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All Journal Ilomata International Journal of Tax and Accounting Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Pengabdian Mandiri PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS Jurnal Profita : Akuntansi dan Manajemen Jurnal Manajerial dan Bisnis Tanjungpinang Economic, Accounting Scientific Journal (CASH) Summa : Journal of Accounting and Tax

Novi Chandra Saputra

Program Studi Akuntansi, STIE Pembangunan Tanjungpinang

Author-ID : 4308129

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

Published : 21 Documents Claim Missing Document

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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK DAERAH SEBELUM DAN SESUDAH PENERAPAN SISTEM TAPPING BOX DALAM UPAYA MENGOPTIMALKAN PENDAPATAN ASLI DAERAH (PAD) KOTA TANJUNGPINANG fauzi; hendy satria; muhammad isa alamsyahbana; novi chandra saputra
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1: Januari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.931 KB)

Abstract: The purpose of this study was to analyze the effectiveness and contribution of local tax revenues before and after the application of the tapping box system in an effort to optimize the local revenue (pad) of the city of Tanjung Pinang. This type of research is descriptive qualitative, the type of data used in this study is secondary data. The data collection technique is done by using interviews, documentation, observation and literature study. The data analysis technique uses effectiveness analysis and contribution analysis. From the results of this study, it can be concluded that the level of effectiveness of hotel tax receipts, restaurant taxes, and entertainment invites before the application of the tapping box system in 2016-2017 shows very effective criteria and after the application of the tapping box system in 2018-2019 shows very effective criteria. for hotel tax in 2016 it was 101.27%, in 2017 it was 108.26%, in 2018 it was 103.22%, and in 2019 it was 100.00%. for restaurant tax in 2016 it was 119.40%, in 2017 it was 111.43%, in 2018 it was 105.46%, and in 2019 it was 112.26%. for entertainment tax in 2016 it was 118.53%, in 2017 it was 108.70%, in 2018 it was 104.11%, and in 2019 it was 100.27%.

Corporate Governance , Characteristics on Dividend Policy: Evidence From Indonesia Hendy Satria; Muhammad Isa Alamsyahbana; Rachmad Chartady; Fauzi Fauzi; Novi Chandra Saputra
Ilomata International Journal of Tax and Accounting Vol. 2 No. 4 (2021): October 2021
Publisher : Yayasan Ilomata

This research aims to explore the instability of the dividend distribution policy of listed companies on the Indonesian stock exchange. Researchers use several main variables as indicators to measure their impact on dividend policy. The samples used are 75 manufacturing companies. Data analysis technology uses descriptive statistical analysis and E Views 6. 0 as data processing tools. The results of this study show that the audit committee has a negative and insignificant influence on dividend policy. At the same time, independent committees, public interest, company size and profitability have a positive and significant impact on dividend policy.

ACCOUNTING TREATMENT OF HISTORICAL ASSETS BASED ON INTERPRETIVIST PARADIGM Hendy Satria; Novi Chandra Saputra; Juhli Edi S; M Isa Alamsayahbana; Fauzi Fauzi
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

This study aims to determine the accounting application for the Department of Revenue and Financial Management and Regional Assets of the Tanjungpinang City Government in the recognition, assessment, presentation and disclosure of the Grand Mosque of Sultan Riau Penyengat in financial statements. This research is expected to provide clearer information regarding historical aset accounting standards. This study uses a qualitative case study approach. Data were collected through primary data. through respondent interviews and secondary data from supporting documents. The results of this study indicate that the recognition of historical asets in this mosque has no "value" because it is not easy to determine the age or value of these historic asets. The practice of accounting for historic asets at the Grand Mosque of Sultan Riau Penyengat has met the standards set by the government, because there is an assessment and presentation of historical asets has been carried out in the notes to the financial statements.

GOOD TO GREAT EFFECT – CASE STUDY AT MERDEKA CHOPPER GOLD, TBK M. Syafnur; Fauzi Fauzi; Aulia Dewi Gizta; M. Isa Alamsyahbana; Novi Chandra Saputra
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Good to Great effect is a concept developed by one of the writers and researchers named Jim Colins, where according to him there are companies that have above good abilities which then lead the company to become a great company. In this study, the researcher took one of the companies that have these indications, although currently being hit by the Covid 19 pandemic, the company's performance continues to increase. The population of this study are companies in LQ45 with a sample that is engaged in mining. The data analysis method uses financial report indicators for 5 years running fundamental analysis and stock return analysis. The results show that the MDKA company meets the characteristics as a Good to Great Effect company.

