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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) SEIKO : Journal of Management & Business BISEI: Jurnal Bisnis dan Ekonomi Islam Jurnal Akuntansi Barelang Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ilmiah Wahana Pendidikan Jurnal Bisnis Mahasiswa Economic Reviews Journal Journal of Artificial Intelligence and Digital Business Jurnal Pengabdian Cendikia Nusantara SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Efriyenti, Dian
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Pengaruh peraturan perpajakan, modernisasi sistem perpajakan dan kesadaran pajak terhadap kepatuhan wajib pajak orang pribadi Simamora, Elen Roito; Efriyenti, Dian
Jurnal Bisnis Mahasiswa Vol 5 No 5 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.810

Abstract

Kepatuhan wajib pajak orang pribadi menjadi indikator penting dalam optimalisasi penerimaan negara. Penelitian ini bertujuan menganalisis pengaruh peraturan perpajakan, modernisasi sistem, dan kesadaran pajak terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Batam Selatan. Metode yang digunakan adalah penelitian kuantitatif dengan kuesioner kepada 100 responden melalui purposive sampling. Data dianalisis menggunakan regresi linear berganda dengan SPSS versi 27. Hasil menunjukkan bahwa peraturan perpajakan berpengaruh negatif signifikan, sedangkan modernisasi sistem dan kesadaran pajak berpengaruh positif signifikan terhadap kepatuhan. Secara simultan, ketiga variabel berpengaruh signifikan. Temuan ini menegaskan pentingnya penyederhanaan regulasi, modernisasi layanan, serta peningkatan edukasi perpajakan. Oleh karena itu, pemerintah dan otoritas pajak disarankan memperbaiki regulasi, menguatkan sistem administrasi, dan memperluas program edukasi agar kepatuhan meningkat serta mendukung penerimaan negara.
DAMPAK RESTRUKTURISASI PADA KINERJA PERUSAHAAN Efriyenti, Dian; Prima, Argo Putra; Mulawarman, Mulawarman; Yusuf, Muhammad
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10806

Abstract

The case of PT Lippo's financial report manipulation is clear evidence that accounting fraud can still occur due to weak oversight by the board of commissioners. This situation even forced the government to intervene and provide assistance. This phenomenon demonstrates the weak implementation of Good Corporate Governance (GCG), where managers' personal interests prevail over the company's interests. Furthermore, company size also influences earnings management practices. Small companies more often engage in earnings management to present a superior performance to attract investors. Meanwhile, large companies are typically better able to manage risks, including political risks, allowing them to focus more on maximizing profits to strengthen the ecosystem. This study aims to examine how company size and GCG influence earnings management practices, both separately and jointly. The results of the study, conducted on 48 listed mining companies, found that company size and GCG significantly influence earnings management practices. This means that good governance and proportional company management are crucial for mitigating the risk of financial report manipulation.
Pengaruh Gaya Hidup, Kontrol Diri, Literasi Keuangan Dan Persepsi Resiko Terhadap Tren Penggunaan Paylater Dikalangan Mahasiswa Anggiaputri, Ajeng Rizky; Efriyenti, Dian
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 07 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i07.1497

Abstract

Paylater services are now a common element for online purchasing and other consumer activities in the digital age. But what effects do lifestyle, self-control, financial literacy, and risk perception have on the trend of students using Paylater? 97 students in Batam City who have used or are presently utilizing Paylater services will get questionnaires as part of this study's quantitative approach to answering this topic. According to the analysis, the trend of Paylater usage is significantly and favorably influenced by the independent factors of lifestyle, self-control, financial literacy, and risk perception. Furthermore, when considered collectively, these four characteristics exhibit a significant influence. These findings highlight the significance of improving financial literacy and better financial management to encourage prudent financial decision-making, even while students are prone to using Paylater impulsively. It is intended that this study will be used as a guide for initiatives aimed at enhancing students' financial literacy and encouraging responsible attitudes toward digital financial services.
Pengaruh Penerapan Samsat Keliling, Program E-Samsat, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Batam Kelvin; Efriyenti, Dian
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 07 (2025): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i07.1545

Abstract

Penelitian ini bertujuan untuk mengevaluasi sejauh mana implementasi Samsat Keliling, penggunaan Program E-Samsat, serta penerapan sanksi perpajakan memengaruhi tingkat kepatuhan wajib pajak kendaraan bermotor di Kota Batam. Meskipun jumlah kendaraan bermotor di wilayah tersebut terus mengalami peningkatan setiap tahunnya, tapi ketaatan pajaknya masih terbilang rendah. Untuk mengatasnya Pemerintah terus mendorong inovasi pelayanan publik melalui program Samsat Keliling dan digitalisasi pembayaran pajak via E-Samsat guna meningkatkan akses dan kenyamanan wajib pajak. Di sisi lain, sanksi administratif diberlakukan sebagai instrumen hukum untuk menumbuhkan efek jera bagi pelanggar. Studi ini memakai metode kuantitatif dengan melakukan survei terhadap seratus wajib pajak di Pusat Samsat Batam. Semua variabel independen memiliki pengaruh signifikan, baik secara individu maupun bersama-sama Temuan ini menggarisbawahi pentingnya peningkatan mutu layanan dan penegakan sanksi sebagai upaya strategis dalam memperkuat penerimaan pajak daerah.
PENGARUH KECERDASAN EMOSIONAL, PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DENGAN KEPERCAYAAN DIRI SEBAGAI VARIABEL PEMODERASI PADA PERGURUAN TINGGI SWASTA DI BATAM Efriyenti, Dian
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 3 No 1 (2018): Juni
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v3i1.281

