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All Journal Jurnal Pendidikan Akuntansi (JPAK) Bahtera Inovasi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Puspita Dewi, Nolla
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Rasio Keuangan Terhadap Return on Asset dengan Capital Adequacy Ratio sebagai Variabel Moderating pada Bank Perkreditan Rakyat di Kepulauan Riau Harifda; Satriawan, Bambang; Puspita Dewi, Nolla
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4801

Abstract

Technological developments, especially with the emergence of the internet and digital devices, have brought major changes to the world of banking. People's Credit Banks (BPR) have an important role in supporting community businesses, especially at the local or regional level. The following are some of the main roles played by BPR Banks in supporting community businesses. Research carried out at people's credit banks (BPR) in the Riau Islands registered with the OJK throughout 2019-2023. In this research, the author used the purposive method technique, which is a technique chosen by the researcher to achieve the researcher's objectives with the criteria that have been set so that there are 17 companies that meet the criteria. Based on the processed data obtained in the field, the final research results were found to be non- Performing Loans (NPL) have a direct significant effect on Return on Assets (ROA), Loan To Deposit Ratio (LDR) do not have a direct significant effect on Return on Assets (ROA) at Rural Banks (BPR) Batam City, Operational Costs Operational Income (BOPO) has a direct significant effect on Return On Assets (ROA) at Rural Banks (BPR) in Batam City, Capital Adequacy Ratio (CAR) does not significantly moderate between Net Performing Loans (NPL) and Loan To Deposit Ratio (LDR) on Return on Assets (ROA) at Rural Banks (BPR) in Batam City and the Capital Adequacy Ratio (CAR) significantly moderate the relationship between Operational Costs and Operating Income (BOPO) against Return On Assets (ROA) at Rural Credit Banks (BPR).
Pengaruh Pengetahuan Perpajakan, Sanksi Pajak dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Batam Selatan Dengan Sistem Perpajakan Online Sebagai Variabel Intervening Rucyana; Satriawan, Bambang; Puspita Dewi, Nolla
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4839

Abstract

This study aims to determine the effect of tax knowledge, tax saction and tax rate on compliance taxpayer of private person with online tax system as a mediating variable at KPP Pratama Batam Selatan. The population used is an individual taxpayer registered at KPP Pratama Batam Selatan. This research is a type of quantitative research. The sampling method used in this study is accidental sampling and purposive sampling with a sample of 100 individual taxpayers who are registered at KPP Pratama Batam Selatan. This study uses primary data obtained from questionnaires. The analytical method used in this study is PLS-SEM using the SmartPLS version 4.1.0 application. The results show that the tax knowledge has a positive and significant effect on individual taxpayer compliance, tax saction has a positive and significant effect on individual taxpayer compliance, tax rate has a positive and significant effect on individual taxpayer compliance, online tax system has a positive and significant effect on individual taxpayer compliance. The tax knowledge, tax sanction and tax rate have a positive and significant effect on the online tax system. The online tax system can mediate the effect of tax knowledge, tax sanction and tax rate on compliance taxpayer of private person at KPP Pratama Batam Selatan.
Impact of Sales Volatility, Operating Cash Flow, and Leverage on Earnings Persistence via Slack Resources: Evidence from Indonesian Mining Firms (2013–2018) Salmayani, Salmayani; Puspita Dewi, Nolla; Diah Lestari, Widyanti; Wibisono, Chablullah
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 2 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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

Abstract

Studi ini dimaksudkan untuk menelaah dampak dari instabilitas penjualan, perubahan arus kas operasional, serta tingkat leverage terhadap keberlangsungan laba perusahaan, dengan slack resources diposisikan sebagai variabel mediasi. Pendekatan penelitian yang digunakan bersifat kuantitatif, dengan mengaplikasikan analisis regresi data panel serta jalur (path analysis) untuk menguji hubungan antarvariabel. Sebanyak 138 sampel berasal dari data keuangan perusahaan tambang yang telah terdaftar pada Bursa Efek Indonesia (www.idx.co.id) dalam rentang tahun 2018 hingga 2023. Temuan penelitian ini mengindikasikan bahwa baik ketidakstabilan penjualan maupun variabilitas arus kas operasi tidak ditemukan pengaruh yang bermakna secara statistik terhadap slack resources. Sebaliknya, leverage menunjukkan efek negatif yang signifikan terhadap slack resources. Secara statistik, hanya slack resources yang terbukti berperan positif terhadap keberlanjutan laba. Selain itu, variabel volatilitas penjualan, fluktuasi arus kas, dan leverage tidak menunjukkan pengaruh secara langsung maupun melalui jalur tidak langsung terhadap persistensi laba dengan perantara slack resources.
Pengaruh Pelatihan Packaging, Inovasi Dan Motivasi Terhadap Kualitas Produk Dengan Brand Image Sebagai Variabel Intervening Pada Pelaku Usaha Industri Kecil Dan  Menengah (IKM) Binaan Dekranasda Provinsi Kepulauan Riau Dianalfianti, Zurfiera; Satriawan, Bambang; Puspita Dewi, Nolla
Bahtera Inovasi Vol 9 No 2 (2025): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/bi.v9i2.7589

Abstract

Many Small and Medium Enterprises (SMEs) in the Riau Islands face obstacles in meeting product standardization, particularly related to production facilities that do not meet Good Manufacturing Practices (GMP) standards. This hinders their ability to export, despite government support to facilitate SMEs in licensing and development. This research is intended for explanatory or confirmatory purposes, namely to explain the causal relationships between variables through hypothesis testing. Based on the results of the research data analysis above, the following conclusions can be drawn from this study: Training, innovation, and motivation have a significant influence on product quality. Innovation does not significantly influence product quality. Training and innovation have a significant influence on product quality through the path coefficient results, while motivation does not have a significant influence on product quality through the path coefficient results.
Pengaruh Work Family Conflict, Work Life Balance ,  Dan Beban Kerja Terhadap Kinerja Pegawai Dinas Perindustrian Dan Perdagangan Provinsi Kepulauan Riau Melalui Komitmen Kerja Sebagai Variabel Intervening Nasution, Novita; E Rumengan, Angelina; Puspita Dewi, Nolla
Bahtera Inovasi Vol 9 No 2 (2025): Jurnal Bahtera Inovasi
Publisher : Program Studi Manajemen FEBM UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/bi.v9i2.7595

Abstract

Imbalance between work and family is a variable that impacts employee performance, as it can negatively impact both family and performance. If one role at work requires more effort or attention than the role at home, work-family conflict will arise. The majority of employees are married. This indirectly reduces the amount of time spent together with their families. The research approach used a quantitative approach, as this research is presented numerically. Work-life balance and work-family conflict have no significant effect on work commitment, while workload has been shown to increase employee commitment. All of these variables—work-life balance, work-family conflict, workload, and work commitment—have a positive effect on employee performance. However, work commitment does not act as a significant mediator in the relationship between work-life balance, work-family conflict, or workload and performance, so the influence of these variables on performance is direct.
Co-Authors Chablullah Wibisono Diah Lestari, Widyanti Dianalfianti, Zurfiera E Rumengan, Angelina Harifda Nasution, Novita Rucyana Salmayani, Salmayani Satriawan, Bambang