Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam

PENGARUH AKUNTABILITAS, TRANSPARANSI, DAN FLEKSIBILITAS TERHADAP EFEKTIVITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DENGAN APLIKASI RENCANA KEGIATAN DAN ANGGARAN SEKOLAH (ARKAS) SEBAGAI VARIABEL MODERASI (Studi Empiris Pada SD Negeri dan Swast

Fiky Nela Syifa — Wed, 22 Jan 2025 00:00:00 +0000

The purpose of this study is to get a better grasp on the interplay between BOS fund management efficacy and accountability, transparency, and flexibility. Additionally, we are including the ARKAS moderating variable. Quantitative research is what this is. Public and private elementary schools in the Batam Kota Sub-District that get funding from the BOS are surveyed via questionnaires to gather primary data. Accountability and transparency, according to this study, significantly impact the efficacy of BOS fund administration. Although partial flexibility does not significantly impact the efficacy of BOS fund management. Accountability, openness, and adaptability all play a role in how well BOS funds are managed. Accountability, transparency, and flexibility are moderators of BOS fund management effectiveness; nevertheless, the moderation variable ARKAS can only serve as a homologizer moderator.

ANALISIS PENANGANAN KREDIT MACET DALAM UPAYA MENGURANGI TINGGINYA NON PERFORMANCE LOAN (Studi kasus PT Bank Rakyat Indonesia (Persero) Tbk unit Sekupang)

Leony Leony, Bambang Satriawan, Nolla Puspita Dewi — Wed, 22 Jan 2025 00:00:00 +0000

The problem that occurred was that the average Non-Performing Loan (NPL) ratio of the Sekupang Unit was one of the Units with the highest NPL percentage compared to other work units with a value of 55.31%. Non-performing loans arising from the distribution of working capital loans at PT Bank Rakyat Indonesia (Persero) Tbk Sekupang Unit are still quite high, therefore the Sekupang Unit must continue to strive to anticipate the occurrence of non-performing loans in the future. To anticipate the emergence of non-performing loans, banks must be careful in analyzing the feasibility of prospective debtors' businesses before working capital loans are distributed. This study uses a qualitative method by conducting interviews with 3 sources, heads of bank units and officers who are closely related to credit problems. The results of the study found that the factors causing the occurrence of non-performing loans at Bank BRI Sekupang Unit were 2 factors, namely internal and external factors. Internal factors are caused by the customer themselves who have bad intentions not to pay off the installment obligations. External factors are factors that occur because they are beyond the control of the customer. Handling of bad debts carried out by Bank BRI Sekupang Unit is by restructuring credit, a proactive approach and strict monitoring, collaboration with the collection and legal team, selling repossessed assets (AYDA), strengthening credit policies, training and education of staff, credit recovery programs, providing incentives for quick settlement, strengthening relationships with customers.

ANALISIS PEMAHAMAN E-COMMERCE, LITERASI KEUANGAN DAN PENGETAHUAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA MAHASISWA JURUSAN AKUNTANSI DI KOTA BATAM

Annisa Alimatur Rosyidah, Bambang Satriawan, One Yantri — Wed, 22 Jan 2025 00:00:00 +0000

The objective of this study is to determine the effect of understanding e-commerce, financial literacy, and entrepreneurship knowledge on the entrepreneurial interest of accounting students in Batam City, using a quantitative method. The population consists of active accounting students in Batam City, with a sample size of 98, and a questionnaire as the data collection technique. The data analysis results show that, partially, the variable of understanding e-commerce (X1) has a significant positive effect on the entrepreneurial interest of accounting students, financial literacy (X2) has a significant positive effect on the entrepreneurial interest of accounting students, and entrepreneurship knowledge (X3) also has a significant positive effect on the entrepreneurial interest of accounting students. Simultaneously, the variables of understanding e-commerce, financial literacy, and entrepreneurship knowledge have an effect on the entrepreneurial interest of accounting students in Batam City.

PENGARUH STRUKTUR MODAL, PERPUTARAN MODAL KERJA, PERTUMBUBUHAN AKTIVA TERDAHAP PROFITABILITAS PADA PERUSAHAAN PT. AFP DWILESTARI TAHUN 2019-2023

Maslina Br Marpaung, Nolla Puspita Dewi, Faris Ramadhan — Wed, 22 Jan 2025 00:00:00 +0000

The capacity of a business to gauge its management is called profitability, and it is determined by the amount of money that the business makes from its investments and sales. Increase in Asset Value and Working Capital Turnover for Maximum Profitability. This thing happened at PT AFP DWILESTARI where profits went up and down at different times. Indications of working capital turnover include quantitative working capital and debt to asset ratios, and indications of assets to profitability include return on assets and This study employs a descriptive verification method to examine one Batam-based company, PT AFP DWILESTARI, using data from their quarterly financial reports over the past five years. The results are available in a variety of formats, including multiple linear regression analysis, a report on auto-tests, a partial Pearson occurrence coefficient, a determination coefficient, and tests for normality, multicollinearity, heteroscedasticity, and auto-tests.

ANALISIS SISTEM PENGENDALIAN INTERN PIUTANG USAHA TERHADAP RESIKO PIUTANG TAK TERTAGIH PADA PT. SARANA YEOMAN SEMBADA

Ira Pasira, Bambang Satriawan, Nona Jane Onoyi — Wed, 22 Jan 2025 00:00:00 +0000

Receivables are a measure of success for a company, because accounts receivable is the largest part of current assets and a substantial portion of the total assets of the company. For that reason, internal control is needed which aims to make things run according to them should so that in this case they can improve the effectiveness and efficiency of the company's operations. This research was conducted at PT. Sarana Yeoman Sembada from March to July 2018. Analysis of the data used in this study was to use descriptive analysis method, which first collected the existing data and then clarified, analyzed, then presented so as to provide an overview clear about the situation under study. Types of data sources used are primary data and secondary data. The results of research conducted by the researchers indicate that internal control set in PT. Sarana Yeoman Sembada is not in accordance with the elements of good internal control.