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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
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 AKUNTABILITAS, MOTIVASI DAN INDEPENDENSI AUDITOR TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI KOTA BATAM Ramadani, Rifni; Effendi, Syahril
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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Abstract

Audit quality is something that cannot be separated from the auditor, because the results of his work can be assessed from the quality of the audit he provides. there are many factors in audit quality, including accountability, motivation and independence of an auditor. This study aims to examine whether these factors have a significant influence on audit quality. This study uses a simple random sampling method, by distributing questionnaires randomly to auditors in Batam City. this study has results that illustrate that Accountability, Motivation and Independence simultaneously have a significant influence on Audit Quality. Based on the f test of Accountability, Motivation and Independence on Audit Quality, it can be seen that Ho is rejected, Ha is accepted which means Accountability, Motivation and Independence together (simultaneous) have a significant effect on Audit Quality.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Marpaung, Fitri; Effendi, Syahril
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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Abstract

Increasing the value of the company is the company's main goal, namely by increasing stock prices. Increasing company profits and maximizing the value of the company is the company's goal to improve the welfare of shareholders to maintain the survival of the company. The company's financial manager can be expected to be able to understand the factors that influence the value of the company and prosper shareholders. This research was conducted with the aim of testing and analyzing the value of the company that affects the capital structure (Debt to Equity Ratio), profitability (Return On Asset), company size (Long Size) and dividend policy (Dividend Payout Ratio) as independent and firm value as dependent . The population in this study is the automotive sector manufacturing company listed on the Indonesia Stock Exchange in the period 2013-2017 which consists of 10 companies. The sampling technique in this study used skillful sampling so that the samples obtained were as much as 50 data. The analysis in this study used descriptive statistics, classic assumption tests, multiple linear regression and hypothesis testing. From the results of this study, simultaneous capital structure, profitability, company size and dividend policy simultaneously have significant influence on firm value. Profitability and dividend policy variables have a significant effect on firm value while the capital structure and size of the company do not affect the value of the company. These results show a greater influence of provitability and dividend policy on the value of the company compared to the capital structure and size of the company.
ANALISIS RASIO KEUANGAN UNTUK MENGUKUR TINGKAT KESEHATAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Dewi, Ice Mutiara; Effendi, Syahril
SCIENTIA JOURNAL Vol 3 No 1 (2021): Volume 3 Nomor 1 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to analyze the effect of Profitability, Liquidity, Leverage, Operating Capacity, and Sales Growth on the Company Health Level. The population in this study consisted of 13 automotive and component subsector manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique in this study used purposive sampling and 9 companies meet the sample selection criteria. The data are in the form of data figures obtained from the annual financial statements of the automotive and components subsector. The data collected in this study were analyzed using the SPSS application version 25. The method of analysis in this study is a descriptive statistical analysis, classical assumption tests, multiple linear regression test, and hypothesis testing consisting of a t-test, F test, and coefficient of determination test. The results show that partially Profitability, Liquidity, and Operating Capacity had a positive and significant effect on the Company Health Level. Meanwhile, Leverage and sales growth have no significant and negative effect on the Company Health Level. Simultaneously, it shows that Profitability, Liquidity, Leverage, Operating Capacity, and Sales Growth have a positive effect on the Company Health Level.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PADA SEKTOR PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Santa, Debora; Effendi, Syahril
SCIENTIA JOURNAL Vol 3 No 2 (2021): Volume 3 Nomor 2 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

