D-4 Akuntansi Manajerial

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Analisis Pengaruh Budaya Organisasi Dan Gaya Kepemimpinan Terhadap Kepuasan Kinerja Karyawan
(Politeknik Negeri Batam, 2013-07-02) Anggraini, Ria; Darmawan, Arif
Quality of human resources will be met if job satisfaction as elements that affect the performance can be created perfectly. This study to examine the influence of organizational culture and leadership style on job satisfaction and employee performance. The population was Batam Polytechnic academic staff by 95 people. The influence of organizational culture, leadership style, job satisfaction and employee performance is a variable that will be tested in this study. Analysis tools used in this study is Path Analysis. The analysis showed that the significant negative effect of organizational culture on job satisfaction, leadership style significant positive effect on job satisfaction, organizational culture significant negative effect on employee performance, leadership style significantly negative effect on employee performance, job satisfaction significant positive effect on employee performance and style leadership significant positive effect on organizational culture.
Pengukuran Kepuasan Mahasiswa Terhadap Perlayanan Pendidikan Di Jurusan Manajemen Bisnis Politeknik Negeri Batam
(Politeknik Negeri Batam, 2013-07-29) Fitriani, Fitriani; Gunawan, Hendra
The quality of educational system supports the formation of high quality human resources. The variable quality in this research was measured to know the ability in consumers expectations and the scholars as the most important consumer in educational system. This research aimed to measure afternoon and evening scholars’s expectation and satisfaction to the service which has been given by Business Management Department of Batam State Polytechnic using difference test methods (t-test). This research also provides performance’s assessment by services based on Surat Keputusan Menteri Pendayagunaan Aparatur Negara Nomor: KEP/25/M.PAN/2/2004. The results indicate there are differences in the quality of service and performance expectations between regular classes and regular classes during the evening, whereas for the satisfaction of the results obtained showed no differences satisfaction and service quality performance between regular classes and regular classes during the evening. In general, the quality of services in the category of service performance "GOOD". The research was conducted only in the Business Management Department does not involve other departments so hopefully next research scope can be expanded by adding respondents from other majors.
Faktor Faktor Yang Mempengaruhi Keputusan Manajemen Dalam Pemilihan Perusahaan Outsourcing
(Politeknik Negeri Batam, 2013-07-29) Resky Rara Lebang, Sury; Gunawan, Hendra
Outsourcing has become an increasingly popular option for many organizations. But they vary in terms of activities being outsourced, reasons for and benefits from outsourcing, and how the decision was made. This research presents an empirical research on five companies. It found out, in most cases it was the peripheral support activities being outsourced with cost reduction as the primary driver. Outsourcing decision was being made early in process without active involvement of the in house provider, and there were problems in supplier selection and management. The research identified preoutsourcing decision process and post-outsourcing management as the two key areas that gave cause for concern and offered recommendations for improvement.
Analisis Perbandingan Kinerja Perusahaan Sebelum Dan Sesudah Adopsi Ifrs Pada Perusahaan Manufaktur Di Bursa Efek Indonesia
(Politeknik Negeri Batam, 2013-08) Putri, Wika Arsanti; Darmawan, Arif
This study aims to determine whether there are significant differences in the performance of the company before and after the company adopted IFRS. ROI, NPM and TAT are described by the company's performance. This This study uses difference test Paired t-tests. Before the test the differences, the data in the first test of normality. Results of this study showed no significant difference between the performance of the company before and after the adoption of IFRS. This study is limited to manufacturing companies of BEI that could change if the results of research may be carried out in all sectors of existing businesses.
Pengaruh Reputasi Auditor Dan Kinerja Keuangan Terhadap Manajemen Laba
(Politeknik Negeri Batam, 2013-08) Fitri, Rahma; Kartikaningdyah, Ely
The financial report is a summary of the financial transactions that occurred during the financial year in question. So its strategic financial statements resulted in management was often put through interventions in preparing and reporting financial statements. This study aimed to determine the effect of auditor reputation that distinguished between the Big Four auditors and non-Big Four auditors on earnings management and to determine the effect of financial performance proxied by CAR to earnings management. This study is a quantitative method with secondary data banking companies listed in Indonesia Stock Exchange 2010-2012. The analysis used is a simple regression analysis. The results showed that the reputation of the auditor (Big Four and non-Big Four) does not affect earnings management and financial performance proxied by CAR does not significantly affect earnings management.
