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<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMBILAN KREDIT OLEH PELAKU USAHA KECIL MENENGAH PADA DEBITUR BANK PERKREDITAN RAKYAT KOTA BATAM ]]>
<![CDATA[Efriyenty, Dian]]>;
<![CDATA[E Janrosl, Viola Syukrina]]>
<![CDATA[ Aksara Public Vol 1 No 3 (2017): Agustus (2017) ]]>
Publisher : <![CDATA[EDUTECH CONSULTANT ]]>
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<![CDATA[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.]]>
<![CDATA[PENGARUH KUALITASPELAYANAN PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN SERTA SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA KOTA BATAM ]]>
<![CDATA[Efriyenty, Dian]]>
<![CDATA[ Aksara Public Vol 1 No 4 (2017): November (2017) ]]>
Publisher : <![CDATA[EDUTECH CONSULTANT ]]>
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<![CDATA[This study examines the influence of the Quality of Tax Service, Understanding Tax Regulation and Tax Sanctions Against Personal Tax Payer Compliance Registered in Tax Office Pratama Batam North. This study is expected to taxpayers of individuals should be able to further improve their compliance in fulfilling their tax obligations, increasing knowledge and understanding of tax laws, so that taxpayers can be honest in reporting tax. The lack of responsiveness of the implementing institution of the tax service will have an impact on the decreasing of the public compliance to the tax service institution. In Indonesia, knowledge and understanding of taxpayers is still quite low. Understanding the taxpayer is still quite low can be seen from the existing taxpayers who do not understand the Annual Tax Return (SPT), and there are still taxpayers who make a mistake in filling the Annual Tax Return. Various kinds of tax penalties imposed to taxpayers who violate tax regulations are considered burdensome for taxpayers so many taxpayers who are then reluctant to meet their tax obligations.]]>
<![CDATA[PENGARUH INFLASI DAN KURS TERHADAP HARGA SAHAM DI INDUSTRI DASAR DAN KIMIA ]]>
<![CDATA[Efriyenty, Dian]]>
<![CDATA[ GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 4 (2020) ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/gc.15.4.31601.2020
<![CDATA[The higher the stock price, the financial condition of the company will look more stable and stronger, while when the stock price of a company decreases, the financial condition of the company will look unstable and weaker. The population taken from industrial and chemical manufacturing companies in the 2015-2019 period was 74 companies. The sample collection technique uses the purposive sampling method. The sample used in this study was 18 companies. The results of the study using the t test showed that partially inflation positively did not have a significant effect on stock prices while and exchange rates positively did have a significant effect on stock price.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM KOTA BATAM ]]>
<![CDATA[Dian Efriyenty]]>
<![CDATA[ Jurnal Bisnis Terapan Vol. 4 No. 1 (2020): Jurnal Bisnis Terapan ]]>
Publisher : <![CDATA[Politeknik Ubaya ]]>
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DOI: 10.24123/jbt.v4i1.2814
<![CDATA[Kinerja UMKM secara umum cukup bervariasi dari tahun ke tahun. Kondisi tersebut diakibatkan tingkat pertumbuhan output UMKM yang cenderung fluktuatif ditiap tahunnya. Masalah yang sering dihadapi oleh para pelaku UMKM salah satunya yaitu pengelolaan keuangan. Dampak dari diabaikannya pengelolaan keuangan mungkin tidak terlihat jelas, namun tanpa metode akuntansi yang efektif, usaha yang memiliki prospek untuk berhasil dapat menjadi bangkrut. Berbagai macam keterbatasan lain yang dihadapi oleh UMKM mulai dari latar belakang pendidikan yang tidak mengenal akuntansi atau tata buku, tidak adanya kecukupan dana untuk mempekerjakan akuntan atau membeli software akuntansi untuk mempermudah pelaksanaan pembukuan akuntansi. Penelitian ini diharapkan para usaha mikro kecil dan menengah (UMKM) yang digunakan sebagai alat penggunaan informasi untuk pengambilan keputusan dalam pengajuan kredit dan menghitung pajak. Sampel penelitian ini adalah UMKM Binaan Dinas Pemberdayaan Masyarakat Pasar Koperasi dan UKM Kota Batam Tahun 2018. Metode penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian menyatakan bahwa secara parsial jenjang pendidikan, lama usaha dan pelatihan akuntansi berpengaruh signifikan terhadap penggunaan informasi akuntansi.]]>
