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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK PADA MAHASISWA AKUNTANSI DI KOTA BATAM
Get PDFCareer is an important thing which becomes ones goal to reach a higher level in a job. Choosing a career planned by someone can encourage success in later work. The purpose of this study directly and simultaneous influence of the variable financial rewards, professional recognition, and work environment on career choices as public accountants for accounting students in Batam City. A total of 100 questionnaires were distributed to active accounting students and registered at various universities and colleges in Batam City. The method in this research uses descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis and hypothesis testing which are processed using statistical software IBM SPSS version 25. The results indicate that simultaneously the variables of financial rewards, professional recognition, and work environment have a significant effect on career choice as a public accountant with a calculated f value of 154,328 > f table 2,70 and a significant 0,000 < 0,05. The coefficient of determination shows that 82.3% of the independent variables are related to the dependent variables, and the remaining 17.7% are related to other changes not included in this study
Pengaruh Literasi Keuangan, Financial Technology, dan Lingkungan Sosial Terhadap Perilaku Keuangan Mahasiswa di Kota Batam
Get PDFFinancial behavior is a person's pattern of behavior in managing finances to meet needs or prepare for the future. This is very important to know so that you can properly manage your financial patterns so as not to induce consumer-oriented financial behavior. Students are expected to be able to manage their money in the digital age, as they are millennials and need to be prepared for ever-accelerating technological developments.This research investigates whether students understand financial behavior, tests and analyzes the influence of financial literacy, financial technology, and social environment on financial behavior, and tests and analyzes the correlation between financial behavior and each variable. It was carried out for the purpose of analysis. The population and sample of this study are current accounting students in several universities in Batam city, such as Universitas Batam, Universitas Internasional Batam, Universitas Riau Kepualauan, and others. The number of respondents for this survey was 300. Purposive sampling technique and Likert scale were used for the sample. Data were processed using the statistical program SPSS v29. This research chose to use quantitative research methods. The research results show that financial literacy and financial technology partially have a significant and positive influence on financial behavior, but do not have a significant influence on the social environment on financial behavior. However, the results of another test, namely the F test, indicate that financial literacy, financial technolog
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaan: Studi Kasus Pada Perusahaan Manufaktur Di Indonesia
Get PDFThis research aims to analyze the impact of institutional ownership, managerial ownership, and ownership structure on the financial performance of manufacturing companies in Indonesia. Financial performance is measured using various indicators such as profitability, liquidity, and leverage. The study is based on data from a number of manufacturing companies in Indonesia during the period 2020-2022. The results of the analysis indicate that institutional ownership has a significant positive impact on the financial performance of companies, suggesting that the presence of institutional shareholders can enhance efficiency and profitability. On the other hand, managerial ownership also contributes positively to financial performance, indicating that active management participation in share ownership can drive growth and profitability. However, the research findings show that the impact of ownership structure varies depending on the financial performance indicators considered. There are significant differences in the influence of ownership structure on profitability, liquidity, and leverage of the companies. This research provides valuable insights for stakeholders, regulators, and company owners in understanding the role of institutional ownership, managerial ownership, and ownership structure in enhancing the financial performance of manufacturing companies in Indonesia. The practical implications of these findings can assist companies in making better decisions regarding share ownership and financial strategies
Pengaruh Audit Internal, Efektivitas Komite Audit, Dan Pengendalian Internal Terhadap Pencegahan Fraud Pada Bank BUMN Di Batam
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Not a few cases of fraud that occur in state-owned banks due to the weak internal role of their companies. This study was conducted to determine the effect of internal audit, audit committee effectiveness, and internal control on fraud prevention. The method of data analysis carried out is by distributing questionnaires to bank employees consisting of employees who work in the field of operations, credit, and technology and information. This research uses a quantitative approach. The data analysis technique uses multiple linear regression analysis, t-test, F test, and determination coefficient test (R2) and uses classical assumption tests, namely normality test, multicollinearity test, and heteroscedasticity test. Based on the t-test, internal audit has a positive effect on fraud prevention at BUMN Banks in Batam, the effectiveness of the audit committee has a positive effect on fraud prevention at BUMN Banks in Batam, and internal control has no effect on fraud prevention at BUMN Banks in Batam. Based on the F hypothesis test, internal audit, audit committee effectiveness, and internal control significantly positively affect fraud prevention at BUMN Banks in Batam.
