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All Journal Measurement : Jurnal Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Owner : Riset dan Jurnal Akuntansi eCo-Buss Jurnal Ekonomi Jurnal Puan Indonesia Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Poniman Poniman
Universitas Putera Batam
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PEMBINAAN KETERAMPILAN BERKOMUNIKASI BAHASA INGGRIS PADA MASYARAKAT KARANG TARUNA PULAU JALOH BATAM Sunargo Sunargo; Ambalegin Ambalegin; Poniman Poniman
PUAN INDONESIA Vol. 4 No. 1 (2022): Jurnal Puan Indonesia Vol 4 No 1 Juli 2022
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v4i1.107

Abstract

Community potential can develop with the support of human resource skills. Batam as an archipelago has great potential in tourism and product development. In general, the development of infrastructure as a physical resource in the city of Batam has been sufficient to the islands around Batam, such as the island of Jaloh. The potential of the island as a national and foreign tourist spot needs the support of communication skills, especially English communication. most of the community activities are fishing and marine product management. In addition, the potential of the island as a tourist spot is an attraction for domestic and foreign tourists to visit and enjoy the beauty of the island of Jaloh. Based on community activities and the potential for island development, it is necessary to support English communication skills to make it easier to interact with visitors from abroad. This community service aims to improve English communication skills in supporting the potential of tourism islands and marine products. The achievement of the goals in this service is carried out using discussion and presentation methods regarding strategies and techniques of English communication skills. Coaching focuses on how to speak practically, practical speaking, pronunciation, daily vocabulary and listening. There needs to be coaching in communication in order to increase self-confidence. This activity is carried out for the youth community on Jaloh Island from December 2021 to June 2022. The results of community service, firstly, create cooperation in the field of community service between Putera Batam University and the people of Jaloh Island. Second, to increase insight and share knowledge of the service team to develop the potential of Jaloh Island community resources. Third, participants understand and have the knowledge and skills to communicate in English. Fourth, participants can achieve a competitive advantage in interacting through English communication. The implementation of activities can make a major contribution in developing the potential and building the advantages of the Jaloh Island community. The follow-up plan in the future is that community service activities are carried out by providing ongoing assistance and guidance. These activities can involve Batam city government officials to get encouragement and support.
Dampak CAMEL Terhadap Profitabilitas Perbankan yang Listing di Bursa Efek Indonesia Poniman Poniman; Haposan Banjarnahor
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 16, No 2 (2022): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2022
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v16i2.4721

Abstract

Penelitian ini dilakukan untuk menguji pengaruh dari rasio-rasio keuangan yang mempengaruhi kinerja keuangan bank (ROA) seperti BOPO, LDR, NPL, CAR dan NIM. Penelitian ini merupakan penelitian explanatory research dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah keseluruhan bank yang listing di BEI periode 2016-2020. Sampel yang digunakan dalam penelitian ini adalah 28 bank ditentukan melalui metode penyampelan purposive sampling. Data penelitian berupa data sekunder serta teknik pengumpulan datanya dengan teknik dokumentasi. Teknik Analisis dalam penelitian ini menggunakan analisis regresi berganda dengan bantuan aplikasi Eviews 10. Hasil analisis menunjukkan secara parsial CAR dan LDR tidak berpengaruh terhadap tingkat profitabilitas bank, namun NPL dan BOPO berpengaruh negatif dan signifikan, sedangan NIM berpengaruh positif.
THE EFFECT OF E-FILLING, TAX AWARENESS AND KNOWLEDGE ON SOUTH BATAM TAXPAYER COMPLIANCE Mika Maranata Sitompul; Poniman Poniman
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Abstract