A trading company is a company that buys goods and resells them to gain a profit or profitability. The profit earned comes from the difference between purchase price and selling price. This research aims to study the effect of inventory turnover, receivable turnover, and capital working turnover on profitability in trading companies that listed on Indonesia Stock Exchange for period 2015-2019.This can be a consideration for the company to improve company’s performance and also investors as one of the factor in making decision to invest. The population consisted of 27 companies with the sample technique used was purposive sampling. The sample in this study were companies that met the criteria, there were 8 companies with 40 data. The data is collected using secondary data which is taken through the official website www.idx.co.id and processed using SPSS application (Statistical Product and Service Solution) version 25. Based on the results, simultaneous inventory turnover, receivable turnover, and working capital turnover has an influence on profitability. Meanwhile, inventory turnover and capital working turnover partially do not have a significant effect on profitability of retail trading sub-sector trading companies that listed on Indonesia Stock Exchange.
ANALISIS PROFITABILITAS, LIKUIDITAS, DAN EARNING PER SHARE TERHADAP HARGA SAHAM PERUSAHAAN DI BURSA EFEK INDONESIA Jeslin, Jeslin; Effendi, Syahril
SCIENTIA JOURNAL Vol 3 No 2 (2021): Volume 3 Nomor 2 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

The fundamental condition of a company can effect the stock price to be cheap or expensive, depending on how the company is performing. If the company is performing well, it will be easy to attract potential investors to invest. This study aims to analyze profitability as measured by the ratio of return on assets, liquidity as measured by the current ratio and earnings per share to stock prices of food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange 2015 to 2019. Using purposive sampling method with 32 companies as population and 10 companies were selected as samples with predetermined criteria. Based on the results of hypothesis testing, it shows that profitability has a partial effect on stock prices. Liquidity does not partially affect stock prices. Earning per share has a partial effect on stock prices. And profitability, liquidity and earnings per share simultaneously affect stock prices. The results of the analysis of the coefficient of determination with an Adjusted R Square of 82% means that profitability, liquidity and earnings per share simultaneously affect the stock price by 82%, while the remaining 18% are other factors that are not included in this study.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN DI BURSA EFEK INDONESIA Putra, Tommy Permana; Effendi, Syahril
SCIENTIA JOURNAL Vol 3 No 4 (2021): Volume 3 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

In the world of taxation, there are still cases of tax avoidance committed by some corporate people to minimize tax payments that must be paid by the company in ordered to get even more maximum profits. This study aims to determine the effect of certain variables namely Profitability, Leverage, Company Size and Capital Intensity on Tax Avoidance in property and real estate sub-sector companies listed on the Indonesia Stock Exchange. The population in this study amounted to 61 property and real estate sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique in this study used a purposive sampling method so that 16 companies were registered that met the criteria in selecting the sample. The data used in this study are secondary data in the form of financial reports obtained from the Indonesia Stock Exchange. The results of the F test produce a significant effect that means Profitability, Leverage, Company Size and Capital Intensity simultaneously affect Tax Avoidance so that the regression model contained in this study is worthy of research. Partially, the t-test presents profitability that significantly affects tax avoidance, while leverage, company size and capital intensity have no significant effect on corporate tax avoidance.
Pengaruh Likuiditas, Profitabilitas dan Ukuran Perusahaan pada Perusahaan Manufaktur di Bursa Efek Indonesia Septi, Septian Ambriana; Effendi, Syahril
SCIENTIA JOURNAL Vol 4 No 2 (2021): Volume 4 Nomor 2 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

Capital is a very important thing for the industry to increase the stability of the industry, without capital the industry cannot grow. So this research aims to identify the effect of liquidity, profitability and company size of the manufacturing industry on the Indonesian stock exchange. This research examines the basic and chemical sub-sector manufacturing industry in 2017-2021. With the number of samples taken 12 companies with purposive sampling method. While the data collection method is the documentation method taken from annual report information. The information analysis method used in this research is the multiple linear regression method. The results of the analysis concluded that liquidity has a significant effect on capital structure, on the other hand, profitability and firm size do not have a significant effect on capital structure.
Pengaruh Persepsi, Pengetahuan Akuntansi, dan Skala Usaha terhadap Pengggunaan Sistem Informasi Akuntansi Pada Usaha Mikro, Kecil, dan Menengah Putri, Rizky Rahmalia; Effendi, Syahril
SCIENTIA JOURNAL Vol 5 No 5 (2023): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v5i5.7481

