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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) EKONOMIS : Journal of Economics and Business Jurnal Akuntansi Barelang Ihsan: Jurnal Pengabdian Masyarakat Altruis: Journal of Community Services Jurnal Pengabdian Masyarakat (ABDIRA) MOVE: Journal of Community Service and Engagement eCo-Fin Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK) Jurnal Bersama Pengabdian Kepada Masyarakat
Dian Efriyenti
Universitas Putera Batam
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Pengaruh Perputaran Aktiva Tetap Dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Manufaktur Di BEI Marentina Nofatilofa; Dian Efriyenti
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Companies that are able to face competition in the industrial world prioritize growth. This study aims to determine the effect of fixed asset turnover and receivables turnover on the return on assets of food and beverage companies listed on the Indonesia Stock Exchange during the 2016-2020 period, either partially or simultaneously. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange from 2016 to 2020. The research sample consisted of 9 food and beverage companies obtained using a purposive sampling method. The type of research used in this research is descriptive quantitative. The data collection technique used is documentation. The technique of multiple linear regression analysis in analyzing the data used SPSS version 25 software. From the results of the analysis it can be concluded partially that the fixed asset turnover variable has no significant effect on return on assets, while accounts receivable turnover has a significant effect on return on assets. Simultaneously, fixed asset turnover and accounts receivable turnover have a significant effect. With a contribution value of 7.1% and the rest is influenced by other factors.
Analisis Pengetahuan, Sikap Dan Perilaku Keuangan Terhadap Literasi Keuangan Mahasiswa Di Kota Batam Agnes Mulyani; Dian Efriyenti
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.8072

Abstract

The ease of using money makes it difficult for people to control their finances, financial management is always related to the necessities of life. Managing finances properly requires financial knowledge, attitudes, and behavior in using money. Financial difficulties are not only caused by a small income but due to person's inability to manage finances. Therefore, it is necessary to improve and develop habits to plan and manage finances. This study aims to examine the level of financial knowledge, attitudes, and financial behavior. This study used the solving formula for sampling with a tolerance level of 0.05 and obtained a sample of 282 respondents. The data collection technique used a questionnaire while the answers used a Likert scale. Several analyzes were performed: descriptive statistical analysis, data quality test, classical assumptions, influence, and hypothesis testing. The results showed that financial knowledge had a significant effect on financial literacy with significant level of 0.003 <0.05. Financial attitude has no significant effect on financial literacy with a significant level of 0.278 > 0.05. Financial behavior has significant effect on financial literacy with significant level of 0.001 < 0.05 and simultaneously knowledge, attitudes and financial behavior affect the financial literacy of students in Batam city.
COMPANY EXTERNAL INFLUENCE ON SHARE PRICE CONSUMER GOODS INDUSTRY SECTOR Dian Efriyenti; Risca Azmiana; Argo Putra Prima; Poniman Poniman
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.v11i2.7298

Abstract

In order to gain from their stock investments, investors frequently attempt to pay close attention to fluctuations in stock prices on a planned basis. The purpose of this study is to ascertain how inflation and interest rates affect stock prices at publicly traded consumer products companies on the Indonesia Stock Exchange. Purposive sampling was utilized as the sampling method in this study, and 10 companies were eligible to participate. The F test results indicate a substantial effect, which means that both inflation and interest rates simultaneously affect stock prices in a way that makes it possible to examine the regression model used in this study. The results, partially using the t test, indicate.
Analisis Faktor-faktor yang Mempengaruhi Minat Mahasiswa Batam untuk Berinventasi di Pasar Modal Lina; Dian Efriyenti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6902

Abstract

Students are a primary target for the Indonesia Stock Exchange in efforts to increase the number of young investors. This study aims to evaluate the influence of minimum capital, financial literacy, and stock returns on the investment interest of accounting students in the city of Batam. The method used is quantitative, with a research population of 100 accounting students. A sample was taken using Slovin's formula, resulting in 96 respondents. The sampling technique applied is simple random sampling. Data collection was conducted through a questionnaire that was validated and tested for reliability before distribution. Data analysis was performed using multiple linear regression tests. The results show that minimum capital significantly influences the investment interest of accounting students in Batam. Meanwhile, financial literacy and stock returns have an influence, but it is not significant in affecting the investment interest of accounting students in the city of Batam.
Pengaruh Kekuatan Moral Wajib Pajak, Sanksi Pajak dan Tarif Pajak Terhadap Penghindaran Pajak Dikota Batam Putriyani br Siboro; Dian Efriyenti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i5.6968

Abstract

Taxes are a source of income for the government which is responsible for the administration and development of government. This research aims to assess the influence of Taxpayer Moral Strength, Tax Sanctions, and Tax Rates on Tax Avoidance. The method applied is quantitative, with a total research population of 100 students from the accounting study program in the city of Batam. The sample was obtained using the Slovin formula, which resulted in 99 respondents. The sampling method used was simple random sampling. Data collection was carried out using a questionnaire whose validity and reliability had been tested before distribution. Data analysis by applying multiple linear regression tests. The results of the analysis show that the Moral Strength of Taxpayers and Tax Rates have a negative but not significant influence on Tax Avoidance in the city of Batam. Meanwhile, Tax Sanctions have an influence but are not significant on Tax Avoidance in Batam City.
Pengaruh Fintech, Sikap Keuangan, dan Lingkungan Sosial Terhadap Perilaku Keuangan Mahasiswa di Kota Batam Lusi Susanti; Dian Efriyenti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 3 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i3.11335

