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All Journal Jurnal Informatika Ekonomi Bisnis Journal of Research in Business, Economics, and Education Journal of Business, Management, and Accounting Jurnal Informatika Ekonomi Bisnis Jurnal Ekonomi Manajemen Dan Bisnis (JEMB)
Hadli Lidya Rikayana
Universitas Maritim Raja Ali Haji
Economics, Econometrics & Finance Education Social Sciences

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Effect of Catch and Labor Burden on Fishermen's Income in Pauh Village Moro District Karimun Regency Hadli Lidya Rikayana; Susilawati
Journal of Research in Business, Economics, and Education Vol. 3 No. 4 (2021): August
Publisher : Kusuma Negara Business School

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Abstract

This research was conducted in Pauh Village, Moro District, Karimun Regency, which aims to determine the factors that affect the income of fishermen in Pauh Village. This study uses a quantitative approach with multiple linear regression models. The number of fisherman samples used were 32 fishermen. The sampling technique was carried out by purposive sampling. The results showed that partially the catch and labor load affected the income of fishermen in Pauh Village, Moro District, Karimun Regency, and simultaneously the catch variable and labor load influenced the fishermen's income in Pauh Village, Moro District, Karimun Regency.
Factors of Job Placement, Self-Efficacy, and Interpersonal Communication on Employee Performance at PT. Alima Usaha Samudera Shipyard Bulang Tanjungpinang Nurhasanah; Hadli Lidya Rikayana
Journal of Research in Business, Economics, and Education Vol. 3 No. 4 (2021): August
Publisher : Kusuma Negara Business School

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Abstract

This study aims to explain the effect of Job Placement, Self-Efficacy, and Interpersonal Communication on Employee Performance. The population in this study were 36 employees at PT. Alima Usaha Samudera Shipyard, Kampung Bulang Tanjungpinang. Sampling with saturated technique, the sample size is 36 employees. This type of research is quantitative research. In the questionnaire, the validity and reliability were tested. Data were analyzed using multiple linear regression analysis, including t test, F test and coefficient of determination. The results showed that partially the variable Job Placement (X1), Self-Efficacy (X2), and Interpersonal Communication (X3) had a significant effect on Employee Performance. The results of the F test obtained that the F value counted 57.821 with the F table value 2.90 identified that the variable job placement, self-efficacy, and interpersonal communication simultaneously had a significant effect on the employee performance variable (Y). Based on the coefficient of determination test, about 83% of the Employee Performance variable is influenced by the Job Placement, Self-Efficacy, and Interpersonal Communication variables. The remaining 17% is influenced by other factors that are not explained in this study.
The Effect of Hotel Tax, Restaurant Tax, Eentertaiment Tax and The Number of Tourists on Locally-Generated Revenue at Bintan Districts Hadli Lidya Rikayana; Nurhasanah
Journal of Business, Management, & Accounting Vol. 2 No. 2 (2020): September
Publisher : Kusuma Negara Business School

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Abstract

The purpose of this study was to examine the effect of hotel taxes, restaurant taxes, entertainment taxes, and the number of tourists on local revenue in Bintan Regency in 2015-2018. This type of research is descriptive, the type of data obtained is secondary data in the form of time series data with data collection techniques in the form of observation and literature study techniques. The data analysis method used in this research is the classical assumption test and hypothesis testing. The results of this study indicate that (1) hotel taxes have an effect on local revenue because tcount 2,240> ttable 2,01669 and a significance value of 0.030> 0.05. (2) restaurant tax has no effect on local revenue because tcount 0.090 <ttable 2.01669 and a significance value of 0.929 <0.05. (3) entertainment tax has no effect on local revenue because tcount 1-1.833 <ttable 2.01669 and a significance value of 0.074> 0.05. (4) the number of tourists has an effect on local revenue because tcount 2.043 <ttable 2.01669 and a significance value of 0.047> 0.05. (5) hotel tax, restaurant tax, and entertainment tax have a simultaneous effect on local revenue because Fcount is 6.074> Ftable 2.82 and a significance value of 0.001 <0.05.
Faktor Determinasi Income Smoothing dengan Tarif Pajak Efektif sebagai Variabel Mediasi Teddy Haryadi; Gina Septiana; Hadli Lidya Rikayana
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i2.588

