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Analysis of factors affecting the quality of Bintan District government financial reports Alamsyah, Muhammad Isa; Wibisono, Chablullah; Satriawan, Bambang
Journal of Governance and Accountability Studies Vol. 3 No. 1 (2023): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v3i1.1754

Abstract

Purpose: This study aims to analyze and provide empirical evidence regarding the influence of Fixed Asset Administration, Human Resource Competency, and Regional Government Accounting Systems on the Quality of Government Financial Reports with the Government's internal control system as a moderator. Research methodology: This study used primary data using a quantitative approach. The primary data collection method was a questionnaire that was measured using a Likert scale. Results: The test results show that Fixed Asset Administration has a significant effect on the Quality of Regional Government Financial Reports with a P-Value of 0.000 < 0.05. Limitations: This study analyzes the limitations of the format used by the Bintan District Government for financial reports and how it impacts their quality. Contributions: This study investigates the factors affecting the quality of financial reports produced by the Bintan district government. By analyzing these factors, this study aims to provide valuable insights that can guide efforts to improve the quality of financial reporting in the district. Practical Implications: The findings of this study can be used by policymakers and practitioners to develop strategies to enhance financial reporting quality in Bintan District. This study can also serve as a guide for other local governments seeking to improve their financial reporting practices and standards. Novelty: This study is unique in its focus on the Bintan district government and its efforts to identify factors that influence financial reporting quality.
Pengaruh kinerja keuangan, kinerja lingkungan dan ukuran perusahaan terhadap nilai perusahaan dengan pengungkapan lingkungan sebagai variabel intervening Suyanto, Elvira; Wibisono, Chablullah; Robin, Robin; Satriawan, Bambang
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

This study aims to determine the effect of financial performance, environmental performance and company size on firm value with environmental disclosure as an intervening variable in basic and chemical industry sector companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using quantitative methods. The processed data of this study were determined by setting criteria. The amount of data that meets is 70 data and will be tested with panel regression testing. The results of this study explain that for environmental performance variables and firm size have a significant positive effect on firm value. Financial performance variables and environmental disclosure have an insignificant effect on firm value. The firm size variable has a significant positive effect on environmental disclosure. The financial performance variable has a significant negative effect on environmental disclosure and the environmental performance variable has an insignificant effect on environmental disclosure. Financial performance variables, environmental performance and company size have an insignificant effect on firm value through environmental disclosure as mediation.
TRANSFORMASI MEDIA PEMASARAN UMKM BATIK KAMPUNG KELEMBAK BERBASIS TEKNOLOGI DIGITAL John Friadi; Bambang Satriawan; Diana Titik Widayanti; M. Sigid Safarudin
Jurnal Pendekar Nusantara Vol. 1 No. 1 (2023): OKTOBER 2023
Publisher : LPPM-Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/pend.v1i1.1226

Abstract

Globalisasi dan perkembangan teknologi termasuk internet mempengaruhi bisnis dan organisasi termasuk UMKM sehingga UMKM perlu membuat terobosan, inovasi, beradaptasi, berubah dan membuat strategi baru dalam pemasaran produk dan jasa agar dapat berkompetisi dan mempertahankan kelangsungan bisnisnya. Searah dengan perkembangan teknologi digital di era globalasisasi ini maka UMKM terus berupaya untuk mengadopsi dan melakukan transformasi media pemasaran berbasis teknologi digital. Penelitian ini merupakan penelitian pengabdian masyarakat dengan membuatkan aplikasi teknologi digital e-commerce menggunakan website dan pendampingan. Transformasi media pemasaran berbasis teknologi digital e-commerce akan memberikan manfaat bagi UMKM Batik Kampung Kelembak untuk meraih pelanggan dengan segmentasi pasar yang lebih luas, bisnis dapat dilakukan 24 jam tanpa batas ruang dan waktu serta dapat menghemat biaya pemasaran.
Determination of Service Quality, Facilities, Infrastructure, Competence on Loyalty Mediated by Patient Satisfaction at M.Sani Hospital, Karimun Regency Andre Resta; Wibisono, Chablullah; Satriawan, Bambang
Jurnal Ilmiah Sumber Daya Manusia Vol 8 No 1 (2024): JENIUS (Jurnal Ilmiah Sumber Daya Manusia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JJSDM.v8i1.43478

