Articles
<![CDATA[PENGARUH KESEDIAAN BERBAGI PENGETAHUAN PADA SIKAP DALAM BEKERJA TIM ]]>
<![CDATA[Dinda Amalia]]>;
<![CDATA[Hajan Hidayat]]>
<![CDATA[ JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 2 No 2 (2018): Journal of Applied Business Administration - September 2018 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaba.v2i2.1118
<![CDATA[This study aims to determine the influence of willingness to share knowledge of attitudes in team work. In the measurement of attitude in team work, this study uses two dimensions that is perceptions of team performance effectiveness and student interest in team work. The research method used a quantitative method approach. This study uses primary data. The instrument method is Likert scale. Sampling research using purposive sampling method. The author set the number of samples to be studied at least 200 samples with the category of students who are in accounting majors. The results of this study indicate that the willingness to share knowledge affect the perceptions of the effectiveness of team work and willingness to share knowledge affect the student's interest in team work. Future research is expected to add a wider sample and can add an assessment dimension to the knowledge sharing willingness variable. This research can be used as consideration or as a reference and additional information for researchers who will conduct further research on team work.]]>
<![CDATA[Evaluation Standart Operational Prosedure Corporate Social Responbility ]]>
<![CDATA[Hajan Hidayat]]>;
<![CDATA[Yuricha Vittri Yanti]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306804
<![CDATA[This research discusses the format of the financial statement made PKBL for use by business partners as a condition in the loan submission. The format of the financial statements statement of financial position is provided and profit/loss. The authors found a problem that is often business partners do not fill financial statements correctly so troublesome parties PKBL. This leads to slow lending process. Charging error caused by lack of understanding business partners against the financial report provided PKBL. Based on the basic provisions of the preparation of the financial statements, the author of menyimpulakan that the report provided PKBL yet eligible conditions i.e. financial statements can not be understood, irrelevant, unreliable and often does delay time in gathering financial statements.]]>
<![CDATA[PENGARUH KEPUASAN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN BANK DI KOTA BATAM ]]>
<![CDATA[Rizki Novriyanti Zahara]]>;
<![CDATA[Hajan Hidayat]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v1i2.500
<![CDATA[This study aims to identify and analyze the influence of job satisfaction and work discipline on employee performance. Approach method used for sampling is purposive sampling technique. Respondents were used in this study were 173 employees working in state-owned banks in Batam. This study uses regression analysis to examine how the influence of these two variables on the performance of employees with SPSS 22.0 application. Results of the t test obtained by value t count 3,979> t table 1,973, which means that H1 is accepted and t value 4,623> t table 1973, which means H2 is accepted. The higher the satisfaction is fulfilled and the higher discipline of work that employees have the higher the employee's performance. Based on the results of research conducted, it can be concluded that there is influence between the variables of job satisfaction and work discipline on employee performance state-owned banks in Batam. Keywords: Job satisfaction, Discipline, Employee Performance]]>
<![CDATA[PERILAKU FRAUD MAHASISWA DAN PERSEPSINYA TERHADAP ASPEK-ASPEK UMUM ETIKA BISNIS DAN TUJUAN PENDIDIKAN ETIKA PROFESI AKUNTANSI DITINJAU DARI JENIS KELAMIN ]]>
<![CDATA[Annisa Asriati]]>;
<![CDATA[Hajan Hidayat]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v2i1.720
<![CDATA[Students reached education ethics business with hope students will become an accountant without breaking ethics and work professionally. This study aims to see how perception students on the basis of gender to general aspects of business ethics, importance of the objectives of accounting ethics education and how do behavior students based on the types of fraud. The sample in this research is 499 students of the night class of accounting study program at an accredited university in Batam City. Testing the hypothesis in this study using a mann withney u test and descriptive statistics in SPSS 17.00. The results show that there are differences in perception between male students and female students of general aspects of business ethics and importance of the objectives of accounting ethics education. Most students considered it is important but most students has admitted that they have commits fraud based on the type of fraud internal. A student who work in the bank, student semester 1 and semester 3, Students who have received lecture business ethics and student man Dominated in the category of fraud. Limitations of this study is sample use only students of the night class of accounting study program in Batam alone. The provision of the science more in-depth about ethics business and also study of ethics are need to. Suggestions for further research is sample examined across extend, can add external factors that determines fraud behavior and for research on fraud that has happened.]]>
