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All Journal Measurement : Jurnal Akuntansi Jurnal Mirai Management Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Mantik eCo-Buss JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Akuntansi Barelang Akrab Juara : Jurnal Ilmu-ilmu Sosial Economics and Digital Business Review Economic Reviews Journal JUPADAI : Jurnal Pengabdian Kepada Masyarakat JURSIMA Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Mortigor Afrizal Purba
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 Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Pengaruh Pengetahuan Pajak, Penerapan E-Filing, Pemeriksaan Pajak, dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Vitri Nurhayati; Mortigor Afrizal Purba
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (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.v6i5.1654

Abstract

Purpose of this study is to investigate the impact of tax knowledge, implementation of e-filing, tax audits, and tax socialization on individual taxpayer compliance. This research analyzes primary data, namely from questionnaires that have been distributed via google form with scale likert to 100 individual taxpayers located at KPP Pratama South Batam. The sample selection used in this research used techniques random sampling. Testing of research variables was carried out using descriptive analysis methods, validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression tests, t tests, F tests, and coefficient of determination tests using the SPSS V25 application. The research results show that tax knowledge does not have an effect on individual taxpayer compliance. Meanwhile, there is a significant influence on implementation of e-filling, tax audits, and tax socialization regarding individual taxpayer compliance..
The Analysis of Factors Affecting Tax Compliance Among MSMEs In Batam City Shelvira; Mortigor Afrizal Purba
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 5 (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.v6i5.1658

Abstract

The primary objective of this study is to assess the impact of the modernization of the tax administration system, tax socialization, and tax supervision on the compliance of micro, small, and medium enterprises (MSMEs) in Batam City. This research adopts a quantitative approach and focuses on the population of MSMEs actors who submitted tax returns to KPP Pratama Batam Selatan in 2022, with total of 2.797 individuals. By applying the Slovin formula with a 10% margin of error, a sample of 100 respondents was selected for the study. The research employs secondary data obtained from books, articles and also directly obtained from KPP Pratama Batam Selatan and primary data collection through the distribution of questionnaires using Google Forms, and the responses will be analyzed utilizing the SPSS version 25 software. The findings indicate a positive and significant correlation between the variables of modernization of the tax administration system, tax socialization, and tax supervision on the tax compliance of MSMEs in Batam City.
Analisis Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan pada Usaha Mikro Kecil Menengah di Kota Batam Melinda A.J Munthe; Mortigor Afrizal Purba
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1675

Abstract

This study aims to analyze the application of SAK EMKM in the preparation of financial reports on small and medium micro businesses in Batam City. This study used a descriptive and quantitative statistical approach with a population of 700 MSMEs registered with the Batam City Cooperatives and Small and Medium Enterprises Office and the sample in this study consisted of 100 respondents and used a questionnaire as a data collection instrument. From the data analysis, it was found that SAK EMKM did not affect financial reports with t count (1.276) < t table (1.983) and MSME socialization had an effect on financial reports with t count (6.462) > t table (1.983). Simultaneously the results of the EMKM SAK F test and MSME outreach have an effect on financial reports with a calculated F value (28.566) > F table 2.69).
PENGARUH CORPORATE GOVERNANCE, SISTEM WHISTLEBLOWING, DAN PENGENDALIAN INTERNAL TERHADAP PENGUNGKAPAN KECURANGAN DI PERUSAHAAN KOTA BATAM angelina Angelina; Mortigor Afrizal Purba
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.v8i3.11228

Abstract

This study examines the influence of corporate governance, whistleblowing systems, and internal control on fraud disclosure in companies located in Batam City. The research addresses the persistent issue of fraud in organizational settings and aims to analyze how governance mechanisms and control systems contribute to fraud disclosure practices. A quantitative research design was employed, using primary data collected through questionnaires distributed to 100 employees selected via purposive sampling. The data were analyzed using descriptive statistical analysis and multiple linear regression techniques. The results indicate that whistleblowing systems and internal control have a positive and significant effect on fraud disclosure, whereas corporate governance does not exhibit a significant individual effect. However, the simultaneous test demonstrates that corporate governance, whistleblowing systems, and internal control collectively have a significant influence on fraud disclosure. These findings highlight the importance of strengthening internal control mechanisms and establishing effective whistleblowing systems to enhance transparency and reduce the risk of fraud within companies.
Pengaruh Literasi Keuangan, Framing Effect Dan Persepsi Risiko Dalam Pengambilan Keputusan Investasi Investor Muda Di Batam Dewi Elizabeth; Mortigor Afrizal Purba
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.v8i3.11259

Abstract

This study aims to analyze the influence of financial literacy, framing effects, and risk perception on investment decision-making. The study employed a quantitative approach with a survey method, involving respondents selected through purposive sampling. Data were collected using a closed-ended questionnaire with a five-point Likert scale and analyzed using multiple linear regression analysis using SPSS software. The results indicate that financial literacy has a positive and significant effect on investment decision-making. Framing effects and risk perceptions have also been shown to play a role in shaping investment decision-making behavior, albeit to varying degrees. These findings indicate that adequate financial understanding and the ability to manage risk perceptions and cognitive biases are important factors in making rational and measured investment decisions. Keywords: Financial Literacy; Framing Effect; Risk Perception; Investment Decisions.
PENGARUH PELUANG KERJA, SIKAP, DAN KONTROL PERILAKU TERHADAP NIAT MAHASISWA MENGAMBIL JURUSAN AKUNTANSI Desy Cindy Putri Pertiwi Pertiwi; Mortigor Afrizal Purba
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.v8i3.11264

