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Pengaruh Penerapan Sistem E-Filing Terhadap Kepatuhan Wajib Pajak Dengan Pemahaman Internet Sebagai Variabel Pemoderasi Pada Kpp Pratama Batam Utara Efriyenti, Dian
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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This study aims to analyze the influence of E-Filing System Implementation on Taxpayer Compliance with the Understanding of the Internet as Moderate Variables at KPP Pratama Batam Utara. The population of this research is Individual Taxpayer registered as Taxpayer in KPP Pratama Batam Utara. The sample used in this study were 100 respondents. The results of this study indicate that (1) Application of E-Filing System has a positive and significant impact on Taxpayer Compliance. Implementation of E-Filing System has a positive and significant impact on Taxpayer Compliance. This can be proved by a t value of 7.722 which is greater than t table 1.66039 with a significance value of 0.000 smaller than 0.05. Regression coefficient value of 0.615 which has a positive direction shows the better Application of E-Filing System then Taxpayer Compliance will also be good. (2) Understanding the Internet can moderate the influence of E-filing System Implementation on Taxpayer Compliance. It is proved through Moderated Regression Analysis which gives coefficient value equal to moderation variable (interaction between Application of E-Filing System and Internet Understanding) gives coefficient value 0,072 with significance 0,003. These three variables can be inferred have an effect on Taxpayer Compliance, because it has a level of significance below 0.05.

EVALUASI PENGENDALIAN INTERNAL DALAM PENGELOLAAN SISTEM PENERIMAAN DAN PENGELUARAN KAS PADA PT CENTRAL PRIMA SUKSES Eny, Eny; Efriyenti, Dian
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 1 (2020): JE VOL 8 NO 1 (2020)
Publisher : Universitas Sam Ratulangi

PT. Central Prima Sukses is currently lacking in oversight of receivables and inventory company, the system is ineffective use and the supplier often donâ€™t give the proof of cash receipt to company. This study has the aim to analyze internal control and constraints in receipt and disbursements cash at company. This study uses descriptive qualitative methods that are supported by observation, documentation, and interviews. The population use is all company have and the sample use is all document aboutÂ transaction purchases and sales transaction. The results of this study is bad debts and the amount of inventory has differences at system and the physical inventory is caused by a lack of human resources,Â information system uneffectiiveÂ because Still using Microsoft excel to help the main system accurate, the system receipt and disbursement cash in accordance with the company predeterminded cycle, documents used as proof of the cash receipts and the payments for ease work of employees, but there are suppliers who do not give it , the division of responsibilities to employees has been going well, and accounting records like a journal for system receipt and disbursements on company.Â Keywords: Cash Disbursements System; Cash Receipt System; Internal Control

ANALISIS SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN INTERNAL PIUTANG PADA PT ANUGRAH BINTANG TRIJAYA Putri, Aprilia; Efriyenti, Dian
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 1 (2020): JE VOL 8 NO 1 (2020)
Publisher : Universitas Sam Ratulangi

Secara umum, transaksi kredit membawa risiko piutang tak tertagih. Permasalahan lainnya, kerap kali sistem informasi akuntansi tidak bekerja secara efektif. Maka dari itu, perusahaan memerlukan sistem informasi akuntansi dan sistem kontrol internal untuk menghindari risiko ini. Tujuan dari penelitian ini adalah untuk menganalisis sistem informasi akuntansi dan sistem pengendalian internal piutang pada PT Anugrah Bintang Trijaya dan menganalisis kendala yang dihadapi oleh perusahaan. Metode yang digunakan dalam penelitian ini adalah metode analisis kualitatif deskriptif. Populasi dan sampel dalam penelitian ini adalah PT Anugrah Bintang Trijaya dan data piutang yang digunakan. Hasil dari penelitian ini adalah sistem informasi akuntansi piutang di PT Anugrah Bintang Trijaya masih menggunakan sistem berbasis manual. Selain itu, berdasarkan kerangka Komite Organisasi Sponsoring dari Komisi Treatway, sistem pengendalian internal piutang di PT Anugrah Bintang Trijaya masih kurang memadai dalam hal prosedur, pemantauan, serta informasi dan komunikasi. Perusahaan memiliki kendala pada sistem informasi akuntansi dan sistem pengendalian internal piutang yang kurang efisien dan efektif sebagai akibat dari kinerja karyawan yang tidak optimal di tempat kerja.Â Kata kunci : sistem informasi akuntansi, sistem pengendalian internal, piutangÂ

PENGARUH KECERDASAN EMOSIONAL, PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DENGAN KEPERCAYAAN DIRI SEBAGAI VARIABEL PEMODERASI PADA PERGURUAN TINGGI SWASTA DI BATAM Efriyenti, Dian
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 3 No 1 (2018): Juni
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

