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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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POTENSI KEBANGKRUTAN MENGGUNAKAN MODEL ZAVGREN DAN ALTMAN PADA PERUSAHAAN DI INDONESIA Viola Syukrina E Janrosl; Argo Putra Prima; Yuliadi Yuliadi
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 16, No 2 (2022): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2022
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v16i2.4593

Abstract

Perusahaan yang bergerak di bisnis perdagangan komoditas hasil pertambangan dan energi dan juga pabrik perakitan umum. Penelitian ini bertujuan mengetahui dan memberikan bukti empiris terdapat perbedaan potensi kebangkrutan pada perusahaan pertambangan subsektor batu bara yang terdaftar di Indonesian Stock Exchange. Meningkatnya jumlah kegagalan perusahaan sebagaimana disebutkan di atas dan potensinya berdampak pada pekerjaan, kehidupan masyarakat dan ekonomi secara umum berarti bahwa sangat penting untuk dapat memprediksi peristiwa ini di Indonesia sebelum terjadi. Beberapa pemangku kepentingan seperti pemerintah, karyawan, debitur, pemegang saham, dan investor lainnya kehilangan secara substansial dalam kegagalan perusahaan ini. Populasi adalah keseluruhan kelompok orang, kejadian, benda-benda yang menarik peneliti untuk ditelaah. Sampel dalam penelitian ini adalah sub sektor pertambangan tahun 2017-2020 yang terdaftar in  indonesia stock exchange. Berdasarkan pengambilan keputusan Uji Wilcoxon jika nilai Asymp. Sig 0,05 maka dapat ditarik kesimpulan ada perbedaan antara hasil prediksi kondisi keuangan perusahaan dengan menggunakan model Zavgren dan Altman 
SOSIALISASI DAN PELATIHAN PEMBUATAN CRUDE COCONUT OIL PADA PENDUDUK LOKAL DI PULAU BELAKANG PADANG BATAM Sri Zetli; Neni Marlina Br Purba; Elsya Pakaria Loyda; Viola Syukrina E Janrosl
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2022): Volume 1 Nomor 2 2022
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (538.238 KB)

Abstract

Setiap daerah kepulauan tidak luput dari hasil perkebunan yaitu kelapa. Keberadaan pohon kelapa sangat bermanfaat sebagai sabuk pengaman terdepan sebuah pulau. Pembuatan minyak kelapa merupakan tindakan pasca panen yang sangat penting untuk buah kelapa. Minyak kelapa sering dipergunakan sebagai bahan baku industri dan pembuatan minyak goring salah satunya dikenal sebagai Crude Coconut Oil (CCO). Teknik pembuatan minyak kelapa yang baik dapat meningkatkan dan menjaga kualitas minyak yang dihasilkan. Tujuan pengabdian masyarakat ini adalah meningkatkan pengetahuan masyarakat pulau mengenai pengolahan kelapa menajadi minyak yang sehat yang tidak menggunakan pengawet, selain itu juga diharapkan masyarakat di Pulau Belakang Padang, Batam memahami pemanfaatan hasil perkebunan kelapa. Pengabdian ini melakukan sosialisasi dan pelatihan secara langsung kepada masyarakat mengenai cara pengolahan kelapa menjadi CCO. Kegiatan pengabdian ini diharapkan menjadi sebuah alternatif yang diberikan kepada petani penggarap dan pengolah serta kelompok dasawisma untuk meningkatkan kemampuan mereka dalam proses pengolahan kelapa menjadi CCO yang lebih sehat, tingkat kolestrol yang rendah, biaya produksi yang murah, hemat energi begitu juga dengan harga yang bersaing dengan minyak hasil olahan pabrik seperti minyak kelapa sawit. Dengan adanya berbagai produk olahan kelapa, implementasiya akan membawa perkembangan industri komoditas kelapa, peningkatan penyerapan tenaga kerja, peningkatan kesejahteraan masyarakat pada umumnya disamping mengembalikan citra Indonesia sebagi “negeri nyiur melambai”.
Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Program Akuntansi Untuk Berkarir Sebagai Konsultan Pajak Juliana; Viola Syukrina E Janrosl
eCo-Buss Vol. 5 No. 3 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v5i3.652

