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All Journal Measurement : Jurnal Akuntansi Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) Maneggio: Jurnal Ilmiah Magister Manajemen Jurnal Ilmiah Akuntansi dan Finansial Indonesia Zona Manajemen: Program Studi Magister Sains Manajemen Universitas Batam International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam International Journal of Economics and Management Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Management Dynamics: International Journal of Management and Digital Sciences
Satriawan, Bambang
Universitas Batam
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THE EFFECT OF MODERNIZATION OF TAX ADMINISTRATION SYSTEM, TAX SANCTIONS AND QUALITY OF TAX SERVICES ON INDIVIDUAL TAXPAYER COMPLIANCE WITH TAX KNOWLEDGE AS A MODERATING VARIABLENORTH BATAM PRIMARY Muhammad Fajar Erdiawan; Bambang Satriawan; Muammar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 4 (2024): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i4.1954

Abstract

This study examines the Effect of Modernization of Tax Administration System, Tax Sanctions and Service Quality on Individual Taxpayer Compliance with Tax Knowledge as a Moderating Variable of North Batam Pratama Tax Service Office. Quantitative research is a process of finding knowledge that uses data in the form of numbers as a tool to find information about what we want to know. The data analysis technique in this study uses Partial Least Square (PLS) which is a Multivariate Analysis in the second generation using structural equation modeling (Structural Equation Model/SEM). The results of the study Modernization of Tax Administration System has a significant effect on Individual Taxpayer Compliance. Tax Sanctions have a significant effect on Individual Taxpayer Compliance. Tax Service Quality has a significant effect on Individual Taxpayer Compliance. Tax Knowledge has a positive and significant effect in moderating the effect of Modernization of Tax Administration System on Individual Taxpayer Compliance. Tax Knowledge does not have a positive and significant effect in moderating the effect of Tax Sanctions on Individual Taxpayer Compliance. Taxation Knowledge has a positive and significant effect in moderating the influence of Tax Service Quality on Individual Taxpayer Compliance. The magnitude of the influence of the contribution of the Tax Administration System Modernization variable, the Tax Sanction variable and the Tax Service Quality variable on the Individual Taxpayer Compliance variable is 108.8%.
Pengaruh Rasio Keuangan Terhadap Return on Asset dengan Capital Adequacy Ratio sebagai Variabel Moderating pada Bank Perkreditan Rakyat di Kepulauan Riau Harifda; Bambang Satriawan; Nolla Puspita Dewi
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 12 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i12.4801

Abstract

Technological developments, especially with the emergence of the internet and digital devices, have brought major changes to the world of banking. People's Credit Banks (BPR) have an important role in supporting community businesses, especially at the local or regional level. The following are some of the main roles played by BPR Banks in supporting community businesses. Research carried out at people's credit banks (BPR) in the Riau Islands registered with the OJK throughout 2019-2023. In this research, the author used the purposive method technique, which is a technique chosen by the researcher to achieve the researcher's objectives with the criteria that have been set so that there are 17 companies that meet the criteria. Based on the processed data obtained in the field, the final research results were found to be non- Performing Loans (NPL) have a direct significant effect on Return on Assets (ROA), Loan To Deposit Ratio (LDR) do not have a direct significant effect on Return on Assets (ROA) at Rural Banks (BPR) Batam City, Operational Costs Operational Income (BOPO) has a direct significant effect on Return On Assets (ROA) at Rural Banks (BPR) in Batam City, Capital Adequacy Ratio (CAR) does not significantly moderate between Net Performing Loans (NPL) and Loan To Deposit Ratio (LDR) on Return on Assets (ROA) at Rural Banks (BPR) in Batam City and the Capital Adequacy Ratio (CAR) significantly moderate the relationship between Operational Costs and Operating Income (BOPO) against Return On Assets (ROA) at Rural Credit Banks (BPR).
PENGARUH KOMUNIKASI INTERPERSONAL, KOMPETENSI, DAN PENEMPATAN KERJA TERHADAP KEPUASAN KERJA PEGAWAI DINAS KEPEMUDAAN DAN OLAHRAGA PROVINSI KEPULAUAN RIAU DENGAN SEMANGAT KERJA SEBAGAI VARIABEL INTERVENING Hendra Aris; Ngaliman Ngaliman; Bambang Satriawan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12349

