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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Measurement : Jurnal Akuntansi Jurnal Pilar Nusa Mandiri JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) SEIKO : Journal of Management & Business JOURNAL OF APPLIED MANAGERIAL ACCOUNTING eCo-Buss Economics and Sustainable Development Jurnal Akuntansi Barelang Global Financial Accounting Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE International Journal of Management and Business (IJMB) Jurnal Puan Indonesia Jurnal Pengabdian Barelang SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)

Syahril Effendi

Universitas Putera Batam

Author-ID : 257985

Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH PENGALAMAN, PROFESIONALISME DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK KOTA BATAM Tati Gleni Harianja; Syahril Effendi
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 5 No 3 (2020): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Tujuan dari penelitian ini adalah untuk mempelajari pengaruh Pengalaman Auditor, Profesionalisme dan Etika terhadap Kualitas Audit. Variabel independen yang digunakan adalah Auditor Pengalaman, Profesionalisme dan Etika. Variabel dependen yang digunakan adalah Kualitas Audit. Populasi dalam penelitian ini adalah auditor di Kantor Akuntan Publik Batam. Sampel dalam penelitian ini. Teknik analisis data dalam penelitian ini meliputi regresi linier berganda. Hasil pengujian dalam penelitian ini menunjukkan variabel Pengalaman dan Etika Auditor berpengaruh signifikan terhadap Kualitas Audit, sedangkan Profesionalisme tidak berpengaruh signifikan terhadap Kualitas Audit. Dari hasil pengujian variabel-variabel di atas, pengalaman menunjukkan nilai thitung adalah 3,214> ttabel nilai 2,018 dengan angka signifikansi 0,03 <0,05. Variabel Profesionalisme tidak mempengaruhi Kualitas Audit. Dari hasil pengujian variabel-variabel di atas, Profesionalisme menunjukkan nilai (-0,247)> nilai tabel 2,018 dengan nilai signifikansi 0,806> 0,05. Variabel Etika Auditor berpengaruh signifikan terhadap thitung sebesar 3,128> ttabel sebesar 1,973 dengan nilai signifikansi 0,003 <0,05. Bersama-sama Pengalaman Auditor dan Etika memiliki pengaruh signifikan terhadap Kualitas Audit dengan nilai signifikansi 0,000 <0,05 dan Fcount> Ftable, di mana Fcount of 23,240> Ftable of 2,81

PENGARUH KEBIJAKAN DIVIDEN, PROFITABILITAS DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA Ficky Aryous Finando; Syahril Effendi
Jurnal Akrab Juara Vol 5 No 3 (2020)
Publisher : Yayasan Akrab Pekanbaru

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Di seluruh dunia, terutama di Indonesia, persaingan dan pertumbuhan ekonomi meningkat dengan cepat. Untuk menjaga kelangsungan bisnis atau kelangsungan bisnis, pelaku ekonomi akan melakukan berbagai jenis metode atau strategi. Perusahaan yang memiliki nilai perusahaan tinggi akan menarik investor untuk menanam saham sehingga keuangan perusahaan juga akan meningkat. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kebijakan Dividen, Profitabilitas dan Keputusan Investasi terhadap nilai perusahaan di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah 9 perusahaan manufaktur sub-sektor farmasi yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2018. Penelitian ini menggunakan teknik pengambilan sampel dengan metode purposive sampling sehingga ada 6 perusahaan yang memenuhi kriteria. Penelitian ini menggunakan SPSS versi 22 dalam mengolah data. Hasil uji F adalah harga saham, dividen dan laba per saham secara simultan berpengaruh signifikan terhadap nilai perusahaan. Hasil uji T secara parsial, harga saham dan laba per saham berpengaruh signifikan terhadap nilai perusahaan dan dividen tidak berpengaruh signifikan terhadap nilai perusahaan.

ANALISIS KINERJA PEMUNGUTAN DAN RETRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM Baru Harahap; Syahril Effendi
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 8 No 2 (2020): JIM UPB Volume 8 No.2 2020
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v8i2.1902

This study aims to find answers to the level of advertisement tax collection performance in the city of Batam, and its contribution to local tax revenue. This research applies a descriptive analysis method, The object of this study is Batam City. The sampling technique used is non-probability sampling, that is the technique of determining the sample using certain considerations or by using financial statements from 2015 to 2019. The results of hypothesis testing using multiple regression analysis methods show that the performance of the collection and retribution of advertisement tax levies on Batam City Dispenda has a significant effect on the local revenue. While partially the performance of collection on the Batam City Dispenda has a significant relationship to the original revenue of the region, however, advertisement tax levies have a significant effect on the region's original revenue on the Batam City.

