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All Journal Measurement : Jurnal Akuntansi Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Mantik eCo-Buss JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Akuntansi Barelang Akrab Juara : Jurnal Ilmu-ilmu Sosial JUPADAI : Jurnal Pengabdian Kepada Masyarakat JURSIMA Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Mortigor Afrizal Purba
Universitas Putera Batam
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Pengaruh E-Filing dan Relawan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Batam Selatan Ernisa Juniarti Manurung; Mortigor Afrizal Purba
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i2.1490

Abstract

Pajak adalah pembayaran wajib atau pungutan yang dibebankan pemerintah kepada masyarakat umum (wajib pajak) dalam mendanai pengeluaran rutin pemerintah dan biaya pembangunan tanpa memerlukan pembayaran langsung sebagai imbalannya. Tujuan penelitian adalah untuk menilai bagaimana Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Batam Selatan dipengaruhi oleh E-Filing dan Relawan Pajak. Pendekatannya bersifat kuantitatif; uji dengan data numerik dari data yang diserahkan. Pada tahun 2023, terdapat 427.426 WPOP yang terdaftar sebagai anggota KPP Pratama Batam Selatan. Pengambilan sampel secara acak dilakukan dengan prosedur pemilihan acak sebagai metode pengumpulan sampel. Contoh hasil perhitungan Rumus Slovin yang digunakan peneliti dengan menggunakan jumlah populasi sebanyak 427.426 dan tingkat kesalahan sebesar 10%. Responden yang diperoleh peneliti 99,9, dibulatkan menjadi 100. Metode pengumpulan data meliputi penggunaan kuesioner dengan skala Likert untuk penilaian, dimana peserta bereaksi terhadap serangkaian pertanyaan yang diberikan melalui Google Form. Penelitian ini mencakup berbagai uji, antara lain analisa deskriptif, uji regresi linier berganda, uji t, uji f, uji koefisien determinasi, uji multikolinearitas, uji heteroskedastisitas, uji validitas, dan uji normalitas. Pengolahan data dilakukan dengan aplikasi SPSS 25. Hasil secara parsial: Kepatuhan Wajib Pajak dipengaruhi secara positif dan signifikan oleh Variabel E-Filing dan Relawan Pajak; secara parsial, Kepatuhan Wajib Pajak dipengaruhi secara positif dan signifikan oleh variabel E-Filing (X1) dan Relawan Pajak (X2).
ANALISIS RASIO KEUANGAN SEBAGAI DASAR PENILAIAN KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Nirwana, Anggun; Mortigor Afrizal Purba
SCIENTIA JOURNAL Vol 5 No 2 (2022): Volume 5 Nomor 2 2022
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to see and analyze the effect of Current Ratio and Debt to total assets on Return On Assets in manufacturing companies listed on the Indonesia Stock Exchange for the period 2016 – 2020. In generating the level of company profits or profits, one of the indicators used is Return On Assets. used to be able to see whether the company's financial condition is good or not. With a high return on assets, this means that the company's finances are getting better so that it becomes the target of potential investors to invest. The population in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange, namely 14 and using a sample of 10 according to the criteria set in the sample. Data collection techniques are in the form of documentation and use secondary data sources obtained through the website www.idx.id. The data analysis technique used in this research is statistical test with classical assumption test in the form of normality test, multicollinearity, heteroscedasticity test, and autocorrelation test and using multiple linear regression test consisting of t test and F test, and Coefficient of Determination Test (R²) using SPSS version 25. From the results of the study it can be explained thatsimultaneously on the current ratio and Debt to asset ratio tocompany performance
Analisis Bunga Bank Dan Jaminan Terhadap Pengambilan Kredit Oleh Pelaku Usaha Property Di Kota Batam Handra Tipa; Mortigor Afrizal Purba; Prayogi Utomo
Prosiding Vol 1 (2018): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

