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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Manajemen Magister Darmajaya Measurement : Jurnal Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Jurnal Ilmiah Professional Indonesia Jurnal Ekobistek SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) JURNAL PUNDI Jurnal Mantik eCo-Buss Jurnal Akuntansi Barelang Bakti Cendana: Jurnal Pengabdian Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal EMA (Ekonomi Manajemen Akuntansi) Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ilmiah Wahana Pendidikan Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Economic Reviews Journal JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Ibnu Sina International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Conference on Business, Social Sciences and Technology (CoNeScINTech) FINANCE : International Journal Of Management Finance Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Pendidikan Indonesia International Journal of Economics, Management and Accounting SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK) International Journal of Education Management and Religion
E Janrosl, Viola Syukrina
Universitas Putera Batam
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PELATIHAN PENGELOLAAN KEUANGAN PRIBADI DENGAN ACCURATE MENINGKATKAN KESEJAHTERAAN FINANSIAL SISWA SMK TUNAS MUDA Viola Syukrina E Janrosl; Argo Putra Prima; Handra Tipa; Neni Marlina Br.Purba
Jurnal Pengabdian Ibnu Sina Vol. 3 No. 2 (2024): Juli 2024
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/j-pis.v3i2.838

Abstract

Pendidikan di era digital memerlukan inovasi untuk membekali siswa dengan keterampilan yang relevan, terutama literasi keuangan. Tantangan finansial dan ketidakpahaman mengenai pengelolaan keuangan pribadi di kalangan siswa SMK Tunas Muda menjadi dasar utama untuk menyelenggarakan pelatihan ini. Kegiatan pengabdian ini bertujuan memberikan pemahaman mendalam tentang konsep keuangan pribadi, memberikan keterampilan langsung dalam menggunakan perangkat lunak Accurate untuk mengelola keuangan dan membuat siswa merasa percaya diri dan terampil dalam mengelola keuangan pribadi mereka. Melalui pelatihan ini diharapkan menciptakan lingkungan di mana siswa dapat mengembangkan keterampilan dan pengetahuan yang diperlukan untuk mengatasi tantangan finansial, memberikan kontribusi positif terhadap kehidupan mereka di masa depan. Pelatihan ini diharapkan memberikan dampak positif dalam meningkatkan literasi dan kesejahteraan finansial siswa SMK Tunas Muda. Metode yang digunakan dalam pengabdian ini adalah ceramah dan praktek. Hasil pengabdian ini siswa dan siswi SMK Tunas Muda telah mengikuti pelatihan dan sudah mengetahui cara mengelola keuangan pribadi Dengan pemberdayaan siswa dan peningkatan kesadaran, diharapkan mereka dapat mengelola keuangan pribadi dengan lebih bijak, membuka peluang untuk masa depan yang lebih baik. Kegiatan pengabdian telah dilaksanakan siswa dan siswi SMK Tunas Muda sudah mengikuti dan paham menggunakan aplikasi accurate serta memahami cara mengelola keuangan pribadi.
PENGARUH PERATURAN PAJAK DAN AKUNTANSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DIMODERASI OLEH SISTEM PAJAK DIGITAL PADA UMKM DIKOTA BATAM Tipa, Handra; Prima, Argo Putra; Janrosl, Viola Syukrina E; Mulawarman, Mulawarman
JURNAL AKUNTANSI BARELANG Vol 8 No 2 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v8i2.8836

Abstract

Kepatuhan perpajakan menjadi penting karena ketidakpatuhan perpajakan secara bersamaan akan menimbulkan upaya penghindaran pajak, yang mengakibatkan penurunan penyetoran dana pajak ke kas negara. Karena tingkat kepatuhan wajib pajak yang rendah, target penerimaan pajak dari tahun 2018–2020 tidak tercapai. Fokus penelitian ini adalah untuk mengidentifikasi kecenderungan kecurangan akuntansi bisnis. Ada banyak kasus kecurangan di perusahaan, jadi aturan akuntansi, manajemen resiko, dan moral karyawan harus ditingkatkan agar bisnis dapat berjalan dengan baik. Perusahaan pembiayaan yang ada di Kota Batam menjadi subjek penelitian ini, yang menggunakan metode penelitian lapangan dan kuisioner dalam pengumpulan data. Keseluruhan populasi seluruh perusahaan pembiayaan yang ada di Kota Batam diambil sebagai sampel jenuh dalam metode pengumpulan data. Dalam pengolahan data, gunakan analisis jalur teknik moderasi. Kepatuhan Wajib Pajak meningkat jika mereka memahami peraturan pajak, akutansi pajak, dan sistem administrasi pajak kontemporer.
Globalization And Its Influence On Social Inequalities And Poverty Alleviation In Indonesia Narisha Anindita; Viola Syukrina E Janrosl
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.485

