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Baru Harahap
Universitas Ibnu Sina
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ANALSIS FAKTOR YANG MEMPENGARUHI COST OF PRODUCTION PADA UKM DI KOTA BATAM Baru Harahap; Nur Isra Lalili; Elminaliya Sandra
Realiable Accounting Journal Vol 3 No 1 (2023): Realiable Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

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Abstract

Penelitian ini bertujuan untuk mengevaluasi dampak biaya bahan baku dan biaya tenaga kerja langsung terhadap Cost of production. Metode penelitian kuantitatif digunakan dengan menggunakan dua jenis variabel, yaitu biaya bahan baku dan biaya tenaga kerja langsung sebagai variabel independen, serta Cost of production sebagai variabel dependen. Teknik pengambilan sampel yang digunakan adalah porposive sampling. Analisis data dilakukan dengan menggunakan metode Asumsi Klasik dan regresi linear berganda. Hasil penelitian dianalisis menggunakan perangkat lunak SPSS 20. Hasil analisis menunjukkan bahwa biaya bahan baku memiliki nilai t hitung sebesar 5.235 dengan probabilitas signifikansi sebesar 0.007. Dapat disimpulkan bahwa secara parsial, biaya bahan baku berpengaruh positif dan signifikan terhadap Cost of production. Selanjutnya, biaya tenaga kerja langsung memiliki nilai t hitung sebesar 5.733dengan probabilitas signifikansi sebesar 0.002. Hal ini menunjukkan bahwa secara parsial, biaya tenaga kerja langsung berpengaruh positif dan signifikan terhadap Cost of production. Uji F menunjukkan nilai F hitung sebesar 83.422 dengan signifikansi sebesar 0.000, yang mengindikasikan adanya pengaruh yang signifikan antara biaya bahan baku dan biaya tenaga kerja langsung terhadap Cost of production.
Pengaruh Pemahaman, Kesadaran, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan di PT Energi Graha Sagara Batam Najma Aulia Rizky; Khadijah Khadijah; Ferdila Ferdila; Andi Hidayatul Fadlilah; Baru Harahap
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.
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

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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) berperan penting dalam pertumbuhan ekonomi Kota Batam yang merupakan pusat perdagangan dan industri. Namun, banyak UMKM masih menghadapi kendala dalam memperluas pasar akibat keterbatasan akses dan pemahaman terhadap pemasaran digital. Penelitian ini mengkaji strategi pemberdayaan UMKM melalui digitalisasi pemasaran e-commerce untuk meningkatkan daya saing dan kontribusi ekonomi mereka. Pendekatan yang digunakan meliputi pelatihan, pendampingan, dan bantuan teknis dalam pemanfaatan platform e-commerce, media sosial, serta teknik pemasaran digital. Program ini dilakukan secara tatap muka dan daring untuk memastikan efektivitas dan jangkauan yang lebih luas. Dengan keterampilan digital yang diperoleh, UMKM dapat meningkatkan jangkauan pasar, efisiensi operasional, serta pendapatan mereka. Hasil penelitian menunjukkan bahwa digitalisasi pemasaran e-commerce berkontribusi signifikan terhadap peningkatan visibilitas, efisiensi, dan kinerja keuangan UMKM. Faktor utama keberhasilan meliputi literasi digital, dukungan pemerintah, dan kolaborasi dengan platform e-commerce. Oleh karena itu, diperlukan strategi berkelanjutan berupa pengembangan keterampilan digital, akses terhadap teknologi, dan penciptaan ekosistem bisnis yang mendukung. Dengan adopsi e-commerce dan pemasaran digital, UMKM di Kota Batam diharapkan lebih adaptif terhadap perubahan pasar, meningkatkan daya saing, serta memberikan kontribusi lebih besar terhadap pertumbuhan ekonomi daerah.
Prediksi Risiko Kredit Berdasarkan Rasio Likuiditas, Rasio Solvabilitas, dan Kualitas Laba di Perusahaan Pembiayaan yang Terdaftar pada Bursa Efek Indonesia (BEI) Ana, Yushi; Khadijah, Khadijah; Ferdila, Ferdila; Ramadhany, Andi Auliya; Harahap, Baru
ARZUSIN Vol 6 No 2 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
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.
Co-Authors Abid Ramadhan Algifanri Maulana, Algifanri Ana, Yushi 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 Fransiska, Debby Haposan Banjarnahor Ita Mustika 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 Yvonne Wangdra Zakrimal Zakrimal