One of the factors that become an aspect of the failure of property businesses in accessing Working Capital Loans and Investment Loans is the misunderstanding of the business actors referred to what factors are important assessments of banks in lending. This study aims to analyze the factors that influence credit taking by property businesses in Batam City. So that it will be obtained the most dominant factor that influences the debtor in making credit decisions. This study also aims to provide input to policy makers related to the progress and development of property businesses in Batam City in particular, because land ownership status in Batam is different from other regions in Indonesia. Based on data processing in the field of interest has a significant influence on the taking of credit by property businesses in the city of Batam because the credit period greatly affects the decision of property businesses who want profits in doing business or using it as capital in running the business. Guarantee is also a determining factor by property businesses in making credit decisions. The greater the collateral used in taking credit will also get greater capital, especially for businesses that can be said to be relatively small so that they have difficulty getting larger business capital as well.
Pengendalian Internal dan Moralitas Individu Versus Kecenderungan Kecurangan Akuntansi Agus Defri Yando; Mortigor Afrizal Purba; Lusian Monalisa
Prosiding Vol 3 (2020): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This research aimed to determine the effect of internal control and individual morality to the tendency of accounting fraud. The theory used in this research are the Agency Theory and Theory Of Planned Behavior. The population in this study is staff accounting department property company in Batam region. This study using purposive sampling technique. These samples were taken are as many as 34 staff accounting. The Collected data using by questionnaires. The data analysis technique used in this research is multiple linear regression. The results of this research showed that the internal control and individual morality have negatively affect of tendency of the accounting fraud at the property company in Batam region.
Pemanfaatan Teknologi Informasi dalam Pendidikan dan Pembelajaran di Era Revolusi Industri 4.0 Mortigor Afrizal Purba; Agus Defri Yando
Prosiding Vol 3 (2020): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

AbstractThis study aims to describe the education and learning challenges based on information technology in the Industrial Revolution 4.0 Era and Indonesia's readiness to answer the challenges of education in the era of the industrial revolution 4.0 in building an information technology-based learning system. In Indonesia, readiness to face the challenges of education in the era of the industrial revolution 4.0 is to immediately improve the capabilities and skills of human resources through education by producing reliable operators and analysts in the field of education management as a driver for advancing information technology-based education in Indonesia to answer the challenges of Industry 4.0 which continues to advance rapidly. Education management policies in Indonesia currently encourage all levels of education, especially higher education to take advantage of advances in digital technology and educational computing in the era of the fourth industrial revolution. Some solutions that can be done include the suitability of curricula and policies in education, the readiness of human resources in utilizing ICT, optimizing the abilities of students, and developing the character of students, and the readiness of digital-based learning facilities and infrastructure.
Pengaruh Penerapan Sistem Informasi Akuntansi Dan Kualitas Sistem Informasi Akuntansi Terhadap Kinerja Pegawai Di PT Simatelex Batam Natalia Sitohang; Mortigor Afrizal Purba
Prosiding Vol 5 (2023): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/psnistek.v5i.8084

Abstract

The purpose of this study is to ascertain how end match affects implementing SIA and the quality of SIA on employee performance. The information gathering strategy is an overview survey of 100 respondents. The method used is the Non Probability Sampling technique that is selected by Saturated Sampling (census), which is a sampling method when all members of the population are used as samples. The results of the hypothesis test, the value of tcount 5.861 > ttable value of 1.666 and a substantial amount of 0.000 is less than the alpha value of 0.05, so that it can be finished that the SIA Implementation employee performance is significantly and directly impacted by this variable.. tcount value of 4.177 > ttable value of 1.666 and a significant value of 0.000 is less than the alpha value of 0.05, so it can be concluded that the AIS quality variable has a direct and significant effect on employee performance. The calculated F value is and the sig value is 0.000 < 0.05. 187.828 > F Table 3.128, so the authors conclude that the SIA Implementation and SIA Quality have a significant or significant influence on Employee Performance.
Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di Samsat Kota Batam Mortigor Afrizal Purba
Prosiding Vol 5 (2023): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/psnistek.v5i.8097

Abstract

This study aims to prove the existence of partial and simultaneous influence of a variable Taxpayer Awareness and Science in Taxation to the taxpayer of the Variable Compliance Paying Motor Vehicle Tax in SAMSAT Batam. The analysis used in this research is Multiple Linear Regression Analysis which has the aim to determine the regression coefficients besarknya which will show the level of influence of independent variables on the dependent variable. The results of t-test showed that the variables Consciousness Taxpayer significantly affects the Taxpayer Compliance In Paying Motor Vehicle Tax with t Count equal to 2.851 with a significance level of 0.000 and Science in Taxation to variable Taxpayer Compliance In Paying Vehicle Tax motor with t Count equal to 3.358 with a significance level of 0.000. Test results show that the F Taxpayer Awareness and Science in Taxation simultaneously influence the Taxpayer Compliance In Paying Motor Vehicle Tax with F Calculate 154.945.
Pengaruh Persepsi, Pengetahuan Akuntansi Dan Skala Usaha Terhadap Penggunaan Informasi Akuntansi Pada Usaha Mikro Kecil Dan Menengah Asti Murni Dachi; Mortigor Afrizal Purba
Prosiding Vol 5 (2023): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/psnistek.v5i.8111

