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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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Analisis Intellectual Capital Terhadap Net Profit Margin pada Perusahaan Asuransi Hermaya Ompusunggu; Dian Efriyenti; Aura Adenilla
Prosiding Vol 3 (2020): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to analyze intellectual capital on net profit margin. The sample collection technique used is purposive sampling, from 14 insurance companies listed on the Indonesia Stock Exchange, which meet the sample criteria of 11 companies. The data analysis method used in this research is by using SPSS software. From the data analysis, the results show that partially, human capital has a significant effect on net profit margin where human capital has a tcount of 7.687 with a significance of 0.000 smaller with a significance level of 0.05, so Ho1 is rejected and Ha1 is accepted. Structural capital has a significant effect on net profit margin. where structural capital has a tcount of 5,500 with a significance of 0,000, smaller with a significance level of 0.05, so Ho2 is rejected and Ha2 is accepted. Relational capital has an effect on but not significant to net profit margin where relational capital has a tcount of 1.214 with a significance of 0.230, which is greater with a significance level of 0.05, so Ho3 is accepted and Ha3 is rejected, and simultaneously, human capital, structural capital and relational capital have a significant effect on net profit margin where the regression value has a significance of 0.000, a value less than 0.05 or a significant value <α so that Ho4 is rejected and Ha4 is accepted.
Analisis Self Efficacy dan Anxiety Pada Kesuksesan Adopsi Mobile Wallet dengan Model UTAUT Meilinda Dwi Anugrah; Hermaya Ompusunggu
Prosiding Vol 3 (2020): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to identify what factors influence an individual's intention to use a mobile wallet (m-wallet) with the UTAUT (Unified Theory of Acceptance and Use of Technology) model. This study examines which variables in the UTAUT model affect the user's intention to use a mobile wallet as a digital payment. This research is a quantitative study using primary data. Data collection techniques and research instruments are distributed directly to m-wallet application users in Batam City online. The total number of questionnaires distributed was 200 questionnaires. However, only 100 respondents can be used sample of study, while the rest cannot be used in the sample because they have never used m-wallet and are not domiciled in the Batam area. The data analysis technique used the validity test and the reliability test. The validity test uses the Average Variance Extracted (AVE) value, if the AVE value is> 0.5, the research instrument is declared valid. While the reliability test was carried out using Cronbach's alpha value, if the alpha value was> 0.6, then the instrument was declared reliable. Researchers used partial least square (PLS) as a method of statistical analysis. From 100 respondents, it was found that self-efficacy did not have a direct effect on the intention to use m-wallet, while anxiety had no effect and showed a positive direction on the intention to use m-wallet and social influence had a positive effect on the intention to use m-wallet.
Dampak Cashless dan Cardless Society Bagi Kaum Milenial Hermaya Ompusunggu; Poniman Poniman
Prosiding Vol 5 (2023): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/psnistek.v5i.8077

Abstract

This study aims to analyze the impact of a cashless and cardless society on millennials. This research is a qualitative social research using primary data. Problem identification is supported by the VostViewer tool. Data collection techniques include interviews, observation and reviewing cashless and cardless practices. Meanwhile, the data analysis technique used in this research is presenting data and drawing conclusions by looking at social realities related to the development of a cashless and cardless society. The results of this research are that there are many pros and cons to the cashless and cardless phenomenon, because some believe that this phenomenon brings more benefits, while others think otherwise. Apart from that, several reasons why millennials use cashless and cardless are to control expenses, avoid crime, make it easier to use E-Wallet and are incredibly practical. This indicates that the acceptance of a digital-based payment application can be analyzed through positive responses from the public, especially millennials.
Pengaruh Leverage Dan Kepemilikan Manajerial Terhadap Manajemen Laba Pada Perusahaan Manufaktur Krisnawati Zendrato; Hermaya Ompusunggu
Prosiding Vol 5 (2023): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/psnistek.v5i.8081

