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Analysis of Human Capital and Intellectual Capital Disclosure of The Margin on Net Income Dian Efriyenty
Enrichment : Journal of Management Vol. 11 No. 2 (2021): May: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (681.564 KB) | DOI: 10.35335/enrichment.v11i2.68

Abstract

The survey results on disclosure of financial statements, there were managers who did not disclose their intangible assets. Judging from the development of financial accounting standards No. 19 which states that not many companies have disclosed it. The phenomenon develops along with these standards. The aim of the study is to assess the intellectuals of this standard. The purpose of this study is to analyze the relationship between human capital and financial statement disclosure on net profit margins. The objects of this research are eleven insurance business units. Collect data from reference books and journals and financial reports. Data analysis was used with the help of partial tests and concurrent tests. Based on processed data, capital capital has no impact on margins. Meanwhile, the disclosure of financial statements has an impact on net income. And the results together have an effect on the net profit margin.
Peran Fintech Dalam Meningkatkan Literasi Keuangan Usaha Mikro Kecil Menengah Di Batam Dian Efriyenty
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 2 (2022): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/11656

Abstract

Among the impacts that occur on online media, one of which is balance theft. The implementation of more advanced technology payments and consumers without having to incur much higher marketing or operational costs. The various objectives of the research are to see the phenomenon of financial literacy in the micro community. While the sample in this study was 154 MSMEs in the Batu Aji area. On February 2, 2022 at 13:00 WIB to Rafflesia UMK, Mandiri Waste Bank UKM and Snack and Cookies Bank, the research team conducted interviews related to financial literacy and fintech. Based on the survey results, there are still many among the micro community who do not understand online-based transactions. Even though the system makes it easier for MSME actors to transact without having to leave the house. Likewise, there are several MSME actors who have used fintech through several conventional banks.
PENGARUH KUALITASPELAYANAN PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN SERTA SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KANTOR PELAYANAN PAJAK PRATAMA KOTA BATAM Dian Efriyenty
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 2 No 3 (2017): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini meneliti dari Pengaruh Kualitas Pelayanan Pajak, Pemahaman Peraturan Perpajakan Serta Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Terdaftar di Kantor Pelayanan Pajak Pratama Batam Utara.Penelitian ini diharapkan untuk wajib pajak orang pribadi hendaknya dapat lebih meningkatkan kepatuhannya dalam memenuhi kewajiban pajaknya, meningkatkan pengetahuan dan pemahaman terhadap peraturan perpajakan, sehingga wajib pajak dapat berlaku jujur dalam melaporkan pajaknya.Kurang responsifnya institusi pelaksana pelayanan pajak akan berdampak pada berkurangnya kepatuhan masyarakat terhadap institusi pelayanan pajak. Di Indonesia, pengetahuan dan pemahaman wajib pajak masih cukup rendah. Pemahaman wajib pajak yang masih cukup rendahdapat dilihat dari masih ada wajib pajak yang belum memahami Surat Pemberitahuan (SPT) Tahunan, dan masih ada wajib pajak yang melakukan kesalahan dalam pengisian SPT Tahunan.Berbagai macam sanksi pajak yang dikenakan kepada wajib pajak yang melanggar peraturan perpajakan dianggap memberatkan bagi wajib pajak sehingga banyak wajib pajak yang kemudian enggan untuk memenuhi kewajiban pajaknya
Pembinaan Pengelolaan Keuangan PEMBINAAN PENGELOLAAN KEUANGAN DAN TEKNOLOGI INFORMASI PADA INDUSTRI SNACK DAN COOKIES BATAM: PENGELOLAAN KEUANGAN DAN TEKNOLOGI INFORMASI Dian Efriyenty
Jurnal Pengabdian Barelang Vol 1 No 3 (2019): Jurnal Pengabdian Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jpb.v1i3.1269

Abstract

The problems currently faced are financial reports compiled in each period not yet accounting standard, lack of knowledge and understanding of Micro, Small and Medium Enterprises in the preparation of financial reports to produce financial and information technology information, increased production produced by MSMEs and often neglect not recording financial problems related to material expenditure, production process to marketing, so that prices are formed based on estimates only. In fact, most of the chips and processed cake pasters still don't hold financial records properly. The method used in fostering the Snack And Cookies Industry in Batam City will be given, namely the survey method, lecture method, discussion method and training method. The results of the UKM service felt that there was still a need to adjust to the preparation of financial statements with the financial accounting standards of entities without public accountability, to practice daily input of financial data with Ms. Excel in improving the financial performance of SMEs running smoothly.
PELATIHAN PEMANFAATAN LAPORAN KEUANGAN DAN PENGENALAN INVESTASI PADA UMKM PERUMAHAN MUKA KUNING Dian Efriyenty; Hikmah Hikmah; Risca Azmiana
Glow: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2023): Glow: Jurnal Pengabdian Kepada Masyarakat
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/glow.v3i2.214

Abstract

The problems found in the field are related to the weak knowledge of MSMEs related to understanding financial statements, lack of expertise based on financial transactions that occur in daily activities. As well as the profits obtained cannot be obtained in any form of investment, so that the impact of the profits they feel is very small. Meanwhile, the level of need for spending often increases. Likewise, MSME actors do not know good financial arrangements, make accounting according to the cycle. Not being able to arrange financial reports as they should, weak knowledge of MSMEs related to finance and investment can make it difficult to control the business they have. The practice method and lecture method are used in financial statement transactions in the form of services, trading and manufacturing companies and the introduction and risk practice of investment banking. The termination of the process in this service activity is that financial business actors record according to the stages. The results of this dedication have been carried out for five meetings with guiding material on financial transactions to ledgers and dissemination of banking investment products.