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All Journal EQUILIBIRIA Measurement : Jurnal Akuntansi Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Economics and Management Scienties Jurnal Pendidikan Siber Nusantara Jurnal Manajemen dan Pemasaran Digital Global Digital
Hanafi Siregar
Universitas Riau Kepulauan
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Library & Information Science Social Sciences Other

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PENGARUH PENERAPAN METODE PENYUSUTAN AKTIVA TETAP TERHADAP LABA PERUSAHAAN PT. MARINATAMA GEMANUSA Hanafi Siregar
EQUILIBIRIA Vol 9, No 2 (2022): Desember 2022
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (630.794 KB) | DOI: 10.33373/eq.v9i2.5231

Abstract

Setiap perusahaan wajib menerbitkan laporan keuangan, yang memberikan informasi mengenai hasil usaha, perubahan posisi keuangan kepada pihak yang memerlukan. Dalam menyusun laporan keuangan tersebut perusahaan memiliki kewenangan dalam pemilihan metode dan teknik sepanjang metode dan teknik tersebut ada di dalam SAK (Standar Akuntansi Keuangan). Metode penyusutan (depresiasi) merupakan suatu metode yang digunakan untuk menghitung beban penyusutan aktiva tetap pada setiap periode akuntansi. Metode penyusutan yang dianalisa pada penilitian ini adalah metode garis lurus (straight line method), metode saldo menurun ganda (declining balance method), dan metode jumlah angka tahun (sum of years digit method). Pemilihan metode akuntansi memiliki dampak yang cukup besar terhadap laporan keuangan yang dihasilkan. Dengan demikian dimungkinkan perusahaan yang sebenarnya memiliki kinerja yang sama dapat melaporkan hasil yang berbeda.Kata Kunci: Aktiva Tetap, Metode penyusutan, Laba.
ECONOMIC POTENTIAL ANALYSIS RENGKAM ON BATAM ISLAND Denny Ammary Ramadhan; Hanafi Siregar; Ramon Zamora
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 11, No 1 (2024): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v11i1.5481

Abstract

: The marine and fisheries resources sector is one of the potentials that is widely utilized by coastal communities who mostly work as fishermen. The lives of fishermen who depend on natural conditions can be proven by the income of fishermen who increase during the fish season. The off-season causes the intensity of fishing to decrease, thus the amount of income received by fishermen is certainly drastically reduced. Collecting rengkam can be a solution for fishermen who have obstacles in catching fish. This profession switch provides benefits and improves welfare and makes coastal communities have choices to make a living. Rengkam has the potential to improve the welfare of coastal communities, especially during the season when fish are difficult to obtain, while it has consequences for ecosystem changes that cannot be ruled out. This study aims to scientifically examine the social and economic potential of rengkam exploration and review the environmental impacts of exploration activities and determine strategies that can be carried out to maximize social and economic potential and minimize the possibility of environmental impacts. This research uses a qualitative approach. Qualitative approach was conducted through in-depth interviews and field observations (primary data collection). This research was conducted at one location of the rengkam exploration center, Pecong Island, with the subjects involved in the research process being the community and SKPD at the research location. Measurements using survey instruments, interviews, observations and literature review.  Qualitative data collected was analyzed using the Narrative Analysis method of important data not only related to context, but also time, place, specifications, experience, and suggestions for consideration.
Pengaruh Pertumbuhan Perusahaan, Return On Investment Dan Earning Per Share Terhadap Harga Saham Pada Pt. Kimia Farma Dan Pt. Indofarma Sebelum Dan Selama Pandemi Covid-19 Rini Ridianto; Ravika Permata Hati; Hanafi Siregar
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 18, No 1 (2024): MEASUREMENT : JURNAL AKUNTANSI JUNI 2024
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v18i1.6436

