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All Journal Owner : Riset dan Jurnal Akuntansi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Nusantara Berbakti Jurnal Pendekar Nusantara Journal of Multidisciplinary Academic Business Studies
Benni Sumarman
Universitas Batam
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Social Sciences Other

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PENINGKATAN KAPASITAS SUMBER DAYA MANUSIA GUNA MENINGKATKAN DAYA SAING USAHA Nolla Puspita Dewi; Benni Sumarman; Nurhatisyah; Widyanti Diah Lestari; Nicha Suwalla
Jurnal Pendekar Nusantara Vol. 1 No. 3 (2024): MEI 2024
Publisher : LPPM-Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/pend.v1i3.1412

Abstract

In today's fast-changing and competitive business era, the application of an effective human resource management approach is essential to sustain business progress. Furthermore, this dedication report explores the various ways in which organizations can achieve sustainable progress by implementing human resource management strategies that emphasize innovation, sustainability, and ethics. The method of implementing community service uses a qualitative approach with the type of Participatory Action Research (PAR). Participatory Action Research is a relevant method related to community empowerment with the application of three steps, including planning, action, and evaluation. Furthermore, community service activities that focus on increasing the capacity of human resources to increase competitiveness as business capital run in a systematic way.
Independensi Auditor, Tekanan Anggaran Waktu Dan Kualitas Audit: Peran Moderasi Komitmen Organisasi Pada Kap Di Kepulauan Riau Mustika, Ita; Khadijah, Khadijah; Sumarman, Benni; Fauziah, Syifa; Nurbayanti, Nishfu
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2822

Abstract

This study aims to examine the effect of auditor independence and time budget pressure on audit quality with organizational commitment as a moderating variable. This research was conducted at a Public Accounting Firm in the Riau Islands. The sample in this study amounted to 120 respondents. This research is a quantitative study with data analysis techniques using SEM PLS with testing of the measurement model, validity test, reliability and then testing the structural model (inner model). The results of the study indicate that auditor independence has a significant positive effect on audit quality. The more independent the auditor in carrying out his duties, the higher the resulting audit quality. Time budget pressure has a significant negative effect on audit quality. Organizational commitment is able to moderate the effect of time budget pressure on audit quality. Auditors with a high level of organizational commitment maintain audit quality despite facing time pressure, while organizational commitment does not moderate the effect of auditor independence on audit quality. Auditor independence still has a positive impact on audit quality, regardless of the level of organizational commitment. This research has a novelty by presenting the organizational commitment variable as a moderating factor in the Indonesian context, especially at KAP in the Riau Islands which is still rarely explored in the literature. Practically, the results of this study can be valuable input for the auditor profession in improving audit quality through strengthening organizational commitment amidst the challenges of independence and time budget pressure.
SOSIALISASI PAJAK PENGHASILAN PPH UNTUK UMKM Ngaliman, Ngaliman; Titik Windayati, Diana; Sumarman, Benni; Diah Lestari, Widyanti; Kurniawati, Ely; Auzar, Silvia; Yantri, One
Jurnal Pendekar Nusantara Vol. 3 No. 2 (2026): FEBRUARI 2026
Publisher : LPPM-Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/pend.v3i2.2078

Abstract

Kegiatan sosialisasi pajak penghasilan bagi Usaha Mikro, Kecil, dan Menengah (UMKM) dilaksanakan sebagai bagian dari upaya peningkatan kesadaran dan pemahaman pelaku usaha terhadap kewajiban perpajakan. Dalam kegiatan ini, diberikan penjelasan terkait kewajiban pajak penghasilan (PPh) Final UMKM, ketentuan tarif, cara pelaporan, dan pembayaran pajak secara daring. Kegiatan ini diikuti oleh 50 pelaku UMKM dari berbagai sektor usaha di RT 002/RW 007 Teluk Mata Ikan, Kelurahan Sambau-Nongsa Kota Batam. Hasil evaluasi menunjukkan peningkatan pemahaman peserta terhadap aspek perpajakan, khususnya PPh Final UMKM. Sosialisasi ini diharapkan dapat mendorong kepatuhan pajak serta memperluas basis pajak nasional.
The effect of financial ratios on stock returns in companies in the banking sector listed on the Indonesian Stock Exchange for the period 2020-2024 Lubis, Hedjri Samuel Putra; Satriawan, Bambang; Sumarman, Benni
Journal of Multidisciplinary Academic Business Studies Vol. 3 No. 1 (2025): November
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v3i1.3733

