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All Journal Measurement : Jurnal Akuntansi Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Abdi Ilmu Jurnal Akuntansi Barelang Jurnal Abdimas Bina Bangsa ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Paradoks : Jurnal Ilmu Ekonomi Realible Accounting Journal Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Ekonomi Kreatif Indonesia JT-IBSI (Jurnal Teknik Ibnu Sina) JURNAL LIGA ILMU SERANTAU
Andi Auliya Ramadhany
Universitas Ibnu Sina
Religion Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH PERSEPSI KEGUNAAN, KEMUDAHAN PENGGUNAAN DAN KEAMANAN TERHADAP TINGKAT TRANSAKSI NASABAH MENGGUNAKAN MOBILE BANKING PT. BANK NEGARA INDONESIA (PERSERO), TBK WILAYAH BATAM Aurora, Melisa Devi; Ramadhany, Andi Auliya; Richmayati, Maya
Jurnal Ekonomi Kreatif Indonesia Vol. 3 No. 2 (2025): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v3i2.104

Abstract

ABSTRAK Perkembangan teknologi dan sistem informasi berdampak pada perilaku konsumen atau individu. Jika individu menilai sesuatu yang bermanfaat bagi dirinya dan mendatangkan kepuasan maka ia akan tertarik untuk menggunakannya. Penelitian ini bertujuan untuk menganalisis atau menguji pengaruh dari persepsi kegunaan, kemudahan penggunaan dan keamaanan terhadaap tingkat transaksi nasabah menggunaakan mobile banking PT. Bank Negara Indonesia (PERSERO), Tbk Wilayah Batam. Tujuannya adalah untuk menganalisis kegunaan yang dirasakan, kemudahan penggunaan yang dirasakan, dan keamanan pada minat dalam menggunakan mobile banking PT Bank Rakyat Indonesia (Persero) Tbk Branch Batam. Populasi dalam penelitian ini adalah PT. Bank Negara Indonesia (PERSERO),Tbk Wilayah Batam yang berjumlah 123 responden. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dengan periode pengamatan selama 2 tahun sehingga didapat 103 data sampel dalam penelitian ini. Penelitian ini menggunakan metode kuantitatif dengan teknik analisi regresi berganda. Data penelitian yang digunakan adalah data primer. Hasil penelitian ini menunjukkan bahwa variabel Persepsi Kegunaan, Kemudahan Penggunaan dan Keamanan secara simultan berpengaruh signifikan terhadap Tingkat Transaksi. Secara parsial, variabel Persepsi Kegunaan, Kemudahan Penggunaan dan Keamanan berpengaruh positif signifikan terhadap Tingkat Transaksi. ABSTRAK The development of technology and information systems has an impact on consumer or individual behavior. If an individual assesses something that is beneficial to him and brings satisfaction, he will be interested in using it. This study aims to analyze or test the effect of perceived usefulness, ease of use and security on the level of customer transactions using mobile banking PT. Bank Negara Indonesia (PERSERO), Tbk Batam Region. This research is motivated by the phenomenon of competition in the banking industry in increasing customer interest in using mobile banking. The aim is to analyze the perceived usefulness, perceived ease of use, and security on interest in using mobile banking PT Bank Rakyat Indonesia (Persero) Tbk Batam Branch. The population in this study were PT Bank Negara Indonesia (PERSERO), Tbk Batam Region, totaling 123 respondents. The sampling technique used was purposive sampling with an observation period of 2 years so that 103 sample data were obtained in this study. This study uses quantitative methods with multiple regression analysis techniques. The research data used is primary data. The results of this study indicate that the variables of perceived usefulness, ease of use and security simultaneously have a significant effect on transaction rates. Partially, the variables of perceived usefulness, ease of use and security have a significant positive effect on transaction rates.
Pengaruh Arus Kas Operasi, Besaran Akrual, dan Tingkat Hutang terhadap Persistensi Laba pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Cahya Megarani; Andi Auliya Ramadhany; Andi Hidayatul Fadlilah
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 2 (2025): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i2.1228

