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<![CDATA[ANALISIS PENGARUH PENGEMBALIAN ASET, PENGEMBALIAN EKUITAS DAN LABA PER SAHAM TERHADAP HARGA SAHAM ]]>
<![CDATA[Harahap, Baru]]>;
<![CDATA[Rahmat, Muhammad]]>;
<![CDATA[Richmayati, Maya]]>
<![CDATA[ Realible Accounting Journal Vol. 4 No. 2 (2025): Realible Accounting Journal ]]>
Publisher : <![CDATA[LPPM Universitas Ibnu Sina ]]>
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DOI: 10.36352/raj.v4i2.1021
<![CDATA[Abstrak Perkembangan globalisasi yang pesat menyebabkan peningkatan ilmu pengetahuan dan teknologi yang memicu berbagai inovasi. Inovasi tersebut diadaptasi oleh perusahaan manufaktur yang pada umumnya memanfaatkan teknologi berupa mesin untuk membantu atau menjalankan aktivitas dan operasional di perusahaan. Penelitian ini dilakukan untuk menguji pengaruh ROA (Return On Assets), EPS (Earning Per Sharet), dan CR (Current Ratio) terhadap Harga Saham periode 2019 – triwulan II 2023. Penelitian ini menguji sembilan perusahaan manufaktur yang terdaftar pada indeks LQ45 selama periode 2019 – triwulan II 2023. Teknik pengumpulan data dalam penelitian ini menggunakan studi dokumentasi dan studi kepustakaan dengan teknik purposive sampling sebagai teknik pengambilan sampel. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis yang digunakan adalah analisis regresi linier berganda dan uji hipotesis menggunakan uji t (uji parsial), uji f (uji simultan), dan koefisien determinasi berganda dengan bantuan program SPSS versi 26. Hasil penelitian ini adalah uji t menyatakan bahwa secara parsial EPS (Earning Per Share) berpengaruh terhadap harga saham sedangkan ROA (Return On Assets) dan CR (Current Ratio) tidak berpengaruh terhadap harga saham secara parsial dan berdasarkan uji f secara simultan variabel ROA (Return On Assets), EPS (Earning Per Share), dan CR (Current Ratio) berpengaruh terhadap harga saham. Kata kunci: ROA, EPS, CR, dan Harga Saham]]>
<![CDATA[ANALISIS PREDIKSI KEBANGKRUTAN MENGGUNAKAN MODEL ALTMAN Z-SCORE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Diana, Diana]]>;
<![CDATA[Harahap, Baru]]>
<![CDATA[ SCIENTIA JOURNAL Vol 2 No 1 (2020) ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[This research aims to determine the potential of bankruptcy by using Altman Z-Score model in textile and garment company listed on Indonesia Stock Exchange period 2015- 2019. In this study used a quantitative descriptive approach. This research uses the Purposive sampling method by assigning certain criteria in selecting research samples so that 6 companies are made samples. The data collection techniques used are the documentation and the analytical techniques used are models of the Altman Z-Score modifications. The equation of the Altman Z-Score model is Z"=6,56 X1 + 3,26 X2 + 6,72 X3+ 1,05 X4. Then classified into the category of not going bankrupt, gray areas and going bankrupt based on the cut-off value of the Z-score altman model namely: If Z is greater than 2.60 then the company is categorized as not bankrupt, if Z is between 1.1 and 2.60 then the company including the gray area category if Z is less than 1.1, the company is bankrupt. The results showed that there were 2 companies that were predicted to be potentially bankrupt, 2 companies that were predicted in gray or prone to bankrupt conditions, and 2 companies that were predicted to be in not bankrupt or healthy conditions.]]>
<![CDATA[PENGARUH PENGGUNAAN E-TAX DAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA BATAM ]]>
<![CDATA[Latipah, Latipah]]>;
<![CDATA[Harahap, Baru]]>
