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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.

PENGARUH TINGKAT PENDAPATAN, TINGKAT KEPERCAYAAN DAN SOSIALISASI PERPAJAKAN DALAM MENENTUKAN KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN Aritonang, Hardiman; Natalia, Erni Yanti
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i1.455

This research aims to determine the influence of income level, level of trust, and tax socialization in deciding compliance with land and building tax payments in Batam City. The population in this study were all PBB taxpayers in Batu Aji District. This research uses primary data with a purposive sampling method. Based on the Slovin formula, the number of samples or respondents was 100. The research results show that partially the level of income does not have a significant effect, but the level of trust and socialization of taxation has a significant impact in determining compliance with paying PBB. Simultaneous results of income level, level of trust, and tax socialization significantly influence compliance with land and building tax payments. Keywords: Compliance, Income Level, Level of Trust and Tax Socialization

PENGARUH RETURN INVESTASI, PENGETAHUAN INVESTASI, DAN MANFAAT INVESTASI TERHADAP MINAT INVESTASI PADA MAHASISWA AKUNTANSI DI KOTA BATAM Ginting, Atania Barbara Br; Natalia, Erni Yanti
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i1.456

Investasi telah menjadi salah satu aspek penting dalam perencanaan keuangan. Namun, rendahnya minat investasi di kalangan mahasiswa akuntansi di Kota Batam menjadi perhatian. Studi ini dimaksudkan untuk menelusuri dampak return investasi, tingkat pemahaman investasi, dan manfaat yang dirasakan dari aktivitas investasi terhadap minat mahasiswa akuntansi di Kota Batam untuk terlibat dalam kegiatan investasi. Pendekatan kuantitatif digunakan sebagai landasan metodologis penelitian ini. Populasi terdiri dari 382 mahasiswa akuntansi yang diproyeksikan memiliki potensi investasi, dengan pemilihan sampel sebanyak 196 responden berdasarkan rumus Slovin melalui metode purposive sampling. Pengolahan data dilakukan dengan menggunakan analisis regresi linier berganda yang mencakup pengujian stististik deskriptif, uji kualitas data, uji asumsi klasik, uji pengaruh, dan pengujian hipotesis. Temuan menunjukkan bahwa return investasi menyumbang 18,1% terhadap minat investasi, sementara pengetahuan investasi berkontribusi sebesar 35,4%, dan manfaat investasi memberikan andil sebesar 23,6%. Analisis koefisien determinasi (R²) mengungkapkan bahwa ketiga variabel ini secara bersama-sama menjelaskan 70,8% dari variasi minat investasi mahasiswa. Hasil uji statistik t dan F mendukung kesimpulan ini, menegaskan bahwa setiap variabel memiliki pengaruh positif dan signifikan baik secara individual maupun kolektif terhadap minat investasi

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

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

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

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

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

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

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.

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