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Analisis Penerapan Akuntansi Raw Materials Cost dan Direct Labor Cost Terhadap Cost of Production Pada UMKM Bina Usaha Rakyat di Kota Batam Baru Harahap; Syahril Effendi; Maharani Maharani
Prosiding Vol 3 (2020): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

The purpose of this study was to find out whether the cost of raw materials and direct labor costs had an effect on the increase in production. In this quantitative research two types of variables are used, namely the independent variable is Raw Material Cost, Direct Labor Cost and the dependent variable is Increased Production Results. Sampling is done by the technique used, namely purposive sampling. Data analysis using Classical Assumptions and Multiple Linear Regression methods. The results of the study were processed using SPSS 20, it can be seen that the Raw Material Cost has a tcount of 4.616 with a significance probability of 0.000, concluded that Raw Material Costs partially have a positive and significant effect on Increasing Production Cost of Direct Labor Costs has t count of 4.944 with a significance of 0,000 can be concluded that Direct Labor Costs partially have a positive and significant effect on Increasing Production Results. The F test shows the Fcount value of 71,270 and significance of 0,000b means that there is a significant effect between Raw Material Costs and Direct Labor Costs on Increasing Production Results.
Analisis Faktor-Faktor Yang Mempengaruhi Pendapatan Asli Daerah Kota Batam Syahril Effendi; Baru Harahap
Prosiding Vol 3 (2020): SNISTEK
Publisher : LPPM Universitas Putera Batam

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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 Factory Overhead Cost Dan Direct Labor Cost Dalam Menetapkan Cost Of Goods Manufactured Pada Ukm Kube Jasmine Baru Harahap; Syahril Effendi
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

The purpose of this study was to find out whether the Factory Overhead Cost and direct labor costs had an effect on the increase in production. In this quantitative research two types of variables are used, namely the independent variable is Raw Material Cost, Direct Labor Cost and the dependent variable is Increased Production Results. Sampling is done by the technique used, namely purposive sampling. Data analysis using Classical Assumptions and Multiple Linear Regression methods. The results of the study were processed using SPSS 26, it can be seen that the Raw Material Cost has a tcount of 5.728 with a significance probability of 0.000, concluded that Factory Overhead Cost partially have a positive and significant effect on Increasing Production Cost of Direct Labor Costs has t count of 6.837 with a significance of 0,000 can be concluded that Direct Labor Costs partially have a positive and significant effect on Increasing Production Results. The F test shows the Fcount value of 71,270 and significance of 0,000b means that there is a significant effect between Factory Overhead Cost and Direct Labor Costs on Increasing Production Results
Analisis Faktor- Faktor Yang Berpengaruh Terhadap Realisasi Pendapatan Asli Daerah (Studi Kasus Di Kota Batam Periode Tahun 2017-2021) Syahril Effendi
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

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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 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.
OPTIMASI IMPLEMENTASI SOFT SKILL BERBASIS TEKNOLOGI INFORMASI DALAM AKADEMIK PENDIDIKAN DI SEKOLAH KEJURUAN Amrizal Amrizal; Rika Harman; Syahril Effendi; Sasa Ani Arnomo
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

The implementation of community service activities that will be carried out in the form of soft skill education development for vocational students at SMK Putera Jaya Batam in Batam City. Soft skill s education is very useful for vocational school graduates who will enter the world of work, with this ability it will make it easier for graduates to adapt to the work environment. Besides that, the soft skill competencies possessed by vocational school graduates will help in training a good work ethic and the ability to solve problems with any method and supported by a good leadership spirit, making it easier for graduates to work in a team. There are several soft skill s that need to be mastered by vocational school graduates including creative thinking skills, problem solving skills, interpersonal skills, intrapersonal skills, communication skills, leadership skills. From some of these abilities, an activity is made that is able to optimize the implementation of information technology-based soft skill s in academic education in vocational schools through community service activities by applying design thinking methods, leadership training and implementing simple applications commonly used by the community, with the hope that this activity is able to provide an overview of how to implement soft skill s in the world of work, and students also know the importance of soft skill s in the world of work so as to increase the interest of students to continue to explore and master soft skill s education as an answer to future challenges as quality vocational graduates
Pembinaan Akuntansi Dan Pelaporan Keuangan Pada Sekolah Menengah Kejuruan (SMK) Batam Business School Syahril Effendi; Tukino Tukino; Baru Harahap
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

