Article Per Year (5 Year)
p-Index From 2021 - 2026
2.926
P-Index
This Author published in this journals
All Journal Measurement : Jurnal Akuntansi Journal of Accounting and Management Innovation Jurnal Dinamika Ekonomi dan Bisnis SEIKO : Journal of Management & Business Adimas : Jurnal Pengabdian Kepada Masyarakat Minda Baharu JOURNAL OF APPLIED BUSINESS ADMINISTRATION Jurnal Akuntansi Barelang Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Accounting and Management Innovation Jurnal Bisnis Mahasiswa Eduvest - Journal of Universal Studies Educational Studies and Research Journal E-JURNAL AKUNTANSI Jurnal Ekonomi, Manajemen, Akuntansi SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Fortunate Business Review Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
LUBIS, SYARIF HIDAYAH
Universitas Universal, Batam, Indonesia
Aerospace Engineering Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Social Sciences Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
Pelatihan Pembuatan Laporan Keuangan Menggunakan Aplikasi Excel Pada Umkm Usaha Dagang R3 Di Kota Batam Syarif Hidayah Lubis; Ni Putu Winda Ayuningtyas; Hardi Bahar
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.8115

Abstract

MSME is one type of business that really needs financial reports because it invites strategic elements in the structure of the national and regional economy but is a Trading Business Partner (UD) R3 as MSMEs do not yet have financial reports so they do not know the benefits that have the potential to not continue the business. The purpose of this service is to provide counseling about financial reports and procedures for making financial reports using the excel application. The expected output target is the ability of the R3 Trading Business (UD) to prepare financial reports that comply with standards. The output is aimed at partners being able to understand financial reports and being able to make standard and practical financial reports using the Excel application. The results of the dedication show that UD R3 has been able to make standard and practical financial reports using the excel application, has been able to understand the basics of financial reports and their benefits so that in the end partners are able to prepare their own financial reports for their business, can practice directly by inputting each transactions for sales or purchases with Directions from the service team, can recognize computer applications in the form of excel which have been formulated so that every UD R3 partner transaction only makes a journal and finally obtains the necessary financial reports, can understand financial reports produced in practice which have been directly guided by the service team.
Pengaruh Opini Audit, Laba Ditahan, Kebijakan Dividen terhadap Harga Saham Tambang Batu Bara Lubis, Syarif Hidayah; Cung, Marcelina; Surinton, Vivian; Surinton, Rivian; Chandra, Angelina
Jurnal Bisnis Mahasiswa Vol 5 No 4 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.723

Abstract

Pergerakan harga saham mencerminkan perilaku investor dan dipengaruhi oleh berbagai faktor. Penelitian ini menganalisis pengaruh opini audit, laba ditahan, dan kebijakan dividen terhadap harga saham perusahaan tambang batu bara yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Menggunakan pendekatan kuantitatif dan metode purposive sampling, data diambil dari laporan keuangan 16 perusahaan dan dianalisis dengan regresi melalui Google Colab. Hasil menunjukkan bahwa secara parsial, opini audit dan kebijakan dividen berpengaruh positif terhadap harga saham, sementara laba ditahan tidak berpengaruh signifikan. Secara simultan, ketiga variabel tersebut berpengaruh terhadap harga saham. Temuan ini menekankan pentingnya transparansi melalui opini audit yang wajar dan kebijakan dividen yang konsisten untuk meningkatkan kepercayaan investor dan nilai saham. Manajemen disarankan menjaga kualitas audit dan merancang kebijakan dividen yang menarik guna meningkatkan daya saing perusahaan.
Transformasi Digital: Kesiapan Generasi Z dalam Mengadopsi Teknologi Artificial Intelligence (AI) di Dunia Akuntansi Ayuningtyas, Ni Putu Winda; Lubis, Syarif Hidayah; Makaba, Kharisma Austin
Prosiding Vol 6 (2024): SNISTEK
Publisher : LPPM Universitas Putera Batam

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

Abstract

This study aims to analyze the technology readiness of Generation Z accountants in adopting Artificial Intelligence (AI) technology using the Technology Acceptance Model (TAM). The research employs a quantitative approach involving 220 Generation Z accountant respondents in Batam City, selected through purposive sampling techniques. Data were collected via questionnaires utilizing a Likert scale and analyzed using Partial Least Square Path Modeling (PLS-PM) with Google Colaboratory in the R programming language. The findings indicate that technology readiness significantly influences Generation Z accountants' adoption of AI. Perceived usefulness has been proven to be the dominant factor driving technology adoption, while perceived ease of use does not have a significant impact. These findings underscore the importance of technology readiness and perceived benefits as primary drivers in AI acceptance. The study recommends enhancing training and education regarding AI usage in accounting to strengthen the readiness and interest of Generation Z accountants towards this technology.
Studi Empiris Agresivitas Perpajakan Melalui Lensa Base Erosion and Profit Shifting (BEPS) Denny Denny; Syarif Hidayah Lubis; Ni Putu Winda Ayuningtyas
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 20, No 1 (2026): MEASUREMENT : JURNAL AKUNTANSI JUNI 2026
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v20i1.9069

