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EVALUASI PENGENDALIAN INTERNAL DALAM PENGELOLAAN SISTEM PENERIMAAN DAN PENGELUARAN KAS PADA PELAKU UMKM DI KOTA BATAM Bahar, Hardi; Ginting, David
Jurnal Benefita Vol 3, No 1 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

UMKM merupakan Usaha Mikro, Kecil dan Menengah (UMKM) yang sangat berkontribusi bagi perekonomian Indonesia salah satunya terhadap produk domestik Bruto (PDB) yang semakin menggeliat dalam 5 tahun terakhir.Salah satu faktor ekonomi tingkat kegagalan entitas yang tinggi adalah kurangnya pengendalian internal. Dinas PMPKUKM, jumlah UMKM di Kota Batam sebanyak 1.007 UMKM yang terdiri 624 UMKM yang aktif dan 383 UMKM yang tidak aktif. Dalam hal ini UMKM yang tidak aktif tersebuttingkat kegagalannya yang dirasakan adanya kelemahan terjadi dalausahanya pada pengendalian internal terutama dalam penerimaan dan pengeluaran kas. Adapun tujuan dari penelitian iniuntuk melihat bagaimana evaluasi dan mengidentifikasi kelemahan Internal control dalam pengelolaan sistem penerimaan kas pada UMKM di Kota Batam.Sampel penelitianini diambil menggunakan pendekatan probability sampling dengan pendekatan simple random sampling. Sampel penelitian ini sebanyak 100 UMKM yang ada di Kota Batam.Pada pengolahan data dilakukan menggunakan Program Analisis Skala Guttman.Pengendalian internal dalam pengelolaan sistem penambahan dan pengurangan kaspada UMKM Kota Batam mengindikasikan bahwa elemen-elemen pada pengendalian internal yang dilakukan oleh para pemilik UMKM Cukup efektif akan tetapi ada beberapa aspek kelemahan yaitu1) Lingkungan Pengendalian yaitu Integritas dan nilai etika, Struktur Organisasi, Kebijakan 2) Penaksiran Resikodan 3) Informasi dan komunikasi.MSMEs are Micro, Small and Medium Enterprises (MSMEs) which contributes to the Indonesian economy one of them to Gross domestic product (GDP) is increasingly stretched in the last 5 years. One of the economic factors of high entity failure rate. Dinas PMPKUKM, the number of MSMEs in Batam City as many as 1.007 UMKM consisting of 624 active SMEs and 383 UMKM who are not active. In this case the UMKM that is not active is the failure rate felt by the halal happening dalausahanya on internal control in cash receipts and disbursements. The purpose of this study to see how the evaluation and control weaknesses in SMEs in the city of Batam. The sample of this research is taken using probability sampling approach with simple random sampling approach. The sample of this research is 100 MSMEs in Batam City. In the data processing is done by using Guttman Scale Analysis Program. Internal control in the management of the system and at the MSME cash of Batam City has elements in the internal control performed by the owners of MSME. Effectively there will be some aspects of weaknesses that are 1) Control Environment that is Integrity and Ethics, Organizational Structure, Policy 2) Risk Assessment and 3) Information and communication.

ANALYSIS OF THE CAPABILITY OF SALES STRATEGIES ON THE PERFORMANCE OF MSMES IN BATAM CITY IN THE FACE OF THE COVID 19 SITUATION Emi Lestari; Hardi Bahar
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 5 No 1 (2021): Journal of Applied Business Administration - Maret 2021
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v5i1.2705

MSMEs are part of Indonesia's economic growth. This global pandemic has had a significant impact on all aspects of the world and in fact it is not only in foreign countries, the Indonesian state is also about a tremendous impact on the national economic sector, especially for Micro Enterprises; Small; and Intermediate. In recent years, developments in the MSME sector have had obstacles and weaknesses that are commonly faced by entrepreneurs in terms of improving their business performance, including the lack of a good capital system and the amount and source of capital, lack of managerial ability and skills in terms of operations, limitations in product marketing. products, unfair competition among businesses, and economic pressure which results in a narrow and limited scope of business. With the need to improve business performance in terms of increasing sales, capital, labor, market and profit growth, business actors need to implement a sales strategy in running a business. Therefore, this study aims to determine how the influence of the sales strategy with the sections of Customer Segmentation, Customer Priority and Targeting, Relationship Objectives and Sales Model, and the use of several sales channels on the performance of MSMEs. The population part of the study is all MSMEs in Batam City with sampling using purposive random sampling technique, thus this study took the number of respondents of 101 samples obtained in data collection. The data analysis in this study used descriptive statistical analysis and inferential statistics, namely Structural Equation Modeling Patrial Least Square (SEM-PLS) using the smart-pls 3.0 application. The results of this study indicate that the sales strategy with the characteristics of the use of several sales channels and customer segmentation has a significant effect on the performance of the UMKM, while the sales strategy with the characteristics of Customer Priority & Targeting and relationship objectives & the sales model have no effect on the performance of the UMKM.