Vocational schools that are located close to each other, but have not synergized in the utilization of existing resources in each school are seen as less efficient. On the other hand, several SMKs have adequate resources and potential to expand and at the same time improve educational services to the community through various education and training programs. In connection with these conditions, the Directorate of Vocational High Schools has programmed to combine these schools in one management and increase the capacity of Vocational High Schools through various education and training programs under the name of Greater Vocational High School Development. Financial statements function as a tool to analyze financial performance that can provide information about financial position, business, performance and cash flow so that it can be used as a basis for making economic decisions. The object of this service is aimed at the Batam Business School Vocational High School (SMK) around the Sekaran Village where the majority of Batam Business School Vocational High School (SMK) players do not have financial reports
Analisis Faktor-Faktor Yang Mempengaruhi Pertumbuhan Ekonomi Di Kota Batam Haposan Banjarnahor; Syahril Effendi
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

The economy is said to experience growth if the level of economic activity achieved is now higher than that achieved in the previous period. Growth is achieved if the physical quantity of goods and services produced in the economy increases from the previous years. The purpose of this study is to examine and further examine the effect of Investment and Regional Original Income (PAD) on economic growth. The population of this study is Investment and Regional Original Revenue (PAD) found in BP Batam in 2016-2021. The sample selection technique in this study used Purposive sampling with certain criteria within 6 years. The data in this study are secondary data in the form of financial statements obtained through BP Batam and BP Batam's official website. The data analysis method used is multiple linear regression method. The results of this study indicate that partially Investment and Regional Original Income (PAD) does not affect economic growth. The results of the F test show that the Regional Original Investment and Accountability variables have no effect on economic growth.
Pelatihan Financial Literacy Kepada Warga Di RT 002 / RW 028 Perumahan Buana Impian 2 Kel. Tembesi Kec. Sagulung - Kota Batam Winnie Frisia; Sunarto Wage; Ronald Wangdra; Wasiman Wasiman; Syahril Effendi
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.8070

Abstract

Community service activities are carried out in the form of training and coaching on financial literacy for residents in RT 002 / RW 028 Buana Impian 2 Housing, Tembesi Village, Sagulung District, Batam City. Based on the results of interviews in the field, it was found that many residents still did not know about financial literacy, namely how to manage personal finances, save, invest, and manage debt properly. The methods used in the training and coaching provided are the survey method, the lecture method, the discussion method and the exercise method which are carried out in 5 meetings. The residents were very enthusiastic about participating in the training and coaching conducted by the Batam Putera University Lecturer Team. The sustainability of the results of training and coaching activities is that it is hoped that residents will be able to manage their finances well.
Pembinaan Sistem Akuntansi Serta Pelaporan Keuangan di SMK Kolese Tiara Bangsa Syahril Effendi; Tukino Tukino; Ronald Wangdra; Yvonne Wangdra; Baru Harahap
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.8108

Abstract

Effective accounting and financial reporting systems are crucial for ensuring transparency, accuracy, and the sustainability of finances in vocational schools like SMK Kolese Tiara Bangsa. This research aims to examine the efforts in fostering and enhancing the accounting and financial reporting systems at SMK. The study involves data collection from various sources, including interviews with administrative staff, document analysis, and monitoring of accounting procedures. The research findings indicate that SMK Kolese Tiara Bangsa has undertaken significant efforts to improve their financial governance. These efforts include training for administrative staff, the utilization of state-of-the-art accounting software, and enhancing understanding of applicable accounting standards. Furthermore, the school has also revamped their financial reporting processes, encompassing the regular preparation of financial statements and strict budget monitoring. The improvement in the accounting and financial reporting system has aided SMK Kolese Tiara Bangsa in more effectively managing their finances, enhancing the accuracy of financial information, and increasing transparency and accountability. This study provides valuable insights into the importance of fostering and developing accounting systems in educational institutions, with the hope of setting an example for similar institutions aiming to improve their financial management.
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaan: Studi Kasus Pada Perusahaan Manufaktur Di Indonesia Syahril Effendi; Argo Putra Prima
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.8109

Abstract

This research aims to analyze the impact of institutional ownership, managerial ownership, and ownership structure on the financial performance of manufacturing companies in Indonesia. Financial performance is measured using various indicators such as profitability, liquidity, and leverage. The study is based on data from a number of manufacturing companies in Indonesia during the period 2020-2022. The results of the analysis indicate that institutional ownership has a significant positive impact on the financial performance of companies, suggesting that the presence of institutional shareholders can enhance efficiency and profitability. On the other hand, managerial ownership also contributes positively to financial performance, indicating that active management participation in share ownership can drive growth and profitability. However, the research findings show that the impact of ownership structure varies depending on the financial performance indicators considered. There are significant differences in the influence of ownership structure on profitability, liquidity, and leverage of the companies. This research provides valuable insights for stakeholders, regulators, and company owners in understanding the role of institutional ownership, managerial ownership, and ownership structure in enhancing the financial performance of manufacturing companies in Indonesia. The practical implications of these findings can assist companies in making better decisions regarding share ownership and financial strategies.