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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Measurement : Jurnal Akuntansi Jurnal Mirai Management SEIKO : Journal of Management & Business Jurnal Ilmiah Akuntansi dan Finansial Indonesia eCo-Buss Jurnal Akuntansi Barelang 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 Ekonomika Dan Bisnis JUPADAI : Jurnal Pengabdian Kepada Masyarakat e-Jurnal Apresiasi Ekonomi Conference on Business, Social Sciences and Technology (CoNeScINTech) Jurnal Pengabdian Barelang Jurnal Sistem Informasi dan Manajemen SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Haposan Banjarnahor
Universitas Putera Batam
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa

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FAKTOR - FAKTOR YANG MEMPENGARUHI PENERAPAN SAK ETAP PADA UMKM DI KOTA BATAM Sanglise, Yanti; Banjarnahor, Haposan
SCIENTIA JOURNAL Vol 4 No 6 (2022): Volume 4 Nomor 6 2022
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to analyze the factors that influence the application of SAK ETAP to MSMEs in Batam City. The sample in this study were micro business actors in Batam City as many as 87 respondents who were taken using purposive sampling technique. The data collection technique used in this research is by distributing questionnaires to the respondents. Testing the data in this study using linear regression analysis with a significant level of 5%. The results showed that educational background and age of business did not affect the application of SAK ETAP, while socialization and training affected the application of SAK ETAP.
PENGARUH KINERJA KEUANGAN, KEPEMILIKAN MANAJERIAL, DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN johanes, sandy; Banjarnahor, Haposan
SCIENTIA JOURNAL Vol 5 No 2 (2022): Volume 5 Nomor 2 2022
Publisher : LPPM Universitas Putera Batam

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Abstract

The purpose of this research is to determine the effect of profitability, managerial ownership,and company growth on dividend policy. The objects used in this study are food andbeverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the 2017 -2021 year. the total population of 36 companies and obtained a total sample of 8 companiesusing purposive sampling technique. The data analysis technique used in this study ismultiple linear regression analysis and the data used is secondary data. The results obtainedin this study indicate that, partially, the company's profitability and growth do not have aneffect on dividend policy, while managerial ownership has an influence on dividend policy. Ifprofitability, managerial ownership, and company growth have no effect on dividend policy.
HUBUNGAN MANAJEMEN WAKTU PADA PRESTASI BELAJAR MAHASISWA AKUNTANSI YANG BEKERJA DAN MAHASISWA AKUNTANSI TIDAK BEKERJA Manalu, Atma Retina; Haposan Banjarnahor
SCIENTIA JOURNAL Vol 5 No 2 (2022): Volume 5 Nomor 2 2022
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to determine whether time management, academic achievement, is related to accounting students who work and do not work. In this study, the population was 7th semester accounting study program students in the city of Batam. The population in this study was 783 respondents and then a sample of 100 respondents was obtained by using the slovin formula for sampling. Data collection techniques using questionnaires and observation. Data analysis techniques were carried out by analyzing the validity test and reliability test, classic assumption test, hypothesis testing, coefficient of determination test (R2). The results of the t test analysis partially time management are not related to accounting students who work and do not work. Learning achievement is positively related to working and non-working accounting students. Simultaneously time management, academic achievement, to accounting students who work and do not work are not significantly related. The result of the coefficient of determination is 4.9%, meaning that the independent variables influence the dependent variable sufficiently. Keywords: Time management, academic achievement, working and non-working accounting students.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI BERKARIR SEBAGAI KONSULTAN PAJAK Wiranata, Ardi; Banjarnahor, Haposan
SCIENTIA JOURNAL Vol 5 No 3 (2023): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v5i3.7667

Abstract

The purpose of this study was to determine the effect of financial rewards, professionalrecognition, and labor market considerations on the interest of accounting students to workas tax consultant. The tests carried out in this study were descriptive analysis tests, dataquality tests, namely validity and reliability tests, classical assumption tests, namelynormality tests, multicollinearity tests, and heroscedasticity tests, multiple linear regressiontests, coefficient of determination tests, hypothesis tests, namely t tests and f tests. theresults of the study state that partially financial rewards, professional recognition, and labormarket considerations have a positive and significant effect on the interest of accountingstudents to have a career as a tax consultant. Simultaneously, financial rewards,professional recognition, and labor market considerations have a positive and significanteffect on accounting students' interest in a career as a tax consultant. The results of thecoefficient of determination with an Adjusted R Square value of 0.561 explain that the threeindependent variables in this study influence the dependent variable by 56.1% while theremaining 43.9% are influenced by other variables not present in this study
ANALISIS LITERASI KEUANGAN, PERILAKU KEUANGAN DAN PENDAPATAN TERHADAP KEPUTUSAN INVESTASI MAHASISWA DI KOTA BATAM Siringo ringo, Juniarti; Banjarnahor, Haposan
SCIENTIA JOURNAL Vol 5 No 4 (2023): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v5i4.7780