Abstract

Accounting is one of the majors that is in great demand by students in both public and private universities. Students enroll in accounting majors for a variety of reasons, including perceptions of a bright future for work, social prestige and economic progress. Professional accounting education will shape students to become experts in their field. The purpose of this study was to examine how perceptions, motivation, self-efficacy and labor market considerations can influence the career interests of accounting program students for careers as tax consultants. The research method used in this research is a quantitative research design, with primary and secondary data sources. The population in this study involved several students majoring in Accounting at tertiary institutions in Batam City in odd semesters totaling 612. In this study the technique of determining the sample size used the slovin formula with a total of 242 respondents. In this study, the sampling method used is a combination of non-probability sampling and purposive sampling approaches. Data analysis techniques used validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, coefficient of determination analysis (R2), t test and f test. The results of the study state that perceptions, motivation, self-efficacy and labor market considerations can partially and simultaneously positively and significantly influence the career interest of accounting program students for a career as a tax consultant
Pengaruh Inflasi, Kurs dan Tingkat Suku Bunga Terhadap Non Performing Loan Pada BPR Cabang Batam Nurhidayah Dalimunthe; Viola Syukrina E. Janrosl
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 8 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7896108

Abstract

This study aims to analyze the effect of inflation, exchange rates and interest rates on Non Performing Loans (NPL) at BPR Batam branch. The variables examined in this study are inflation, exchange rates and interest rates as independent variables while Non-Performing Loans (NPL) as the dependent variable. In this study, the methods used for data analysis were descriptive statistical tests, classical assumption tests, multiple linear regression analysis and hypothesis testing which were processed using the SPSS (Statistical Product and Service Solutions) version 25. The data used in this study were secondary data. namely the first quarter financial reports of Conventional BPR banks which are used as the research sample. The research sample is 28 conventional banks in the city of Batam which are registered with the Financial Services Authority for the 2018-2022 period with a saturation sampling technique as a sampling technique. The results of this study based on the T test obtained the results that partially inflation, exchange rates and interest rates had no significant effect on Non Performing Loans (NPL). Based on the results of the F test or simultaneously obtained results that inflation, exchange rates and interest rates have no significant effect on Non Performing Loans (NPL).
PEMBINAAN FINANCIAL REPORT MENGGUNAKAN APLIKASI LAMIKRO DAN PROMOSI ONLINE PADA KRE CELL Viola Syukrina E Janrosl; Triana Amanda Rustan; Neni Marlina Br Purba
Jurnal Pengabdian Ibnu Sina Vol. 1 No. 2 (2022): Juli 2022
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.079 KB) | DOI: 10.36352/j-pis.v1i2.342

Abstract

An increasingly dynamic era forces every individual to be more creative in seeking opportunities in the intense economic competition. In order to balance all conditions, we are required to work hard in order to increase the economy and the welfare of workers. Things you can do, start from opening your own business or joining a partner. In this digital era, accounting applications are strongly recommended to be used by SME business actors so that micro SMEs in Indonesia can monitor all SME financial activities. The Lamikro application provides flexible and easy-to-use access, with many user-based options. Mr. Chaef is the owner whose address is Mr. chaef is the owner of KRE Cell having his address at Pasar Aviari Blok D2 no 1 has not yet implemented accounting in his business. This business only makes business expenses and income manually so that if employees commit fraud it is difficult to detect it. The decline in sales in the Covid-19 era has made this business need an injection of funds from banks, but it is hampered by the absence of financial reports for this business. KRE Cell's Statement of Financial Position and Profit and Loss has been prepared using the Lamikro Application. Although the background of business actors is not in the accounting field, they have a desire to study the Lamikro application related to the preparation of financial reports. The KRE Cell business actor has recorded transactions using the Lamikro application. The results have been achieved from the implementation of the first development of the KRE Cell financial position and profit and loss statements that have been compiled with the Lamikro Application. Although business actors do not come from accounting, they want to learn the use of applications in compiling financial reports for the reason that it is easier and faster. KRE Cell business actors have recorded transactions using the Lamikro Application. KRE Cell business actors understand promotion and marketplace using social media, namely using Facebook, Instagram.
Analisis Pengetahuan, Pemahaman Dan Bandwagon Effect Terhadap Minat Investasi Mahasiswa Pada Prodi Akuntansi Di Kota Batam Diah Anggraini Asri Ningrum; Viola Syukrina E Janrosl
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4549

