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Firdaus Hamta
Prodi Akuntansi Universitas Riau Kepulauan Batam
Economics, Econometrics & Finance Other

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PERSEPSI MAHASISWA TERHADAP PENERAPAN AKUNTANSI SYARI’AH PADA KURIKULUM AKUNTANSI ( STUDI KASUS MAHASISWA PRODI AKUNTANSI UNRIKA BATAM) Rumawi R; Firdaus Hamta
EQUILIBIRIA Vol 2, No 2 (2015): Desember 2015
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (489.753 KB) | DOI: 10.33373/jeq.v2i2.773

Abstract

Perception is the process of information processing environment in the form of stimulus, which is received through the sensory organs and transmitted to the brain to be selected, organized, giving rise to the interpretation or assessment inprestation form of sensing or previous experience. The research was conducted at the University Student Accounting Department Batam Riau Islands, the VI and VIII semester students become informants (sample), conducted qualitatively by waive the amount of information (sample) but the information (data)be gathered until data saturation.  Results of the research that students in the study sharia accounting, generally can accept and be open. Students' perceptions of acceptable accounting sharia for several reasons such as adding new knowledge and indeed syariah existing accounting environment around the community. In the learning process syariah accounting on the situation that exists today, generally require methods that are practical and necessary to add more time or special time broader and based applications (practice). However, students generally recognize gain new knowledge in particular on syariah accounting, such as accounting can distinguish with conventional and syariah accounting is considered humane.
PENGARUH KUALITAS PELAYANAN DAN SOSIALISASI PAJAK TERHADAP KEPATUHAN PAJAK ( STUDI KASUS PBB-P2 UNIT PELAYANAN TEKNIS DINAS PENDAPATAN DAERAH KOTA BATAM ) Puput Novitasari; Firdaus Hamta
EQUILIBIRIA Vol 4, No 1 (2017): Juni 2017
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1042.618 KB) | DOI: 10.33373/jeq.v4i1.767

Abstract

This study aims to determine the effect of service quality and dissemination of tax on tax compliance PBB-P2 on Dinas Pendapatan Daerah Kota Batam officer. Quality of service includes quality procedure , terms of service, clarity of service personnel, discipline of service personnel, responsible of servicr personnel, ability of service personnel, speed of service, gets justice ministry, courtesy and friendliness, the reasonableness of the service charge, suitability costs, certainty service schedules,  environmental comfort and safety. Socialization includes publications, events, notifications, personal approach and the inclusion of identity, community involvement. As well as tax compliance includes the right time, arrears, criminal and audit. Respondents are Taxpayer Personal which have a NPWP and never had service experience in Dinas Pendapatan Daerah Kota Batam Office. 100 respondents predetermined with slovin method taken by accidental sampling technique. Data were collected through questionnaires and data from the internal Dinas Pendapatan Daerah Kota Batam Office, analysis tool used is regresi logistic method backward stepwise (wald ). From the analysis regresi logistic known that have a significance value below 0,005 is variable reliability and emphat. A rtinya variable quality of service and tax socialization simultaneously (synchronously) exhibited significantly impact on tax compliance in UPT PBB-P2 at Dinas Pendapatan Daerah Kota Batam. 
PENERAPAN PENGENDALIAN UMUM DAN PENGENDALIAN APLIKASI DALAM PENCAPAIAN TUJUAN PEMBELIAN PADA PT USDA SEROJAJAYA BATAM Dian Pratiwi; Firdaus Hamta
EQUILIBIRIA Vol 2, No 1 (2015): Juni 2015
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.071 KB) | DOI: 10.33373/jeq.v2i1.748

Abstract

Issues examined in this study are: how the application of general control and application control in achieving the purpose of purchasing the PT. Usda Seroja Jaya Batam. These results indicate that the Overall Application of General Control on Pt.Usda Seroja Jaya Batam has been very good. Can be seen in terms of organization are part of related parts such as Warehouse and purchases, and purchases Planner, Marketing and Purchasing, Finance and Purchasing, Documentation Control as Item Request Form, Form ordering goods, Payment Filing with the letter and Invoice, Asset Accountability enough good, but there is no review by an independent party and that slightly reduce the quality of the company. Application control is applied not in accordance with the existing theory, there is still much to be met by companies such case the use of the security system. But so far applied control is good enough.
PERILAKU EKONOMI RUMAH TANGGA NELAYAN SKALA KECIL DI PESISIR BATAM Firdaus Hamta
EQUILIBIRIA Vol 3, No 2 (2016): Desember 2016
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.899 KB) | DOI: 10.33373/jeq.v3i2.788

