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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomika Dan Bisnis JUPADAI : Jurnal Pengabdian Kepada Masyarakat SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Tobing, Vargo Christian L.
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Analisis Faktor Kepatuhan Pajak Dalam Prespekif Wajib Pajak Orang Pribadi Di Kota Batam Talantu, Dina; Tobing, Vargo Christian L.
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 04 (2024): 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.v5i01.592

Abstract

Pajak ialah sumber pendapatan utama negara guna membiayai pengeluaran negara serta pembangunan. Apabila wajib pajak tidak patuh dalam membayar pajak maka akan menghambat penerimaan negara dan dapat mengganggu jalannya pemerintahan dan pembangunan. Apabila ada wajib pajak yang tidak patuh maka akan mendapatkan keuntungan yang tidak adil dibandingkan dengan wajib pajak yang patuh. Tujuan dari riset ini merupakan buat mengenali apakah uraian perpajakan mempengaruhi kepada disiplin harus pajak orang individu, apakah e- filling berpengaruh terhadap kepatuhan wajib pajak orang pribadi, apakah kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak orang pribadi dan apakah pemahaman perpajakan, e-filling, dan kesadaran perpajakan secara simultan berpengaruh terhadap wajib pajak orang pribadi. kepatuhan di KPP Pratama Batam Selatan. Metode yang digunakan adalah metode kuantitatif. Populasi yang digunakan adalah seluruh wajib pajak orang pribadi yang terdaftar di KPP Pratama Batam Selatan berjumlah 427.426 orang sedangkan sampelnya sebanyak 100 responden yang akan dijadikan objek penelitian. Hasil penelitian ini menunjukan variabel pemahaman perpajkan dan kesadaran wajib pajak tidak berpengaruh signifikan terhadap kepatuhan wajib pajak serta e-filing berpengaruh secara signifikan terhadap kepatuhan wajib pajak.
Pengaruh Kecerdasan Intelektual, Kecerdasan Emosional dan Kecerdasan Spiritual terhadap Tingkat Pemahaman Akuntansi Mahasiswa Kota Batam Pakpahan, Asmita Florentina; Tobing, Vargo Christian L.
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 23 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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Abstract

Accounting education in tertiary institutions is focused on teaching students so they can have a career as a professional accountant who has expertise in accounting. Understanding the science of accounting requires knowledge of the basics of accounting. The basis of accounting is used as a guide in understanding the practices and theories related to accounting. This study aims to determine the influence of intellectual intelligence, emotional intelligence and spiritual intelligence can affect accounting understanding. This research was conducted at the Batam State Polytechnic accounting study program and Batam International University. This sampling technique used purposive sampling and a sample of 295 students was obtained from the 2018, 2019, 2020, 2021 and 2022 batches. The data analysis technique implemented was multiple linear regression. Data was obtained by distributing questionnaires and applying a Likert scale. The measurement of the independent variable of intellectual intelligence is carried out by the ability to solve problems, verbal intelligence and practical intelligence. Emotional intelligence with self-knowledge, self-control, motivation, empathy, and social skills. Spiritual intelligence with being flexible, high self-awareness, ability to face and take advantage of suffering, ability to deal with various problems, indifference in causing unnecessary harm, quality of life inspired by vision and values, tendency to view holistically, tendency to ask questions and have the convenience of working against convention. Measurement of understanding of accounting through understanding of journals, ledgers, summarizing in the trial balance, making adjusting journal entries, and preparing financial reports. The results of this study state that intellectual intelligence, emotional intelligence, and spiritual intelligence have a significant effect on accounting comprehension.
Pengaruh Persepi, Motivasi Dan Pengetahuan Perpajakan Terhadap Minat Berkarir Di Bidang Perpajakan Panjaitan, Martha; Tobing, Vargo Christian L.
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 23 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10210042

Abstract

This study aims to determine the effect of perception, motivation and knowledge of taxation on students' interest in a career in the field of taxation. This research was conducted at several universities in Batam City. The students who were used as the population were students majoring in Accounting for the 2021/2022 even period academic year, totaling 3,479 students. This research was distributed via google form to send a questionnaire survey as a way of collecting data. The sample collection technique used purposive sampling using the slovin formula with a significant level of 10% resulting in a sample of 100 respondents. Tests carried out in this study included validity and reliability tests, descriptive statistical analysis, classic assumption tests, namely the normality test, multicollinearity test and heteroscedasticity test, multiple linear regression tests and hypothesis testing, namely the T test, F test and determination analysis. The results of testing the hypothesis in this study stated that partially perception has a significant effect on student interest in a career in taxation, as well as motivation partially has a significant effect on student interest in a career in taxation, and knowledge of taxation partially has a significant effect on student interest in a career in taxation. Perception, motivation and knowledge of taxation simultaneously (together) have a significant effect on students' interest in a career in the field of taxation. The results of the coefficient of determination show that the variables of perception, motivation and knowledge of taxation have an influence of 72.2% on the variable of career interest in taxation, while the remaining 27.8% is influenced by other variables not included in the regression model.
Analisis literasi keuangan dan pendapatan terhadap keputusan berinvestasi Vansiska, Vansia; Tobing, Vargo Christian L.
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 6 No. 1 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