Keywords: Internal Audit; Audit Committee Efectiveness; Internal Control; Fraud Prevention
ANALISIS IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DENGAN MENGGUNAKAN SOFTWARE ACOSYS PADA PT LADFANID KONSULTINDO BATAM
Get PDFThe purpose of this study is to examine the use of an accounting system using Microsoft Excel, the reliability of the accounting system used previously as well as the factors that influence the successful implementation of the Acosys software-based accounting information system at PT Ladfanid Konsultindo Batam. In implementation, in Microsoft Excel presenting financial statements, especially for trading and manufacturing companies in the calculation of cost of goods sold, there must be a classification beforehand because Microsoft Excel does not have a special menu in the presentation of purchases and sales so that there are several classifications in different sheets. The accounting system used today is Acosys, which is an accounting system that is more adequate and reliable than using Microsoft Excel. Acosys can be categorized as a complex system in preparing financial statements because it has features that can be used according to company needs. every transaction that has been inputted automatically all kinds of reports relating to finance can be accessed quickly as needed. What is rarely owned by other software but owned by Acosys is that Acosys software can be used forever without additional costs for updating
PENGARUH PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MELALUI KEBIJAKSANAAN STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFEach company aims to earn profit and increase the capital structure from company. To see value of the company need financial statement information. Thus can be seen effect of company growth to company value via discretion capital structure in the food and beverage manufacturing sector companies. This study have populasion from all companies off the food and beverage sector listed on the Indonesia Stock Exchang for 5 periods as many as 15 companies. The sample is determined by using purposive sampling method with criteria among others the food and beverage companies and have financial statement data relating to research variables in full so that obtained samples. The conclusions of study shows that the company growth have positive significant impact on discretion capital structure while the company growth have indirect influence on company value, this is due to discretion capital structure is full intervening variable
ANALISIS PROFITABILITAS DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFThe purpose of this study is to determine the effect of profitability and liquidity on financial distress in manufacturing companies listed on the Indonesia Stock Exchange. The data studied were obtained from the Indonesia Stock Exchange in the form of audited annual financial reports from 2015 to 2019. The sampling method used purposive sampling, namely data collection techniques using certain criteria. The sample of this study consisted of 9 companies from 31 companies that have been listed on the Indonesia Stock Exchange. This study uses SPSS (Statistical Package for the Social Sciencess) application version 25 to analyze the effect of independent variables on the dependent variable. The results of the conclusions of this study indicate that all variables pass the classical assumption test and are suitable for use as research data, the results of the t statistical test show that Return on Assets partially does not have a significant effect on Earning per Share, Net Profit Margin has a significant effect on Earning per Share and Current The ratio has a significant negative effect on Earning per Share
Analisis Perbandingan Penerapan PP No. 23 Tahun 2018 Dengan PP No. 46 Tahun 2013 Tentang Pajak Panghasilan
Get PDFActivities of Micro, Small and Medium Enterprises that have a dominant existence in supporting the welfare of the community. Related to the importance of special attention to MSMEs in supporting the economy, the government issued PP No. 46 of 2013 for businesses with income below Rp 4.8 billion. With the enactment of this rule, it is hoped that it can help the community in paying their business taxes, namely 1% final tax of the turnover they get. From the analysis conducted by the researcher, in general, these two regulations have many similarities. However, what is significantly different is the latest rate that came into effect on July 1 2018 that the rate of corporate income tax with gross income has a rate of 0.5% which was originally 1% which has been in effect since 2013. So the government revised the tax rate rules for MSMEs from PP No. .46 of 2013 became Government No. 23 of 2018 with the latest tariff of 0.5%. Both of these rules are final, meaning they are calculated based on the gross amount directly. And the payment can be made via Electronic Deposit Letter. And if you have made a payment, it is considered to have been reported and there is no need to report it to the tax office or via other applications. With a rate of 0.5%, it is expected that taxpayers will always be obedient in reporting their taxes, including PT Bisnis Teknologi Manajemen as a taxpayer
PENGARUH NILAI SOSIAL, PENGHARGAAN FINANSIAL DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA DALAM PEMILIHAN KARIER SEBAGAI AUDITOR
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The rapid development of globalization and technology has significantly impacted the business world, triggering progress and growth. Career choices for students, especially as auditors, have a significant impact on their personal future and also on the industrial growth in Batam City. This research aims to explore the relationship between social values, financial rewards, and labor market considerations on students' interest in choosing a career as an auditor. This research utilizes a quantitative research method. The results show that social values and financial rewards have a positive and significant influence on students' interest in choosing a career as an auditor, while the labor market consideration variable has a negative and insignificant effect on students' interest in choosing a career as an auditor. This study is expected to provide a more comprehensive understanding of the shortage of auditors in Batam.
Keywords: Social Value, Financial Reward, Job Market Considerations and Interests.ABSTRAK
Perkembangan globalisasi dan teknologi yang pesat saat ini telah membawa dampak signifikan terhadap dunia bisnis, sehingga memicu kemajuan dan pertumbuhan. Pilihan karier mahasiswa, khususnya sebagai seorang auditor, memiliki dampak signifikan pada masa depan pribadi mereka dan juga pertumbuhan industri di Kota Batam. Penelitian ini bertujuan untuk menggali hubungan nilai sosial, penghargaan finansial, dan pertimbangan pasar kerja terhadap minat mahasiswa dalam pemilihan karier sebagai auditor. Metode penelitian ini menggunakan metode penelitian kuantitatif. Penelitian ini mendapatkan hasil bahwa nilai sosial dan penghargaan finansial berpengaruh positif dan signifikan terhadap minat mahasiswa dalam pemilihan karier sebagai auditor, kemudian untuk variable pertimbangan pasar kerja berpengaruh negatif dan tidak signifikan terhadap minat mahasiswa dalam pemilihan karier sebagai auditor. Penelitian ini diharapkan dapat memberikan pemahaman yang lebih komprehensif terkait kurangnya jumlah auditor di Batam.
Kata Kunci : Nilai Sosial, Penghargaan Finansial, Pertimbangan Pasar Kerja dan Minat
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA PT. BANK PEREKONOMIAN RAKYAT SEJAHTERA BATAM
Get PDFRural Banks (Bank Perekonomian Rakyat) are a type of financial institution that operates within Indonesia’s banking sector. This study was conducted to analyze the income statement of PT Bank Perekonomian Rakyat Sejahtera Batam over the past five years, as well as to examine the process of revenue and expense recognition. The research employs a descriptive qualitative approach. The objective is to identify and understand revenue and expense recognition in the bank’s operational activities and to explore various challenges associated with this recognition process. The findings of this study may influence corporate decision-making and are expected to provide valuable insights for readers
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