Abstract

Rahardjo Adisasmita (2015:59) mengatakan bahwa, wilayah pesisir yang dihuni oleh penduduk yang sebahagian besar bermata pencaharian sebagai nelayan, sebahagian lainnya sebagai petani tanaman pangan dan perkebunan, peternak kecil, pedagang, diberbagai pemukiman sepanjang wilayah pesisir. Tingkat kesejahteraan masyarakat pesisir bermata pencaharian sebagai nelayan adalah rendah, bahkan terendah dibandingkan dengan kelompok masyarakat lainnya. Tingkat pendidikannya rendah dan tingkat kesejahteraannya rendah pula. Sebagian besar masyarakat pesisir pantai merupakan daerah tertinggal.Pudji Purwanti (2010:7) mengatakan bahwa, kesejahteraan masyarakat dapat dilihat dari kegiatan ekonomi rumah tangga dalam memenuhi kehidupan sehari-hari dalam jangka panjang. Salah satu sub sektor kegiatan rumah tangga adalah rumah tangga nelayan. Sedangkan definisi nelayan adalah orang yang secara aktif melakukan kegiatan usaha dan pekerjaan penangkapan ikan di laut. Kegiatan ekonomi rumah tangga nelayan terdiri dari: (a) produksi melaut dan non melaut; (b) curahan kerja seluruh anggota rumah tangga, pendapatan rumah tangga dan pengeluaran baik pangan maupun non pangan.            Penelitian dilakukan dengan metode kualitatif dengan populasi masyarakat nelayan skala kecil di pesisir yang tersebar di Kota Batam meliputi: Batu Besar, Belakang Padang, Tanjung Uma, Bengkong Laut, Pantai Gading, Tanjung Riau Bengkong, Barelang, Setokok, Pulau Buluh dan Pulau Terong, sedangkan sampel ditentukan dengan kriteria tertentu. Hasil penelitian bahwa, hasil melaut (tangkap ikan) umumnya merupakan sumber utama penghasilan rumah tangga nelayan skala kecil di pesisir Batam. Keterbatasan modal, lahan, SDM serta peralatan dan perlengkapan tangkap ikan merupakan persoalan serius dan sangat penting untuk keberlanjutan ekonomi rumah tangga nelayan skal kecil, dan keterbatasan tersebut mempengaruhi produktivitas ekonomi rumah tangga nelayan skala kecil di pesisir Batam saat ini. Keterlibatan anak nelayan dan istri nelayan dalam aktivitas ekonomi cukup membantu ekonomi rumah tangga nelayan skala kecil di Batam.
EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI DAN SISTEM PENGENDALIAN GAJI DAN UPAH KARYAWAN PADA PT BETA REKATAMA JAYA Nur Syamsiah; Firdaus Hamta
EQUILIBIRIA Vol 3, No 1 (2016): Juni 2016
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.833 KB) | DOI: 10.33373/jeq.v3i1.776

Abstract

Pengendalian internal upah yang baik sangat membantu perusahaan dalam mengukur cara kerja karyawan dan dari hasil kinerja karyawan, perusahaan mampu menghitung seberapa banyak jasa yang harus dibayarkan kepada karyawan. Suatu pengendalian yang baik dalam perusahaan harus memiliki sistem prosedur yang dapat mengendalikan semua aktivitas perusahaan serta pengendalian terhadap struktur organisasi yang dapat memisahkan tugas dan tanggung jawab fungsional yang jelas, pemberian sistem otorisasi dan prosedur pencatatan yang benar, praktek yang sehat serta kemampuan karyawan dalam melaksanakan tugas.Objek penelitian adalah PT Beta Rekatama Jaya yang berlokasi di Kawasan Industri Kabil Pulau Batam. Data yang dikumpulkan melalui wawancara dan pengamatan secara langsung atas aktivitas perusahaan tersebut. Hasil penelitian menunjukkan masih terdapat kelemahan pada struktur organisasi yakni pelaksanaan kegiatan oleh fungsi pencatatan waktu dan fungsi pembayaran upah.
EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERN PENERIMAAN DAN PENGELUARAN KAS PADA PT. DYNACAST INDONESIA TAHUN 2014 Yovita Susanti; Firdaus Hamta
EQUILIBIRIA Vol 1, No 1 (2014): Juni 2014
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.415 KB) | DOI: 10.33373/jeq.v1i1.734

Abstract

This study aimed to examine the effect of the application of the accounting information system of internal control cash receipts and disbursements PT. Dynacast Indonesia. In this study, researchers attributed the accounting information system and internal control were used and owned the company in cash receipts and disbursements  Population and sample in this research is employees at PT. Dynacast Indonesia. By using the technique of purposive sampling techniques. Method of research done by triangulation of data sources.  Results of this study, namely the application of accounting information system and internal control cash receipts and payments on PT. Dynacast Indonesia obtained the conclusion that in the application of accounting information system is good and in the internal control, there are still shortcomings, namely the absence of the serial number on the form and the two functions performed by one person so that monitoring the flow of documentation and internal control of cash poor.
Co-Authors Dian Pratiwi Nur Syamsiah Puput Novitasari Rumawi R Yovita Susanti