Effect of Financial Ratio on Return of Shares on LQ45 Companies Listed on Indonesia Stock Exchange: Pengaruh Rasio Keuangan Terhadap Return Saham Pada Perusahaan LQ45 Yang Terdaftar Di Bursa Efek Indonesia Romlina Romlina; Syahril Effendi
International Journal of Management and Business (IJMB) Vol. 1 No. 2 (2020): IJMB Vol.1 No.2 (2020)
Publisher : Perkumpulan Doktor Indonesia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46643/ijmb.v1i2.44

The purpose of this study was to determine the Effect of Financial Ratios on Stock Returns on LQ45 Companies Listed on the Indonesia Stock Exchange. The independent variables used are Financial Ratios. The dependent variable used is Stock Return. The population in this study is the Current Ratio, Return on Equity, Debt to Equity Ratio, and Stock Return data on LQ45 companies listed on the Indonesia Stock Exchange for 5 years from 2015-2019. The sample in this study is LQ45 companies listed on the Indonesia Stock Exchange (IDX). Data analysis techniques in this study include multiple linear regression. The test results in this study indicate that the Current Ratio variable has no significant effect on Stock Return. From the results of testing the variables above, the Current Ratio shows the calculated T value of -0.242 T value of the table 2.016 with a significance number 0.810> 0.05. The Return on Equity variable influences the Stock Return. From the results of testing the variables above, Return on Equity shows that the calculated T value of 2.232> T table value of 2.016 with a significance number of 0.031 <0.05. Debt to Equity Ratio variable has a significant effect on Stock Return. From the results of testing the variables above, Debt to Equity Ratio shows that the calculated T value of 5.923> T table value of 2.016 with a significance number of 0.000 <0.05. Current Ratio, Return on Equity, and Debt to Equity Ratio together have a significant effect on Stock Returns with the number that a significant value of 0,000 <0.05 and an F count of 14.498> F table of 3.21.

ANALISIS FAKTOR- FAKTOR YANG BERPENGARUH TERHADAP REALISASI PENDAPATAN ASLI DAERAH Syahril Effendi
JURNAL AKUNTANSI BARELANG Vol 6 No 2 (2022): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v6i2.5532

The purpose of this study is to find answers to determine the effectiveness of advertisement tax and the contribution of advertisement tax to local revenue, where in the era of regional autonomy, local governments are required to always increase their regional revenues, such as increasing local tax revenues through billboard tax revenues. Tax revenue through advertising billboards in the city of Batam provides an undeniable contribution to regional revenue. However, in practice it has not yet come close to its true potential, besides that the preparation of this tax target is only based on previous years' experience. The length of this research was conducted from April to July 2018. The object of this research is Batam City Dispenda. The sampling technique used is non-probability sampling, namely the sampling technique using certain considerations or purposive sampling using financial reports from 2017 to 2021. The results of hypothesis testing using the multiple regression analysis method show that simultaneously the effectiveness of advertisement tax and the contribution of advertisement tax has a significant effect on local revenue. While partially the effectiveness of advertisement tax has a significant relationship to local revenue, however, the contribution of advertisement tax has a significant effect on local revenue at the Batam City Dispenda.

Analisis Intensitas Aset Tetap, Intensitas Persediaan dan Leverage Terhadap Penghindaran Pajak Perusahaan di Bursa Efek Indonesia Vivie Vivie; Syahril Effendi
eCo-Buss Vol. 4 No. 2 (2021): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v4i2.277