Hubungan Antara Opini Audit Atas Laporan Keuangan Daerah, Pendapatan Asli Daerah (Pad) Dan Dana Alokasi Umum (Dau) Dengan Kinerja Keuangan Daerah Kabupaten/Kota
(Politeknik Negeri Batam, 2013-08-21) Angelina, Novita; Irsutami, Irsutami
This research aims to find out the correlation between audit judgments in regional financial report, Local Government Revenue (PAD) and General Allocation Fund (DAU) to a regional government financial performance. In measuring regional income statement to use value for money concept. the data analyzed in this study used a sample of city / county on the island of Sumatra, with reference to the Regional Financial Statements which have been published in 2011. This study uses data analysis with a Pearson correlation of data processing and testing using SPSS 17.0. The result of this study show; (1st)a exceedingly weak negative correlation between audit judgment in regional financial report and regional government financial performance; (2nd) a strongly positive correlation between PAD and regional government financial performance; and (3rd) a negative correlation between DAU and regional government financial performance.
Analisis Pengaruh Manajemen Modal Kerja Terhadap Profitabilitas (Studi Pada Perusahaan Properti Dan Real Estate Yang Go Public Di Bei Tahun 2006 - 2011)
(Politeknik Negeri Batam, 2013-08-23) Sitorus, Yuni Sartika; Irsutami, Irsutami
This study aimed to determine the effect of working capital manajemen on independence of profitability. The method used is regression analysis to compare the three variables is average collection period, inventory turnover in days, dan average payment period (independent variable) with the independence of profitability/ROI (dependent variable). Using a sample of 12 property and real estate companies, this study was able to prove that the working capital management significantly negative effect on profitability (ROI).
Pengaruh Informasi Akuntansi Terhadap Pengambilan Keputusan Manajerial Pada Perusahaan-Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (Bei)
(Politeknik Negeri Batam, 2013-08-29) Harma, Ratih; Adi Wibowo, Seto Sulaksono
This research about accounting information at 62 (sixty two) company which enlist in Effect Exchange Indonesia (BEI) Period 2008-2012. Accounting information the used is share price and profit and also its influence to decision making of manajerial, namely in have invesment. Analysis the used is analysis of regresi measured of statistical value of data t make an audit of profit, share price and invesment. At result of statistical t test, because profit probability much more small from 0.05 hence model of regresi can be used for the prediction of invesment or can be said that by personal profit have an effect on signifikan to invesment while share price do not have an effect on to invesment because its probability much more big from 0.05.
Persepsi Mahasiswa Akuntansi dan Alumni Program Studi Politeknik Negeri Batam Yang Telah Bekerja Terhadap Etika Bisnis
(Politeknik Negeri Batam, 2013-09) Iranovita Simanjuntak, Ime; Sinarti, Sinarti
Ethics is a moral principle and the Act became a grounding bertindaknya someone so what he does is viewed by the public as a commendable Act and enhance the dignity and honor of a person. Business ethics is indispensable in the world of work increasing power saingnya, so with the existence of business ethics is the basis of every profession expert to be obedient on Basic. This research aims to examine and provide empirical evidence about the difference of perception between the accounting student who was still sitting on the bench and associated with the accounting student alumni have been working against business ethics. The population of this research are students majoring in accounting school year 2012/2013 and all accounting study program alumni at Batam State Polytechnic College. Sampling taken by respondents from the sample population of 127. This study used a purposive sampling method, criteria for college students is a student of accounting courses that have attended the courses for alumni and business ethics is an Accounting study program alumni have worked. The Data collected by means of questionnaires. Test results suggests that there was no difference in the perception of the business ethics between students graduate who have worked.
Analisis Hubungan Antara Opini Audit Dengan Kinerja Keuangan Pada Perusahaan Go Public
(Politeknik Negeri Batam, 2013-09-01) Prawiranegara, Erico; Irsutami, Irsutami
This research is based on performance of some company is not conform with audit opinion has given. For example Enron’s Case. Another that, previously relationship between both Opinion Audit and Finance Performance of Company has done. And the result shown different. For this research, ROA as finance performance of company to correlated with audit opinion. With used to Partial Correlation, research for 42 go public company in manufacturing has shown that between audit opinion and finance performance of company has correlated. But, correlation is not strong because value 0,482 is smaller than 0,5. Researcher hopes that it should to be more research with different variabel for finance performance of company to be able describe relationship is more strict right.
Perencanaan Pajak Dalam Rangka Penghematan Pembayaran Pajak Terutang Studi Kasus pada PT. GL HI-TECH Indonesia
(Politeknik Negeri Batam, 2013-09-16) Pernanda, Dian; Arniati, Arniati
The purpose of tax planning is not to implement fraud in tax obligation, but to use opportunity regarding tax regulation which can give benefit to company and not affecting loss government legally. This research is done to make tax planning in order to reduce tax payable of PT GL HI-TECH INDONESIA. The efforts that can be done to implement tax planning to minimize company tax payable (PPh) are by reduce undetectable expenses, increase deductible expenses, selecting accounting method and purchase aset with leasing. Researcher use interview method, documentation and observation to get information/data accurately form the company. The result of research show that the tax planning that can be implemented in PT GL HI-TECH INDONESIA are by increase expectable income by doing postpone of income, increase material service expenses by recording in advance, prepare normative list of entertain expenses, maximize depreciation expenses and repair maintenance expenses by using vehicle 100% for company operational, selecting depreciation method by using double declining and purchase aset with leasing.