Abstract

This study aims to analyze the influence of e-money usage and financial literacy on the consumption behavior of accounting students in Batam City. E-money as a digital payment method has become increasingly popular among the younger generation, while financial literacy plays an important role in effective personal financial management. The study uses primary data collected from questionnaires distributed to 97 accounting students in several universities in Batam, as well as secondary data from interviews with 10 accounting students regarding e-money and financial literacy. The results show a positive correlation between high financial literacy and wise financial management, which in turn influences students' consumption behavior. Additionally, the use of e-money plays a significant role in facilitating transactions and changing consumption patterns. Simultaneously, all three variables have a significant impact with a coefficient of determination (R²) of 38.5%. The findings are expected to provide insights for relevant stakeholders in designing more effective financial education programs and promoting the use of e-money among students.
Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Di Kota Batam Simatupang, Hotma Uli; Janrosl, Viola Syukrina E
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.4976

Abstract

Indonesia merupakan negara demokrasi yang sedang berkembang. Pemerintah melakukan proses perbaikan infrastruktur guna meningkatkan kesejahteraan rakyat. Pembangunan nasional bertujuan untuk meningkatkan kesejahteraan yang dilakukan melalui pemungutan pajak. Memaksimalkan penerimaan pajak tidak mungkin hanya mengandalkan kerja Dirjen Pajak dan jajarannya saja. Pengetahuan, kesadaran, dan peran petugas pajak juga berperan penting dalam kepatuhan wajib pajak. Rendahnya keterlibatan wajib pajak dan kepatuhan harus dipengaruhi beberapa faktor yaitu kesadaran perpajakan, pengetahuan perpajakan, dan kualitas pelayanan pajak. Populasi penelitian ini terdiri dari 400.034 wajib pajak yang terdaftar di KPP Pratama Batam Selatan. Sampel penelitian berjumlah 100 responden yang ditentukan dengan menggunakan rumus slovin. Penelitian ini menggunakan Non- Probability Sampling dengan metode purposive sampling. Kuesioner dibagikan untuk mengumpulkan data yang diukur dengan menggunakan skala Interval dan dianalisis dengan SPSS versi 25. Analisis data meliputi pengujian statistik deskriptif, pengujian kualitas data, pengujian asumsi klasik, analisis regresi linier berganda, pengujian hipotesis, dan pengujian koefisien determinasi. Hasil penelitian menunjukkan bahwa kesadaran wajib pajak (X1) berpengaruh signifikan terhadap kepatuhan wajib pajak, dengan nilai signifikansi 0,000 < 0,05. Pengetahuan pajak (X2) tidak berpengaruh signifikan terhadap kepatuhan wajib pajak, dengan nilai signifikansi 0,785 > 0,05. Kualitas pelayanan pajak (X3) berpengaruh signifikan terhadap kepatuhan wajib pajak, dengan nilai signifikansi 0,000 < 0,05. Secara umum, kesadaran wajib pajak, pengetahuan perpajakan, dan kualitas pelayanan perpajakan secara bersama-sama berpengaruh terhadap tingkat kepatuhan wajib pajak di Kota Batam. Kata Kunci: Kesadaran; Pengetahuan; Kalitas Pelayanan Pajak; Kepatuhan Wajib PajakPajak
PENGARUH PROFITABILITAS, STRUKTUR KEPEMILIKAN, PERTUMBUHAN PERUSAHAAN DAN EFEKTIVITAS USAHA TERHADAP KEBIJAKAN DIVIDEN DI BURSA EFEK INDONESIA Wahyuni, Rani; Janrosl, Viola Syukrina E
SCIENTIA JOURNAL Vol 2 No 2 (2020)
Publisher : LPPM Universitas Putera Batam

