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Pengaruh Pengetahuan Keuangan, Perilaku Keuangan dan Pendapatan Terhadap Keputusan Berinvestasi Mahasiswa Kota Batam
No full textAlong with changing times, especially improvements in the economic sector, Batam students need money as a complementary to meet their daily needs. One way to make money is investing. Students need financial knowledge as a basis for making decisions, applying appropriate financial behavior in managing their finances and adjusting income on the investment products they choose.
This research has many objectives to be analyzed again, one of which is to see whether the results of this research can bring benefits to Batam City students in increasing their awareness of carrying out investment activities. The aim of this research is to find out whether financial knowledge, financial behavior and income influence the investment decisions of Batam students. The sample in this research was Batam students who took the Accounting study program, totaling 105 respondents. The method used to collect data was by form of distributing questionnaires to universities in Batam. The data analysis methods used are descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression analysis, hypothesis testing, coefficient of determination and the data is processed with help of statistical tools with SPSS version 26. The results of this study show that financial knowledge hasn’t effect on investment decisions of Batam City students. Financial behavior has a significant influence on investment decisions of Batam City students. Income has a significant influence on investment decisions of Batam City students. Simultaneously financial knowledge, financial behavior and income have a significant influence on investment decisions of Batam City students. The conclusions in this research are that H1 is rejected, H2 is accepted, H3 is accepted, and H4 is accepte
ANALISIS PROFITABILITAS, LIKUIDITAS DAN NILAI PASAR TERHADAP HARGA SAHAM PADA SEKTOR PERTANIAN YANG TERDAFTAR DI BEI
Full text linkIn general, every company always improves its company's performance to make it better so that investors do not hesitate to invest in the company, which of course will affect the company's stock price. An investor who wants to invest, of course, must have a mature strategy and knowledge so that the investment can be profitable, such as analyzing company financial statements using several commonly used financial ratios. This research was conducted to see whether there is a significant effect on profitability, liquidity and stock market value, especially companies operating in the agricultural sector. The population in this study consisted of 24 companies and the study used techniques and samples in the form of purposive sampling and showed that the samples that could be used consisted of 7 companies. The research results obtained from the T test results show a significant effect on market value and there is no significant effect. While the F test shows that the third independent variable simultaneously has a significant effect on stock prices. And the results of the coefficient of determination R2 obtained a percentage of 89.9% and the remaining proportion of 10.1% from other variables not contained in this research variable
Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Di KPP Pratama Batam Selatan
No full textPenelitian ini bermaksud untuk mempelajari pengaruh secara simultan dan parsial dari variabel bebas (e-filling, e-SPT dan e-form) pada variabel independent (Kepatuhan Wajib Pajak Orang Pribadi). Berbagai cara dilakukan Ditjen Pajak untuk meningkatkan kepatuhan wajib pajak dalam melaporkan pajak SPT tahunannya, peneliti mengambil beberapa fasilitas yang telah dibuat Ditjen Pajak untuk melakukan penelitian. Jumlah sampel dalam penelitian ini adalah 100 responden untuk mewakili populasi wajib pajak yang terdaftar di KPP Pratama Batam Selatan. Dengan melibatkan aplikasi SPSS 26 sebagai perangkat untuk membantu pengolahan data yang telah didapat hasil dari pengolahan data. Hasil penelitian menunjukkan bahwa variabel e-filling berpengaruh positif dan signifikan dengan nilai signifikan 0,007 lebih rendah dari nilai 0,05, e-SPT berpengaruh positif dan signifikan dengan nilai signifikan 0,000 lebih rendah dari nilai sebesar 0,05, e-form berpengaruh positif dan signifikan dimana nilai signifikan 0,023 lebih rendah dari nilai 0,05, sedangkan tiga variabel bebas, e-filling, e-SPT dan e-form secara bersama-sama atau simultan menunjukkan hasil berpengaruh secara positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi dengan nilai signifikan 0,000 ini lebih rendah dari nilai 0,05. Pasalnya, di era modern, kantor elektronik yang dibuat Ditjen Pajak semakin memudahkan warga agar masyarakat dapat melaporkan pajak SPT tahunannya secepat mungkin.
