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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Manajemen Magister Darmajaya Measurement : Jurnal Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Jurnal Ilmiah Professional Indonesia Jurnal Ekobistek SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) JURNAL PUNDI Jurnal Mantik eCo-Buss Bakti Cendana: Jurnal Pengabdian Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal EMA (Ekonomi Manajemen Akuntansi) Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ilmiah Wahana Pendidikan Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Economic Reviews Journal JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Ibnu Sina Conference on Business, Social Sciences and Technology (CoNeScINTech) Jurnal Penelitian Pendidikan Indonesia
E Janrosl, Viola Syukrina
Universitas Putera Batam
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH INVENTORY TURNOVER, TOTAL ASSET TURNOVER DAN NET PROFIT MARGIN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA E Janrosl, Viola Syukrina
Jurnal Manajemen Magister Darmajaya Vol 1, No 02 (2015): Jurnal Manajemen Magister Darmajaya
Publisher : Jurnal Manajemen Magister Darmajaya

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Abstract

This study aims to analyze the effect of inventory turnover, total asset turnover, and net profit margin to changes in earnings in the automotive sector manufacturing companies listed in Indonesia Stock Exchange during the period 2010-2014. The research method in this study is a quantitative method by using financial statements to test the hypothesis that has been compiled to the variables to be studied. The results showed that the inventory turnover have a significant influence on changes in earnings is evidenced by the significant value of 0.014 <0.05, while the total asset turnover significance value of 0.519> 0.05 and a net profit margin of significance value of 0.081> 0.05 it can be concluded that the total asset turnover and net profit margin does not have a significant effect on earnings changes. Significant value 0.019 <0.05 this proves inventory turnover, total asset turnover, and net profit margin simultaneously significant effect on the change in earnings in manufacturing automotive sector from 2010-2014 listed in the Indonesia Stock Exchange Keywords: Inventory Turnover, Total Assets Turnover, Net Profit Margin, Changes In Earnings
ANALISIS KECUKUPAN MODAL, RISIKO KREDIT, EFISIENSI OPERASIONAL, PENDAPATAN DARI BUNGA DAN LIKUIDITAS TERHADAP PROFITABILITAS PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI E Janrosl, Viola Syukrina; Yuliani, Yuliani
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aims to test and provide empirical analysis of the ratio capital adequacyas measured by capital adequacy ratio (CAR), credit risk as measured by nonperforming loan (NPL), operational efficiency as measured by BOPO, interestincome as measured by the net interest margin (NIM) and liquidity as measured byloan to deposit ratio (LDR) to profitability as measured by return on assets (ROA).The population of this research are all banking companies listed in Indonesian StockExchange (IDX) from 2010-2014. While the sample was determined by the methodof purposive sampling to obtained a sample of 26 companies. The results of thisstudy found that the variable of CAR and NPL has no significant effect on ROA.While other variables, the BOPO, NIM, LDR foundly has significant effect on ROA. Ftest results showed variable level of CAR, NPL, BOPO, NIM and LDR silmuntantly,significant effect on ROA.
Analisis Intellectual Capital Terhadap Kinerja Perusahaan (Study Kasus Bank Perkreditan Rakyat (BPR) di Kepulauan Riau) Efriyenti, Dian; E Janrosl, Viola Syukrina
Jurnal Ilmiah Professional Indonesia Vol 1 No 1 (2017): Jurnal Ilmiah Profesional Indonesia
Publisher : Sumatera Research