Abstract

Abstract. The aim of this research is to determine the influence of company growth, return on investment and earnings per share on share prices at PT. Kimia Farma and PT. Indofarma both in the period before and during the Covid-19 pandemic as well as differences in Company Growth, Return on Investment and Earnings per Share of PT. Kimia Farma and PT. Indofarma between before and during the Covid-19 pandemic. This type of research is quantitative using panel data regression analysis and difference tests as data analysis methods. The data used are financial reports taken from the Indonesian Stock Exchange. The research results show that: partially, company growth in the period before the Covid-19 pandemic did not have a significant effect on share prices, Company growth during the Covid-19 pandemic had a significant effect on share prices, Return on Investment in the period before and during the Covid-19 pandemic. has a significant effect on share prices, Earnings per Share in the period before and during the Covid-19 pandemic did not have a significant effect on share prices. Meanwhile, the results of different tests on Company Growth, Return on Investment and Earnings per Share did not have significant differences between before and during the Covid-19 pandemic. Abstrak. Tujuan dari penelitian ini yaitu untuk mengetahui Pengaruh Pertumbuhan Perusahaan, Return on Investment dan Earning per Share terhadap Harga Saham Pada PT. Kimia Farma dan PT. Indofarma baik periode sebelum dan selama pandemi covid-19 serta perbedaan Pertumbuhan Perusahaan, Return on Investment dan Earning per Share PT. Kimia Farma dan PT. Indofarma antara sebelum dan selama pandemi covid-19. Jenis penelitian ini kuantitatif dengan menggunakan analisis regresi data panel dan uji beda sebagai metode analisis data. Data yang digunakan yaitu laporan keuangan diambil dari Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa: secara parsial Pertumbuhan Perusahaan pada periode sebelum pandemi covid-19 tidak berpengaruh signifikan terhadap harga saham, Pertumbuhan Perusahaan pada periode selama pandemi covid-19 berpengaruh signifikan terhadap harga saham, Return on Invesment pada periode sebelum dan selama pandemi covid-19 berpengaruh signifikan terhadap harga saham, Earning per Share pada periode sebelum dan selama pandemi covid-19 tidak berpengaruh signifikan terhadap harga saham. Sedangkan hasil uji beda Pertumbuhan Perusahaan, Return on Investment dan Earning per Share tidak memiliki perbedaan signifikan antara sebelum dan selama pandemi covid-19.
PENGARUH FINANCIAL TECHNOLOGY, MEDIA SOSIAL, AKUNTANSI DIGITAL, DAN LITERASI KEUANGAN TERHADAP PELAPORAN KEUANGAN PADA UMKM KOTA BATAM Catur Fatchu Ukhriyawati; Frans Hasibuan; Ravika Permata Hati; Intan Juniarti; Hanafi Siregar
GLOBAL DIGITAL Vol 1, No 2 (2025): Jurnal Global Digital, Desember 2025
Publisher : Program Studi Bisnis Digital, Fakultas Ekonomi dan Bisnis, Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/gd.v1i2.8744

Abstract

Penelitian ini menganalisis pengaruh financial technology, media sosial, akuntansi digital, dan literasi keuangan terhadap pelaporan keuangan UMKM di Kota Batam. UMKM memiliki tantangan dalam transparansi dan akuntabilitas keuangan, sehingga pemanfaatan teknologi dan literasi keuangan menjadi faktor penting dalam meningkatkan kualitas laporan keuangan. Penelitian ini menggunakan metode survei dengan penyebaran kuesioner kepada 100 pelaku UMKM, kemudian data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa financial technology dan media sosial berpengaruh signifikan terhadap pelaporan keuangan, menandakan bahwa digitalisasi mampu meningkatkan efisiensi pencatatan keuangan. Akuntansi digital juga memiliki dampak positif terhadap kualitas laporan keuangan, sementara literasi keuangan berperan dalam meningkatkan pemahaman dan pengelolaan keuangan oleh UMKM. Penelitian ini memberikan rekomendasi bagi pelaku UMKM untuk lebih mengadopsi teknologi keuangan dan meningkatkan literasi keuangan guna mendukung transparansi dan akuntabilitas laporan keuangan. Hasil penelitian ini diharapkan dapat menjadi referensi bagi pemerintah dan pemangku kepentingan dalam merumuskan kebijakan yang mendukung digitalisasi UMKM, sehingga dapat meningkatkan daya saing dan pertumbuhan ekonomi sektor ini di Kota Batam.
PENGARUH PEMANFAATAN TEKNOLOGI, PENERAPAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, PEMAHAMAN PERPAJAKAN, DAN KESADARAN PAJAK TERHADAP KEPATUHAN WAJIB Talitha Alifia Qanitah; Muhammad Hidayat; Jayana Salesti; Hanafi Siregar; Intan Juniarti
GLOBAL DIGITAL Vol 1, No 1 (2025): Jurnal Global Digital, Juli 2025
Publisher : Program Studi Bisnis Digital, Fakultas Ekonomi dan Bisnis, Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/gd.v1i1.7896

