risca Br Purba, Neni Marlina Efriyenti, Dian Fifi, Fifi Gomes, Muhammad Nunu H, David Niko. L. Tobing, Vargo Christian Nelly Nelly Sinaga, Hermika Juita Sinaga wage, Sunarto Wangdra, Yvonne Wasiman, Wasiman Wennita, Wennita Yan, Mei