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Analisis Faktor-Faktor yang Mempengaruhi Perilaku Moralitas Mahasiswa Akuntansi di Kota Batam Noviyani, Noviyani; Natalia, Erni Yanti
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.4601

The purpose of this research was to evaluate, test, and analyze how influential the accounting profession's code of ethics, intellectual quotient, emotional intelligence, and spiritual intelligence have on moral behavior. Universitas International Batam and Universitas Universal are the locations in this research, specifically in the Accounting study program. The sampling technique used in this study was purposive sampling using the slovin formula so that the sample obtained was 313 respondents. The sample that was used as the subject of this study was accounting students class of 2021. The total population in this study was 1,405 students. The results of the T test study obtained the professional code of ethics variable for the accounting profession partially affecting morality behavior, the intellectual quotient variable partially influencing morality behavior, emotional intelligence variable partially influencing morality behavior, spiritual intelligence variable partially influencing morality behavior. The results of the F test study obtained the accounting profession's code of ethics, intellectual intelligence, emotional intelligence, and spiritual intelligence with a significant value of 0.000 <0.005, which means that the accounting profession's code of ethics, intellectual quotient, emotional intelligence, and spiritual intelligence simultaneously affect moral behavior. Keywords : Code of ethics for the accounting profession, Intellectual Quotient,Emotional Intelligence, Spiritual Intelligence

Analisis Faktor-Faktor yang Mempengaruhi Efisiensi Pengisian E-SPT PPN pada KPP Pratama Batam La'bi, Windi Daun; Natalia, Erni Yanti
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.8822

This research, focusing on the Analysis of Factors Influencing the Efficiency of VAT Return Filing at the Pratama Tax Office Batam, concludes the following based on its findings and discussions: Firstly, the partial implementation of e-VAT returns has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, thereby accepting the first hypothesis. Secondly, the partial influence of e-Invoices (E-Faktur) is also positive and significant regarding the efficiency of VAT return filing, according to the perceptions of Taxable Entrepreneurs at the Pratama Tax Office Batam, thus accepting the second hypothesis. Thirdly, the partial influence of e-VAT return socialization has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, leading to the acceptance of the third hypothesis. Lastly, the simultaneous implementation of e-VAT returns, e-Invoices, and e-VAT return socialization has a positive and significant impact on the efficiency of VAT return filing, as perceived by Taxable Entrepreneurs at the Pratama Tax Office Batam, thereby accepting the fourth hypothesis. Overall, this research provides insights that the implementation of e-VAT returns, e-Invoices, and e-VAT return socialization can enhance the efficiency of VAT return filing at the Pratama Tax Office Batam, according to the perceptions of Taxable Entrepreneurs. Keywords: Efficiency, E-SPT VAT, KKP Pratama Batam.

ANALISIS KINERJA KEUANGAN PT. PRATAMA WIDYA TBK PERIODE 2020-2023 Natalia, Erni Yanti; Br Purba, Neni Marlina; Yuliadi, Yuliadi; Pratiwi, Mariska Putri
JURSIMA Vol 12 No 2 (2025): Volume 12 Nomor 2 2025
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v13i1.985

Kinerja keuangan adalah suatu analisis yang dilakukan untuk melihat sejauh mana suatu perusahaan telah melaksanakan dengan menggunakan aturan-aturan pelaksanaan keuangan secara baik dan benar. Penulis tertarik mengkaji bagaimana kinerja keuangan PT. Pratama Widya Tbk sejak perusahaan ini menawarkan sahamnya ke publik (go public) atau IPO di Bursa Efek Indonesia (BEI) pada tanggal 7 Februari 2020. Tujuannya untuk menilai kinerja keuangan PT. Pratama Widya Tbk sehingga mendapatkan gambaran kesehatan finansial selama empat tahun berturut-turut sejak IPO. Diharapkan hal ini dapat memberikan manfaat bagi pihak-pihak yang membutuhkan informasi ini untuk mengetahui kekuatan dan kelemahan PT. Pratama Widya Tbk melalui analisis rasio keuangan dan memberikan informasi bagi pengambilan keputusan. Data kuantitatif dengan pendekatan deskriptif diperoleh dari laporan keuangan dan dianalisis dengan rumus rasio-rasio keuangan. Hasil analisis kinerja keuangan menunjukkan bahwa kinerja keuangan PT. Pratama Widya Tbk menggunakan rasio Likuiditas, rasio Solvabilitas, rasio Aktivitas, rasio Profitabilitas selama 4 (empat) tahun berturut-turut yaitu tahun 2020, 2021, 2022, dan 2023 menunjukkan angka yang baik dan tren yang postif, ada juga yang mengalami peningkatan efisiensi operasional, serta kemampuan yang kuat untuk membayar bunga utang.