Abstract

This research is driven by growing concerns about tax aggressiveness, especially practices linked to Base Erosion and Profit Shifting (BEPS), including the use of tax havens, transfer pricing, and thin capitalization. The correlation between tax aggressiveness and variables such as tax haven utilization, transfer pricing, and thin capitalization is analyzed within the context of the Indonesian energy industry. The sample comprises entities listed on the IDX during the 2021–2024 timeframe. The study population included 89 companies, from which 75 were chosen via purposive sampling, yielding 225 firm-year observations. Panel data regression analysis was employed. Findings reveal that tax haven utilization and transfer pricing exert no significant influence on tax aggressiveness, whereas thin capitalization does have a significant effect. Collectively, however, the independent variables significantly impact tax aggressiveness. These results imply that tax aggressiveness is primarily shaped by debt-financing strategies rather than international tax avoidance tactics. Ultimately, thin capitalization plays a key role in driving tax aggressiveness, while tax haven usage and transfer pricing show no notable association.
Analysis of Technology Readiness of Generation Z Accountants with the Technology Acceptance Model in Adopting Artificial Intelligence Technology Ni Putu Winda Ayuningtyas; Syarif Hidayah Lubis; Kharisma Austin Makaba
Eduvest - Journal of Universal Studies Vol. 4 No. 11 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i11.44756

Abstract

Everything related to Artificial Intelligence (AI) technology has a crucial role to play in helping to improve efficiency, lowering expenses, and optimizing decision-making across numerous industries, including accounting, where Generation Z accountants, particularly in Batam, must continuously develop their skills and readiness to leverage AI despite challenges related to data privacy and security. This research seeks to evaluate the readiness of a Generation Z accountant to embrace artificial intelligence (AI) technology by applying the Technology Acceptance Model (TAM). In the context of the fourth industrial revolution, AI adoption is crucial for improving efficiency and effectiveness in accounting practices. The study employs a quantitative approach with purposive sampling, involving 220 Generation Z accountant participants from Batam City. The analysis, conducted using the PLS-PM method in R programming and data processing with Google Colab statistics, reveals that the Technology Readiness (TR) variable significantly influences the interest of Generation Z accountants in adopting AI technology. While the perceived ease of use (PEOU) variable showed no significant effect, perceived usefulness (PU) emerged as the dominant factor in technology adoption. The R-Squared value of 0.920 indicates that 92% of the variables influencing AI technology adoption are explained by TR and PU. This study highlights the importance of technology readiness in helping Generation Z accountants adapt to technological advancements and offers recommendations for enhancing education, training, and technology development within the accounting profession.
OPTIMALISASI PEMBERDAYAAN PEREMPUAN PENGUSAHA MIKRO DI BATAM MELALUI LITERASI DIGITAL MARKETING DAN BRANDING EFEKTIF Afrianti Elsye Vanomy; Syarif Hidayah Lubis; Suryo Widyantoro
MINDA BAHARU Vol 9, No 2 (2025): Minda Baharu
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jmb.v9i2.8403

Abstract

Program pengabdian masyarakat ini bertujuan untuk mengoptimalkan pemberdayaan perempuan pengusaha mikro di Batam, khususnya UMKM HWKing Snack, melalui literasi digital marketing dan branding efektif. Pendekatan yang digunakan meliputi sosialisasi, pelatihan (mindset wirausaha, rencana bisnis, branding, kemasan, literasi keuangan, dan optimalisasi media sosial menggunakan AI), penerapan teknologi (pengembangan website bisnis), serta pendampingan dan evaluasi berkelanjutan. Kegiatan pengabdian kepada masyarakat ini diharapkan dapat melakukan peningkatan pemahaman dan keterampilan mitra dalam perencanaan bisnis, branding, pengelolaan keuangan, dan pemasaran digital. Berdasarkan hasil evaluasi selama PKM berlangsung ketercapaian materi terkait Mindset Bisnis mengalami peningkatan sebesar 84%, penyusunan rencana bisnis melalui Business Model Canvas (BMC) dan worksheet strong why analysis sebesar 100%, branding sebesar 93%, packaging sebesar 100%, pelatihan social media diserta dengan pengenalan terhadap marketplace sebesar 100%. yang pada akhirnya akan meningkatkan kinerja UMKM dan keberlanjutan usaha tersebut. PKM ini memberikan banyak manfaat pada UMKM tersebut selain ilmu yang bermanfaat, serta mampu mengubah mindset wirausaha sehingga memiliki daya juang, terwujud dari rencana untuk melakukan ekspansi bisnis ke Negara tetangga selain itu kegiatan ini juga mendukung capaian Indikator Kinerja Utama (IKU) universitas, Asta Cita, dan Tujuan Pembangunan Berkelanjutan (SDGs)
Transparansi & Akuntabilitas Laporan Keuangan Perusahaan: Studi Pada Laporan Keuangan PT Garuda Indonesia Syarif Hidayah Lubis; Jerry Theonanda; Meidaman Laia; Octaviana Octaviana; Stella Vallerine; Surya Dharmawati; Ferry Hartono
Educational Studies and Research Journal Vol. 3 No. 1 (2026): Educational Studies and Research Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/x6vzej52