Abstract

Income Smoothing (IS) is one of the earnings management carried out by the company to demonstrate management's ability to generate profits for external parties. The purpose of this study was to determine the effect of Return on Equity (ROE), Debt to Total Assets (DTA), and Current Ratio (CR) on IS with the effective tax rate as a mediating variable. The effective tax rate is expected to influence the relationship between ROE, DTA, and CR on IC. The amount of tax paid by the company is directly proportional to the increase in company profits. The object of research is all companies engaged in the mining sector that are on the Indonesia Stock Exchange (IDX) in the analysis period for the 2019 to 2022 financial reporting years. The number of companies that meet the criteria is 20 companies. The data analysis technique uses the Partial Least Square (PLS) method with the WarpPLS 8.0 application. Based on the results of the analysis, DTA, CR and effective tax rates have a positive effect on IS. ROE has no effect on IS. ROE and CR have a negative effect on the effective tax rate. DTA has no effect on the effective tax rate. This study also shows that effective tax rates can mediate the relationship between CR and IS, so that taxes and effective tax rates cannot mediate the relationship between DTA and ROE with IS. This study also found that ROE, DTA, CR, and effective tax rates can affect IS by 6%.
Faktor Determinasi Income Smoothing dengan Tarif Pajak Efektif sebagai Variabel Mediasi Teddy Haryadi; Gina Septiana; Hadli Lidya Rikayana
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 2 (2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.48 KB) | DOI: 10.37034/infeb.v5i2.588

Abstract

Income Smoothing (IS) is one of the earnings management carried out by the company to demonstrate management's ability to generate profits for external parties. The purpose of this study was to determine the effect of Return on Equity (ROE), Debt to Total Assets (DTA), and Current Ratio (CR) on IS with the effective tax rate as a mediating variable. The effective tax rate is expected to influence the relationship between ROE, DTA, and CR on IC. The amount of tax paid by the company is directly proportional to the increase in company profits. The object of research is all companies engaged in the mining sector that are on the Indonesia Stock Exchange (IDX) in the analysis period for the 2019 to 2022 financial reporting years. The number of companies that meet the criteria is 20 companies. The data analysis technique uses the Partial Least Square (PLS) method with the WarpPLS 8.0 application. Based on the results of the analysis, DTA, CR and effective tax rates have a positive effect on IS. ROE has no effect on IS. ROE and CR have a negative effect on the effective tax rate. DTA has no effect on the effective tax rate. This study also shows that effective tax rates can mediate the relationship between CR and IS, so that taxes and effective tax rates cannot mediate the relationship between DTA and ROE with IS. This study also found that ROE, DTA, CR, and effective tax rates can affect IS by 6%.
Pengaruh Modal Sendiri, Volume Usaha dan Total Aset terhadap SHU Koperasi Simpan Pinjam di Tanjungpinang Hadli Lidya Rikayana; Ari Suryani; Teddy Haryadi
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 4 (2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i4.765

Abstract

This research aims to determine the influence of own capital, business volume and total assets on the Sisa Hasil Usaha (SHU) of Savings and Loans Cooperatives in Tanjungpinang City. This research uses descriptive research with a quantitative approach and the data used is secondary data which includes independent variables, namely own capital, business volume and total assets. Secondary data in this research was obtained from cooperative financial reports. The data analysis method in this research uses descriptive statistical test methods, classical assumption tests and multiple regression analysis. Partially, own capital, business volume and total assets have an influence on the remaining business results in cooperative savings and loan business units in Tanjungpinang City. Own capital, business volume and total assets together have an influence on the remaining business results in the cooperative savings and loan business unit in Tanjungpinang City with an R2 value of 88.1%. This means that 88.1% of SHU is influenced by own capital, business volume and total assets and the remaining 21.9% is influenced by other factors.
PENYUSUNAN LAPORAN KEUANGAN UMKM BEDASARKAN SAK EMKM Studi Kasus Pada UMKM Wonton Station Kota Tanjungpinang Periode (Maret – Mei 2024) Nova Ramadhana; Widiawati; Dewi Sagita Putri; Hadli Lidya Rikayana
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 1 No. 6 (2024): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v1i6.1634