Abstract

This study aims to determine the effect of perception, accounting knowledge and business scale on the use of accounting information on micro, small and medium enterprises. The information gathering strategy is an overview survey of 100 respondents. The method used is a different examination and the type of exploration used in this study is a review technique. the results of the hypothesis test, the perception variable has a significant influence on the use of accounting information with a t count value of 2.422 > t table 1.660, and Sig 0.017 <0.05, accounting knowledge variable obtains a t count value of -0.085 < t table 1.660, and Sig 0.573> 0 .05, so it can be concluded that the accounting knowledge variable does not have a significant effect on the use of accounting information. The business scale variable obtained a t count value of 0.682 <t table 1.660, and Sig 0.497 > 0.05. So it can be concluded that the business scale variable has no significant influence on the use of accounting information. Based on the results of the hypothesis test, the calculated f value is 5.859 > f table 2.699 and Sig 0.001 <0.05. Therefore, it can be inferred that Ho is rejected and Ha is accepted, or, in other words, that the End Match independent variables simultaneously have a significant impact on the dependent variable.
PEMBINAAN KARAKTER ENTREPRENEUR PADA SISWA SMK PERMATA HARAPAN 2 BATAM Purba, Tiurniari; Vargo Christian L. Tobing; Erni Yanti Natalia; Nora Pitri Nainggolan; Mortigor Afrizal Purba
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): Volume 4 Nomor 1 2025
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64795/jupadai.v4i1.166

Abstract

Entrepreneurs are individuals who run businesses or entrepreneurship with the aim of seeking profit or identifying business opportunities and taking the initiative to innovate. The easiest individuals to teach are school children, children who are undergoing formal education at school. It will be much easier to recognize and introduce entrepreneurial characters to school children because they spend their days at school. This PKM activity will combine lecture, discussion and training methods carried out at SMK Permata Harapan 2 Batam and attended by 30 participants. The results of the coaching showed that the obstacles that made the coaching participants never think of becoming an entrepreneur were not having a clear vision, not daring to take risks, having difficulty focusing on goals, not being used to having problem solving skills, and lacking an innovative spirit. After coaching, it was found that the participants had high self-confidence in their abilities and ideas, were open to change, had an innovative and creative spirit to create products, and were able to analyze problems, find solutions.
Analisis Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan pada Usaha Mikro Kecil Menengah di Kota Batam Melinda A.J Munthe; Mortigor Afrizal Purba
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1675

Abstract

This study aims to analyze the application of SAK EMKM in the preparation of financial reports on small and medium micro businesses in Batam City. This study used a descriptive and quantitative statistical approach with a population of 700 MSMEs registered with the Batam City Cooperatives and Small and Medium Enterprises Office and the sample in this study consisted of 100 respondents and used a questionnaire as a data collection instrument. From the data analysis, it was found that SAK EMKM did not affect financial reports with t count (1.276) < t table (1.983) and MSME socialization had an effect on financial reports with t count (6.462) > t table (1.983). Simultaneously the results of the EMKM SAK F test and MSME outreach have an effect on financial reports with a calculated F value (28.566) > F table 2.69).
Co-Authors Agus Defri Yando Agus Defri Yando Agus Defri Yando Asti Murni Dachi Bayu Sugara Eldiana Sidaruk Erni Yanti Natalia Ernisa Juniarti Manurung Handra Tipa Jenniver Jenniver Juwita Sinaga Kiki Futich Rosida Lusian Monalisa Maretta Bahrien Melinda A.J Munthe Natalia Sitohang Nirwana, Anggun Nora Pitri Nainggolan Prayogi Utomo Purba, Tiurniari Rusliani Butar-butar Shelvira Stevani Pasaribu T. Shelvira Rifalny Al Jufry TIURNIARI PURBA Vargo Christian L. Tobing Vitri Nurhayati