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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

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

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

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

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

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

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.

LITERASI KEUANGAN PADA UMKM SP PLAZA, BATU AJI KOTA BATAM Tiurniari Purba; Vargo Christian L. Tobing; Nora Pitri Nainggolan; Ronald Wangdra
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026): Volume 5 Nomor 1 2026
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64795/jupadai.v5i1.206

Financial literacy is the knowledge and confidence required to possess about financial services institutions and products, including features, benefits and risks, rights and obligations related to financial products and services, and skills in using them. Objective: In the Batu Aji area of Batam City, many MSMEs have the potential to grow but still face challenges in managing their business finances. Therefore, educational and mentoring activities regarding financial literacy are needed to empower MSMEs to manage their business finances more effectively and professionally. Method: This community service activity was implemented using lectures and discussions. Results: This activity provided an understanding of the importance of utilizing digital technology in financial management. Several participants became interested in using a simple financial recording application on their mobile phones to assist with recording daily transactions. The use of digital technology is considered to help MSMEs become more orderly and efficient in managing their businesses. Conclusion: Overall, this community service activity had a positive impact on increasing the knowledge and awareness of MSMEs regarding the importance of financial literacy.

PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR KOTA BATAM Kunthi Rahmawati; Ronald Wangdra
SCIENTIA JOURNAL Vol 7 No 5 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i5.10597

This research seeks to examine how tax knowledge, service quality, and tax penalties impact the compliance behavior of motor vehicle taxpayers in Batam City. Employing a quantitative approach, the study relies on primary data gathered through distributed questionnaires. A total of 118 individuals who pay motor vehicle taxes in Batam participated as respondents, with the sample size determined using Slovin's formula and finalized at 100 participants. The analysis was carried out using several statistical tools including tests for validity, reliability, normality, multicollinearity, and heteroscedasticity, along with multiple linear regression, coefficient of determination, significance testing, and the F test all conducted via SPSS software. The findings reveal that both tax knowledge and service quality significantly affect taxpayer compliance. In contrast, tax sanctions were found to have no meaningful effect on the compliance of motor vehicle taxpayers.

PEMBINAAN DIGITAL MARKETING DAN PEMBUATAN RENCANA ANGGARAN BIAYA UNTUK MENINGKATKAN KETERAMPILAN BERORGANISASI PADA SISWA/I SMA PUTRA BATAM Yvonne Wangdra; Angel Purwanti; Ronald Wangdra; Angeline Wong
PUAN INDONESIA Vol. 7 No. 2 (2026): Jurnal Puan Indonesia Vol 7 No 2 januari 2026
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v7i2.504

Using social media in marketing strategies offers consumers convenience, making transactions more effective and efficient. Today, social media is not just used for social purposes but also for business and commerce, known as digital marketing, to expand marketing efforts. Besides selecting an appropriate marketing strategy, budget planning is crucial; without proper planning, it’s difficult to identify profits and make the best use of financial resources in offers or activity proposals. Preparing the RAB (Budget Plan) can be challenging, especially for large-scale activities, given their scale and cost. This coaching includes material on marketing communication, digital marketing, RAB, and Google Sites, delivered to SMA Putra Batam students. Methods include lectures and practical exercises, ensuring students understand the material, can discuss, present, and speak confidently in real situations. Evaluation of the activity measures' achievement and guidance for future improvements, conducted before, during, and after. Initially planned for five days, the activity was condensed into a single day with five sessions, attended by Year 10 IPS students in the computer lab at SMA Putra Batam Batu Aji. The Google Sites session trained students to create websites using Google Sites—an easy, quick, free tool with templates. Students were tasked with designing promotional websites creatively, supported by examples of digital marketing and simple budget planning. As a token of appreciation, they received goodie bags from volunteers after answering questions.

Fraud Detection: Work Pressure With Personality Auditor? Meylisa Febriani Rohyana; Ronald Wangdra
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 3 No. 1 (2026): Vol 3 No 1 June 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v3i1.1463

The purpose of this study is to analyze and test empirical evidence regarding the influence of job pressure, auditor competence, and risk culture on fraud detection, as well as to test the role of auditor personality as a moderation variable that can weaken, strengthen, or reverse the direction of influence between independent variables and dependent variables. The phenomenon of the research problems studied includes external pressure on auditors, limited auditor competence, where there are still few BPK auditors who have forensic audit certification in dealing with more complex fraud (especially in the field of IT and forensic audit), and organizational culture that does not always support fraud detection efforts. This study aims to explore how these factors affect the auditor's ability to detect fraud, as well as how the auditor's personality can play an important role in improving or decreasing the effectiveness of such detection. This study uses a descriptive and causal approach with primary data. This study makes a new contribution by adding auditor personality variables using five personality types that refer to the Big Five Theory. The population studied was auditor at BPK RI Riau Islands Representative, and data collection was carried out through the distribution of questionnaires via Google Form. Hypothesis testing is carried out using the Smart PLS application. The results showed that work pressure did not have a significant effect on fraud detection. However, auditor competence, auditor personality, and risk culture have a significant influence on fraud detection. In addition, this study found that auditor personality plays a moderation variable that affects the relationship between job pressure and fraud detection. Research shows the importance of synergy between various parties in detecting and handling fraud. Therefore, the government can encourage closer collaboration between auditors and investigators to strengthen efforts to eradicate corruption, both through policies that support cooperation between institutions and provide space for further coordination between supervisory and law enforcement agencies.

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