Universitas Putera Batam (UPB): Open Journal Systems
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UKURAN PERUSAHAAN, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN MELALUI FINANCIAL DISTRESS
Get PDFThis research aims to determine the influence of company size, company size and dividend policy on company value with financial distress as a mediating variable. The population in this study are mining companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. The total sample tested was 30 companies, multiplied by 5 years of observations selected using purposive sampling techniques. The data analysis technique uses Partial Least Square (PLS) with the SmartPLS 4 program. The research results show that the variables of company size and dividend policy have a positive and significant effect on company value, while profitability has a negative and insignificant effect on company value. Company size, dividend policy have effect on financial distress, while profitability has no significant effect on financial distress, while the effect of financial stress on company value has a negative and significant effect
ANALISIS MODEL MODEL KEBANGKRUTAN PADA PERUSAHAAN ASURANSI DI INDONESIA
No full textResearch on various models of financial distress analysis has been developed to predict the beginning of corporate bankruptcy, such as the Springate model, Altman Z-Score, Grover, and others. Each type of company provides varying accuracy in each analysis model based on variations in the findings of previous research investigations. This research aims to analyze whether the Springate, Altman Z"-Score, and Grover models can be used in predicting corporate financial distress. The research was conducted on insurance companies at the Financial Services Authority in 2021. The sampling technique used purposive sampling techniques. A research sample of 76 companies that met the sampling criteria was obtained, and a total research population of 127 companies was used. This research is quantitative research where the analytical tool used is a logistic regression test with SPSS version 25. The results of this study show that the springate model can be used in predicting financial distress of insurance companies with a significance value of 0.001 < 0.05, H1 received. The Altman Z-score model could not predict the financial distress of insurance companies with a value of 0.298 > 0.05 H2 rejected. Grover's model can be used to predict insurance companies' financial distress with significance values of 0.004 < 0.05 H3 received.Penelitian mengenai berbagai model analisis kesulitan keuangan telah dikembangkan untuk memprediksi awal kebangkrutan perusahaan, seperti model Springate, Altman Z-Score, Grover, dan lainnya. Setiap jenis perusahaan memberikan tingkat akurasi yang berbeda dalam setiap model analisis berdasarkan variasi temuan dari penelitian sebelumnya. Penelitian ini bertujuan untuk menganalisis apakah model Springate, Altman Z-Score, dan Grover dapat digunakan dalam memprediksi kesulitan keuangan perusahaan. Penelitian ini dilakukan pada perusahaan asuransi di Otoritas Jasa Keuangan pada tahun 2021. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Sampel penelitian terdiri dari 76 perusahaan yang memenuhi kriteria pengambilan sampel, dan populasi penelitian berjumlah 127 perusahaan. Penelitian ini merupakan penelitian kuantitatif di mana alat analisis yang digunakan adalah uji regresi logistik dengan menggunakan SPSS versi 25. Hasil penelitian ini menunjukkan bahwa model Springate dapat digunakan untuk memprediksi kesulitan keuangan perusahaan asuransi dengan nilai signifikansi 0,001 < 0,05, H1 diterima. Model Altman Z-Score tidak dapat memprediksi kesulitan keuangan perusahaan asuransi dengan nilai 0,298 > 0,05, H2 ditolak. Model Grover dapat digunakan untuk memprediksi kesulitan keuangan perusahaan asuransi dengan nilai signifikansi 0,004 < 0,05, H3 diterima
PENGARUH LINGKUNGAN FISIK DAN SETTING MOUSE TERHADAP AKURASI MENEMBAK GAME FIRST PERSON SHOOTER
Get PDFThe First-Person Shooter (FPS) game genre has gained significant popularity in the e-sports industry during 2022-2023. This study investigates the impact of physical environment and mouse settings on shooting accuracy in FPS gameplay. Participants were divided into beginner and advanced groups based on experience and playtime, or “flight hours.” Key variables include environmental factors—such as lighting and room temperature—and mouse settings, including mouse weight and DPI. Experiments were conducted using the AimLab application, with ANOVA and ANOM statistical tests used to determine optimal conditions. For advanced players, the ideal settings were identified as a room temperature of 16°C, no lighting, and a mouse weight of 100 grams. For beginners, the optimal