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All Journal Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi eCo-Buss Jurnal Akuntansi Barelang Jurnal Riset Akuntansi Kontemporer JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Puan Indonesia JUPADAI : Jurnal Pengabdian Kepada Masyarakat JURSIMA Conference on Business, Social Sciences and Technology (CoNeScINTech) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Hermaya Ompusunggu
Universitas Putera Batam
Agriculture, Biological Sciences & Forestry Humanities 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 Public Health Social Sciences Other

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PELATIHAN PENYUSUNAN LAPORAN KEUANGAN DI ERA BISNIS DIGITAL PADA SMK GLOBE NATIONAL PLUS Hermaya Ompusunggu
Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2020): Agustus 2020
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.12 KB) | DOI: 10.31294/jabdimas.v3i2.7476

Abstract

Berdasarkan hasil survey dan wawancara dengan Kepala Sekolah SMK National Plus, Bapak Sobri, Permasalahan yang dihadapi di era digital ini adalah dalam mempersiapkan siswa/i jurusan akuntansi siap untuk memasuki dunia kerja/dunia industri, untuk mempersiapkan para siswa tersebut maka perlu diberikan pelatihan penyusunan laporan keuangan di era bisnis digital. Karena hampir seluruh perusahaan dalam menyusun laporan keuangan nya sudah menggunakan sistem aplikasi. Dengan pelatihan penyusunan laporan keuangan di era bisnis digital ini, diharapkan Lulusan SMK Globe national Plus jurusan akuntansi siap memasuki dunia usaha/dunia industri. Sasaran yang menjadi objek pengabdian ini adalah siswa/i kelas XII jurusan akuntansi. Metode yang digunakan adalah observasi, survey ke sekolah dan wawancara dengan kepala sekolah. Pendidikan diberikan dengan memberikan pelatihan terkait dengan topik yang dibutuhkan oleh mitra dalam mempersiapkan siswa/i siap pakai di dunia usaha/dunia industri. Luaran hasil yang diperoleh adalah pemahaman semua siswa/i dalam menyusun laporan keuangan dengan menggunakan aplikasi serta menambah ilmu pengetahuan.
PEMBINAAN PEMBELAJARAN DARING SELAMA PANDEMI COVID 19 Di SMK PERMATA HARAPAN BATAM Hermaya Ompusunggu; Anggun Permata Husda; Elsya Paskaria Loyda Tarigan; Argo Putra Prima
PUAN INDONESIA Vol. 3 No. 2 (2022): Jurnal Puan Indonesia Vol 3 No 2 Januari 2022
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.706 KB) | DOI: 10.37296/jpi.v3i2.85

Abstract

This service aims to provide online learning guidance during the COVID-19 pandemic which was carried out at the Permata Harapan Vocational School in Batam. This training was carried out for 4 meetings using the zoom application. Community service activities in the form of educational development for Permata Harapan Vocational High School students can provide benefits by applying the methods of implementing training activities, discussions and questions and answers. This service was attended by Mr. Miftahul Ilmi and Mrs. Lolita as teachers at Permata Harapan school and also attended by 20 students. The results obtained from this activity are: the ability of students to the digital world increases, especially for the applications used and the available tools. Students also feel they have a high curiosity to understand the applications used and are interested in the menus offered. The ability to adapt to the online learning system is very necessary for current conditions, where the presenter also conveys motivation to students to continue to be able to follow the lesson well.
Pengaruh Dividen, Return on Equity Dan Return on Asset Terhadap Harga Saham Manufaktur Di BEI Yomina Siregar; Hermaya Ompusunggu
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i1.692

Abstract

The stock prices of manufacturing industry companies have decreased on average over the last 5 years, namely from 2016-2020. By -2%, a decrease in dividend stock prices, ROA and ROE. So this study aims to determine the relationship between dividends, ROE and ROA on stock prices. The method used in this study is quantitative with the type of secondary data in the form of documentation. The type of study population is Accessible Population or the available population is 37 manufacturing companies listed on the IDX in the last 5 years from 2016 to 2020, the sample in this study is 6 companies, the tests are descriptive statistics, classical assumptions, multiple linear regression and hypothesis testing using SPSS 16. The results partially show that dividends have a significant effect on stock prices, while ROA and ROE have no significant effect, simultaneously Dividends, ROA and ROE have a significant effect on prices. The conclusion in this study H1 is accepted, H2 is rejected, H3 is rejected and H4 is accepted.
GENDER IN MOBILE WALLET ADOPTION BY USING UTAUT MODEL Hermaya Ompusunggu; Meilinda Dwi Anugrah
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.3486