Analisis Kemampuan Intelektual Menyusun Laporan Keuangan Terhadap Daya Saing Bagi UMKM di Kota Batam Dalam Menghadapi MEA Hardi Bahar
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 2 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

UMKM ikut serta dalam pertumbuhan ekonomi dan perkembangan infrastruktur pada negara tersebut. Pertumbuhan dan perkembangan tersebut tidak terlepas dari pemain para pelaku ekonomi tersebut yang diantaranya memiliki usaha mikro, kecil, dan menengah. Sebagian aktivitas UMKM dalam menjalankan usahanya pada saat pasar bebas tentu para pelaku usaha memanfaatkan kemampuan untuk melakukan berbagai inovasi dari segi keuangan agar unggul dalam memenangkan persaingan. Penelitian ini bertujuan untuk mengetahui bagaimana, dan seberapa besar hubungan, pengaruh faktor-faktor yang dipilih penulis sebagai variabel penelitian yaitu kemampuan intelektual terhadap daya saing UMKM di Kota Batam. Populasi dalam penelitian yang akan dijalankan adalah UMKM di Kota Batam. Sedangkan pemilihan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Teknik pengumpulan data dalam penelitian ini yang digunakan adalah wawancara dan kuesioner/angket. Metode yang digunakan dalam analisis data yaitu analsis data deskriptif dan data yang dianalisis memakai analisis SmartPls dalam menguji data dari kemampuan intelektual menyusun laporan keuangan dan daya saing bagi UMKM di Kota Batam. Berdasarkan hasil dari analisis kemampuan intelektual menyusun laporan Keuangan terhadap daya saing diketahui kemampuan intelektual menyusun laporan keuangan yang telah diimplementasikan oleh pelaku usaha masih lemah secara keseluruhan mencapai 8% dan peubah kemampuan intelektual menyusun laporan Keuangan tidak berpengaruh secara nyata terhadap daya saing.

Analisis Kemampuan Pengelolaan Asset Terhadap Kinerja Usaha Pada Pelaku UMKM di Kota Batam Ketika Pandemi COVID-19 Hardi Bahar; Emi Lestari
Journal of Applied Business Administration Vol 6 No 2 (2022): Journal of Applied Business Administration - September 2022
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v6i2.5346

Small and Medium Enterprises (MSMEs) around the world are receiving a considerable impact due to Covid-19. The impact of covid-19 on MSMEs certainly has a problem that inhibits the business in the form of the community still lacking in improving the performance of its business. In this case if the ability to manage assets in running a business then can encourage the success of his business to cover the weaknesses he faces. Of course, this research has the aim to find out how asset management capabilities affect the performance of MSMEs in MSMEs in Batam city which has a population and a sample of 122 respondents. The data processing used using Smart PlS 3 Software Application by testing descriptive statistic analysis and inference statistic in the form of Inner and Outer Model using first and second order in the research model. The results of the research include asset management capabilities in weak or low performance while asset management capabilities have a significant effect on MSME Performance.

GREEN INNOVATION, FINANCIAL PERFORMANCE, AND FIRM VALUE: A CONTENT ANALYSIS METHOD Emi Lestari; Hardi Bahar
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 1 (2023): Januari - April 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i1.3885

A rapid increase in environmental concerns has prompted firms to engage in green innovation. This study aimed to analyze and synthesize theories that explain the effect of green innovation and financial performance on increasing firm value and financial performance on increasing firm value. This study uses a qualitative approach with the literature review method, which is an approach that examines and synthesizes previous research by selecting relevant literature, conducting analysis and mapping and interpreting literature synthesis. This study examines 25 articles from Google Scholar, Mendeley Search, Emerald insight and Harzing’s Publish or Pherish. This study maps the theoretical basis, other explanatory variables and research results from the previous literature. The underlying theories include the signaling theory and legitimacy theory. The synthesis of the research results shows three types of research results. The first is research which explains that green innovation has a significant positive effect on increasing firm value. Second is the research group which explains that green innovation has a significant positive effect on increasing firm value. The third is the research group which explains that financial performance significantly affects increasing firm value. The contribution of this research provides a conceptual framework that provides direction for future research. Keywords: green innovation, financial performance, and firm value