Abstract

This study shows that the people of Karimun Regency tend to choose neighboring countries or Batam City to obtain better healthcare services. This is due to several factors, such as a decline in the number of patient visits to RSUD Muhammad Sani from January to March 2024. This quantitative research aims to examine the influence of these factors on patient loyalty. The results indicate that service quality has a significant direct effect on patient loyalty, although it does not significantly impact patient satisfaction. Conversely, infrastructure and competence do not have a significant effect on patient loyalty but do show a significant influence on patient satisfaction. Employee competence does not have a significant direct impact on patient loyalty but significantly affects patient satisfaction. Furthermore, the findings reveal that patient satisfaction cannot mediate the influence of service quality, infrastructure, and competence on patient loyalty. Therefore, to improve patient loyalty, RSUD Muhammad Sani needs to directly enhance service quality, while improvements in infrastructure and employee competence have a greater impact on increasing patient satisfaction, which is ultimately expected to contribute to overall patient loyalty. Future research could be expanded by broadening the scope of the study, increasing the sample size, and including variables that could determine loyalty and satisfaction at RSUD Muhammad Sani in Karimun Regency, thereby establishing a state-of-the-art foundation for subsequent research.
THE EFFECT OF INDEPENDENCE RATIO, FISCAL DECENTRALIZATION DEGREE AND PAD EFFECTIVENESS ON HUMAN DEVELOPMENT INDEX THROUGH ECONOMIC GROWTH IN KARIMUN REGENCY Ady Hermawan; Bambang Satriawan; Nolla Puspita Dewi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 2 (2024): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v3i2.186

Abstract

Human development is a development process that aims to enable humans to have more choices, especially in income, health and education where one of the benchmarks can be seen through the Human Development Index. This study aims to analyze and obtain empirical evidence on the effect of financial performance (independence level ratio, degree of fiscal decentralization, PAD effectiveness) and economic growth on the human development index in Karimun Regency. This study uses a quantitative method. The data used in this study are secondary time series data for 19 years and interviews. The data were analyzed using Structural Equation Modeling - Partial Last Square with the help of SMART PLS software version 3.0. The results of the study indicate that the independence level ratio has a positive and significant effect on the HDI. The degree of fiscal decentralization does not have a significant effect on the HDI. The effectiveness of PAD has a positive and significant effect on the HDI. Economic growth has a positive and significant effect on the HDI. The independence level ratio does not have a significant effect on economic growth. The degree of fiscal decentralization has a positive and significant effect on economic growth. The effectiveness of PAD does not have a significant effect on economic growth. The independence level ratio does not have a significant effect on the HDI through economic growth. The degree of fiscal decentralization has a positive and significant effect on the HDI through economic growth. The effectiveness of PAD does not have a significant effect on the HDI through economic growth. The HDI of Karimun Regency is influenced by the ratio of the level of independence, the degree of fiscal decentralization, the effectiveness of PAD and economic growth by 37.4%. While the economic growth of Karimun Regency is influenced by the ratio of the level of independence, the degree of fiscal decentralization and the effectiveness of PAD by 9.1%.
Pelatihan Media Pemasaran Batik Berbasis Website pada Pengrajin Batik Kampung Kelembak Kota Batam Friadi, John; Satriawan, Bambang; Windayati, Diana Titik; Yantri, One
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1 (2024): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v5i1.3038

Abstract

Purpose: Promotion and marketing methods for Batik Kelembak are currently carried out conventionally and are limited, ineffective, inefficient, and costly. and very limited time. Promotion and marketing based on digital marketing with a website as a promotional and marketing medium for Batik Kelembak is the right solution because promotion and marketing can reach wider locations, is effective, efficient, can reduce costs, is not limited by space and time and can be done anywhere and at any time just take a longer time. Methodology: Community service activities were implemented in November 2024. Community service activities were implemented in Kelembak Village, Nongsa District, Batam City. This community service activity is in the form of socialization and training by providing an understanding of the importance of digital promotions and marketing websites. The implementation method in the Community Service Program includes the survey, website creation, socialization and training, evaluation, mentoring, and reporting program implementation program as a whole. Results: The Kelembak village community can carry out promotions and marketing through future business development by using a web-based digital marketing strategy for their batik products so that it can explore the sale of batik products locally, and national and international answers to the challenges of the global economy. (John, 2022). Limitation: The expansion of market reach is expected to increase the potential sales of more humidity batik products, so that the income earned becomes maximum. When income increases, the people of Kelembak village will be better able to maintain the continuity of their business and help improve the economy in Indonesia. Contribution: Digital marketing can help the Kelembak village community expand the market to promote and market moisture batik products and open the insight of the people of Kelembak village to be more motivated to produce and develop their business with a broader reach.
The Influence Of Personal Capability, Technological Sophistication And Utilization Of Technology On Accountant Performance With The Effectiveness Of Accounting Information Systems As An Intervening Variable In Riau Islands Shipping Companies Eko Prihananto; Bambang Satriawan; Robin Robin
International Journal of Economics, Commerce, and Management Vol. 1 No. 4 (2024): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i4.205