Abstract

Mobile wallets (m-wallets) have replaced physical wallets and also replaced the use of debit and credit cards. This study aims to analyze the effect of gender on m-wallet adoption by using the UTAUT model. The research used quantitative approach with primary data was done by distributing online questionnaires. The sample was using purposive sampling and obtained 290 m-wallet users in Batam City who made a transaction through digital-based payment application during five months. The data analysis utilized SEM Partial Least Square. The results showed that performance and business expectations, social influence, and facility conditions had positive and significant effects on the intention to use m-wallets in Batam City, while gender did not have the effect in its relationship.
Analisis ROA, ROE dan NPM Terhadap Harga Saham Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Melinda Melinda; Hermaya Ompusunggu
eCo-Buss Vol. 4 No. 3 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v4i3.281

Abstract

The motive in this research is to analyze and determine the effect of Return on Assets, Return on Equity and Net Profit Margin on stock prices in manufacturing companies listed on Indonesia Stock Exchange from 2016-2020. The population are consumer goods industrial companies listed on the BEI with 61 companies. The sampling technique is use purposive sampling and the criteria for sampling is 26 companies. This reseach get the data is from secondary data in the form of manufacturing company reports. Data collection techniques using financial report documentation from www.idx.co.id. The data obtained by SPPS version 25. The data analysis technique used descriptive statistical analysis, classical assumption test, multiple linear analysis and hypothesis. The results of the research show that the variables of return on assets, return on equity and net profit margin have an influence on stock prices. Furthermore, return on assets has a negative and significant effect on stock prices. Meanwhile, return on equity and net profit margin have a significant and positive impact on the shares of manufacturing companies in the consumer goods industry which are listed on Indonesia Stock Exchange during 2016-2020
PENGARUH STRUKTUR AKTIVA DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL Hermaya Ompusunggu
JURNAL AKUNTANSI BARELANG Vol 4 No 2 (2020): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v4i2.1939

Abstract

The purpose of this research is to exemine the effect of asset structure and sales growth to the capital structure. The data in this research is the secondary data by using financial statement data. The population in this research were companies which are listed in the Indonesia Stock Exchange with the mining sector from 2014 to 2018. The sample collection technique has been done by using purposive sampling and 8 (eight) companies which meet the criteria have been selected as the research samples. The measurement of capital structure has been done by Debt to Equity Ratio (DER). The analysis has been done by using multiple linear regression. The result of the research shows the partial regression analysis is asset structure significant effect on capital structure with significance 0,317 > 0,05 and sales growth significant effect on capital structure with significance 0,039 < 0,05. While the results obtained simultaneously variable asset structure and sales growth significantly influence capital structure with significance 0,039 < 0,05.
Analisis Pengetahuan Perpajakan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Umkm Di Kota Batam Arifin Arifin; Hermaya Ompusunggu
eCo-Buss Vol. 5 No. 1 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i1.285

Abstract

Jumlah Wajib Pajak UMKM tiap tahunnya selalu meningkat. Namun, kenaikan tersebut tidak diiringi dengan tingkat kepatuhan wajib pajak dalam melaporkan pajaknya, dan menyebabkan tidak maksimalnya penerimaan pajak pada suatu negara. Penelitian ini dibuat untuk mengetahui pengaruh Pengetahuan Perpajakan, dan Sanksi Perpajakan terhadap kepatuhan Wajib Pajak UMKM di Batam. Sampel yang digunakan 100 responden diseleksi dengan rumus Slovin dari populasi WP UMKM di Batam sebanyak 352.233 dengan metode kuantitatif, serta alat analisis yaitu analisis deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis. Berdasarkan kesimpulan uji memaparkan bahwa pengetahuan perpajakan berdampak positif serta signifikan terhadap kepatuhan wajib pajak dibuktikan dengan thitung 3,324 > ttabel 1,985, serta nilai signifikan 0,001 < 0,05, dan sanksi perpajakan bersifat negatif tetapi tidak signifikan terhadap kepatuhan wajib pajak dengan hasil thitung 0,778 > 1,985 ttabel dan nilai signifikansi 0,438 < 0,05, serta pengetahuan perpajakan, dan sanksi pajak secara bersama bersifat positif dan signifikan terhadap kepatuhan wajib pajak didapatkan dari Fhitung 5,689 > F tabel 3,09 dan nilai signifikansi 0,005 < 0,05. Kesimpulan uji nilai koefisien determinasi (R2) sebesar 0,105 artinya variabel bebas pada penelitian mempengaruhi variabel terikat sebesar 10,5% dan sisanya 89,5% dipengaruhi oleh variabel lain di luar penelitian ini
PELATIHAN PENYUSUNAN LAPORAN ARUS KAS Hermaya Ompusunggu; Argo Putra Prima
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2022): Volume 1 Nomor 1 2022
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.188 KB)

