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ANALISIS BEBAN OPERASIONAL DAN PENDAPATAN OPERASIONAL TERHADAP LABA BERSIH PADA PT BPR SATYA MITRA ANDALAN BATAM Melisa; Dian Lestari Siregar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The purpose of this study was to determine whether operating expenses andoperating income had an effect on net income at PT BPR Satya Mitra Andalan.In this study, researchers used descriptive research methods. The population inthis study is the income statement at PT BPR Satya Mitra Andalan Batam for thelast five years. The sample used in this research is purposive samplingtechnique. The type of data in this study is quantitative data and the data sourceused is secondary data. The technique of collecting data in this research isdocumentation. The data analysis technique used for this research is theStatistical Package Of Social Sciences (SPSS). Based on the results of theresearch on Operating Expenses and Operating Income on Net Profit, Fcount325,310 > Ftable 3.59 and Sig. of 0.000 < 0.05. This means that H0 is rejectedand H3 is accepted. So it can be concluded that simultaneously OperatingExpenses and Operating Income have a significant effect on Net Profit at PTBPR Satya Mitra Andalan.
ANALYSIS OF IMPLEMENTATION 5C ASPECTS ON BANKING CREDIT DISTRIBUTION IN BATAM Nuzul Ikhwan; Raymond Raymond; Dian Lestari Siregar
Jurnal Akrab Juara Vol 1 No 1 (2016)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

Penyaluran kredit oleh Perbankan kepada UMKM di setiap daerah ditentukan oleh beberapa patokan, dimana salah satu patokan tersebut adalah evaluasi terhadap kelayakan UMKM yang akan diberikan kredit, kelayakan pemberian kredit secara umum dapat dilakukan dengan memperhatikan aspek 5 C, yang meliputi: character, capacity, capital, colleteral dan condition of economy. Dengan menggunakan analisis Cochran Q test, penelitian ini mencoba mengidentifikasi Bank perkreditan rakyat (BPR) yang ada di kota Batam berkaitan implementasi aspek 5C pada penyaluran kredit UMKM Di kota Batam serta mengidentifikasi variabel 5C mana yang paling dominan sebagai penentu dalam penyaluran kredit UMKM di kota Batam. Hasil dalam penelitian ini ditemukan bahwa Adanya Implementasi untuk seluruh variabel 5C pada penyaluran kredit Perbankan di kota Batam serta Itikad dan tanggung jawab serta Komitmen pembayaran merupakan Informasi awal karakter UMKM yang dapat menerima penyaluran kredit perbankan sebagai sarana untuk pembinaan UMKM dalam pengajuan kredit usaha perbankan di Kota Batam.
ANALISIS KEPUTUSAN NASABAH MENABUNG : PENDEKATAN KOMPONEN DAN MODEL LOGISTIK STUDI KASUS PADA BANK SYARIAH DI KOTA BATAM Dian Lestari Siregar; Rio Rahmat Yusran
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 4 No 4 (2019): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

The characteristics of the sharia banking system which operate on the basis of profit sharing principles provide an alternative banking system that is mutually beneficial to the public and banks,and highlighting aspects of fairness in transactions, ethical investment, promoting the values ​​of togetherness and brotherhood in production, and avoiding speculative activities in financial transactions. By providing a variety of products and diverse banking services with more varied financial schemes, Islamic banking becomes a credible alternative banking system and can be demanded by all classes of Indonesian people without exception, but there are still many people who are hesitant to save at Islamic banks. This is because the public lacks information about Islamic banks, and does not understand the prevailing system of Islamic banking. By analyzing the Component Approach and Logistics Model, the research aims, first to find out what factors influence the customer's decision to save in Islamic banks, second to find out how much influence these factors have on the customer's decision in choosing an Islamic bank and third to find out which factor is the most dominant factor in the customer's decision to save at an Islamic bank
ANALISIS PERSEPSI MASYARAKAT TERHADAP KINERJA BADAN PENGUSAHAAN BATAM (BP BATAM) DALAM MENGELOLA INFRASTRUKTUR (STUDI KASUS BANDAR UDARA HANGNADIM BATAM) Dian Lestari Siregar; Desrini Ningsih
JURNAL AKUNTANSI BARELANG Vol 2 No 1 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

Batam city, one of the biggest industry city in Riau Islands province, already evolves as an investation destination and becomes a center of business activities. Batam development accelerated by infrastructure development wich increase investment rates. The main focused of infrastucture development is airport, Hangnadim Batam Airport, with BP Batam as the main managing. The aim of this research is for review society perception, to find and the most prominent indicators that should improved by BP Batam to improve managing performance of Batam Hangnadim Airport. Analysis Cohran Q test was used as a research methodology, the results show as many as 13 stages obtained asymp sig 0.087> α of 5% and the value Cochran Q Test is 30, 230 <table Chi Square of 123, 23 and from 35 indicators, researchers found 21 indicators that most affect Batam BP's performance, the other 14 indicators should evaluated by BP Batam to improves the managing performance of Batam Hangnadim Airport infrastructure.
PEMBINAAN STUDI KELAYAKAN BISNIS BAGI ANGGOTA PERSATUAN PERANTAU SARIAK SUNGAI ABU (PESSAS) KOTA BATAM Very Karnadi; Raymond; Dian Lestari Siregar
PUAN INDONESIA Vol. 4 No. 1 (2022): Jurnal Puan Indonesia Vol 4 No 1 Juli 2022
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v4i1.112