Abstract

This study aims to determine the direct and indirect effect of personal capability, sophistication and utilization of technology on accountant performance with the effectiveness of accounting information systems as an intervening variable in riau islands shipping COMPANIES. The population in this study were all accountants owned by shipping companies under the auspices of the Indonesian National Shipowners' Association Riau Islands, namely 31 companies and each company had at least 2 finance department people. So that the population in this study were 103 respondents. To get a sample that describes the population, this research uses a saturated sample method, where the entire population is sampled, namely 103 accountants. The results of this study personal capability has a positive and significant effect on the accounting information system. Technological sophistication has a positive and significant effect on the accounting information system. Utilization of technology has a positive and significant effect on the accounting information system. Personal capability has a positive and significant effect on accountant performance. Technological sophistication has a positive and significant effect on accountant performance. Utilization of technology has a positive and significant effect on accountant performance. Accounting information system has a positive and significant effect on accountant performance. Personal capability indirectly has a significant effect on accountant performance through the accounting information system. In other words, personal capability significantly mediates the relationship between personal capability and accountant performance. Personal capability indirectly has a significant effect on accountant performance through accounting information system. In other words, technological sophistication significantly mediates the relationship between technological sophistication and accountant performance. Indirect utilization of technology has a significant effect on accountant performance through accounting information system. In other words, technology utilization significantly mediates the relationship between technology utilization and accountant performance.
The Effect Of Trust, Service Quality And Price On Customer Loyalty With Customer Satisfaction As An Intervening Variable At Jne Tanjung Pinang Branch Wilia Octadina; Bambang Satriawan; Muammar Khaddafi
International Journal of Economics, Commerce, and Management Vol. 1 No. 4 (2024): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i4.224

Abstract

This study aims to determine the direct and indirect effect of trust, service quality, price on customer loyalty through customer satisfaction at JNE Tanjung Pinang Branch. This type of research uses quantitative research methods with primary and secondary data sources. This research was conducted at JNE Tanjung Pinang Branch, Tanjung Pinang, Riau Islands. This research started from March 2023 to August 2023. Based on the results of JNE transaction data for Tanjungpinang City, the population taken is consumers from the corporate and social commerce types who trust the delivery of goods/files from companies or agencies with JNE. The population is 146 from both corporate and social commerce types who have collaborated with JNE Tanjung Pinang. In this study, data collection was carried out using the census method in which the entire population was taken as a sample. By using the census method, this study aims to obtain accurate and representative data from the entire existing population. This step will make it easier for researchers to analyze and describe the characteristics and events that occur in the population, Based on the provisions, the number of samples that meet the criteria from JNE users in the corporate and social community categories is 118 respondents. This research uses Smart-Pls as a data processing tool. The results of the study show that all variables have a direct and indirect effect on variables Z and Y.
Factors That Influence Competence In Improving Employee Performance Through Organizational Commitment As An Intervening Variable In The Personnel Section In Regional Apparatus Organizations Of Riau Islands Province Syahrianis Syahrianis; Bambang Satriawan; Nolla Puspita Dewi
International Journal of Economics, Commerce, and Management Vol. 1 No. 4 (2024): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i4.234

