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EVALUASI PENGENDALIAN INTERNAL DALAM PENGELOLAAN SISTEM PENERIMAAN DAN PENGELUARAN KAS PADA PELAKU UMKM DI KOTA BATAM Bahar, Hardi; Ginting, David
Jurnal Benefita Vol 3, No 1 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

UMKM merupakan Usaha Mikro, Kecil dan Menengah (UMKM) yang sangat berkontribusi bagi perekonomian Indonesia salah satunya terhadap produk domestik Bruto (PDB) yang semakin menggeliat dalam 5 tahun terakhir.Salah satu faktor ekonomi tingkat kegagalan entitas yang tinggi adalah kurangnya pengendalian internal. Dinas PMPKUKM, jumlah UMKM di Kota Batam sebanyak 1.007 UMKM yang terdiri 624 UMKM yang aktif dan 383 UMKM yang tidak aktif. Dalam hal ini UMKM yang tidak aktif tersebuttingkat kegagalannya yang dirasakan adanya kelemahan terjadi dalausahanya pada pengendalian internal terutama dalam penerimaan dan pengeluaran kas. Adapun tujuan dari penelitian iniuntuk melihat bagaimana evaluasi dan mengidentifikasi kelemahan Internal control dalam pengelolaan sistem penerimaan kas pada UMKM di Kota Batam.Sampel penelitianini diambil menggunakan pendekatan probability sampling dengan pendekatan simple random sampling. Sampel penelitian ini sebanyak 100 UMKM yang ada di Kota Batam.Pada pengolahan data dilakukan menggunakan Program Analisis Skala Guttman.Pengendalian internal dalam pengelolaan sistem penambahan dan pengurangan kaspada UMKM Kota Batam mengindikasikan bahwa elemen-elemen pada pengendalian internal yang dilakukan oleh para pemilik UMKM Cukup efektif akan tetapi ada beberapa aspek kelemahan yaitu1) Lingkungan Pengendalian yaitu Integritas dan nilai etika, Struktur Organisasi, Kebijakan 2) Penaksiran Resikodan 3) Informasi dan komunikasi.MSMEs are Micro, Small and Medium Enterprises (MSMEs) which contributes to the Indonesian economy one of them to Gross domestic product (GDP) is increasingly stretched in the last 5 years. One of the economic factors of high entity failure rate. Dinas PMPKUKM, the number of MSMEs in Batam City as many as 1.007 UMKM consisting of 624 active SMEs and 383 UMKM who are not active. In this case the UMKM that is not active is the failure rate felt by the halal happening dalausahanya on internal control in cash receipts and disbursements. The purpose of this study to see how the evaluation and control weaknesses in SMEs in the city of Batam. The sample of this research is taken using probability sampling approach with simple random sampling approach. The sample of this research is 100 MSMEs in Batam City. In the data processing is done by using Guttman Scale Analysis Program. Internal control in the management of the system and at the MSME cash of Batam City has elements in the internal control performed by the owners of MSME. Effectively there will be some aspects of weaknesses that are 1) Control Environment that is Integrity and Ethics, Organizational Structure, Policy 2) Risk Assessment and 3) Information and communication.

ANALYSIS OF THE CAPABILITY OF SALES STRATEGIES ON THE PERFORMANCE OF MSMES IN BATAM CITY IN THE FACE OF THE COVID 19 SITUATION Emi Lestari; Hardi Bahar
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 5 No 1 (2021): Journal of Applied Business Administration - Maret 2021
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v5i1.2705

MSMEs are part of Indonesia's economic growth. This global pandemic has had a significant impact on all aspects of the world and in fact it is not only in foreign countries, the Indonesian state is also about a tremendous impact on the national economic sector, especially for Micro Enterprises; Small; and Intermediate. In recent years, developments in the MSME sector have had obstacles and weaknesses that are commonly faced by entrepreneurs in terms of improving their business performance, including the lack of a good capital system and the amount and source of capital, lack of managerial ability and skills in terms of operations, limitations in product marketing. products, unfair competition among businesses, and economic pressure which results in a narrow and limited scope of business. With the need to improve business performance in terms of increasing sales, capital, labor, market and profit growth, business actors need to implement a sales strategy in running a business. Therefore, this study aims to determine how the influence of the sales strategy with the sections of Customer Segmentation, Customer Priority and Targeting, Relationship Objectives and Sales Model, and the use of several sales channels on the performance of MSMEs. The population part of the study is all MSMEs in Batam City with sampling using purposive random sampling technique, thus this study took the number of respondents of 101 samples obtained in data collection. The data analysis in this study used descriptive statistical analysis and inferential statistics, namely Structural Equation Modeling Patrial Least Square (SEM-PLS) using the smart-pls 3.0 application. The results of this study indicate that the sales strategy with the characteristics of the use of several sales channels and customer segmentation has a significant effect on the performance of the UMKM, while the sales strategy with the characteristics of Customer Priority & Targeting and relationship objectives & the sales model have no effect on the performance of the UMKM.