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Abstract

Dividend policy which contributes to obtain profits obtained by entities that can be distributed to investors as dividends or requested in the form of profits that are used as capital in the future by the entity. In this sduty, there is a purpose to determine the effect of profitability, ownership structure, company growth and business effectiviness on dividend policy in the consumer goods industry sector and miscellaneous industry sector on the Bursa Efek Indonesia. The independent variables used are profitability, ownership structure, company growth and business effectiveness. The population in this study consisted of 109 companies included in the consumer goods industry sector and miscellaneous industry sector on the Bursa Efek Indonesia.samples selected by purposive sampling were selected into 10 companies listed on the Bursa Efek Indonesia in the period 2015-2019. The data collection technique used was documentation technique. Data management technique used is data management with SPSS version 21. Data analysis method used is to use multiple linear methods.
PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DIKOTA BATAM Purba, Asina Marlina; Janrosl, Viola Syukrina E
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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Abstract

Tax as one of the national development funding sources in advancing community prosperity, one of which is land and building tax. Purpose This study aims to determine the effect of awareness of taxpayers and tax sanctions on taxpayer compliance in paying land and building tax in Batam City. From the population of 4,142 samples obtained 365 respondents. The results of this study indicate that the awareness of taxpayers has a significant effect on taxpayer compliance in paying the earth and buildings, because the significant value is 0,000> 0.05, and tax sanctions also have a significant effect on taxpayer compliance in paying land and building taxes with significant value amounting to 0,000> 0.05. The results of the study show simultaneously the awareness of taxpayers and tax sanctions together have a significant effect on compliance with paying land and building taxes. The Adjusted R Square value is 0.405 or 40.5%. This means that the level of awareness of taxpayers and tax sanctions can explain the compliance variable of paying for land and building tax by 40.5% while the remaining 59.5% is influenced by other factors not included in this study. The data analysis technique used is multiple linear analysis techniques. Based on the results of the analysis it is known that the awareness of taxpayers and tax sanctions have a positive effect on taxpayer compliance in paying land taxes and buildings in Batam City.
PENGARUHi i DIVIDENi, LABA, DAN ARUS KAS OPERASI TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIAi Sitompul, Sulastri; Janrosl, Viola Syukrina E
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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Abstract

Financial statement is onei of the main sourcess of statement information that is very important to custumer in economy decision making. Financial statement can be used by inventors to predict stock securities. Account securities are really influenced by the number of return that willy be obtainedg by company in the fture. The main requirement that is needed by investors to be willing to share the fund is trought capital market where it can comfort them to invest. The aim of this research is to know the influence of profit dividend and operation cash flow simultaneously and partially over stock return to manufacturing factory on food and beverage sektor that is listed in Indonesia Stock Excange where the method used to i chose the sample i is purposive sampling. The used method in this research is double linear regression esearch comer from Indonesia Stock Ex change by using documentatiion and referenc methode.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN DAN TINGKAT SUKU BUNGA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA simatupang, Hotris; Janrosl, Viola Syukrina E
SCIENTIA JOURNAL Vol 1 No 2 (2019): Volume 1 No 2 2019
Publisher : LPPM Universitas Putera Batam

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Abstract

This research was conducted to test and analyze the effect of investment decisions, funding decisions, interest rates simultaneously and partially on the value of the company in companies listed on the Indonesia Stock Exchange. The method is carried out with descriptive statistics, classic assumption test, multiple linear regression, determination and hypothesis. The population used is a manufacturing company listed on the Indonesia Stock Exchange in 2013-1017. Of the 144 samples 9 samples were met that met the criteria for the study sample. Thus the data obtained for 45 data. the type of data used is secondary data. The partial test results show that investment decision variables affect the value of the company with a significant 0.00 <0.05. Funding decisions affect the value of the company with a significant 0.00 <0.05. The interest rate does not affect the company's value with a significant value of 0.750> 0.05. Taken together investment decisions, funding decisions and interest rates on firm value with a significant 0.00 <0.05 and proving that the multiple linear regression coefficient obtained is significant.
PENGARUH RETURN ON ASSET DAN RETURN ON EQUITY TERHADAP HARGA SAHAM DI BURSA EFEK INDONESIA Simanjuntak, Sintauli; Janrosl, Viola Syukrina E
SCIENTIA JOURNAL Vol 2 No 1 (2020)
Publisher : LPPM Universitas Putera Batam