Pajak digolongkan sumber pemasukan negara yang berpotensi cukup tinggi, namun target penerimaan pajak tidak tercapai secara optimal karena adanya upaya penghindaran pajak yang dilakukan perusahaan. Riset ini dilaksanakan untuk menguji dan menganalisis pengaruh Intensitas Aset Tetap, Intensitas Persediaan dan Leverage terhadap Penghindaran Pajak Perusahaan di BEI. Populasi riset ini berjumlah 26 perusahaan manufaktur subsektor makanan dan minuman di BEI periode 2016-2020 dan sampel berjumlah 11 perusahaan yang terpilih dengan teknik purposive sampling. Jenis data dalam riset ini ialah data sekunder yang bersumber dari laporan keuangan. Riset ini menggunakan metode kuantitatif dan data diolah dengan memanfaatkan Software SPSS versi 25. Hasil penelitian uji t menandakan bahwa intensitas aset tetap tidak berpengaruh terhadap Effective Tax Rate dengan thitung -0,743 < ttabel 2,00758 dan nilai signifikansi 0,461 > 0,05, intensitas persediaan berpengaruh terhadap Effective Tax Rate dengan thitung 2,023 > ttabel 2,00758 dan nilai signifikansi 0,048 < 0,05 dan Debt to Equity Ratio berpengaruh terhadap Effective Tax Rate dengan thitung 2,128 > ttabel 2,00758 dan nilai signifikansi 0,038 < 0,05. Hasil uji F menandakan bahwa intensitas aset tetap, intensitas persediaan dan Debt to Equity Ratio secara simultan mempengaruhi Effective Tax Rate dengan Fhitung 3,325 > Ftabel 2,79 dan nilai signifikansi 0,027 < 0,05

Analisis Struktur Modal, Profitabilitas dan Earning Per Share Terhadap Harga Saham Perusahaan di Bursa Efek Indonesia Jennifer Jennifer; Syahril Effendi
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.v4i3.280

Berinvestasi pada instrumen sekuritas saham, para pemodal memiliki harapan besar untuk mendapatkan keuntungan maksimal. Investor harus cerdas dan cermat menilai segala macam aspek dalam melihat tingkat return dan resiko yang ada sebelum memutuskan untuk berinvestasi pada surat berharga berupa saham. Tujuan dilakukannya riset penelitian untuk menguji pengaruh struktur modal, profitabilitas dan earning per share terhadap harga saham pada perusahaan manufaktur subsektor makanan dan minuman yang tercatat di BEI dengan batasan periode 2016-2020. Populasi pada penelitian berjumlah 26 perusahaan, sampel didapati menggunakan metode purposive sampling dan jumlah data yang memenuhi kiteria dan diangkat menjadi sampel berjumlah 11 perusahaan. Hasil riset Uji T menunjukan bahwa struktur modal berdampak positif terhadap harga saham dengan thitung 3,561 > ttabel 2.00758 dan nilai signifikansi sebesar 0,001 < 0,05, profitabilitas memiliki pengaruh positif terhadap harga saham dengan thitung 3,190 > ttabel 2.00758 dan nilai signifikansi sebesar 0,002 < 0,05 dan earning per share memiliki pengaruh positif terhadap harga saham dengan thitung 6,567 > ttabel 2.00758 dan nilai signifikansi sebesar 0,000 < 0,05. Kemudian, hasil riset uji F menunjukan bahwa struktur modal, profitabilitas dan EPS secara bersamaan memiliki pengaruh signifikan terhadap harga saham dengan hasil Fhitung 47,093 > Ftabel 2,79

PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI neni marlina br prba; Syahril Effendi
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

This study aims to identify, analyze and determine the effect of managerial ownership and institutional ownership partially and simultaneously on the value of the company in manufacturing companies listed on the Indonesia stock exchange. The method used is quantitative. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2016. The samples used in this study are manufacturing companies that have certain criteria. The sampling method is done by purposive sampling, which is based on certain criteria. The data analysis technique used is the classic assumption test (normality, multicollinearity, heterocedasticity, and autocorrelation), multiple linear regression, t test, F test and coefficient of determination. Based on multiple linear regression analysis of variable managerial ownership and institutional ownership of firm value obtained Y = 1,419 + 0,014 X1 +1,158 X2 + e. From the results of the t test performed, the sig value of the managerial ownership variable is 0.381> 0.05, it can be concluded that the managerial ownership variable (X1) does not have a significant effect on firm value. While the sig value of institutional ownership is 0,000 <0,05, it can be concluded that institutional ownership (X2) has a significant effect on firm value. From the results of the F test or the tests carried out simultaneously, the sig value is 0,000 <0,05, it can be concluded that management ownership (X1) and institutional ownership (X2) together have a significant effect on firm value, while the coefficient of determination obtained Adjusted R Square of 0.201. This means that the ability of managerial ownership and institutional ownership variables in explaining the dependent variable is equal to 20.1% and the remaining 79.9% is explained by other variables not discussed in this study.