Abstract

This research analyzes the influence of interpersonal communication, competence and work placement on job satisfaction of employees of the Riau Islands Province youth and sports department with work enthusiasm as an intervening variable. Results of Evaluation of Performance Achievements of Riau Islands Province. Based on initial observations, the results showed that 47% of the 30 respondents stated that they were dissatisfied. Meanwhile, 39% of the 30 respondents stated that they did not feel enthusiastic about working at the Youth and Sports Department of Riau Islands Province. Using primary data from 103 employees of the Riau Islands Province youth and sports department, this research found that competence had no direct significant effect on job satisfaction. In contrast, interpersonal communication and job placement were shown to have a significant influence on job satisfaction, highlighting the importance of competency to increase employee job satisfaction. Work enthusiasm has also been proven to be a significant mediator between interpersonal communication, competence and job placement on job satisfaction. The proposed recommendation is to focus on increasing employee competency and other aspects that have a more direct influence on work morale to increase job satisfaction for employees of the Riau Islands Province youth and sports department.
Pengaruh Kepemimpinan, Beban Kerja dan Diklat Terhadap Kinerja Karyawan dengan Lingkungan Kerja sebagai Variabel Intervening pada Perumda Air Minum Tirta Kepri Dona Astriana; Indrayani Indrayani; Bambang Satriawan
Jurnal Ilmiah Universitas Batanghari Jambi Vol 24, No 2 (2024): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v24i2.4661

Abstract

This research aims to find out: (1) whether leadership, workload, and training have an effect on the work environment; (2) whether the work environment, leadership, workload and training have an effect on employee performance; and (3) whether leadership, workload and training influence employee performance through the work environment. This research was conducted at Perumda Air Minum Tirta Kepri with a population of 121 respondents from Perumda Air Minum Tirta Kepri. Data was collected using a questionnaire method with a questionnaire instrument. Variable measurement was carried out using a Likert scale. The research results found that leadership had a negative and insignificant effect on the environment; workload has a positive and significant effect on the work environment; training has a positive and significant effect on the work environment; work environment has a positive and significant effect on employee performance; leadership has a positive and significant effect on employee performance; workload has a negative and significant effect on employee performance; training has a positive and significant effect on employee performance; work environment has a negative and insignificant influence in mediating leadership on employee performance; work environment has a positive and significant influence in mediating workload on employee performance; The work environment has a positive and insignificant influence in mediating training on employee performance at Perumda Air Minum Tirta Kepri.
Pengaruh Financial Distress, Free Cash Flow dan Profitabilitas terhadap Earnings Management dengan Firm Size sebagai Moderasi Inten Gemi Nestiti; Bambang Satriawan; Robin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5081

Abstract

This study was conducted with the aim of testing and analyzing the influence of Financial Distress, Free Cash Flow and Profitability on Earnings Management moderated by Firm Size directly or indirectly. The population in this study were all construction companies listed on the Indonesia Stock Exchange, while the sample that met the criteria for drawing observations conducted for five years and as many as six pharmaceutical companies listed on the Indonesia Stock Exchange. This research approach uses quantitative research. The data collection technique in this study used documentation techniques and the analysis technique used was EViews (Econometric Views) analysis. The results of the study showed that the results of the first hypothesis test showed that financial distress had no significant effect on earnings management. The results of the second hypothesis test showed that free cash flow had a significant positive effect on earnings management. The results of the third hypothesis test showed that profitability had a significant positive effect on earnings management. The results of the fourth hypothesis test showed that financial distress had a significant effect on earnings management moderated by firm size. The results of the fifth hypothesis test showed that free cash flow had a significant effect on earnings management moderated by firm size. The results of the sixth hypothesis test showed that profitability had a significant effect on earnings management moderated by firm size.
Pengaruh Return on Equity, Leverage, Collateralizable Asset dan Asset Growth terhadap Kebijakan Dividen dengan Kepemilikan Manajerial sebagai Variabel Moderasi Hilda Yani; Bambang Satriawan; Robin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5082

