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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 Economic Reviews Journal ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar 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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COMPANY EXTERNAL INFLUENCE ON SHARE PRICE CONSUMER GOODS INDUSTRY SECTOR Harahap, Baru; Richmayati, Maya; 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.
PEMBERDAYAAN UMKM KOTA BATAM MELALUI DIGITALISASI PEMASARAN E-COMMERCE UNTUK PERTUMBUHAN EKONOMI Effendi, Syahril; Tukino, Tukino; Harahap, Baru
Jurnal Pengabdian Ibnu Sina Vol. 5 No. 1 (2026): Januari 2026
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/j-pis.v5i1.1094

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving economic growth, particularly in Batam City, which serves as a key trade and industrial hub. Despite their potential, many MSMEs struggle with market expansion due to limited access and knowledge of digital marketing. This study aims to examine empowerment strategies for MSMEs through the digitalization of e-commerce marketing to enhance their competitiveness and economic contribution. The approach includes structured training, mentoring, and technical assistance to help MSMEs leverage e-commerce platforms, social media, and digital marketing techniques effectively. The training is conducted both in-person and online to ensure broad participation and maximize learning outcomes. Through this initiative, MSMEs are equipped with essential digital skills that enable them to reach a wider customer base, streamline operations, and boost revenue. Findings from this study indicate that digitalizing e-commerce marketing significantly enhances MSME visibility, operational efficiency, and financial performance. Key success factors include improving digital literacy among business owners, increasing government support, and fostering collaborations with e-commerce platforms. Addressing these factors ensures that MSMEs can successfully integrate into the digital economy and remain competitive in an increasingly technology-driven market. A sustainable digital transformation strategy is essential, emphasizing continuous digital skill development, access to necessary technological resources, and the establishment of a robust business ecosystem. By adopting e-commerce and digital marketing solutions, MSMEs in Batam City are expected to be more adaptable to market trends, strengthen their business competitiveness, and make a greater contribution to regional economic growth.
Pengaruh Pemahaman, Kesadaran, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan di PT Energi Graha Sagara Batam Aulia Rizky, Najma; Khadijah, Khadijah; Ferdila, Ferdila; Hidayatul Fadlilah, Andi; Harahap, Baru
Economic Reviews Journal Vol. 5 No. 2 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i2.1104

Abstract

This study aims to analyze the effect of understanding, awareness, and tax sanctions on employee individual taxpayer compliance at PT Energi Graha Sagara Batam. The background of this study is based on the importance of taxpayer compliance in supporting state revenue and the existence of non- compliance phenomena in fulfilling tax obligations. This research employed a quantitative approach using a questionnaire distributed via Google Form to 100 respondents selected through total sampling technique. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results show that partially understanding, awareness, and tax sanctions have a positive and significant effect on individual taxpayer compliance with significance values of 0.015 (<0.05), 0.000 (<0.05), and 0.000 (<0.05), respectively. Simultaneously, the three variables also have a significant effect on taxpayer compliance with an F-test significance value of 0.000 (<0.05). The Adjusted R² value of 0.220 indicates that understanding, awareness, and tax sanctions explain 22% of the variation in taxpayer compliance, while the remaining 78% is influenced by other factors outside this study. The findings imply that improving taxpayer compliance can be achieved through continuous tax education, increasing awareness of the importance of tax contributions to national development, and consistent enforcement of tax sanctions. This study is expected to serve as a reference for companies and related institutions in formulating policies to enhance taxpayer compliance in the workplace environment.
Prediksi Risiko Kredit Berdasarkan Rasio Likuiditas, Rasio Solvabilitas, dan Kualitas Laba di Perusahaan Pembiayaan yang Terdaftar pada Bursa Efek Indonesia (BEI) Yushi Ana; Khadijah Khadijah; Ferdila Ferdila; Andi Auliya Ramadhany; Baru Harahap
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9442

Abstract

Credit risk in financing companies is an important issue influenced by various financial indicators, but studies that specifically integrate liquidity ratios, solvency ratios, and earnings quality in a single predictive model remain limited. This study aims to analyze the effect of liquidity ratios, solvency ratios, and earnings quality on credit risk. This study used a quantitative approach with a causal research design, involving 68 data points from financing companies listed on the Indonesia Stock Exchange for the 2021–2024 period selected through purposive sampling. Data were collected through the documentation method from financial statements and analyzed using multiple linear regression. The results showed that the liquidity ratio had a negative and significant effect on credit risk, the solvency ratio had a positive and significant effect, while earnings quality had no significant effect. Simultaneously, the three variables had a significant effect on credit risk. These findings contribute to the development of risk management theory and expand understanding of the determinants of credit risk in the financing sector. The conclusion of the study emphasizes the importance of liquidity management and debt structure in controlling credit risk. The implications of this study include theoretical and practical contributions for companies and investors, while also opening opportunities for further research by incorporating broader variables.
PEMBERDAYAAN UMKM KOTA BATAM MELALUI DIGITALISASI PEMASARAN E-COMMERCE UNTUK PERTUMBUHAN EKONOMI Syahril Effendi; Tukino; Baru Harahap
Jurnal Pengabdian Ibnu Sina Vol. 5 No. 1 (2026): Jurnal Pengabdian Ibnu Sina
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat, Universitas Ibnu Sina