ANALISIS PROSEDUR PEMBERIAN KREDIT DAN PENAGIHAN PIUTANG DALAM MEMINIMALKAN PIUTANG TIDAK TERTAGIH PADA PT ANEKA TATA NIAGA Sugianto, Julita; Natalia, Erni Yanti
SCIENTIA JOURNAL Vol 3 No 1 (2021): Volume 3 Nomor 1 2021
Publisher : LPPM Universitas Putera Batam

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Every company needs to compete tightly and optimally in order to maintain the survival of its company. One of the actions that companies can take is to make sales on credit that generate accounts receivable to earn income. However, in general sales on credit carry the risk of bad debts. The company must be able to review the execution of sales properly as well as effective crediting and collection procedures for accounts receivable. The purpose of this study is to analyze the procedures for granting credit and collection of accounts receivable in minimizing uncollectible accounts. The method used in this study is a qualitative research method with observative data collection, interviews with parties related to the research, and documentation obtained from the company under study. The population in this study is PT Aneka Tata Niaga, and the sample of this study is data on uncollectible accounts from PT Aneka Tata Niaga. The result of this research is that the procedure for granting credit to PT Aneka Tata Niaga begins by filling in a new customer data form which will then be approved by the sales manager and director, the collection of accounts receivable at PT Aneka Tata Niaga is carried out by the accounts receivable admin section in preparing the invoices and receipts needed in collection to customers, uncollectible receivables at PT Aneka Tata Niaga are caused by internal and external factors. The obstacle faced by PT Aneka Tata Niaga is having a simple manual-based accounts receivable control system in Microsoft Excel, a system planned by PT Aneka Tata Niaga in minimizing uncollectible accounts receivable is to establish a system in "GF Accounting".

ANALISIS LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ferdianty, Marylin Friska; Natalia, Erni Yanti
SCIENTIA JOURNAL Vol 3 No 1 (2021): Volume 3 Nomor 1 2021
Publisher : LPPM Universitas Putera Batam

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Go public companies aim to maximize company profits, increase the welfare of owners and stockholders and increase company value. This research aims to test and analyze Liquidity, Solvability and Profitability to the Firm Value of the food and beverage sector on the Indonesia Stock Exchange for the period of 2015-2019. The research population was 31 companies and based on purposive sampling criteria there were 13 companies sample. The analytical method used are descriptive statistic, test of classic assumption, multiple linear regression analysis and F test, t test and coefficient of determination for hypothesis testing. The results showed both liquidity and also solvability partially aren’t have a significant effect to firm value with the significance value of liquidity (current ratio) 0,930 > 0,05 and significance of solvency (debt to equity ratio) 0,066 > 0,05. Profitability to firm value had a significant effect with significance of profitability (return on assets) 0,000 < 0,05 on the firm value (price to book value). Simultaneously, current ratio, debt to equity ratio and also return on assets have a significant effect on price to book value with the significance value of 0,000 < 0,05.

ANALISIS PROSEDUR PEMBERIAN KREDIT DAN PENAGIHAN PIUTANG DALAM MEMINIMALKAN PIUTANG TIDAK TERTAGIH PADA PT ANEKA TATA NIAGA Sugianto, Julita; Natalia, Erni Yanti
SCIENTIA JOURNAL Vol 3 No 2 (2021): Volume 3 Nomor 2 2021
Publisher : LPPM Universitas Putera Batam

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

Every company needs to compete for the survival of its company. An action a company can take is to make sales on credit. However, sales on credit carry the risk of uncollectible accounts. The company must be able to properly review the implementation of sales, crediting and collection procedures. The purpose of this study is to analyze the procedures for granting credit and collection of accounts receivable in minimizing uncollectible accounts. The method used in this study is a qualitative research method with observative data collection, interviews, and documentation. The research population is PT Aneka Tata Niaga, and the research sample is uncollectible accounts receivable. The result of this research is that the procedure for granting credit begins with filling out a new customer form and then approved by the sales manager and director, accounts receivable collection is carried out by the accounts receivable admin section in preparing invoices and receipts needed in billing, bad debts are caused by internal and external factors, the obstacles encountered is to have a simple system of controlling accounts receivable based on manual in Microsoft Excel. The system that is planned to minimize uncollectible accounts is to form a system in "GF Accounting".

