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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Mantik eCo-Buss Studium: Jurnal Pengabdian Kepada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Poniman
Universitas Putera Batam
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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ANAYSIS OF FACTORS AFFECTING PROFITABILITY IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE SUSI IDELLA SIAHAAN; Poniman
Jurnal Mantik Vol. 6 No. 2 (2022): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

A company is established one of which aims to achieve the maximum possible profit, to increase the prosperity of the owners or shareholders, one of which is through the company's ability to pay dividends. This study aims to determine the effect of CR, TATO, DER on Return on asset listed on the Indonesia Stock Exchange. The population in this study consisted of 12 pharmaceutical sector companies listed on the Indonesia Stock Exchange for the period 2017 - 2021. The sampling technique in this study used the purposive sampling method so as to obtain 8 companies that met the criteria, by processing data using the IBM SPSS 25 program. Method of analysis The data used in this research are descriptive statistical analysis, classical assumption test, multiple regression analysis, and hypothesis testing. The results of the t-test obtained are CR, TATO has a positive effect on Return on asset, while DER has a negative effect on Return on asset. And it is concluded that the coefficient of determination that occurs is 0.595 which indicates that 59.5% of the independent variables are quite effective on Return on asset, while the remaining 40,5%.
Pembinaan Pembangunan Karakter Sumber Daya Manusia Unggul Pada Masyarakat Pulau Jaloh Batam Sunargo; Ambalegin; Poniman
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2022): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53867/jpm.v2i1.39

Abstract

The development of physical resources requires mental development that emphasizes the superiority of human resources (HR). In general, the development of infrastructure as a physical resource in Batam City has been adequate to the islands around Batam such as Jaloh Island. Human resource character development needs to be improved so that infrastructure development can be utilized optimally by the community to open opportunities for excellence. The role of superior human resources is needed based on character building in order to be able to determine the potential advantages of the community. Character building is important to support the development of physical resources. The potential of the island as a local, national, and foreign tourist spot also requires the support of leadership. This community service aims to form a community with leadership and personal characters in supporting physical development, the potential of the tourist island area, and marine products. This community service was carried out to the Jaloh Island Youth Organization to obtain superior human resources. The implementation of the service started in December 2021 until June 2022 for five meetings. The method of service is through the delivery of material with presentations, discussions, and evaluations. The results showed that participants have the readiness and willingness to carry out character development to become superior human resources.
Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Berkarir Menjadi Akuntan Publik Devi Naibaho; Poniman
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 1 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i1.21743

Abstract

Abstract This research aims to determine the factors that influence accounting students interest in choosing a career as a public accountant. The sample taken in this research was 100 Accounting Students in the city of Batam using the Slovin formula with a significance level of 10%. The data collection technique in this research is by distributing questionnaires via Google Form which is measured using a Likert scale, and the data is processed using a statistical program in the form of IBM SPSS Version 26. The data analysis methods used in this research, namely descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests, coefficient of determination tests, and hypothesis tests consisting of t tests and f tests. The results of hypothesis testing in this study show that in particular professional training, job market considerations, personality and work environment have a positive and significant effect on accounting students interest in choosing a career as a public accountant. The coefficient of determination test result in this study was 0.394, so the independent variable in this study had an influence on the dependent variable of 60,6%, the remaining 39,4% was influenced by other variables outside this study. Keywords : Professional Training, Personality, Job Market Considerations Student, Personality, Work Environment, Student Interests
Identifikasi Faktor Penentu Profitabilitas BPR di Kota Batam Poniman; Hermaya Ompusunggu
eCo-Buss Vol. 7 No. 2 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i2.1826