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Abstract This study is expected for accounting students to be confident that affects empathy, because students who have high confidence will be easy to empathize with others. The sign of a student understanding of accounting is not only shown from the values obtained in the course but also if the student is to follow and be able to master the concepts related, accounting science that has been acquired so far can be applied in social life or in other words in practice the world of work. Research sample at University of Riau Islands, University of Batam and International University of Batam amounted to 82 respondents. The results showed the results of emotional intelligence and learning behavior partially and simultaneously affect the level of understanding of accounting. While confidence moderate the relationship between emotional intelligence with the level of understanding of accounting, but not significant with t arithmetic results obtained - 1.029 greater than t table -1,990, or Sig value 0.307> 0.05. Confidence moderates the relationship between learning behavior with the level of understanding of accounting, but not significant.Keywords: Emotional Intelligence, Learning Behavior, Level of Understanding Accounting, Self Confidence.Abstrak Penelitian ini diharapkan agar mahasiswa akuntansi menjadi percaya diri yang mempengaruhi empati, karena siswa yang memiliki kepercayaan diri tinggi akan mudah berempati dengan orang lain. Tanda pemahaman mahasiswa akuntansi tidak hanya ditunjukkan dari nilai-nilai yang diperoleh dalam mata kuliah tetapi juga jika siswa tersebut mengikuti dan dapat menguasai konsep-konsep terkait, ilmu akuntansi yang telah diperoleh selama ini dapat diterapkan dalam kehidupan sosial atau dengan kata lain dalam praktek dunia kerja. Sampel penelitian di Universitas Kepulauan Riau, Universitas Batam dan Universitas Internasional Batam berjumlah 82 responden. Hasil penelitian menunjukkan hasil kecerdasan emosional dan perilaku belajar secara parsial dan simultan berpengaruh terhadap tingkat pemahaman akuntansi. Sedangkan kepercayaan memoderasi hubungan antara kecerdasan emosional dengan tingkat pemahaman akuntansi, tetapi tidak signifikan dengan hasil t hitung diperoleh - 1,029 lebih besar dari t tabel -1,990, atau nilai Sig 0,307> 0,05. Keyakinan memoderasi hubungan antara perilaku belajar dengan tingkat pemahaman akuntansi, tetapi tidak signifikan.Kata Kunci: Kecerdasan Emosional, Perilaku Belajar, Tingkat Pemahaman Akuntansi, Kepercayaan Diri

PENGARUH INDEPENDENSI, KOMPETENSI, EXPECTATIONAUDITOR, KECERMATAN AUDITOR TERHADAP KUALITAS AUDIT PADA INSPEKTORAT DI PROVINSI KEPULAUAN RIAU Efriyenti, Dian
Aksara Public Vol 2 No 1 (2018): Februari (2018)
Publisher : EDUTECH CONSULTANT

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This study aims to test Independence, Competence, Expectation Auditor, Auditor's Accuracy to Audit Quality simultaneously and partially.The sample in this research is Inspectorate of Tanjungpinang City, Inspectorate of Regency of Bintan, And Inspectorate of Batam City. The type of data used is the primary data which is obtained data collected by the researchers in a direct way from the source. Data were collected by using questionnaires distributed directly to respondents. The analysis method used is multiple linear regression model. To test the hypothesis simultaneously and partially used F Test and Test T. The result of hypothesis test and test show that simultaneously variable of Independence, Competence, Expectation Auditor, Auditor's Dignity has Influence on Audit Quality. Partially Independence, Expectation Auditor, and Auditor's Accuracy does not have an effect on Audit Quality, while Competence Affects Quality of Audit.

PENGARUH INDEPENDENSI, KOMPETENSI, EXPECTATIONAUDITOR, KECERMATAN AUDITOR TERHADAP KUALITAS AUDIT PADA INSPEKTORAT DI PROVINSI KEPULAUAN RIAU Efriyenti, Dian
Aksara Public Vol 2 No 2 (2018): Mei (2018)
Publisher : EDUTECH CONSULTANT

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Abstract This study aims to test Independence, Competence, Expectation Auditor, Auditor's Accuracy to Audit Quality simultaneously and partially.The sample in this research is Inspectorate of Tanjungpinang City, Inspectorate of Regency of Bintan, And Inspectorate of Batam City. The type of data used is the primary data which is obtained data collected by the researchers in a direct way from the source. Data were collected by using questionnaires distributed directly to respondents. The analysis method used is multiple linear regression model. To test the hypothesis simultaneously and partially used F Test and Test T. The result of hypothesis test and test show that simultaneously variable of Independence, Competence, Expectation Auditor, Auditor's Dignity has Influence on Audit Quality. Partially Independence, Expectation Auditor, and Auditor's Accuracy does not have an effect on Audit Quality, while Competence Affects Quality of Audit.