<![CDATA[Faktor-Faktor Yang Mempengaruhi Kepatuhan Pelaporan Wajib Pajak Orang Pribadi ]]>
<![CDATA[Neni Marlina Br Purba]]>;
<![CDATA[Dian Efriyenty]]>
<![CDATA[ AKUNTANSI DEWANTARA Vol 5 No 2 (2021): AKUNTANSI DEWANTARA VOL. 5 NO. 2 OKTOBER 2021 ]]>
Publisher : <![CDATA[Universitas Sarjanawiyata Tamansiswa ]]>
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DOI: 10.26460/ad.v5i2.9657
<![CDATA[Tax reporting is the responsibility of taxpayers after making tax payments. The mismatch between the number of registered taxpayers and the number of taxpayers who report taxes is a separate problem for the government in managing the tax results received. Where the number who report taxes is very small compared to the number of registered taxpayers. Based on these problems, the purpose of this study is to determine the factors that influence individual taxpayer reporting compliance. The population used by all individual taxpayers who are registered at KPP Pratama Batam Selatan. While the sample was taken through simple random sampling technique with the Slovin formula so that the sample used was 100 respondents. Data analysis techniques are data instrument test, classical assumptions, descriptive analysis and hypothesis testing with the help of SPSS. The results obtained, partially the application of e-filling and tax sanctions has a significant effect on tax reporting compliance while tax awareness and understanding have no significant effect. The f test results show that all the independent variables simultaneously have a significant effect on the dependent variable.]]>
<![CDATA[ANALYSIS OF FINANCIAL RATIONS BEFORE AND AFTER MERGER PT. CIMB NIAGA TBK ]]>
<![CDATA[Dian Efriyenty]]>
<![CDATA[ Jurnal Perspektif Vol 4, No 2 (2020): Jurnal Perspektif: Volume 4 Nomor 2 Tahun 2020 ]]>
Publisher : <![CDATA[UIN Sunan Gunung Djati Bandung ]]>
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DOI: 10.15575/jp.v4i2.91
<![CDATA[Pelaksanaan merger berdampak pada kinerja perusahaan, salah satu kinerja keuangan untuk kesejahteraan pemegang saham. Sehingga ini akan mengakibatkan bbank lippo diganti nama menjadi Bank CIMB Niaga. Berdasarkan survey masalah diketahui rata-rata return on asset menjadi tinggi sebelum merger dapat terjadi sebab mempermudah pengajuan utang. Serta LDR dan FCF yang naik setelah dilakukan penggabungan kegiatan. Nilai asset bank CIMB Niaga lebih besar dibanding bank Lippo. Kemudian membuka single presence policy. Naiknya utang Bank CIMB Niaga pada setelah merger banyaknya return. Penurunan nilai financial multiplier yang sangat terkait sehingga kecil jika dibandingkan dengan ekuitasnya. Posisi keungan Bank CIMB Niaga before and after usaha menggabung. Analisis data dalam penelitian iniLDR dan FLM cenderung meningkat yang pada akhirnya berdampak pada banyaknya kredit serta berdampak pada keuntungan naik. Sedangkan dampaknya merger ini ada beberapa staf yang mengundurkan diri dan PHK serta peralihan debt and asset.]]>
<![CDATA[PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING LOAN TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BEI ]]>
<![CDATA[Dian Efriyenty]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 20, No 2 (2020): SEPTEMBER ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
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DOI: 10.30596/jrab.v20i2.5309
<![CDATA[ABSTRACTThis research have purpose to find out the influence give by capital adequacy ratio and non performing loan to banking financial perfomance which have been listed in Indonesia Stock Exchange (IDX). The population in this research is 43 banking companies which have been listed in Indonesia Stock Exchange (IDX) and there 20 companies which have been meet the criteria samples selected. The financial statement data have been obtained from IDX Batam representative. The research result by F test show that have significant influence which mean that simultaneously capital adequacy ratio and non performing loan give significant influence to Return On Assets, therefore the regresion model of this research are feasibel to be observed. Partially, by using t test it have been obtained that capital adequacy ratio variable not have any significant influence to return on assets, meanwhile the non performing loan variable have significant influence to return on assets.Keyword : Banking Financial Perfomance, Capital Adequacy Ratio, Non Performing Loan, Return On Assets.]]>