Abstract

Human life will always be related to economic activities, because every human being often has various needsto continue life. To meet this need, humans need money as a means of meeting these needs. In meetingneeds, humans must use good financial planning so that every need can be achieved. In this planning can bedone such as preparing income and expenditure budgets, saving, investing, doing credit or insurance. Investingis one of the best ways to generate and store wealth over the long term. The purpose of this study was tomeasure and analyze the effect of financial literacy, financial behavior and income on the investment decisionsof students residing in Batam City. The author uses primary data, namely by distributing questionnaires using aLikert scale to obtain processed data. This writing provides a separate assessment or criteria for the object tobe studied (purposive sampling). The population in this study are active students who are in the accountingstudy program in Batam City. Meanwhile, the number of samples amounted to 100 respondents.
PENGARUH PEMAHAMAN, KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI DI BATAM Linda, Emilia; Banjarnahor, Haposan
SCIENTIA JOURNAL Vol 6 No 1 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i1.8466

Abstract

The taxpayer compliance in Batam City is still considered in low level. It reflects from the comparisonbetween the number of registered taxpayer and the actual number of taxpayers reporting Annual NotificationLetter / Surat Pemberitahuan Tahunan (SPT). This research aims to examine the influence of theUnderstanding on Taxation, the awareness of Taxpayers and the service quality at Tax Office towards theTaxpayers. This research takes datas samples from 101 respondents in Batam City who considered asindividual taxpayer by using survey method through questioners which have been fulfilled with the answersfrom the respondents. The technique of data analysis used in this research is the validity test, reliability test,classical assumption test, multiple linear regression, t test, f test and determination coefficient test. As theresult, this research finds that the impact of Understanding on Taxation and the service quality at Tax Officebrings positive and significant effect on taxpayer’s compliance. However, Taxpayer awareness does notbring significant effect on Taxpayer’s compliance.Keywords: Understanding on Taxation, awareness of Taxpayer, service quality and the compliance ofTaxpayer.
PENGARUH KOMPETENSI, SISTEM INFORMASI AKUNTANSI DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KINERJA UMKM KOTA BATAM Ayani, Nia; Banjarnahor, Haposan
SCIENTIA JOURNAL Vol 6 No 2 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i2.8468

Abstract

Micro, Small and Medium Enterprises (MSMEs) are a business that is able to help the economic growth of the Indonesian state where these MSMEs are able to open jobs and this will reduce poverty and aggregation. The purpose of this study is to determine whether Competence, Accounting Information Systems and Information Technology Utilization affect the Performance of MSMEs in Batam City. The data source used is from primary data through questionnaire distribution. The data analysis technique used in the study is to analyze multiple liner regrenances with the ordinary least square method, but because heterokedacity occurs, researchers use the estimates parameter with robust standard errors as a benchmark in determining significance. The results of the research show that HR Competence and Accounting Information Systems have a significant effect on MSME performance, while the use of information technology does not affect MSME performance. This research is expected to provide a more comprehensive understanding of the importance of improving MSME performance in Batam.
Co-Authors Angelin Angelin Anggita Dwi Putri Ayu Anggita, Elvira Riska Anggun Permata Husda Ardi Wiranata Arfadila, Dwi Arif Rahman Hakim Ayani, Nia Baru Harahap Devi Devi dinar, sundinar Dwi Yuni Astuti Grandvia Tampubolon Hermaya Ompusunggu Husda, Anggun Permata Ida Ayu Putu Sri Widnyani Jesica johanes, sandy Jontro Simanjuntak, Jontro Juliana Juliana Karen Karen L. Tobing, Vargo Christian Lase, Yarlenti Linda, Emilia Manalu, Atma Retina manurung, selly margaretta, selly Melissa, Puput Muhammad Rasid Ridho Nadya Amelia NANDA HARRY MARDIKA Ompusunggu, Hermaya Rafika Rifka Tambunan Rici Sri Wahyuni Risca Azmiana Rustam, Triana Ananda Sanglise, Yanti Sari, Fira Mita Shellim, Fenny Simatupang, Eva Malina Sirait, Ganda Siringo ringo, Juniarti Sitanggang, Elfrida Sitompul, Megawati Sri Wahyuningsih Sunarto Wage Syahril Effendi Wahyuni, Rici Sri Wang, Eddie Yovi febriana Yuni Hermawati