The level of taxpayer compliance at KPP Pratama Batam Selatan has experienced ups and downs but the level is still said to be quite far from the worst in 2018 to 2021. There are various factors that can affect taxpayer compliance including e-filling, awareness and tax knowledge. The purpose of this study is to test and evaluate partially and simultaneously whether e-filling, awareness and knowledge affect individual taxpayer compliance at KPP Pratama Batam Selatan. This type of research is quantitative with primary data sources obtained through questionnaires. The population in this study is all individual taxpayers (WPOP) in KPP South Batam which amounts to 353,613 taxpayers. The samples in this study used random sampling techniques and sample determination using slovin which amounted to 100 respondents. The results of the study partially showed that E-Filing has a significant effect on individual taxpayer compliance in KPP Pratama Batam Selatan, tax awareness has a significant effect on individual taxpayer compliance at KPP Pratama Batam Selatan, tax knowledge has a significant effect on individual taxpayer compliance at KPP Pratama Batam Selatan. Simultaneously, E-Filing, Tax Awareness and Taxation Knowledge simultaneously have a significant effect on individual taxpayer compliance at KPP Pratama Batam Selatan. The conclusion of the study is that H1 is accepted, H2 is accepted, H3 is accepted and H4 is accepted.
Pengaruh Struktur Good Corporate Governance Terhadap Tax Avoidance Yeni Cristan; Poniman Poniman
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1408

Abstract

P Taxes are the largest income in Indonesia, but there are still many tax-payer who are negligent in fulfilling their tax obligations. The companies think that high tax payments reduce operating profits and hinder the development of the company. Company managers often commit fraud in order to get large profits, which is why corporate governance is very necessary in controlling the company. This research was conducted to test the effect of Good Corporate Governance to Tax Avoidance. The independent variables in this study were proxied from Good Corporate Governance which include Managerial Ownership, Institutional Ownership, Board of Independent Commissioners and Audit Committee, while the dependent variable is Tax Avoidance which measured by Effective Tax Rate. This research used a quantitative approach with associative form to determine the correlation between variables. The population of this study is consumer goods industry sector company listed on Indonesia Stock Exchange for 2017-2021 period.  The sampling technique used is purposive sampling, where samples of 14 companies were collected within five years,and obtain 62 samples after outlier. The data analysis methods used are descriptive statistical tests, classical assumption tests, multiple linear regression analysis and hypothesis tests. The results showed that Managerial Ownership, Institutional Ownership and Audit Committee partially did not significantly effect Tax Avoidance, while the Board of Independent Commissioners had a significant negative effect on Tax Avoidance. Managerial Ownership, Institutional Ownership, Board of Independent Commissioners and Audit Committee simultaneously do not effect Tax Avoidance.
Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance pada Perusahaan Properti dan Real Estate Venny Carolina; Poniman Poniman
eCo-Buss Vol. 6 No. 2 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i2.800

Abstract

At present there are still many companies in Indonesia that carry out tax evasion and tax avoidance activities due to the large number of companies whose business activities are across countries. Companies that practice tax avoidance can cause managers to think about using the best profitable opportunities that aim to maximize tax avoidance in order to get the maximum profit as expected. Tax avoidance actions can result in state revenue being less than it should be. But on the other hand, tax avoidance does not violate the law and is permissible. The existence of governance in a company can influence the determination of policies for making corporate income tax payments. This study aims to analyze the influence of independent commissioners, institutional ownership and audit quality on tax avoidance. The population in this study are all property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The technique in this study was carried out using a purposive sampling method and there were 13 companies that met certain criteria. The data used are annual reports from property and real estate sub-sector companies listed on the Indonesia Stock Exchange and processed using the SPSS version 26 program. The results of this study indicate that independent commissioners, institutional ownership and audit quality partially or simultaneously have no influence on tax avoidance.
Faktor-Faktor Yang Mempengaruhi Mahasiswa Akuntansi Terhadap Pemilihan Karir Sebagai Konsultan Pajak Lorenia Pranata; Poniman Poniman
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1102