Abstract

This study aims to analyze the influence of Return on Equity (ROE), Leverage (DER), Collateralizable Asset (CA), and Asset Growth (AG) on dividend policy, with managerial ownership as a moderating variable. Dividend policy is one of the key decisions made by corporate management to enhance shareholder welfare. This research focuses on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. A quantitative method was employed, utilizing secondary data obtained from www.idx.co.id. After applying sampling techniques, 19 companies were selected as the research sample from a population of 30 companies. The results of the study indicate that Return on Equity (ROE), Leverage (DER), and Asset Growth (AG) do not have a significant influence on dividend policy, whereas Collateralizable Asset (CA) shows a significant influence. Additionally, managerial ownership does not moderate the relationships between Return on Equity, Leverage, Collateralizable Asset, or Asset Growth and dividend policy. These findings suggest that internal company factors such as profitability, capital structure, and asset growth, along with managerial ownership, are not always determinants of dividend policy decisions in manufacturing companies in the food and beverage sub-sector.
Pengaruh Komite Audit, Komisaris Independen, Kepemilikan Institusional terhadap Nilai Perusahaan dengan Profitabilitas sebagai Moderating pada Bank yang Terdaftar di Bursa Efek Indonesia (Tahun 2017-2023) Yuanna Hanova Ayu; Bambang Satriawan; Robin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5083

Abstract

This study aims to examine the impact of the audit committee, independent commissioners, and institutional ownership on firm value, with profitability as a moderating variable, for banks listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023. The background of this research highlights the importance of good corporate governance in enhancing firm value, particularly in the banking sector, which plays a crucial role in the economy. The study seeks to analyze the extent to which these corporate governance factors influence firm value and the role of profitability in moderating these effects. This research employs a quantitative method with purposive sampling, collecting data from 48 banks listed on the IDX, of which only 15 met the sample criteria. The results show that the audit committee has a significant impact on firm value, with a t-statistic of -2.028192 and a probability of 0.0453. Conversely, independent commissioners and institutional ownership do not have a significant impact on firm value. Additionally, profitability does not significantly modify the relationship between the audit committee and firm value but has a significant effect on moderating the relationship between independent commissioners and firm value. Profitability does not influence the modification of the relationship between institutional ownership and firm value.
Pengaruh Informasi Akuntansi, Informasi Non Akuntansi, Manajemen Resiko Pembiayaan terhadap Keputusan Pemberian Pembiayaan yang dimoderasikan Pengalaman pada PT. Bank Riau Kepri Syariah Wilayah Kepri Maiza Tri Handayani; Chablullah Wibisono; Bambang Satriawan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5097

Abstract

The purpose of this study is to test accounting information, non-accounting information, financing risk management on financing decisions moderated by experience. This research approach uses associative research. The population in this study was 128 people who conducted financing analysis in the network of office units of PT. Bank Riau Kepri Syariah (Perseroda) in the Riau Islands Region. The sampling technique in this study used saturated samples and obtained a sample of 128 respondents. The data collection technique used a questionnaire with a Likert scale. The data analysis method used is Partial Least Square (PLS) using SmartPLS 3.0 Software. The results of this study indicate that accounting information, non-accounting information and risk management have a positive and significant effect on financing decisions, Experience moderates the effect of accounting information negatively and insignificantly on financing decisions with moderation qualifications as predictors, Experience moderates the effect of non-accounting information positively and significantly on financing decisions, with moderation qualifications as quasi moderation (pseudo moderation). Experience moderates the influence of financing risk management negatively and insignificantly on the Decision to Grant Financing with the qualification of moderation as a predictor
THE EFFECT OF WORK MOTIVATION, WORK COMPETENCE AND WORK LOAD ON INCREASING EMPLOYEE PRODUCTIVITY WITH INCENTIVES AS AN INTERVENING VARIABLE AT PT WULING MAJU MOTOR Adinda Purnama Sari; Bambang Satriawan; Muammar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.2055