Abstract

Studi ini menganalisa dampak arus kas, akrual, dan tingkat hutang pada persistensi laba perusahaan consumer non siklus yang terdaftar di BEI periode 2021- 2023. Pendekatan study ini ialah kuantitatif dengan teknik analisis deskriptif. Data sekunder didapat dari informasi tahunan dan publikasi yang diakses melalui situs BEI dan situs resmi perusahaan. Sampel penelitian terdiri dari 54 perusahaan yang dipilih dengan pendekatan purposive sampling. Teknik analisis data mempergunakan aplikasi excel dan SPSS. Penelitian ini menemukan bahwa persistensi laba pada perusahaan sektor konsumer non-siklis dipengaruhi positif dan signifikan oleh arus kas operasi. Persistensi laba tidak memengaruhi tingkat akrual, tetapi berkorelasi positif dan signifikan dengan tingkat hutang. Secara simultan, persistensi laba dipengaruhi oleh arus kas operasi, besaran akrual, dan tingkat hutang.
PENGARUH FINANCIAL DISTRES, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP INTEGRITAS LAPORAN KEUANGAN Handayani, Ayu; Ramadhany, Andi Auliya; Mustika, Ita; Khadijah, Khadijah; Richmayati, Maya
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 1 (2025): MEASUREMENT : JURNAL AKUNTANSI JUNI 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i1.7722

Abstract

Penelitian ini bertujuan untuk mengevaluasi pengaruh X1, X2, dan X3 terhadap (Y) pada perusahaan BUMN yang terdaftar di (BEI) pada kurun waktu 2019-2023. Pengolahan data dilakukan melalui analisis regresi linear berganda. Dengan nilai signifikansi masing-masing sebesar 0,108 dan 0,121, penelitian ini menunjukkan bahwa X1 dan X2 memiliki dampak negatif secara parsial namun tidak signifikan terhadap Y. Nilai signifikansi sebesar 0,057 menunjukkan bahwa X₃ memiliki dampak positif terhadap Y, tetapi tidak signifikan secara statistik. Pada saat yang sama, Y tidak dipengaruhi secara signifikan oleh salah satu dari tiga variabel independen (X1, X2, dan X3). Berdasarkan uji asumsi, tidak ada masalah dengan autokorelasi, heteroskedastisitas, atau multikolinearitas, dan data terdistribusi secara normal. Penelitian ini merekomendasikan agar perusahaan BUMN memperkuat struktur organisasi dan sistem pelaporan keuangan—khususnya dalam aspek transparansi dan akuntabilitas—serta meningkatkan pengawasan regulator dan pengembangan SDM dalam bidang akuntansi dan keuangan.
The Effect of Tax, Tunneling Incentive, and Firm Size on Corporate Transfer Pricing Decisions: Evidence from Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) in 2021–2023 Astri, Nindhi Lita; Ramadhany, Andi Auliya; Laili, Nur Isra
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.885

Abstract

This study aims to examine the effect of tax, tunneling incentive, and firm size on corporate transfer pricing decisions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Transfer pricing is a strategy used by multinational companies to minimize tax liabilities through transactions with related parties. Various factors may influence such decisions, including tax policy, the interests of controlling shareholders, and company size.This study adopts a quantitative method with a multiple linear regression approach. Secondary data were collected from the financial statements of manufacturing firms listed on the IDX. The independent variables are tax, tunneling incentive, and firm size, while the dependent variable is the decision to engage in transfer pricing.The findings reveal that tax has a positive but statistically insignificant effect on transfer pricing, suggesting that tax may influence decisions, but its impact is not strong. Tunneling incentive has a negative and significant effect, indicating that higher incentives lead to less transfer pricing activity, possibly due to other profit-shifting mechanisms. Firm size shows a negative but insignificant effect, meaning it does not play a major role in transfer pricing decisions in this context.
Analisis Efektivitas Sistem Informasi Akuntansi pada Yayasan Global Excellence: Studi Kasus Hilda, Titi Novia; Syuaib, Haji Mustaqim; Ramadhany, Andi Auliya
Jurnal Liga Ilmu Serantau Vol. 1 No. 1 (2024): Edisi Februari - JLIS: Jurnal Liga Ilmu Serantau
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/jlis.v1i1.786