<![CDATA[ACADEMIC CHEATING BEHAVIOR REVIEWED FROM NEUTRALIZATION OF CHEATING BEHAVIOR AND GENDER OF THE ACCOUNTING STUDENTS AT UNIVERSITIES IN BATAM ]]>
<![CDATA[Mia Yasmin Belinda]]>;
<![CDATA[Hajan Hidayat]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 2 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v2i2.882
<![CDATA[This study aimed to determine the neutralization relationship with the academic cheating behavior and differences in students perceptions of male and female on neutralization who is do cheating behaviors in academic studies. The sampling method used purposive sampling techniques. The subjects were as 378 who is take the accounting courses with accredited B (Good) in several universities in Batam. The questionnaires were distributed to each universities about 125 questionnaires. Hypothesis testing used a Pearson product moment correlation analysis and t-test Independent test. The results of this study found that, there is a strong positive correlation between neutralization with the academic cheating behavior with a correlation coefficient r = 0,829 with probability p = 0.000 (P <0.05). The results of the study for the t-test Independent test showed that there are differences in perception between male students and female with an average of male students is higher by 63.79% and the female with a percentage of 35.03%. Moreover, the conclusion for further study, it can carry out educational purpose suppress the neutralization process, ethics education should consider the perspective of male and female, and study the factors affecting the dynamics of neutralization and neutralization of both male and female.]]>
<![CDATA[PENGARUH SISTEM PENILAIAN KINERJA DAN KOMPENSASI TERHADAP MOTIVASI KERJA PNS ]]>
<![CDATA[Raja Syafira Nurmagustini]]>;
<![CDATA[Hajan Hidayat]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 1 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v3i1.898
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh sistem penilaian kinerja dan kompensasi terhadap motivasi kerja pegawai negeri sipil (PNS). Motivasi sebagai variabel dependen dan variabel independen dalam penelitian ini adalah sistem penilaian kinerja dan kompensasi. Sistem penilaian kinerja bagi PNS menggunakan Sasaran Kerja Pegawai (SKP) dan perilaku kerja. Fokus penilitian ini adalah untuk mengetahui sejauh manakah pengaruh sistem penilaian kinerja dan kompensasi terhadap motivasi kerja pegawai dan untuk mengetahui sejauh mana penilaian berdasarkan SKP dan perilaku kerja yang digunakan oleh 10 instansi pemerintah di Kota Batam. Metode yang digunakan yaitu purposive sampling dan mendapatkan hasil 126 sampel staff PNS. Pengumpulan data menggunakan kuesioner yang diambil di 10 instansi pemerintah Kota Batam. Hasil dari penelitian ini adalah sistem penilaian kinerja dan kompensasi berpengaruh terhadap motivasi kinerja. Penelitian ini hanya pada 10 instansi pemerintah Kota Batam oleh karena itu penelitian selanjutnya disarankan menambahkan beberapa instansi lainnnya sehingga mempunyai jumlah sampel lebih banyak. Penelitian ini dapat dijadikan acuan untuk pemerintah dalam meningkatkan motivasi kinerja karyawan.]]>
<![CDATA[THE EFFECT OF SERVICE QUALITY ON THE HOSPITAL IMAGE IN BATAM ]]>
<![CDATA[Hajan Hidayat]]>;
<![CDATA[Rizki Syafitri Lubis]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 1 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v1i1.1240
<![CDATA[The aims of this research to examine the effect of service quality on the hospital image in Batam through customer satisfaction as an intervening variable. Service quality was measured by quality dimensions namely: tangibles, reliability, responsiveness, empathy, and assurance. Sampling method in this research using purposive sampling. Research objects is one public hospital and one private hospital in Batam with 196 sample respondents. The results of this research showed that service quality has a significant impact on hospital image through customer satisfaction as an intervening variable. Limitations of this research are the respondents only from the patients or visitors and only use one private hospital and one public hospital. Implications obtained in this research that service quality is good or bad will affect to customer satisfaction and it will be affect to image or impression of the customers toward hospital. The future studies may added samples not only in hospital but in other health care also.]]>
