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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
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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 Baru Harahap; Muhammad Rahmat
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 Baru Harahap; Muhammad Rahmat
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.
COMPANY EXTERNAL INFLUENCE ON SHARE PRICE CONSUMER GOODS INDUSTRY SECTOR Baru Harahap; Maya Richmayati; Khadijah Khadijah
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 12 No 1 (2024): Volume 12 Nomor 1 2024
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v12i1.8719

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.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI PENGENDALIAN INTERN DAN KESESUAIAN TUGAS TERHADAP KUALITAS LAPORAN KEUANGAN PADA PT. SUMBER ALFARIA TRIJAYA TBK. CABANG BATAM Safera, Junita; Ferdila, Ferdila; Harahap, Baru
Jurnal Ekonomi Kreatif Indonesia Vol. 3 No. 2 (2025): April
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jeki.v3i2.103

Abstract

ABSTRAK Penelitian ini dilatarbelakangi oleh fenomena seiring dengan perkembangan teknologi dan kompleksitas operasional, perusahaan perlu memastikan bahwa sistem informasi akuntansi yang diterapkan dapat mendukung pengendalian intern yang efektif dan kesesuaian tugas antara perusahaan terkait dalam menghasilkan laporan keuangan yang akurat dan tepat waktu. Tujuan penelitian ini untuk menganalisis atau menguji pengaruh dari Penerapan Sistem Informasi Akuntansi, Pengendalian Intern dan Kesesuaian Tugas Terhadap Kualitas Laporan Keuangan Pada PT. Sumber Alfaria Trijaya Tbk Cabang Batam. Populasi dalam penelitian ini adalah PT. Sumber Alfaria Trijaya,Tbk Wilayah Cabang Batam yang berjumlah 130 Toko. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dengan periode pengamatan selama 2 tahun sehingga didapat 90 Responden data sampel dalam penelitian ini. Penelitian ini menggunakan metode kuantitatif dengan teknik analisi regresi berganda. Data penelitian yang digunakan adalah data primer. Hasil penelitian ini menunjukkan bahwa variabel Sistem Informasi Akuntansi, Pengendalian Intern dan Kesesuaian Tugas secara simultan berpengaruh signifikan terhadap Laporan Keuangan. Secara parsial, variabel Sistem Informasi Akuntansi, Pengendalian Intern dan Kesesuaian Tugas berpengaruh positif signifikan terhadap Laporan Keuangan. Penelitian ini memberikan wawasan bagi peneliti dan pihak yang berkepenitngan untuk meningkatkan kualitas laporan keuangan.   ABSTRACT This research is motivated by the phenomenon that along with technological developments and operational complexity, companies need to ensure that the accounting information system implemented can support effective internal control and task suitability between related companies in producing accurate and timely financial reports. The purpose of this study was to analyze or test the effect of the Application of Accounting Information Systems, Internal Control and Task Suitability on the Quality of Financial Statements at PT Sumber Alfaria Trijaya Tbk Batam Branch. The population in this study was PT Sumber Alfaria Trijaya, Tbk Batam Branch Area which amounted to 130 Stores. The sampling technique used was purposive sampling with an observation period of 2 years so that 90 respondents were obtained sample data in this study. This study uses quantitative methods with multiple regression analysis techniques. The research data used is primary data. The results of this study indicate that the variables of Accounting Information Systems, Internal Control and Task Suitability simultaneously have a significant effect on Financial Statements. Partially, the variables of Accounting Information Systems, Internal Control and Task Suitability have a significant positive effect on Financial Statements. This study provides insight for researchers and interested parties to improve the quality of financial reports
PENGARUH PENJUALAN, PEMBELIAN DAN BEBAN OPERASIONAL TERHADAP LABA BERSIH DI PERUSAHAAN SUB SEKTOR PERDAGANGAN TAHUN 2021-2023 Umi Kalsum; Mustika, Ita; Harahap, Baru
Jurnal Inovasi Bisnis Indonesia (JIBI) Vol. 2 No. 4 (2025): June
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jibi.v2i4.93