Abstract

Purpose: This study aims to examine the effect of Quick Ratio (QR), Debt to Equity Ratio (DER), and Return on Equity (ROE) on stock returns of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research evaluates how liquidity, leverage, and profitability indicators influence investor responses and stock performance in the banking sector. Methodology/approach: This quantitative study uses secondary data from 29 banking companies meeting purposive sampling criteria, producing 145 observations. Multiple linear regression with the Ordinary Least Squares (OLS) method was applied after conducting classical assumption tests. The dependent variable is stock return, while QR, DER, and ROE serve as independent variables. Results/findings: Findings show that the Quick Ratio has no significant partial effect on stock returns. The Debt to Equity Ratio exhibits a negative but marginally insignificant effect. Return on Equity is the only variable with a positive and significant effect on stock returns. Simultaneously, QR, DER, and ROE significantly influence stock returns, with ROE being the dominant predictor. The Adjusted R² value indicates that 18.3% of stock return variation is explained by the model. Conclusion: Profitability, reflected through ROE, is the primary determinant of banking stock returns, while liquidity and leverage show limited explanatory power. Investors prioritize profitability over liquidity and capital structure in assessing banking performance. Limitations: This study uses only three financial ratios, excludes macroeconomic and firm-specific control variables, and focuses solely on the banking sector during one period. Contribution: The research strengthens empirical evidence on profitability’s role in influencing stock returns and provides guidance for investors and banking management regarding financial indicators that shape market valuation.
Penyuluhan Urgensi Legalitas Usaha Dan Pemasaran Berbasis Teknologi Bagi Pelaku Umkm Di Kelurahan Sembulang Kecamatan Galang Kota Batam Nolla Puspita Dewi; Nicha Suwalla; Sri Yanti; Nurhatisyah Nurhatisyah; Ana Faizah; Faris Ramadhan; Benni Sumarman
Jurnal Nusantara Berbakti Vol. 1 No. 3 (2023): Juli : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v1i3.180

Abstract

Galang District Is One of the Administrative Areas of Batam City Formed Based on Law Number 53 of 1999 Established on October 4, 1999, Galang District Was Effectively Run After the Inauguration of the Galang Sub-District Head by Decree of the Mayor of Batam Number: Kpts 02/III. 2000 March 2, 2000. The area of ​​Galang District is 2,018.5 km2, consisting of 350.8 km2 of land and 1,667.7 km2 of sea, with a total population of 9,025 males and 8,021 females with a total population of 17,046. The Galang District area consists of 32 RWs and 83 RTs. When viewed based on ethnicity, the Galang sub-district area has at least several ethnic groups (ethnicities) inhabiting this area, namely Malays, Javanese, Flores, Buton, Banjar, Batak and other (ethnic) tribes. Sembulang Village is in the Galang District, Batam City, Riau Archipelago Province. The results of surveys or observations, at this location there is still a lack of socialization or counseling regarding the legality of technology-based businesses and marketing in the Kelurahan and RT/RW. The businesses in Galang District range from banana chips, onion chips, cakes to birthday cakes. The implementation of community service is carried out by counseling first and then providing assistance on the practice of the counseling. Availability of experts from Batam University Lecturers, and assistant staff from students, participants (community), local officials so that this Community Service activity is carried out.
SOSIALISASI PAJAK PENGHASILAN (PPH) UNTUK UMKM Ngaliman, Ngaliman; Titik Windayati, Diana; Sumarman, Benni; Diah Lestari, Widyanti; Kurniawati, Ely; Auzar, Silvia; Yantri, One
Jurnal Pendekar Nusantara Vol. 3 No. 2 (2026): FEBRUARI 2026
Publisher : LPPM-Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/pend.v3i2.2104