<![CDATA[PERBEDAAN PERSEPSI TENTANG ETIKA BISNIS PADA MAHASISWA YANG BELUM DAN SUDAH MEMPELAJARI MATA KULIAH ETIKA BISNIS PADA PRODI AKUNTASI DI PERGURUAN TINGGI KOTA BATAM ]]>
<![CDATA[Hajan Hidayat]]>;
<![CDATA[Dinda Anastasyah]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 2 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2017 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v5i2.465
<![CDATA[Business ethics is the knowledge about the procedures for setting up and managing ideal business into consideration the norms and morality universally applicable and economically or socially. The application of these norms and morality support the purpose and goals in business activities. This study aims to determine whether there are differences between the perceptions of business ethics and students who have already studied the subjects of business ethics in the accounting department of a university in the city of Batam. Samples are 185 regular grade student accounting Prodi morning at an accredited university in the city of Batam. Testing the hypothesis in this study using a statistical test Independent sample T-test contained in SPSS 22.0 and the results show that there are differences between the perceptions of business ethics and students who have already studied the subjects of business ethics. This study shows that business ethics education affects the perception of students so that students who have followed the course of business ethics have a different perception of students who have not followed the course of business ethics. Limitations of this study is the sample used only students of accounting in Batam alone. Business ethics education is very important to be a provision for students and should be maximized curriculum. Suggestions for further research should be expanded samples studied, such as using student of accounting in Riau Islands and also add other variables in the study.]]>
<![CDATA[Pengaruh Tipe Kepribadian Auditor dan Budaya Organisasi terhadap Perilaku Disfungsional Audit ]]>
<![CDATA[Nadiah Zahra]]>;
<![CDATA[Hajan Hidayat]]>;
<![CDATA[Adhitomo Wirawan]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 2 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2020 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v8i2.2664
<![CDATA[This study aims to determine whether there is influence personality type A auditor and organizational culture on audit dysfunctional behavior. The method used was a survey using a questionnaire of 34 respondents who were auditors at 5 public accounting firm Batam. The research hypothesis was tested using a multiple regression analysis. This study uses primary data in the form of a questionnaire with a 5-point Likert scale. The auditor's personality type is measured by ambitious, competitive, and achievement-oriented attitudes. Organizational culture variables are measured by the ethical attitudes that exist in an organization. The results revealed that there was no effect between auditor A personality type and organizational culture on audit dysfunctional behavior. Future studies can add other variables and enlarge the population area.]]>
<![CDATA[Pengembangan UMKM Melalui Sosialisasi dan Penyuluhan Secara Digital untuk Menunjang Keberlangsungan Usaha di Masa Pandemi Covid-19 ]]>
<![CDATA[Andi Erna Mulyana]]>;
<![CDATA[Rahmat Hidayat]]>;
<![CDATA[Nur Rahmah Andayani]]>;
<![CDATA[Sri Zuliarni]]>;
<![CDATA[Aditya Wirangga Pratama]]>;
<![CDATA[Maryani Septiana]]>;
<![CDATA[Hajan Hidayat]]>;
<![CDATA[Yulinda Yulinda]]>;
<![CDATA[Diah Amaliah]]>;
<![CDATA[Muhammad Ikhlash]]>;
<![CDATA[Sugeng Riadi]]>;
<![CDATA[Desi Ratna Sari]]>;
<![CDATA[Slamet Soebagiyo]]>
<![CDATA[ Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 3 No 1 (2021): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/abdimas polibatam.v3i1.2685
<![CDATA[Micro, Small, and Medium Enterprises (MSMEs) have an important role in the economy of Indonesian society. The existence of MSMEs is very useful in terms of distributing people's income. From this point, it is necessary to carry out training to support the sustainability of MSMEs and help them overcome various problems, from the management aspect to the capital aspect. Especially during the pandemic Covid-19, where many MSMEs are threatened with their survival. For this reason, the purpose of the community service activities that will be carried out with the method of socialization and counseling through the digital system is to provide information and additional knowledge needed by MSMEs. The information and knowledge provided will be packaged in the form of socialization and counseling videos. The results of the activities were the socialization and counseling materials in digital form that could be accessed by MSMEs by utilizing the current information technology.]]>