<![CDATA[Analisis Laba atas Ekuitas dan Inflasi terhadap Stock Price ]]>
<![CDATA[Dian Efriyenty]]>
<![CDATA[ E-Jurnal Akuntansi Vol 31 No 4 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2021.v31.i04.p14
<![CDATA[The phenomenon of several companies experiencing stock price fluctuations can affect inflation and return on equity. The research objective is to implement the analysis of return on equity and inflation in stock prices. The population in the survey was 49 consumer goods industries in 2015-2019. Samples were carried out by purposive sampling for 10 business units. Research data analyzers with the help of self-testing and concurrent testing. The joint test results show the impact of return on equity, inflation is not significant. Meanwhile, the return on equity and inflation simultaneously have an impact on share prices. Keywords: Return On Equity; Inflation; Stock Price.]]>
<![CDATA[Analysis Of Factors Affecting Audit Delay ]]>
<![CDATA[Dian Efriyenty]]>
<![CDATA[ Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET ]]>
Publisher : <![CDATA[Jurnal Riset Akuntansi dan Bisnis ]]>
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DOI: 10.30596/jrab.v21i1.6331
<![CDATA[ABSTRACTThe current phenomenon is that the Financial Services Authority still accepts delays in financial reporting carried out by several companies. The presence of delays in information submission of financial reports due to audit delay causes a decrease in the level of investor confidence, this can affect the selling price of shares in the capital market. This study aims to examine audit opinion, company size and size of public accounting firm (KAP) on audit delay. The sample of this research is manufacturing companies. The results showed that the audit opinion has no negative but not significant effect on audit delay, company size has a negative but significant effect on audit delay, KAP size has no negative but not significant effect on audit delay. The F test results show that the audit opinion variable, firm size and the size of KAP obtained an Fcount of 3.469 and an Ftable of 2.87 along with a significance value of 0.026. These results prove that the Fcount value is greater than the Ftable value (3.469 2.76) and the significance value is smaller than the ? = 0.05 (0.026 0.05).]]>
<![CDATA[PELATIHAN MEMBUAT LAPORAN KEUANGAN UKM KUBE DI KELURAHAN SUNGAI PELENGGUT ]]>
<![CDATA[Dian Efriyenty]]>
<![CDATA[ IHSAN : JURNAL PENGABDIAN MASYARAKAT Vol 3, No 1 (2021): Ihsan: Jurnal Pengabdian Masyarakat (April) ]]>
Publisher : <![CDATA[University of Muhammadiyah Sumatera Utara ]]>
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DOI: 10.30596/ihsan.v3i1.6704
<![CDATA[Pengabdian masyarakat ini dilaksanakan dengan tujuan untuk dapat membantu masyarakat untuk mekanisme pelaporan keuangan khususnya untuk UKM Kube (Home Industry) di Dapur 12 Kelurahan Sagulung Batam. Banyak cara yang dapat dilakukan untuk memberikan pemahaman terhadap masyarakat yang produktif, salah satunya adalah dengan memberikan pelatihan dalam mekanisme pelaporan keuangan. Begitu juga halnya dengan pengabdian ini, metode yang digunakan dalam pengabdian ini adalah dengan cara memberikan pelatihan kepada UKM Kube (Home Industry) di Dapur 12 Kelurahan Sagulung sebagai peserta pengabdian. Diharapkan pengabdian yang dilakukan ini dapat memberikan efek positif bagi ibu-ibu yang menekuni usaha kecil menegah tersebut. Adapun sasaran program dari pengabdian masyarakat yang akan dilaksanakan pada tanggal 22 Februari 2020 ini adalah mengacu kepada ibu-ibu yang berjumlah 20 orang usaha kecil menengah (UKM) Kube di Dapur 12 Kelurahan Sagulung dengan pemberian pelatihan meningkatkan pengetahuan dan pemahaman mereka khususnya dalam menyusun laporan keuangan. Adapun materi yang disampaikan berupa komponen yang ada pada laporan keuangan terdiri dari Laporan Arus Kas dan Laporan Laba Rugi. Untuk memahami laporan keuangan tersebut pengabdi mengarahkan masyarakat untuk membuat laporan keuangannya tersebut harus sesuai dengan standar akuntansi ETAP.]]>