Abstract

Accounting Information System (AIS) is a key component within organizations that facilitates the collection, processing, and reporting of financial information. The effective performance of AIS is crucial for organizations to provide accurate and relevant information for decision-making. Yayasan Global Excellence, as a non-profit institution, relies on AIS to manage its finances effectively and meet reporting requirements. This research aims to analyze the effectiveness of implementing the accounting information system at Yayasan Global Excellence and identify constraints that hinder the system's performance in providing necessary information. The research method used is descriptive qualitative analysis. Data collection is conducted through observation of organizational structure, related documents, and financial reports generated by the system. Both primary and secondary data are used to gain a comprehensive understanding of the state of AIS at Yayasan Global Excellence. The analysis results indicate that AIS at Yayasan Global Excellence has not yet met the expected standards for an effective AIS. Several critical aspects such as human resources, technological infrastructure, documentation, procedures, and compliance with accounting standards are not fully met. Therefore, it can be concluded that AIS at Yayasan Global Excellence has not been operating effectively so far. Appropriate improvement measures are needed to enhance the quality of AIS to provide accurate, relevant, and reliable financial information for decision-makers at Yayasan Global Excellence.
PENGARUH GOOD CORPORATE GOVERNANCE, MEKANISME BONUS DAN TUNNGELING INCENTIVE TERHADAP PRAKTIK TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN PERIODE 2020-2023 Damayanti, Alvia; Richmayati, Maya; Laili, Nur Isra; Ramadhany, Andi Auliya; Fadlilah, Andi Hidayatul
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.9958

Abstract

From 2020 to 2023, this research looks at food and drink manufacturing businesses listed on the Indonesia Stock Exchange to see how transfer pricing is affected by good corporate governance, bonus mechanisms, and tunneling incentives. Purposive sampling was used to choose data from consolidation financial reports, which were then analyzed using multiple linear regression. According to the results, Good Corporate Governance considerably decreases Transfer Pricing, suggesting that executive discretion is limited by independent supervisory scrutiny. It seems that performance-based incentives are not the main factor driving Transfer Pricing, since Bonus Mechanisms have a positive but negligible influence. At the same time, Tunneling Incentives) cut down on Transfer Pricing, which means that more oversight and less such tactics are possible with more foreign ownership. The analyzed variables good corporate governance, bonus mechanism and tunneling incentive all show significant correlations with Transfer Pricing, according to the correlation analysis. With an Adjusted R Squared value of 0.266, the model suggests that the variables under investigation account for 26.6% of the variation in Transfer Pricing, while other, unexplored factors contribute to the remaining 73.4%
Pengaruh Peluang, Rasionalisasi Dan Kapabilitas Terhadap Fraud (Studi Kasus PT Sat Nusapersada Tbk Batam) Nadila; Andi Auliya Ramadhany; Nur Isra Laili; Maya Richmayati; Khadijah
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i1.6400

Abstract

This study aims to analyze the influence of opportunity, rationalization, and capability on the occurrence of fraud at PT Sat Nusapersada Tbk, Batam City. The study used a quantitative approach with primary data obtained through questionnaires distributed to 100 employees as respondents. Data processing was carried out using multiple linear regression analysis with the help of SPSS version 26. The results showed that the three independent variables had a positive and significant effect on fraud. Opportunity had a significance value of 0.004, rationalization of 0.002, and capability of 0.005. This indicates that the greater the opportunity, self-justification, and individual ability to exploit the situation, the risk of fraud also increases. The classical assumption test showed that the data were normally distributed and there were no problems of autocorrelation, multicollinearity, or heteroscedasticity, so the regression model was considered suitable for use. As a preventive measure, the company is advised to implement job rotation in the warehouse section, conduct periodic anti-collusion training, conduct risk-based audits in vulnerable operational areas, and provide ethics training to suppress rationalization and abuse of employee capabilities.
Prediksi Risiko Kredit Berdasarkan Rasio Likuiditas, Rasio Solvabilitas, dan Kualitas Laba di Perusahaan Pembiayaan yang Terdaftar pada Bursa Efek Indonesia (BEI) Yushi Ana; Khadijah Khadijah; Ferdila Ferdila; Andi Auliya Ramadhany; Baru Harahap
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9442

