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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Measurement : Jurnal Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) SEIKO : Journal of Management & Business JOURNAL OF APPLIED MANAGERIAL ACCOUNTING eCo-Buss Jurnal Akuntansi Barelang Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE International Journal of Management and Business (IJMB) Jurnal Puan Indonesia Jurnal Pengabdian Barelang

Syahril Effendi

Universitas Putera Batam

Author-ID : 257985

Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

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PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN KOTA BATAM Sutarjo, Sutarjo; Effendi, Syahril
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 1 (2020): JE VOL 8 NO 1 (2020)
Publisher : Universitas Sam Ratulangi

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Kesadaran Wajib Pajak dan Pengetahuan Pajak terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Kota Batam. Wajib Pajak Bumi dan Bangunan (PBB) yang berdomisili di Kota Batam yaitu sebanyak 310.209. WP tersebut dijadikan populasi dengan teknik pengambilan sampel yang diklasifikasikan sebagai teknik non-probability sampling dengan metode purposive sampling melalui rumus Slovin dengan tingkat kesalahan 10% sehingga sampel dalam penelitian ini adalah 100 orang yang kemudian menjadi responden. Melalui distribusi kuesioner dan alat analisis SPSS (Solusi Produk dan Layanan Statistik) versi 25. Penelitian ini menghasilkan persamaan regresi linier berganda dengan nilai R Square (R2) dalam penelitian ini sebesar 70,7%. Hasil uji-t parsial diperoleh bahwa Kesadaran Wajib Pajak berpengaruh positif dan signifikan terhadap Kepatuhan Wajib Pajak dengan nilai 2,482 dengan signifikansi 0,015 kurang dari 0,050. Pengetahuan Perpajakan memiliki efek positif sebesar 13.461 dan signifikan 0,000 kurang dari 0,050 pada Kepatuhan Wajib Pajak. Hasil uji F adalah 117,131 hasil dengan nilai signifikan 0,000 yang menyiratkan bahwa Kesadaran Wajib Pajak dan Pengetahuan Pajak bersama-sama memiliki efek positif dan signifikan terhadap Kepatuhan Wajib Pajak di Kota Batam.Kata kunci:Â Kesadaran Wajib Pajak; Pengetahuan Perpajakan; dan Kepatuhan Wajib Pajak

PENGARUH PENGENDALIAN INTERN PIUTANG TERHADAP MINIMALISASI PIUTANG TAK TERTAGIH PADA PT. AL IJARAH TAHUN 2014 Effendi, Syahril
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 9, No 2 (2015): Volume 9 No.2 (Juni 2015)
Publisher : Universitas Riau Kepulauan

The main activity of the leasing company is financing the procurement of goods, the customer will be paid by installment. Every customer is given the long time limit penyicilannya depending on the agreement with the customer's company. Operating systems such company is certainly not immediately generate cash receipts, but the cause of trade and then later on the day of maturity ocurs cash inflows.Accounts receivable at thecompany is generallythe largest partofcurrent assetsas well asthe largestpartofthe totalassets ofthe company. Therefore,control oftrade receivablesisveryimportantditerapkan.Gunareduceandminimizebad debts.Â Key words:Internal Control, Bad Debt

ANALISIS KERJA ARUS KAS PERBANKAN DAN PENGARUHNYA TERHADAP FINANCIAL DISTRESS PERBANKAN BUMN YANG TERDAFTAR DIBURSA EFEK INDONESIA TAHUN 2011-2013 Effendi, Syahril
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 8, No 3 (2014): Volume 8 No.3 (September 2014)
Publisher : Universitas Riau Kepulauan

