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PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN, DAN PERILAKU KEUANGAN TERHADAP MINAT PENGGUNAAN DIGITAL FINANCE PADA UMKM DI KOTA BATAM Jackie Lee Lee; Handra Tipa
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.v8i2.11279

Abstract

The rapid development of digital-based financial services is driving changes in the financial management patterns of Micro, Small, and Medium Enterprises (MSMEs) in Batam City, thus demanding readiness in terms of financial literacy, access, and behavior. This study aims to analyze the influence of financial literacy, financial inclusion, and financial behavior on the interest in using digital finance among MSMEs in Batam City. The study used a quantitative approach with a population of 2,179 MSMEs operating in Batam City, with a purposive sampling technique of 100 respondents obtained using the Slovin formula. Data were collected through questionnaires and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the multiple linear regression analysis indicate that financial literacy influences the interest in using digital finance with a contribution of 25.4%, financial inclusion has an influence of 37.9%, and financial behavior has an influence of 60.9%. The analysis of the coefficient of determination (R2) can show that financial literacy, financial inclusion, and financial behavior are able to explain 88.2% of the variation in interest in using digital finance in MSMEs in Batam City, and the results of the t-test and F-test prove that financial literacy, financial inclusion, and financial behavior have a significant influence both partially and simultaneously on interest in using digital finance.
PENGARUH E-COMMERCE DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI TERHADAP EFEKTIVITAS KINERJA UMKM DI KOTA BATAM Desyanti Desyanti; Handra Tipa
SCIENTIA JOURNAL Vol 7 No 5 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i5.10441

Abstract

Micro, Small, and Medium Enterprises (MSMEs) operating in Batam are the focal point of this study, which aims to examine how the adoption of information technology for accounting activities and online trading impacts their efficiency and productivity. Although MSMEs contribute significantly to strengthening the regional economy, they still face various challenges related to optimal management. Many MSME actors believe that more accurate financial decision-making and greater operational efficiency can be achieved through the use of digital technologies such as accounting information systems and e-commerce. This research involved 135 MSME respondents in the culinary sector located in Bengkong District, employing an associative quantitative approach. Data processing in this study was conducted using multiple linear regression analysis with the aid of SPSS version 25. The results indicate that both accounting information systems and e-commerce have a significant effect on MSME performance, although the magnitude of their influence differs, both individually and jointly. The obtained Adjusted R² value of 0.455 suggests that these two variables can explain 45.5% of the variation in MSME performance effectiveness. These findings underscore the importance of digitalization and well-structured financial recording in supporting the sustainability and competitiveness of MSMEs in today’s digital market era Keywords: E-Commerce, Accounting Information System, Performance Effectiveness, MSMEs, Batam.
Akuntabilitas Pengelolaan Keuangan pada Yayasan Pendidikan Berbasis Keagamaan: Studi Kasus Yayasan Ummul Qurro’ Batam Norlaili Farichah; Handra Tipa
Economic Reviews Journal Vol. 5 No. 1 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i1.1062

Abstract

Financial management accountability is an important aspect for religious-based educational institutions, given that the funds managed come from the community, students, and the government. This study aims to analyse the implementation of financial recording systems, the effectiveness of internal control systems, and the competence of human resources (HR) in supporting the realisation of financial management accountability at the Ummul Qurro' Batam Foundation. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, observation, and documentation. Research informants include foundation administrators, treasurers, administrative staff, and heads of educational units directly involved in financial management. The results of the study show that the financial recording system at the Ummul Qurro' Batam Foundation has been running routinely, but it is still simple and does not fully refer to non-profit accounting standards. The internal control system is implemented through a mechanism of approval and supervision by the leadership, but it is not yet supported by standard written procedures. Human resource competence in the field of finance is still limited, which affects the quality of financial reporting. This study concludes that the integration of financial recording, internal control, and human resource competence greatly determines the level of accountability in the foundation's financial management.
PEMBINAAN PENGGUNAAN ALAT PERMAINANAN EDUKATIF UNTUK MEMPERMUDAH PROSES PEMBELAJARAN PADA PERUM GREEN VIEW Anggia Arista; Rahmat Fauzi; Handra Tipa; Yuliadi
PUAN INDONESIA Vol. 7 No. 2 (2026): Jurnal Puan Indonesia Vol 7 No 2 januari 2026
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v7i2.468

Abstract

Developing all aspects of intelligence in early childhood can be achieved in various ways, one of which is through the use of educational teaching aids (ETA). These teaching aids aim to develop different aspects of a child’s development, such as physical-motor skills, cognitive abilities, language, social-emotional skills, art, and moral values. The creation of educational teaching aids can be done conceptually without requiring high costs. They can be made by utilizing recycled or used materials available around the learning environment. Teaching aids created by tutors themselves can be used effectively and efficiently. The use of educational teaching aids can be integrated with appropriate learning methods or models so that all aspects of children’s intelligence can develop optimally. The teaching aids produced include stacking blocks, replicas of letters and numbers, and coding books for matching pictures. Toddlers are able to play and learn well, and the creativity of early childhood learners in the Green View housing complex has increased. This is evidenced by the improvement in early childhood learners’ ability to recognize letters and numbers