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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Akuntansi Barelang Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Puan Indonesia Jurnal Pengabdian Ibnu Sina Realible Accounting Journal Jurnal Ekonomi Kreatif Indonesia Jurnal Inovasi Bisnis Indonesia (JIBI) Jurnal Pengabdian Barelang SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Baru Harahap
Universitas Ibnu Sina
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)

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Analisis Penerapan Sistem Informasi Akuntansi dan Sistem Pengendalian Internal dalam Mengembangkan Bisnis di Kota Batam Syahril Effendi; Baru Harahap; Sulistyawati Sulistyawati
Prosiding Vol 2 (2019): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

Perkembangan Teknologi informasi saat ini sangat berkembang pesat, apalagi telah terbentuknya kawasan ekonomi terintegrasi di wilayah Asia Tenggara atau yang disebut dengan Masyarakat Ekonomi ASEAN (MEA) pada tahun 2015. perkembangan teknologi informasi dan komunikasi saat ini telah membawa pengaruh positif bagi masyarakat terutama pelaku usaha yang menjalankan aktivitas bisnisnya dalam berbagai bidang. Penelitian ini bertujuan untuk mengetahui bagaimanakah pengaruh sistem akuntansi dan sistem pengendalian internal UMKM yang terdiri dari lingkungan pengendalian, penilaian resiko, informasi dan komunikasi, aktivitas pengendalian dan pemantauan terhadap pengembangan bisnis di Kota Batam. Penelitian ini dilaksanakan pada Usaha Mikro Kecil Menengah (UMKM) di Kota Batam Propinsi Kepulauan Riau. Subjek penelitian ini adalah para pelaku bisnis atau usaha UMKM yang memanfaatkan dana bergulir dari Pemerintah Kota (Pemko) Batam, dimana tercatat pada Dinas Koperasi dan UMKM Kota Batam. Populasi dalam penelitian ini adalah pelaku bisnis atau usaha UMKM yang memanfaatkan dana bergulir dari Pemerintah Kota (Pemko) Batam adalah sebanyak 2.105 usaha. Sampel dalam penelitian ini dipilih dengan menggunakan rumus slovin, berdasarkan perhitungan rumus slovin dengan persentase kelonggaran 10% didapatkan sampel penelitian sebanyak 96 pelaku UMKM dalam menjalankan bisnis di Kota Batam. Hasil penelitian ini menunjukan bahwa sistem akuntansi dan sistem pengendalian internal UMKM berpengaruh terhadap pengembangan bisnis di Kota Batam baik secara parsial maupun simultan.
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
Pelatihan Aplikasi Animasi Tux Paint Online Pada Pengurus Daerah Himpaudi Kecamatan Batam Kota Nofriani Fajrah; Tukino Tukino; Baru Harahap
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

The development of Early Childhood Education institutions in various forms of Early Childhood Education services such as: TK, KB, TPA, SPS shows the increasing awareness of the community about the importance of education according to the stage of development from an early age. The increase in the number of Early Childhood Education service institutions is followed by the need for an increase in the number of PAUD educators. The need for educators is not only related to the number but also related to quality. Coaching educators in relation to increasing the ability of educators to provide early childhood education services that are in accordance with the needs of children's growth and development is a step taken by the Directorate of Early Childhood Education Development. Coaching is carried out through various strategies and practical activity programs. One of the patterns of fostering PAUD educators and education personnel is through the Early Childhood Education Cluster (PAUD Group). The Early Childhood Education Cluster is a strategic forum built from, by and for educators and education staff. Management, programs, forms of activities are planned, developed, and implemented to meet the needs of improving the teaching profession in accordance with the needs of members.
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 Penerapan Akuntansi Biaya Bahan Baku Dan Biaya Tenaga Kerja Langsung Terhadap Peningkatan Hasil Produksi Pada PT Ghim Li Indonesia Baru Harahap; Nur Isra Laili; Muhammad Rahmat
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.8090

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 27, 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.
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.
Faktor-Faktor Yang Mempengaruhi Pendapatan Asli Daerah Di Kota Batam Harahap, Baru; Rahmat, Muhammad
Prosiding Vol 6 (2024): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This research aims to evaluate the effectiveness of billboard tax and its contribution to regional revenue (PAD), especially in the context of regional autonomy, which requires local governments to continuously increase their revenue. One of the efforts to achieve this is by optimizing the collection of local taxes, including billboard taxes. Billboard taxes in Batam City provide a significant contribution to local revenue, although in practice, it has not yet reached its full potential. Additionally, tax targets are often set based on past performance rather than actual potential. This study was conducted from April to July 2019, with the research object being the Regional Revenue Office (Dispenda) of Batam City. The sampling technique used was non-probability sampling, specifically purposive sampling, utilizing financial reports from 2019 to 2023. Data analysis was carried out using multiple regression to test the hypothesis. The results of the analysis showed that, simultaneously, the effectiveness of billboard taxes and their contribution significantly affect regional revenue. Partially, the effectiveness of billboard taxes has a significant relationship with PAD, while the contribution of billboard taxes also significantly influences PAD in Dispenda Batam City.
Pembinaan Dan Pelatihan Pelaporan Keuangan di SMK Batam Business School Harahap, Baru; Rahmat, Muhammad
Prosiding Vol 6 (2024): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This community service project highlights the importance of implementing an effective financial reporting system at SMK Batam Business School to ensure transparency, accuracy, and financial sustainability. Through an assessment of efforts to improve financial management, the study found that SMK Batam Business School has taken significant steps such as staff training, the implementation of modern accounting software, and improving understanding of applicable accounting standards. In addition, the school has enhanced its financial reporting processes by preparing regular financial statements and closely monitoring the budget. These efforts have ultimately strengthened financial management, improved the accuracy of financial information, and increased transparency and accountability. This study provides valuable insights for other educational institutions seeking to improve their financial management systems.
Co-Authors Abid Ramadhan Algifanri Maulana, Algifanri Ananda, Adiski Dwi Argo Putra Prima Arif Rahman Hakim Arif Rahman Hakim Azwanti, Nurul Diana Diana Dyah Khoirun Nisa Elminaliya Sandra Erni Yanti Natalia, Erni Yanti Ferdila, Ferdila Fransiska, Debby Haposan Banjarnahor Khadijah Khadijah Latipah, Latipah Maharani Maharani Maya Richmayati Muhammad Rahmat Mustika, Ita Nisa, Dyah Khoirun Nofriani Fajrah, Nofriani Nur Isra Laili Nur Isra Lalili Patmawati Patmawati Putria, Narti Eka Rahmat, Muhammad Riesna Apramilda Ronald Wangdra Safera, Junita Sapuan, Muhamad Suci Wulandari Suci Wulandari Sulistyawati Sulistyawati Sunarto Wage Sunarto wage Syahril Effendi Triwahyuni, Ice Tukino, Tukino tukino, tukino Umi Kalsum Wangsa, Rinda Wasiman, Wasiman Yvonne Wangdra Zakrimal Zakrimal