Abstract

, Kegiatan sosialisasi pajak penghasilan bagi Usaha Mikro, Kecil, dan Menengah (UMKM) dilaksanakan sebagai bagian dari upaya peningkatan kesadaran dan pemahaman pelaku usaha terhadap kewajiban perpajakan. Dalam kegiatan ini, diberikan penjelasan terkait kewajiban pajak penghasilan (PPh) Final UMKM, ketentuan tarif, cara pelaporan, dan pembayaran pajak secara daring. Kegiatan ini diikuti oleh 50 pelaku UMKM dari berbagai sektor usaha di RT 002/RW 007 Teluk Mata Ikan, Kelurahan Sambau-Nongsa Kota Batam. Hasil evaluasi menunjukkan peningkatan pemahaman peserta terhadap aspek perpajakan, khususnya PPh Final UMKM. Sosialisasi ini diharapkan dapat mendorong kepatuhan pajak serta memperluas basis pajak nasional.
THE IMPACT OF CAPITAL STRUCTURE ON FIRM VALUE WITH PROFITABILITY AS A MODERATING VARIABLE: EVIDENCE FROM CONSUMER GOODS COMPANIES LISTED ON INDONESIA STOCK EXCHANGE Benni Sumarman; Etty Sri Wahyuni
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 2 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19562600

Abstract

This study investigates the impact of capital structure on firm value with profitability as a moderating variable in consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. Utilizing signaling theory and trade-off theory as the theoretical framework, this research examines whether the relationship between capital structure and firm value is contingent upon the level of profitability. The sample comprises 35 consumer goods companies selected through purposive sampling, resulting in 175 firm-year observations. Capital structure is measured using Debt to Equity Ratio (DER), firm value is proxied by Price to Book Value (PBV), and profitability is measured using Return on Assets (ROA). The analytical method employed is Moderated Regression Analysis (MRA) with panel data regression using EViews 13. The findings reveal that capital structure has a significant negative effect on firm value. Furthermore, profitability significantly strengthens the negative relationship between capital structure and firm value. These results suggest that highly profitable firms experience greater value deterioration when employing higher leverage. The findings contribute to the existing literature by providing empirical evidence on the moderating role of profitability in emerging market contexts and offer practical implications for corporate financial decision-making.
MEDIA SOSIAL SEBAGAI SARANA PROMOSI PANTAI UJUNG TELUK MATA IKAN Chablullah Wibisono; Sarmini Sarmini; Diana Titik Windayati; Mulyadi Dwi Haryanto; Benni Sumarman; Kristenanda Br Depari; Franlis Wong; Mega Kurnia; Hedjri Samuel Putra Lubis
Jurnal Pendekar Nusantara Vol. 3 No. 3 (2026): MEI 2026
Publisher : LPPM-Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/pend.v3i3.2198

Abstract

Pantai ujung, teluk mata ikan, merupakan salah satu keindahan alam yang tersembunyi, bersebelahan dengan pantai nemo. Membutuhkan sentuhan dari masyarakat maupun pengelola dalam mempromosikan tempat tersebut agar keindahannya dapat dinikmati oleh dunia luar Tim pengabdi berinisiatif mengajak masyarakat sekitar untuk mempromosikan wisata pantai ujung melalui media sosial Instagram. Instagram dipilih karena lebih mudah untuk diakses dan memiliki berbagai keunggulan. Hasilnya masyarakat telah mampu untuk membuat foto dan video serta mengunggahnya pada akun IG yang tersedia. Diharapkan ke depannya semakin banyak orang yang berkunjung ke pantai ujung dan dapat menambah pendapatan masyarakat sekitarnya.
SERUMPUN DALAM PENGETAHUAN: BELAJAR BERSAMA TENTANG AKUNTANSI, HUKUM, DAN NILAI KENOTARIATAN DALAM BINGKAI NUSANTARA DAN SEMENANJUNG Benni Sumarman; Siti Nurkhotijah; Titik Aminah; Syiffa Nayla Deanova; Insan Nur Arif; Asterela Yolanda; Faten Elina Kamaruddin; Aisyah Saffiyah BT Yahaya; Haifa Syahmina BT Helmy
Jurnal Pendekar Nusantara Vol. 3 No. 3 (2026): MEI 2026
Publisher : LPPM-Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/pend.v3i3.2243