Abstract

This study was prompted by the massive escalation in the use of financial technology (fintech) among students, particularly in Batam City, which serves as a competitive industrial and service hub. Although this digital innovation offers transaction convenience, unrestricted access has the potential to lead to consumptive behavior if not balanced with a mature financial attitude and a supportive social environment. Based on this phenomenon, this study aims to evaluate the influence of fintech, financial attitude, and social environment on the financial management behavior of Accounting students in Batam City. The research approach used is descriptive quantitative with a survey questionnaire method. The study sample involved 267 respondents selected through purposive sampling, with the size determined using the Slovin formula to ensure data representation. All data were analyzed statistically using multiple linear regression via IBM SPSS Statistics 30. The research findings reveal that fintech, financial attitude, and social environment consistently provide a significant influence on students' financial behavior, both partially and simultaneously. In conclusion, the integration of intelligent technology utilization, sound personal financial principles, and a positive social ecosystem are the main determinants in creating disciplined, healthy, and accountable financial management in the digital economic era.
Pembinaan Peran Manajemen Keuangan Digital dalam Pengelolaan Keuangan pada UMKM Hikmah Hikmah; Dian Efriyenti; Risca Azmiana
Jurnal Bersama Pengabdian Kepada Masyarakat (SAMAMAS) Vol. 2 No. 1 (2026): Maret 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/samamas.v2i1.556

Abstract

This community service activity focuses on strengthening the role of digital financial management in managing finances among MSME actors. Financial management in MSMEs heavily depends on the implementation of digital financial systems, which enable business actors to optimize efficiency, improve accuracy, manage cash flow and inventory, and obtain relevant financial information for decision-making. However, various challenges have hindered significant improvements in MSME performance, particularly limited understanding of financial planning and management, as well as low levels of digital literacy. MSMEs in Barelang Mega Jaya Sejati Housing are predominantly engaged in the culinary and fashion sectors, with the main issue being a lack of familiarity with digital financial applications. The implementation method consisted of training, mentoring, and periodic evaluations at the end of each session to identify obstacles and determine necessary follow-up actions. The results indicate an improvement in participants’ understanding and skills in recording and preparing simple financial reports using digital applications. This activity has contributed positively to enhancing digital financial literacy and promoting household economic independence. Practically, this program demonstrates that a hands-on mentoring-based training approach using simple digital applications can serve as an effective model to improve MSME financial management capacity. This community service model also offers novelty through the integration of financial literacy and digital literacy simultaneously and has the potential to be replicated in other MSME communities with similar characteristics by adjusting to their level of digital literacy and business types.
Pengaruh Literasi Keuangan, Pemanfaatan Teknologi Informasi, dan Sistem Pengendalian Internal terhadap Kualitas Laporan Keuangan BPR di Kota Batam Delly Afrianty; Dian Efriyenti
eCo-Fin Vol. 8 No. 2 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i2.3612

Abstract

Fokus kajian ini berada pada kualitas laporan keuangan Bank Perekonomian Rakyat (BPR) di Kota Batam. Isu kualitas pelaporan masih relevan karena BPR menghadapi tuntutan akuntabilitas yang tinggi, sementara kapasitas sumber daya dan sistem sering tidak merata. Ketepatan, keandalan, dan kepatuhan laporan keuangan menjadi penentu utama dalam menjaga kepercayaan regulator dan pemangku kepentingan. Kajian ini menelaah peran literasi keuangan, pemanfaatan teknologi informasi, dan sistem pengendalian internal sebagai faktor yang berkaitan dengan variasi kualitas laporan keuangan. Pendekatan kuantitatif digunakan dengan rancangan asosiatif kausal. Data primer diperoleh melalui kuesioner yang disebarkan kepada 180 pegawai BPR di Kota Batam yang terlibat langsung dalam fungsi keuangan, kepatuhan, dan audit internal. Pemilihan responden dilakukan secara purposive Analisis regresi linear berganda diterapkan setelah seluruh asumsi klasik terpenuhi. Literasi keuangan, pemanfaatan teknologi informasi, dan sistem pengendalian internal berkaitan signifikan dengan kualitas laporan keuangan, baik secara individual maupun bersama-sama. Nilai koefisien determinasi mengindikasikan kontribusi yang kuat dari ketiga variabel dalam menjelaskan variasi kualitas laporan. Peningkatan kualitas laporan keuangan BPR tidak hanya bergantung pada aspek teknis pencatatan, tetapi juga pada kompetensi SDM dan efektivitas sistem pengendalian yang diterapkan secara konsisten
Co-Authors Agnes Mulyani Argo Putra Prima Aura Adenilla Dedi Riyanto Delly Afrianty Dinda Sukmarianti Hermaya Ompusunggu Hikmah Hikmah Khadijah Khadijah Lina Lusi Susanti Marentina Nofatilofa Poniman Poniman Putriyani br Siboro Reni Kusuma Wardhani Risca Azmiana tukino, tukino Viola Syukrina E. Janrosl