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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Journal of Accounting and Management Innovation Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Journal of Accounting and Management Innovation Postgraduate Management Journal Jurnal Sistem Informasi dan Manajemen SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Dian Lestari Siregar, Dian Lestari
Unknown Affiliation
Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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ANALISIS FAKTOR FAKTOR LAYANAN PAJAK TERHADAP WAJIB PAJAK ORANG PRIBADI DI KPP BATAM SELATAN Kaprilianto, Okta; Siregar, Dian Lestari
SCIENTIA JOURNAL Vol 3 No 4 (2021): Volume 3 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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E-filing, e-billing and e-spt are part of the online-based tax service system issued by the Directorate General of Taxes as a modernization step in fulfilling tax obligations and to improve taxpayer compliance. The purpose of this study was to analyze how much influence e-filing, e-billing and e-like on the compliance of individual taxpayers in KPP Pratama Batam Selatan. This data collection was carried out by means of a questionnaire measured by a Likert scale. The total respondents of this study were 100 respondents who were calculated using the Slovin formula. The data analysis method used in this research is quantitative data analysis with multiple linear regression analysis techniques. The results of this study indicate that the e-filing and e-spt variables have a significant effect on individual taxpayer compliance at KPP Pratama Batam Selatam. While the e-billing variable does not have a significant effect on individual taxpayer compliance at KPP Pratama Batam Selatan
ANALISIS NPL, LIKUIDITAS DAN RENTABILITAS TERHADAP CAR PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Dera Putri Irawati; Siregar, Dian Lestari
SCIENTIA JOURNAL Vol 4 No 6 (2022): Volume 4 Nomor 6 2022
Publisher : LPPM Universitas Putera Batam

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A healthy bank activity is the bank's ability to use and control its funds, both from owner funds and funds from outside parties such as customers, so that the bank can run well. So that the aspect of capital adequacy becomes an important role in the operational activities of a bank. This study aims to determine the effect of NPL, Liquidity and Profitability on CAR at banks listed on the Indonesia Stock Exchange. This research was conducted using quantitative methods using secondary data from the annual financial statements listed on the Indonesia Stock Exchange. From a population of 47 banking companies, a sample of 16 banking companies was obtained using purposive sampling method. In this study, the data analysis method used is the classical assumption test, multiple linear regression analysis, and hypothesis testing. Based on the results of the analysis that has been carried out, the results partially show that NPL and liquidity proxied by LDR have a positive and significant effect on CAR, while Profitability proxied by ROA has no significant effect on CAR. Simultaneous results show that NPL, LDR and ROA together have an effect on CAR.
ANALISIS PENGARUH PENDAPATAN USAHA DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Parapat, Nancy Agustinova; Siregar, Dian Lestari
SCIENTIA JOURNAL Vol 4 No 7 (2022): Volume 4 Nomor 7 2022
Publisher : LPPM Universitas Putera Batam

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This study aims to analyze the effect of operating income and operating costs on net income in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. It is known that the independent variable is operating income and operating costs, while the dependent variable is net income. The population in this study were 30 companies. Regression analysis method used is multiple linear regression analysis through classical assumption test and hypothesis testing. Based on the results of this study, it shows that thitung with ttabel is 2,947 > 1.70329, ie thitung is greater than ttabel which means operating income partially affects net income, and the results of partial test operating costs have an effect on net income with obtained thitung 3.667 > ttabel 1.70329 ,that is. thitung is greater than ttabel. The results of the study simultaneously show the value of Fhitung 40.315 > Ftabel 3.35, that is Fhitung is greater than Ftabel which means there is a simultaneous effect between income and operating costs on net income. Keywords: Revenue, Operational Cost, Net Income.
ANALYSIS OF IMPLEMENTATION 5C ASPECTS ON BANKING CREDIT DISTRIBUTION IN BATAM Ikhwan, Nuzul; Raymond, Raymond; Siregar, Dian Lestari
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 1 No. 1 (2016)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Penyaluran kredit oleh Perbankan kepada UMKM di setiap daerah ditentukan oleh beberapa patokan, dimana salah satu patokan tersebut adalah evaluasi terhadap kelayakan UMKM yang akan diberikan kredit, kelayakan pemberian kredit secara umum dapat dilakukan dengan memperhatikan aspek 5 C, yang meliputi: character, capacity, capital, colleteral dan condition of economy. Dengan menggunakan analisis Cochran Q test, penelitian ini mencoba mengidentifikasi Bank perkreditan rakyat (BPR) yang ada di kota Batam berkaitan implementasi aspek 5C pada penyaluran kredit UMKM Di kota Batam serta mengidentifikasi variabel 5C mana yang paling dominan sebagai penentu dalam penyaluran kredit UMKM di kota Batam. Hasil dalam penelitian ini ditemukan bahwa Adanya Implementasi untuk seluruh variabel 5C pada penyaluran kredit Perbankan di kota Batam serta Itikad dan tanggung jawab serta Komitmen pembayaran merupakan Informasi awal karakter UMKM yang dapat menerima penyaluran kredit perbankan sebagai sarana untuk pembinaan UMKM dalam pengajuan kredit usaha perbankan di Kota Batam.
Co-Authors Agustini, Tri ahue, ahue Dera Putri Irawati Eprilia, Intan Ikhwan, Nuzul Indrawan, Mohamad Gita Jontro Simanjuntak, Jontro Kaprilianto, Okta Parapat, Nancy Agustinova Putri, M.Kom, Anggia Dasa Raymond Raymond Raymond Raymond Rio Rahmat Yusran Rosiska, Evan Santy, Santy selly Selly