Keywords:
e-filling, e-SPT, e-form, Kepatuhan Wajib Pajak Orang Pribad
Pengaruh Gender, Pertimbangan Pasar Kerja, Lingkungan Keluarga dan Motivasi Terhadap Pemilihan Karir Mahasiswa Akuntansi Menjadi Akuntan Publik
Full text linkKarena proliferasi inovasi teknologi yang lebih kompleks, sektor bisnis menjadi semakin Ketat. Mahasiswa pascasarjana akuntansi perlu memiliki cukup kemampuan atau bakat dan kemampuan yang diperoleh di ranah pendidikan tinggi agar dapat bersaing dengan kemajuan teknologi. Sangat penting untuk membuat pilihan karir yang sesuai dengan nilai dan aspirasi seorang mahasiswa. Sebanyak 100 mahasiswa akuntansi dari Politeknik Batam , Sekolah Tinggi Ilmi Ekonomi Galileo, Universitas Batam, Universitas Internasional Batam, Universitas Kepulauan Riau, dan Universitas Universal yang terdaftar pada semester ganjil 2019 dan mengambil jurusan akuntansi akan disurvei menggunakan teknik probability sampling untuk menentukan pengaruh gender, pertimbangan pasar tenaga kerja, lingkungan keluarga, dan motivasi terhadap penentuan karir. Penelitian ini menggunakan non-probability sampling dan purposive sampling untuk mengumpulkan data. Program SPSS versi 26 kemudian digunakan untuk menganalisis data. Temuan menunjukkan pentingnya pertimbangan pasar kerja, lingkungan keluarga, dan pentingnya motivasi pribadi dalam memutuskan untuk mengejar karir di akuntan publik. Gender seseorang dalam penelitian ini tidak memainkan peran dalam menentukan apakah seseorang menjadi akuntan publik atau tidak
Pengaruh Perputaran Persediaan dan Penjualan Terhadap Profitabilitas PT Sumber Alfaria Trijaya Tbk Kota Batam
Full text linkIIncreases in inventory turnover and sales growth are not always followed by increases in profitability at PT. Sumber Alfaria Trijaya, Tbk Batam. Testing and analyzing inventory turnover and sales simultaneously influence PT's profitability. Sumber Alfaria Trijaya Batam. The design of this research is research using a quantitative approach. In this research, the population used by researchers is PT. SUMBER ALFARIA TRIJAYA TBK Batam City in 2018-2022. So the population in this study consists of 63 Alfamart outlets in Batam City. Inventory turnover has a significant positive effect on profitability, because the higher the level of inventory turnover, the higher the costs that can be reduced so that the greater the ROA a company obtains. Sales have a significant positive effect on profitability, where when the amount of sales growth increases, ROA will also increase. Inventory turnover and sales simultaneously have a significant effect on profitability, so that increasing inventory turnover and sales will increase the company's ROA. Companies must review the level of the inventory it has and the company must improve its techniques for managing and controlling inventory, so that it does not become empty or excessive so that it will not incur maintenance costs and ordering costs, losses and profits can be increased.Keywords: inventory turnover (IT),sales growts and profitability (ROA)Peningkatan perputaran persediaan dan pertumbuhan penjualan tidak selalu diikuti dengan peningkatan profitabilitas pada PT. Sumber Alfaria Trijaya, Tbk Batam. Menguji dan menganalisis perputaran persediaan dan penjualan secara simultan berpengaruh terhadap profitabilitas PT. Sumber Alfaria Trijaya Batam. Desain penelitian ini adalah penelitian dengan menggunakan pendekatan kuantitatif. Dalam penelitian ini populasi yang digunakan peneliti adalah PT. SUMBER ALFARIA TRIJAYA TBK Kota Batam Tahun 2018-2022. Jadi populasi dalam penelitian ini terdiri dari 63 gerai Alfamart yang ada di Kota Batam. Perputaran persediaan berpengaruh positif signifikan terhadap profitabilitas, karena semakin tinggi tingkat perputaran persediaan maka semakin tinggi pula biaya-biaya yang dapat ditekan sehingga semakin besar pula ROA yang diperoleh perusahaan. Penjualan berpengaruh positif signifikan terhadap profitabilitas, dimana ketika besarnya pertumbuhan penjualan meningkat maka ROA juga akan meningkat. Perputaran persediaan dan penjualan secara simultan berpengaruh signifikan terhadap profitabilitas, sehingga meningkatkan perputaran persediaan dan penjualan akan meningkatkan ROA perusahaan. Perusahaan harus meninjau kembali tingkat persediaan yang dimilikinya dan perusahaan harus memperbaiki teknik pengelolaan dan pengendalian persediaannya, agar tidak menjadi kosong atau berlebihan sehingga tidak menimbulkan biaya pemeliharaan dan biaya pemesanan, kerugian dan keuntungan dapat meningkat. .Kata Kunci: perputaran persediaan (IT), pertumbuhan penjualan dan profitabilitas (ROA