Abstract

A tax consultant's profession requires individuals who possess a strong work ethic, are willing to take on risks, have a capacity for acquiring new knowledge, and, most importantly, can comprehend and apply tax regulations. The selection of an individual's profession is a protracted and multifaceted process. Perception, professional recognition, and self-efficacy are influential factors in individuals' job decision-making. This study employs a quantitative approach, utilizing the Slovin algorithm to choose a sample of 93 respondents. The findings indicated that the perception variable had a notable impact on the selection of a career as a tax consultant, with a t count of 4.712, which exceeded the critical value of 1.987 from the t table. Professional recognition has a substantial impact on the career choice of a tax consultant, as evidenced by a t count of 3.216, which is greater than the t table value of 1.987. Self-efficacy strongly influences the decision to pursue a career as a tax consultant, as evidenced by a t count of 2,348, which exceeds the critical value of 1,987 from the t table. The variables of perception, professional recognition, and self-efficacy all have a simultaneous and considerable impact on the career choice of becoming a tax consultant. This is evidenced by the F statistic of 64.549, which is larger than the critical F value of 3.09, and a significant p-value of 0.000, which is less than the threshold of 0.05.
Pengaruh Pendidikan, Pelatihan, dan Pengalaman Terhadap Skeptisisme Profesional Auditor Pada KAP di Kota Batam Kezia Violin; Poniman Poniman
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.v7i2.1514

Abstract

Maintaining an inquisitive mindset while presenting audit data critically is an approach that displays professional skepticism. To approve or reject findings by offering corrective measures, the auditor must first gather information about the activities of the audited organization, compare it with predetermined criteria, and then draw conclusions. An auditor has an obligation to uphold his profession by doing what is asked of him. In addition to stating consideration for the reliability of financial statements, it is their professional duty to adhere to the. The public and consumers alike will evaluate certified financial reports, so it is important to approach such reports with a healthy level of skepticism. The main objective of this research is to determine whether the professional skepticism of auditors at KAP in Batam City varies according to level of education, training and work experience. Saturated sampling was used to determine the sample size of 45 respondents for this quantitative research procedure. Using SPSS 26 software, this reconnaissance yielded considerable results. Education has a significant positive effect because the T test value of 0.031 is less than 0.05. Since the calculated T value of 0.000 is lower than 0.05, this indicates that training has a statistically significant positive impact. The stay experience is positive with a T test score of 0.000, lower than the significance level of 0.05. With an F significance level of 0.00 which is less than 0.05, the F test shows that the auditor's education, training and experience influence their professional skepticism. Therefore, auditors' professional skepticism is significantly influenced by their education, training, and experience. The elements influencing auditors' professional skepticism may be better understood with these data.
Dampak Cashless dan Cardless Society Bagi Kaum Milenial Hermaya Ompusunggu; Poniman Poniman
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.8077

Abstract

This study aims to analyze the impact of a cashless and cardless society on millennials. This research is a qualitative social research using primary data. Problem identification is supported by the VostViewer tool. Data collection techniques include interviews, observation and reviewing cashless and cardless practices. Meanwhile, the data analysis technique used in this research is presenting data and drawing conclusions by looking at social realities related to the development of a cashless and cardless society. The results of this research are that there are many pros and cons to the cashless and cardless phenomenon, because some believe that this phenomenon brings more benefits, while others think otherwise. Apart from that, several reasons why millennials use cashless and cardless are to control expenses, avoid crime, make it easier to use E-Wallet and are incredibly practical. This indicates that the acceptance of a digital-based payment application can be analyzed through positive responses from the public, especially millennials.
COMPANY EXTERNAL INFLUENCE ON SHARE PRICE CONSUMER GOODS INDUSTRY SECTOR Dian Efriyenti; Risca Azmiana; Argo Putra Prima; Poniman Poniman
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 11 No 2 (2023): Volume 11 Nomor 2 2023
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v11i2.7298

Abstract

In order to gain from their stock investments, investors frequently attempt to pay close attention to fluctuations in stock prices on a planned basis. The purpose of this study is to ascertain how inflation and interest rates affect stock prices at publicly traded consumer products companies on the Indonesia Stock Exchange. Purposive sampling was utilized as the sampling method in this study, and 10 companies were eligible to participate. The F test results indicate a substantial effect, which means that both inflation and interest rates simultaneously affect stock prices in a way that makes it possible to examine the regression model used in this study. The results, partially using the t test, indicate.
Co-Authors Ambalegin Ambalegin Argo Putra Prima Dian Efriyenti Haposan Banjarnahor Hermaya Ompusunggu Kezia Violin Lorenia Pranata Mika Maranata Sitompul Risca Azmiana Sunargo Sunargo Venny Carolina Yeni Cristan