Garuda - Garba Rujukan Digital

p-Index From 2019 - 2024

4.055

P-Index

This Author published in this journals

All Journal Measurement : Jurnal Akuntansi Jurnal Mirai Management SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Mantik JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Akuntansi Barelang Akrab Juara : Jurnal Ilmu-ilmu Sosial Economics and Digital Business Review JUPADAI : Jurnal Pengabdian Kepada Masyarakat JURSIMA Jurnal Sistem Informasi dan Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam

Mortigor Afrizal Purba

Universitas Putera Batam

Author-ID : 2428527

Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

Published : 25 Documents Claim Missing Document

Claim Missing Document

Articles

1 2 3

Pengaruh Pengendalian Internal, Moralitas Individu dan Perilaku Tidak Etis Pada Kecenderungan Kecurangan Akuntansi Agus Defri Yando; Mortigor Afrizal Purba
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 4, No 2 (2020): Oktober 2020
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v4i2.1337

This research aimed to determine the effect of internal control, individual morality, and unethical behavior to the tendency of accounting fraud. The theory used in this research are the Agency Theory and Theory Of Planned Behavior. The population in this study is staff accounting department property company in Batam region. This study using purposive sampling technique. These samples were taken are as many as 34 staff accounting. The Collected data using by questionnaires. The data analysis technique used in this research is multiple linear regression. The results of this research showed that the internal control, individual morality, and unethical behaviorhave negatively affect of tendency of the accounting fraud at the property company in Batam region

MENAKAR MINAT MAHASISWA UNIVERSITAS PUTERA BATAM PADA PENGGUNAAN PRODUK TEKNOLOGI FINANSIAL mortigor afrizal purba
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 1 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

The aim of this reserch is to find out how much the level of financial literacy in Universitas Putera Batam students and to find out whether or not the influence of the level of financial literacy and promotion strategies through social media to the interest of using technology financial products. The type of this research is a quantitative research using probability random sampling technique, the respondents are the students of accounting, management, others study program. The data collection in this study used a questionnaire method with a Likert scale model and distributed to 100 respondents. In this study the data analysis that used is descriptive analysis, simple regression analysis and multiple regression analysis using SPSS 22.0.The results of this study showed that (1) the level of financial literacy in the fourth student of the study program belongs to the category of sufficient literate or is still fairly categorized with a percentage of 81.12 percent. (2) There is a positive and significant influence between financial literacy variables on the interest in using technology financial products. (3) There is a positive and significant influence between the variables of promotional strategies through social media on the interest in using technology financial products. (4) There is a positive and significant influence between financial literacy variables and promotion strategies through social media on the interest in using technology financial products. This illustrates that the interest of students of Universitas Putera Batam to use financial technology products is very satisfying category. Keywords: Financial Literacy, Promotion Strategy, Interest.

Analisis Profesi, Persyaratan Kerja dan hasil kerja akuntan terhadap Mahasiswa di Kota Batam Jenniver Jenniver; Mortigor Afrizal Purba
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.550

The purpose of this research is to examine accounting students in Batam City who have a career in public accounting which measures the accounting profession, job requirements and work results of accountants. The extent to which the accounting profession, accountants work requirements and accountants' work results affect the career choices of students in the public accounting sector. This study used a sample of 302 undergraduate students from various universities in Batam City. The questionnaire consists of 20 question items which use a Likert scale ranging from strongly disagree to strongly agree. The distribution of the questionnaire was completed in mid-October 2021. The data used descriptive statistics that had been collected were entered and analyzed using the SPSS version 26 program. Public accountants have a working profession so that researchers found that accounting was rated higher by respondents in relation to the work of accountants as a profession. boring, routine and monotonous. Then, in connection with the choice of a career as a public accountant from Batam City students, it shows that the choice of a career as a public accountant is more dominant than other accountants such as corporate accountants. Thus, corporate policy makers should help to make the corporate accounting sector more attractive and educate students about the importance of being a financial steward in a company. Despite the limitations of the study it would still be useful for policy makers to create new or new ideas and modify their strategies with respect to the problems identified

PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP RENTABILITAS PADA PERUSAHAAN DAGANG DI BURSA EFEK INDONESIA Juwita Sinaga; Mortigor Afrizal Purba
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 5 No 3 (2020): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Peningkatan / perkembangan pembangunan ekonomi telah menyebabkan munculnya banyak perusahaan baik di bidang perdagangan maupun lainnya yang mengalami masalah. Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas dan perputaran piutang terhadap profitabilitas. Penelitian ini dilakukan di Bursa Efek Indonesia dengan populasi 11 perusahaan dagang dengan sampel 9 perusahaan ditentukan dengan menggunakan teknik purposive sampling. Data yang dikumpulkan diproses oleh uji normalitas. uji-t, uji-F, dan uji koefisien determinasi menggunakan SPSS 23.0 for windows. Berdasarkan hasil analisis data, diperoleh persamaan regresi linier berganda Y = 0,019-0,000X1-0,012X2 yang diperoleh variabel bebas, yaitu cash turnover memiliki nilai signifikan 0,976 yang tidak signifikan dengan 0,05. Dan perputaran piutang juga memiliki nilai signifikan 0,044 yang berarti signifikan dengan 0,05 T-test variabel pergantian kas yang diperoleh sig = 0,976 <0,05 berarti bahwa perputaran kas tidak memiliki pengaruh yang signifikan secara statistik terhadap profitabilitas sedangkan perputaran piutang diperoleh sig = 0,044> 0,05 (5 %) berarti bahwa perputaran piutang secara statistik signifikan. F-test menunjukkan nilai signifikan 0,002 <0,05, yang berarti bahwa perputaran kas dan perputaran piutang secara simultan memiliki efek positif dan signifikan terhadap profitabilitas atau hipotesis yang diterima.

PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS LQ 45 Kiki Futich Rosida; Mortigor Afrizal Purba
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 5 No 3 (2020): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Equity Ratio, Return On Equity, Net Profit Margin, dan Price to Book Value terhadap Return Saham perusahaan yang terdaftar dalam indeks LQ45 untuk periode 2015-2019. Pemilihan sampel menggunakan purposive sampling dan sampel 115 pengamatan diperoleh setelah dikurangi data outlier. Uji asumsi klasik menggunakan uji normalitas, uji autokorelitas, uji heterosceasiticity, uji multikolinieritas. Uji hipotesis menggunakan analisis regresi berganda. Berdasarkan hasil penelitian: Debt to Equity Ratio tidak mempengaruhi Return Saham, Return On Equity berpengaruh negatif terhadap Return Saham, Net Profit Margin dan Price to Book Value mempengaruhi Reutrn Stock. Rasio Hutang terhadap Ekuitas, Return On Equity, Net Profit Margin, dan Price to Book Value secara simultan mempengaruhi Return Saham Ditunjukkan dengan signifikansi 0,000.

College Students Readiness Facing the Industrial Revolution 4.0 Mortigor Afrizal Purba; Agus Defri Yando
Jurnal Mantik Vol. 4 No. 3 (2020): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol4.2020.991.pp1746-1750

This research was conducted to analyze "the influence of the competence of undergraduate, government regulation, college policy, and professional ethics on the ability of undergraduate in facing the era of industrial revolution 4.0". The samples in this study were Accounting Graduates of the Faculty of Economics and Business, Universitas Putera Batam, Universitas International Batam, Universitas Batam, and Universitas Riau Kepulauan. The analytical method used is Multiple Linear Regression with SPSS 22 For Windows software. Based on the results of simultaneous hypothesis testing shows that simultaneously the competencies of undergraduate accounting, government regulation, college policy and professional ethics affect the ability of undergraduate accounting to compete in the era of industrial revolution 4.0. Partially, it shows that the competencies of undergraduate accounting, government regulation, college policy, and professional ethics influence the ability of accounting graduates to compete in the face of the 4.0 industrial revolution era

PENGARUH SANKSI PERPAJAKAN PENERAPAN E-FILING DAN SISTEM SELF ASSESMENT TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KECAMATAN SAGULUNG KOTA BATAM Mortigor Afrizal Purba
JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (601.398 KB)

Tax revenue is the safest and most reliable domestic revenue because it is flexible towards state income, and as an instrument for government to regulate the economy, which is easily influenced by conditions rather than non-tax state revenue.This study aims to determine the effect of self-assessment system of taxation sanctions and the application of e-filing to the compliance of individual taxpayers in Sagulung District,Batam City. The population in this study is an effective individual taxpayer registered in Sagulung District, Batam City, as many as 26.635. The sample used in this study were 394 respondents. The questionnaire data was tested with validity test and reliability test. The classic assumption test used is normality test, multicolinearity test, and heteroscedasticity test. Hypothesis test used is multiple linear regression test, t test and F test. All test using SPSS program version 22. The results showed that the self-assessment system significantly affects the compliance of individual taxpayers. Tax sanctions have a significant effect on individual taxpayer compliance. The application of e-filing does not significantly affects the compliance of individual taxpayers.