The purpose of this study was to find out the effect of financial literacy and income variables on investment decisions at several universities in Batam City. The research The population of this study consisted of accounting students in the city of Batam with a total of 1,141 people. Determination of the sample using purposive sampling technique with a total sample of 100 people. The data that has been collected will be tested using the SPSS application to determine the results of the descriptive statistical analysis test, quality test, classical assumption test, multiple linear regression test, t test, F test and test of the coefficient of determination. The results of testing the research hypothesis indicate that financial literacy and income have a positive and significant effect on student investment decisions. The results of the R Square test in this study showed that the magnitude of the influence of the independent variables in this study on the dependent variable was 63.7 percent, the other 36.3 percent were influenced by other independent variables. which was not found in this study.
PENGARUH KECUKUPAN MODAL, RISIKO KREDIT DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA BANK UMUM SWASTA NASIONAL DI OJK Jamilah, Imraatun; Tobing, Vargo Christian L.
SCIENTIA JOURNAL Vol 2 No 1 (2020)
Publisher : LPPM Universitas Putera Batam

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Abstract

This study purose to knowing capital adeqaucy, credit risk and liquidity on National Comercial Bank companies profitability whise registered with Financial Services Authority period 2015-2019. Data preferences in this study is secondary data such monetary quartal report National Commercial Foregin Exchange Bank companies and sampling method use purposive sampling method. Analysis method in this study using double linier regression, T test and F test. The conclusion of this research on partially capital adequacy have significant effect to profitability on significant value 0,000 < 0,05, credit risk have significant effect as partially to profitability on significant value 0,000 < 0,05 and liquidity as partially have negative effect and not significant to profitability on significant value 0,916 > 0,05. Simultantly capital adequacy, credit risk and liquidity have significant effect on profitability. Adjusted R square value such 4% and remaining 96% is explained by others variable not included in this research method.
PENGARUH MOTIVASI BELAJAR, PERILAKU BELAJAR, DAN MINAT BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA DI KOTA BATAM venna, Riah; Tobing, Vargo Christian L.
SCIENTIA JOURNAL Vol 6 No 3 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i3.8298

Abstract

This research examines the influence of learning motivation, learning behavior, and learning interest on the level of accounting comprehension at Universitas International Batam, Universitas Universal, and Universitas Politeknik Batam. The research population consists of 3,794 students, and data collection is conducted through online questionnaires via Google Forms, using purposive sampling with the Slovin formula resulting in a sample size of 98 respondents. The questionnaire items were measured using a Likert scale, and data analysis was carried out using IBM SPSS Version 25. The analysis includes descriptive statistics, validity-reliability tests, classical assumptions, multiple linear regression, as well as partial and simultaneous hypothesis testing. The results indicated that partially, learning motivation and learning behavior did not significantly affect accounting comprehension, while learning interest had a significant partial effect on accounting comprehension. Simultaneously, all three factors collectively influenced accounting comprehension. The Adjusted R Squared of 55.8% indicates that learning motivation, behavior, and interest affect a significant portion of accounting comprehension, while 44.2% is influenced by other factors.
ANALISIS LITERASI KEUANGAN, EFIKASI KEUANGAN DAN PENGALAMAN KEUANGAN TERHADAP KEPUTUSAN INVESTASI MAHASISWA DI KOTA BATAM Gultom, Sonia Cladia; Tobing, Vargo Christian L.
SCIENTIA JOURNAL Vol 6 No 3 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i3.8309

Abstract

This research aims to determine and test the factors that influence financial literacy, financial efficacy, and financial experience on student investment decisions. The population in this study were accounting students at five universities in the city of Batam and the data collection method was the questionnaire method. The sample uses the Slovin formula calculation and the statements in the questionnaire use a Likert scale. The number of accounting students who were respondents in this study was 98 respondents with 26 questions. The results of hypothesis testing in this study state that partially financial literacy has a significant effect on investment decisions, financial efficacy has a significant effect on investment decisions, and financial experience has a significant effect on investment decisions. Simultaneous testing shows that financial literacy, financial efficacy and financial experience simultaneously have a significant influence on investment decisions. in the coefficient test, the Adjusted R Square value was obtained at 0.771, which means that the percentage influence of financial literacy, financial efficacy and financial experience is 77.1% and the remaining 22.9% is influenced by other variables.
Pengaruh Parental Influence, Personalitas Dan Penghargaan Finansial Terhadap Minat Mahasiswa Akuntansi Dalam Pemilihan Karir Menjadi Akuntan Publik Octaviani Ismail, Yollanda; Tobing, Vargo Christian L.
SCIENTIA JOURNAL Vol 6 No 3 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i3.8499