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Abstract

&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;Bank (BPR) is one of the important backbone in national development. In recent years the number of BPR has decreased. Until October 2011, the number of conventional BPRs in the whole of Indonesia BPR activities often forget about Corporate Social Responsibility, Environment, and Intellectual Capital programs. As in the case of BPRs in Lampung who went bankrupt and in Solo BPR Fires Office. Research location in this research will be done in Batam city. Riau Islands Province, with the research object of Rural Bank. The population used in this research is the Rural Bank in Riau Islands, amounting to 41 BPRs located in Riau Islands and registered in the report of Bank Indonesia. While the sample used in this study is the accounting staff of Rural Banks operating in Riau Islands. The data used in this research are primary data and secondary data. Primary data is data obtained from questionnaires and in this research. The secondary data used is sourced from Bank Indonesia and Rural Bank (BPR) as sample in the research. Result of research of human capital, structural capital and relational capital will increase from company performance which closely related to human resources owned by company. The results of simultaneous research intellectual capital plays an important role in the financial performance of Rural Banks because there are indications of the use of physical assets (remain) that still dominate to contribute to the performance of the company. Bank Perkreditan Rakyat (BBPR)) merupakan salah satu tulang punggung penting dalam pembangunan nasional.. Dalam beberapa tahun terakhir jumlah BPR telah menurun.. Hingga Oktober 2011,, jumlah BPR konvensional di seluruh kegiatan BPR di Indonesia sering melupakan program Corporate Social Responsibility,, Environment,, dan Intellectual Capital.. Seperti kasus BPR di Lampung yang bangkrut dan di Kantor BPR Solo.. Lokasi penelitian dalam penelitian ini akan dilakukan di kota Batam.. Provinsi Kepulauan Riau,, dengan objek penelitian BPR.. Populasi yang digunakan dalam penelitian ini adalah BPR di Kepulauan Riau,, sebesar 41 BPR yang berada di Kepulauan Riau dan terdaftar dalam laporan Bank Indonesia.. Sedangkan sampel yang d igunakan dalam penelitian ini adalah staf akuntansi BPR yang beroperasi di Kepulauan Riau.. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder.. Data primer adalah data yang diperoleh dari kuesioner dan dalam penelitian ini.. Data sekunder yang digunakan bersumber dari Bank Indonesia dan BPR sebagai sampel dalam penelitian ini.. Hasil penelitian modal manusia,, modal struktural dan modal relasional akan meningkat dari kinerja perusahaan yang terkait erat dengan sumber daya manusia yang dimiliki oleh perusahaan.. Hasil penelitian serentak modal intelektual memegang peranan penting dalam kinerja keuangan BPR karena ada indikasi penggunaan aset fisik (ttetap)) yang masih mendominasi memberikan kontribusi terhadap kinerja perusahaan.. &nbsp;
ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN E Janrosl, Viola Syukrina
Jurnal Benefita Vol 3, No 2 (2018): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.976 KB) | DOI: 10.22216/jbe.v3i2.3464

Abstract

This study aims to provide information on what factors make the company not timely in reporting financial statements that will be relevant information for investors in business and economic decision-making. The population in this study is the financial statements of banking companies listed on the Indonesia Stock Exchange. The sample in this study is the financial statements of banking companies listed on the Indonesia Stock Exchange from 2014-2016. This study uses descriptive statistics, t test and F test. The results of this study firm size partially significant effect on the timeliness of financial reporting while profitability and leverage have no significant effect on the timeliness of financial reporting. F test results obtained significant value 0.025 &lt;0.05 which shows simultaneously leverage, firm size, and profitability significantly influence the timeliness of financial reporting. Penelitian ini bertujuan untuk memberikan informasi mengenai faktor-faktor apa yang membuat  perusahaan tidak tepat waktu dalam melaporkan laporan  keuangan yang akan menjadi informasi yang relevan bagi investor dalam pengambilan keputusan bisnis dan ekonomi. Populasi dalam penelitian ini adalah laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini adalah laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dari tahun 2014-2016. Penelitian ini mengunakan statistik deskriptif, uji t dan uji F. Hasil penelitian ini ukuran perusahaan secara parsial berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan sedangkan profitabilitas dan leverage tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan. Hasil uji F didapatkan nilai signifikan 0,025 &lt;0,05 yang menunjukkan secara simultan leverage, ukuran perusahaan, dan profitabilitas berpengaruh secara signifikan terhadap ketepatan waktu pelaporan keuangan.
PENGARUH PROFITABILITY DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN TUNAI DENGAN LIKUIDITAS SEBAGAI VARIABEL PENGUAT Janrosl, Viola Syukrina E
Jurnal Ekobistek Vol 5, No 1 (2016): Jurnal Ekobistek UPI "YPTK" Padang
Publisher : Universitas Putra Indonesia YPTK Padang

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Abstract

The purpose of this study is to investigate, test and prove the effect of profitability, investmen opportunity, and liquidity of the cash dividend policy in companies listed on the Indonesia Stock Exchange (IDX) in 2009 to 2011. The sample used in this study were 10 companies. Multiple regression analysis and hypothesis testing using the t test used in this study to test the partial regression coefficients and F test to test the significance of the effect together with the level of significance of 5%. It also performed classical assumption that including normality test, multicollinearity test, test and test heterokedastisitas autocorrelation. In the classical assumption test results showed that there were no irregularities classical assumptions, it is shown that the available data has been qualified to use multiple linear regression models. Results showed investment opportunity has a significant leverage on dividend policy as indicated by the significant level of investment opportunity for the variabel 0,00&lt;0,05,and Other variables in this study, namely profitability and liquidity have no significant effect on dividend policy, in show the significant level of 0,204&gt;0,05 and for variabel 0,158&gt;0,05 liquidity simultaneously or jointly variable profitability, investment opportunity and liquidity have a significant influence on dividend policy. Finally, the author suggests to investors in the Indonesia Stock Exchange for more attention to the information released by the company in making the decision to invest. Keywords :       Profitability Ratios, Investment Opportunity, Liquidity and  Dividend Policy.
PENGARUH AKUNTABILITAS, INDEPENDENSI, PENGALAMAN KERJA DAN STANDAR AUDITTERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK KOTA BATAM E Janrosl, Viola Syukrina
Jurnal Ekobistek Vol 6, No 1 (2017): Jurnal Ekobistek UPI "YPTK" Padang April 2017
Publisher : Universitas Putra Indonesia YPTK Padang