Abstract

The purpose of this study is to ascertain how managerial ownership and leverage affect earnings management. In this study, the purposive sampling method was used for sampling. The perception variable received a t count value of in accordance with the findings of the hypothesis test 0.785 < t table 1.655, and Sig 0.437 > 0.05. The competency variable obtained a t count value of 2.173 > t table 1.655, and Sig 0.012 < 0.05, so it can be concluded that managerial ownership variables have a significant impact on earnings management. As a result, It can be said that the leverage variable has little to no effect on managing earnings. It is possible to conclude that managerial ownership and leverage both significantly affect earnings management because the calculated f value is 33.488 with a significance of 0.000, which means that the significant value is less than the probability value, which is 0.05 or 0.000 0.05
Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Penghasilan Serlinda Afrinita Sari; Hermaya Ompusunggu
Prosiding Vol 5 (2023): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/psnistek.v5i.8089

Abstract

Taxes are mandatory contributions for individuals or entities to the State that are coercive by law. The purpose of this study was to determine the effect of taxpayer knowledge, taxpayer awareness and tax sanctions on individual taxpayer compliance in paying income tax at KPP Pratama Batam Selatan. The population in this study amounted to 353,894 people with a sample using the slovin formula totaling 100 respondents. This study uses quantitative methods with data quality tests, classical assumption tests, multiple linear regression analysis and hypothesis testing using SPSS 25. From the research that has been done, the results show that using the t test the variables of taxpayer knowledge and taxpayer awareness have a significant effect on compliance taxpayers, while the variable tax sanctions have no significant effect on taxpayer compliance. Then in the f test variable knowledge of taxpayers, awareness of taxpayers and tax sanctions simultaneously affect taxpayer compliance in paying income tax.
ANALISIS SISTEM INFORMASI AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA RSIA “ KASIH SAYANG IBU-BATAM” Ompusunggu, Hermaya
JURSIMA 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 HEDONIC MOTIVATION, PRICE VALUE DAN RISK PERCEPTION TERHADAP FINTECH ADOPTION PADA KALANGAN MAHASISWA DI KOTA BATAM Wangdra, Jacelyn; Ompusunggu, Hermaya
SCIENTIA JOURNAL Vol 7 No 3 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i3.9660