Pengaruh Kompensasi, Motivasi, dan Komitmen Organisasional Terhadap Kinerja Karyawan
(Politeknik Negeri Batam, 2015) Agus Tiyawan, Rian; Septiari, Dovi
Employee’s are one of the assets of the company in obtaining revenue. Employees who have the quality and integrity is a resource that is expected of the company. Efforts by the company to gain human resources which are expected to contribute positively in the improvement of employee performance. This research have purpose to found the influence of financial compensation, nonfinancial compensation, motivation, and organizational commitment to employee performance. Respondents in this study were 396 permanent employees who worked in manufacturing companies in Batam, a data analysis technique used is a simple regression analysis. The research found that financial compensation and nonfinancial compensation has no direct influence on employee performance, but motivation and organizational commitment directly affect the performance of employees in Batam. Based on these results, it is advisable for the company to pay more attention to the policy of compensation, motivation, and creating employee commitment so that the performance of employees in the company will be increase. This study is limited to permanent employees of manufacturing companies in Batam, then for subsequent studies recommended to use sample from other types of company.
Pengaruh Ukuran Perusahaan, Kebijakan Dividen, Kinerja Keuangan Dan Konvergensi Ifrs Perusahaan Terhadap Tindakan Income Smoothing Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia
(Politeknik Negeri Batam, 2015-06-15) Doraini, Saadatut Azizi; Wibowo, Seto Sulaksono Adi
Earnings information is a component of the company's financial statements are intended to assess the performance of the company. Investors' attention is often focused only on information provided by the company profits. It can give an opportunity for management to take action income smoothing (income smoothing). In this cas, the selected variables are size, dividend payout ratio, return on asset financial leverage, net profit margin and IFRS convergence. The statistical method used is logistic regression in service companies listed in Indonesia Stock Exchange in 2010 through 2013.These results indicate that the variable size of the company, financial leverage, net profit margin significantly positive influence. Inversely variable dividend payout ratio and the company's profitability significantly negative influenc and convergence of IFRS variable has no effect on income smoothing.
Pengaruh Pengungkapan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan
(Politeknik Negeri Batam, 2015-06-29) Sabillilah, Arisma; Sulaksono Adi Wibowo, Seto
The purpose of this research is to analyze the impact of CSR reporting and every single indicator in the CSR (based on GRI indicator) on firm value (used ToHiミ’s Qぶ aミd ┘hich indicators are the most important concern for firm. Method that used in this research is quantitative method with panel data regression analysis. The research was conducted for mining sector and basic chemical industry sector in Indonesia Stock Exchange 2009-2013. The result of this study found that 6 indicators from CSR economy, environment, employee, HAM, sociality, and product responsibility not have an effect to firm value so it is with CSR reporting. This result showed that corporate social responsibility disclosure froマ firマ doesミ’t affect the firマ ┗alue iミ stockholder perceptioミ. The liマitatioミs of this research is firマ didミ’t puHlish aミミual report oミ 2009, less iミterest froマ firs to do CSR disclosure activity, and only used 2 sector industry for sample.This eマpirical results iミdicate that the stockholders didミ’t put マuch coミcerミ iミto CSRD activity because it is something that firm basiclly to do. Suggest for firm that recoママeミded to iミcrease CSRD acti┗ity as firマ’s coミcerミ to eミ┗iroミマeミt not only follow the rules and for next similiar research should use more sample data.
Pengaruh Insentif Dan Komitmen Karyawan Terhadap Prestasi Kerja
(Politeknik Negeri Batam, 2015-07-01) Ramadhani, Ginta; Darmawan, Arif
The purpose of this study was to determine the effect of the incentive and commitment of employees on job performance. The incentives consist of monetary incentives and non-monetary incentives, while the commitment consists of three variables: the willingness of employees, employee pride and loyalty of employees. While the performance can be measured by quantity of work indicators, quantity of work, and timeliness. Respondents in this study were 430 permanent employees of the bottom level of the operator who worked on the production at manufacturing companies in Batam, analysis technique used is a simple linear regression analysis. Results of the study found that monetary incentives, non-monetary incentives, the willingness of employees, employee pride, and loyalty of employees to have an influence on employee performance. Based on these results it is advisable for the company to provide the right incentives and can increase employee commitment and achievement towards the better. This study is limited to regular employees under section level production operator at a manufacturing company in Batam, so further research is recommended to use samples from other companies.
