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PENGARUH ARUS KAS OPERASI, ARUS KAS INVESTASI, DAN ARUS KAS PENDANAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2019 Baru Harahap; Syahril Effendi
JURNAL AKUNTANSI BARELANG Vol 5 No 1 (2020): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v5i1.2647

Abstract

This study aims to determine the effect of cash flows from operating, investing, and financing to saham Return. Data obtained from the income statement, cash flow statement, as well as saham market prices daily on Textile companies listed on the Saham Exchange 2014-2019. The analytical tool used is multiple linear regression, F test and t test. The samples are 15 companies Textile sector during the period 2014-2019. Based on the survey results revealed that a significant difference between cash flows from operating, investing, and financing on saham Returns with sig <0.05. T test results of each independent variable cash flows from operating, investing, and financing an effect on saham Returns (Returns) with sig < 0.05. The conclusion that can be drawn is that the investors who want to invest their shares in the company on the Indonesian Saham Exchange should pay attention to the ratio of a company's cash investment object, because of the results showed that the cash flow effect on saham Returns
PENGARUH SISTEM AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP PEMBERIAN KREDIT OLEH PT BANK OCBC NISP TBK KOTA BATAM Syahril Effendi; Baru Harahap
JURNAL AKUNTANSI BARELANG Vol 5 No 1 (2020): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v5i1.2648

Abstract

This study aims to prove that the existence of partial and simultaneous influence of variables Accounting System (X1) and Internal Control (X2) of the variable Lending (Y) at PT Bank OCBC NISP Tbk Batam. The analysis used in this study is Regression Analysis which has the aim to determine the regression coefficients besarknya which will show the influence of the independent variables on the dependent variable. The results of the t test showed that variables Accounting System (X1) significantly affects Lending (Y) with Tcount (7,469) Ttable (1.65521) with significant = 0.000 <0.05 and Internal Control (X2) significantly affects Lending (Y) with tcount (6,339) Ttable (1.65521) with significant = 0.000 <0.05. F Test results showed that the Accounting System (X1) and Internal Control (X2) simultaneously influence on Lending (Y) with Fcount (659.4509)> Ftable (3.06) and significant = 0.000 <0.05. Rated R Square of 0.899, showing the extent of the role or contribution of variables Accounting and Internal Control Systems is able to explain the variable Lending by 89.9%, while 10.1% are influenced by factors that are not included in this study.
FAKTOR-FAKTOR MEMPENGARUHI HARGA SAHAM TERHADAP PERUSAHAAN TRANSPORTASI DAN LOGISTIK BURSA EFEK INDONESIA Eky Kriswahyuni; Syahril Effendi
JURNAL AKUNTANSI BARELANG Vol 5 No 2 (2021): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v5i2.3765

Abstract

Transportation and logistics companies are sectors of companies that are affected by the presence of Covid-19.The purpose of this study was to determine the ratio of financial analysis with liquidity, activity, profitability and solvency partially and simultaneously on stock prices in the transportation and logistics sectors. The method used in this research is secondary data analysis of the financial statements of transportation and logistics companies listed on the IDX from 2015-2019 which are quantitative with a population of 60, the number of samples is 11 using non-probability purposive sampling type so that 55 data reports finance. The results of the study partially show that the liquidity value has no effect on stock prices, activity affects stock prices with a value of, profitability affects stock prices with a value of, solvency has no effect on stock prices with a value of. Simultaneously (simultaneously) Liquidity, Activity, Profitability, Solvency on share prices.
PENGARUH EFEKTIFITAS DAN KONTRIBUSI TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM Syahril Effendi
JURNAL AKUNTANSI BARELANG Vol 5 No 2 (2021): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v5i2.4468

Abstract

The development of information technology is currently growing rapidly, moreover the formation of The purpose of this study is to find answers to determine the effectiveness of parking tax and the contribution of parking 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 2016. 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 2015 to 2019. The results of hypothesis testing using the multiple regression analysis method show that simultaneously the effectiveness of parking tax and the contribution of parking tax has a significant effect on local revenue. While partially the effectiveness of parking tax has a significant relationship to local revenue, however, the contribution of parking tax has a significant effect on local revenue at the Batam City Dispenda
Analisis Pengaruh Size, Profitabilitas Dan Solvabilitas Terhadap Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur di BEI Ika Saputri; Syahril Effendi
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.v5i1.306

