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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Profiet IJISTECH (International Journal Of Information System & Technology) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JURNAL PUNDI Diklat Review : Jurnal manajemen pendidikan dan pelatihan Brahmana : Jurnal Penerapan Kecerdasan Buatan Journal of Community Service and Empowerment MEANS (Media Informasi Analisa dan Sistem) Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE IJISTECH Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Pendidikan Dasar dan Sosial Humaniora Journal of Accounting Information System Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora Alamtana Jurnal Pengabdian Cendikia Nusantara SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Rio Rahmat Yusran
Universitas Mohammad Natsir Bukittinggi
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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ANALISIS FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA TERHADAP PEMILIHAN KARIR AKUNTAN/ NON AKUNTAN Yusran, Rio Rahmat
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

Promising a great career and a dream of every student. Judging from the economicdevelopment impact on the number of firms in Indonesia in line with the highdemands of the working world. Many of the companies that give effect to the studentas a job-seeker in terms of career choice. Determining career working world isinfluenced by several factors. This study analyzes the factors that influence studentsin career selection accountants and non-accountants. There are also several factorsin this study was measured by financial rewards, training and professionalrecognition as determining career choice of accountants and non-accountants.Samples and objects that are used are the students / i who work or who haveworked in the area of Batam. The results of this study indicate that factors affectingthe students as measured by financial rewards, professional training andprofessional recognition partially with significant value less than 0.05. This showsthat the factor of financial rewards, professional training and professional recognitionhas an influence on career choice accountant / non accountants. Whilesimultaneously financial rewards, professional training and professional recognitionaffect the career accountant / non-accountants with significant value less than 0.05.
ANALISIS PELAKSANAAN KEWAJIBAN PERPAJAKAN PAJAK PENGHASILAN PASAL 21 ATAS GAJI KARYAWAN PADA PT TRI CIPTA GEMILANG Fanuel, Hizkia; Yusran, Rio Rahmat
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 1 (2020): JE VOL 8 NO 1 (2020)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5805.62 KB) | DOI: 10.35794/emba.v8i1.28015

Abstract

Pajak penghasilan merupakan salah satu penerimaan pajak yang tergolong dalam fungsi budgetair.  Pajak Penghasilan itu sendiri terdiri dari berbagai unsur, salah satunya adalah Pajak Penghasilan Pasal 21. Menurut ketentuan perundang-undangan, perusahaan memiliki kewajiban untuk melakukan kewajiban perpajakan Pajak Penghasilan Pasal 21 atas gaji karyawan berupa menghitung, memotong, menyetor, dan melapor. Penelitian ini dilaksanakan di PT Tri Cipta Gemilang. Tujuan dari penelitian ini dilakukan yaitu Untuk mengetahui apakah perhitungan, pemotongan, penyetoran dan pelaporan Pajak Penghasilan Pasal 21 yang dilakukan PT Tri Cipta Gemilang, apakah telah sesuai dengan Peraturan Perpajakan yang berlaku di Indonesia. Penelitian ini menggunakan metode kualitatif deskriptif dan teknik pengumpulan data yang digunakan adalah dokumentasi, wawancara, dan observasi. Hasil penelitian ini menunjukkan bahwa perhitungan, pemotongan, penyetoran, dan pelaporan Pajak Penghasilan Pasal 21 yang diterapkan oleh PT Tri Cipta Gemilang belum sesuai dengan Undang-Undang No. 36 Tahun 2008 tentang Pajak Penghasilan yang disebabkan oleh kurang tepatnya perusahaan menentukan jumlah PTKP, kekeliruan dalam menetapkan jumlah kurang bayar bulan Desember, kurang telitinya akuntan dalam menghitung Pajak Penghasilan Pasal 21, serta kelalaian perusahaan dalam hal menyetor dan melapor Pajak Penghasilan Pasal 21 sehingga tidak tepat waktu.Kata Kunci : Gaji Karyawan, Pajak Penghasilan Pasal 21, Analisis Kewajiban Perpajakan
PENGARUH BPHTB DAN PBB TERHADAP PENDAPATAN ASLI DAERAH DI PROVINSI KEPULAUAN RIAU Yusran, Rio Rahmat; Siregar, Dian Lestari
Aksara Public Vol 1 No 3 (2017): Agustus (2017)
Publisher : EDUTECH CONSULTANT

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Abstract

The city of Batam and Tanjung Pinang is one of the few districts / municipalities in Riau Islands Province that have population growth rates and rapid economic growth. The data used in this research is secondary data. The population of this study is the population of Riau Islands and the sampling technique using Purposive Sampling method. The method of analysis in this study using multiple linear regression analysis and hypothesis testing (T test, F test, and coefficient of determination). Data processing using Eviews 7 program assistance. The results showed that the Acquisition of Land and Building Rights (BPHTB) and Land Tax And Building (PBB) have a positive and significant impact on Riau Islands Regional Income (PAD) as evidenced by the result of f-statistic significance test of 0.000 <0,05. While partially Tax on Land and Building Acquisition (BPHTB) has a positive and significant effect on PAD with statistical significance value of 0.000 <from 0.05. Similarly, the Land and Building Tax (PBB) gives a positive and significant influence on the PAD shown by the significance of statistic t value of 0.000 <0.05.
PENGARUH CAPITAL ADEQUACY RATIO, RISK PROFILE DAN BEBAN OPERASIONAL PENDAPATAN TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN Hartini, Hartini; Yusran, Rio Rahmat
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