Abstract

Credit risk in financing companies is an important issue influenced by various financial indicators, but studies that specifically integrate liquidity ratios, solvency ratios, and earnings quality in a single predictive model remain limited. This study aims to analyze the effect of liquidity ratios, solvency ratios, and earnings quality on credit risk. This study used a quantitative approach with a causal research design, involving 68 data points from financing companies listed on the Indonesia Stock Exchange for the 2021–2024 period selected through purposive sampling. Data were collected through the documentation method from financial statements and analyzed using multiple linear regression. The results showed that the liquidity ratio had a negative and significant effect on credit risk, the solvency ratio had a positive and significant effect, while earnings quality had no significant effect. Simultaneously, the three variables had a significant effect on credit risk. These findings contribute to the development of risk management theory and expand understanding of the determinants of credit risk in the financing sector. The conclusion of the study emphasizes the importance of liquidity management and debt structure in controlling credit risk. The implications of this study include theoretical and practical contributions for companies and investors, while also opening opportunities for further research by incorporating broader variables.
PENGARUH KUALITAS PELAPORAN KEUANGAN, JATUH TEMPO UTANG, DAN KUALITAS LABA AKUNTANSI TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Rinda Nurfita; Ferdila Ferdila; Baru Harahap; Andi Auliya Ramadhany; Khadijah Khadijah
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11472

Abstract

This study looks at how financial reporting quality, the length of time companies take to repay their debts, and the reliability of their earnings reports affect how efficiently they make investments in transportation and logistics firms listed on the Indonesia Stock Exchange from 2020 to 2024. The study looks at how a company's internal financial data and the way it manages its debt affect how well its investment decisions work. The goal of this research is to look at how these variables affect investment efficiency, both on their own and when considered together. A quantitative method was used, which involved multiple linear regression analysis, based on financial statement data gathered through documentation methods. The findings indicate that higher quality in financial reporting is linked to lower investment efficiency, and longer debt maturity also has a negative impact. However, the quality of accounting earnings does not have a meaningful effect on investment efficiency. At the same time, the three variables have a big impact on how efficiently investments work. The results show that even though these factors help explain how efficiently investments are made, a big part of the efficiency is still affected by other things not included in the model. This means future research should look into more financial and non-financial factors as well.
PENGARUH PENERIMAAN PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK PARKIR TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM TAHUN 2020 – 2024 Amanda Anjili; Nur Isra Laili; Khadijah Khadijah; Hermaya Ompusunggu; Andi Auliya Ramadhany
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11549

Abstract

Tujuannya studi yakni guna menguji pengaruhnya Pajak Hotel, Pajak Restoran, dan Pajak Parkir pada PAD Kota Batam. Studi ini memakai metoodologi kuantitatif dengan pendekatannya deskriptif. Populasi meliputi Pajak Hotel, Pajak Restoran, Pajak Parkir, serta PAD Kota Batam pada periode 2020–2024. Teknik mengambil sample dipakai yakni purposive sampling, menghasilkannya 60 observasi. Datanya dipakai yakni data sekunder didapat dari laporan penerimaan pajak daerah serta laporan PAD Kota Batam. Analisa data dilaksanakan memakai regresi linier berganda. Temuan memperlihatkan bahwa secara parsial, Pajak Hotel ada pengaruhnya positif signifikan pada PAD, lalu Pajak Restoran dan Pajak Parkir tidak ada pengaruhnya signifikan. Secara bersamaan, ketiga variable tersebut tidak ada pengaruhnya signifikan pada PAD Kota Batam. Adanya harapan pada studi ini jadi referensi bagi pemerintah daerah guna pengoptimalan penghimpunan pajak, khususnya di sektor Pajak Restoran dan Pajak Parkir, untuk meningkatkannya kontribusi pada pendapatan daerah.
Co-Authors Agus Sutiandi Akmal Akmal Amanda Anjili Andi Hidayatul Fadlilah Astri, Nindhi Lita Aurora, Melisa Devi Baru Harahap Cahya Megarani Damayanti, Alvia Didi Suryadi Ferdila Ferdila Ferdila Ferdila Fitri, Elsa Handayani, Ayu Hermaya Ompusunggu Hilda, Titi Novia Ita Mustika Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah Maya Richmayati Mulyadi Mustika , Ita Mustika, Ita Nadila Nur Isra Laili Nur Isra Laili Rinda Nurfita Siti Masiam Suci Fitria Sudianto Susanti Susanti Syuaib, Haji Mustaqim Yushi Ana