The development of business activities from time to time to know whether the company is progressing or to deterioration, and it is known financial situation at any given moment. Such information can be obtained from the financial statements. The financial statements can also be to be able to assess the results achieved by the company during the future.Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â The existence of the global economic crisis that occurred in the year 2011-2013 is an event in which all sectors of the world market economy collapse or degresi and affect other sectors around the world. the fluctuations in economic activity in Indonesia prior to the increase and decrease of fuel oil (BBM) and the warming of the political conditions, fluctuations in the Composite Stock Price Index (CSPI), exchange rate fluctuations, can result in a decrease of interest in investing in Indonesia can identify less controlled economy, the special the banking company that is more sensitive than a manufacturing company, then the risks of changes in social and political dynamics can result in losses. Therefore, the authors are interested in doing research on the description above, and therefore the study authors mentuangkan under the heading "Cash Flow Analysis in Banking and Its Effect on Financial Distress Listed on the Stock Exchange Year 2011-2013.Â Â Â Â Â Â Â Â Â Â Â Â Â Â From the results, the following results That. In Asymp column sig (2-tailed) was 0.042, the probability obtained at 0.042 0.05 then Ho is rejected. Thus, the four banks that were tested did not have the same effect, or in this case the financial performance of the four Bank has no cash flow sama.Padaasymp column sig (2-tailed) was 0.109 (0.109 0.05), then Ho is accepted. Thus, the performance of the operating cash flow does not have a significant effect on the occurrence of financial distress banking companies (SOEs) in the Year 2011 to the Year 2013.Â Keywords: Cash Flow and financial distress

PENGARUH PENGENDALIAN INTERN PIUTANG TERHADAP MINIMALISASI PIUTANG TAK TERTAGIH PADA PT. AL IJARAH TAHUN 2014 Sugeng, Sugeng; Effendi, Syahril; Santoso, Cahyo Budi
Measurement : Jurnal Akuntansi Vol 9, No 3 (2015): Volume 9 No.3 (September 2015)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/measure.v9i3.1029

The main activity of the leasing company is financing the procurement of goods, the customer will be paid by installment. Every customer is given the long time limit penyicilannya depending on the agreement with the customer's company. Operating systems such company is certainly not immediately generate cash receipts, but the cause of trade and then later on the day of maturity ocurs cash inflows.Accounts receivable at the company is generally the largest part of current assets as well as the largest part of the total assets of the company. Therefore, control of trade receivables is very important diterapkan.Guna reduce and minimize bad debts. Key words : Internal Control, Bad Debt

PENGARUH SISTEM INFORMASI AKUNTANSI PENGGAJIAN TERHADAP PRODUKTIVITAS KARYAWAN PADA PT DYNACAST INDONESIA Effendi, Syahril
Measurement : Jurnal Akuntansi Vol 8, No 1 (2014): Volume 8 No.1 (Maret 2014)
Publisher : Universitas Riau Kepulauan

This study aimed to examine the effect of the application of payroll accounting information system on the productivity of employees at PT. Dynacast Indonesia. In this study, researchers linked the payroll accounting information system that is used and owned company with employee productivity.Hypotheses obtained in this study produces components perpengaruh payroll accounting information system positively on the productivity of the employee's performance which in processing statistical data is calculated with the use of the program SPSS version 16.Keywords: Accounting Information Systems, Payroll, Employee Productivity.

PENGARUH SISTEM AKUNTANSI PIUTANG DAN PENERIMAAN KAS SEBAGAI ALAT PENGENDALIAN INTREN PADA PT. FEDERAL INTERNASIONAL FINANCE (FIF) Effendi, Syahril
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 9, No 1 (2015): Volume 9 No.1 (Maret 2015)
Publisher : Universitas Riau Kepulauan

On FIF Corporation Batam, account receivable system destine to record the mutation of the company receivable of the debtors. The receivable mutation was caused by the credit selling transaction, the cash acceptance of the debtors. Because of that, the FIF Corporation Batam is expected to have a better system to help the controlling, because the internal check mechanism will be committed as it is during the company activities is going on. The data collecting technic used by the writer through the documentation, observation, interview and questioner, while the analysis technic used is Descriptive Analysis Technic.Through the research system of the account receivable does not influence the internal controlling on FIF significantly, the sig value 0,000 or 0,05. Therefore, cash acceptance accounting system impact significantly to the internal controlling on FIF dan nilai F 346.377 with sig. 0.000 or the value sig 0,05. So, the account receivable system and cash acceptance impact significantly to the internal controlling on FIF.Keyword : Account Receivable System, Cash Acceptance Accounting System and Internal Controlling

IMPLEMENTASI AKUNTANSI SYARIâ€™AH PADA PEMBIAYAAN MUDHARABAH BERDASARKAN PSAK NO. 105 PADA KJKS BMT AL-HAYYU KOTA BATAM Effendi, Syahril
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 8, No 2 (2014): Volume 8 No.2 (Juni 2014)
Publisher : Universitas Riau Kepulauan