Abstract

This study examines the Influence of Work Motivation, Work Competence and Workload on Increasing Employee Productivity with Incentives as Intervening Variables at PT Wuling Maju Motor. This research approach is quantitative research. The data analysis technique in this study uses Partial Least Square (PLS) which is a Multivariate Analysis in the second generation using structural equation modeling (Structural Equation Model/SEM). The results of the study Work Motivation has a significant influence on the Incentive Provision variable. Work Competence has a significant influence on the Incentive Provision variable. Workload has a significant influence on the Incentive Provision variable. Incentive Provision has a significant influence on the Employee Productivity variable. Work Motivation has a significant influence on the Employee Productivity variable. Work Competence has a significant influence on the Employee Productivity variable. Workload has a significant influence on the Employee Productivity variable. Incentive Provision has a positive and significant influence in mediating Work Motivation on Employee Productivity. Incentive Provision has a positive and significant influence in mediating Work Competence on Employee Productivity. The provision of incentives has a positive and significant effect in mediating workload on employee productivity.
THE EFFECT OF LEADERSHIP, TEAMWORK AND COMMUNICATION ON EMPLOYEE PERFORMANCE WITH INDIVIDUAL ABILITIES AS INTERVENING VARIABLES AT THE OFFICE OF PORT MASTER AND BATAM SPECIAL PORT AUTHORITY Erik Mario Sihotang; Bambang Satriawan; Muammar Khaddafi
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 5 (2024): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i5.2056

Abstract

This study examines the Influence of Leadership, Teamwork and Communication on Employee Cooperation with Individual Ability as an Intervening Variable at the Harbormaster's Office and Special Port Authority of Batam. Quantitative research is a research method that is carried out on research data in the form of numbers and analysis using statistics. The data analysis technique in this study uses Partial Least Square (PLS). The results of the study Leadership has a significant influence on the Individual Ability variable. Teamwork has a significant influence on the Individual Ability variable. Communication has a significant influence on the Individual Ability variable. Individual Ability does not have a significant influence on the Employee Performance variable. Leadership has a significant influence on the Employee Performance variable. Teamwork has a significant influence on the Employee Performance variable. Communication does not have a significant influence on the Employee Performance variable. Individual Ability has a positive and significant influence in mediating Leadership on Employee Performance. Individual Ability does not have a positive and significant influence in mediating Teamwork on Employee Performance. Individual Ability has a positive and significant influence in mediating Communication on Employee Performance.
Co-Authors Abdurr Rohmat Ade Tryana Putri Adinda Purnama Sari Afdal Afdal Afrinanda Afrizal Afrizal Amon Silaban Amon Silaban Andhi Kusuma Angelina E Rumengan Armen Azwandi Azwandi Basri Basri Chablullah Wibisono Chabullah Wibisono Citra Uli Bastanta S Deddy Surachmad Defi Ananda Dona Astriana Elisabet Friska Sihombing Erick Santana Erik Mario Sihotang Ervindo Maulana Fachrudin Fachrudin Fanny Hidayati Eka Putri Fatahurrazak Fitria Risa Guntur Herlambang Harifda Hendra Aris Hilda Yani I Wayan Catra Yasa I Wayan Catrayasa Indrawan, Mohamad Gita Indrayani Indrayani Intan Juniarti Inten Gemi Nestiti Irfan Irfan Irfan Irfan Irfan Isdawati Jorgis Butarbutar Juanroy M Rajagukguk Kuncoro Aribowo Maiza Tri Handayani Maya Engelin Manopo Merline Julianti Muammar Khaddafi Muammar Khaddafi Muhammad Fajar Erdiawan Ngaliman, Ngaliman Nolla Puspita Dewi Nurhatisyah Nurhatisyah Purnomo Wahyu Raden Rieke Resty Afriany Robin Robin Sri Yanti Sumiyati Sumiyati Sumiyati Sumiyati Supriyono Windayati, Diana Titik Yuanna Hanova Ayu Yuliansyah Yuliansyah Yulizartika Yulizartika Zulkifli Eko Purwanto