Abstract

Standar akuntasi keuangan merupakan pedoman dalam melakukan dan membuat laporan keuangan. Masalah dalam penelitian ini adalah kurangnya akan kesadaradan dan pengetahuan dalam membuat laporan keuangan dengan pedoman yang ada. Tujuan dalam penelitian berikut adalah untuk mengetahui bagaimana pelaksanaan dan pembuatan laporan keuangan UMKM Wonton Station Kota Tanjungpinang. Metode yang digunakan adalah metode deksriptif kuantitatif. Penelitian ini didapati hasil Wonton Station memiliki kekurangan dalam menghitung harga pokok produksi dan menysusun laporan keuangan. Mereka hanya melakukan pencatatan berupa pengeluaran dan penjualannya saja, karena itu Wonton Station sulit memisahkan pendapatan bersih dengan pendapatan kotornya.
PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN STANDAR SAK EMKM PADA USAHA KECIL MENENGAH RUMAHAN BAKSO PAK YAM DI KOTA TANJUNGPINANG Ihsyani Tasakhianur; Rangga Griyantama; Yulfika; Hadli Lidya Rikayana
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 1 No. 6 (2024): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v1i6.1635

Abstract

Usaha kecil (UMKM) adalah usaha yang dilakukan oleh individu atau kelompok. Usaha manufaktur Rumahan Bakso Pak Yam adalah UMKM yang berdiri sejak Mei 2021. Penelitian ini bertujuan untuk mengetahui seberapa banyak pelaku usaha tahu tentang membuat laporan keuangan sesuai dengan Standar Akuntansi Keuangan. Penelitian ini menggunakan metode deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa Usaha Bakso Pak Yam ini hanya menggunakan buku catatan biasa untuk mencatat penjualan dan pengeluaran dan belum pernah melakukan pencatatan yang seharusnya sesuai dengan SAK-EMKM. Akibatnya, sulit bagi usaha bakso Pak Yam ini untuk membedakan pendapatan kotor dari pendapatan bersih.
PENYUSUNAN LAPORAN KEUANGAN PADA UMKM JASA LAUNDRY RUMAHAN (Studi Kasus Usaha Mikro Kecil Menengah (UMKM) Laundry Rumahan Ibu Wana) Trisuci Larasati; Dewi Septiani; Novira Dwi Ayu Ningtias; Hadli Lidya Rikayana
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 1 No. 6 (2024): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v1i6.1636

Abstract

Laporan keuangan menunjukkan bagaimana aktivitas keuangan sebuah organisasi berjalan dan bagaimana hasilnya digambarkan. Usaha UMKM Laundry Rumahan Ibu Wana menyediakan layanan kebersihan pakaian. Masalah penelitian ini adalah dalam pencatatan laporan keuangan. Tujuannya adalah untuk mengetahui apakah laporan keuangan perusahaan ini sesuai dengan laporan keuangan pada umum umumnya. Penelitian ini menggunakan pendekatan kuantitatif deskriptif. Hasil penelitian menunjukkan bahwa laundry rumahan masih menggunakan sistem akuntansi yang tidak sesuai dengan SAK EMKM. Di mana pencatatan sehari-hari hanya mencatat transaksi dan pencatatan pendapatan.
PENYUSUNAN LAPORAN KEUANGAN SAK EMKM USAHA MIKRO KECIL MENENGAH BOSDERR LAUNDRY Reliyanti; Feny Natal Situmorang; Wahyu Gunodiersa; Hadli Lidya Rikayana
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 1 No. 6 (2024): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v1i6.1656

Abstract

Laporan Keuangan adalah aktvitas yang berfungsi untuk memberikan informasi keuangan. UMKM adalah usaha yang dilakukan dengan modal paling besar 5M yang dilakukan orang atau kelompok. Masalah penelitian ini adalah kurangnya pemahaman akan laporan keuangan, tujuan yang dimiliki adalah utnuk mengetahui laporan keuangan UMKM BOSDERR LAUNDRY. Metode yang digunakan penelitian ini adalah kuantitatif deksriptif. Hasil penelitian ini didapati Berdasarkan hasil pembahasan pada bab sebelumnya terhadap laporan keuangan UKM dengan menggunakan SAK EMKM pada usaha Bosderr Laundry yang berada di Kota Tanjungpinang. Maka dapat disimpulkan bahwa hasil perhitungan pada laporan laba rugi menggunakan SAK EMKM, diketahui Bosderr Laundry mengalami keuntungan pada Mei 2023 sebesar Rp 3.171.800,-
Co-Authors Ari Suryani Dewi Sagita Putri Dewi Septiani Feny Natal Situmorang Gina Septiana Ihsyani Tasakhianur Nova Ramadhana Novira Dwi Ayu Ningtias Nurhasanah Nurhasanah Rangga Griyantama Reliyanti Susilawati Teddy Haryadi Trisuci Larasati Wahyu Gunodiersa Widiawati Yulfika