Abstract

Ketepatan waktu adalah suatu informasi yang dapat digunakan sebelum melewati tanggal dari pemakaian laporan keuangan, pada saat masih tersedianya waktu untuk pengambilan keputusan untuk melaksanakan penyampaian atau menerbitkan laporan keuangan pada bursa efek Indonesia. Tujuan ini penting untuk memberikan informasi penting dalam menyusun posisi laporan keuangan, kinerja, dan arus kas dalam rangka membuat suatu keputusan untuk menunjukkan pertanggungjawaban dari suatu perusahaan baik terhadap klien sendiri maupun publikuntuk menganalisis tentang pengaruh size, profitabilitas dan solvabilitas terhadap ketepatan waktu pelaporan keuangan. Variabel independen yang digunakan dalam penelitian ini ialah size, profitabilitas dan solvabilitas. Penelitian ini menggunakan 10 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode 2016 – 2020 pada pengujian ketepatan waktu. Metode yang digunakan dalam penelitian ini ialah purposive sampling dan diuji dengan regresi logistik. Pada pengujian menggunakan proksi ketepatan waktu terlihat bahwa profitabilitas dan solvabilitas berpengaruh positif sedangkan variabel independen size tidak memiliki hubungan yang signifikan terhadap ketepatan waktu.
THE IMPACT OF REGIONAL ORIGIN INCOME AND ACCOUNTED FUNDS ON THE REGIONAL EXPENDITURE OF THE GOVERNMENT OF THE RIAU ARCHIPELAGO PROVINCE Sunarto Wage; Wasiman Wasiman; Rahmat Rahmat; Syahril Effendi; Nanda Harry Mardika
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 11 No 1 (2023): Volume 11 Nomor 1 2023
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v11i1.6630

Abstract

This study aims to investigate and analyze the impact of Regional Primary Income (PAD) and balance funds on the regional expenditure of the provincial government of Riau Islands for the period 2009 - 2021, so there are 13 data obtained from the Central Bureau of Statistics (BPS). in the province of Riau Islands. The data analysis technique used in this study is multiple linear regression analysis. Based on the results of the simultaneous hypothesis testing that the Regional Initial Income (PAD) and balance funds together have no effect on the regional expenditure of the provincial government of Riau Islands, with a coefficient of determination test result of 43%.
Pengaruh Motivasi, Risiko Investasi dan Pengetahuan Investasi Terhadap Minat Berinvestasi Pada Mahasiswa Akuntansi Di Kota Batam Siti Masithah Pasaribu; Syahril Effendi
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4544

Abstract

Keberhasilan pembangunan negara sebagian besar dievaluasi oleh pertumbuhan ekonomi negara. Itu sebabnya setiap individu dituntut memiliki pandangan yang maju untuk memenuhi kebutuhan finansialnya yang terencana demi kehidupan yang terjamin di masa depan. Salah satu cara untuk mempersiapkan kebutuhan yang terduga di masa depan serta perekonomian sejahtera yaitu dengan berinvestasi. Tujuan penelitian ini adalah untuk mengetahui seberapa besar motivasi, pengelolaan risiko investasi serta pengetahuan investasi yang dimiliki oleh mahasiswa. Peneliti menggunakan teknik pengambilan sampel dalam penelitian ini, yaitu teknik purposive sampling, yang memiliki sampel sebanyak 100 responden. Peneliti menggunakan teknik pengumpulan data berupa kuesioner serta menggunakan skala likert. Peneliti menggunakan teknik analisis data diantaranya analisis statistik deskriptif, uji kualitas data, uji asumsi klasik, uji pengaruh, serta uji hipotesis. Hasil penelitian ini didapatkan secara parsial motivasi dan pengetahuan investasi berpengaruh signifikan terhadap minat investasi. Risiko investasi secara parsial tidak berpengaruh signifikan terhadap minat investasi. Secara simultan motivasi, risiko investasi dan pengetahuan investasi berpengaruh signifikan terhadap minat investasi. Kata Kunci: Minat Investasi, Motivasi, Risiko Investasi, Pengetahuan Investasi
MENINGKATKAN KESADARAN KESELAMATAN BERLALU LINTAS MELALUI PROGRAM PEMBINAAN DAN SOSIALISASI DI SMK KOLESE TIARA BANGSA: Improving Traffic Safety Awareness through Mentoring and Socialization Programs at SMK Kolese Tiara Bangsa Tukino Tukino; Syahril Effendi; Nanda Harry Mardika; Algifanri Maulana; Arif Rahman Hakim
PUAN INDONESIA Vol. 5 No. 1 (2023): Jurnal Puan Indonesia Vol 5 No 1 Juli 2023
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v5i1.142