ANALISIS KINERJA PEMUNGUTAN DAN RETRIBUSI PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BATAM Syahril Effendi; Neni Marlina Br Purba
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

This study aims to find answers to the performance level of billboard tax collection in Batam City, and its contribution to local tax revenues in Batam City. This research applies descriptive analysis method, where this method is used to provide systematic explanations, actual and accurate statements of facts, and only describe situations or events not to find or explain relationships and test hypotheses. The object of this research is the Batam City Dispenda. The sampling technique used is non probability sampling, namely the technique of determining the sample using certain considerations or in (purposive sampling) using financial statements from 2011 to 2015. The results of the hypothesis test show that simultaneous performance of collection and levy on advertisement tax collection in the Dispenda Batam City has a significant effect on local revenue. While partially the collection performance at the Batam City Dispenda has a significant relationship to local original income, however, advertisement tax collection levies have a significant influence on local revenue in Batam City Dispenda

Analisis Penerapan Sistem Informasi Akuntansi Dan Kualitas Laporan Keuangan UMKM Dalam Mengembangkan Bisnis Di Kota Batam: Penerapan Sistem Informasi Akuntansi; Kualitas Laporan Keuangan UMKM; Dalam Mengembangkan Bisnis Syahril Effendi; Baru Harahap
JURNAL AKUNTANSI BARELANG Vol 4 No 1 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

This research is motivated by the number of companies in Batam that closed and left Batam which caused many unemployment, so the role of MSMEs in Batam is now very much needed. The focus of this study is to determine the application of accounting information systems and the quality of MSME financial reports on business development in Batam City. This research was conducted at Micro, Small and Medium Enterprises (SMEs) in Batam City, Riau Islands Province. The subjects of this study are business people or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam, which are recorded at the Batam City Cooperative and MSME Office. The population in this study are business or MSME businesses that utilize revolving funds from the City Government (Pemko) of Batam as many as 2,105 businesses and by using the Slovin formula so that the sample becomes 96 MSMEs. All samples come from SMEs who run businesses in Batam City. Research shows that the application of accounting information systems has a significant effect on business development in Batam City, the quality of MSME financial reports has a significant effect on business development in Batam City, the application of accounting information systems and the quality of MSME financial reports simultaneously has a significant effect on business development in Batam City

Co-Authors Alfannisa Annurrullah Fajrin Algifanri Maulana, Algifanri Amrizal Amrizal Argo Putra Prima Arif Rahman Hakim Arif Rahman Hakim Arnomo, Sasa Ani Bambang Purwoko Baru Harahap Bedaru, Adi Buaton, Relita Cahyo Budi Santoso, Cahyo Budi Deny Jollyta Dewi, Ice Mutiara Eky Kriswahyuni Ficky Aryous Finando Finando, Ficky Aryous Haposan Banjarnahor Harman, Rika Herman Mawengkang Ika Saputri Jennifer Jennifer Jeslin, Jeslin Maharani Maharani Marpaung, Fitri Meliyana, Nurul Muhammad Zarlis, Muhammad NANDA HARRY MARDIKA Narti Eka Putria neni marlina br prba Nofriani Fajrah, Nofriani Prima, Argo Putra Purba, Neni Marlina BR Putra, Tommy Permana Putri, Rizky Rahmalia Rahmat Rahmat Ramadani, Rifni Romlina Romlina Ronald Wangdra RR. Ella Evrita Hestiandari Santa, Debora Septi, Septian Ambriana Siti Masithah Pasaribu Sugeng Sugeng Sulistyawati Sulistyawati Sunarto Wage Susanti Susanti Sutarjo Sutarjo Tati Gleni Harianja tukino, tukino Tukino, Tukino Vivie Vivie Wasiman, Wasiman Widodo, Venesa Cornelia Winnie Frisia Yvonne Wangdra

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