ANALISIS PROSEDUR PEMBERIAN KREDIT DAN PENAGIHAN PIUTANG DALAM MEMINIMALKAN PIUTANG TIDAK TERTAGIH PADA PT ANEKA TATA NIAGA Sugianto, Julita; Natalia, Erni Yanti
SCIENTIA JOURNAL Vol 3 No 2 (2021): Volume 3 Nomor 2 2021
Publisher : LPPM Universitas Putera Batam

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

Every company needs to compete for the survival of its company. An action a company can take is to make sales on credit. However, sales on credit carry the risk of uncollectible accounts. The company must be able to properly review the implementation of sales, crediting and collection procedures. The purpose of this study is to analyze the procedures for granting credit and collection of accounts receivable in minimizing uncollectible accounts. The method used in this study is a qualitative research method with observative data collection, interviews, and documentation. The research population is PT Aneka Tata Niaga, and the research sample is uncollectible accounts receivable. The result of this research is that the procedure for granting credit begins with filling out a new customer form and then approved by the sales manager and director, accounts receivable collection is carried out by the accounts receivable admin section in preparing invoices and receipts needed in billing, bad debts are caused by internal and external factors, the obstacles encountered is to have a simple system of controlling accounts receivable based on manual in Microsoft Excel. The system that is planned to minimize uncollectible accounts is to form a system in GF Accounting.

ANALISIS IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DENGAN MENGGUNAKAN SOFTWARE AKUNTANSI PADA PT CAHAYA PULAU PURA Erikka, Erikka; Natalia, Erni Yanti
SCIENTIA JOURNAL Vol 3 No 3 (2021): Volume 3 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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The purpose of this research is to implement accounting information system using MYOB Accounting and to analyze constraints in the implementation of accounting information system using accounting software at PT Cahaya Pulau Pura. The method used in this research is descriptive qualitative analysis method with observative data collection, interviews, as well as documentation obtained from the companies studied. The result of the research is that the accounting system in MYOB is more adequate than Microsoft Excel because it has special features in processing data. The conclusion is that Microsoft Excel cannot be used to present financial reports, because it does not have special features and also the data processing process using Microsoft Excel manually, there are still many weaknesses and it causes the data processing to be long and inefficient while MYOB software has many useful features for PT Cahaya Pulau Pura in processing financial report data, making it easier for the financial department to manage and make decisions.

ANALISIS PENGARUH RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Marzulina, Evri Dwi; Natalia, Erni Yanti
SCIENTIA JOURNAL Vol 3 No 4 (2021): Volume 3 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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The purpose of this study was to determine the effect of liquidity (CR) and solvency (DAR) on financial performance (ROA) in the ceramic, porcelain and glass sub-sector, cement sub-sector and metal sub-sector and the like. The data analysis technique used in this research is quantitative analysis which includes classical assumption tests, multiple linear analysis, coefficient of determination and hypothesis testing. The results of the study can be concluded as follows: 1) The results of multiple linear regression, namely Y = 0.088 + 0.005CR – 0.09DAR + e, CR has a positive effect on ROA while DAR has a negative effect on ROA. 2) The results of the analysis of the coefficient of determination state that CR and DAR are able to explain the ROA variable by 38%, while 62% can be used as other variables that are not discussed in this study. 3) The results of the f test state that liquidity (CR) and solvency (DAR) simultaneously have a significant effect on financial performance (ROA). 4) The results of the t test state that liquidity (CR) has no and insignificant effect on financial performance (ROA) while solvency (DAR) has a significant and significant effect on financial performance (ROA).

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERBANKAN YANG TERDAFTAR DI BEI Suryani, Suryani; Natalia, Erni Yanti
SCIENTIA JOURNAL Vol 4 No 4 (2021): Volume 4 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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Banks are very important for the economy of a country so that the performance of a bank to generate profitability is prioritized, the better the performance of a company, the higher the resulting profitability. The purpose of this study was to examine the effect of Capital Adequacy Ratio, Operating Income Operating Expenses, Loan Deposit Ratio on the profitability of banks listed on the IDX. This study uses secondary data with a company population of 43 banking companies listed on the IDX from 2016 to 2020 and the number of samples taken based on the purposive sampling method is 8 companies with total of 40 data. The data tested using the SPSS 20 program. The results of the test show that the Capital Adequacy Ratio has no significant effect on Return On Assets, so H0 is accepted and H1 is rejected, Operating Expenses Operating income and Loan Deposit Ratio has significant effects on Return on Assets, so H2 and H3 are accepted, H0 is rejected and Capital Adequacy Ratio, Operational Cost of Operating Income, Loan Deposit Ratio have a significant simultaneous effect on Return On Assets, so H4 is accepted, H0 is rejected.

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