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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
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Financial Performance Analysis Before and After Covid-19. Study of a Case in PT. ANTAM Tbk Anggun Permata Husda; Hermaya Ompusunggu; Haposan Banjarnahor
eCo-Buss Vol. 5 No. 3 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i3.584

Abstract

Analysis of PT ANTAM Tbk's Financial Performance Before and After Covid-19 is the title of this study. By comparing the financial ratios of the current ratio, quick ratio, debt to total assets, debt to total equity, net profit margin, return on assets, and total asset turnover, this study seeks to determine the financial ratios of PT ANTAM Tbk before and after COVID-19. The descriptive research method with a comparative study approach was used in this study. The financial statements of PT ANTAM Tbk before and after COVID-19 make up the study's population. Due to the sampling strategy, whereas the sample was taken using the purposive sampling method . The results of the study indicate that the present ratio will be around 144.81% in 2019. The quick ratio is around 1%. Debt to equity is 0.66%, debt to total assets is 0.40%. Return on assets is 6.4%. The net profit margin was 5.92%, while the overall asset turnover was 108%. The current ratio was approximately 121.14% in 2020. The quick ratio is around 1.23%. Debt to total equity is 0.66%. Debt to total assets is 40%. Return on assets was 0.036%. Net profit margin was 0.04%. Total asset turnover is 0.86%.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA RSIA “ KASIH SAYANG IBU-BATAM” Hermaya Ompusunggu
JURSIMA (Jurnal Sistem Informasi dan Manajemen) Vol 6 No 2 (2018): Jursima Vol. 6 No. 2, Desember 2018
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v6i2.132

Abstract

Artikel ini menganalisis bagaimana penerapan, efektivitas dan efisiensi Sistem Informasi Akuntansi (SIA) Penerimaan dan Pengeluaran Kas pada RSIA “Kasih Sayang Ibu-Batam”. Jenis dan pendekatan dalam penelitian ini deskriptif kualitatif dengan menggunakan data primer dan sekunder. Tehnik pengumpulan datanya dengan observasi yaitu wawancara dan dokumentasi serta studi kepustakaan. Tehnik analisis datanya menggunakan tehnik deskriptif dengan uji kredibilitas data menggunakan triangulasi. Tehnik pengambilan sampel dengan metode snowball. Variabel operasional pada penelitian ini meliputi: Sistem Informasi Akuntansi Penerimaan dan Sistem Informasi Akuntansi Pengeluaran Kas pada RSIA “Kasih Sayang Ibu-Batam”. Hasil penelitian menunjukkan bahwa penerapan Sistem Informasi Akuntansi (SIA) Penerimaan dan Pengeluaran Kas pada RSIA “Kasih Sayang Ibu-Batam” sudah efektif dan efisien. Tetapi perlu disempurnakan lagi jaringan yang membentuk sistem informasi akuntansi pada RSIA “Kasih Sayang Ibu-Batam” dengan dilakukannya penambahan beberapa fungsi/ bagian di struktur organisasinya serta membentuk tim pengawasan internal (tim auditor) guna melakukan audit baik secara berkala maupun insidental untuk pencegahan, koreksi dan penanggulangan masalah perusahaan untuk menyempurnakan jaringan sistem dan meningkatkan pelayanan kesehatan terhadap masyarakat (customer) pada RSIA “Kasih Sayang Ibu-Batam”. Serta perlu diadakannya kebijakan penggunaan cek atas nama perusahaan client/ supplier yang bekerjasama dengan RSIA “Kasih Sayang Ibu-Batam” dalam transaksi baik penerimaan maupun pengeluaran kas yang bernilai besar selain pemindahbukuan supaya lebih aman sehingga penggunaan uang tunai untuk transaksi yang bernilai besar seharusnya ditiadakan untuk menghindari resiko perusahaan.
Pengaruh Piutang Tak Tertagih, Perputaran Dan Umur Piutang Pasien Jaminan Umum Terhadap Profitabilitas Pada Rsbp Batam Tya Nursyafira Istighfarin; Hermaya Ompusunggu
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4804

Abstract

The objective of this study is to identify and evaluate how bad debts, receivables turnover, and age of receivables affect the profitability of BP Batam Hospital's financial statements. The financial accounts of the BP Batam hospital from 2017 to 2021, totaling 60 data, are the population of this study. Purposive sampling was used in this study's sampling process to ensure that a total of 41 data were included in the sample. The financial statements used in this study were collected from http://fbms.bpbatam.go.id as secondary data. The SPSS device is used for data testing. In this study, descriptive analysis, traditional assumption testing, multiple linear analysis, and hypothesis testing were employed in the data analysis. According to the study's findings, bad debts, receivables turnover, and account receivable age have no combined impact on profitability. Furthermore, the profitability of BP Batam Hospital for the years 2017–2021 is not significantly impacted by bad debts, receivables turnover, or age of receivable. Keywords : Uncollectible Accounts, Accounts Receivable Turnover, Receivable Age, Profitability.
Analisis Faktor-Faktor Yang Mempengaruhi Keputusan Berinvestasi Mahasiswa Akuntansi Di Kota Batam Reflinda Juwita Asta; Hermaya Ompusunggu
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4817