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Abstract

Akuntan publik merupakan suatu profesi yang memberikan jasa audit atas laporan keuangan perusahaan. Melalui pemberian jasa ini akuntan publik membantu baik manajemen maupun pihak luar sebagai pemakai laporan keuangan untuk menentukan secara objektif dapat dipercaya tidaknya laporan keuangan perusahaan. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh akuntabilitas auditor,  independensi auditor, pengalaman kerja dan standar audit terhadap kualitas audit pada Kantor Akuntan Publik di Kota Batam. Populasi dalam penelitian ini berjumlah 60 orang auditor. Teknik yang digunakan adalah sampel jenuh dimana semua anggota populasi digunakan sebagai sampel sehingga jumlah sampel adalah 60 orang auditor. Metode analisis data dalam penelitian ini adalah metode kuantitatif. Teknik pengambilan sampel yang digunakan adalah Non Probability Sampling. Hasil penelitian menunjukkan bahwa akuntabilitas auditor berpengaruh signifikan terhadap kualitas audit dengan nilai signifikan  0,002 &lt; 0,05, independensi auditor berpengaruh signifikan terhadap kualitas  audit dengan nilai signifikan  0,000 &lt; 0,05,  pengalaman kerja auditor tidak berpengaruh signifikan terhadap kualitas audit dengan nilai  0.077 &gt; 0,05, standar audit  berpengaruh signifikan terhadap kualitas audit dengan nilai  0.01&lt; 0,05 Nilai R Square menunjukkan bahwa persentase variabelakuntabilitas auditor,independensi auditor, pengalaman kerja dan standar auditterhadap kualitas audit sebesar 47,1%. Sedangkan sisanya sebanyak 52,9% dijelaskan oleh variabel-variabel lain yang tidak dimasukkan dalam model penelitian ini. Keyword: Akuntabilitas, Independensi, Pengalaman Kerja, Standar Audit, Kualitas Audit
EVALUASI PENERAPAN PERLAKUAN DAN PENGUNGKAPAN AKUNTANSI AKTIVA TETAP PADA PT BALI PERMAI CEMERLANG DI KOTA BATAM Poluan, Merlin; Janrosl, Viola Syukrina E
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol 8, No 1 (2020): JE VOL 8 NO 1 (2020)
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.467 KB) | DOI: 10.35794/emba.v8i1.28022

Abstract

Aset tetap merupakan hal yang penting bagi perusahaan karena termasuk ke dalam kekayaan perusahaan dan menghasilkan manfaat ekonomis untuk masa depan.Adapun tujuan penelitian ini ialah untuk mengevaluasi penerapan perlakuan dan pengungkapan akuntansi aktiva tetap berdasarkan dengan PSAK no 16 (2018) pada PT Bali Permai Cemerlang. Penelitian ini menggunakan penelitian kualitatif dengan memaparkan hasil analisis menggunakan pendekatan metode deskriptif.Teknik pengumpulan data dengan cara observasi, wawancara, dan dokumentasi. Analisis ini dipaparkan dengan cara membandingkan laporan keuangan dan hasil wawancara terhadap PSAK no 16.Hasil penelitian ialah PT Bali Permai Cemerlang dalam menerapkan perlakuan akuntansi aset tetap masih belum sesuai dalam beberapa hal.Salah satunya dalam menentukan harga perolehan aktiva tetap yang belum dapat dikatakan andal disebabkan oleh biaya biaya yang mendukung dalam rangka memperoleh aktiva tetap tidak termasuk ke dalam harga perolehan, dan aset tidak produktif masih diakui dalam harga perolehan.Dan dalam pengungkapan aktiva tetap masih belum sesuai karena ada perubahan dalam harga perolehan aktiva tetap sehingga nilai aktiva tetap yang diungkapkan dalam laporan keuangan masih belum tepat. Sehingga kesimpulan yang dapat peneliti sampaikan dalam penerapan perlakuan dan pengungkapan akuntansi aktiva tetap PT Bali Permai Cemerlang masih belum sepenuhnya sesuai depan peraturan standar akuntansi keuangan yang berlaku di Indonesia. Kata kunci: Aset tetap, PSAK 16, Penerapan Perlakuan, Pengungkapan 
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGAMBILAN KREDIT OLEH PELAKU USAHA KECIL MENENGAH PADA DEBITUR BANK PERKREDITAN RAKYAT KOTA BATAM Efriyenty, Dian; E Janrosl, Viola Syukrina
Aksara Public Vol 1 No 3 (2017): Agustus (2017)
Publisher : EDUTECH CONSULTANT