Abstract

Abstract This study is expected for accounting students to be confident that affects empathy, because students who have high confidence will be easy to empathize with others. The sign of a student understanding of accounting is not only shown from the values obtained in the course but also if the student is to follow and be able to master the concepts related, accounting science that has been acquired so far can be applied in social life or in other words in practice the world of work. Research sample at University of Riau Islands, University of Batam and International University of Batam amounted to 82 respondents. The results showed the results of emotional intelligence and learning behavior partially and simultaneously affect the level of understanding of accounting. While confidence moderate the relationship between emotional intelligence with the level of understanding of accounting, but not significant with t arithmetic results obtained - 1.029 greater than t table -1,990, or Sig value 0.307> 0.05. Confidence moderates the relationship between learning behavior with the level of understanding of accounting, but not significant.Keywords: Emotional Intelligence, Learning Behavior, Level of Understanding Accounting, Self Confidence.Abstrak Penelitian ini diharapkan agar mahasiswa akuntansi menjadi percaya diri yang mempengaruhi empati, karena siswa yang memiliki kepercayaan diri tinggi akan mudah berempati dengan orang lain. Tanda pemahaman mahasiswa akuntansi tidak hanya ditunjukkan dari nilai-nilai yang diperoleh dalam mata kuliah tetapi juga jika siswa tersebut mengikuti dan dapat menguasai konsep-konsep terkait, ilmu akuntansi yang telah diperoleh selama ini dapat diterapkan dalam kehidupan sosial atau dengan kata lain dalam praktek dunia kerja. Sampel penelitian di Universitas Kepulauan Riau, Universitas Batam dan Universitas Internasional Batam berjumlah 82 responden. Hasil penelitian menunjukkan hasil kecerdasan emosional dan perilaku belajar secara parsial dan simultan berpengaruh terhadap tingkat pemahaman akuntansi. Sedangkan kepercayaan memoderasi hubungan antara kecerdasan emosional dengan tingkat pemahaman akuntansi, tetapi tidak signifikan dengan hasil t hitung diperoleh - 1,029 lebih besar dari t tabel -1,990, atau nilai Sig 0,307> 0,05. Keyakinan memoderasi hubungan antara perilaku belajar dengan tingkat pemahaman akuntansi, tetapi tidak signifikan.Kata Kunci: Kecerdasan Emosional, Perilaku Belajar, Tingkat Pemahaman Akuntansi, Kepercayaan Diri
Pengaruh SDM, Sistem Pengendalian Internal, dan Pemanfaatan Teknologi terhadap Kualitas Laporan Keuangan Sekolah Swasta di Kota Batam Andriani, Ricca; Efriyenti, Dian
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5884

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Sumber Daya Manusia, Sistem Pengendalian Internal, dan Pemanfaatan Teknologi terhadap Kualitas Laporan Keuangan Sekolah Swasta di Kota Batam. Penelitian ini menggunakan pendekatan kuantitatif dengan desain eksplanatori. Populasi penelitian meliputi seluruh sekolah swasta di Kota Batam, dengan teknik purposive sampling. Sampel penelitian terdiri dari 50 sekolah dengan 150 responden yang meliputi bendahara, staf administrasi keuangan, dan kepala bagian keuangan. Pengumpulan data dilakukan melalui penyebaran kuesioner menggunakan skala Likert lima poin yang disusun berdasarkan indikator kompetensi SDM, efektivitas pengendalian internal, serta tingkat pemanfaatan teknologi informasi. Data dianalisis menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS melalui tahapan uji validitas, reliabilitas, serta uji asumsi klasik.Hasil penelitian menunjukkan bahwa Sumber Daya Manusia berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan. Sistem Pengendalian Internal juga terbukti berpengaruh signifikan dalam meningkatkan akurasi, ketepatan, dan keandalan laporan keuangan. Selain itu, Pemanfaatan Teknologi Informasi memberikan kontribusi positif terhadap peningkatan kualitas laporan melalui percepatan pengolahan data, peningkatan ketelitian pencatatan, dan efisiensi proses pelaporan. Secara keseluruhan, ketiga variabel tersebut secara bersama-sama berpengaruh signifikan terhadap Kualitas Laporan Keuangan Sekolah Swasta di Kota Batam. Temuan ini menunjukkan bahwa kualitas laporan keuangan sekolah sangat ditentukan oleh kompetensi SDM, kekuatan pengendalian internal, serta dukungan teknologi informasi yang memadai dalam mendukung pengelolaan keuangan yang transparan dan akuntabel.
Pengaruh Pengetahuan Akuntansi Lingkungan, Kepekaan Lingkungan, dan Pengetahuan CSR Terhadap Perilaku Keberlanjutan Lingkungan Mahasiswa Akuntansi Nur Alam, Septian; Efriyenti, Dian
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1061