Abstract

Keputusan berinvestasi adalah kegiatan untuk memperoleh aset dan keuntungan dimasa yang akan datang. Penelitian ini bertujuan untuk mengukur serta menganalisi bagaimana pengaruh Literasi Keuangan, Perilaku Keuangan dan Pendapatan terhadap Keputusan Berinvestasi pada mahasiswa akuntansi yang ada di kota Batam. Jenis dan sumber data penelitian ini bersifat kuantitatif dan menggunakan data premier dengan cara membagikan kuesioner kepada 100 mahasiswa akuntansi dikota Batam. Dalam penelitian ini jumlah populasinya sebanyak 1.372 mahasiswa dengan menggunakan teknik probability sampling. Penelitian ini menggunakan teknik analisa data deskriptif, uji kualitas data, uji reliabilitas data, uji asumsi klasik, uji pengaruh, dan uji hipotesis dengan bantuan alat SPSS V26. Hasil penelitian ini menunjukkan bahwa literasi keuangan berpengaruh signifikan terhadap keputusan berinvestasi, sedangkan perilaku keuangan tidak berpengaruh signifikan terhadap keputusan berinvestasi, dan pendapatan berpengaruh signifikan terhadap keputusan berinvestasi. Kata Kunci: Literasi Keuangan; Perilaku Keuangan; Pendapatan; Keputusan Berinvestasi.
Pengaruh Kreativitas Belajar, Kecerdasan Emosional, dan Perilaku Belajar Terhadap Tingkat Pemahaman Akuntansi Di Kota Batam Agustina Agustina; Hermaya Ompusunggu
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4828

Abstract

A country's development and the rate of globalization are both significantly influenced by education. Education is the first step in the process of molding a person's personality, beliefs, and behaviors. College is the highest educational level available in Indonesia's public school system. This study aims to investigate the differences in learning creativity, learning behavior, and emotional intelligence among Batam City residents. 100 respondents who were accounting students enrolled in Pddikti's higher education in the seventh semester made up the sample for this study. utilizing the purposive sampling method to choose the sample. The information used in this study is primary data, namely information acquired via surveys provided to accounting major students. Data analysis employs IBM SPSS Statistics. The results and analysis of the study indicate that developing creativity, emotional intelligence, and behavior all have an impact on how effectively a person learns accounting. Keyword : The Learning Creativity, Emotional Intelligence, Learning Behavior, And Accounting Understanding.
Analysis Of Loan To Deposit Ratio And Non-Performing Loan On Profitability On Profitability PT BPR Dana Nagoya Susantih Susantih; Hermaya Ompusunggu
Conference on Business, Social Sciences and Technology (CoNeScINTech) Vol 2 No 1 (2022): Conference on Business, Social Sciences and Technology (CoNeScINTech)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

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

Abstract

The bank aims to obtain income in the form of dividends or benefit from the increase in the price of shares owned. The amount of credit disbursed by a bank will determine the bank's profit, profitability is the net result of a number of policies and decisions of the company. The profitability ratio measures how much the company is capable of making a profit. Profitability is a factor that should receive important attention because it is to be able to carry out the life of a company. This study aims to test the Loan to Deposit Ratio and NonPerforming Loan against profitability. The population in this study was PT BPR Dana Nagoya. The data used in this study is in the form of financial statements of PT BPR Dana Nagoya. In this study, researchers used descriptive statistical data analysis methods, classical assumption tests, normality tests, auto correlation tests, multicorrelarity tests, Heteroskedasticity tests, Hypothesis Tests, Multiple Linear Regression Analysis, and Coefficients of Determination. Based on the results of the t test, it shows that the calculated t value of 2,731 < t table is 1,687.3 and the significance value of t is 0.499 > 0.05, it can be concluded that the Variable Loan to Deposit Ratio (LDR) has a significant positive effect on profitability. Likewise, with the Non Performing Loan (NPL) variable with a calculated t value > t table of 6,151 <1/687 and a significance value of t of 0,000 < 0.05, it can be concluded that the Non Performing Loan (NPL) variable has a negative effect on profitability. Meanwhile, in the F test, the two independent variables jointly influenced profitability by showing a calculated F value of 21,072 > F of table 3.25 and an F significance value of 0.000 < 0.05.
Pengaruh Literasi Keuangan, Kemudahan Dan Kemanfaatan Terhadap Minat Penggunaan E-Money pada Mahasiswa Akuntansi di Kota Batam Karin Legiana Wijayanti; Hermaya Ompusunggu
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1105