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Abstract

This study aims to determine the effect of interest rate, collateral, nominal credit and banking services to decision-making credit by small businesses on the debtor BPR medium in Batam from year 2012 to 2016. The sampling method used this research is non probability sampling with purposive sampling. The sample in this study is small and medium enterprises BPR borrowers in Batam which totaled 86. The results of the test F interest rates, guarantees, loans and bank services nominal influence on decision-making loans. The results of the t test and the nominal interest rate loans significantly influence the decision-making loans. While guarantees and bank services does not affect the decision-making due credit loan capital known to the public with no hard collateral requirements. So also in terms of service, communication and administration at BPR lack of providing information to the debtor UKM quick and responsive in addressing complaints of UKM.
ANALISIS PENGARUH ASET, JAMINAN DAN SUKU BUNGA PINJAMAN PERBANKAN TERHADAP KEPUTUSAN KREDIT PARA PELAKU UMKM KECAMATAN SEKUPANG BATAM E Janrosl, Viola Syukrina
Aksara Public Vol 1 No 4 (2017): November (2017)
Publisher : EDUTECH CONSULTANT

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Abstract

Abstract This study aims to analyze the influence of assets, guarantees and lending rates on credit decisions perpetrators of SMEs Sekupang Batam District. Sampling method used is non probability sampling method by purposive sampling. The sample in this study is the perpetrator of MSME Sekupang District amounting to 96 who take credit in Commercial Banks and Rural Banks. The result of the t test shows that the asset and the interest rate affect the credit decision while the guarantee does not affect the credit decision. This is because the perpetrators of SMEs, especially in the District Sekupang Batam on average do not have a grant that has been used as a requirement in Commercial Banks and Bank Perkreditan Rakyat. Such as vehicles in the form of BPKB cars that can be made in Grade Perkreditan Rakyat is for 1998 and Bank 2015 and above. The results of the F test Assets, Guarantee and Interest Rates Banking loans affect the credit decisions of the perpetrators of SMEs Sekupang Batam District.
ANALISIS FAKTOR YANG MEMPENGARUHI PENGAMBILAN KREDIT PELAKU UKM PADA DEBITUR BPR KOTA BATAM Efriyenti, Dian; Janrosl, Viola Syukrina E
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 2, No 1 (2017): JUNI 2017
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47335/ema.v2i1.12

Abstract

This study aims to determine the effect of interest rate, collateral, nominal credit and banking services to decision-making credit by small businesses on the debtor BPR medium in Batam from year 2012 to 2016. The sampling method used this research is non probability sampling with purposive sampling. The sample in this study is small and medium enterprises BPR borrowers in Batam which totaled 86. The results of the test F interest rates, guarantees, loans and bank services nominal influence on decision-making loans. The results of the t test and the nominal interest rate loans significantly influence the decision-making loans. While guarantees and bank services does not affect the decision-making due credit loan capital known to the public with no hard collateral requirements. So also in terms of service, communication and administration at BPR lack of providing information to the debtor UKM quick and responsive in addressing complaints of UKM. Keywords: Interest;Security; Loan Amount;Bank Services and decision-making credit
Co-Authors Annisa Anugrah Maulidina Argo Putra Prima Dessy Eka Sari Diah Anggraini Asri Ningrum Dorasi Yulidia Nababan Efriyenti, Dian Efriyenti, Dian Efriyenty, Dian Elsya Pakaria Loyda Framita Framita Handra Tipa Hotma Uli Simatupang Imran Aslan Joyce Lim Juliana Juliana Seve Nengshy R Kamilatus Sholikah Khadijah Khadijah Khadijah Kiki Futich Rosida Kristina Kristina Naomi Angel S Nurhidayah Dalimunthe Poluan, Merlin Purba, Neni Marlina BR Rita Anggraini Sofie Tessa Tuwonaung Sri Afridola Sri Zetli Tiurmaulina Sinaga Triana Amanda Rustan Y Yuliadi Yuliadi Yuliadi Yuliadi Yuliadi Yuliadi Yuliani Yuliani