Abstract

This study aims to determine the effect of the effect of MSMES Actors perceptions of accounting on the use ofaccounting information system, the effect of accounting knowledge on the use of accounting informationsystem, and the effect of business scale on the use of accounting information system. The sample of thisresearch is SMEs in the city of Batam as many as 100 SMES. The hypothesis testing technique used ismultiple linear regression and multiple coefficients of determination, which are used to measure the effect ofmore than one independent variable on the depent variable through the validity and reliability test stages, theclassical assumption test of multicollinearity, heteroscedasticity, auto corellation, t test; F test. The result ofthus research indicate that (1) there is no positive influence of the perception of MSME actors on the use ofaccounting information system. (2) there is no positive effect of accounting knowledge on the use of accountinginformation system. (3) there is a positive effect of business scale on the use of accounting information system.(4) there is a positive influence on the perception of MSME actors about accounting, accounting knowledge,and business scale on the use of accounting information system.
ANALISIS LAPORAN KEUANGAN TERHADAP PENILAIAN KINERJA KEUANGAN PT TRANS MULTI CARGO KOTA BATAM Bedaru, Adi; Effendi, Syahril
SCIENTIA JOURNAL Vol 5 No 3 (2023): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v5i3.7534

Abstract

This study aims to determine the company's financial performance as assessed by financial ratio analysis at PT. Trans Multi Cargo from 2018 to 2021. The data analysis method used is a quantitative descriptive method using measurements of liquidity ratios, solvency, activity and profitability. based on the results of research on the liquidity ratio in the 2018-2021 period it can be said that it is not good because the company has difficulty paying off current liabilities using current assets owned by the company. Based on solvency in the 2018-2021 period, it is quite good where it has increased every year, this is due to low corporate spending originating from loans. Based on activities in the 2018-2021 period, it is quite good where every year there is an increase in this situation. This situation must be maintained so that the use of company assets is more effective and efficient. Meanwhile, based on profitability in the 2018-2021 period, this shows an increase in profits or profits generated in the company
Analisis Penerapan Sistem Informasi Akuntansi dan Sistem Pengendalian Internal dalam Mengembangkan Bisnis di Kota Batam Syahril Effendi; Baru Harahap; Sulistyawati Sulistyawati
Prosiding Vol 2 (2019): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

Perkembangan Teknologi informasi saat ini sangat berkembang pesat, apalagi telah terbentuknya kawasan ekonomi terintegrasi di wilayah Asia Tenggara atau yang disebut dengan Masyarakat Ekonomi ASEAN (MEA) pada tahun 2015. perkembangan teknologi informasi dan komunikasi saat ini telah membawa pengaruh positif bagi masyarakat terutama pelaku usaha yang menjalankan aktivitas bisnisnya dalam berbagai bidang. Penelitian ini bertujuan untuk mengetahui bagaimanakah pengaruh sistem akuntansi dan sistem pengendalian internal UMKM yang terdiri dari lingkungan pengendalian, penilaian resiko, informasi dan komunikasi, aktivitas pengendalian dan pemantauan terhadap pengembangan bisnis di Kota Batam. Penelitian ini dilaksanakan pada Usaha Mikro Kecil Menengah (UMKM) di Kota Batam Propinsi Kepulauan Riau. Subjek penelitian ini adalah para pelaku bisnis atau usaha UMKM yang memanfaatkan dana bergulir dari Pemerintah Kota (Pemko) Batam, dimana tercatat pada Dinas Koperasi dan UMKM Kota Batam. Populasi dalam penelitian ini adalah pelaku bisnis atau usaha UMKM yang memanfaatkan dana bergulir dari Pemerintah Kota (Pemko) Batam adalah sebanyak 2.105 usaha. Sampel dalam penelitian ini dipilih dengan menggunakan rumus slovin, berdasarkan perhitungan rumus slovin dengan persentase kelonggaran 10% didapatkan sampel penelitian sebanyak 96 pelaku UMKM dalam menjalankan bisnis di Kota Batam. Hasil penelitian ini menunjukan bahwa sistem akuntansi dan sistem pengendalian internal UMKM berpengaruh terhadap pengembangan bisnis di Kota Batam baik secara parsial maupun simultan.
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