Abstract

Technological advancements have greatly impacted the transportation system on highways, including the diverse modes of transportation used by people today. Possessing a mode of transportation has become a status symbol among both the young and elderly members of the community. However, research shows that traffic accidents claim 1.3 million lives each year, with over 3,000 fatalities occurring daily. Batam, an Indonesian city, has the highest rate of traffic accidents, with statistics projecting a 47% increase in accidents from 2021 to 2022. At SMK Kolese Tiara Bangsa, over 80% of students commute to school on motorcycles, emphasizing the need to encourage the socialization of Traffic Safety program in driving ethics for students both inside and outside of school to raise awareness of driving ethics and traffic safety, maintain security, order, and safety on the road.
ANALYZING THE IMPACT OF STOCK TURNOVER AND CASH FLOW ON THE NET PROFIT MARGIN OF PT INFINEON TECHNOLOGIES BATAM Baru Harahap; Syahril Effendi; Ronald Wangdra
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 11 No 2 (2023): Volume 11 Nomor 2 2023
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v11i2.7207

Abstract

The objective of this study is to investigate how the earnings of PT Infineon Technologies Batam were impacted by stock turnover and cash flow between 2018 and 2022. The R Square test findings indicate that 20.8% of the net profit margin can be attributed to the stock turnover and cash flow variables, while the remaining 29.2% is explained by other unexamined factors. The t-test results reveal that the number of inventories has a significant negative effect on the net profit margin, as evidenced by a value of less than -2.299 and a significant level of 0.002 < 0.05. Similarly, the cash flow variable had a significant negative effect on the net profit margin, as evidenced by a t-test value of 3.159 and a significant level of 0.001 < 0.05.
Pembinaan Pengelolaan Keuangan Dengan Aplikasi MYOB Accounting V13 Pada UKM Kube Jasmine Di Sagulung - Kota Batam Syahril Effendi; Narti Eka Putria
Jurnal Pengabdian Barelang Vol 3 No 02 (2021): Jurnal Pengabdian Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jpb.v3i02.3651

Abstract

Berdasarkan hasil wawancara permasalahan Perusahaan-perusahaan kecil atau menengah yang tidak menggunakan software akuntansi untuk mencatat pembukuannya. Cara tradisional pencatatan keuangan secara manual masih sering digunakan karena kurangnya sumber daya manusia yang memiliki keahlian atau skill dibidang akuntansi serta memakan biaya untuk pembelian peralatan komputer dan software pada sistem komputerisasi pada badan-badan usaha kecil tersebut. UKM perlu dilatih membuat pembukuan, sehingga nantinya bisa memisahkan bagian modal yang digunakan untuk operasional usaha dan bagian uang yang dapat digunakan untuk keperluan sehari-hari. Metode yang digunakan dalam pembinaan UKM Kube Jasmine di Sagulung - Kota Batam Kota Batam yang akan diberikan yaitu metode survei, metode ceramah, metode diskusi dan metode latihan. Keberlanjutan dari hasil kegiatan pembinaan yaitu diharapkan UKM Kube Jasmine di Sagulung - Kota Batam mampu memahami pencatatan serta tujuan dalam catatan laporan keuangan, mampu menganalisis dan membuat laporan keuangan secara mandiri sesuai dengan siklus akuntansi setiap periodenya, mampu menyusun laporan keuangan dengan bantuan program MYOB Accounting v13, dapat meningkatkan kinerja keuangan UKM Kube Jasmine di Sagulung - Kota Batam