ANALISIS PENGARUH BIG DATA ANALYTICS DALAM PROSES AUDIT DI KOTA BATAM Yang, Felicia; Bahar, Hardi
Akuisisi : Jurnal Akuntansi Vol 19, No 2 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i2.1508

The transformational impact of Big Data is currently causing rapid adaptation for organizations to investing their resources to harness the benefits of data, to shift from data-generating to data-powered business. Auditors will be impacted by their clientele changes, consequentially will embrace big data approach and utilization as well. This study is conducted to determine the effect of big data analytics (BDA) on audit process in Batam City. The population of this study is the auditors located in Batam area, using the sampling method of snowball sampling with a total sample of 50 respondents. The approach of this study is quantitative with usage of questionnaires as data collection instrument for primary data. The method for data analysis uses partial least square (SEM-PLS) structural equation model with the utilization of SmartPLS 4 software. The results of this study revealed that BDA has a significant positive effect on audit process which phases consist of audit risk assertion procedure, initial planning of audit process, implementation of preliminary analytical review, evaluation of audit evidence and submission of audit findings. Dampak transformasi Big Data saat ini menyebabkan adaptasi cepat bagi organisasi untuk menginvestasikan sumber daya mereka untuk bisa mendapatkan manfaat dari data, alhasil beralih dari bisnis data-generating ke data-powered. Auditor akan terpengaruh oleh perubahan kliennya, secara konsekuen akan merangkul pendekatan dan pemanfaatan big data. Penelitian ini dilakukan untuk mengetahui pengaruh big data analytics terhadap proses audit di Kota Batam. Populasi penelitian ini adalah auditor yang berada di wilayah Batam, dengan menggunakan metode sampel snowball sampling dengan jumlah sampel sebanyak 50 responden. Pendekatan penelitian ini adalah kuantitatif dengan menggunakan kuesioner sebagai instrumen pengumpulan data primer. Metode analisis data menggunakan model persamaan struktural partial least square (SEM-PLS) dengan pemanfaatan SmartPLS 4. Hasil penelitian ini mengungkapkan bahwa big data analytics berpengaruh positif signifikan terhadap proses audit yang tahapannya terdiri dari prosedur asersi risiko audit, perencanaan awal audit, pelaksanaan tinjauan analitis pendahuluan, evaluasi bukti audit dan penyampaian temuan audit.

The Application of Big Data on The Performance of MSME Businesses in Batam City Bahar, Hardi; Ayuningtyas, Ni Putu Winda; Lubis, Syarif Hidayah
Journal of Applied Business Administration Vol 7 No 2 (2023): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v7i2.7868

This study investigates the influence of Big Data implementation on the business performance of Micro, Small, and Medium Enterprises (MSMEs) in Batam City. The research examines three characteristics of Big Data"”Data Volume, Data Velocity, and Data Variety"”and their impact on MSMEs' business performance. Data were collected through questionnaires distributed to MSME owners or managers in Batam. Statistical analysis, including descriptive statistics, validity tests, reliability tests, and hypothesis testing using T-tests, was conducted to analyze the data. The findings indicate that the implementation of Big Data with Data Volume and Data Velocity characteristics does not significantly influence the business performance of MSMEs in Batam City. However, the implementation of Big Data with Data Variety characteristics shows a significant positive influence on MSMEs' business performance. This suggests that the diverse information encompassed by Data Variety aids MSMEs in improving their business performance by identifying and addressing various aspects of their operations.