condition was a room temperature of 16°C.Genre gim First-Person Shooter (FPS) telah memperoleh popularitas yang signifikan dalam industri e-sports selama tahun 2022-2023. Studi ini menyelidiki dampak lingkungan fisik dan pengaturan mouse terhadap akurasi tembakan dalam permainan FPS. Peserta dibagi menjadi kelompok pemula dan lanjutan berdasarkan pengalaman dan waktu bermain, atau "jam terbang". Variabel utama meliputi faktor lingkungan—seperti pencahayaan dan suhu ruangan—dan pengaturan mouse, termasuk berat mouse dan DPI. Eksperimen dilakukan menggunakan aplikasi AimLab, dengan uji statistik ANOVA dan ANOM digunakan untuk menentukan kondisi optimal. Untuk pemain tingkat lanjut, pengaturan ideal ditetapkan sebagai suhu ruangan 16°C, tanpa pencahayaan, dan berat mouse 100 gram. Untuk pemula, kondisi optimal adalah suhu ruangan 16°C
Evaluasi Kebijakan Publik Pemerintah Kota Batam Dalam Meningkatkan Kualitas Pendidikan
Get PDFEducation is an important component in developing quality and competitive human resources (HR), especially in industrial areas like Batam. The inequality in the quality of education between city centers and peripheral areas, as well as the lack of educational facilities in a number of schools, hinder efforts to produce a workforce that is ready to compete at the global level. This article aims to analyze the evaluation and challenges in the Batam City Government Policy regarding Improving the Quality of Education, secondly to analyze the Education Budget Policy in Batam City, and to analyze the Education Program Innovation in Batam City. This study applies a qualitative approach with a review of scientific literature and analysis of secondary data from official documents and the media. Research findings indicate the significance of policies that prioritize adequate education budget allocation, program innovation such as e-learning, and collaboration with the private sector. The main challenge faced is the disparity between the central and peripheral areas of Batam regarding access to quality education and increasing teacher professionalism. Thus, an assessment of education policies that prioritize improving educational facilities, training and funding is very important to support sustainable economic growth and reduce social disparities in Batam.
 
Pengaruh Pemberian Mata Kuliah Perpajakan, Pelatihan Brevet Pajak dan Pertimbangan Pasar Kerja Terhadap Minat Mahasiswa Berkarir di Bidang Perpajakan
Get PDFThe purpose of this study is to analyze the influence of the Provision of Tax Courses, Tax Brevet Training and Job Market Considerations on Student Interest in Career in the Field of Taxation. This type of research is a quantitative research with primary data sources. The population in this study is Pamulang University students with the Accounting Study Program and have or are taking Brevet. The sample selection method used in this study is purposive sampling so that the final sample obtained is 80 students. Testing the data quality using validity and reliability tests using IBM SPSS25 software, the next step is to test the classic assumptions, namely the normality test, the multicollinearity test and the hexaoscedasticity test after that the hypothesis test. From the results that have been carried out in this study, it shows that Taxation Courses, Tax Brevet Training and Job Market Considerations simultaneously affect the Interest of Students in Career in the Field of Taxation. Partially shows that the Taxation and Market Consideration Course has an effect on the Interest of Career Students in the Field of Taxation. Meanwhile, the Tax Brevet Training partially has no effect on the interest of students in a career in taxation in students of the University of Pamulang Accounting Study Program
PENGARUH KEPEMILIKAN INSTITUSIONAL, PERTUMBUHAN PENJUALAN DAN PERTUMBUHAN LABA TERHADAP KEBIJAKAN DIVIDEN
Get PDFThis research aims to provide empirical evidence that there is an influence of Institutional Ownership, Sales Growth and Profit Growth on Dividend Policy. This research uses a quantitative approach and the data used is secondary data. The population in this research is Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange for the period 2018 - 2022. The method for determining the sample uses purposive sampling. A sample of 11 companies was obtained over a 5 year period. The data analysis technique used is multiple linear regression analysis with the help of e-views version 12 statistical data processing. The results of the F test show that Institutional Ownership, Sales Growth and Profit Growth have a significant effect on Dividend Policy. The t test results show that Institutional Ownership has an effect on Dividend Policy, Sales Growth has an effect on Dividend Policy and Profit Growth has no effect on Dividend Policy