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

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving economic growth, particularly inBatam City, which serves as a key trade and industrial hub. Despite their potential, many MSMEs struggle withmarket expansion due to limited access and knowledge of digital marketing. This study aims to examineempowerment strategies for MSMEs through the digitalization of e-commerce marketing to enhance theircompetitiveness and economic contribution. The approach includes structured training, mentoring, and technicalassistance to help MSMEs leverage e-commerce platforms, social media, and digital marketing techniqueseffectively. The training is conducted both in-person and online to ensure broad participation and maximizelearning outcomes. Through this initiative, MSMEs are equipped with essential digital skills that enable them toreach a wider customer base, streamline operations, and boost revenue. Findings from this study indicate thatdigitalizing e-commerce marketing significantly enhances MSME visibility, operational efficiency, and financialperformance. Key success factors include improving digital literacy among business owners, increasinggovernment support, and fostering collaborations with e-commerce platforms. Addressing these factors ensuresthat MSMEs can successfully integrate into the digital economy and remain competitive in an increasinglytechnology-driven market. A sustainable digital transformation strategy is essential, emphasizing continuousdigital skill development, access to necessary technological resources, and the establishment of a robust businessecosystem. By adopting e-commerce and digital marketing solutions, MSMEs in Batam City are expected to bemore adaptable to market trends, strengthen their business competitiveness, and make a greater contribution toregional economic growth.
PENGARUH KUALITAS PELAPORAN KEUANGAN, JATUH TEMPO UTANG, DAN KUALITAS LABA AKUNTANSI TERHADAP EFISIENSI INVESTASI PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Rinda Nurfita; Ferdila Ferdila; Baru Harahap; Andi Auliya Ramadhany; Khadijah Khadijah
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11472

Abstract

This study looks at how financial reporting quality, the length of time companies take to repay their debts, and the reliability of their earnings reports affect how efficiently they make investments in transportation and logistics firms listed on the Indonesia Stock Exchange from 2020 to 2024. The study looks at how a company's internal financial data and the way it manages its debt affect how well its investment decisions work. The goal of this research is to look at how these variables affect investment efficiency, both on their own and when considered together. A quantitative method was used, which involved multiple linear regression analysis, based on financial statement data gathered through documentation methods. The findings indicate that higher quality in financial reporting is linked to lower investment efficiency, and longer debt maturity also has a negative impact. However, the quality of accounting earnings does not have a meaningful effect on investment efficiency. At the same time, the three variables have a big impact on how efficiently investments work. The results show that even though these factors help explain how efficiently investments are made, a big part of the efficiency is still affected by other things not included in the model. This means future research should look into more financial and non-financial factors as well.
PENGARUH PENYAJIAN, AKSESIBILITAS, DAN KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PELAPORAN KEUANGAN PERUSAHAAN PADA SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Rini Dewi Sahputri; Baru Harahap; Ferdila Ferdila; Maya Richmayati; Khadijah Khadijah
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11511

Abstract

ABSTRACT This study aims to examiine the effect of financial statement presentation,accessibility, and quality on financial reporting accountability in transportation sector  companies during 2020–2024. A quantitative approach was applied using secondary data from annual financial reports selected through purposive sampling. Variables were measured through content analysis with interval scales covering presentation completeness, ease of access, information quality, and accountability indicators. The data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression with the assistance of SPSS version 25. The results indicate that, in general, companies demonstrate fairly good levels of presentation, accessibility, quality, and accountability, although variations still occur across firms and periods. Partially and simultaneously, financial statement quality appears to be the strongest factor in explaining accountability, followed by presentation and accessibility. These findings highlight the importance of information openness, accessible reporting, and high-quality financial information in strengthening stakeholder trust and corporate accountability practices Keywords: Accountability, Presentation, Accessibility, and Quality in the Transportation Sector
Co-Authors Abid Ramadhan Algifanri Maulana, Algifanri Ananda, Adiski Dwi Andi Auliya Ramadhany Argo Putra Prima Arif Rahman Hakim Arif Rahman Hakim Aulia Rizky, Najma Azwanti, Nurul Diana Diana Dyah Khoirun Nisa Elminaliya Sandra Erni Yanti Natalia, Erni Yanti Ferdila Ferdila Ferdila Ferdila Ferdila, Ferdila Fransiska, Debby Haposan Banjarnahor Hidayatul Fadlilah, Andi Khadijah Khadijah Khadijah Khadijah 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 Rinda Nurfita Rini Dewi Sahputri Ronald Wangdra Safera, Junita Sapuan, Muhamad Suci Wulandari Suci Wulandari Sulistyawati Sulistyawati Sunarto wage Sunarto Wage Syahril Effendi Syahril Effendi Triwahyuni, Ice Tukino Tukino, Tukino tukino, tukino Umi Kalsum Wangsa, Rinda Wasiman, Wasiman Yushi Ana Yvonne Wangdra Zakrimal Zakrimal