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Abstract

Before investing in shares, the company ensures that investments are carried out appropriately using alternative analysis of fundamental or company performance. Return On Assets and Return On Equity is a ratio that shows the company's ability to generate profits by knowing the company's performance. Manufacturing companies have more numbers than other companies, one of which is the food and beverages sub-sector company. This study aims to determine the Return On Asset and Return On Equity variables on stock prices in food and beverages companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. The population used in this study were 15 companies in the food and beverages sub sector and by using a purposive sampling method a sample of 8 companies was obtained. The technique used for data collection is to use documentation techniques, namely downloading financial report data that has been published from the Indonesia Stock Exchange website. The data collection method uses the method of documentation as well as descriptive statistical tests, classic assumption tests, influence tests and hypothesis tests. The results of this study indicate partially that the Return On Asset variable has no significant effect on stock prices while the Return On Equity variable partially has a significant effect on stock prices. Simultaneously the Return On Asset and Return On Equity variables significantly influence the stock price
ANALISIS PENGETAHUAN DAN PEMAHAMAN INVESTASI TERHADAP MINAT MAHASISWA PRODI AKUNTANSI DI UNIVERSITAS KOTA BATAM Sihombing, Veronica Yulianti; Viola Syukrina E Janrosl
SCIENTIA JOURNAL Vol 4 No 7 (2022): Volume 4 Nomor 7 2022
Publisher : LPPM Universitas Putera Batam

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Abstract

Interest in investing in students shows an understanding of the knowledge that has been learned. Understanding of investment by students can be seen through the interest in investing which is increasingly marketed from time to time. One way to determine student interest in investing is by analyzing investment knowledge and understanding. This research was conducted to determine the effect of investment knowledge and understanding on student interest in investing. The independent variable in this study is knowledge and understanding of investment. The independent variable in this study is student interest. The results showed that the investment knowledge variable had no effect on student interest. Investment understanding has an effect on student interest. The results of the F test show that investment knowledge and understanding of investment simultaneously affect student interest. The value of Adjusted R Square shows that together knowledge and understanding of investment contribute to student interest by 22.4% while the remaining 77.6% is influenced by other variables not included in this study.
Co-Authors Annisa Anugrah Maulidina Argo Putra Prima Argo Putra Prima Caterine Cibanis Mei Kristin Nazara Dessy Eka Sari Diah Anggraini Asri Ningrum Dianah Herlina Putri Efriyenti, Dian Efriyenti, Dian Efriyenty, Dian Elsya Pakaria Loyda Ferdila Framita Framita G. Gunawan Handra Tipa Handra Tipa Imran Aslan Imran Aslan Ita Mustika Joyce Lim Juliana Juliana Seve Nengshy R Juninetenth Keeply F Sitanggang Kamilatus Sholikah Khadijah Khadijah Khadijah Khadijah Kiki Futich Rosida Kristina Kristina Lisbet Sariyanti Sembiring MUHAMMAD YUSUF Nababan, Dorasi Yulidia Naomi Angel S Narisha Anindita Nike Fatma Nurhidayah Dalimunthe Nurul Audry Paradigma LR Paulina Paulina Poluan, Merlin Prima, Argo Putra Purba, Asina Marlina Purba, Neni Marlina BR Rainnolv, Cellina Rita Anggraini RITA_ANGGRAINI Ronald Wangdra Ronald Wangdra Sihombing, Veronica Yulianti Simanjuntak, Sintauli Simatupang, Hotma Uli simatupang, Hotris Sitompul, Sulastri Sofie Tessa Tuwonaung Sri Afridola Sri Zetli Sri Zetli Suvianto Wangdra Tesa Granita Mandalika Tipa, Handra Tiurmaulina Sinaga Triana Amanda Rustan Wahyuni, Rani Y Yuliadi Yuliadi Yuliadi Yuliadi Yuliadi Yuliani Yuliani