PENGARUH BIAYA PRODUKSI, BIAYA PROMOSI DAN VOLUME PENJUALAN TERHADAP LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Full text linkThis study aims toidetermine theieffect of production costs, promotionicosts andisales volume on profits in manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. The population inithis study is aicompany found in theiconsumer goods industry sector listed on theiIndonesia StockiExchange. The samplingitechnique uses purposive sampling. Theidependent variable in this study is profit. Independentivariables include: production costs, promotionicosts and sales volume. The analyticalimethod used is a multipleilinear regressionianalysis method using SPSS (Statistical Product andiService Solution) version 22. The sample used is 40 financial reports from 8 consumptionisector manufacturingicompaniesilisted on theiIndonesia StockiExchange. The sampleican be based on the following criteria: (1) Manufacturing companies of the consumer goods industry sector listed on the Indonesia StockiExchange from 2013-2017. (2) Data taken is financial statements in rupiah. (3) Availability and completeness of data during the period 2013-2017. The results showed that productionicosts and promotion costs did not significantly influence earnings, while sales volumeihad a significant effect on earnings
ANALISIS RASIO PROFITABILITAS DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Full text linkThe purpose of this study is to determine whether the ratio of profitability and liquidity has an effect on financial performance in companies listed on Indonesia Stock Exchange for 2015-2019 period. The population in this study are food and beverage companies were 31 companies listed on Indonesia Stock Exchange and the sampling technique used purposive sampling technique so that the samples obtained were 11 companies. The method of this study uses horizontal analysis method. The conclusion in this study are based on profit margin in food and beverage companies, there are 1 company that has good financial performance and 10 companies that have poor financial performance. Based on Return on Assets (ROA) in food and beverage companies, there are 11 companies that have poor financial performance. Based on Return on Equity (ROE) in food and beverage companies, there are 11 companies that have poor financial performance. Based on current ratio in food and beverage companies, there are 7 companies that have good financial performance and 4 companies that have poor financial performance. Based on quick ratio in food and beverage companies, there are 6 companies that have good financial performance and 5 companies that have poor financial performance
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PADA PERUSAHAAN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA
Full text linkIn general, banking companies always improves its companies performance to make it better so that every investors will not hesitate to invest in the company, which of course will affect the companies stock price. An investor who wants to invest must have a mature strategy and knowledge so that the investment can be profitable, such as analyzing company financial statements using several commonly used financial ratios. This research aims to analyze the effect of return on equity, earning per share and debt to equity ratio on stock prices in various banking companies listed in Indonesia Stock Exchange. The population in this study consisted of 46 companies and the study used techniques and samples in the form of purposive sampling and showed that the samples that could be used consisted of 39 companies multiplied by a period of 5 years. The results show that partially return on equity, earnings per share and debt to equity ratio have a negative and significant effect on stock prices. The F test states that simultaneously return on assets, loan to deposit ratio and debt to asset ratio return on equity, earnings per share and debt to equity ratio have a significant effect on stock prices.