Abstract

Research on accounting students' interest in a career to become a public accountant is one of the main things to do so that public accountants are in great demand by accounting student graduates. This research uses a quantitative approach. The population is students majoring in accounting in Batam City who are registered on the DIKTI website, learning year 2023/2024 with a total of 1,234 students. The results of the study through the t test, parental influence and personality variables partially did not have a significant effect on the interest of accounting students in becoming public accountants. Financial reward variable partially has a significant effect on the interest of accounting students in becoming public accountants. The results of the study based on the calculated F value on the three independent variables, namely parental influence, personality and financial rewards, simultaneously have a significant effect on the interest of accounting students in becoming public accountants. The Adjusted R Square result is 0.417 or 41.7%, means that the influence of parental influence, personality and financial rewards on the interest of accounting students is at a percentage of 41.7% and the rest is influenced by other variables as 58.3%.
Pengaruh Literasi Keuangan Manfaat Investasi Dan Tingkat Kepercayaan Terhadap Keputusan Investasi Cryptocurrency Mahasiswa Akuntansi Di Kota Batam Harefa, Elsa Oktafiani; Tobing, Vargo Christian L.
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 2 (2025): Maret - April
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i2.2594

Abstract

This research aims to investigate the factors influencing cryptocurrency investment decisions among students in Batam, with financial literacy, investment benefits, and trust level as independent variables. The population of this study is accounting students in Batam from the 5th to 7th semester and above who have a better understanding of investment. The sampling method used is purposive sampling. The sample in this study consisted of 97 people, obtained using the Slovin formula. Data was collected using questionnaires and a Likert scale, and then processed using SPSS version 30. The results of the study indicate that financial literacy (X1) does not have a significant impact on investment decisions, as shown by the t-test value of 1.452 < 1.986 and a significance level of 0.150 > 0.05. In contrast, investment benefits (X2) significantly influence investment decisions, with a t-test value of 5.724 > 1.986 and a significance level of 0.001 < 0.05. Additionally, the trust level (X3) also significantly affects investment decisions, with a t-test value of 2.472 > 1.986 and a significance level of 0.015 < 0.05.
PELATIHAN MANAJEMEN PEMASARAN PRODUK LOKAL DI PULAU NGUWAN Purba, Tiurniari; Natalia, Erni Yanti; Tobing, Vargo Christian L.
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2024): Volume 3 Nomor 1 2024
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64795/jupadai.v3i1.132

Abstract

Menindaklanjuti hasil PKM sebelumnya di Pulau Nguan yaitu tentang pelatihan kewirausahaan kerupuk singkong bagi ibu ibu rumah tangga, diadakan PKM dengan topik Pelatihan Manajemen Pemasaran Produk Lokal. Pulau Nguwan adalah salah satu pulau yang termasuk dalam Kecamatan Galang, Batam. Pulau Nguan berpenduduk 123 KK dan pada umumnya hidup dari menangkap ikan dan mencari kayu bakau. Beberapa keahlian dalam membuat produk dengan bahan mentah dari lokal sudah dipahami dan bisa dipraktikkan masing masing oleh ibu-ibu di Pulau Nguwan. Yang menjadi masalah adalah tidak adanya pemahaman bagaimana mendistribusikan hasil produk tersebut keluar dari Pulau Nguwan dalam artian menjual. Oleh karena itu, Tim PKM menawarkan kepada aparat Pulau Nguwan untuk memberikan pelatihan bagaimana melakukan pemasaran terhadap produk tersebut. Metode pelaksanaan pelatihan ini diadakan selama dua hari, dimana hari pertama melakukan penyuluhan dan diskusi tenttang manajemen pemasaran. Hari kedua dilanjutkan dengan praktek berjualan secara offline dan online. Peserta pelatihan sebanyak 15 orang ibu rumah tangga. Hasil dari pelatihan ini memberikan respon yang sangat positif dan berharap ada keberlanjutan untuk pelatihan-pelatihan keahlian yang lain.
Co-Authors Erni Yanti Natalia, Erni Yanti Gultom, Sonia Cladia Harefa, Elsa Oktafiani Jamilah, Imraatun Octaviani Ismail, Yollanda Pakpahan, Asmita Florentina Panjaitan, Martha Purba, Tiurniari Talantu, Dina Vansiska, Vansia venna, Riah