Abstract

Minat investasi mengacu pada keinginan kuat seseorang untuk memahami segala sesuatu tentang investasi atau untuk mempelajari secara ekstensif di bidang ini sebelum melakukan investasi yang sebenarnya. Kini terjadi penghambatan dalam minat investasi pada mahasiswa di kota batam yang diasumsikan bahwa beberapa faktor yang mempengaruhinnya yaitu pengetahuan dalam berinvestasi, pemahaman investasi serta factor bandwagon effect dalam berinvestasi. Dalam penelitian ini menggunakan menggunakan data primer serta pembagian kuesioner untuk memperoleh data. Sampel dalam penelitian ini berjumlah 94 responden menggunakan google form dalam pembagian kuesioner. Penelitian ini menampilkan hasil yaitu pengetahuan investasi memiliki pengaruh positif dan signifikan terhadap minat mahasiswa berinvestasi, serta pemahaman investasi memiliki pengaruh positif dan signifikan terhadap minat mahasiswa berinvestasi, sementara bandwagon effect memiliki pengaruh negatif dan signifikan terhadap minat mahasiswa berinvestasi. Hasil secara simultan menunjukkan bahwa pengetahuan, pemahaman dan bandwagon effect secara bersamaan berpengaruh signifikan terhadap minat mahasiswa berinvestasi. Kata Kunci: Pengetahuan; Pemahaman; Bandwagon Effect; Minat Investasi
MACROECONOMIC ANALYSIS OF STOCK RETURNS Handra Tipa; Neni Marlina Br Purba; Yuliadi; Viola Syukrina E Janrosl
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 11 No 2 (2023): Volume 11 Nomor 2 2023
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v11i2.7238

Abstract

This study was done to investigate how the macroeconomic environment affects stock returns. Whereas sampling is based on the research criteria, the population of the study consists of financial organizations registered in LQ45. A number of analyses, including descriptive analysis, traditional presumptions, and hypothesis testing (t test, f test, and r square test), are used in the data processing approach. According to the analysis test, while inflation and interest rates have an impact on stock returns, it is not statistically significant. In contrast, the stock return has a considerable impact on the currency rate. The three independent variables have a considerable impact on stock returns when tested together.
PELATIHAN ACCURATE ONLINE DI SMK TUNAS MUDA BERKARYA KOTA BATAM Argo Putra Prima; Viola Syukrina E Janrosl; Neni Marlina Br Purba; Sri Zetli; Handra Tipa
Jurnal Pengabdian Ibnu Sina Vol. 2 No. 2 (2023): Juli 2023
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/j-pis.v2i2.569