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Pemanfatan Teknologi, Penerapan Modernisasi Sistem Administrasi Perpajakan, Pemahaman Perpajakan, dan Kesadaran Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Metode penelitian yang digunakan adalah survey dengan kuisoner sebagai alat pengumpulan data. Responden terdiri dari karyawan McDonald’s Kota Batam pada tahun 2025 sebanyak 77 sampel. Teknik pengambilan sampel adalah mon-probability sampling. Metode analisis data yang digunakan adalah analisis data kantitatif yaitu uji validitas, dan reabilitas, analisis liner berganda, uji asumsi perhitungan spss diperoleh uji t (parsial) bahwa (X1) t hitung (- 0.344) < t tabel (1.666) dan signifikan (0.732) > 0.05, (X2) t hitung (4.474) > t tabel (1.666) dan signifikan (0.001) < 0.05, (X3) t hitung (3.172) > tabel (1.666) dan signifikan (0.002) < 0.05. hasil penelitian menunjukan bahwa Pemanfaatan Teknologi tidak memiliki pengaruh signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Karyawan McDonald’s Kota Batam, namun penerapan Modernisasi Sistem Administrasi Perpajakan, Pemahaman Perpajakan, Kesadaran Pajak memiliki pengaruh signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi McDonald’s Kota Batam. Berdasarkan uji f (simultan) bahwa f hitung (53.324) > f tabel (2.49) dan signifikan 0.001< 0.05. hasil penelitian menunjukan bahwa Pemanfaatan Teknologi, Penerapan Modernisasi Sistem Administrasi Perpajakan, Pemahaman Perpajakan dan Kesadaran Pajak berpengaruh siginifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Karyawan McDonald’s Kota Batam.
GENERATION Z FINANCIAL MANAGEMENT FROM A BEHAVIORAL FINANCE PERSPECTIVE: THE ROLE OF FINTECH, CONSUMPTIVE BEHAVIOR, FINANCIAL ATTITUDE, AND FINANCIAL PLANNING Suhandi; Sri Mulyati; Hanafi Siregar
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 5 (2026): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20123560

Abstract

This study aims to analyze the effect of financial technology (fintech) usage, consumptive behavior, financial attitude, and financial planning on the personal financial management of Generation Z in Tiban Baru Village, Batam City. A quantitative approach with a descriptive design was employed. Data were collected through a survey of 373 Generation Z respondents who actively use fintech, using a questionnaire instrument. Multiple linear regression analysis was conducted with the assistance of IBM SPSS Statistics 25. The findings reveal that, simultaneously, fintech usage, consumptive behavior, financial attitude, and financial planning have a significant effect on personal financial management, as indicated by an F-count value of 108.008, which exceeds the F-table value of 2.40 at a significance level of 0.000 < 0.05. Partially, fintech usage and financial planning have a positive and significant effect on personal financial management, while consumptive behavior exerts a negative and significant effect. Financial attitude, however, does not have a significant effect on personal financial management, as evidenced by a significance value of 0.089 > 0.05.These findings suggest that optimizing fintech usage and maintaining sound financial planning can enhance the quality of financial management among Generation Z, while consumptive behavior needs to be kept in check. This study carries important implications for the development of behavior-based financial literacy and financial education programs targeting Generation Z.
Career Preferences of Late Millennials and Z in Indonesia: Job Mobility, Aspirations, and Value Priorities Sulastri Sulastri; Mira Yona; Hanafi Siregar; Hary Rangga; Nuur Faris Akram
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.433

Abstract

This study examines differences in career preferences between Generasi 90-an (late Millennials, 1990–1996) and Generation Z (1997–2005) in Indonesia, focusing on job mobility, aspirations, and value priorities. Drawing on national surveys, industry reports, and recent scholarly literature (2022–2026), the findings indicate that generational orientations are shaped by distinct socio-economic experiences. Generasi 90-an tend to prefer stable and linear career paths, prioritizing financial security, organizational commitment, and structured advancement within formal sectors such as corporations, civil service, and state-owned enterprises. In contrast, Generation Z exhibits higher job mobility, with average tenure of 1–2 years, alongside greater acceptance of hybrid work and gig-based arrangements. This cohort places stronger emphasis on work-life balance, personal development, and intrinsic motivation. Although both groups value competitive compensation, Generation Z integrates well-being and alignment of personal values more explicitly into career decisions. Evidence from Surakarta also suggests variations across regions and definitions. These findings underscore the importance of adaptive talent management strategies, including flexible career pathways, hybrid work systems, and cross-generational engagement to sustain workforce effectiveness.
Work-Life Balance Among Gen Z and Millennials: HR Strategies Involving Leave Policies, Flexible Working Hours, and Welfare Benefits Milawati Milawati; Hanafi Siregar; Mira Yona; Muhammad Farhan Nasution; Siti Khairani
Journal of Economics and Management Scienties Volume 8 No. 3, June 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i3.435

