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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 : Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)

 1 
Analisis Intellectual Capital Terhadap Net Profit Margin pada Perusahaan Asuransi Hermaya Ompusunggu; Dian Efriyenti; Aura Adenilla
Prosiding Vol 3 (2020): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to analyze intellectual capital on net profit margin. The sample collection technique used is purposive sampling, from 14 insurance companies listed on the Indonesia Stock Exchange, which meet the sample criteria of 11 companies. The data analysis method used in this research is by using SPSS software. From the data analysis, the results show that partially, human capital has a significant effect on net profit margin where human capital has a tcount of 7.687 with a significance of 0.000 smaller with a significance level of 0.05, so Ho1 is rejected and Ha1 is accepted. Structural capital has a significant effect on net profit margin. where structural capital has a tcount of 5,500 with a significance of 0,000, smaller with a significance level of 0.05, so Ho2 is rejected and Ha2 is accepted. Relational capital has an effect on but not significant to net profit margin where relational capital has a tcount of 1.214 with a significance of 0.230, which is greater with a significance level of 0.05, so Ho3 is accepted and Ha3 is rejected, and simultaneously, human capital, structural capital and relational capital have a significant effect on net profit margin where the regression value has a significance of 0.000, a value less than 0.05 or a significant value <α so that Ho4 is rejected and Ha4 is accepted.
Analisis Self Efficacy dan Anxiety Pada Kesuksesan Adopsi Mobile Wallet dengan Model UTAUT Meilinda Dwi Anugrah; Hermaya Ompusunggu
Prosiding Vol 3 (2020): SNISTEK
Publisher : LPPM Universitas Putera Batam

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This study aims to identify what factors influence an individual's intention to use a mobile wallet (m-wallet) with the UTAUT (Unified Theory of Acceptance and Use of Technology) model. This study examines which variables in the UTAUT model affect the user's intention to use a mobile wallet as a digital payment. This research is a quantitative study using primary data. Data collection techniques and research instruments are distributed directly to m-wallet application users in Batam City online. The total number of questionnaires distributed was 200 questionnaires. However, only 100 respondents can be used sample of study, while the rest cannot be used in the sample because they have never used m-wallet and are not domiciled in the Batam area. The data analysis technique used the validity test and the reliability test. The validity test uses the Average Variance Extracted (AVE) value, if the AVE value is> 0.5, the research instrument is declared valid. While the reliability test was carried out using Cronbach's alpha value, if the alpha value was> 0.6, then the instrument was declared reliable. Researchers used partial least square (PLS) as a method of statistical analysis. From 100 respondents, it was found that self-efficacy did not have a direct effect on the intention to use m-wallet, while anxiety had no effect and showed a positive direction on the intention to use m-wallet and social influence had a positive effect on the intention to use m-wallet.
Dampak Cashless dan Cardless Society Bagi Kaum Milenial Hermaya Ompusunggu; Poniman Poniman
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.8077

Abstract

This study aims to analyze the impact of a cashless and cardless society on millennials. This research is a qualitative social research using primary data. Problem identification is supported by the VostViewer tool. Data collection techniques include interviews, observation and reviewing cashless and cardless practices. Meanwhile, the data analysis technique used in this research is presenting data and drawing conclusions by looking at social realities related to the development of a cashless and cardless society. The results of this research are that there are many pros and cons to the cashless and cardless phenomenon, because some believe that this phenomenon brings more benefits, while others think otherwise. Apart from that, several reasons why millennials use cashless and cardless are to control expenses, avoid crime, make it easier to use E-Wallet and are incredibly practical. This indicates that the acceptance of a digital-based payment application can be analyzed through positive responses from the public, especially millennials.
Pengaruh Leverage Dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Manufaktur Krisnawati Zendrato; Hermaya Ompusunggu
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.8081

Abstract

The purpose of this study is to ascertain how managerial ownership and leverage affect earnings management. In this study, the purposive sampling method was used for sampling. The perception variable received a t count value of in accordance with the findings of the hypothesis test 0.785 < t table 1.655, and Sig 0.437 > 0.05. The competency variable obtained a t count value of 2.173 > t table 1.655, and Sig 0.012 < 0.05, so it can be concluded that managerial ownership variables have a significant impact on earnings management. As a result, It can be said that the leverage variable has little to no effect on managing earnings. It is possible to conclude that managerial ownership and leverage both significantly affect earnings management because the calculated f value is 33.488 with a significance of 0.000, which means that the significant value is less than the probability value, which is 0.05 or 0.000 0.05
Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Penghasilan Serlinda Afrinita Sari; Hermaya Ompusunggu
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.8089

Abstract

Taxes are mandatory contributions for individuals or entities to the State that are coercive by law. The purpose of this study was to determine the effect of taxpayer knowledge, taxpayer awareness and tax sanctions on individual taxpayer compliance in paying income tax at KPP Pratama Batam Selatan. The population in this study amounted to 353,894 people with a sample using the slovin formula totaling 100 respondents. This study uses quantitative methods with data quality tests, classical assumption tests, multiple linear regression analysis and hypothesis testing using SPSS 25. From the research that has been done, the results show that using the t test the variables of taxpayer knowledge and taxpayer awareness have a significant effect on compliance taxpayers, while the variable tax sanctions have no significant effect on taxpayer compliance. Then in the f test variable knowledge of taxpayers, awareness of taxpayers and tax sanctions simultaneously affect taxpayer compliance in paying income tax.
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