Analisis Kemampuan Intelektual Menyusun Laporan Keuangan Terhadap Daya Saing Bagi UMKM di Kota Batam Dalam Menghadapi MEA Hardi Bahar
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 2 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

UMKM ikut serta dalam pertumbuhan ekonomi dan perkembangan infrastruktur pada negara tersebut. Pertumbuhan dan perkembangan tersebut tidak terlepas dari pemain para pelaku ekonomi tersebut yang diantaranya memiliki usaha mikro, kecil, dan menengah. Sebagian aktivitas UMKM dalam menjalankan usahanya pada saat pasar bebas tentu para pelaku usaha memanfaatkan kemampuan untuk melakukan berbagai inovasi dari segi keuangan agar unggul dalam memenangkan persaingan. Penelitian ini bertujuan untuk mengetahui bagaimana, dan seberapa besar hubungan, pengaruh faktor-faktor yang dipilih penulis sebagai variabel penelitian yaitu kemampuan intelektual terhadap daya saing UMKM di Kota Batam. Populasi dalam penelitian yang akan dijalankan adalah UMKM di Kota Batam. Sedangkan pemilihan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Teknik pengumpulan data dalam penelitian ini yang digunakan adalah wawancara dan kuesioner/angket. Metode yang digunakan dalam analisis data yaitu analsis data deskriptif dan data yang dianalisis memakai analisis SmartPls dalam menguji data dari kemampuan intelektual menyusun laporan keuangan dan daya saing bagi UMKM di Kota Batam. Berdasarkan hasil dari analisis kemampuan intelektual menyusun laporan Keuangan terhadap daya saing diketahui kemampuan intelektual menyusun laporan keuangan yang telah diimplementasikan oleh pelaku usaha masih lemah secara keseluruhan mencapai 8% dan peubah kemampuan intelektual menyusun laporan Keuangan tidak berpengaruh secara nyata terhadap daya saing.

Analisis Kemampuan Pengelolaan Asset Terhadap Kinerja Usaha Pada Pelaku UMKM di Kota Batam Ketika Pandemi COVID-19 Hardi Bahar; Emi Lestari
Journal of Applied Business Administration Vol 6 No 2 (2022): Journal of Applied Business Administration - September 2022
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v6i2.5346

Small and Medium Enterprises (MSMEs) around the world are receiving a considerable impact due to Covid-19. The impact of covid-19 on MSMEs certainly has a problem that inhibits the business in the form of the community still lacking in improving the performance of its business. In this case if the ability to manage assets in running a business then can encourage the success of his business to cover the weaknesses he faces. Of course, this research has the aim to find out how asset management capabilities affect the performance of MSMEs in MSMEs in Batam city which has a population and a sample of 122 respondents. The data processing used using Smart PlS 3 Software Application by testing descriptive statistic analysis and inference statistic in the form of Inner and Outer Model using first and second order in the research model. The results of the research include asset management capabilities in weak or low performance while asset management capabilities have a significant effect on MSME Performance.

GREEN INNOVATION, FINANCIAL PERFORMANCE, AND FIRM VALUE: A CONTENT ANALYSIS METHOD Emi Lestari; Hardi Bahar
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 1 (2023): Januari - April 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i1.3885

A rapid increase in environmental concerns has prompted firms to engage in green innovation. This study aimed to analyze and synthesize theories that explain the effect of green innovation and financial performance on increasing firm value and financial performance on increasing firm value. This study uses a qualitative approach with the literature review method, which is an approach that examines and synthesizes previous research by selecting relevant literature, conducting analysis and mapping and interpreting literature synthesis. This study examines 25 articles from Google Scholar, Mendeley Search, Emerald insight and Harzing’s Publish or Pherish. This study maps the theoretical basis, other explanatory variables and research results from the previous literature. The underlying theories include the signaling theory and legitimacy theory. The synthesis of the research results shows three types of research results. The first is research which explains that green innovation has a significant positive effect on increasing firm value. Second is the research group which explains that green innovation has a significant positive effect on increasing firm value. The third is the research group which explains that financial performance significantly affects increasing firm value. The contribution of this research provides a conceptual framework that provides direction for future research. Keywords: green innovation, financial performance, and firm value