Abstract

Cash Flow Training is conducted to analyze the company's cash flow. This training was conducted for employees of the credit analysis section of Bank BNI. Cash flow analysis is carried out to analyze the cash activities of business entities that will apply for credit to Bank BNI so that bank analysts can determine the ability of prospective debtors to pay their debts. This is done starting from studying the company's cash flow to calculating the ratios related to cash flow. In this activity, participants were also asked to calculate the ratio and interpret the results of the ratio analysis that they calculated based on the questions given by the servant. This is done in groups and each group presents the results of their respective group cash flow analysis. With this training, it is expected to increase the knowledge of Bank employees in assessing and approving loans to be given to debtors.
MANAJEMEN KEUANGAN KELUARGA PADA ANGGOTA PKK PURI RHABAYU RT 008/RW 015 BATAM Hermaya Ompusunggu; Anggun Permata Husda; Triana Ananda Rustam
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2022): Volume 1 Nomor 2 2022
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.381 KB)

Abstract

The COVID-19 pandemic has indirectly forced every household in the family to look for alternatives from various solutions related to financial management because it has an impact on the household economy. Household financial management is a science that must be possessed by every woman or mother in their household. Learning to manage or manage the economy in the family is very important in the household. No matter how big the income is, poor management will disrupt the financial stability of the family. Apart from that, in order to improve the family economy, it is also necessary to think about finding new business opportunities that can be relied on to increase the family's financial resources. Talking about financial stability, the main and crucial problem in the family is around finances. There are many possibilities that can happen, it could be due to lack of money, excess money or because you don't find the right way to manage a mediocre income while needs will always exceed receipts or income. Therefore this community service aims to provide knowledge to mothers within the scope of the PKK located at Puri Rhabayu RT 008/RW015 Batam City. This service targets community development in the hope that housewives can manage their finances.
Financial Performance Analysis Before and After Covid-19. Study of a Case in PT. ANTAM Tbk Anggun Permata Husda; Hermaya Ompusunggu; Haposan Banjarnahor
eCo-Buss Vol. 5 No. 3 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i3.584

Abstract

Analysis of PT ANTAM Tbk's Financial Performance Before and After Covid-19 is the title of this study. By comparing the financial ratios of the current ratio, quick ratio, debt to total assets, debt to total equity, net profit margin, return on assets, and total asset turnover, this study seeks to determine the financial ratios of PT ANTAM Tbk before and after COVID-19. The descriptive research method with a comparative study approach was used in this study. The financial statements of PT ANTAM Tbk before and after COVID-19 make up the study's population. Due to the sampling strategy, whereas the sample was taken using the purposive sampling method . The results of the study indicate that the present ratio will be around 144.81% in 2019. The quick ratio is around 1%. Debt to equity is 0.66%, debt to total assets is 0.40%. Return on assets is 6.4%. The net profit margin was 5.92%, while the overall asset turnover was 108%. The current ratio was approximately 121.14% in 2020. The quick ratio is around 1.23%. Debt to total equity is 0.66%. Debt to total assets is 40%. Return on assets was 0.036%. Net profit margin was 0.04%. Total asset turnover is 0.86%.
Co-Authors Adisti Raissa Putri Anggun Permata Husda Argo Putra Prima Arifin Arifin Aura Adenilla David Humala Sitorus Dian Efriyenti Elsya Paskaria Loyda Tarigan Haposan Banjarnahor Karin Legiana Wijayanti Krisnawati Zendrato Lia Novianti Lucy Adha Syahfitri M Khoiri Meilinda Dwi Anugrah Meilinda Dwi Anugrah Melinda Melinda Poniman Poniman Poniman Serlinda Afrinita Sari Susantih Susantih Triana Ananda Rustam Yomina Siregar