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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.
Penyusunan Portofolio Saham Lindung Nilai Berdasarkan Principal Component Analysis Pada Indeks LQ45 Indonesi Ronald Wangdra; Syahril Effendi
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.8122

Abstract

Stock investment carries significant risks, making hedging strategies essential. Research on hedging in the Indonesian stock index is limited. This study aims to construct a hedging portfolio using a linear combination of principal components to create orthogonal components for stocks in the LQ45 index. A 5-year time series dataset from 2018 to 2022 is employed. Analysis reveals four principal components explaining 84% of the total data variance, with a Kaiser-Meyer-Olkin (KMO) value of 90%. This indicates successful separation of stocks with different cumulative return patterns, return profiles, and risks. ANOVA statistical tests confirm significant differences between stock groups at a 95% confidence level. The portfolio built from these four components provides excellent hedging, as indicated by a high Sharpe Ratio. Even stocks with negative returns are offset by those with positive returns within the portfolio. Backtesting and forward testing demonstrate that this portfolio outperforms the combined stock index. This research reinforces that a PCA-based hedging approach with generated principal components can mitigate risk and enhance investment returns in volatile market conditions.
Pelatihan Membangun Keunggulan Bersaing UMKM Melalui Pemasaran Online Di Kota Batam Tukino Tukino; Erlin Elisa; Algifanri Maulana; Yvonne Wangdra; Ronald Wangdra; Suvianto Wangdra
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.8133

Abstract

The implementation of community service activities will take the form of Empowerment of E-Commerce-Based Marketing located at Rindang Garden Block B2 No. 04, Buliang Village, Batu Aji District, Batam. Based on the field interview results, the Small and Medium-sized Enterprises (UMKM) Rafflesia face challenges in marketing their products. In general, UMKM businesses have limitations in mastering information technology facilities and marketing media that are not well-known to the public. Conventional business owners feel that accounting recording is a cumbersome task. The training method used is to provide training through an online website. The methods used in the development of UMKM Rafflesia include survey methods, lecture methods, discussion methods, and training methods. The sustainability of the results of this coaching activity is expected to enable UMKM Rafflesia to manage online marketing effectively.
EFFECT OF INVENTORY TURNOVER AND LIQUIDITY ON PROFIT IN PT SGEEDE SOLUSI TEKNOLOGI DECLINED CURRENTLY IN THE DECLINED STAGE Ronald Wangdra; Syahril Effendi
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 11 No 1 (2023): Volume 11 Nomor 1 2023
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v11i1.6682

Abstract

This research aims to determine the impact of inventory turnover and liquidity on the earnings of PT Sgeede Solusi Teknologi from 2018 to 2022. The R Square test results of this study show that 20.8% of the profit can be explained by inventory turnover and liquidity variables, while the remaining 29.2% is explained by other variables not found in the study. The results of the t-test showed that the number of inventories - that < -table or -2.299 < -2.002 and 0.025 < 0.05 significant level, which means that partial inventory turnover has a significant negative effect on profit. Similarly, with the results of t-test of liquidity variable which is 3.159 and significant level of 0.001 <0.05. It means that inventory turnover has a significant negative effect on profit.
EFFECT OF INVENTORY TURNOVER AND LIQUIDITY ON PROFIT IN PT SGEEDE SOLUSI TEKNOLOGI DECLINED CURRENTLY IN THE DECLINED STAGE Ronald Wangdra; Syahril Effendi
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 11 No 1 (2023): Volume 11 Nomor 1 2023
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v11i1.6682

Abstract

This research aims to determine the impact of inventory turnover and liquidity on the earnings of PT Sgeede Solusi Teknologi from 2018 to 2022. The R Square test results of this study show that 20.8% of the profit can be explained by inventory turnover and liquidity variables, while the remaining 29.2% is explained by other variables not found in the study. The results of the t-test showed that the number of inventories - that < -table or -2.299 < -2.002 and 0.025 < 0.05 significant level, which means that partial inventory turnover has a significant negative effect on profit. Similarly, with the results of t-test of liquidity variable which is 3.159 and significant level of 0.001 <0.05. It means that inventory turnover has a significant negative effect on profit.
Timeliness Of Financial Reporting: Financial Performance With Audit Opinion Evidence Indonesia Juninetenth Keeply F Sitanggang; Viola Syukrina E Janrosl; Ronald Wangdra; Handra Tipa
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.v10i2.11505

Abstract

Financial statements presented on time provide transparency into the company's financial condition. Financial statements offered on time can increase the trust and credibility of the company. This study uses audit opinion as a moderating variable to analyze and describe the effect of solvency, liquidity, and profitability on the timeliness of financial reporting. The problem in this study is that there are still going public companies that are still required to report their financial statements on time. In 2021, 32 companies are still required to submit financial statements. Some companies need to be audited and reviewed more. Meanwhile, as many as 699 companies have reported financial statements on time. This research is quantitative research using secondary data. The population in this study is cement companies listed on the Indonesia Stock Exchange in 2019-2023. The sampling technique uses purposive sampling. Analysis techniques with the SEM-PLS approach are processed with SMART PLS. The results showed that liquidity, audit opinion, and profitability variables did not significantly affect the timeliness of financial reporting. The solvency variable has a significant effect on the timeliness of financial reporting. Audit opinion was not able to be a moderation variable in this study. This is because audit opinions focus more on assessing the quality of financial information, such as the accuracy, adequacy, and disclosure of information presented in financial statements.