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All Journal AKRUAL: Jurnal Akuntansi Jurnal Akuntansi dan Ekonomika JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Adi Widya : Jurnal Pengabdian Masyarakat JCES (Journal of Character Education Society) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Minda Baharu JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Gama Societa
Mayasari, Mega
Politeknik Negeri Batam
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Kajian Literatur Cashless Payment dan Desain Sistem Informasi Satu Code untuk Semua Pembayaran Mega Mayasari; Arniati Arniati; Supardianto Supardianto; Anisha Rizka Femilia; Helya Amalia; Rizka Desvaneli
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 10 No 1 (2022): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2022
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v10i1.4252

Abstract

Kebijakan pemerintah untuk digitalisasi sistem pembayaran di era pandemi covid 19, membuat kebutuhan cashless payment semakin meningkat. Maka diperlukan desain sistem pembayaran tanpa menggunakan uang tunai. Tujuan dari penelitian ini pertama mengkaji literatur pentingnya cashless payment. Tujuan kedua adalah mendokumentasikan sistem penjualan minimarket yang ada saat ini dalam bentuk SOP, Tujuan ketiga adalah merancang desain proses bisnis sistem penjualan dengan menggunakan pembayaran berbasis poin menggunakan QR code satu transaksi untuk semua pembayaran. Metode penelitian ini adalah penelitian kualitatif. Metode pengumpulan data menggunakan basis data terkait dengan literatur cashless payment wawancara dan observasi untuk melakukan dokumentasi sistem dan menemukan proses bisnis yang tidak efektif dilihat dari sistem pengendalian internal pada prosedur tersebut. Informan penelitian adalah manajemen dan pengawai koperasi khususnya Mini Market Koperasi Polibatam. Hasil penelitian ini memiliki manfaat praktik dan manfaat kebijakan. Manfaat praktik hasil penelitian memberikan gambaran terkait dengan literatur cashless payment dan rancangan proses bisnis yang dihasilkan dapat digunakan untuk mengefisiensikan proses pembayaran. Manfaat kebijakan, hasil penelitian ini dapat menjadi saran untuk kebijakan pengelola koperasi untuk mengimplementsikan SOP penjualan dan BPM Hasil analisis sehingga proses bisnis dapat berjalan dengan efektif dan efisien.
Siklus Konversi Teaching Factory Manufacturing of Electronic (TFME) Politeknik Negeri Batam Mega Mayasari; Irsutami Irsutami; Muhammad Irsyad Halim
Journal of Applied Accounting and Taxation Vol 7 No 2 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i2.4697

Abstract

This study aims to find an accurate picture of all production activities that run at the Batam State Polytechnic Teaching Factory Laboratory through system and procedure documentation whose results become the basis for designing systems and procedures and producing procedures in the production cycle that have considered internal control aspects at the Batam State Polytechnic Teaching Factory Laboratory. The research method used is descriptive qualitative. This research began with brainstorming with the Teaching Factory manager on the ongoing systems and procedures to get an overview of the existing conditions with survey procedures through interviews with the TFME manager. The next stage is to survey the parts related to production, starting from order acceptance, production, and post-production. The object of research is the production cycle that occurs in TFME involving several procedures, namely production order procedures, purchase requisition procedures, price quote request procedures and supplier selection, purchase order procedures, purchase return procedures, procedures for requesting and releasing goods from the warehouse, production monitoring procedures and cost accounting, procedures for returning goods at the warehouse, procedures for recording working hours and direct labor costs and procedures for finished products and recording of factory overhead charges. The survey results were then documented in procedures and continued with analysis to be carried out to the procedure design stage. The results of the documentation and analysis show that almost all procedures do not pay attention to internal control aspects, which consist of segregation of functions, authorization systems, and sound practices.
Pengaruh Gamifikasi Terhadap Niat Membeli Kembali Pada E-Commerce Shopee Meiliana Putri; Mega Mayasari
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 10 No 2 (2022): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2022
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v10i2.4686

Abstract

Abstrak. Penelitian ini bertujuan untuk menguji pengaruh gamifikasi dengan indikator yang diteliti terdiri atas penghargaan (rewards), poin (point), kelas (levels) dan papan peringkat (leaderboards) terhadap penggunaan aplikasi e-commerce dan niat membeli kembali. Metode penelitian ini adalah kuantitatif dengan teknik pengumpulan data menggunakan teknik survei dengan menggunakan kuesioner. Teknik penarikan sampel menggunakan teknik purposive sampling. Sampel penelitian berjumlah 98 Mahasiswa Manajemen Bisnis di Politeknik Negeri Batam. Hasil penelitian menunjukan bahwa gamifikasi berpengaruh positif terhadap penggunaan aplikasi e-commerce, sedangkan terhadap niat membeli kembali tidak berpengaruh. Hasil penelitian juga menunjukkan bahwa penggunaan aplikasi e-commerce berpengaruh secara positif terhadap niat membeli kembali di e-commerce.
Analisis Perbandingan Aplikasi Akuntansi Berbasis Mobile Untuk UMKM Vivka Guarda Putri; Dea Natasya Fahira; Arniati Arniati; Mega Mayasari
Journal of Applied Accounting and Taxation Vol 8 No 1 (2023): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v8i1.5016

