Article Per Year (5 Year)
p-Index From 2020 - 2025
3.687
P-Index
This Author published in this journals
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

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 25 Documents
Search

 1   2   3 
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA RSIA “ KASIH SAYANG IBU-BATAM” Hermaya Ompusunggu
JURSIMA (Jurnal Sistem Informasi dan Manajemen) Vol 6 No 2 (2018): Jursima Vol. 6 No. 2, Desember 2018
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v6i2.132

Abstract

Artikel ini menganalisis bagaimana penerapan, efektivitas dan efisiensi Sistem Informasi Akuntansi (SIA) Penerimaan dan Pengeluaran Kas pada RSIA “Kasih Sayang Ibu-Batam”. Jenis dan pendekatan dalam penelitian ini deskriptif kualitatif dengan menggunakan data primer dan sekunder. Tehnik pengumpulan datanya dengan observasi yaitu wawancara dan dokumentasi serta studi kepustakaan. Tehnik analisis datanya menggunakan tehnik deskriptif dengan uji kredibilitas data menggunakan triangulasi. Tehnik pengambilan sampel dengan metode snowball. Variabel operasional pada penelitian ini meliputi: Sistem Informasi Akuntansi Penerimaan dan Sistem Informasi Akuntansi Pengeluaran Kas pada RSIA “Kasih Sayang Ibu-Batam”. Hasil penelitian menunjukkan bahwa penerapan Sistem Informasi Akuntansi (SIA) Penerimaan dan Pengeluaran Kas pada RSIA “Kasih Sayang Ibu-Batam” sudah efektif dan efisien. Tetapi perlu disempurnakan lagi jaringan yang membentuk sistem informasi akuntansi pada RSIA “Kasih Sayang Ibu-Batam” dengan dilakukannya penambahan beberapa fungsi/ bagian di struktur organisasinya serta membentuk tim pengawasan internal (tim auditor) guna melakukan audit baik secara berkala maupun insidental untuk pencegahan, koreksi dan penanggulangan masalah perusahaan untuk menyempurnakan jaringan sistem dan meningkatkan pelayanan kesehatan terhadap masyarakat (customer) pada RSIA “Kasih Sayang Ibu-Batam”. Serta perlu diadakannya kebijakan penggunaan cek atas nama perusahaan client/ supplier yang bekerjasama dengan RSIA “Kasih Sayang Ibu-Batam” dalam transaksi baik penerimaan maupun pengeluaran kas yang bernilai besar selain pemindahbukuan supaya lebih aman sehingga penggunaan uang tunai untuk transaksi yang bernilai besar seharusnya ditiadakan untuk menghindari resiko perusahaan.
Analysis Of Loan To Deposit Ratio And Non-Performing Loan On Profitability On Profitability PT BPR Dana Nagoya Susantih Susantih; Hermaya Ompusunggu
Conference on Business, Social Sciences and Technology (CoNeScINTech) Vol 2 No 1 (2022): Conference on Business, Social Sciences and Technology (CoNeScINTech)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

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

Abstract

The bank aims to obtain income in the form of dividends or benefit from the increase in the price of shares owned. The amount of credit disbursed by a bank will determine the bank's profit, profitability is the net result of a number of policies and decisions of the company. The profitability ratio measures how much the company is capable of making a profit. Profitability is a factor that should receive important attention because it is to be able to carry out the life of a company. This study aims to test the Loan to Deposit Ratio and NonPerforming Loan against profitability. The population in this study was PT BPR Dana Nagoya. The data used in this study is in the form of financial statements of PT BPR Dana Nagoya. In this study, researchers used descriptive statistical data analysis methods, classical assumption tests, normality tests, auto correlation tests, multicorrelarity tests, Heteroskedasticity tests, Hypothesis Tests, Multiple Linear Regression Analysis, and Coefficients of Determination. Based on the results of the t test, it shows that the calculated t value of 2,731 < t table is 1,687.3 and the significance value of t is 0.499 > 0.05, it can be concluded that the Variable Loan to Deposit Ratio (LDR) has a significant positive effect on profitability. Likewise, with the Non Performing Loan (NPL) variable with a calculated t value > t table of 6,151 <1/687 and a significance value of t of 0,000 < 0.05, it can be concluded that the Non Performing Loan (NPL) variable has a negative effect on profitability. Meanwhile, in the F test, the two independent variables jointly influenced profitability by showing a calculated F value of 21,072 > F of table 3.25 and an F significance value of 0.000 < 0.05.
Pengaruh Kualitas Pelayanan Account Representative, Sanksi Pajak Dan E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Batam Selatan Lucy Adha Syahfitri; Hermaya Ompusunggu
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.v8i1.1809

Abstract

This study aims to determine how individual taxpayer compliance at KPP Pratama batam is influenced by the influence of Account Representative Service Quality, Tax Sanctions and E-Filling taxpayer awareness. The population in this study were 400,034 individual taxpayers registered at KPP Pratama batam. The analytical method in this study is multiple linear regression. The sampling technique uses proportional random sampling, which is calculated using the slovin formula so that a sample size of 100 respondents is obtained.  The data source used is primary data through questionnaires, while the data analysis technique used is multiple linear regression analysis. The results of this study indicate that the Quality of Account Representative Services, Tax Sanctions and E-Filling have a significant effect on Individual Taxpayer Compliance
Studi empiris sistem pembayaran cashless dan cardless Hermaya Ompusunggu; Poniman Poniman
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2037