Abstract

This research examines knowledge, skills, behavior, organizational commitment, and performance in the personnel sections of each regional government organization in the Riau Islands Province. The sample used is non-probability sampling, with a study conducted on 133 personnel department employees from various regional government organizations in the Riau Islands Province. The research method is associative with a quantitative approach, utilizing Partial Least Square (PLS) analysis technique with the SmartPLS Version 3.0 program. The results of this study indicate that there is a significant influence of the knowledge variable on the performance variable, a significant influence of the skills variable on the performance variable, no significant influence of the behavior variable on performance, a significant influence of the organizational commitment variable on the performance variable, a significant influence of the knowledge variable on the organizational commitment variable, a significant influence of the skills variable on the commitment variable, no significant influence of the behavior variable on the organizational commitment variable, a direct influence of the skills variable on the performance variable with organizational commitment as an intervening variable, a direct influence of the knowledge variable on the performance variable with organizational commitment as an intervening variable, and no direct influence of the behavior variable on the performance variable through organizational commitment. The influence of knowledge, skills, and behavior on organizational commitment is 46.2%, with the remaining 53.8% influenced by other variables outside this study. Meanwhile, the influence of knowledge, skills, and behavior on performance is 66.1%, with the remaining 33.9% influenced by other variables outside this study.
The Influence of Information System Quality, Facilities, and Competence on Inpatient Satisfaction With Service Quality as an Intervening Variable at Raja Ahmad Thabib Hospital, Riau Islands Province Ira Wardeni; Bambang Satriawan; Muammar Khaddafi
International Journal of Economics and Management Sciences Vol. 1 No. 4 (2024): November : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i4.225

