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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 Abdi Cendekia: Jurnal Pengabdian Masyarakat 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 Jurnal Pengabdian Masyarakat dan Riset Pendidikan SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Baru Harahap
Universitas Ibnu Sina
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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.
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
Pengembangan Sistem Administrasi Manual Dan Standar Oprasional Proses Booking, Invoicing Pada PT. Doresma T&T: Penelitian Ayu Mariani; Baru Harahap; Andi Hidayatul Fadllilah
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7228

Abstract

Batam adalah pusat wisata dan transportasi yang terus berkembang karena lokasinya yang strategis sebagai salah satu pintu masuk utama wisatawan asing ke Indonesia. PT Doresma Tour & Travel adalah perusahaan yang bergerak di bidang ini yang menawarkan paket wisata, rental mobil, dan kontrak transportasi untuk bisnis. Namun, prosedur administrasi keuangan perusahaan seperti booking, pembuatan invoice, pencatatan pengeluaran driver BBM, dan perhitungan payroll driver masih dilakukan secara manual menggunakan Microsoft Excel tanpa standar operasional prosedur (SOP) tertulis. Tujuan dari penelitian ini adalah untuk mengevaluasi kondisi sistem administrasi, menemukan sumber masalah, melihat bagaimana hal itu berdampak pada efisiensi dan akurasi operasional, dan merancang solusi berupa template digital otomatis dan prosedur operasi tertulis. Selama tiga bulan KKL, penelitian ini dilakukan dengan pendekatan kualitatif deskriptif dan metode studi kasus. Hasilnya menunjukkan dua kelompok masalah: masalah sistem (tidak ada template baku dan riwayat versi dokumen) dan masalah proses (tidak ada SOP, checklist verifikasi, dan koordinasi multi-pihak yang tidak terstandar). Studi ini menyarankan template invoice dan payroll otomatis berbasis rumus, checklist verifikasi data, draf prosedur operasi standar (SOP) untuk dua proses utama, dan rencana implementasi bertahap.
Pendampingan Administrasi Dokumen dan Penginputan Data sebagai Upaya Mendukung Efektivitas Account Payable pada PT Persero Batam Prascian Wiwindra Noni; Ita Mustika; Baru Harahap
Abdi Cendekia : Jurnal Pengabdian Masyarakat Vol 5 No 3 (2026): September
Publisher : Yayasan Zia Salsabila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61253/abdicendekia.v5i3.995

Abstract

Pengelolaan administrasi dokumen yang efektif dan akurasi dalam penginputan data merupakan dua faktor krusial dalam menunjang fungsi Account Payable di suatu entitas bisnis. Artikel ini memaparkan pelaksanaan kegiatan pendampingan administrasi dokumen serta penginputan data yang dilangsungkan di Divisi Account Payable PT Persero Batam dalam rangka Kuliah Kerja Lapangan (KKL). Kegiatan ini dilaksanakan guna mendukung efisiensi dan ketepatan proses administrasi yang berkaitan dengan verifikasi invoice, pengarsipan dokumen, serta pencatatan data keuangan. Adapun metode yang diterapkan mencakup pengamatan langsung, keterlibatan aktif dalam aktivitas operasional harian, pengelolaan dokumen, penginputan data ke dalam sistem akuntansi perusahaan, serta diskusi bersama pembimbing lapangan guna memperoleh pemahaman menyeluruh tentang alur kerja yang berlaku. Temuan kegiatan menunjukkan bahwa kontribusi pendampingan secara nyata meningkatkan keteraturan dokumen pendukung, menekan potensi kesalahan dalam penginputan, serta mendorong terwujudnya administrasi Account Payable yang lebih terstruktur. Di samping itu, program ini turut memperkuat keterampilan praktis dan wawasan mahasiswa terhadap tata kelola administrasi akuntansi dalam lingkungan kerja profesional. Secara keseluruhan, hasil kegiatan menegaskan bahwa administrasi dokumen yang tertib dan penginputan data yang presisi berperan signifikan dalam mendukung efisiensi operasional serta menjaga keandalan fungsi Account Payable perusahaan. Abstract Effective document administration and accurate data entry are essential to supporting the account payable function within an organization. This article describes the implementation of document administration assistance and data entry activities conducted in the Account Payable Division of PT Persero Batam during the Field Work Practice (Kuliah Kerja Lapangan). The activity was carried out to support the efficiency and accuracy of administrative processes related to invoice verification, document filing, and financial data recording. The methods employed included direct observation, active participation in daily operational activities, document management, data input into the company's accounting system, and discussions with field supervisors to gain a comprehensive understanding of the workflow. The results indicate that the assistance contributed to improving the organization of supporting documents, reducing the possibility of data entry errors, and facilitating a more systematic account payable administration process. In addition, the program enhanced practical skills and understanding of accounting administration in a professional working environment. These findings demonstrate that effective document administration and accurate data entry play a significant role in supporting operational efficiency and maintaining the reliability of the account payable function within the company.
Implementasi Penginputan Data BPHTB dan Pembuatan Kode Billing PPh pada Transaksi Jual Beli Notaris Lusi Aulia Putri Winarti; Maya Richmayati; Baru Harahap
Abdi Cendekia : Jurnal Pengabdian Masyarakat Vol 5 No 3 (2026): September
Publisher : Yayasan Zia Salsabila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61253/abdicendekia.v5i3.1032