Abstract

This study aims to provide recommendations for applications suitable for MSME. This study provides more detailed information about accounting-related mobile applications by analyzing application reviews independently through trials of mobile financial reporting applications. Also, it reviews users depending on ratings on Play Store or in the app store. The advantages and disadvantages of the application This is very critical to understand so that micro, small, and medium entrepreneurs can benefit. It is hoped that input will be obtained to develop MSMEs. This exploratory research uses a systematic method by looking for applications according to the keywords, for example, accounting applications, mobile applications, financial reports, and application recording finance, then grouping those apps by rating and the number of downloads to get some applications. The results of the study show that of the six applications reviewed based on independent reviews and user reviews, there are two main recommended applications: Cashbook: Cash Management App and Buku Warung Application for MSMEs. The reason behind the recommendation of these two mobile-friendly financial reporting applications is that the first. The Cashbook application: The cash Management App has advantages over other mobile-based financial reporting applications. This application is a multi-user application with reasonable access restrictions so that users of this application use the feature. Members do not need to worry about reporting errors. This advantage is why the Cashbook Application: Cash Management App is recommended for MSMEs who need structured and continuous recording without worrying about errors in the resulting reports. Furthermore, the Buku Warung Application for MSMEs is also a multi-user application that serves various alternative types of businesses as well as recording such as additional income features, including selling credit, electricity tokens, E-Wallet, data packages, Electricity Bills, BPJS, PDAM, Game Vouchers, Postpaid Credit, Credit Installments, and Internet and Cable TV. The QRIS facility has also been integrated with financial institutions. Thus, this increases the sense of security for application users in transactions.
Pembelajaran Inklusi Pajak Berbasis PBL: Proyek Pengembangan E-Filing Pajak Penghasilan Versi Edukasi Jasmine Afifah; Arniati Arniati; Mega Mayasari; Viona Salsabila Anggreini; Siska Ayu Yulianingsih
Journal of Applied Accounting and Taxation Vol. 8 No. 2 (2023): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v8i2.6589

Abstract

This research aims to determine whether a tax inclusion program through Project Based Learning (PBL) in developing an educational version of e-filing tax application can educate students about taxation and how to report taxes. The research also aims to understand the implications of tax inclusion through PBL in developing the educational version of e-filing tax application on students' tax awareness. The sampling was done using purposive sampling technique, with the criteria of fourth, sixth, and eighth semester students from the Department of Computer Engineering and the Department of Business Management at Batam State Polytechnic who were directly involved in the process of developing the educational version of e-filing tax application project. This research is a qualitative descriptive study. The results of this research show that the implementation of tax inclusion through PBL has successfully educated students about taxation. This includes understanding of PPh, NPWP, EFIN and the differences in SPT, which include SPT 1770SS, 1770S, and 1770 for individual taxpayers, and SPT 1771 for corporate taxpayers. The implications of the tax inclusion program through PBL have led to an increase in students' tax awareness, as evidenced by their understanding of tax benefits and their awareness and willingness to report and pay taxes.
Cloud-Based Integrated Financial Application Design for MSMEs Mega Mayasari; Nadia Fathurrahmi Lawita, B.Com., MAccBIT; Supardianto Supardianto; Arniati Arniati
Journal of Applied Accounting and Taxation Vol. 9 No. 1 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i1.7321