Abstract

Work-life balance has become a critical priority for young employees, particularly Millennials and Generation Z. This study presents a systematic literature review examining Human Resource (HR) strategies focused on leave policies, flexible working hours, and welfare benefits to support work-life balance among young workers. Following the PRISMA guidelines, the review synthesizes recent empirical and conceptual studies published between 2019 and 2025. The findings indicate that integrated implementation of flexible leave arrangements (including mental health days), hybrid and flextime schedules, and comprehensive wellness benefits significantly reduces burnout, enhances job satisfaction, improves retention, and increases productivity. However, the effectiveness of flexible working arrangements depends on complementary supports such as adequate allowances and clear boundary-setting mechanisms. The discussion further reveals that these three HR policies create synergistic effects when implemented holistically, while isolated or poorly supported practices may inadvertently heighten work-life conflict rather than alleviate it. Moreover, the review underscores important contextual nuances in emerging economies like Indonesia, where infrastructural limitations and organizational culture significantly influence policy outcomes. This review provides actionable insights for HR practitioners in Indonesia to design more adaptive and generation-sensitive policies that align with post-pandemic work realities and the evolving expectations of the younger workforce.
THE EFFECT OF LEADERSHIP STYLE, ORGANIZATIONAL CULTURE AND WORK STRESS ON EMPLOYEE PERFORMANCE IN THE MANUFACTURING INDUSTRY Tionom Nainggolan; Tibrani; Rona Tanjung; Hanafi Siregar
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June
Publisher : CV. Radja Publika

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

Abstract

This study aims to examine the influence of leadership, organizational culture, and work stress on employee performance in a manufacturing company. In the context of global competition, manufacturing companies face significant challenges in maintaining and improving employee performance. Inspiring and motivating transformational leadership, a positive organizational culture, and high work motivation are key factors in achieving these goals. This study used a quantitative approach with a survey method of 200 employees in a manufacturing company in Indonesia. The results show that these three variables have a positive and significant influence on employee performance. These findings provide practical implications for managers and company leaders in developing strategies to improve employee performance and achieve long-term success.
ENHANCING STUDENT COMPETENCIES IN OPERATIONAL MANAGEMENT AND HUMAN RESOURCE PRACTICES THROUGH INDUSTRIAL VISIT AT JOHOR CERAMICS FACTORY Jefri Damuri Hutauruk; Sulaiman Sulaiman; Vita Setiati; Debi Marianti; Rita Indriani; Andika Pratama; Mia Wulandari; Tri Utama; Hanafi Siregar; Habibuddin Nasution; Umi Kartini Binti Rashid; Mohd Asmadi Bin Mohd Angsor; Nur Aina Binti Azizan; Nur Athirah Binti Mohd Borkhan; Mohd Khairul Naser Bin Ibrahim
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 6 No. 1 (2026): March-June 2026
Publisher : RADJA PUBLIKA

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

Abstract

This study aims to enhance student competencies in operational management and human resource (HR) practices through an industrial visit to Johor Ceramics Factory, Malaysia. The activity employs an experiential learning approach that integrates field observation, semi-structured interviews with managers and HR supervisors, and student reflective discussions. This method provides practical understanding of production flow, quality control, shift management, employee training, and motivation and incentive systems. Data were collected through participatory observation, interviews, documentation, and focus group discussions, then analyzed using qualitative descriptive analysis with thematic coding and theory-practice comparison. The results show that students were able to integrate management theory with actual factory practices, enhancing operational understanding, analytical skills, critical thinking, collaboration, and reflection. Additionally, the activity benefits industry partners through recommendations for improving efficiency and HR management. Academic implications indicate that industrial visits support curriculum development based on experiential learning and service-learning, ensuring student competencies develop holistically and practically. This model can serve as an effective integrative learning strategy in higher education while providing tangible contributions to industry and student professional learning.
Co-Authors Ahmad Agus Sumarno Ahmad Yasin Andika Pratama ariyati, Yannik Catur Fatchu Ukhriyawati Cen Sui Lan Debi Marianti Deby Maryanti Denny Ammari Ramadhan Denny Ammary Ramadhan Finka Nurul Harisah Frans Hasibuan Habibuddin Nasution Habibuddin Nasution Habibuddin Nasution Hary Rangga Intan Juniarti Intan Juniarti Jayana Salesti Jayana Salesti Jefri Damuri Hutauruk Latip Adlin Magneta Hisyam Maimuna Maimuna Marta Lova Diana Maryadin Maryadin Mia Wulandari Milawati Milawati Milawati Milawati Mira Yona Mira Yona Mira Yona Mohd Asmadi Bin Mohd Angsor Mohd Khairul Naser Bin Ibrahim Muhammad Farhan Nasution Muhammad Hidayat Muhammad Thamrin Nur Aina Binti Azizan Nur Athirah Binti Mohd Borkhan Nur Aziz Nur Ellysiana Nur Elyssiana Nuur Faris Akram Putri Wahyuni Rahmat Riyandi Ramon Zamora RAVIKA PERMATA HATI Ravika Permata Hati Rimayang Anggun L. P. Ramli Rini Ridianto Rita Indriani Rona Tanjung Rona Tanjung Siti Khairani Sri Mulyati Suhandi Sulaiman Sulaiman Sulastri Sulastri Sulastri Sulastri Suryani Suryani Talitha Alifia Qanitah Tibrani Tibrani Tibrani Tionom Nainggolan Tri Utama Umi Kartini Binti Rashid Vita Setiati Wesmi Huriyaty Yatasya Ananda Shophia