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All Journal Measurement : Jurnal Akuntansi Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat REKAMAN (Jurnal Riset Ekonomi Bidang Akuntansi dan Manajemen) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi eCo-Buss Jurnal Akuntansi Barelang JURSIMA (Jurnal Sistem Informasi dan Manajemen) Jurnal Riset Akuntansi Kontemporer Jurnal Abdidas JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ilmiah Wahana Pendidikan Jurnal Puan Indonesia JUPADAI : Jurnal Pengabdian Kepada Masyarakat JURSIMA Conference on Business, Social Sciences and Technology (CoNeScINTech) Jurnal Sistem Informasi dan Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Kepada Masyarakat SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Hermaya Ompusunggu
Universitas Putera Batam
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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PENGARUH MODAL KERJA DAN RASIO KEUANGAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Selvi Sianipar; Hermaya Ompusunggu
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 5 No 3 (2020): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Modal kerja berarti pengoperasian beberapa atau lebih perusahaan untuk menghasilkan sesuatu atau barang, untuk melakukan modal kerja, perusahaan harus menentukan jenis faktor yang mempengaruhi modal kerja. Penelitian ini bertujuan untuk menganalisis bagaimana modal kerja mempengaruhi profitabilitas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Objek penelitian ini memiliki 13 perusahaan. Metode analisis penelitian ini menggunakan multi regresi dan hasil penelitian ini menunjukkan bahwa rasio utang keuangan, rasio aset keuangan tetap memberikan pengaruh yang signifikan terhadap total rasio aset. Untuk penelitian selanjutnya, disarankan untuk menambahkan variabel keuangan dan non-keuangan yang dianggap memediasi atau memoderasi pengaruh manajemen modal kerja terhadap profitabilitas.
ANALISIS TINGKAT LITERASI KEUANGAN MAHASISWA YANG ADA DI KOTA BATAM Devina Devina; Hermaya Ompusunggu
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 5 No 3 (2020): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Penelitian ini bertujuan untuk mengetahui Tingkat Literasi Keuangan Mahasiswa Yang Ada Di Kota Batam. Aspek literasi yang digunakan dalam penelitian ini yaitu meliputi aspek pengetahuan dasar keuangan pribadi, tabungan dan simpanan, asuransi dan investasi. Penelitian ini merupakan penelitian deskriptif yang didasarkan atas kuesioner terhadap subjek penelitian. Sampel penelitian dilakukan dengan teknik probability sampling dan rumus sampel Slovin. Hasil penelitian menunjukkan bahwa tingkat literasi keuangan mahasiswa yang ada di kota Batam sebesar 83,33%. Jika persentase tersebut diinterpretasikan ke dalam kriteria tingkat literasi keuangan menurut Chen dan Volpe maka 83,33% berada dalam kategori tinggi (<80%). Secara simultan, dapat disimpulkan bahwa wanita lebih unggul dibandingkan pria dalam variabel mandiri ini. Variabel mandiri ini juga akan meningkat seiring bertambahnya umur. Kemudian tingkat literasi mahasiswa dengan program studi akuntansi lebih unggul dibandingkan dengan program studi lainnya. Yang terakhir, mahasiswa dengan IPK diatas 3,3 akan memiliki tingkat literasi yang lebih baik dibandingkan dengan mahasiswa dengan IPK dibawah 3,3.
GENDER IN MOBILE WALLET ADOPTION BY USING UTAUT MODEL Hermaya Ompusunggu; Meilinda Dwi Anugrah
JRAK Vol 13 No 1 (2021): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i1.3486

Abstract

Mobile wallets (m-wallets) have replaced physical wallets and also replaced the use of debit and credit cards. This study aims to analyze the effect of gender on m-wallet adoption by using the UTAUT model. The research used quantitative approach with primary data was done by distributing online questionnaires. The sample was using purposive sampling and obtained 290 m-wallet users in Batam City who made a transaction through digital-based payment application during five months. The data analysis utilized SEM Partial Least Square. The results showed that performance and business expectations, social influence, and facility conditions had positive and significant effects on the intention to use m-wallets in Batam City, while gender did not have the effect in its relationship.
Analisis ROA, ROE dan NPM Terhadap Harga Saham Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Melinda Melinda; Hermaya Ompusunggu
eCo-Buss Vol. 4 No. 3 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v4i3.281

Abstract

The motive in this research is to analyze and determine the effect of Return on Assets, Return on Equity and Net Profit Margin on stock prices in manufacturing companies listed on Indonesia Stock Exchange from 2016-2020. The population are consumer goods industrial companies listed on the BEI with 61 companies. The sampling technique is use purposive sampling and the criteria for sampling is 26 companies. This reseach get the data is from secondary data in the form of manufacturing company reports. Data collection techniques using financial report documentation from www.idx.co.id. The data obtained by SPPS version 25. The data analysis technique used descriptive statistical analysis, classical assumption test, multiple linear analysis and hypothesis. The results of the research show that the variables of return on assets, return on equity and net profit margin have an influence on stock prices. Furthermore, return on assets has a negative and significant effect on stock prices. Meanwhile, return on equity and net profit margin have a significant and positive impact on the shares of manufacturing companies in the consumer goods industry which are listed on Indonesia Stock Exchange during 2016-2020
PENGARUH STRUKTUR AKTIVA DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL Hermaya Ompusunggu
JURNAL AKUNTANSI BARELANG Vol 4 No 2 (2020): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v4i2.1939