Abstract

This study examines the impact of information systems, facilities, and competence on inpatient satisfaction with service quality as an intervening variable at Raja Ahmad Thabib Hospital, Riau Islands Province. The sample for this study consists of 100 individuals who either received healthcare services or are family members of patients. The research method employed is an associative method with a quantitative approach, utilizing Partial Least Square (PLS) analysis techniques through the SmartPLS Version 4.0 program. The results of the study indicate that the information system has a positive and significant effect on the satisfaction variable, facilities have a positive and significant effect on the satisfaction variable, competence does not significantly affect the satisfaction variable, service quality significantly affects the satisfaction variable, competence does not significantly affect the service quality variable, the information system has a positive and significant effect on the service quality variable, facilities have a positive and significant effect on the service quality variable, the information system positively and significantly affects the satisfaction variable with service quality as an intervening variable, facilities positively and significantly affect the satisfaction variable with service quality as an intervening variable, and competence does not significantly affect the satisfaction variable with service quality as an intervening variable at Raja Ahmad Thabib Hospital, Riau Islands Province.
Co-Authors Abdul Fatah Hassanudin Abdurr Rohmat Ade Rahmah Ade Tryana Putri Adha Putra, Rizki Adi Budiarso Adi Saputra Adinda Purnama Sari Ady Hermawan Afdal Afdal, Afdal Afdalisma Afdalisma Afrinanda Afriza, Sari Afrizal Afrizal Alamsyah, Muhammad Isa Ali Sarpudin Amir, Jihan Ana Fahizah Ana Faizah Ananda, Defi Andhi Kusuma Andre Resta Andykhatria, Andykhatria Angelina E Rumengan Angelina E. Rumengan Ardi Wiranata Hutasoit Aribowo, Kuncoro Armen Astri Dhanarizki Astriana, Dona Astuti, Sumi Atik, Atik Azizul Kholis Azman Azman Azwandi Azwandi Azwandi Balqis Balqis Basri Basri Basri Basri Benni Sumarman Bernath Pardede, Rio Cablullah Wibisono Cablullah Wibisono Catra Yasa, I Wayan Catrayasa, I Wayan Chablullah Wibisono Chablullah WIBISONO Chablullah wibisono Chablullah Wibisono Chablullah Wibisono Chablullah Wibisono Chablullah WIBISONO Chablullahwibisono, Chablullahwibisono Chabullah Wibisono Chabullah Wibisono Dahlan Gunawan Daniel Daniel Davis Aryadi Deddy Surachmad Desi Asmanianti Dewa Brata Dewi, Nolla Puspita Dianalfianti, Zurfiera Donny Firmansyah Dwi Kartika Sari Eddy Riyanto Oemar Husein Edi Indera Eko Prihananto Elkarima, Naseha Elly Rumengan Ely Kurniawati Endra Teja Kesuma Endra Teja Kesuma Engelin Manopo, Maya Erick Santana Erik Mario Sihotang Erisusanto, Roy Etty Sri Wahyuni Euriver Zega Fachrudin Fachrudin Fachrudin Fatahurrazak Fazrial Kenedy Firaldi, Yukiko Firmansyah, Donny Friadi, John Friska Sihombing, Elisabet Ganar Septyadi Giantoro Rudiman Gita Indrawan, M. Habibie, Mohammad Arief El Handoko Gotama, William Harahap, Morina Hariansyah, Herry Harifda Hedjri Samuel Putra Lubis Hendra Aris Hendriyan Saputra Herbert Manurung Herlambang, Guntur Hidayati Eka Putri, Fanny Hijliansyah Marbun Hilda Yani Hizam, Nurul Hutasoit, Ardi Wiranata I Wayan Catra Yasa I Wayan Catrayasa I Wayan CATRAYASA I Wayan Catrayasa Imam Setiawan Indrawan, M.Gita Indrawan, Mohamad Gita Indrawan, Mohammad Gita Indrayani Indrayani Indrayani Indrayani Indrayani INDRAYANI INDRAYANI Indriyani Indriyani Indriyani Intan Juniarti Intan Rahmadian Inten Gemi Nestiti Ira Wardeni Isdawati Isramilda, Isramilda Iswarijaya Jemmy Rumengan Jemmy Rumengan Jemmy Rumengan Jemmy Rumengan Jerry Setiawan, Ikram John Friadi John Friadi Jorgis Butarbutar Julianti, Merline Kemistia Eva Kenedi, Jon Khaddafi, Muamar Khamisya Akmad, Naena Lebrata, Lebrata Lili Hendrayani Lilis Susanti Lubis , Erni Lumanto, Lumanto M Rajagukguk, Juanroy M. Sigid Safarudin Maiza Tri Handayani MARDIANTO, Asnan Maulana, Ervindo Mawarni Mawarni Mercy Reyne Marlina Tirayoh MMSI Irfan ,S. Kom MOHAMAD DJASULI Mohammad Gita Indrawan Mohammad Gita Indrawan Mohd. Gita Indrawan Muamar Khadafi, Muamar Muamar Khaddafi Muammar Gaddafi Muammar Khaddafi Muammar Khaddafi Muhammad Fais Fahmi Muhammad Fajar Erdiawan Muhammad Febrian Ramadhan Muhammad Gita Indrawan Muhammad Isa Alamsyah Muhammad Tabrani Muhammad Tabrani, Muhammad Mukhry, Basrawi Muliyanto Muliyanto Muliyanto, Muliyanto Naseha Elkrima Ngaliman Ngaliman Ngaliman NGALIMAN Ngaliman, Ngaliman Nola Puspita Dewi Nolla Puspita Dewi Nolla Puspita Dewi Dewi Novia Riani Nurhatisyah Nurhatisyah Nurhatisyah nurhatisyah Nurhatisyah Nurhatisyah Nurhatisyah Nurhatisyah Nurhatisyah nurhatisyah Nurjaman Octavia, Resti Oktana, Enda Pakpahan, Putri Elisabeth Paradila Putri, Inggerit Pawar, Avinash PUJI LESTARI R.A Widyanti Diah Lestari R.A. Widyanti Diah Lestari Rahma Raja Rafiza Ramli Rangkuti, M. Faizal Raymond Raymond Respationo, Soerya Reza Chandra Riduan SIHITE Rieke Resty Afriany, Raden Rinah, Rinah Risa, Fitria Rizki Hidayat Robin Robin Robin Robin, Robin Rohmat, Abdurr Roy Erisusanto Rucyana Rudi Rudi Rudi Rudi Rumapea, Anggi Rumengan, Angelina Eleonora Rusdin Haluddin Rusli Sajiyo Sanuri, Ranti Sari, Dwi Kartika Sarmini Sarmini Sarmini Setiawan, Imam Sianturi, Sahat Parlindungan Silaban, Amon Simanjuntak, Luciana Kartini Siregar, Haposan Siti Bakdiah Soepriono, Bambang Sri Rahayu Sri Wahyuni Sri y Sri Yanti Sri Yanti Sri Yanti Sri Yanti Sri Yanti Sukardi , Sukardi Sumantri Sumantri Sumiyati Sumiyati SUMIYATI SUMIYATI SUPRIYONO Suyanto, Elvira Syahrianis Syahrianis Syarifah Fatimah Syarifah Zairina Syukur, Ihram Bani Ulfa Uli Bastanta S, Citra Wahyu Wahyudin Wahyu, Purnomo Waruwu, Merniwati Wibisono Wibisono, Cablullah Wilia Octadina Windayati, Diana Titik Wisbisono, Chablullah Yantri, One Yasa, I Wayan Catra Yeni Ardianti Yuanna Hanova Ayu Yukiko Firaldi Yuliansyah Yuliansyah Yuliansyah Yuliansyah Yulizartika, Yulizartika Yuslinda, Yuslinda Zairina, Syarifah Zulkifli Eko Purwanto