Abstract

ABSTRAK Berdasarkan hasil kinerja keuangan entitas sub sektor perdagangan besar yang tercatat di BEI yang dimuat di laporan keuangan dan sudah dilaporkan serta diaudit, terdapat fenomena bahwa perkembangan laba perusahaan dagang yang tercatat di BEI mengalami perubahan naik dan turun yang disebabkan fluktuasi penjualan, pembelian dan beban operasional. Tujuan penelitian ini untuk mengetahui pengaruh penjualan, pembelian dan beban operasional terhadap laba bersih di perusahaan sub sektor perdagangan besar yang terdaftar di BEI tahun 2021-2023. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif deskriptif. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor perdagangan besar yang terdaftar di BEI tahun 2021-2023 berjumlah 39 perusahaan. Metode penentual sampel penelitian menggunakan purposive sampling, setelah dipilah berdasarkan kriteria jumlah sampel penelitian bahwa penjualan berpengaruh positif dan siginifikan terhadap laba bersih secara parsial, pembelian berpengaruh negatif dan signifikan terhadap laba bersih secara parsial dan beban operasional berpengaruh negatif dan tidak signifikan terhadap laba bersih secara parsial. Kata Kunci: Penjualan, Pembelian, Beban Operasional, Laba Bersih ABSTRACT Based on the financial performance results of entities in the wholesale trade sub-sector listed on the IDX as reported in their financial statements and audited, there is a phenomenon whereby the profit growth of trading companies listed on the IDX experiences ups and downs due to fluctuations in sales, purchases, and operating expenses. The purpose of this study is to determine the impact of sales, purchases, and operational expenses on net profits in companies in the wholesale trade sub-sector listed on the IDX from 2021 to 2023. The method used in this study is a descriptive quantitative method. The population in this study consists of 39 manufacturing companies in the wholesale trade sub-sector listed on the IDX from 2021 to 2023. The sample selection method used in this study was purposive sampling, after being sorted based on the criteria for the sample size of the study, which indicated that sales have a positive and significant effect on net profit partially, purchases have a negative and significant effect on net profit partially, and operational expenses have a negative and insignificant effect on net profit partially. Keywords: Sales, Purchase, Operational Expense, Net Profit 
PENGARUH KREDIT MACET LIKUIDITAS DAN ROA TERHADAP KINERJA KEUANGAN BPR TAHUN 2019-2023 Triwahyuni, Ice; Harahap, Baru; Sandra, Elminaliya
Jurnal Inovasi Bisnis Indonesia (JIBI) Vol. 2 No. 4 (2025): June
Publisher : PT. Tangrasula Tekno Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61896/jibi.v2i4.100