Abstract

The purpose of this research is to exemine the effect of asset structure and sales growth to the capital structure. The data in this research is the secondary data by using financial statement data. The population in this research were companies which are listed in the Indonesia Stock Exchange with the mining sector from 2014 to 2018. The sample collection technique has been done by using purposive sampling and 8 (eight) companies which meet the criteria have been selected as the research samples. The measurement of capital structure has been done by Debt to Equity Ratio (DER). The analysis has been done by using multiple linear regression. The result of the research shows the partial regression analysis is asset structure significant effect on capital structure with significance 0,317 > 0,05 and sales growth significant effect on capital structure with significance 0,039 < 0,05. While the results obtained simultaneously variable asset structure and sales growth significantly influence capital structure with significance 0,039 < 0,05.
Analisis Pengetahuan Perpajakan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Umkm Di Kota Batam Arifin Arifin; Hermaya Ompusunggu
eCo-Buss Vol. 5 No. 1 (2022): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i1.285

Abstract

Jumlah Wajib Pajak UMKM tiap tahunnya selalu meningkat. Namun, kenaikan tersebut tidak diiringi dengan tingkat kepatuhan wajib pajak dalam melaporkan pajaknya, dan menyebabkan tidak maksimalnya penerimaan pajak pada suatu negara. Penelitian ini dibuat untuk mengetahui pengaruh Pengetahuan Perpajakan, dan Sanksi Perpajakan terhadap kepatuhan Wajib Pajak UMKM di Batam. Sampel yang digunakan 100 responden diseleksi dengan rumus Slovin dari populasi WP UMKM di Batam sebanyak 352.233 dengan metode kuantitatif, serta alat analisis yaitu analisis deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis. Berdasarkan kesimpulan uji memaparkan bahwa pengetahuan perpajakan berdampak positif serta signifikan terhadap kepatuhan wajib pajak dibuktikan dengan thitung 3,324 > ttabel 1,985, serta nilai signifikan 0,001 < 0,05, dan sanksi perpajakan bersifat negatif tetapi tidak signifikan terhadap kepatuhan wajib pajak dengan hasil thitung 0,778 > 1,985 ttabel dan nilai signifikansi 0,438 < 0,05, serta pengetahuan perpajakan, dan sanksi pajak secara bersama bersifat positif dan signifikan terhadap kepatuhan wajib pajak didapatkan dari Fhitung 5,689 > F tabel 3,09 dan nilai signifikansi 0,005 < 0,05. Kesimpulan uji nilai koefisien determinasi (R2) sebesar 0,105 artinya variabel bebas pada penelitian mempengaruhi variabel terikat sebesar 10,5% dan sisanya 89,5% dipengaruhi oleh variabel lain di luar penelitian ini
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA DALAM BERKARIER SEBAGAI AKUNTAN PUBLIK Hermaya Ompusunggu; Anggun Permata Husada; Syafruddin Syafruddin
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 16, No 2 (2022): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2022
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v16i2.4715

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi minat mahasiswa akuntansi dalam memilih karier sebagai akuntan publik. Variabel independen dalam penelitian ini adalah Penghargaan financial, Lingkungan kerja dan Pelatihan profesional sedangkan variabel dependennya adalah minat mahasiswa dalam pemilihan karier sebagai akuntan publik. Populasi dalam penelitian ini adalah mahasiswa akuntansi semester 7 dan 9 yang ada di Kota Batam. Teknik pengumpulan data dalam penelitian ini dengan menyebarkan quesioner by google doc kepada seluruh mahasiswa akuntansi yang sedang menempuh semester 7 dan 9. Metode Analaisis data dengan menggunakan software SPSS versi 26. Jumlah responden yang mengisi kuesioner sebanyak 162 Mahasiswa, yang terdiri dari 25 mahasiswa dari univeristas riau kepulauan, 30 mahasiswa dari universitas universal, 35 mahasiswa dari Universitas Batam, 40 Mahasiswa dari Universitas Internasional Batam dan 32 Mahasiswa dari Universitas Ibnu Sina. Hasil dari penelitian ini menunjukkan bahwa penghargaan financial, lingkungan kerja dan pelatihan profesional secara parsial memiliki pengaruh yang signifikan terhadap pemilihan karier sebagai akuntan publik.
PELATIHAN PENYUSUNAN LAPORAN ARUS KAS Hermaya Ompusunggu; Argo Putra Prima
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2022): Volume 1 Nomor 1 2022
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