Abstract

Penelitian ini bertujuan untuk mengidentifikasi sistem pembayaran dengan menggunakan cashless dan cardless, khususnya di Kota Batam. Tahapan penelitian ini dibagi menjadi lima tahapan. Tahapan pertama yaitu melakukan kajian literatur dan pengembangan konsep penelitian untuk mendapatkan data yang mendukung permasalahan terkini dalam latar belakang. Berikutnya Melakukan wawancara, observasi dan pengumpulan data dari berbagai sumber. Tahapan berikutnya adalah meninjau perkembangan praktik Cashless dan Cardless di Kota Batam . Selanjutnya mengidentifikasi motivasi pengguna Cashless dan Cardless khususnya terkait transaksi e-commerce dan Tahapan terakhir adalah analisis data serta membuat laporan hasil penelitian. Penelitian ini menggunakan pendekatan kualitatif dengan scooping review untuk mengidentifikasi korelasi perkembangan e-commerce dengan Cashless dan Cardless di era society 5.0 serta motivasi apa yang melatarbelakangi masyarakat menggunakan Cashless dan Cardless payment. Scoping review merupakan metode yang digunakan untuk mengidentifikasi literatur secara mendalam dan menyeluruh yang diperoleh melalui berbagai sumber dengan berbagai metode penelitian serta memiliki keterkaitan dengan topik penelitian.Hasil penelitian menunjukkan bahwa sistem pembayaran cashless dan cardless banyak diminati masyarakat. Karena selain mudah, seluruh transaksi dapat tercatat secara detail sehingga pengguna dapat melacak dan mengontrolnya dan kemanan tetap terjaga. Namun kelemahannya juga ada yaitu pengguna bisa semakin boros karena mudah menggunakannya, privasi tidak terjaga karena otomatisasi sehingga kerahasiaan transaksi sulit untuk ditutupi.
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.)
Pengaruh Sosialisasi Perpajakan, Kualitas Pelayanan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Batam Lia Novianti; Hermaya Ompusunggu
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3817

Abstract

Compliance with motor vehicle tax obligations is an attitude or action that demonstrates adherence to the law and tax obligations related to the ownership and use of motor vehicles. The purpose of this study is to determine whether Taxation Socialization, Service Quality, and Tax Sanctions simultaneously influence Compliance with Motor Vehicle Tax Obligations in Batam City. This research adopts a quantitative research method. The data source used in this study is primary data in the form of questionnaires distributed to taxpayers. The population consists of motor vehicle taxpayers registered at the Batam Centre Samsat Office, totaling 484,829. The sample size determined for this study is 416 respondents, calculated using the Slovin's formula. Data analysis in this study includes instrument testing comprising validity and reliability tests, classic assumption tests including normality test, multicollinearity test, heteroskedasticity test, multiple linear regression analysis, and hypothesis testing consisting of t-test, F-test, and determination coefficient (R2). The results of this study indicate that Taxation Socialization, Service Quality, and Tax Sanctions individually and simultaneously have a significant influence on Compliance with Motor Vehicle Tax Obligations in Batam City.
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.
PEMBINAAN MOTIVASI KARIR BAGI SISWA SMA MUHAMMADIYAH KOTA BATAM David Humala Sitorus; M. Khoiri; Hermaya Ompusunggu; Adisti Raissa Putri
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 1 No. 1 (2020): Jurnal Abdikmas
Publisher : LPPM Universitas Kahuripan Kediri

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

Abstract

Abstrak SMA Muhammadiyah Kota Batam merupakan lembaga pendidikan yang bernaung dibawah organisasi Muhammadiyah, memiliki lembaga pendidikan mulai dari jenjang dasar hingga menengah atas. Murid-murid atau siswa SMA Muhammadiyah merupakan calon-calon penerus bangsa yang membutuhkan bimbingan dan arahan terkait karir dan masa depannya. Banyak siswa yang ketika lulus dilema menentukan arah dan tujuannya, terlebih ketika mereka berasal dari keluarga menengah bawah dan orang tua minim pendidikan, tentunya siswa akan mengalami kesulitan karena minimnya pengetahuan dari orang tua atau kerabat terdekatnya. Perencanaan kegiatan ini tentunya dapat menambah wawasa bagi siswa dan siswi terkait karir mereka dimasa yang akan datang. Peserta dalam kegiatan ini adalah siswa/i kelas VIII IPS, dimana kegiatan ini dilaksanakan sebanyak tiga kali pertemuan tatap muka. Kegiatan ini terdiri atas sosialisasi pentingnya pendidikan dan karir serta upaya peningkatan motivasi bagi siswa. Kegiatan pengabdian ini dilakukan dalam bentuk pembinaan. Ekspektasi tim pengabdian adalah meningkatnya motivasi dan pemahaman siswa terhadap karir dan masa depannya. Kata Kunci : Pembinaan, Motivasi Karir, SMA Muhammadiyah Batam. Abstract Muhammadiyah Batam City High School is an educational institution under the auspices of the Muhammadiyah organization, having educational institutions ranging from elementary to senior high. Students or Muhammadiyah high school students are the nation's next generation who need guidance and direction related to their career and future. Many students who pass the dilemma determine the direction and purpose, especially when they come from lower middle families and parents with little education, of course students will experience difficulties due to the lack of knowledge from parents or closest relatives. Planning this activity can certainly add to the students and students' insights related to their careers in the future. Participants in this activity are students of class VIII IPS, where this activity was held three times face to face meeting. This activity consists of socializing the importance of education and career as well as efforts to increase motivation for students. This service is carried out in the form of coaching. The service team's expectation is to increase student motivation and understanding of his career and future Keywords: Coaching, Career Motivation, Muhammadiyah High School Batam.
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

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

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

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

Abstract

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.
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