<![CDATA[ SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019 ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[Tax revenues play an important role in supporting the government to improve people's welfare through the construction of public facilities. Therefore, the government always tries to increase tax revenues from year to year. One of the improvements isstheeuseeoffinformationnanddcommunicationntechnologyyby using the e-tax system andde-filing. Research using the e-tax system and e-filing on tax in the pre-batam primary school by taking a sample of 100 taxpayers, using. Data analysis method uses descriptive techniques. Variable taxpayer compliance (Y) has a constant value of 6.196 tax-payer compliancce, thissfigure indicatess if the e-filling system (X1) and e-tax system (X2) is 0, then the value of tax compliance (Y) the constant value of 6.196 has a positive and significant effect. The e-filing system variable (X1) has a regression coefficient of 0.367 etax so that the increase in the variable e-filing system is 1 unit, then the value of the tax compliance variable will increase by 0.367 e-tax units with other variables considered constant. This shows the positive relationship between e-filing system and tax payment compliance and e-filing system variable (X1) has e-filing system regression coefficient variable of 0.50 e-filing so that the e-filing system incrementing variable is 1 unit, variable value taxpayer compliance will increase by 0.505 with other variables considered]]>
<![CDATA[Analisis Penerapan Sistem Informasi Akuntansi dan Sistem Pengendalian Internal dalam Mengembangkan Bisnis di Kota Batam ]]>
<![CDATA[Syahril Effendi]]>;
<![CDATA[Baru Harahap]]>;
<![CDATA[Sulistyawati Sulistyawati]]>
<![CDATA[ Prosiding Vol 2 (2019): SNISTEK ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[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.]]>
<![CDATA[Analisis Penerapan Akuntansi Raw Materials Cost dan Direct Labor Cost Terhadap Cost of Production Pada UMKM Bina Usaha Rakyat di Kota Batam ]]>
<![CDATA[Baru Harahap]]>;
<![CDATA[Syahril Effendi]]>;
<![CDATA[Maharani Maharani]]>
<![CDATA[ Prosiding Vol 3 (2020): SNISTEK ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[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.]]>
<![CDATA[Analisis Faktor-Faktor Yang Mempengaruhi Pendapatan Asli Daerah Kota Batam ]]>
<![CDATA[Syahril Effendi]]>;
<![CDATA[Baru Harahap]]>
<![CDATA[ Prosiding Vol 3 (2020): SNISTEK ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[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.]]>
<![CDATA[Analisis Factory Overhead Cost Dan Direct Labor Cost Dalam Menetapkan Cost Of Goods Manufactured Pada Ukm Kube Jasmine ]]>
<![CDATA[Baru Harahap]]>;
<![CDATA[Syahril Effendi]]>
<![CDATA[ Prosiding Vol 4 (2022): SNISTEK ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[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]]>
<![CDATA[Pelatihan Aplikasi Animasi Tux Paint Online Pada Pengurus Daerah Himpaudi Kecamatan Batam Kota ]]>
<![CDATA[Nofriani Fajrah]]>;
<![CDATA[Tukino Tukino]]>;
<![CDATA[Baru Harahap]]>
<![CDATA[ Prosiding Vol 4 (2022): SNISTEK ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[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.]]>
<![CDATA[Pembinaan Akuntansi Dan Pelaporan Keuangan Pada Sekolah Menengah Kejuruan (SMK) Batam Business School ]]>
<![CDATA[Syahril Effendi]]>;
<![CDATA[Tukino Tukino]]>;
<![CDATA[Baru Harahap]]>
<![CDATA[ Prosiding Vol 4 (2022): SNISTEK ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[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]]>
<![CDATA[Analisis Penerapan Akuntansi Biaya Bahan Baku Dan Biaya Tenaga Kerja Langsung Terhadap Peningkatan Hasil Produksi Pada PT Ghim Li Indonesia ]]>
<![CDATA[Baru Harahap]]>;
<![CDATA[Nur Isra Laili]]>;
<![CDATA[Muhammad Rahmat]]>
<![CDATA[ Prosiding Vol 5 (2023): SNISTEK ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/psnistek.v5i.8090
<![CDATA[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.]]>