Abstract

Environmental sustainability awareness has become a crucial concern in higher education, particularly for accounting students who are expected to serve as future professionals in economic and business decision-making. This study aims to examine the effects of environmental accounting knowledge, environmental sensitivity, and Corporate Social Responsibility (CSR) knowledge on the environmental sustainability behavior of accounting students. A quantitative research design employing a survey method was adopted. Data were collected through structured questionnaires distributed to 206 active accounting students. The data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing through t-tests and F-tests. The results indicate that environmental accounting knowledge, environmental sensitivity, and CSR knowledge each have a positive and statistically significant effect on environmental sustainability behavior. Simultaneously, these independent variables collectively demonstrate a significant influence on such behavior. Among the variables examined, environmental sensitivity shows the most dominant effect. These findings suggest that enhancing students’ environmental awareness and knowledge particularly through environmental accounting and CSR education plays an essential role in fostering environmentally responsible behavior. This study is expected to provide valuable insights for higher education institutions in curriculum development and to serve as a reference for future research on environmental sustainability behavior.
ANALISIS PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA PERIMBANGAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DI KOTA BATAM Anita, Dewi; Efriyenti, Dian
SCIENTIA JOURNAL Vol 8 No 1 (2026): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v8i1.11047

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (PAD), Balancing Funds, and Capital Expenditure on the financial performance of the Batam City Government. This research is motivated by fluctuations in PAD and Balancing Funds, as well as a decline in the proportion of Capital Expenditure during the 2017–2024 period, which indicates the need for an evaluation of regional fiscal performance. The study employs a quantitative approach using secondary data obtained from the Budget Realization Reports of the Batam City Government. Data were analyzed using multiple linear regression supported by classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). The results show that PAD and Capital Expenditure have a positive and significant effect on regional financial performance, while Balancing Funds have a negative and significant effect, indicating a high level of dependence on central government transfers. Simultaneously, PAD, Balancing Funds, and Capital Expenditure significantly affect the financial performance of the Batam City Government
PENGARUH MOTIVASI AUDITOR, TIME BUDGET PRESSURE, DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BATAM Joane, Joane; Efriyenti, Dian
SCIENTIA JOURNAL Vol 8 No 1 (2026): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v8i1.11135

Abstract

Although regulatory reinforcement and auditing standards have been continuously strengthened, they have not fully guaranteed the achievement of optimal audit quality, as reflected in the continued occurrence of financial statement fraud cases, such as that experienced by PT Indofarma Tbk. The determinants of audit quality constitute a broader framework, encompassing not merely regulatory compliance, as well as auditor’s inherent characteristics and the specific contours under which audit engagement are performaned. This investigation seeks to examine how three specific factors (auditor motivation, time budget pressure and audit complexity) collectively impact audit quality conducted within public accounting firms located in Batam. A quantitative methodology was utilized to collect primary data, using structured questionnaires administered to the respondents. A saturated sampling method was applied, resulting in 69 auditor respondents. The t-test results indicate that auditor motivation, time budget pressure and audit complexity have a significant impact on audit quality. Furthermore, the F-test results demonstrate that audit quality is simultaneously determined by all three variables
Co-Authors Andriani, Ricca Anggiaputri, Ajeng rizky Anita, Dewi Apriana Apriana Azmiana , Risca Azmiana, Risca Elisabeth, Gusniar Famy, Rivaldo Febriana, Ramadhana Firli, Irfani Fitriadi Fitriadi Hikmah Hikmah Invantoro, Deni Joane, Joane Julkam, Julkam Kelvin Kristina Kristina L. Tobing, Vargo Christian Lai Juniawati manurung, henok rolencius Muhammad Yusuf Mulawarman Mulawarman Mutiara, Ilva Nemmy, Nemmy Nita, Elvira Nofatilofa, M, Marentina Nur Alam, Septian Octaviani, Vira Pandiangan, Kiki Dewi Sinta Paramita, Nurul Indah Prima, Argo Putra Purba, Ramina Rustam, Triana Ananda Santi, Julia Silaban, Rosi Simamora, Elen Roito Sitanggang, Novia Christin Srimayanti, Depi Tobing , Vargo Christian L. Wahyuni, Gita Wangdra, Ronald Willya, Willya yosafat nababan, fery