PENERAPAN SAK-EMKM TERHADAP PENYUSUNAN LAPORAN KEUANGAN PADA TOKO TJOANG BUNG KOTA TANJUNGPINANG Meidi Yanto; Dhea Amanda Aulia Putri; Elvina Elvina; Melisa Melisa; Fauzi Fauzi; Novi Chandra Saputra; Muhammad Isa Alamsyahbana; Hasnarika Hasnarika; Salihi Salihi
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 1: Januari 2023
Publisher : Bajang Institute

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

Saat ini perkembangan bisnis di Indonesia sangat berkembang pesat. Saat ini salah satu jenis bisnis yang sangat berkembang pesat di Indonesia yaitu Usaha Mikro, Kecil, dan Menengah (UMKM)[1]. UMKM memiliki peran penting bagi perekonomian Indonesia karena memberikan sumbangan signifikan khususnya dalam pembentukan produk domestik bruto dan penyerapan tenaga kerja [2]. UMKM juga dipercaya memiliki ketahanan ekonomi yang tinggi sehingga dapat menjadi penopang bagi stabilitas sistem keuangan dan perekonomian. SAK EMKM adalah standar akuntansi keuangan yang dapat digunakan oleh entitas yang memenuhi definisi pelaku usaha UMKM [3]. Dari hasil penelitian yang dilakukan pada toko Tjoang Bung, terlihat bahwa pemilik tidak melakukan pencatatan laporan keuangan. Pemilik hanya menghitung kas masuk dan kas keluar secara kasar,serta memperkirakan modal yang ia miliki dapat diputar kembali untuk terus menjalani usahanya.

The Report Alignment Analysis of Regional Property to Local Government Financial Reports as Preparation for Implementation of Permendagri Number 77 of 2020 (Case Study in Bintan District Government) Muhammad Isa Alamsyah; Muhammad Isa Alamsyahbana; Novi Chandra Saputra; Meidi Yanto; Armansyah Armansyah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7462

Public accountability is the obligation of the regional government, in this case the Regional Head as the mandate holder from the community, to convey accountability for all activities and funding during the fiscal year period in the form of a report and explain it to community representatives, in this case the DPRD, which is then agreed upon as a regional legal product. Regional Government Financial Reporting consists of 7 (seven) types of reports, namely Budget Realization Reports, Reports on Changes in Budget Overbalances, Cash Flow Reports, Operational Reports, Reports on Changes in Equity, Balance Sheets and Notes to Financial Statements. Furthermore, the benefit of this writing is to become a reference for executors preparing local government financial reports in compiling and harmonizing Regional Property Reports and Regional Government Financial Reports. In addition, several implementative steps will be given in this alignment. The results in this writing are that in the Management of Regional Property which includes the Administration of Regional Property must still refer to the applicable regulatory provisions and implementative steps in this alignment, namely by preparing SOPs for Administration of Regional Property, compiling and preparing Manual Working Papers As Material for Implementing Regional Property Reconciliation, verifying and correcting expenditures where budgeting errors occur and conducting BIMTEK as well as socializing guidance and performance monitoring of the User Property Management.

ANALISIS KINERJA KEUANGAN PT. MULIA BOGA RAYA TBK MENGGUNAKAN METODE RATIO SOLVABILITAS PERIODE TAHUN 2020-2021 Novi Chandra Saputra
MANAJERIAL DAN BISNIS TANJUNGPINANG Vol 5 No 1 (2022): Jurnal Manajerial dan Bisnis Tanjungpinang vol 5 no 1 2022
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/manajerial.v5i1.2376

Tujuan dari penelitian ini adalah untuk mengevaluasi signifikansi profitabilitas dalam kaitannya dengan nilai perusahaan. Penelitian dilakukan di PT. Mulia Boga Raya TBK periode 2020-2021. Data dikumpulkan dengan menggunakan metode observasi non partisipan, terutama dengan menganalisis laporan keuangan yang dapat diakses di website www.idx.co.id. Analisis menunjukkan bahwa solvabilitas dan inflasi memiliki dampak yang cukup besar pada nilai perusahaan. Secara spesifik, solvabilitas berpengaruh positif terhadap nilai perusahaan. Kata Kunci: Solvabilitas, Nilai Perusahaan Abstract The purpose of this study is to evaluate the significance of profitability in relation to firm value. Research conducted at PT. Mulia Boga Raya TBK for the 2020-2021 period. Data was collected using non-participant observation methods, especially by analyzing financial reports which can be accessed on the website www.idx.co.id. The analysis shows that solvency and inflation have a sizeable impact on firm value. Specifically, solvency has a positive effect on firm value. Keywords: Solvability, Firm Value

PENGARUH KINERJA KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2019-2021 Novi Chandra Saputra; Nurul Despurnama Sary
EKONOMIKA Vol 6 No 2 (2023): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v6i2.1765

This study aims to determine the effect of financial performance on profit growth. This study has a sample of 15 companies that have been determined by the sample selection technique. The method used in this research is a quantitative research method. The object of research is the property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Data collection is done in 2 ways, namely documentation and literature study. The tool used to test panel data estimation model selection, best model selection test, panel data regression and hypothesis testing is the Statistical Program For Social Science (SPSS) version 29. The results of this study indicate that the current ratio, debt to asset ratio, and total asset turnover has no effect on the profit growth of Property and Real Estate companies listed on the IDX for the 2019-2021 period. It can be concluded that the effect of the current ratio, debt to asset ratio, and total asset turnover listed on the IDX for the 2019-2021 period is 0.6%, while the remaining 99.4% is influenced by other variables not included in this study, including company size , Company Age, Past Sales Rate and Change

PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI, PEMAHAMAN SISTEM AKUNTANSI KEUANGAN DAERAH, KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN SISTEM PENGENDALIAN INTERN SEBAGAI VARIABEL INTERVENING PADA PEMERINTAH PROVINSI KEPULAUAN RIAU Novi Chandra Saputra
EKONOMIKA Vol 4 No 02 (2021): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v4i02.1783

Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh pemanfaatan teknologi informasi, pemahaman sistem akuntansi keuangan daerah, kompetensi sumber daya manusia terhadap kualitas laporan keuangan serta untuk menguji dan menganalisis sistem pengendalian intern dalam memediasi hubungan antara pemanfaatan teknologi informasi, pemahaman sistem akuntansi keuangan daerah, kompetensi sumber daya manusia terhadap kualitas laporan keuangan. Penelitian ini menggunakan pendekatan kuantitatif. Jenis data yang digunakan dalam penelitian ini adalah data primer. Penelitian ini dilakukan menggunakan metode survei dengan menyebarkan kuesioner kepada pengelola keuangan daerah pada Pemerintahan Provinsi Kepulauan Riau. Populasi penelitian ini adalah pengelola keuangan pada 41 SKPD sebanyak 123 orang. Penentuan sampel melalui sampel jenuh (sensus). Data diolah dengan menggunakan aplikasi SEM-PLS versi 3.0. Hasil dari penelitian ini menunjukkan bahwa secara parsial pemanfaatan teknologi informasi, pemahaman sistem akuntansi keuangan daerah, kompetensi sumber daya manusia, sistem pengendalian intern berpengaruh signifikan terhadap kualitas laporan keuangan. Dan pemanfaatan teknologi informasi, kompetensi sumber daya manusia secara parsial berpengaruh signifikan terhadap sistem pengendalian intern. Namun pemahaman sistem akuntansi keuangan daerah berpengaruh tidak signifikan terhadap sistem pengendalian intern.

ANALISIS KINERJA KEUANGAN PT. MULIA BOGA RAYA TBK MENGGUNAKAN METODE RATIO LIKUIDITAS, SOLVABILITAS, DAN PROVITABILITAS PERIODE TAHUN 2020-2021 Saputra, Novi Chandra
MANAJERIAL DAN BISNIS TANJUNGPINANG Vol 5 No 2 (2022): Jurnal Manajerial dan Bisnis Tanjungpinang vol 5 no 2 2022
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/manajerial.v5i2.2377

Abstrak: Tujuan dari penelitian ini adalah untuk memastikan pentingnya pengaruh profitabilitas, solvabilitas, dan likuiditas terhadap nilai perusahaan. Penelitian dilakukan di PT. Mulia Boga Raya TBK periode 2020-2021. Pengumpulan data dilakukan melalui metode observasi non partisipan, yaitu dengan menganalisis data laporan keuangan yang tersedia pada website www.idx.co.id. Hasil analisis menunjukkan bahwa profitabilitas, solvabilitas, dan likuiditas berpengaruh signifikan terhadap nilai perusahaan. Kata Kunci: Profitabilitas, Solvabilitas, Likuiditas, Nilai Perusahaan Abstract: The purpose of this study is to ascertain the importance of the influence of profitability, solvency and liquidity on firm value. Research conducted at PT. Mulia Boga Raya TBK for the 2020-2021 period. Data collection was carried out through non-participant observation methods, namely by analyzing financial report data available on the website www.idx.co.id. The results of the analysis show that profitability, solvency and liquidity have a significant effect on firm value. Keywords: Profitability, Solvency, Liquidity, Company Value

Co-Authors Agustinus Sihombing Anggia Erdamsyah Putri Armansyah Armansyah Aulia Dewi Gizta Bailey, Alya Ningsih Calvin Calvin Chartady, Rachmad Darwin Darwin Dewi Fortuna Dhea Amanda Aulia Putri Eka Kurnia Saputra Elvina Elvina Erning Astuti FAUZI fauzi Fauzi Fauzi Fauzi Fauzi Firman Ardiansyah Hardiansyah, Ricky Hasnarika, Hasnarika Jessyca Juhli Edi S M Syafnur Marina Lidya Marlinda, Charly Meidina, Meidina Melisa Melisa Muhammad Isa Alamsyah Muhammad Isa Alamsyahbana Muhammad Rizki Nanda Kristia Santoso Natasya Natasya Nurul Despurnama Sary Pardede, Ranat Mulia Putri, Ramadhayani Quatra, Hendro Ramadhona, Herpandi, Rezario Febrianta Sahara, Masyitah As Salihi Salihi Salihi, Salihi Sambodo, Bambang Satria, Hendy Sitepu, Andres Putranta Tommy Munaf Yanto, Meidi Zulaika, Nurfitri

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