Abstract

P This research was conducted to examine the influence of financial ratios that influence the financial performance of Return on Assets (ROA) at Rural Credit Banks in the city of Batam, such as Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), Operational Costs, Operational Income (BOPO), Loan to Deposit Ratio (LDR) and Net Interest Margin (NIM). This research is explanatory research with a quantitative approach. The population in this study is all BPRs in the city of Batam for the 2020-2023 research period. The sample for this research was 21 BPRs determined using a purposive sampling method. The research data is in the form of secondary data and the data collection technique is documentation techniques. The analysis technique in this research uses multiple linear regression analysis with the help of the Eviews 10 statistical application. The results of the analysis show that partially CAR and BOPO have a significant negative influence on ROA, LDR and NIM have a significant positive influence on ROA and NPL has no influence on BPR's ROA. is in Batam city.
Analisis Diversifikasi Aset, Risiko dan Ukuran BPR Terhadap Efficiency pada BPR yang terdaftar di OJK Prince Dermawan; Poniman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6724

Abstract

                This study aims to analyze the impact of asset diversification, credit risk, and the size of Rural Banks (BPR) on operational efficiency at BPRs registered with the Financial Services Authority (OJK) during the period of 2019-2022. The study shows that asset diversification does not significantly affect BPR efficiency, with a Loan to Deposit Ratio (LDR) coefficient of 0.329830 and a probability of 0.7441, indicating that poorly managed diversification can increase operational risks and decrease efficiency. Previous studies support this finding, suggesting that BPRs should select more targeted investment portfolios to reduce risks and support efficiency. On the other hand, credit risk, measured by the Non-Performing Loan (NPL) ratio, has a significant positive effect on BPR efficiency, with a coefficient of 2.300770 and a probability of 0.0294. The higher the NPL, the greater the credit risk faced, leading to increased operational costs and decreased efficiency. Meanwhile, BPR size has a significant positive impact on efficiency, with a coefficient of 2.57133 and a probability of 0.0022, indicating that larger banks tend to be more efficient due to greater access to financial resources and better economies of scale. Overall, asset diversification, credit risk, and BPR size together explain 87.5% of the variation in BPR efficiency. Therefore, BPR management needs to focus on good risk management and maintain a balance between asset diversification and bank size to sustainably improve operational efficiency.
Penerapan Metode Activity Based Costing for Water Footprint Accounting pada Usaha Laundry Coin Kota Batam Josman Harefa; Poniman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6746

Abstract

This study aims to apply the Activity Based Costing (ABC) method in water footprint accounting for coin laundry businesses in SS Laundry Coin. Through this approach, we analyze the costs associated with water usage and the laundry process to determine the contribution of each activity to the total costs. The method used includes data collection through direct observation and interviews with laundry business owners. The results indicate that the implementation of the ABC method enables business owners to better understand water expenditures, identify activities that impose the most costs, and discover opportunities for efficiency in resource usage. The conclusion of this study recommends the importance of applying the ABC method in water footprint accounting to enhance the sustainability of laundry businesses in SS Laundry Coin.
Kepercayaan Diri Mahasiswa Akuntansi Indonesia dalam Mengadopsi Kecerdasan Buatan (AI) Ester Sari Lumban Tobing; Poniman
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6951

Abstract

This study aims to examine the factors that influence accounting students in Batam City in Adopting Artificial Intelligence (AI) with independent variables namely Self-Confidence, Training and Technological Infrastructure. The population in this study were accounting students in Batam City semesters 3, 5, and 7. The method used in sampling was purposive sampling technique. The sample in this study amounted to 100 people obtained using the slovin formula. Data were obtained by distributing questionnaires and using a Likert scale and then processed using SPSS Version 26. The results of this study indicate that Self-Confidence (X1) does not have a significant effect on Adopting Artificial Intelligence with a value of 0.853> 0.05, Training (X2) has a significant effect on Artificial Intelligence (AI) with a significance value of 0.000 <0.05 and Technological Infrastructure (X3) has a significant effect on Adopting Artificial Intelligence (AI) with a significance value of 0.000 <0.05. The magnitude of the influence of the independent variable with the dependent variable is 0.707 or if in percentage it is 70.7% as shown by R adjective square.
Co-Authors Ambalegin Ambalegin Devi Naibaho Ester Sari Lumban Tobing Hermaya Ompusunggu Josman Harefa Prince Dermawan Sunargo SUSI IDELLA SIAHAAN