Abstract

Kegiatan Pengabdian kepada Masyarakat melalui Kuliah Kerja Lapangan (KKL) bertujuan untuk meningkatkan kompetensi mahasiswa dalam bidang administrasi kenotariatan dan perpajakan melalui keterlibatan langsung pada aktivitas pelayanan di Kantor Notaris Alamsyah Harahap, S.H., M.Kn. Kegiatan dilaksanakan pada 7 April hingga 7 Juli 2026 dengan mendukung pelaksanaan administrasi kantor secara langsung di bawah arahan pembimbing lapangan. Bentuk kegiatan yang dilakukan meliputi penginputan data Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) melalui sistem Bapenda, pembuatan kode penagihan Pajak Penghasilan (PPh) melalui sistem Direktorat Jenderal Pajak (DJP), pembuatan invoice, penyusunan laporan bulanan, pemrosesan dokumen melalui Sistem Pengelolaan Pertanahan (LMS) BP Batam, serta berbagai kegiatan administrasi lainnya. Pelaksanaan kegiatan memberikan kontribusi dalam mendukung kelancaran pelayanan administrasi di kantor notaris sekaligus meningkatkan pemahaman dan keterampilan mahasiswa dalam pengelolaan dokumen, administrasi perpajakan, serta pemanfaatan sistem digital. Selain itu, kegiatan ini turut mengembangkan sikap profesional, seperti ketelitian, kedisiplinan, tanggung jawab, komunikasi, dan kemampuan beradaptasi di lingkungan kerja. Melalui kegiatan pengabdian ini, mahasiswa dapat menerapkan ilmu yang diperoleh selama perkuliahan untuk mendukung pelayanan administrasi kepada masyarakat serta memperoleh pengalaman kerja yang bermanfaat sebagai bekal memasuki dunia professional.
Pengaruh Company Size, Inventory Value dan Profit Margin terhadap Value of the Company pada Perusahaan Manufaktur Sub Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2017-2021 Baru Harahap
Realiable Accounting Journal Vol 2 No 2 (2023): Realiable Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

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

Abstract

Nilai perusahaan yang tinggi menunjukkan bahwa kesejahteraan pemegang saham perusahaan juga tinggi. Pemegang saham dan kekayaan perusahaan disajikan oleh harga pasar saham yang merupakan cerminan dari keputusan investasi, pendanaan, dan manajemen aset yang dibuat oleh pemegang saham dengan manajemen untuk memaksimalkan kemampuan perusahaan dalam menghasilkan laba dan tingkat pertumbuhan perusahaan, untuk mempertahankan posisi perusahaan. Ukuran Perusahaan, Nilai Persediaan, dan Margin Laba, dianggap mempengaruhi Nilai Perusahaan. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan pendekatan korelasional. Variabel yang diuji dalam penelitian ini adalah Ukuran Perusahaan, Nilai Persediaan, dan Margin Laba sebagai variabel bebas dan Nilai Perusahaan sebagai variabel terikat. Penelitian ini menggunakan data sekunder yang terdiri dari Laporan Keuangan perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Penelitian ini menunjukkan bahwa variabel (X1) adalah ukuran perusahaan yang terlibat dalam nilai perusahaan. Variabel (X2) Nilai Persediaan yang mempengaruhi Nilai Perusahaan. Variabel (X3) Profit Margin yang mempengaruhi Nilai Perusahaan.
Co-Authors Abid Ramadhan Algifanri Maulana, Algifanri Ananda, Adiski Dwi Andi Auliya Ramadhany Andi Hidayatul Fadlilah Andi Hidayatul Fadllilah Argo Putra Prima Arif Rahman Hakim Arif Rahman Hakim Ayu Mariani Azwanti, Nurul Diana Diana Dyah Khoirun Nisa Elminaliya Sandra Erni Yanti Natalia, Erni Yanti Ferdila Ferdila Ferdila Ferdila Ferdila Ferdila Ferdila, Ferdila Fransiska, Debby Haposan Banjarnahor Ita Mustika Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah Latipah, Latipah Lusi Aulia Putri Winarti Maharani Maharani Maya Richmayati Muhamad Sapuan Muhammad Rahmat Mustika, Ita Najma Aulia Rizky Nisa, Dyah Khoirun Nofriani Fajrah, Nofriani Nur Isra Laili Nur Isra Lalili Nur Isra Lalili Patmawati Patmawati Prascian Wiwindra Noni 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