Abstract

Many MSMEs fail in the initial operational process, one of the reasons for the failure of these MSMEs is the lack of analysis of the feasibility study of the business being carried out. In the process, most of the PESSAs members who work as traders experience many problems in developing and determining the location of the business. For this reason, community service this time is coaching in understanding and making a business feasibility study of a business, the method used in community service this time is first the Lecturer Team gives lectures and explanations about the theory of business feasibility studies, both participants will be given coaching in making business feasibility studies starting from investment costs to socio-economic analysis, the three participants will be given the opportunity to discuss the problems faced in making a business feasibility study. It is hoped that this community service program can contribute in the form of: First, participants are motivated to make business feasibility studies, second, participants are able to be skilled in making business feasibility studies. Based on the guidance that has been carried out by members of PESSAS, they are able to make their own business feasibility studies
Analisis Good Corporate Governance dan Firm Size Terhadap Earning Management pada Perusahaan Manufaktur di Bursa Efek Indonesia Celine Angelia Ang; Dian Lestari Siregar
SEIKO : Journal of Management & Business Vol 4, No 2 (2021): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i2.1251

Abstract

Abstrak Manajemen laba sering dilakukan oleh perusahaan untuk meningkatkan laba perusahaan. Penelitian ini bertujuan untuk membuktikan pengaruh good corporate governance dan firm size terhadap earning management. Variabel good corporate governance yang digunakan adalah dewan direksi dan kepemilikan manajerial. Populasi penelitian dalam penelitian ini terdiri dari perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2016-2020. Sampel penelitian ini terdiri dari 9 perusahaan yang diambil dengan metode purposive sampling. Earning management dapat diukur dengan akrual diskresioner, sedangkan dewan direksi diukur dengan jumlah dewan direksi dalam perusahaan dan ukuran perusahaan diukur dengan ln total aset. Hasil penelitian ini membuktikan bahwa kepemilikan manajerial tidak berpengaruh terhadap manajemen laba. Sedangkan dewan direksi dan firm size berpengaruh signifikan terhadap earning management. Kata Kunci: Dewan direksi, firm size, kepemilikan manajerial, earning management. Abstract Earning management is often practiced by companies to increase company profits. This study aims to prove the effect of good corporate governance and firm size on earning management. Good corporate governance variables used are the board of directors and managerial ownership. This research population consists of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the 2016-2020 period. This research sample consisted of 9 companies which were taken using purposive sampling method. Earning management can be measured using discretionary accruals, while the board of directors is measured by the number of boards of directors in the company and firm size is measured by ln total assets. The results of this study prove that managerial ownership has no effect on earning management. While the board of directors and firm size have a significant effect on earning management. Keywords: Board of directors, firm size, managerial ownership, earning management.
PENGARUH DISIPLIN KERJA DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN PADA PT TANJUNG MUTIARA PERKASA Raymond Raymond; Dian Lestari Siregar; Anggia Dasa Putri; Mohamad Gita Indrawan; Jontro Simanjuntak
JURSIMA (Jurnal Sistem Informasi dan Manajemen) Vol 11 No 1 (2023): Volume 11 Nomor 1 2023
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v11i1.570

Abstract

Penelitian ini bertujuan untuk meneliti tentang Pengaruh Disiplin Kerja, dan Beban Kerja Terhadap Kinerja Karyawan Pada PT. Tanjung Mutiara Perkasa, dengan dengan Structural Equation Modeling (SEM). Dan hasil pengujian dapat disimpulkan bahwa tidak terdapat hubungan antara disiplin kerja terhadap kinerja karyawan, dan berdasarkan hasil pengujian untuk hipotesis kedua dalam penelitian ini ditemukan bahwa terdapat hubungan antara beban kerja terhadap kinerja karyawan
PENGARUH DISIPLIN KERJA DAN BEBAN KERJA TERHADAP KINERJA KARYAWAN PADA PT TANJUNG MUTIARA PERKASA Raymond Raymond; Dian Lestari Siregar; Anggia Dasa Putri; Mohamad Gita Indrawan; Jontro Simanjuntak
JURSIMA Vol 11 No 1 (2023): Volume 11 Nomor 1 2023
Publisher : INSTITUT TEKNOLOGI DAN BISNIS INDOBARU NASIONAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47024/js.v11i1.570

Abstract

Penelitian ini bertujuan untuk meneliti tentang Pengaruh Disiplin Kerja, dan Beban Kerja Terhadap Kinerja Karyawan Pada PT. Tanjung Mutiara Perkasa, dengan dengan Structural Equation Modeling (SEM). Dan hasil pengujian dapat disimpulkan bahwa tidak terdapat hubungan antara disiplin kerja terhadap kinerja karyawan, dan berdasarkan hasil pengujian untuk hipotesis kedua dalam penelitian ini ditemukan bahwa terdapat hubungan antara beban kerja terhadap kinerja karyawan