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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 Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomika Dan Bisnis Economic Reviews Journal 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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PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN SOSIALISASI TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA BATAM Sela; Haposan Banjarnahor
SCIENTIA JOURNAL Vol 8 No 3 (2026): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v8i3.11261

Abstract

Registered MSME units in Batam City, Indonesia increased rapidly from 27,625 (2022), 31,720 (2023), to 35,256 (2024) according to Batam Cooperative Office data, yet SPT reporting rates remained suboptimal at 10.1%, 11.84%, and 15.27%. Nationally, 65 million MSMEs absorb 97% workforce and contribute 61% GDP, but tax contributions lag due to limited tax knowledge, weak sanction enforcement, and inadequate socialization. This study examines the influence of tax knowledge, tax sanctions, and tax socialization on MSME taxpayer compliance using quantitative approach with population of 35,256 MSMEs, 100 respondents sampled via Slovin's formula (10% margin error) through purposive sampling, validated Likert-scale questionnaires analyzed by multiple linear regression in SPSS following validity, reliability, and classical assumption tests.T-test results show tax knowledge (β=0.199, p=0.004), tax sanctions (β=0.197, p=0.018), and socialization (β=0.488, p<0.001) significantly influence taxpayer compliance individually. F-test confirms simultaneous influence (F=113.286, p<0.001, R²=0.784)
TANAM 1000 POHON MAHONI WADUK DURIANGKANG KOTA BATAM Haposan Banjarnahor; Mortigor Afrizal Purba
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2025): Volume 4 Nomor 2 2025
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64795/jupadai.v4i2.188

Abstract

BP Batam, together with the Banjarnahor Family of Batam City, planted 1000 mahogany trees located in the Water Catchment Area of the Duriangkang Reservoir, Batam City. The development of Batam City as an industrial area must be balanced with sustainable greening to maintain water discharge for the needs of the Batam City community. Batam City's water catchment consists of seven reservoirs that serve as raw water sources for the city, namely: Sei Ladi Reservoir, Sei Harapan Reservoir, Muka Kuning Reservoir, Tembesi Reservoir, Mongak Reservoir, Nongsa Reservoir, and Duriangkang Reservoir. Seeing the increasingly high population growth of Batam City, BP Batam and the Banjarnahor Family jointly carried out a collaborative action to plant 1000 Mahogany trees in the DTA (Water Catchment Area) of the Duriangkang Reservoir. This collaborative tree-planting action by BP Batam and the Banjarnahor Family was also supported by the Sei Jang Duriangkang River Flow Management Center and involved 100 volunteers from the Banjarnahor Family along with BP Batam employees.
ANALISIS NILAI TUKAR DAN SUKU BUNGA TERHADAP INFLASI DIKOTA BATAM Haposan Banjarnahor; Risca Azmania
Prosiding Vol 8 No 1 (2026): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/psnistek.v8i1.11732

Abstract

The global economy is currently heading toward a crisis due to the war between the United States alliance and Iran, which has triggered an energy crisis as supply through the Strait of Hormuz is disrupted. This has driven world oil prices up to $100 per barrel, increasing inflation in Batam by an estimated 1.8% – 2.2%. This study aims to analyze the effect of the Rupiah exchange rate against foreign currencies (USD), where the Rupiah is currently moving in the range of Rp17,387 – Rp17,405, and the benchmark interest rate (BI‑Rate), which Bank Indonesia has maintained at 4.75% for the April 2026 period. Given Batam’s position as a free‑trade zone that is highly dependent on imports and foreign exchange flows, national macroeconomic fluctuations often have a faster impact in this region. The method used is multiple linear regression with time‑series data sourced from the Central Statistics Agency (BPS) of Batam and Bank Indonesia. The results show that partially, the exchange rate has a positive and significant effect on inflation, where Rupiah depreciation drives up the prices of imported goods (cost‑push inflation). Meanwhile, the interest rate has a negative and significant relationship with inflation in the short term, but its effect is weaker compared to the exchange rate. Simultaneously, both variables contribute 78.4% to the movement of inflation in Batam City. In conclusion, exchange rate stabilization policies are more effective than a single interest rate policy in controlling inflation in this trade‑ and export‑import‑based city. Keywords: Exchange Rate, Interest Rate, Inflation
Pengaruh Kecerdasan Intelektual, Minat Belajar, dan Lingkungan Belajar Terhadap Tingkat Pemahaman Akuntansi Moh Vicentcio Arya Lingga; Haposan Banjarnahor
SCIENTIA JOURNAL Vol 8 No 1 (2026): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is intended to evaluate and test the influence of intellectual intelligence, learning interests, and learning environment on the level of accounting understanding. This study uses quantitative data analysis. The number of students who became the population in this study was 1,347. The sampling method uses the Slovin formula with the number of respondents being 93 respondents. Data was collected through a Google Form-based questionnaire using the Likert scale measurement method. Data processing and analysis was carried out with the help of SPSS version 25. The results of the analysis show that each variable, intellectual intelligence has a significant influence on the level of accounting understanding. Interest in learning has no effect on the level of accounting understanding and the learning environment has a significant influence on the level of accounting understanding. Simultaneously, intellectual intelligence, learning interests, and learning environment have a significant influence on the level of accounting understanding.
Pengaruh Regret Aversion Bias, Regret Aversion Bias, dan Risk Tolerance Terhadap Keputusan Investasi Generasi Z di Kota Batam Paramitha Domingga Tambunan; Haposan Banjarnahor
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.v5i1.1049

Abstract

This study aims to examine the influence of regret aversion bias, herding behavior, and risk tolerance on the investment decisions of generation z in Batam City. A quantitative approach was employed using primary data collected through questionnaires distributed to 100 generation z respondents who have prior investment experience, selected using a purposive sampling technique. The data were analyzed using multiple linear regression with the assistance of IBM SPSS version 26. The results indicate that, on a partial basis, regret aversion bias and herding behavior have a positive and significant effect on investment decisions, while risk tolerance does not show a significant effect. However, when tested simultaneously, all three variables have a significant impact on the investment decisions of generation z. Therefore, this study concludes that psychological and behavioral factors play an important role in shaping generation z’s investment decisions, particularly under conditions of market uncertainty.
Co-Authors Abda Abda 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 Hidayah, Wulan 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 Moh Vicentcio Arya Lingga Mortigor Afrizal Purba Muhammad Rasid Ridho Nadya Amelia NANDA HARRY MARDIKA Paramitha Domingga Tambunan Poniman Poniman Rafika Rifka Tambunan Rici Sri Wahyuni Risca Azmania Risca Azmiana Rustam, Triana Ananda Sanglise, Yanti Sari, Fira Mita Sela Shellim, Fenny Simatupang, Eva Malina Sirait, Ganda Siringo ringo, Juniarti Sitanggang, Elfrida Sitompul, Megawati Sunarto Wage Syahril Effendi Wahyuni, Rici Sri Wang, Eddie Winnie Angeline Yovi febriana Yuni Hermawati