Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam

ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN ASURANSI KONVENSIONAL DAN ASURANSI SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022

Nona Jane Onoyi, Hasyaridho Nirwansyah, Bambang Satriawan — Tue, 20 Aug 2024 00:00:00 +0000

This study aimed to compare the financial performance of Takaful and Conventional listed on the stock exchanges in Indonesia. Year study period 2020-2022 using Common Size and Trends Index Numbers. The method applied in this study was quantitavie method. The samples of this study were 6 insurance companies in 2020-2022 and selected using purposive sampling technique. The types of data used on this study was secondary data. The method of data collection was company financial report and the technique of descriptive analysis. hypothesis testing using the "Independent Sample t-Test" to see the difference in financial performance Takaful and conventional insurance as a whole. The test results showed that there was no significant difference between the financial performance of Takaful and conventional insurance. However, if viewed from the mean (average) of various methods used during the 2020-2022 overall Takaful and conventional insurance alike.

PENGARUH NILAI TUKAR, SUKU BUNGA SBI DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BEI PERIODE 2017-2021

Anna Aisyah Lubis, One Yantri, Diana Titik Windayati — Tue, 20 Aug 2024 00:00:00 +0000

This research aims (1) to determine the effect of the exchange rate on stock prices listed on the Indonesia Stock Exchange for the 2017-2021 period, (2) to determine the effect of the Bank Indonesia Certificate Interest Rate on stock prices listed on the Indonesia Stock Exchange for the 2017-2021 period, (3 ) to determine the effect of profitability on stock prices listed on the Indonesia Stock Exchange for the 2017-2021 period, and (4) to determine the simultaneous effect of exchange rates, Bank Indonesia Certificate interest rate and profitability on stock prices listed on the Indonesia Stock Exchange for the 2017-2021 period. . The method used in this study is a quantitative method. The test results are linear regression equation Y = 65.450 – 6.052 X2 + 0.330 X1 – 0.100 X3 + e. Partially, the exchange rate has a significant negative effect with a t-count value of -3.084 and a significance value of 0.003. The Bank Indonesia Certificate interest rate has no significant positive effect with a t-count value of 0.852 and a significance value of 0.396. Profitability has an insignificant negative effect with a t-count value of -1.658 and a significance value of 0.100. Simultaneously the exchange rate, Bank Indonesia Certificate interest rate and profitability affect the stock price with a value of 0.008. The Adjusted R Square value of exchange rates Bank Indonesia Certificate interest rate, and profitability on stock prices is 9.6% while 90.4% is influenced by other variables not discussed in this study.

PENGARUH RETURN ON ASSETS, LEVERAGE DAN KOMITEAUDIT TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022

Ely Kurniawati, Nuraslina Nuraslina — Tue, 20 Aug 2024 00:00:00 +0000

The aim of this research is to see the partial influence of Return on Assets, Leverage, Audit Committee on Tax Avoidance. The type of research used is quantitative research. The sampling technique uses a purposive sample method. The population and sample in this study were 114 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange. The type of data used is secondary data using data sources taken from previously available research. The data analysis techniques used are: descriptive statistical analysis, classical assumption test, multicollinearity test, multiple linear analysis test, hypothesis test. In this research, SPSS version 26 for Windows was used to test validity, reliability and descriptive analysis to test hypotheses. The results of this research show that: Return on Assets has a significant negative effect on tax avoidance, Leverage has a significant positive effect on tax avoidance and the Audit Committee has an insignificant negative effect on tax avoidance.

SISTEM INFORMASI AKUNTANSI PENJUALAN PADA KOPERASI BUDI LUHUR BERBASIS TECHNOPRENEUR DI TANJUNG PIAYU BATAM

Milleni Nurizatillah Undaresta, Nolla Puspita Dewi, Benni Sumarman — Tue, 20 Aug 2024 00:00:00 +0000

The purpose of this research is to determine the sales accounting information system at the Budi Luhur Cooperative in Tanjung Piayu. The problem studied in this cooperative is a technopreneur-based accounting information system regarding the characteristics, elements and procedures of accounting information systems. This research is descriptive qualitative research and data sources that use primary data and secondary data. Primary data was obtained from interviews and direct observation and secondary data was obtained through books and proof of cooperative transactions. The results of this research provide information that the accounting information system in the Budi Luhur cooperative is appropriate but still has shortcomings. This can be seen from several problems, namely the occurrence of duplicate tasks and some still using Microsoft Excel so that errors can occur in inputting data. And from this research it is hoped that the Budi Luhur cooperative can use the same system application so that it can minimize the occurrence of errors in inputting data and can make it easier to input data automatically.

THE EFFECT OF ACCOUNTABILITY, TRANSPARENCY AND ACCOUNTING INFORMATION SYSTEMS ON EFECTIVENESS OF BOS FUND MANAGEMENT ON BATAM STATE HIGH SCHOOL

Nurul Rahmatunisya Edison, Mursal Mursal, Suyanto Suyanto — Tue, 20 Aug 2024 00:00:00 +0000

Schools are one of the public sector organizations engaged in the education sector that has played an important role in producing quality generations. The goal of national education is to train a young generation with personality, intelligence, and skill. This study analyzes the effect of accountability, transparency and accounting information systems on the effectiveness of Bos fund management. The research method is quantitative research using multiple regression analysis and hypothesis testing. The results of this study are accountability has a positive and significant effect on the effectiveness of the management of Boss funds at Batam Negri High School, transparency has a positive and significant effect on the effectiveness of the management of Boss funds at Batam Negri High School, Accounting Information Systems has a positive and significant effect on the effectiveness of the management of Boss funds at Batam Negri High School, and together accountability, transparency and accounting information systems have a positive and significant effect on the effectiveness of the management of Boss funds at Batam Negri High School.