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All Journal Jurnal Dimensi EQUILIBIRIA Measurement : Jurnal Akuntansi Minda Baharu JOURNAL OF APPLIED BUSINESS ADMINISTRATION Journal of Contemporary Accounting Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) IICS Jurnal Bisnis Mahasiswa Jurnal Manajemen, Organisasi, Dan Bisnis Postgraduate Management Journal
Firdaus Hamta, Firdaus
Universitas Riau Kepulauan
Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Measurement : Jurnal Akuntansi

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PENGARUH SISTEM INFORMASI AKUNTANSI DAN PEMAHAMAN AKUNTANSI TERHADAP KUALITAS LAPORAN PENGGAJIAN PADA PT. BUDIMAN INDAH PERKASA Siregar, Hanafi; Hamta, Firdaus; Putra, Rizki Eka
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 9, No 3 (2015): Volume 9 No.3 (September 2015)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.932 KB) | DOI: 10.33373/measure.v9i3.1031

Abstract

This study aimed to determine the effect of accounting information systems and accounting understanding of the quality of payroll report on PT. Budiman Indah Perkasa.This study analyzes the quality of the payroll report on PT. Budiman Indah Perkasa with a population of 86 people by distributing questionnaires to 46 respondents. This study data processing using SPSS ver. 16. As for testing the data used to test the R - Square, regression and coefficient of determination.The results showed that the information accounting system and accounting understanding no significant effect on the quality of the payroll report on PT. Budiman Indah Perkasa with smaller f value of sig thus accounting information systems and understanding of accounting does not significantly affect the quality of the payroll report in PT. Budiman Indah Perkasa. Keywords: accounting information systems, understanding of accounting and payroll reporting quality.
PENGARUH PERILAKU AKUNTANSI DAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PADA PT. REKAYASA INDUSTRI INDUSTRI SAMUR PROYEK Hamta, Firdaus
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 8, No 2 (2014): Volume 8 No.2 (Juni 2014)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/measure.v8i2.1000

Abstract

Influence the behavior of the system of accounting and accounting inforrmasi to the quality of the financial statements. at PT. Rekayasa Industry Samur Project. With the formulation of the problem Is there any influence between the behavior of the system of accounting and accounting information on the quality of the financial statements. Research purposes in accordance with the formulation of the problem is to determine whether there was an effect of the behavior of the system of accounting and accounting information on the quality of the financial statements at PT Rekayasa Industry Samur Project.The results of this study: Coefficient table value of t test obtained t value 0956 and sig. for 0342 0.05. And thus, accounting behavior does not significantly influence the quality of financial statements at PT. Rekayasa Industri Project Samur. From the coefficient table t test, sig. for 0132 from 0:05 So thus accounting information system does not significantly influence the quality of financial statement at PT. Rekayasa Industri Project Samur. From the model summary table, showing r-square 0656 or 65.6%. Simultaneously it means there is a relationship between behavior or contribution accounting and accounting information system on the quality of the financial statements at PT Rekayasa Indusri Samur Project of 65.6%, and 34.4% in the contribution by another variable or variables that are not observed.Keywords: behavioral accounting, accounting inforrmasi system, the quality of financial statements
PENGARUH MOTIVASI DAN METODE PEMBELAJARAN TERHADAP PRESTASI BELAJAR AKUNTANSI (STUDI KASUS PADA SISWA SMK AL-AZHAR BATAM) Rinjani, Niken; Hamta, Firdaus; Putra, Rizki Eka
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 9, No 3 (2015): Volume 9 No.3 (September 2015)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (793.182 KB) | DOI: 10.33373/measure.v9i3.1032