Abstract

ABSTRAK Perbankan Indonesia berkembang pesat, meningkatkan persaingan di sektor keuangan. Bank berperan dalam menghimpun dan menyalurkan dana, namun menghadapi risiko seperti kredit macet (NPL), likuiditas (LDR), dan profitabilitas (ROA), yang mempengaruhi kinerja keuangan BPR. Penelitian ini bertujuan untuk menganalisis pengaruh ketiga faktor tersebut terhadap kinerja BPR periode 2019-2023, baik secara parsial maupun simultan, menggunakan data sekunder dari BEI dan enam BPR terdaftar di OJK. Data dikumpulkan melalui studi pustaka dan dokumentasi, kemudian dianalisis menggunakan metode statistik deskriptif dengan SPSS dan Excel. Uji asumsi klasik dilakukan untuk memastikan validitas regresi berganda, sementara uji hipotesis mengukur pengaruh likuiditas dan kredit bermasalah terhadap profitabilitas. Hasil Penelitian menunjukkan bahwa NPL tidak berpengaruh signifikan, sedangkan LDR dan ROA berpengaruh signifikan dengan kecenderungan menurunkan kinerja keuangan. Model regresi yang digunakan valid untuk analisis ini. Kata Kunci: Kinerja Keuangan BPR, Kredit Macet Likuiditas, ROA ABSTRACT Indonesian banking is growing rapidly, increasing competition in the financial sector. Banks play a role in collecting and distributing funds, but face risks such as non-performing loans (NPL), liquidity (LDR), and profitability (ROA), which affect the financial performance of rural banks (BPR). This study aims to analyze the influence of these three factors on the performance of rural banks during the period 2019-2023, both partially and simultaneously, using secondary data from the Indonesia Stock Exchange (BEI) and six rural banks registered with the Financial Services Authority (OJK). Data was collected through literature review and documentation, then analyzed using descriptive statistical methods with SPSS and Excel. Classical assumption tests were conducted to ensure the validity of multiple regression, while hypothesis testing measured the impact of liquidity and non-performing loans on profitability. The results of the study indicate that NPL does not have a significant impact, while LDR and ROA have a significant impact with a tendency to reduce financial performance. The regression model used is valid for this analysis. Keywords: BPR Financial Performance, Bad Debt Liquidity, ROA
PENGARUH STRUKTUR MODAL KEBIJAKAN DIVIDEN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA Wulandari, Suci; Harahap, Baru
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 5 No. 3 (2020)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Penelitian ini dilakukan untuk menguji pengaruh struktur modal, kebijakan terbagi dan divisi investasi pada nilai perusahaan perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2015-2019. Populasi dalam penelitian ini berjumlah 25 perusahaan yang terdaftar di Bursa Efek Indonesia. Data menggunakan laporan keuangan sekunder yang diperoleh di Bursa Efek Indonesia dengan sampel yang memenuhi kriteria penelitian 12 perusahaan menggunakan metode purposive sampling. Data diuji menggunakan tes statistik deskriptif, tes asumsi klasik, tes regresi linier berganda dan tes hipotest. Hasil pengujian dengan uji T secara simultan pada variabel Debt to Equity Ratio (DER), Dividend Payout Ratio (DPR) dan Price Earning Ratio (PER) berpengaruh positif terhadap Price Book Value (PBV) hasil 0,000 <0,05. tunjukkan untuk uji F Ini dapat dilihat dari hasil pengujian data secara individual untuk melihat cuaca adalah pengaruh masing-masing pada variabel Price Book Value (PBV) yang menjelaskan nilai signifikansi 0,024 <0,05. Untuk hasil secara parsial Debt to Equity Ratio (DER) berpengaruh positif terhadap Price BookValue. Rasio pembayaran dividen variabel variabel adalah 0,002 <0,05 signifikansi dari Nilai Buku Harga (PBV). Variabel Price Earning Ratio hasilnya menunjukkan signifikansi 0,001 <0,05 terhadap Nilai Buku Harga.
PENGARUH PROFITABILITAS DAN CURRENT RATIO TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN FOOD AND BAVERAGE DI BEI Nisa, Dyah Khoirun; Harahap, Baru
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 5 No. 3 (2020)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Dalam mencapai kinerja perusahaan dapat melihat hasil melalui hasil laporan keuangan yang selalu meningkat dari waktu ke waktu. Semakin tinggi rasio pertumbuhan pendapatan, semakin baik kinerja perusahaan. Penelitian ini bertujuan untuk melihat dampak Return On Asset / ROA dan current ratio / CR pada tingkat laba. Populasi dalam penelitian ini adalah subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Metode pengumpulan data adalah dokumentasi. Metode pengujian dalam penelitian ini adalah uji asumsi klasik (uji normalitas, uji multikolinieritas, uji heteroskedestan dan uji autokorelasi), analisis regresi linier berganda dan pengujian hipotesis (uji t, uji f dan R2) menggunakan SPSS 22. Hasil penelitian menjelaskan bahwa ROA dan CR memiliki dampak signifikan dan secara simultan variabel pengembalian aset dan rasio saat ini memiliki dampak signifikan terhadap profitabilitas. Nilai R square yang disesuaikan adalah 23,3%, yang berarti 23,3% dari pertumbuhan laba dapat dijelaskan oleh variabel independen (tingkat pengembalian aset dan rasio lancar) sedangkan 77,7% sisanya dijelaskan oleh variabel lain.
PENGARUH EARNING PER SHARE (EPS), PRICE EARNING RATIO (PER) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Fransiska, Debby; Harahap, Baru; Mustika, Ita; Khadijah, Khadijah; Ramadhan, Abid
Realible Accounting Journal Vol. 5 No. 1 (2025): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v5i1.1075

Abstract

Abstrak Perkembangan dunia usaha selalu menciptakan perubahan pasar dan meningkatkan persaingan antar perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh Earnings Per Share (EPS), Price Earnings Ratio (PER), dan Debt to Equity Ratio (DER) terhadap harga saham pada perusahaan sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan dalam penelitian ini bersumber dari laporan keuangan perusahaan yang dipublikasikan pada periode tertentu. Metode penelitian yang digunakan adalah analisis regresi berganda untuk mengetahui hubungan dan pengaruh antara variabel independen (EPS, PER, dan DER) terhadap variabel dependen (harga saham). Hasil penelitian menunjukkan bahwa EPS memiliki pengaruh positif dan signifikan terhadap harga saham, yang mengindikasikan bahwa semakin tinggi laba per saham, semakin meningkat harga saham perusahaan. PER juga menunjukkan pengaruh positif terhadap harga saham, mencerminkan ekspektasi investor terhadap pertumbuhan laba di masa depan. Sementara itu, DER memiliki pengaruh negatif terhadap harga saham, yang menunjukkan bahwa semakin tinggi tingkat utang perusahaan dibandingkan modal sendiri, semakin rendah minat investor terhadap saham tersebut. Kata Kunci: Earnings Per Share, Price Earnings Ratio, Debt to Equity Ratio, Harga Saham, Bursa Efek Indonesia.
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 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