pengaruh Kepemilikan Manajerial, Struktur Modal dan Investment Opportunity Set (IOS) Terhadap Kualitas Laba
Get PDFThis research aims to provide empirical evidence on the influence of the independence of Managerial Ownership, Capital Structure, Investment Opportunity Set on Profit Quality in consumer non-cylicals sector companies lister on the Indonesia Stock Exchange for the 2018-2022 period. The number of research samples is 15 consumer non-cylicals sector companies. Which is determined based on the purposive sampling method. The Methods used are multiple linear regression model analysis, common effect model selection test, classical assumption test, multiple linear test and hypothesis testing with the helm of statistical data processing e-views versin 12. Research results this shows thas Managerial Ownership, Capital Structure, Investment Opportunity Set simultaneously have a significant effect on Earnings Quality and the t test states that Capital Structure has a significant effect on Earnings Quality, on the Managerial Owneship variable, Investment Oppourtunity Set does no have significatnt effect on Earnings Qualtiy
DETERMINAN PENCEGAHAN FRAUD PADA BANK BUMN DI KOTA BATAM
Get PDFThis study aims to analyze the influence of internal audit and internal control on fraud prevention at state-owned banks in Batam City. It's critical to comprehend the elements that can stop fraud. Employees of state-owned banks in Batam were given questionnaires as part of the quantitative approach utilized in this study to collect data. The results of the study indicate that internal audit has a significant influence on fraud prevention. This indicates that the effectiveness of the internal audit function in identifying weaknesses and ensuring compliance with operational procedures plays an important role in minimizing the potential for fraud. However, the results of the study also show that internal control does not have a significant influence on fraud prevention partially. However, when tested simultaneously, internal audit and internal control together have a significant influence on fraud prevention. This finding emphasizes the importance of synergy between internal audit and internal control in creating an effective system to prevent fraud in the banking sector. Therefore, banks need to increase the role of internal audit and ensure good coordination with the internal control system to achieve optimal results in fraud prevention efforts
RANCANG BANGUN SISTEM PENGENDALIAN STOK BERBASIS FRAMEWORK CODEIGNITER 4 MENGGUNAKAN NOTIFIKASI WHATSAPP ENGINE
Get PDFPenelitian ini bermaksud merancang dan membangun sistem informasi pengendalian stok dengan menggunakan framework CodeIgniter agar proses bisnis pada toko Fina Sari Tebu dapat berjalan lebih efektif dan efisien. Sistem yang dirancang menggunakan framework Codeigniter 4 dan database MySQL. Hasil yang didapatkan dari penelitian tersebut merupakan sebuah sistem informasi web yang digunakan untuk mengendalikan stok dengan sistem notifikasi Whatsapp untuk memperingatkan pengguna bahwa stok barang sudah mau habis atau sudah banyak tersedia. Kesimpulannya dengan adanya sistem pengendalian stok tersebut, kejadian dimana stok habis berkurang dan informasi diperoleh jauh lebih cepat dibanding dulu. Keterbaharuan dari temuan ini memberikan kontribusi yang berbeda dari sistem pengendalian stok sebelumnya, karena dengan adanya sistem notifikasi Whatsapp admin dapat memberikan informasi dalam waktu singkat agar sebuah stok dapat dibeli atau dipesan
PERANCANGAN APLIKASI PENGENALAN ADAT KARO MENGGUNAKAN METODE AUGMENTED REALITY 3 DIMENSI
Get PDFNorth Sumatra is a province on the island of Sumatra which has several districts with various ethnicities, the Toba Batak, Mandailing, Pesisir, Nias, Simalungun, Fak-fak/Dairi, Malay, and Karo Batak. At present there are quite a number of Tanah Karo people who have chosen to move to other areas, live their lives in other areas because the condition of the mountains in Tanah Karo is getting older so that it becomes a concern for people who live close to the mountains and some of their descendants. Those who were born outside the Karo Land are somewhat forgotten about the traditional houses, musical instruments, clothing, regional dances originating from the Karo Land. Augmented Reality is part of the Virtual Environment technology or more commonly referred to as Virtual Reality (VR). Android is a Linux-based operating system for mobile phones that provides an open platform for developers to create their own applications so that they can be used by a variety of mobile devices. With the introduction of the Karo Indigenous application, it is hoped that it will be able to help in learning about the preservation of Karo Indigenous culture