This research is motivated by. The development of the banking industry today is increasingly manifest improvement in creating a wide range of financial products that can mobilize and execute national financial resources more efficiently. Financial products offered by banks in mobilizing funds increasingly diverse society. Today many financial institutions or banks raced each other to provide the best service and convenience for its customers. Indonesia's population of Muslim majority and many members of the community who are reluctant associated with conventional banks, is a great potential for financial institutions based on Islamic principles. Thus stems from the desire to further improve the gait of Muslims in building the national economy including the desire to make money financial institutions operating under Islamic principles amid competition from conventional banks.This study aims to investigate the implementation of Mudaraba financing and implementation of SFAS 105 on KJKS BMT AL-Hayyu. This type of research used in this study is a qualitative study, using primary data with interviews directly on the object of research and secondary data, with books, data and reports relating to the object of research. The analysis used in this study is a descriptive analysis method. Results of research conducted showed that Mudaraba Accounting Treatment applied by KJKS BMT Al-Hayyu not say fit because there are not implemented, there is the disclosure, presentation, recognition and measurement. But on the characteristics of SFAS 105 had no applied KJKS BMT Al HayyuKeywords: Mudarabah, SFAS 105

PENGARUH PAJAK BPHTB DAN RETRIBUSI PARKIR TEPI JALAN UMUM TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM Meliyana, Nurul; Effendi, Syahril
Aksara Public Vol 4 No 1 (2020): Februari (2020)
Publisher : EDUTECH CONSULTANT

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

This study aims to examine the effects of BPHTB tax and parking fees on the regional revenue. This research uses quantative method. The data taken from annual reports of target and realization of revenue from local taxes and regional levies from 2012-2018. Using mulple linear regression statistical analysis. Data are processed using Eviews 10 aplication. The results obtained that BPHTB tax has a significant effect to Regional Revenue of Batam City, indicated by probability value in the t-statistic test showing a value of 0,0000 where the value is smaller than significance value of 0,05. Parking levies do not have a significant effect on the Regional Revenue of Batam City , the calculation results obtained from the t-statistic test show value 0,8100 is greater than 0,05. F test results show a probability number of 0,000118<0,05, it is concluded that simultaneous BPHTB taxes and parking levies have a positive effects on the Regional Revenue of Batam City.

ANALISIS FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP HARGA SAHAM SEKTOR CONSUMER GOODS INDUSTRY DI BURSA EFEK INDONESIA (BEI) Syahril Effendi; Baru Harahap
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 1 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

This study aims to determine the effect of a given return on equity, earnings per share, Inflation and Interest Rates on Stock Prices on the company's sector of consumer goods industry listed on the Indonesia stock Exchange. The population in this study consisted of 49 companies engaged in the sector of consumer goods industry listed in Bursa efek Indonesia (BEI). Sampling technique in this study using purposive sampling and there are 10 companies that meet the criteria for the selection of the sample. Financial Data in this research was obtained through IDX representative of Kepri. As for the inflation data and the interest rate is obtained from Central bureau of Statistics and Bank Indonesia. The research results of the F test show a significant influence of the mean return on equity, earnings per share, inflation and interest rates simultaneously have a significant influence on stock prices so that the regression model contained in this study deserve to be studied. Partially by t test obtained the result that variable return on equity and earnings per share have a significant effect on stock prices, while variable inflation and interest rates do not significantly influence the stock price

PENGARUH CAPITAL ADEQUACY RATIO DAN NON PERFORMING LOAN TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BEI Baru Harahap; Syahril Effendi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 2 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v4i2.1914

This 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

Co-Authors Alfannisa Annurrullah Fajrin Algifanri Maulana, Algifanri Argo Putra Prima Arif Rahman Hakim Baru Harahap Baru Harahap Baru Harahap Cahyo Budi Santoso, Cahyo Budi Eky Kriswahyuni Ficky Aryous Finando Haposan Banjarnahor Ika Saputri Jennifer Jennifer Meliyana, Nurul NANDA HARRY MARDIKA Narti Eka Putria neni marlina br prba Nofriani Fajrah, Nofriani Purba, Neni Marlina BR Rahmat Rahmat Romlina Romlina Ronald Wangdra Siti Masithah Pasaribu Sugeng Sugeng Sunarto Wage Sutarjo Sutarjo Tati Gleni Harianja tukino, tukino Venesa Cornelia Widodo Vivie Vivie Wasiman, Wasiman Zakrimal Zakrimal

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