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengevaluasi implementasi prinsip Transparansi dan Akuntabilitas (T&A) pada Laporan Keuangan PT Garuda Indonesia Tbk. Fokus utamanya adalah kasus manipulasi laporan keuangan tahun buku 2018, serta menilai dampak kumulatif penurunan Transparansi dan Akuntabilitas terhadap efektivitas Tata Kelola Perusahaan yang Baik (GCG) dan kepercayaan publik/investor. Transparansi dan Akuntabilitas dianggap krusial untuk meredam konflik kepentingan dalam kerangka Agency Theory. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus tunggal. Data dikumpulkan melalui analisis dokumen, mencakup Laporan Keuangan 2018, laporan restatement, serta sanksi dan publikasi resmi dari regulator (OJK, Kemenkeu, BEI). Analisis data dilakukan dengan analisis isi dan tematik diperkuat oleh triangulasi sumber. Hasil analisis menunjukkan adanya penyimpangan sistematis. Inti manipulasi (financial shenanigans) adalah pengakuan pendapatan prematur dari PT Mahata Aero Teknologi, padahal pembayaran belum diterima. Tindakan ini menyebabkan laporan awal mencatat laba bersih, berbanding terbalik dari kerugian besar pada tahun 2017. Penyimpangan ini secara langsung menurunkan transparansi dan menyebabkan lemahnya akuntabilitas manajemen. Konsekuensinya, regulator menjatuhkan denda dan mewajibkan restatement laporan menjadi rugi. Kegagalan Transparansi dan Akuntabilitas ini pada akhirnya mengganggu GCG dan menurunkan kepercayaan investor terhadap perusahaan.
Financial Technology Adoption And Tax Literacy: Pengaruhnya Terhadap Tax Compliance UMKM Batam Dalam Digital Payment Revolution Era Sunengsih Sunengsih; Syarif Hidayah Lubis
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.19029

Abstract

Penelitian ini bertujuan untuk menganalisis secara mendalam pengaruh Financial Technology Adoption dan Tax Literacy terhadap Tax Compliance Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Batam pada era Digital Payment Revolution. Penelitian ini dilatarbelakangi oleh fenomena penurunan tingkat kepatuhan pelaporan pajak UMKM di Batam yang signifikan hingga mencapai 49% pada tahun 2024, di tengah peningkatan pesat jumlah unit usaha dan masifnya digitalisasi. Penelitian ini menggunakan pendekatan kuantitatif asosiatif. Populasi penelitian mencakup 75.575 UMKM aktif di Kota Batam, dengan sampel 152 responden yang ditarik melalui teknik purposive sampling. Pengumpulan data dilakukan menggunakan kuesioner berskala Likert dan dianalisis dengan regresi linier berganda menggunakan IBM SPSS Statistics 32. Hasil penelitian membuktikan bahwa Financial Technology Adoption dan Tax Literacy, baik secara parsial maupun simultan, berpengaruh positif dan signifikan terhadap Tax Compliance UMKM. Koefisien determinasi menunjukkan bahwa kedua variabel independen tersebut mampu menjelaskan 84,5% variasi tingkat kepatuhan pajak. Kesimpulannya, pemanfaatan infrastruktur pembayaran digital yang diimbangi dengan literasi perpajakan yang kuat merupakan pilar fundamental dalam membentuk perilaku kepatuhan pajak sukarela pada sektor UMKM.
Co-Authors Agus Defri Yando Agus Defri Yando Aini Nurul Bahar, Hardi Chandra, Angelina Cung, Marcelina Della Jane Wijaya Denny Denny Ellis Setia Simatupang Ferry Hartono Fricia Novalia Nainggolan Hardianto Hardianto Jerry Theonanda Jontro Simanjuntak Karlina, Cindy Kharisma Austin Makaba Makaba, Kharisma Austin Meidaman Laia nalurita, Shela Ni Putu Winda Ayuningtyas Ni Putu Winda Ayuningtyas Ni Putu Winda Ayuningtyas Ni Putu Winda Ayuningtyas Octaviana Octaviana Pernando, Yonky Stella Vallerine Sunengsih Sunengsih Surinton, Rivian Surinton, Vivian Surya Dharmawati Suryo Widyantoro Vanomy, Afrianti Elsye Yando, Agus Defri Yando, Agus Defri