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Abstract

This study aims to analyze effect of capital adequacy ratio, risk profile and operation expenses for operating income on return on equity of bank registered at Indonesia Financial Authority for 2014-2018. Risk profile divided into financing to deposit ratio and non performing financing. Analyze used is multiple linear regression, classic assumption test, t-test, f-test and coefficient of determination test. Total population are 52 banks, using purposive sampling techniques, samples are 24 banks. Result of t-test are capital adequacy ratio affect to return on equity by t-arithmetic -5,885>t-table 1,658 with significance value of 0,000>0,05, financing to deposit ratio affect to return on equity by t-arithmetic -2,320>t-table 1,658 with significance value 0,022<0,05, non performing financing affect to return on equity by t-arithmetic -2,405>t-table 1,658 with significance value 0,018<0,05 and operation expenses operation income by t-arithmetic-13,697>t-table 1,658 with significance value 0,000> 0,05. F test’s result of capital adequacy ratio, financing to deposit ratio, non performing financing and operation expenses operating income influence return on equity calculated on F value 64,090>F table 2,450. Result on coefficient of determination test shows independent variable influences 69% affect return on equity, and 31% is influenced by other variables no included in this research.
PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Sutina, Sutina; Yusran, Rio Rahmat
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

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Abstract

This research aimed to analyze the effect of Profitability, Leverage and Liquidity on Dividend Policy. Allegedly dominant factor can influence Dividend Policy is Profitability, Leverage and Liquidity. This research was conducted at the basic industrial and chemical manufacturing companies listed in the Indonesia Stock Exchange in 2014-2018 with a total population of 63 companies. The sampling technique used purposive sampling with a total sample of 15 companies. The data analysis technique used is multiple linear regression. The results showed that partially profitability does not have a variable effect on dividend policy, leverage and liquidity have a significant influence on dividend policy. Simultaneously, variable Profitability, Leverage and Liquidity affect the dividend policy. On testing the coefficient of determination R2, obtained variable Profitability, Leverage and Liquidity variables has a R2 value of 0.136. This means that the percentage of variables profitability, leverage and liquidity in the regression model by 13.6 percent. Or variations of variables dividend policy can be explained Profitability, Leverage and Liquidity amounted to 13.6 percent of the remaining 86.4 percent can be explained by other variables not included in this research model.
PENGARUH RASIO KEUANGAN TERHADAPA HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Santika, Tika Tia; Yusran, Rio Rahmat
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

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Abstract

This study aimed to find the effect of financial ratios on the stock prices. The financial ratios studied are: current ratio, debt to equity ratio, return on assets and price earning ratio. The population in this study were pharmaceutical companies that were listed on the Indonesia Stock Exchange period 2014-2018. The research sample of 7 pharmaceutical companies was obtained by purposive sampling technique. This type of research used in this study is descriptive. The data collection technique used is documentation. Data analysis was performed using multiple linear regression analysis techniques with the help of SPSS 25 software. From the results of the analysis it can be concluded that partially the current ratio, debt to equity ratio and price earning ratio variables didn’t significantly influence the price shares, whilenthe variable return on assets has a significant effect on stock prices. Simultaneously variable current ratio, debt to equity ratio, return on assets and price earning ratio have no significant effect.
PENGARUH BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA PTSOXAL BATAMINDO INDUSTRIAL GASES Fatimah, Ayu; Yusran, Rio Rahmat
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

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Abstract

In manufacturing companies, cost is the main factor that must be considered to achieve maximum profit. This study aims to determine the effect of production costs and operational costs on net profit at PT Soxal Batamindo Industrial Gases. The sample in this study is the income statement. The method used in this study is a quantitative descriptive study that uses data in the form of figures obtained from the income statement for the period 2015 to 2018 at PT Soxal Batamindo Industrial Gases engaged in the oil and gas manufacturing industry. The population in this study includes production costs, operational costs and net income for the period 2015 to 2018. This study uses multiple linear data analysis techniques. The researcher uses SPSSapplication (Statistical Product and Service Solution) version 25to help in analyzing data. The results of the study stated that partially the production costs have a positive relationship and have a significant effect, while operational costs have a negative and not significant effect. Simultaneously the variable production costs and operational costs have a significant effect on PT Soxal Batamindo Industrial Gases.
PENGARUH FREE CASH FLOW DAN NET PROFIT MARGIN TERHADAP DIVIDEND PAYOUT RATIO PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Neni Marlina Br Purba; Rio Rahmat Yusran
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 1 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.179 KB) | DOI: 10.30871/jama.v4i1.1910

