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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Journal of Accounting and Management Innovation Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Akuntansi Barelang Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah BUDGETING : Journal of Business, Management and Accounting Jurnal EMA (Ekonomi Manajemen Akuntansi) Journal of Accounting and Management Innovation ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Ekonomika Dan Bisnis JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Desain dan Analisis Teknologi Jurnal Sistem Informasi dan Manajemen SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Erni Yanti Natalia, Erni Yanti
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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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Abstract

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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Abstract

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.
ANALISIS RASIO LIKUIDITAS DAN LEVERAGE RATIO TERHADAP PROFITABILITAS PADA PT BENTOP LEGIUN YAKIN DI KOTA BATAM Patryn, Patryn; Natalia, Erni Yanti
SCIENTIA JOURNAL Vol 4 No 4 (2021): Volume 4 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

The purpose of this research is to analyze the liquidity ratio and leverage ratio to profitability at PT. Bentop Legion Yakin that located in Batam which was held from January 2016 to December 2020. The purpose of this research is to analyze the relationship between quick ratio and ROA, DAR with ROA, DER with ROA and all role quick ratio, DAR and DER with ROA. The data used in analyzing this research is a sample which using purposive sampling technique as data collection method, the data method used in analyzing this research is quantitative analysis and research methods with the population in the study are 60 data and data analysis techniques used with the Statistics Package program to Social Sciences (SPSS) version 25 which were used to provide a clear description of the relationship of all variables. From the research methods used in this study, it can be seen that this study shows that the quick ratio and DER variables can partially affect significantly to the ROA and all roles together will impact on assets.
Indonesia simbolon, amril; Natalia, Erni Yanti
SCIENTIA JOURNAL Vol 4 No 3 (2021): Volume 4 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

ABSTRACT This Analysist created in hope to explain how huge the s influence of investment decisions and policies dividends, on how much the companies valued in the manufacturing company in goods industry sub-sector that appeared on IDX in the period of 2015–2019. how this data fomulated is using multiple linear regression, non probabillity and et cetera.whilu using sample of 14 companies from 193 companies, after being reduced to succh amount, which also have set up their reports financials statements consistly through out 2015-2019 periods that been audited and companies absolutely owning a complete data on investment decisions and dividend policy in 2015- 2019 in manufacturing companies that appears on the IDX. mainly the secondary data is used as quantitative in the form of numbers. The data is formulated with the help of SPSS program version 22. result of this study show it partial investment decisions in manufacturing companies have a significant effect on the value of firm and dividend policy have a significant effect on firm value. By Simultaneous decisions and dividen policy is affecting simultaneously to how valueable the company is.
ANALISIS RASIO KEUANGAN DALAM MENILAI KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Fatasya, Sykin; Natalia, Erni Yanti
SCIENTIA JOURNAL Vol 4 No 7 (2022): Volume 4 Nomor 7 2022
Publisher : LPPM Universitas Putera Batam

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Abstract

The purposes of researches means to analyze impact of Currents Ratios also Debts Equity Ratios on Returnon Equity in manufacture company list on Indonesia Stocks Exchanges for periods 2016 -2019. In generatingcompany's profit level, one indicatoring used is Returned on Equity. The research use an associativequantitatives approachs. The population were 30companies. The sample use is 14companies use purposivesampling methods. Secondary data as a data collection technique using descriptives analysis in the form ofannual financiasl report for year 2016 till 2019 periods. Results of the study explain is partiallies CurrentRatios has no impact of Returns on Equity as indicates by significances values of0.066. Debt Equity Ratioshas an impact on Returns on Equity indicate by significances valueable of0.002. Simultaneouslly CurrentRatio also Debts Equity Ratios has a significances impact of Returns on Equity. The coefficient ofdetermination of 14.9% mean that Currents Ratios also Debts Equity Ratio variable may explains of Returnson Equity variables also remainings 85.1% is explain by others variable not explained on this researches.
EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK HIBURAN TERHADAPPENDAPATAN ASLI DAERAH KOTA BATAM Suyanti, Suyanti; Natalia, Erni Yanti
SCIENTIA JOURNAL Vol 6 No 3 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i3.8665

