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All Journal Measurement : Jurnal Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) eCo-Buss Jurnal Akuntansi Barelang Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi Jurnal Puan Indonesia Jurnal Akuntansi Keuangan dan Bisnis Economic Reviews Journal JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Barelang El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Argo Putra Prima
Program Studi Akuntansi, Universitas Putera Batam
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA PT. BANK PEREKONOMIAN RAKYAT SEJAHTERA BATAM Darman Mariansah; Argo Putra Prima
SCIENTIA JOURNAL Vol 7 No 5 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i5.10432

Abstract

Rural Banks (Bank Perekonomian Rakyat) are a type of financial institution that operates within Indonesia’s banking sector. This study was conducted to analyze the income statement of PT Bank Perekonomian Rakyat Sejahtera Batam over the past five years, as well as to examine the process of revenue and expense recognition. The research employs a descriptive qualitative approach. The objective is to identify and understand revenue and expense recognition in the bank’s operational activities and to explore various challenges associated with this recognition process. The findings of this study may influence corporate decision-making and are expected to provide valuable insights for readers.
Faktor-Faktor yang Memengaruhi Minat Penggunaan Financial Technology Payment pada UMKM di Kota Batam Tri Purwanti; Argo Putra Prima
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11376

Abstract

The development of financial technology (fintech), particularly in digital payment systems, offers significant opportunities for Micro, Small, and Medium Enterprises (MSMEs) to improve the efficiency and effectiveness of financial transactions. However, interest in using fintech payments among MSMEs is still influenced by various factors. This study aims to analyze the influence of perceived ease of use, accountability, transparency, and trust on interest in using financial technology payments among MSMEs in Batam City. This study used a quantitative approach with primary data obtained through questionnaires distributed to 96 MSMEs selected using a purposive sampling technique. Data analysis methods used included descriptive statistical tests, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis tests, and coefficient of determination tests using SPSS version 27. The results showed that partially perceived ease of use, accountability, transparency, and trust had a positive and significant effect on interest in using financial technology payments. Furthermore, the results of the simultaneous test showed that all independent variables together had a significant effect on interest in using fintech payments. This study concludes that increasing convenience, accountability, transparency, and trust can encourage the adoption of fintech payments in MSMEs.
Pengaruh Literasi Keuangan, Penggunaan E-Money, dan Pengendalian Diri Terhadap Perilaku Konsumtif Mahasiswa di Kota Batam Susi Susanti Gari; Argo Putra Prima
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1059

Abstract

This study aims to analyze the effect of financial literacy, e-money usage, and self-control on students’ consumptive behavior in Batam City. The rapid development of digital payment systems and the lack of financial management awareness are assumed to encourage higher consumptive behavior among university students. This research employed a quantitative approach using a survey method involving 100 accounting students from five universities in Batam City. The sample was determined using the Slovin formula, and data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that financial literacy and e-money usage have a significant partial effect on students’ consumptive behavior, while self-control does not have a significant effect. Simultaneously, financial literacy, e-money usage, and self-control significantly influence students’ consumptive behavior. The coefficient of determination shows that these three variables explain 20.1% of the variation in consumptive behavior, while the remaining percentage is influenced by other factors outside the research model. These findings highlight the importance of improving financial literacy and managing e-money usage wisely to reduce consumptive behavior among students.
Pengaruh Pemahaman Akuntansi, Sistem Pengendalian Internal, dan Penerapan SAK EMKM Terhadap Kualitas Laporan Keuangan UMKM di Kota Batam Karyaman Nazara; Argo Putra Prima
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1064

Abstract

This study aims to analyze the effect of accounting understanding, internal control systems, and the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on the quality of MSMEs’ financial statements in Batam City. This research employs a quantitative approach using a cross-sectional survey design. Data were collected through questionnaires distributed to MSME owners and analyzed using multiple linear regression analysis. The results indicate that accounting understanding, internal control systems, and the implementation of SAK EMKM each have a significant partial effect on the quality of financial statements. Simultaneously, the three independent variables have a very strong influence on financial statement quality, with a coefficient of determination of 91.6%. These findings suggest that the integration of accounting competence, effective internal control, and compliance with accounting standards is essential to improve the reliability and accountability of MSMEs’ financial reporting. This study provides important implications for policymakers and stakeholders in designing training and assistance programs to strengthen financial management practices among MSMEs.
Co-Authors Anggia Dasa Putri Anggun Permata Husda Ari Irawan Arie Pratania Putri Baru Harahap Darman Mariansah Dewi Apri Yanti Dewi Febrianti Dian Efriyenti E Janrosl, Viola Syukrina Elsya Paskaria Loyda Tarigan Evi Ayu Dina Wati Ferdila Ferdila Hermaya Ompusunggu Jefri Akbar Karyaman Nazara Kervin Kervin NANDA HARRY MARDIKA Ovami, Debbi Chyntia Poniman Poniman RIA FEBRIYANTI BR SITEPU Risca Azmiana Ronald Wangdra Susi Susanti Gari Syahril Effendi Tri Purwanti tukino, tukino Vincent Fredly Yuliadi Yuliadi