Abstract

ABSTRAK Tujuan dari pelatihan ini agar siswa dapat menguasai Accurate sebagai aplikasi penyajian laporan keuangan. Melalui sosialisasi program studi akuntansi Universitas Putera Batam sekaligus pelatihan Accurate Online kepada siswa SMK Tunas Muda Berkarya di Kota Batam. Kementerian Pendidikan Nasional Tahun 2010 membutuhkan program keuangan brbasisis software yang diterapkan pada Sekolah Menengah Kejuruan (SMK). Salah satu software akuntansi yang digunakan dalam dunia kerja adalah Accurate. Menaggapi hal itu, perlunya pembelajaran tentang Accurate dipelajari pada SMK dalam mempersiapkan lulusan untuk menghadapi dunia kerja. Pengabdian ini dilakukan di SMK Tunas Muda Berkarya pada siswa jurusan akuntansi. Metode yang digunakan dalam pengabian ini adalah metode ceramah, praktik, dan mmberi pelatihan dalam bentuk contoh dan kasus akuntansi. Pelatihan ini diharapkan bisa menghasilkan siswa yang mampu membuat laporan keuangan dengan menggunakan Accurate Online. Hasil pelatihan melalui metode ceramah serta praktek yang difasilitasi oleh pihak sekolah di ruang serbaguna SMK Tunas Muda Berkarya dengan latihan yang diberikan setelah dipaparkannya materi kepada para peserta, maka dapat dilihat bahwa siswa sangat antusias dan semua peserta dapat mengikuti dengan baik. Para siswa menyimpan hasil pekerjaan mereka pada sebuah folder di komputer masing-masing. Dari hasil berupa laporan keuangan yang disimpan dapat dilihat bahwa peserta dapat memahami dengan baik dengan control tim pengabdi. Kata Kunci: Pelatihan, Accurate Online, Siswa SMK ABSTRACT The purpose of this training is for students to master Accurate as an application for presenting financial statements. Through the socialization of the Batam Putera University accounting study program as well as Accurate Online training for students of SMK Tunas Muda Berkarya in Batam City. The Ministry of National Education in 2010 requires a software-based financial program that is implemented in Vocational High Schools (SMK). One of the accounting software used in the world of work is Accurate. In response to this, it is necessary to study Accurate in Vocational Schools in preparing graduates to face the world of work. This service is carried out at the Tunas Muda Berkarya Vocational School for students majoring in accounting. The method used in this dedication is the lecture method, practice, and giving training in the form of accounting examples and cases. This training is expected to produce students who are able to make financial reports using Accurate Online. The results of the training through the lecture method and practice facilitated by the school in the Multipurpose Room of the Tunas Muda Berkarya Vocational School with the exercises given after the material was presented to the participants, it can be seen that the students were very enthusiastic and all participants were able to follow well. Students save their work in a folder on their computer. From the results in the form of stored financial reports, it can be seen that participants can understand well with the service team's control. Keywords: Training, Accurate Online, Students
Profitability, Leverage and Liquidity Analysis on Share Prices In Banking Companies on the Indonesia Stock Exchange Framita Framita; Viola Syukrina E Janrosl
Conference on Business, Social Sciences and Technology (CoNeScINTech) Vol 2 No 1 (2022): Conference on Business, Social Sciences and Technology (CoNeScINTech)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

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

Abstract

This work aims to provide consideration in investing in banking companies listed on the Indonesia Stock Exchange by examining the effect of profitability, leverage and liquidity variables on stock prices. Purposive sampling is a technique to determine the sample used in this work. In which the population is 45 banking sector companies and the sample obtained is 19 banking companies listed on the Indonesia Stock Exchange for the observation period from 2017-2021. This work uses secondary data in the form of an annual report on the banking sector from the annual report published on the official website of the Indonesia Stock Exchange or from the official website of each agency. The data analysis technique uses multiple linear regression analysis and software SPSS version 25 as a medium for testing hypotheses. The results of this study prove that Profitability (Return on Equity) has a significant effect on stock prices, while Leverage (Debt to Equity Ratio) and Liquidity (Current Ratio) have no significant effect on stock prices. Profitability (Return on Equity), Leverage (Debt to Equity Ratio) and Liquidity (Current Ratio) simultaneously have a significant effect on stock prices of banking companies listed on the Indonesia Stock Exchange.
Analisis Perilaku Wajib Pajak dan Penerapan E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Batam Selatan Naomi Angel S; Viola Syukrina E Janrosl
eCo-Buss Vol. 6 No. 1 (2023): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i1.677

Abstract

Pembayaran pajak merupakan salah satu bentuk kewajiban pemerintah dan keikutsertaan wajib pajak dalam pelaksanaan kewajiban perpajakan secara langsung dan bersama-sama untuk pembangunan nasional dan pembiayaan negara. Di Indonesia, wajib pajak orang pribadi hanya memiliki tingkat kepatuhan 60 sampai 70%, persentase ini belum termasuk wajib pajak pemerintah atau badan. Tim Sosialisasi E-Filling KPP Pratama Batam menyampaikan bahwa banyak wajib pajak yang tidak mengetahui dan tidak memiliki pengetahuan tentang cara penggunaan E-Filling. Metode penelitian menggunakan kuantitatif dengan jumlah sampel 100, Teknik analisis dengan menguji deskriptif, asumsi klasik dan hipotesis, Perilaku Wajib Pajak memberikan pengaruh pada Kepatuhan WPOP, perilaku Wajib Pajak memberikan pengaruh pada Kepatuhan WPOP, ada pengaruh terhadap Penerapan E-Filling atas Kepatuhan Wajib Pajak Orang Pribadi dan Perilaku Wajib Pajak dan Penerapan E- Filling ada pengaruh pada Kepatuhan Wajib Pajak Orang Pribadi secara stimulant.
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