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh free cash flow dan net profit margin terhadap dividen payout ratio pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar pada Bursa Efek Indonesia pada periode 2014-2018. Metode pengambilan sampel dilakukan dengan teknik purposive sampling yaitu pengambilan sampel dengan menggunakan kriteria tertentu. Pengujian hipotesis yang dilakukan dalam penelitian ini dengan uji regresi linier berganda, asumsi klasik, uji parsial, uji simultan dan uji determinasi. Berdasarkan hasil uji analisis parsial yang telah dilakukan diperoleh yang diperoleh free cash flow secara parsial tidak berpengaruh signifikan terhadap dividend payout ratio Sedangkan net profit margin secara parsial berpengaruh signifikan terhadap dividend payout ratio. Berdasarkan hasil uji analisis secara simultan diperoleh free cash flow dan net profit margin secara simultan berpengaruh signifikan terhadap dividend payout ratio. Uji determinasi diperoleh nilai adjusted R square sebesar 0.168, yang berarti free cash flow dan net profit margin memberikan pengaruh sebesar 16.8% terhadap dividend payout ratio dan sisanya sebesar 83.2% di pengaruhi oleh variabel lain yang tidak terdapat dalam penelitian ini.
ANALISIS PEMBERIAN INFORMASI DAN SOSIALISASI SERTA UKURAN USAHA TERHADAP PEMAHAMAN UMKM ATAS SAK ETAP DI KOTA BATAM Dian Efriyenti; Rio Rahmat Yusran
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 4 No 3 (2019): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Usaha kecil dan menengah berpendapat bahwa ini cukup sulit dan perlu diberikan pelatihan atau bantuan dalam menyiapkan laporan keuangan sesuai dengan standar. Perkembangan UMKM di Indonesia masih dihadapkan pada berbagai masalah, menyebabkan lemahnya daya saing produk impor, masalah, krisis global, pendidikan rendah, kurangnya keterampilan akuntansi, persepsi bahwa akuntansi tidak penting dalam bisnis, persepsi bahwa akuntansi terlalu rumit untuk dilakukan tidak ada pemisahan dana pribadi dan dana yang digunakan dalam proses bisnis. Penelitian ini diharapkan perusahaan kecil dan menengah memahami penyusunan laporan keuangan sesuai dengan standar akuntansi keuangan. Sampel dalam penelitian ini adalah 93 responden UMKM di Kantor Koperasi dan UMKM. Metode penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitiannya yang menyatakan penyediaan informasi dan sosialisasi serta ukuran bisnis memiliki efek positif dan signifikan terhadap pemahaman SAK-ETAP di kota Batam.
PENGARUH BPHTB DAN PBB TERHADAP PENDAPATAN ASLI DAERAH DI PROVINSI KEPULAUAN RIAU Rio Rahmat Yusran; Dian Lestari Siregar
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 2 No 2 (2017): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Kota Batam dan Tanjung Pinang merupakan salah satu dari beberapa daerah Kabupaten/Kota di Provinsi Kepulauan Riau yang memiliki tingkat pertumbuhan penduduk dan pertumbuhan ekonomi yang pesat. Data yang digunakan dalam penelitian ini adalah data sekunder. Populasi penelitian ini adalah penduduk Kepulauan Riau dan teknik pengambilan sampel menggunakan metode Purposive Sampling. Metode analisis dalam penelitian ini menggunakan analisis regresi linier berganda dan pengujian hipotesis (uji T, uji F, dan koefisien determinasi).pengolahan data menggunakan bantuan program Eviews 7. Hasil penelitian menunjukkan bahwa Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) dan Pajak Bumi dan Bangunan (PBB) berpengaruh positif dan signifikan terhadap Pendapatan Alsi Daerah (PAD) Kepulauan Riau yang dibuktikan dari hasil pengujiannilai signifikansi f-statistik sebesar 0,000 < 0,05. Sedangkan secara parsial Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) berpengaruh secara positif dan signifikan terhadap PAD dengan nilai signifikansi t statistic sebesar 0,000 < dari 0,05. Sama halnya dengan Pajak Bumi dan Bangunan (PBB) yang memberikan pengaruh positif dan signifikan terhadap PAD yang ditunjukkan oleh nilai signifikansi t statistic sebesar 0,000 <0,05
Co-Authors Ade Sri Wahyuni Afridian Wirahadi Ahmad Aga Arye Perdana Andy Riski Pratama Annisa Annisa Arrum Komala Sari Dian Efri Yenty Dian Efriyenti Dian Lestari Siregar Dian Lestari Siregar Dian Lestari Siregar, Dian Lestari Dwila Maresti Fanuel, Hizkia Fatimah, Ayu Handayani, Rivo Hartini Hartono, Rudi Hengki Januardi Ika Mustika januardi nasir Mardika, Nanda Harry Mawaddah, Ulfah Muhammad Wafiq Nanda Jarti Prima, Argo Putra Purba, Neni Marlina BR Rizki, Sestri Novia Santika, Tika Tia Sri Wahyuni Riza Sutina, Sutina Syarifah Zuhra Tamba, Romega Titik Delmarsih Tri Agustini Wenny Sofia Yasha Langitta Setiawan Yessi Yessi, Yessi Yulia Ningsih Yuliadi Yuliadi Yuliadi Yuliadi Yundari, Yundari Yusran, Resadana Zarianto, Robi