PEMBINAAN AKUNTANSI UMKM BAGI USAHA MIKRO KECIL MENENGAH (UMKM) UNTUK MENINGKATKAN KINERJA KEUANGAN DIKELURAHAN SEILEKOP Efriyenti, Dian
Aksara Public Vol 2 No 4 (2018): Desember (2018)
Publisher : EDUTECH CONSULTANT

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KUBE UKM registered at Sei Lekop Village is a small and medium-sized business that manufactures and markets fish crackers, SMEs in agriculture (farming), in the field of fisheries, snacks, Mandiri Bank, mega snacks and cookies. The problems currently faced by MSMEs are financial reports compiled each period not yet with financial accounting standards of entities without public accountability, MSME actors find it difficult if they have to use accounting in their business activities, inability and unwillingness to use accounting, and many MSME actors feel that activities the business was running normally but actually the MSMEs had not progressed. The presentation of accounting guidance that is based on the actual conditions in the MSME business and the use of the right approach will make SMEs understand accounting quickly and easily. The method used in the training that will be given to small and medium enterprises in Sei Lekop Village is the survey method, lecture method, discussion method and training method. Sustainability from the results of coaching activities is expected that SMEs are able to understand the recording and objectives in the financial statement notes, SMEs are able to analyze and make financial reports independently in accordance with the accounting cycle of each period based on SAK-ETAP. The results of the SME service felt that there was still a need to adjust the preparation of financial statements with the entity's financial accounting standards without public accountability, to improve the financial performance of MSMEs running smoothly.

ANALISIS CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Efriyenti, Dian
Aksara Public Vol 2 No 4 (2018): Desember (2018)
Publisher : EDUTECH CONSULTANT

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In a modern era like now there are still Indonesian companies that have seen CSR as beyond compliance, including PT. Djarum, PT. Unilever (Lifeboy, Pepsodent, etc.), PT. Danone (Aqua). One of the reasons CSR is needed for companies is to facilitate the company's goals, namely in obtaining good goodwill. Recently there has been a tendency (trend) to increase public demands for transparency and accountability of the company as a manifestation of the implementation of good corporate governance (GCG). The size of a company will certainly show how strong the company's concern for the environment and the company's transparency in its performance. The research sample is a manufacturing company listed on the Indonesia Stock Exchange, with 13 food and beverage sub-sector companies. The results of the study state that partially CSR, managerial ownership, institutional ownership affect the value of the company. While independent commissioners do not affect the value of the company. The size of the company influences the relationship between managerial ownership, institutional ownership and independent commissioners on the value of the company. While company size does not moderate the relationship of CSR to company value.

PENGARUH HARGA SAHAM, DIVIDEN DAN EARNING PER SHARE TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA Riyanto, Riyanto; Efriyenti, Dian
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

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Around the world, especially in Indonesia, competition and growth in the economy are increasing rapidly. In order to maintain business continuity or business continuity, economic actors will carry out various types of methods or strategies. Companies that have high company value will attract investors to plant shares so that company finance will also increase. The purpose of this study was to determine the effect of Stock price, Dividend and Earning per share on the value of the company on the Indonesia Stock Exchange. The population in this study were 9 pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. This study uses a sampling technique with a purposive sampling method so that there are 6 companies that meet the criteria.This study uses SPSS version 22 in processing data. F test results are stock price, dividend and earning per share simultaneously have a significant effect on firm value. T test results are partially, stock price and earning per share have a significant effect on firm value and dividend have no significant effect on firm value.

ANALISIS FAKTOR YANG MEMPENGARUHI PENGAMBILAN KREDIT PELAKU UKM PADA DEBITUR BPR KOTA BATAM Efriyenti, Dian; Janrosl, Viola Syukrina E
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 2, No 1 (2017): JUNI 2017
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47335/ema.v2i1.12

This study aims to determine the effect of interest rate, collateral, nominal credit and banking services to decision-making credit by small businesses on the debtor BPR medium in Batam from year 2012 to 2016. The sampling method used this research is non probability sampling with purposive sampling. The sample in this study is small and medium enterprises BPR borrowers in Batam which totaled 86. The results of the test F interest rates, guarantees, loans and bank services nominal influence on decision-making loans. The results of the t test and the nominal interest rate loans significantly influence the decision-making loans. While guarantees and bank services does not affect the decision-making due credit loan capital known to the public with no hard collateral requirements. So also in terms of service, communication and administration at BPR lack of providing information to the debtor UKM quick and responsive in addressing complaints of UKM.Â Keywords: Interest;Security; Loan Amount;Bank Services and decision-making credit

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