Abstract

Abstract. Saat ini, telah tersebar berbagai macam aplikasi keuangan dan akuntansi yang tersedia secara bebas ataupun berbayar. Namun, belum tentu aplikasi yang tersedia tersebut sesuai dengan kebutuhan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). penelitian sebelumnya hanya mereview beberapa aplikasi keuangan dari Play Store, dan hanya berfokus pada aplikasi Point of Sale (POS) serta belum mengintegrasikan fungsi pembuatan laporan keuangan dan perhitungan Break Even Point (BEP). Penelitian ini bertujuan melakukan feasibility study teknis terkait aplikasi keuangan terintegrasi berbasis cloud dan merancang aplikasi keuangan tersebut. Integrasi meliputi fungsi pembuatan laporan keuangan dan fungsi perhitungan BEP. Metode pengumpulan data dengan melakukan FGD kepada 10 Pengelola UMKM yang tergabung dalam komunitas usaha di Indonesia. Metode pembuatan aplikasi keuangan terintegrasi menggunakan pendekatan Rapid Application Development (RAD). Hasil feasibility teknis menunjukkan bahwa content of site: 60% setuju bahwa konten aplikasi ini direview oleh para ahli dibidangnya, authority of source: 53% responden setuju bahwa informasi yang ada di dalam website dibuat oleh professional yang dapat dipertanggung jawabkan sesuai bidangnya, design: 72% responden setuju dan 18% responden menyatakan sangat setuju dengan desain website bantu umkm memiliki navigasi yang mudah, tulisan mudah dibaca, halaman website aplikasi bantu umkm jelas, accessibility dan availability of information: 65% responden setuju dan 25% responden menyatakan sangat setuju bahwa situs web ini mudah diakses, quality of links to other sources: Sekitar 56% responden setuju dan sangat setuju bahwa link website ini telah direview, user support: 50% tidak setuju jika website aplikasi Bantu UMKM memberikan informasi terkait pihak yang dapat dihubungi dan terdapat kotak saran, perceived information quality: 49% responden setuju dan 8% responen menyatakan sangat setuju jika konten informasi yang ada di dalam aplikasi web Bantu UMKM ini update, bebas dari kesalahan dan memiliki data yang lengkap, trust: 47% responden menyatakan setuju dan 7% menyatakan sangat setuju bahwa link aplikasi website Bantu UMKM dapat melindungi data privasi pengguna, perceived usefulness: sekitar 73% setuju bahwa situs web ini mudah dinavigasi dan mudah dipelajari cara menggunakannya, intention to use: 50% setuju dan sangat setuju sedangkan 50% responden lainnya menyatakan netral untuk menggunakan aplikasi berbasis web ini di masa mendatang namun setelah beberapa perbaikan mereka merekomendasikan menggunakan. Hasil perancangan aplikasi keuangan terintegrasi berbasis cloud dengan nama BANTU UMKM. Aplikasi ini mengintegrasikan antara fungsi laporan keuangan dan fungsi perhitungan BEP
Persepsi Pengguna terhadap Perangkat Lunak Akuntansi Usaha Kecil Berbasis Cloud Mayasari, Mega; Supardianto, Supardianto; Irawati, Rusda; Lawita, Nadia Fathurrahmi
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.8505

Abstract

This article discusses the development and evaluation of BANTU UMKM, a cloud-based financial recording application designed to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in preparing simple financial reports efficiently and accurately. Following an initial trial with the TDA MSME community, the study expanded its testing to 20 MSMEs under the guidance of PLUT KUKM in Batam City. User satisfaction was assessed using the End User Computing Satisfaction (EUCS) framework, which encompasses five dimensions: content, accuracy, format, ease of use, and timeliness. The findings indicate a high level of user satisfaction, particularly in terms of information clarity, system accuracy, relevant output, and timely access to information. A key innovation of this application lies in the automated accounting logic embedded behind the user interface.
Analisis Perbandingan Subsidi Pemerintah Mendorong Adopsi Kendaraan Listrik: Studi Kasus Lintas Negara Arniati, Arniati; Mayasari, Mega; Yulianingsih, Siska Ayu; Haloho, Gryson Kirshner; Putra, Daniel Rahmat
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

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

Abstract

Various policies are carried out to encourage increased sales of electric vehicles, namely by providing incentives to producers or consumers of electric vehicles. This study aims to determine the effectiveness of various incentive policies enacted in Indonesia to increase the use of electric vehicles. This research uses a descriptive qualitative approach with a comparative analysis method, namely a comparison between Indonesia, Norway, China, Germany and the United States. The findings of this research are the effectiveness in evaluating the extent of Indonesia's progress in achieving net zero emissions by implementing electric vehicle subsidy policies and comparing it with four other countries. Increasing the range of subsidies, facilities and infrastructure and increasing the number of electric vehicle purchases will be directly proportional to reducing emissions towards the national net zero emission target.
Co-Authors Ade Rizky Adi Irawan Adi Irawan Setiyanto Afriyanti Hasanah Alfonsa Dian Sumarna Amalia, Diah Angga Andrian Anisha Rizka Femilia Anjelina Anjelina Arniati Arniati Arniati Arniati arniati, arniati Boby Irman Chici Ramdaniah Dea Natasya Fahira Diah Amalia Doni Putra Utama Ely Kartikaningdyah Fitri Asni Grace Oyeyemi Ogundajo Haloho, Gryson Kirshner Hanny Oktaria Helya Amalia Indria Hangga Rani Irsutami Irsutami Jasmine Afifah Kurnia Contesa Lawita, Nadia Fathurrahmi Meiliana Putri Metta Santiputri Muhammad Irsyad Halim Muhammad Ramadhan Slamet Muhammad Zaenuddin Muslim Ansori Nadia Fathurrahmi Lawita, B.Com., MAccBIT NANIK LESTARI Nanik Lestari, Nanik Ogundajo, Grace Oyeyemi Putra, Daniel Rahmat Riri Zelmiyanti Rizka Desvaneli Rusda Irawati rusda irawati Rusda Irawati, Rusda Seto Sulaksono Adi Wibowo Siska Ayu Yulianingsih Supardianto Supardianto Uuf Brajawidagda Vina Kholisa Dinuka Viona Salsabila Anggreini Vivka Guarda Putri Wika Arsanti Putri Winanda Wahana Warga Dalam Yulianingsih, Siska Ayu Yulin Puspita Sari