Abstract

This research aims to determine the effectiveness and contribution of hotel tax, restaurant tax andentertainment tax to Batam City's original regional income. This research is qualitative research with adescriptive analysis approach. The population in this study is the projection and realization of thefinancial reports of the Batam City Regional Revenue Agency for 2019-2021 using a random samplingmethod based on regional location (Cluster Random Sampling) by collecting data from the officialwebsite of the Regional Revenue Information System or SIEPENDA of Batam City. From the resultsResearch shows that the level of effectiveness of hotel, restaurant and entertainment tax collection onBatam City's PAD can be said to be effective. This is supported by Batam being a region that relies onthe tourism sector as a source of PAD. The contribution of Hotel, Restaurant and Entertainment Taxesto Batam City's PAD is less effective. Based on the results of the ratio calculations that have beencarried out, Batam City's hotel, restaurant and entertainment tax revenues contribute less to BatamCity's PAD. This is indicated by the contribution percentage being below 10%
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PADA KOTA BATAM Sinaga, Novia; 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.v24i1.457

Abstract

This research aims to determine the influence of the implementation of Government Accounting Standards (SAP), Human Resources (HR) competence, and the Government Internal Control System (SPIP) on the quality of the financial statements of the Batam City Regional Government. The method used in this study is a quantitative approach with a survey method used to collect data distributed to 72 respondents involved in the preparation of financial statements at the Batam City Regional Government BPKAD. The data analysis technique uses multiple linear regression with the help of SPSS30 software, including classical assumption test, partial hypothesis test, and simultaneous test. The results of the study indicate that the implementation of SAP has a significant positive effect of 0.016≤ 0.05 on the quality of financial statements. HR competence showed a significant positive influence of 0.037≤ 0.05 on the quality of financial statements, as well as SPIP had a significant positive effect of 0.008≤ 0.05 on the quality of financial statements.
Pelatihan Akuntansi Dasar di Era Digital Br Purba, Neni Marlina; Yuliadi, Yuliadi; Mustika, Dama; Natalia, Erni Yanti; Sitorus, David Humala
ALMUJTAMAE: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): April
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/almujtamae.v5i1.18046

Abstract

Pelatihan ini bertujuan untuk memberikan dasar pengetahuan tentang akuntansi kepada siswa/i disemua kalangan khususnya pada siswa SMA Muhammadiyah. Setelah di lakukan pelatihan diharapkan siswa/i mampu tumbuh menjadi pionir, pribadi yang lebih cerdas, berkarakter, jujur, teliti, paham mengenai ekonomi dan mampu menyikapi serta membuat perubahan ekonomi di Indonesia menjadi lebih baik. Pelatihan ini dilakukan sebanyak 3 kali pertemuan, mulai dari survey lapangan hingga penutupan pelatihan. Pelatihan ini dilakukan oleh dosen Universitas Putera Batam bersama mahasiswa Fakultas Ilmu Sosial dan Humaniora. Objek pelatihan adalah siswa/i SMA Muhammadiyah Batam kelas 12. Setelah pelatihan dilakukan, Hasil pelatihan menunjukkan sisawa SMA Muhammadiyah yang bukan merupakan jurusan akuntansi cukup menguasai tentang pengetahuan dasar Akuntansi. Hal ini dibuktikan dengan kemampuan siswa dalam menjelaskan dan memberikan pertanyaan selama pelatihan dilakukan. Antusias siswa juga dirasakan tim pengabdi saat mengerjakan soal pre-tets dan post-test serta saat silaksanakan pelatihan, karena siswa memberikan respon yang cukup baik atas pelatihan yang dilakukan. Dan diakhir pertemuan siswa juga dapat memahami/membuat siklus akuntansi yang menjadi dasar dalam membuat laporan keuangan.
Persepsi Kemudahan, Kegunaan, Keamanan dan Kerahasiaan Sistem Pelaporan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Jhon , Susan Beby; Natalia, Erni Yanti
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 4 (2025): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i4.3387