Abstract

Many students remain unsure about choosing an accounting major due to a lack of knowledge about career opportunities in the accounting sector. This uncertainty is also influenced by negative attitudes, such as the perception that accounting is complex and requires high-skill skills. Furthermore, students' perceptions of low behavioral control, such as a lack of confidence in their abilities and limited support from their environment, also hinder their intention to major in accounting. In this context, this study aims to assess the impact of job opportunities, attitudes, and behavioral control on students' intentions to major in accounting. The approach applied in this study was quantitative, with a total population of 100 students from accounting study programs in Batam. To select a representative sample, the study applied the Slovin formula, resulting in 97 respondents. Data collection was carried out by distributing questionnaires that had been previously tested to ensure their validity and reliability. After that, the information was analyzed using multiple linear regression. These results indicate that job opportunities have a significant influence on students' intention to major in accounting, attitudes also have a significant influence on students' intention to major in accounting, and behavioral control has a significant influence on students' intention to major in accounting. Based on the results of the tests conducted simultaneously in this study, it can be concluded that the three independent variables (job opportunities, attitudes, and behavioral control) have a simultaneous influence on accounting students' interest.
Peran Good Corporate Governance Terhadap Kinerja Bank Perekonomian Rakyat wulandari Wulandari; Mortigor Afrizal Purba
SCIENTIA JOURNAL Vol 8 No 2 (2026): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v8i2.11302

Abstract

This study looks at how Batam City's Rural Banks' (BPR) non-financial performance is affected by Good Corporate Governance (GCG). A Likert-scale questionnaire was used to gather quantitative data from 62 carefully chosen employees. Multiple linear regression was used for analysis, with validity, reliability, and classical assumption tests providing support. The findings show that transparency, accountability, and responsibility all significantly and favorably affect non-financial performance, especially when it comes to improving internal governance procedures, operational efficacy, and service quality. When combined, these GCG principles strengthen organizational discipline and promote more efficient decision-making within BPR operations. Overall, the findings indicate that strong GCG implementation not only improves institutional performance but also contributes to long-term sustainability, suggesting that BPR management should continually reinforce GCG practices to build stakeholder trust, increase operational efficiency, and enhance organizational competitiveness.
Literasi Keuangan Sosialisasi Keuangan Orang Tua Fear of Messing Out Perilaku Keuangan Mahasiswa Akunansi di Kota Batam Apriliadi Apriliadi; Mortigor Afrizal Purba
Economic Reviews Journal Vol. 5 No. 3 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i3.1199

Abstract

This research aims to examine and analyze the influence of financial literacy, parental financial socialization, and fear of missing out (FoMO) on the financial behavior of accounting students in Batam City. The population in this study consists of accounting program students at various universities in Batam City. The sampling technique utilized a purposive sampling method with a total sample of 100 respondents. Data collection was conducted by distributing online questionnaires (Google Form) using a Likert scale. The data analysis method employed was multiple linear regression analysis, processed using SPSS version 25 software. The partial research results indicate that financial literacy has a positive and significant effect on financial behavior. Parental financial socialization also exerts a positive and significant influence on financial behavior. Furthermore, fear of missing out (FoMO) significantly and positively affects students' financial behavior. The coefficient of determination (Adjusted $R^2$) shows that the independent variables in this study explain 53.7% of the variance in financial behavior, while the remaining 46.3% is explained by other factors outside this research model.
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.
EDUKASI PASAR MODAL BAGI PELAJAR HINTERLAND DI PULAU BULUH BATAM Erni Yanti Natalia; Mortigor Afrizal Purba; Neni Marlina Br Purba; Rikson Pandapotan Tampubolon
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026): Volume 5 Nomor 1 2026
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64795/jupadai.v5i1.205

Abstract

One way to build a country's economy is through capital market movements. Socialization and education continue to be provided to regions related to the correct way and mechanism of investment. This activity is carried out in various ways, namely through electronic media, social media, to universities through stock exchange seminars, to certain institutions, and even to schools to students. SMAN 11 Batam is a school that is geographically separated from Batam City or commonly called Hinterland. The service team is interested in providing education and socialization to students in the hinterland area due to the lack of information they get through lessons at school and to foster interest in investing among students from an early age. After participating in the counseling, participants were very enthusiastic about receiving education on the importance of optimizing the millennial generation and capital market education for students. Participants will understand and understand more about the benefits and role of the Capital Market for the Indonesian economy, as well as how to transact in the Capital Market.
Co-Authors Agus Defri Yando Agus Defri Yando Agus Defri Yando angelina Angelina Apriliadi Apriliadi Asti Murni Dachi Bayu Sugara Desy Cindy Putri Pertiwi Pertiwi Dewi Elizabeth Eldiana Sidaruk Erni Yanti Natalia Erni Yanti Natalia Ernisa Juniarti Manurung Handra Tipa Haposan Banjarnahor Hengki Sastraeli Gulo Jenniver Jenniver Juwita Sinaga Kiki Futich Rosida Lusian Monalisa Maretta Bahrien Melinda A.J Munthe Natalia Sitohang Nirwana, Anggun Nora Pitri Nainggolan Prayogi Utomo Purba, Neni Marlina BR Purba, Tiurniari Rikson Pandapotan Tampubolon Rusliani Butar-butar Shelvira Stevani Pasaribu T. Shelvira Rifalny Al Jufry Tasya Tasya TIURNIARI PURBA Vargo Christian L. Tobing Vitri Nurhayati wulandari Wulandari