Keywords: stock price, return on equity, earning per share, debt to equity ratio
PENGARUH E-COMMERCE DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS KINERJA UMKM DI KOTA BATAM
Full text linkMicro, Small, and Medium Enterprises (MSMEs) operating in Batam are the focal point of this study, which aims to examine how the adoption of information technology for accounting activities and online trading impacts their efficiency and productivity. Although MSMEs contribute significantly to strengthening the regional economy, they still face various challenges related to optimal management. Many MSME actors believe that more accurate financial decision-making and greater operational efficiency can be achieved through the use of digital technologies such as accounting information systems and e-commerce. This research involved 135 MSME respondents in the culinary sector located in Bengkong District, employing an associative quantitative approach. Data processing in this study was conducted using multiple linear regression analysis with the aid of SPSS version 25. The results indicate that both accounting information systems and e-commerce have a significant effect on MSME performance, although the magnitude of their influence differs, both individually and jointly. The obtained Adjusted R² value of 0.455 suggests that these two variables can explain 45.5% of the variation in MSME performance effectiveness. These findings underscore the importance of digitalization and well-structured financial recording in supporting the sustainability and competitiveness of MSMEs in today’s digital market era
Keywords: E-Commerce, Accounting Information System, Performance Effectiveness, MSMEs, Batam.Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Batam akan menjadi fokus penelitian ini, yang bertujuan untuk memahami bagaimana sistem informasi akuntansi dan perdagangan daring telah mempengaruhi efisiensi dan produktivitas mereka. Meskipun UMKM memainkan peran penting dalam pengembangan ekonomi lokal, mereka masih menghadapi berbagai hambatan dalam hal manajemen yang efektif. Banyak di antara mereka meyakini bahwa keputusan keuangan yang lebih baik dan operasional yang lebih efisien dapat dicapai melalui penggunaan teknologi digital seperti sistem informasi akuntansi dan perdagangan daring. Sebanyak 135 responden UMKM kuliner dari Kecamatan Bengkong diwawancarai menggunakan pendekatan kuantitatif asosiatif dalam penelitian ini. Analisis dilakukan dengan metode regresi linier berganda menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi dan perdagangan elektronik keduanya secara signifikan mempengaruhi kinerja UMKM, namun dengan tingkat pengaruh yang berbeda dan secara bersamaan. Dengan nilai Adjusted R² sebesar 0.455, kedua variabel ini menjelaskan 45,5% variasi dalam efektivitas kinerja UMKM. Penelitian ini menyoroti pentingnya transformasi digital dan sistem pencatatan terstruktur untuk membantu UMKM bertahan dan bersaing di pasar digital modern.
Kata kunci: E-Commerce, Sistem Informasi Akuntansi, Efektivitas Kinerja, UMKM, Batam
Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan terhadap Profitabilitas yang Terdaftar di Bursa Efek Indonesia
No full textAbstrak
Masih ada perdebatan mengenai pengaruh perputaran kas, perputaran piutang dan perputaran persediaan terhadap profitabilitas. Penelitian ini melihat hubungan antara perputaran kas, perputaran piutang dan perputaran persediaan pada perusahaan subsektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia. Penelitian dilakukan pada enam perusahaan.Teknik pengambilan sampel yang digunakan sangat teliti. Teknik analisis yang digunakan adalah analisis regresi berganda, yang dilakukan secara simultan dengan uji dan uji parsial. Variabel terikatnya adalah profitabilitas, sedangkan variabel bebasnya adalah perputaran kas, perputaran piutang, dan perputaran persediaan.Hasil penelitian ini menunjukkan bahwa perputaran kas berpengaruh terhadap profitabilitas perusahaan, sedangkan perputaran persediaan tidak berpengaruh dan perputaran piutang berpengaruh terbatas sedangkan secara simultan ketiganya memiliki pengaruh pada profitabilitas.
Kata Kunci: Perputaran Kas, Perputaran Piutang, Perputaran Persediaan dan Profitabilitas.
Abstract
The debate about the impact of cash turnover, accounts receivable turnover, and inventory turnover on profitability remains a contradiction. This study aims to determine whether cash turnover, accounts receivable turnover, and stock turnover affect company profitability.The population in this study is the transportation and logistics sub-sector companies listed on the Indonesia Stock Exchange (IDX), with a total of 6 companies. The sampling technique used was highly saturated. The analysis technique used is multiple linear regression, with both partial and simultaneous tests.The dependent variable is profitability, while the independent variables are cash turnover, Receivable Turnover and inventory turnover. The study found that having tests on cash and receivables turnover has a significant effect on profitability, but tests on inventory turnover don't have a significant effect.. For simultaneous on cash turnover, receivable turnover and inventory turnover have a significant effect on profitability.
Keywords: Cash Turnover, Receivable Turnover, Stock Turnover and Profitability
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