Abstract

The development of digital technology has had a significant impact on various aspects of life, including government administrative systems, particularly in the field of taxation. Digitalization facilitates data management and provides faster and more accurate access to information through the internet. In the context of taxation, digitalization offers convenience for taxpayers in fulfilling their tax obligations efficiently and transparently. One form of innovation introduced by the government is the implementation of the electronic tax reporting system (e-Filing), aimed at increasing service efficiency and tax compliance. However, the level of compliance among Individual Taxpayers (WPOP) in using the e-Filing system remains relatively low.This study aims to analyze the influence of perceived ease of use, usefulness, security, and confidentiality on WPOP compliance at the Batam Selatan Tax Office (KPP Pratama). The research used a purposive sampling method, involving a total of 100 respondents. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis.The results of the study indicate that all independent variables—perceived ease of use, usefulness, security, and confidentiality—have significant effects on WPOP compliance. Perceived ease of use has a significance value of 0.034 < 0.05, usefulness 0.000 < 0.05, security 0.002 < 0.05, and confidentiality 0.011 < 0.05. Simultaneously, these four variables also have a significant effect on taxpayer compliance, indicating the importance of these factors in enhancing individual taxpayer compliance through the e-Filing system.Keywords: Perceived Ease of Use, Perceived Usefulness, Perceived Security, Perceived Privacy, Taxpayer Compliance
PELATIHAN MANAJEMEN PEMASARAN PRODUK LOKAL DI PULAU NGUWAN Purba, Tiurniari; Natalia, Erni Yanti; Tobing, Vargo Christian L.
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2024): Volume 3 Nomor 1 2024
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64795/jupadai.v3i1.132

Abstract

Menindaklanjuti hasil PKM sebelumnya di Pulau Nguan yaitu tentang pelatihan kewirausahaan kerupuk singkong bagi ibu ibu rumah tangga, diadakan PKM dengan topik Pelatihan Manajemen Pemasaran Produk Lokal. Pulau Nguwan adalah salah satu pulau yang termasuk dalam Kecamatan Galang, Batam. Pulau Nguan berpenduduk 123 KK dan pada umumnya hidup dari menangkap ikan dan mencari kayu bakau. Beberapa keahlian dalam membuat produk dengan bahan mentah dari lokal sudah dipahami dan bisa dipraktikkan masing masing oleh ibu-ibu di Pulau Nguwan. Yang menjadi masalah adalah tidak adanya pemahaman bagaimana mendistribusikan hasil produk tersebut keluar dari Pulau Nguwan dalam artian menjual. Oleh karena itu, Tim PKM menawarkan kepada aparat Pulau Nguwan untuk memberikan pelatihan bagaimana melakukan pemasaran terhadap produk tersebut. Metode pelaksanaan pelatihan ini diadakan selama dua hari, dimana hari pertama melakukan penyuluhan dan diskusi tenttang manajemen pemasaran. Hari kedua dilanjutkan dengan praktek berjualan secara offline dan online. Peserta pelatihan sebanyak 15 orang ibu rumah tangga. Hasil dari pelatihan ini memberikan respon yang sangat positif dan berharap ada keberlanjutan untuk pelatihan-pelatihan keahlian yang lain.
Co-Authors Arista, Anggia Aritonang, Hardiman Baru Harahap Br Purba, Neni Marlina Dama Mustika Dowa, Anastasia Romi Erikka, Erikka Fatasya, Sykin Ferdianty, Marylin Friska Ginting, Atania Barbara Br Ika Mustika Jhon , Susan Beby L. Tobing, Vargo Christian La'bi, Windi Daun Lismawaty, Audrey Marzulina, Evri Dwi Nainggolan, Nora Pitri Ningsih, Yustiniani Nopiana, Puspita Rama Noviyani Noviyani Patryn, Patryn Pratiwi, Mariska Putri Purba, Mortigor Afrizal Purba, Tiurniari Putri Pratiwi, Mariska Rahmat Fauzi simbolon, amril Sinaga, Novia Sitorus, David Humala Sugianto, Julita Suryani Suryani Suyanti Suyanti Tobing , Vargo Christian L. Tobing, Vargo Christian L. Wasiman, Wasiman Yuliadi Yuliadi Zera, Seila