PELATIHAN PEMBUATAN LAPORAN KEUANGAN BERBASIS CLOUD PADA UMKM CAFÉ ABANG DI KOTA BATAM Bahar, Hardi; Lubis, Syarif Hidayah; Pernando, Yonky
MINDA BAHARU Vol 8, No 2 (2024): Minda Baharu
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jmb.v8i2.6872

Program pengabdian masyarakat ini berfokus pada pembuatan laporan keuangan berbasis cloud untuk UMKM Café Abang di Kota Batam. Program ini bertujuan untuk meningkatkan pemahaman pelaku usaha tentang laporan keuangan, mengoptimalkan penggunaan teknologi berbasis web, meningkatkan kemampuan dalam menentukan harga pokok produksi melalui pemisahan biaya produksi dan non-produksi, serta mendorong mereka agar lebih fokus pada pengembangan bisnis. Pelaksanaan program dimulai pada Juli hingga Desember 2024 dan melibatkan beberapa tahapan: sosialisasi, pelatihan, penerapan teknologi, pendampingan, evaluasi, serta keberlanjutan program. Hasil dari program ini menunjukkan peningkatan pemahaman pelaku usaha Café Abang mengenai pentingnya laporan keuangan yang disusun sesuai standar akuntansi. Hal ini tidak hanya membantu meminimalkan kesalahan dalam penarikan kesimpulan laba/rugi, tetapi juga mendukung perhitungan biaya produksi dan penentuan harga jual yang lebih akurat. Pemanfaatan teknologi cloud dalam pencatatan keuangan turut meningkatkan efisiensi operasional, mempercepat penyusunan laporan, dan memungkinkan akses data secara real-time, sehingga pelaku usaha dapat lebih fokus pada pengembangan strategi bisnis yang inovatif.

ANALISIS PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN DI BEI Hidayah Lubis, syarif; Hardi Bahar; Agung Joni Saputra
Fortunate Business Review Vol. 1 No. 2 (2021): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Universal

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

Companies that have good financial analysis performance on time in submitting financial statements, poor financial performance can be used with several ratios namely profitability, solvency and company size (size). The purpose of this study was to determine the effect of profitability, solvency and firm size on the timeliness of submitting financial statements of companies listed on BE. The method used is descriptive quantitative with secondary documentation technique data collection. The population in this study is the target population (target population) which found 60 companies engaged in the consumer goods industry sector and the type of sample in this study was Non Probability Sampling which opened 34 companies. The partial results of profitability have no significant effect on the timeliness of submitting financial statements so that hypothesis H1 is rejected, solvency has no significant effect on the timeliness of submitting financial statements so that hypothesis H2 is rejected, company size has a significant effect on the timeliness of submitting reports so that hypothesis H3 is accepted, simultaneously profitability , solvency and firm size affect the timeliness of financial report submission, thus H4 is accepted

PENERAPAN PERMENKEU NO. 09/PMK.03/2021 TENTANG INSENTIF PAJAK UNTUK WAJIB PAJAK TERDAMPAK PANDEMI COVID’19 PADA YAYASAN KASIH KEPRI: bahasa indonesia Nabela; Vanomy, Afrianti Elsye; lubis, syarif hidayah lubis; hardi bahar
Fortunate Business Review Vol. 2 No. 2 (2022): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Universal

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

The Indonesian government issued PMK No. 09/PMK.03/2021 at the beginning of 2021 valid until June 2021 and extended again until December 2021, the purpose of the Minister of Finance was passed is to help Taxpayers affected by Covid'19 through PPh 21 DTP Tax incentives (Government Borne Tax) during the Covid-19 Pandemic struck. Many parties have suffered losses as a result of the ongoing pandemic. The results of a survey conducted by the Ministry of Finance in 2021 show that the use of tax incentives is dominated by taxpayers most affected by the pandemic, namely 47% in the trade sector, 19% in the manufacturing sector, and 7% in the construction sector. the rest are other sectors. This Permenkeu is a breath of fresh air that can help employees at the Kasih Kepri Foundation, which is engaged in the world of education as a Taxpayer in income tax incentives (PPh 21). This study aims to find out the application of Minister of Finance Regulation No.09/PMK.03/2021 concerning tax incentives for taxpayers affected by the 2019 Corona Virus Disease pandemic at the Kasih Kepri Foundation. In this study using a qualitative approach with a descriptive study. The method used in this research is a case study. The selection of informants in this study used a purposive sampling technique. The selection of informants for this study are; Head of the Foundation, Head of School and Deputy Head of School. The results of this study indicate that the Kasih Kepri Foundation still needs to conduct outreach to permanent and non-permanent employees in order to increase all employees' understanding of the tax incentives imposed by the Government to support the implementation of PMK No. 09/PMK.03/2021. whereas in terms of implementing the tax administration of the self-assessment system which includes calculations, deposits and reporting of PPH 21 at the Kasih Kepri Foundation, conformity has been found with PMK 09/PMK.03/2021

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