ANALISIS PENERAPAN SAK EMKM PADA PENYUSUNAN LAPORAN KEUANGAN UMKM DI KOTA BATAM Mortigor Afrizal Purba
JURNAL AKUNTANSI BARELANG Vol 3 No 2 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Seeing the importance of applying accounting for UMKM, the IAI as a professional organization as well as a compiler of Financial Accounting Standards (SAK) through the Financial Accounting Standards Board (DSAK) composes accounting standards that are consistent with the characteristics of UMKM. Based on the results of the study, it can be concluded that, (1) Bookkeeping carried out on UMKM is still limited to business reports which are prepared not in accordance with financial accounting standards, but the entity considers them as financial statements. (2) The entity has not conducted accounting procedures in accounting. (3) UMKM have not implemented SAK-EMKM. (4) The entity has not been able to present financial statements in accordance with the SAK-EMKM

PENGARUH EARNING PER SHARE, DIVIDEND PER SHARE DAN FINANCIAL LEVERAGE TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Mortigor Afrizal Purba
JURNAL AKUNTANSI BARELANG Vol 4 No 1 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

The stock price describes the performance of the company. The better the performance of the company, the higher the stock price. Therefore the company needs to maintain the company's performance so that the stock price does not decline continuously every year. One way to find out that the company has good corporate performance by comparing the company's financial ratios from the previous year to the following year. The aim of this study is to examine the effect of EPS, DPS, and Financial Leverage on the stock prices of food and beverage companies listed on the Indonesia Stock Exchange 2014-2018. The population in this study amounted to 18 food and beverage companies with the period 2014-2018. While the sample selected using the purposive sampling method with a total of 9 companies for 5 years processed data as many as 45 data. Data tested using basic assumptions, classic assumption tests, multiple linear regression tests and hypothesis testing. The results of the study show that EPS, DPS, and Financial Leverage simultaneously have a significant effect on stock prices. While partially EPS has a significant effect on stock prices, DPS has no significant effect on stock prices, and Financial Leverage also does not have a significant effect on stock prices.

PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, PENYULUHAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP TINGKAT KEPATUHAN FORMAL WAJIB PAJAK ORANG PRIBADI PADA KANTOR PELAYANAN PAJAK PRATAMA BATAM Mortigor Afrizal Purba
JURNAL AKUNTANSI BARELANG Vol 2 No 1 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.527 KB)

This study examines the level of compliance of individual taxpayers in KPP Pratama Batam by using several independent variables such as awareness of the taxpayer, the service tax authorities, tax information and tax penalties. The purpose of this study was to analyze the influence of awareness of the taxpayer, the service tax authorities and tax sanctions against an individual taxpayer. The population of this study is individual taxpayers in Batam. Based on data from the KPP Pratama Batam, until the end of 2016 there were 90.768. Not all population have been used in this study to the time and cost efficiency. Therefore, carried out the sampling. Sampling was done by simple random sampling method. The number of sample is 200 people. Primary data collection method used is a survey method using questionnaires media. Data analysis techniques used in this study is the technique of multiple regression analysis. Based on the results of the analysis undertaken concluded that awareness of the taxpayer, the service tax authorities, tax information and tax sanctions have a positive and significant impact on taxpayer compliance.

Co-Authors Agus Defri Yando Agus Defri Yando Bayu Sugara Erni Yanti Natalia Handra Tipa Hengki Sastraeli Gulo Jenniver Jenniver Juwita Sinaga Kiki Futich Rosida Melinda A.J Munthe Rusliani Butar-butar Shelvira Stevani Pasaribu T. Shelvira Rifalny Al Jufry TIURNIARI PURBA Vitri Nurhayati

Title

Found 25 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 25 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 25 Documents
Search