Abstract

This research aimed to assess the influence of financial literacy, convenience, and expediency on the adoption of e-money among accounting students in Batam City during the academic year 2022. The study population comprised a total of 1,234 students, and data were collected from a sample of 302 students through online questionnaires distributed via Google Forms. The findings of the study indicate significant relationships between the variables examined: Firstly, financial literacy was found to have a notable impact on the interest in using e-money. The regression coefficient value of 0.244, along with a calculated t-value greater than the critical t-table value (5.610 > 1.96795), demonstrates the significance of this relationship. Secondly, convenience plays a crucial role in influencing the interest in using e-money. The regression coefficient of 0.347, coupled with a calculated t-value exceeding the critical t-table value (14.212 > 1.96795), emphasizes the significance of this aspect. Lastly, expediency also has a meaningful impact on the interest in using e-money, with a regression coefficient of 0.110 and a calculated t-value surpassing the critical t-table value (4.981 > 1.96795). These findings suggest that improving financial literacy, enhancing convenience, and promoting expediency in e-money usage could positively influence accounting students' interest in adopting e-money as a payment method. Further recommendations may include the development of educational programs to boost financial literacy and ensuring the user-friendliness of e-money platforms to enhance convenience and expediency for potential users.)
Analisis Faktor Faktor Yang Mempengaruhi Tax Compliance Terhadap Penyampaian SPT Tahunan Wajib Pajak Orang Pribadi Aini, Fajri Nur; Ompusunggu, Hermaya
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 7, No 1 (2024): Mei 2024
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v7i1.18360

Abstract

Tujuan Penelitian: Menguji dan mengevaluasi pengaruh sosialisasi perpajakan, penerapan e-filling dan kualitas pelayanan pajak terhadap tingkat kepatuhan wajib pajak dalam proses penyampaian SPT Tahunan Wajib Pajak Orang Pribadi.Metode Penelitian: Metode Penelitian KuantitatifOriginalitas/Novelty: Penelitian ini memberikan wawasan yang lebih khusus dan relevan terhadap faktor-faktor yang memengaruhi kepatuhan pajak individ yaitu sosialisasi perpajakan, e-filling dan kualitas pelayanan pajak.Hasil Penelitian: Hasil penelitian menunjukkan bahwa variabel sosialisasi perpajakan tidak berpengaruh secara signifikan terhadap kepatuhan wajib pajak sedangkan penerapan e-filing dan kualitas layanan secara positif dan signifikan memengaruhi tingkat kepatuhan wajib pajak.Implikasi: Temuan dan implikasi penelitian ini juga dapat menjadi dasar untuk penelitian lanjutan dalam bidang kepatuhan pajak. Research Objectives: Testing and evaluating the influence of tax socialization, e-filing implementation, and tax service quality on taxpayers' compliance level in the process of submitting the Annual Tax Return of Individual Taxpayers.Research Method: Quantitative Research MethodsOriginality/Novelty: This research provides more specific and relevant insight into the factors that influence individual tax compliance, namely tax socialization, e-filling and tax service quality. Research Results: The research results show that the tax socialization variable does not significantly influence taxpayer compliance, while the implementation of e-filing and service quality positively and significantly influence the level of taxpayer compliance.Research Results: The research results show that the tax socialization variable has no significant effect on taxpayer compliance, while the implementation of e-filing and service quality has a positive and significant effect on the level of taxpayer compliance.Implications: The findings and implications of this research can also be the basis for further research in the field of tax compliance. 
Pengaruh Kemudahan Penggunaan, Kemanfaatan Dan Risiko Terhadap Minat Menggunakan E-Wallet Pada Generasi Milenial Kota Batam Putri, Silvia Yalni; Ompusunggu, Hermaya
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 23 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10403769

Abstract

Making non-cash payments during the digital era is growing along with technological developments, especially information, which is now increasingly sophisticated. The sophistication of today's technology will certainly have a good impact, especially on payment transaction systems in electronic form or often also called e-wallets. The use of e-wallets is expected to help the payment system to be more efficient and make it easier for users to do digital transactions. In addition to the use of e-wallets, the author uses primary data by distributing questionnaires using a Likert scale to obtain processed data. This writing provides a separate assessment or criteria for the object to be studied (purposive sampling) where the method is included in non-probability sampling. The population in this study were active students in the accounting study program in Batam City who were using or had made digital transactions using e-wallets, while the sample consisted of 100 respondents who were analyzed using the slovin formula. From the research activities carried out by the authors on the data, it shows that there is a positive and significant influence among all the variables used, namely ease of use, benefits, and risks to interest in using e-wallets.
Pengaruh Pelayanan Fiskus, Sanksi Perpajakan, Dan Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak Di KPP Pratama Batam Selatan Sinaga, Eli Fransiska; Ompusunggu, Hermaya
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 25 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10426505

Abstract

Tax is one of the biggest income in every country, especially in Indonesia. This observation aims to analyze the influence of service tax authorities, tax sanctions and the application of e-filing on taxpayer compliance at KPP Pratama Batam Selatan. This study used a descriptive and quantitative statistical approach with a sample of 100 respondents and used a questionnaire as a data collection instrument. From the analysis of the data, the results show that service tax authorities have an effect on taxpayer compliance with t count (2,623) > t table (1,984), tax sanctions have an effect on taxpayer compliance with t count (2,987) > t table (1,984) and the application of e-filing effect on taxpayer compliance with t count (4.898) > t table (1.984). Simultaneously the results of the F test for service tax authorities, tax sanctions and the application of e-filing have an effect on taxpayer compliance with an F count (28.985) > F table 2.699).
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