Abstract

In a theoretical perspective, education is often understood and interpreted by diverse people, depending on their respective viewpoints and theories held. The differences of interpretation in the context of academic education is something that is commonplace, even to further enrich the human thinking and beneficial to the development of the theory itself.Motivation to learn itself as the driving force of the student / students can lead to learning and provide direction on learning activities, so that the desired goal by studying subjects that can be achieved, and the process will stimulate the learning process will tend to be more prepared and diligent in learning.In this study, entitled Effect of Motivation and Learning Methods Against Achievement in Accounting at SMK Al-Azhar Batam. The result is a table coeficient sig. Obtained 0.159 0.05, thus the motivation to learn not significantly affect the achievement of vocational study accounting at Al-Azhar Batam. From table coeficient obtained sig. 0000 where sig 0.05, thus learning method significantly affect learning achievement in vocational accounting Al-Azhar Batam. Of the value in the table obtained sig 0.000, meaning that the value of sig below 0.05. And thus, learning motivation and learning methods have a significant effect on the achievement of vocational students study accounting at Al-Azhar Batam. Keywords: Motivation, Learning Method and Learning Achievement in Accounting
PENGARUH PENERAPAN SAMSAT KELILING, SAMSAT CORNER DAN DRIVE THRU TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KOTA BATAM mutia, nunung; hamta, firdaus
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 14, No 1 (2020): VOL 14, NO 1 (2020): MEASUREMENT : JURNAL AKUNTANSI JUNI 2020
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v14i1.2439

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penerapan Satuan Manunggal Satu Atap (SAMSAT) keliling, SAMSAT corner dan drive thru terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di kota Batam. Penelitian menggunakan metode kuantitatif dengan jumlah sampel 365 responden dan dilakukan dengan cara penyebaran kuesioner. Teknik analisis data yang digunakan adalah uji kualitas data, meliputi: uji validitas, uji reliabilitas dan asumsi klasik. Uji regresi linear berganda meliputi: uji t dan uji f. Hasil penelitian bahwa SAMSAT keliling berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, SAMSAT corner dan drive thru berpengaruh tidak signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, Secara simultas SAMSAT keliling, SAMSAT corner dan drive thru berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor di kota Batam.
ANALISIS DAMPAK PANDEMI COVID-19 TERHADAP PENDAPATAN UMKM DI KELURAHAN BULIANG KECAMATAN BATU AJI KOTA BATAM Daeng Firdaus Hamta; Ahmad Husein Dongoran; Hendry Jaya
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.v16i2.4704

Abstract

Penelitian ini bertujuan untuk mengetahui damak wabah Covid-19 terhadap pendapatan UMKM di Kecamatan Batu Aji Kelurahan Buliang dengan menggunakan jenis penelitian kualitatif dengan pendekatan. Metode pengumpulan data penelitian ini dengan observasi, wawancara, dan analisis data. Hasil penelitian bahwa adanya pandemi Covid-19 sangat berdampak terhadap kelangsungan UMKM di Kelurahan Buliang seperti modal usaha untuk mendukung untuk jalannya usaha, produksi kurang stabil, penggajian tenaga kerja, produktivitas kerja karyawan, volume penjualannya dan pendapatan tidak stabil.Kata Kunci : Dampak Covid-19, Pendapatan UMKM.
Co-Authors Ade Parlaungan Nasution, Ade Parlaungan Ahmad Husein Dongoran Andi Hidayatul Fadillah Angelina, Shelin Bahri, Rahma Putria Bayu Efendi Bin A. Ghani, Muhammad Faizal Cahyo Budi Santoso, Cahyo Budi Denny Ammari Ramadhan Dhenny Asmarazisa Ervin Nora Susanti, Ervin Nora Gandhi Sutjahjo Haironi, Rita Hati, Ravika Permata Hendra Hendra Hendry Jaya Heni Pujiastuti Herni Widiyah Nasrul Ikhlash, Muhammad Intan Intan Jayana Salesti, Jayana Jupenta N Manullang manullang, Merry Tumiar Meivy, Meivy Moko, Wahyu Ari Sudiat Muhammad Ikhlash Muhammad Rifki Mulyadi Mulyadi Mulyadi Mulyadi mutia, nunung Nelly Chandrawati Manalu Nunuk Sisharwati Pauziah P. Husein Tanjung Praida Hansyah Putri, Rini Saira Ade Rahman Hasibuan Rahman Hasibuan, Rahman Rakhmawati, Leony Fajeri Ramadhan, Denny Ammari Rinjani, Niken Rizki Eka Putra, Rizki Eka rony Kurniawansyah Sabri Sabri Sari, Wanda Novita Shafiq, Dhio Simatupang, Mona Rebeca Sipnarong, Sipnarong Siregar, Hanafi Siti Aisyah Siti Aisyah Sri Langgeng Ratnasari Susanti E Pakpahan Syuaib, Mustaqim Tampubolon, Nasrani Abba Winarso, Widyo Yudianto, Peri