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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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Journal : eCo-Buss

 1 
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
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
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%.
Pengaruh Literasi Keuangan, Kemudahan Dan Kemanfaatan Terhadap Minat Penggunaan E-Money pada Mahasiswa Akuntansi di Kota Batam Karin Legiana Wijayanti; Hermaya Ompusunggu
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1105

Abstract

This research aimed to assess the influence of financial literacy, convenience, and expediency on the adoption of e-money among accounting students in Batam City during the academic year 2022. The study population comprised a total of 1,234 students, and data were collected from a sample of 302 students through online questionnaires distributed via Google Forms. The findings of the study indicate significant relationships between the variables examined: Firstly, financial literacy was found to have a notable impact on the interest in using e-money. The regression coefficient value of 0.244, along with a calculated t-value greater than the critical t-table value (5.610 > 1.96795), demonstrates the significance of this relationship. Secondly, convenience plays a crucial role in influencing the interest in using e-money. The regression coefficient of 0.347, coupled with a calculated t-value exceeding the critical t-table value (14.212 > 1.96795), emphasizes the significance of this aspect. Lastly, expediency also has a meaningful impact on the interest in using e-money, with a regression coefficient of 0.110 and a calculated t-value surpassing the critical t-table value (4.981 > 1.96795). These findings suggest that improving financial literacy, enhancing convenience, and promoting expediency in e-money usage could positively influence accounting students' interest in adopting e-money as a payment method. Further recommendations may include the development of educational programs to boost financial literacy and ensuring the user-friendliness of e-money platforms to enhance convenience and expediency for potential users.)
Identifikasi Faktor Penentu Profitabilitas BPR di Kota Batam Poniman; Hermaya Ompusunggu
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.v7i2.1826

Abstract

P This research was conducted to examine the influence of financial ratios that influence the financial performance of Return on Assets (ROA) at Rural Credit Banks in the city of Batam, such as Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), Operational Costs, Operational Income (BOPO), Loan to Deposit Ratio (LDR) and Net Interest Margin (NIM). This research is explanatory research with a quantitative approach. The population in this study is all BPRs in the city of Batam for the 2020-2023 research period. The sample for this research was 21 BPRs determined using a purposive sampling method. The research data is in the form of secondary data and the data collection technique is documentation techniques. The analysis technique in this research uses multiple linear regression analysis with the help of the Eviews 10 statistical application. The results of the analysis show that partially CAR and BOPO have a significant negative influence on ROA, LDR and NIM have a significant positive influence on ROA and NPL has no influence on BPR's ROA. is in Batam city.
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 M Khoiri Meilinda Dwi Anugrah Meilinda Dwi Anugrah Melinda Melinda Poniman Poniman Poniman Serlinda Afrinita Sari Susantih Susantih Triana Ananda Rustam Yomina Siregar