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Abstract

Cash Flow Training is conducted to analyze the company's cash flow. This training was conducted for employees of the credit analysis section of Bank BNI. Cash flow analysis is carried out to analyze the cash activities of business entities that will apply for credit to Bank BNI so that bank analysts can determine the ability of prospective debtors to pay their debts. This is done starting from studying the company's cash flow to calculating the ratios related to cash flow. In this activity, participants were also asked to calculate the ratio and interpret the results of the ratio analysis that they calculated based on the questions given by the servant. This is done in groups and each group presents the results of their respective group cash flow analysis. With this training, it is expected to increase the knowledge of Bank employees in assessing and approving loans to be given to debtors.
MANAJEMEN KEUANGAN KELUARGA PADA ANGGOTA PKK PURI RHABAYU RT 008/RW 015 BATAM Hermaya Ompusunggu; Anggun Permata Husda; Triana Ananda Rustam
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2022): Volume 1 Nomor 2 2022
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.381 KB)

Abstract

The COVID-19 pandemic has indirectly forced every household in the family to look for alternatives from various solutions related to financial management because it has an impact on the household economy. Household financial management is a science that must be possessed by every woman or mother in their household. Learning to manage or manage the economy in the family is very important in the household. No matter how big the income is, poor management will disrupt the financial stability of the family. Apart from that, in order to improve the family economy, it is also necessary to think about finding new business opportunities that can be relied on to increase the family's financial resources. Talking about financial stability, the main and crucial problem in the family is around finances. There are many possibilities that can happen, it could be due to lack of money, excess money or because you don't find the right way to manage a mediocre income while needs will always exceed receipts or income. Therefore this community service aims to provide knowledge to mothers within the scope of the PKK located at Puri Rhabayu RT 008/RW015 Batam City. This service targets community development in the hope that housewives can manage their finances.
Faktor-Faktor Yang Memengaruhi Perubahan Laba Pada Perusahaan Perbankan Christian Crespo; Hermaya Ompusunggu
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1365

Abstract

Profit changes is the fluctuation of the profit company earned at a certain period. Companies naturally want their profit to grow every period, so as banking companies. This matter happen because of various factors. This research uses non-performing loan, loan to deposit ratio and dividend payout ratio as variables, with the purposes of seeing the impact of non-performing loan, loan to deposit ratio and dividend payout ratio partially and simultaneously on profit changes of banking companies. This research has 47 banking companies that are recorded on the Indonesia Stock Exhange as its population, and with the use of purposive sampling technique, the amount of sample of this reseach is 11 banking companies. This research uses quantitative method with secondary data which is financial report that is collected by using documentation method. Data analysis methods used in this research are descriptive analysis, classical assumption test, multiple linear regression analysis. Through the T test, the results are non-performing loan has no significant impact on profit changes, loan to deposit ratio has no significant impact on profit changes and dividend payout ratio has significant impact on profit changes. Through the F test, it was found that non-performing loan, loan to deposit ratio and dividend payout ratio simultaneously has no significant impact on profit changes. From the result of the coefficient of determination, it is said that these three variable only describe 4,5% of profit change, with other 95,5% being describe by other variable.
Co-Authors Adisti Raissa Putri Afdal Afdal, Afdal Agustina Agustina Aini, Fajri Nur Anggun Permata Husada Anggun Permata Husda Argo Putra Prima Arifin Arifin Aura Adenilla Aurelia, Mariana Christian Crespo David Humala Sitorus Devina Devina Dewi, Eva Maulina Dian Efriyenti Elsya Paskaria Loyda Tarigan Fahmi, Fauziah fortune, rut Haposan Banjarnahor Husda, Anggun Permata Juan, Raja Eka Karin Legiana Wijayanti Krisnawati Zendrato M Khoiri Maya Richmayati meilinda dwi anugrah Meilinda Dwi Anugrah Meilinda Dwi Anugrah Melinda Melinda Muhammad Rasid Ridho Naibaho, Zesri Ade Putri Nataliya, Veronica Novianti, Lia Nuri Sylvia Marsaulina Siahaan Octavianty, Vira Oktaviani oktaviani Poniman Poniman Poniman Poniman Poniman Putri, Silvia Yalni Reflinda Juwita Asta Rudiman, Rudiman Rusanto, Patrick Rustam, Triana Ananda Selvi Sianipar Serlinda Afrinita Sari Siahaan, Nuri Sylvia Marsaulina Silalahi, Monalisa simamora, Samuel fernando Sinaga, Eli Fransiska Sinaga, Septika Susantih Susantih Syafruddin Syafruddin Syahfitri, Lucy Adha Triana Ananda Rustam Tya Nursyafira Istighfarin Wangdra, Jacelyn Wira puspita Wira Puspita Yomina Siregar Youthy Simbolon