ANALISIS PENGARUH BIG DATA ANALYTICS DALAM PROSES AUDIT DI KOTA BATAM Yang, Felicia; Bahar, Hardi
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1508

The transformational impact of Big Data is currently causing rapid adaptation for organizations to investing their resources to harness the benefits of data, to shift from data-generating to data-powered business. Auditors will be impacted by their clientele changes, consequentially will embrace big data approach and utilization as well. This study is conducted to determine the effect of big data analytics (BDA) on audit process in Batam City. The population of this study is the auditors located in Batam area, using the sampling method of snowball sampling with a total sample of 50 respondents. The approach of this study is quantitative with usage of questionnaires as data collection instrument for primary data. The method for data analysis uses partial least square (SEM-PLS) structural equation model with the utilization of SmartPLS 4 software. The results of this study revealed that BDA has a significant positive effect on audit process which phases consist of audit risk assertion procedure, initial planning of audit process, implementation of preliminary analytical review, evaluation of audit evidence and submission of audit findings. Dampak transformasi Big Data saat ini menyebabkan adaptasi cepat bagi organisasi untuk menginvestasikan sumber daya mereka untuk bisa mendapatkan manfaat dari data, alhasil beralih dari bisnis data-generating ke data-powered. Auditor akan terpengaruh oleh perubahan kliennya, secara konsekuen akan merangkul pendekatan dan pemanfaatan big data. Penelitian ini dilakukan untuk mengetahui pengaruh big data analytics terhadap proses audit di Kota Batam. Populasi penelitian ini adalah auditor yang berada di wilayah Batam, dengan menggunakan metode sampel snowball sampling dengan jumlah sampel sebanyak 50 responden. Pendekatan penelitian ini adalah kuantitatif dengan menggunakan kuesioner sebagai instrumen pengumpulan data primer. Metode analisis data menggunakan model persamaan struktural partial least square (SEM-PLS) dengan pemanfaatan SmartPLS 4. Hasil penelitian ini mengungkapkan bahwa big data analytics berpengaruh positif signifikan terhadap proses audit yang tahapannya terdiri dari prosedur asersi risiko audit, perencanaan awal audit, pelaksanaan tinjauan analitis pendahuluan, evaluasi bukti audit dan penyampaian temuan audit.

The Application of Big Data on The Performance of MSME Businesses in Batam City Bahar, Hardi; Ayuningtyas, Ni Putu Winda; Lubis, Syarif Hidayah
Journal of Applied Business Administration Vol 7 No 2 (2023): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v7i2.7868

This study investigates the influence of Big Data implementation on the business performance of Micro, Small, and Medium Enterprises (MSMEs) in Batam City. The research examines three characteristics of Big Data"”Data Volume, Data Velocity, and Data Variety"”and their impact on MSMEs' business performance. Data were collected through questionnaires distributed to MSME owners or managers in Batam. Statistical analysis, including descriptive statistics, validity tests, reliability tests, and hypothesis testing using T-tests, was conducted to analyze the data. The findings indicate that the implementation of Big Data with Data Volume and Data Velocity characteristics does not significantly influence the business performance of MSMEs in Batam City. However, the implementation of Big Data with Data Variety characteristics shows a significant positive influence on MSMEs' business performance. This suggests that the diverse information encompassed by Data Variety aids MSMEs in improving their business performance by identifying and addressing various aspects of their operations.

Pelatihan Pembuatan Laporan Keuangan Menggunakan Aplikasi Excel Pada Umkm Usaha Dagang R3 Di Kota Batam Syarif Hidayah Lubis; Ni Putu Winda Ayuningtyas; Hardi Bahar
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.8115

MSME is one type of business that really needs financial reports because it invites strategic elements in the structure of the national and regional economy but is a Trading Business Partner (UD) R3 as MSMEs do not yet have financial reports so they do not know the benefits that have the potential to not continue the business. The purpose of this service is to provide counseling about financial reports and procedures for making financial reports using the excel application. The expected output target is the ability of the R3 Trading Business (UD) to prepare financial reports that comply with standards. The output is aimed at partners being able to understand financial reports and being able to make standard and practical financial reports using the Excel application. The results of the dedication show that UD R3 has been able to make standard and practical financial reports using the excel application, has been able to understand the basics of financial reports and their benefits so that in the end partners are able to prepare their own financial reports for their business, can practice directly by inputting each transactions for sales or purchases with Directions from the service team, can recognize computer applications in the form of excel which have been formulated so that every UD R3 partner transaction only makes a journal and finally obtains the necessary financial reports, can understand financial reports produced in practice which have been directly guided by the service team.

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