Pengaruh Pemberian Reward dan Motivasi Kerja Terhadap Kinerja Karyawan pada Perusahaan Jasa Pelayanan Telekomunikasi di Batam
(2015-07-01) Handayani, Ratih; Irsutami, Irsutami
This research intends to evaluate the effects of reward and motivation on employee performance. This research was conducted specifically on the telecommunications services company in Batam in 2015. The data was collected using a questionnaire to the respondent. The study tested the validity and reliability, the classic assumption test, and test multiple regression analysis. Results from this study is the reward positive and significant impact on employee performance, motivation and significant positive effect on the employee performance, reward and motivation positive and significant impact on the employee performance. Limitations of the research is a company that is used is limited to the services sector. As for the implications and suggestions for future research is the number of samples multiplied so get more accurate data, add another variable or using references other variables that effect the performance of the employee.
Pengaruh Total Quality Management Terhadap Efisiensi Biaya Kualitas
(Politeknik Negeri Batam, 2015-07-02) Hamdani, Abi; Irsutami, Irsutami
Facing global competition companies manufacturing industry, especially in Batam required continuing to improve quality but do not waste cost. Total quality management is a management system that can be used as a response to these problems, because according to experts of modern management of production processes in manufacturing companies refers to the improvement of quality will produce a quality product that is free from damage, it means the waste can be avoided so that the cost of production per unit would be cheaper to prove the truth of this research. This study is conducted with the aim to observe influence of total quality management (TQM) toward the efficiency cost of quality in manufacturing companies in Batam city, based on the perception of employees. The technique used is multiple linear regressions with associative research method. This study include 6 subvariable of TQM which is focused on the customer, obsession on quality, teamwork, continuous improvement, training and education and empowerment and influence employee engagement measured through multiple regression test, f test, t test, and r2 test. The results of the study indicate weak correlation between subvariable TQM individually to the efficiency of the cost of quality, the conclusion drawn based on the statistical results is to focus on customer, obsession on quality, teamwork, continuous improvement, training and education and the empowerment and involvement of employees does not affect the partial and simultaneously to increase the efficiency of the cost of quality
Dampak Lingkungan Kerja Terhadap Produktivitas Karyawan pada Perusahaan Manufaktur Galangan Kapal di Batam
(Politeknik Negeri Batam, 2015-07-03) Natalia, Natalia; Irawan Setianto, Adi
This study aims to determine the impact of working environment on employees’ productivity. This study took place in shipyard manufacturing company located in Batam. Sample in this study of 315 respondents used quantitative approach with questionnaires method by using simple random sampling technique. The analysis technique applied multiple linear regression and the statistic test using SPSS 20.0. with the number of respondents as many as 315 employees. The analysis technique applied simple linear regression. The result indicates that either physical or non-physical working environment have positively and significantly impact with a contribution of 63,4% on employees’ productivity.
Pengaruh Kepemimpinan Transformasional Terhadap Kepuasan Kerja Dan Komitmen Organisasional Karyawan Pada Praktisi Akuntansi Di Batam
(Politeknik Negeri Batam, 2015-07-08) Sari, Wenda Purnama; Setianto, Adi Irawan
The purpose of this study was to examine the effect of eachs variable, transformational leadership (X), job satisfaction (Y1), organizational commitment (Y2) of accounting practitioners in Batam. Samples in this study of 45 respondents and this study used quantitative approach with questionnaires method by using simple random sampling technique. The research using program SPSS 16.0. The research were obtained transformational leadership variables positif and significantly influence job satisfaction of accounting practitioners in Batam. Variable transformational leadership also positif and significantly influence organizational commitment of accounting practitioners in Batam. The author argues for the next study is expected to add criteria and other indicators are not discussed in this study. Subsequent research can also extend the sample population to other organizations with different fields.
Pengaruh Supply Chain Management Terhadap Keunggulan Kompetitif Pada Perusahaan Jasa Perjalanan Wisata
(Politeknik Negeri Batam, 2015-07-10) Yuliani, Tri; Septiari, Dovi
Supply Ihaiミマaミageマeミt is a Ioマpaミy’s strategiI to gaiミ optiマal Ioマpetitive advantage in its business environment. This study aims to determine the effect of supply chain management on competitive advantage. Respondents in this study were 46 managers of tour and travels company in Batam. The data analysis technique used is simple regression analysis. This study found that supply chain management can affect competitive advantage, which the significant score is 0.002. From this result, it is necessary for the company to implement and pay attention in practicing supply chain management to gain optimal competitive advantage. This study is limited to managers of tour and travels company in Batam, then for subsequent studies recommended to use sample from other types of company or other regional company.

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