Abstract

Nowadays, students in Batam City are increasingly using Fintech services as a financial management solution. Fintech is a service provider that supports the transaction process to be faster. Students sometimes do not realize that Fintech had changed their lifestyle to become more consumptive, did not realize that there are differences in perception of the value of the prices paid, and most recently the emergence of fear. This research aims to investigate the influence of hedonic motivation, price value and risk perception towards Fintech Adoption among students in Batam. This research used quantitative techniques. The sampling technique that was used is the Slovin Formula with a total of 167 respondents as barbarslot a means of determining the number of samples selected using purposive sampling. Data collection was carried out by distributing questionnaires via Google Form. Descriptive statistical test, validity test, reliability tests, and normality test used SPSS 26. The results of regression analysis to 1.334 Accounting students in Batam show that Hedonic Motivation (X1) and Price Value (X2) has positive and significant effect on Fintech Adoption (Y). Risk Perception (X3) on the other hand, is not as significant. The F-test shows that the regression model was significant enough overall (F = 116.228; p < 0.05), meaning the three variables collectively influenced Fintech Adoption. An R² value of 0.681 suggested that 68.1% of the variance in Fintech Adoption was explained by the model, while the remaining 31.9% was attributed to other factors outside the study.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN TOTAL ASET TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN FARMASI TERDAFTAR BURSA EFEK INDONESIA puspita, Wira; Ompusunggu, Hermaya
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 5 No. 3 (2020)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Sektor keuangan adalah salah satu bidang yang dapat dikatakan sangat penting bagi perusahaan. Ini karena sektor keuangan menghasilkan laporan keuangan untuk perusahaan yang digunakan untuk melihat kinerja dan pertumbuhan perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis "pengaruh profitabilitas, likuiditas dan total aset terhadap pertumbuhan laba di perusahaan farmasi yang terdaftar di bursa efek indonesia" untuk periode 2015-2019. Spss24 digunakan untuk menganalisis data penelitian ini, metode pengambilan sampel menggunakan purposve sampling dengan 35 sampel dengan periode 5 tahun. Rasio keuangan dapat digunakan untuk melihat kinerja keuangan dan pertumbuhan laba. Penelitian ini menganalisis rasio keuangan dan total aset perusahaan menggunakan metode analisis statistik deskriptif dengan variabel dependen pertumbuhan pendapatan dan variabel independennya adalah roa, cr dan total aset. Dapat dilihat bahwa pada Gambar 4.2 berdasarkan uji p-plot di atas titik sebar dan mengikuti garis diagonal, dapat disimpulkan bahwa data terdistribusi secara normal.
PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Siahaan, Nuri Sylvia Marsaulina; Ompusunggu, Hermaya
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 5 No. 3 (2020)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Salah satu investasi yang sangat menarik bagi investor saat ini adalah berinvestasi di bidang keuangan, salah satunya adalah pengembalian saham. Tujuan berinvestasi di pasar modal adalah untuk mendapatkan Return Saham seperti yang diharapkan. Sebelum membeli saham, investor harus mengamati atau menganalisis laporan mereka menggunakan rasio keuangan, rasio yang digunakan dalam penelitian ini adalah Return On Asset, Net Profit Margin, dan Current Ratio. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh ROA, dana NPM CR terhadap Return Saham perusahaan makanan dan minuman yang terdaftar di bursa efek Indonesia pada periode 2015-2019. Pengambilan sampel dari 26 perusahaan menggunakan purposive sampling dan penelitian kuantitatif menggunakan analisis regresi linier berganda. Dari hasil analisis uji T ROA memiliki tingkat signifikan 0,005 <0,05, NPM memiliki tingkat signifikan 0,623> 0,05 dan 0,631> 0,05. Ini menjelaskan secara parsial ROA memiliki pengaruh positif signifikan terhadap pengembalian saham dan NPM dan CR tidak memiliki pengaruh signifikan terhadap pengembalian saham. Dari hasil analisis F ROA, uji NPM dan CR memiliki signifikan 0,023 <0,05 yang menjelaskan secara simultan memiliki pengaruh signifikan dan positif terhadap return saham.
LITERASI MANAJEMEN KEUANGAN SEDERHANA PADA UMKM KELURAHAN PATAM LESTARI Ompusunggu, Hermaya; Husda, Anggun Permata; Rustam, Triana Ananda
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2023): Volume 2 Nomor 1 2023
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64795/jupadai.v2i1.75

Abstract

The presence of financial technology (fintech) in Indonesia helps micro, small and medium enterprises (MSMEs) in developing their businesses. Increased access to the world of banking has made MSME business easier. However, the limited ability of MSME players to apply fintech hinders its spread. "Fintech is a technological innovation aimed at complementing and facilitating financial transactions in society. The existence of fintech will make it easier for people to access various products in the financial sector and facilitate transactions and increase financial literacy. "MSMEs in Indonesia contribute 60% of the country's economy and absorb 97% of the workforce. However, even though there are more than 60 million MSMEs in Indonesia, only 12% can get financing or business capital loans from banks. This is where the role of fintech comes to help MSMEs,". Simple financial management literacy with an approach to financial technology is very relevant to current conditions. One of the applications of financial management with financial technology is as a medium for investing in stocks, where currently using smartphones significantly increases the efficiency of stock investment activities compared to conventional investment methods. The target participants in community service activities are MSME actors in the Patam Lestari Village area. The reason for choosing MSMEs is that currently the condition is being hit by the Covid19 pandemic, it has an impact on the economy of society in general and the buying and selling process of MSMEs in particular. The methods used in community service are counseling, question and answer, and practice methods. The results of the training received a good response from the participants. This can be seen from the results of the questionnaire that was distributed, there were 85% of participants who strongly agreed that the topics discussed were in accordance with the participants' expectations, 87% of participants strongly agreed that the material presented by the speaker was clear, and 89% of participants strongly agreed that the speaker mastered the topic presented.
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