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) internasional ini dilaksanakan di SMK Gemereh, Johor, Malaysia, dengan tujuan meningkatkan literasi dasar siswa mengenai akuntansi sederhana, hukum praktis, serta nilai kenotariatan dalam kehidupan sehari-hari. Kegiatan ini berangkat dari kedekatan budaya dan sejarah Indonesia–Malaysia sebagai bangsa serumpun yang memiliki tradisi hukum dan ekonomi berbasis komunitas. Metode yang digunakan meliputi ceramah interaktif, sosialisasi klasikal, Focus Group Discussion (FGD) sederhana, simulasi peran, permainan bahasa serumpun, serta studi kasus mengenai pencatatan transaksi harian dan contoh perjanjian pinjam barang. Pre-test dan post-test diberikan untuk mengukur tingkat pemahaman siswa sebelum dan sesudah kegiatan. Hasil pelaksanaan menunjukkan adanya peningkatan pemahaman siswa terhadap pentingnya pembukuan sederhana, kesadaran hukum dalam aktivitas digital, dan pemahaman nilai kejujuran serta amanah dalam praktik kenotariatan. Interaksi aktif siswa melalui diskusi, tanya jawab, dan simulasi menunjukkan bahwa pendekatan lintas budaya mampu memperkuat keterlibatan peserta dan memberikan pengalaman belajar yang bermakna. Kegiatan ini tidak hanya memberikan peningkatan pengetahuan, tetapi juga mempererat hubungan serumpun antara Indonesia dan Malaysia melalui kolaborasi akademik yang bersifat aplikatif dan budaya.
THE EFFECT OF TAX AWARENESS AND PERCEIVED EQUITY ON TAX COMPLIANCE OF DIGITAL ECONOMY ACTORS IN BATAM: THE MODERATING ROLE OF VAT ON ELECTRONIC TRANSACTION (PPN PMSE) COLLECTION POLICY Faris Ramadhan; Etty Sri Wahyuni; Mercy Reyne Marlina Tirayoh; Benni Sumarman; Basri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19982491

Abstract

The rapid expansion of Indonesia’s digital economy demands a strengthened digital taxation framework. This study examines the effect of tax awareness and perceived equity on tax compliance among digital economy actors in Batam, Indonesia’s largest Free Trade Zone (FTZ), with the Value Added Tax on Electronically Traded Transactions (PPN PMSE) collection policy serving as a moderating variable. Using a quantitative cross-sectional survey, data were collected from 198 digital economy actors across Batam’s major e-commerce ecosystems through validated Likert-scale questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The findings reveal that: (1) tax awareness exerts the strongest positive and significant effect on tax compliance (β = 0.412; p < 0.001; f² = 0.224); (2) perceived equity positively and significantly affects tax compliance (β = 0.318; p < 0.001; f² = 0.138); (3) the PPN PMSE collection policy positively and significantly moderates the tax awareness–compliance relationship (β = 0.147; p < 0.01); however, (4) the PPN PMSE collection policy does not significantly moderate the perceived equity–compliance relationship (β = 0.063; p > 0.05). These findings reveal an asymmetric moderation effect: platform-based VAT collection functions as a behavioral nudge that amplifies tax awareness effects but is structurally incapable of correcting deeply rooted perceptions of tax inequity—particularly the perceived unfairness between FTZ-based and non-FTZ digital sellers, and between digital and conventional businesses. The study contributes to digital taxation literature by integrating the Slippery Slope Framework with Nudge Theory, empirically demonstrating the conditional and asymmetric moderating capacity of third-party collection mechanisms, and identifying a novel “spatial equity” dimension relevant to free trade zone taxation. Practical implications are offered for Indonesia’s Coretax administration reform and the design of differentiated compliance strategies.
Co-Authors Aisyah Saffiyah BT Yahaya Ana Faizah Asterela Yolanda Auzar, Silvia Basri Chablullah Wibisono Dewi, Nolla Puspita Ely Kurniawati Etty Sri Wahyuni Faten Elina Kamaruddin Franlis Wong Haifa Syahmina BT Helmy Hedjri Samuel Putra Lubis Insan Nur Arif Khadijah Khadijah Kristenanda Br Depari Lubis, Hedjri Samuel Putra Mega Kurnia Mercy Reyne Marlina Tirayoh Mulyadi Dwi Haryanto Mustika, Ita Ngaliman, Ngaliman Nicha Suwalla Nurbayanti, Nishfu Nurhatisyah Nurhatisyah Nurhatisyah R.A. Widyanti Diah Lestari Ramadhan, Faris Sarmini Sarmini Satriawan, Bambang Siti Nurkhotijah Sri Yanti Syifa Fauziah Syiffa Nayla Deanova Titik Aminah Windayati, Diana Titik Yantri, One