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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Future : Jurnal Manajemen dan Akuntansi JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Journal of Contemporary Accounting Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Abdimas ADPI Sosial Dan Humaniora Jurnal Bisnis Mahasiswa Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Social Sciences Insights Journal Journal of Sustainable Community Development
Muhammad Ikhlash
Politeknik Negeri Batam
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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Analysis and Design of A Website-Based Batam Local Courier Information System Muhammad Ikhlash; Irsutami Irsutami; Sugeng Riadi; Fathia Mayang Sari
Journal of Applied Business Administration Vol 7 No 1 (2023): Journal of Applied Business Administration - Maret 2023
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v7i1.5077

Abstract

The impact of the Minister of Finance Regulation (PMK) Number 199 concerning Customs, Excise, and Tax Provisions on the Import of Consignments in 2019 which was enacted since January 30, 2020 is a decrease in online sales in Batam. As a result, MSMEs in Batam City have to change their market share to only focus on the people of Batam as a strategy in maintaining their business. Based on the results of interviews with several people selling goods whose consumers are in Batam City, they basically prefer local couriers. However, there are some problems, namely the position of goods cannot be tracked in real-time as is the case with e-commerce applications. Where local courier companies have not been integrated with information system applications. The purpose of this study was to analyze the local courier information system of Batam City and to design the local courier information system of Batam City. The first method used is to collect and data through observation, interviews, and literature studies. Then design an information system by analyzing the running system, analyzing system needs, and designing a website interface that combines 3 points of view, namely local courier companies, sellers and consumers. The conclusion of this study is that this research has produced a draft information system for shipping goods for local couriers in Batam City. The information system developed has used data integration through the delivery database of goods available in data management. This information system can help customers to carry out the process of tracking goods that so far cannot be done if using a local courier in Batam City.
KEPUASAN PEMBELAJARAN MAHASISWA SERTA PENGARUHNYA TERHADAP KEINGINAN UNTUK MELANJUTKAN PEMBELAJARAN DENGAN METODE ONLINE Muhammad Ikhlash; Tri Anggraini
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 1 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v7i1.5084

Abstract

Penelitian ini memiliki tujuan untuk menguji secara empiris pengaruh Information Quality terhadap Satisfaction, System Quality terhadap Satisfaction, Service Quality terhadap Satisfaction, Facilitating Condition terhadap Satisfaction dan Satisfaction terhadap Continuance Intention. Sampel pada penelitian ini mahasiswa jurusan manajemen bisnis Politeknik Negeri Batam sebanyak 130 mahasiswa menggunakan teknik purposive sampling dan perolehan data akan didapatkan melalui penyebaran kuesioner kepada mahasiswa aktif jurusan manajemen bisnis angkatan 2018-2021. Pada penelitian ini analisis data dilakukan menggunakan alat Analisis Partial Least Square (PLS) melalui software yaitu Smart PLS versi 3.3.5. Hasil dari penelitian ini menunjukkan bahwa variabel Information Quality tidak berpengaruh terhadap Satisfaction, variabel System Quality berpengaruh positif terhadap Satisfaction, variabel Service Quality berpengaruh positif terhadap Satisfaction, variabel Facilitating Condition tidak berpengaruh terhadap Satisfaction, dan variabel Satisfaction berpengaruh positif terhadap Continuance Intention dalam menggunakan e-learning.
Perancangan Standar Operasional Prosedur Laporan Penjualan Pada Perusahaan Manufaktur di Kota Batam Muhammad Ikhlash; Nasrul Kahfi Lubis
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7747

Abstract

The purpose of this study was to design a standard operating procedure for recording sales reports at a manufacturing company in Batam City. The method used in this research is descriptive method. Data collection was carried out using observation techniques, interviews, and documentation. The results of the study concluded that the company which was the object of research required a standard operating procedure as a guide for employees in carrying out work. The results of this study also produced a standard operating procedure for sales reports which were divided into two, namely daily sales reports and monthly sales reports
AUDIT KEPATUHAN TERHADAP STANDAR OPERASIONAL PROSEDUR GROOMING DAN PELAYANAN PADA PT BPR BANDA RAYA KOTA BATAM Irazulfia; Ikhlash, Muhammad; Lubis, Nasrul Kahfi; Halim, Muhammad Irsyad
Jurnal Bisnis Mahasiswa Vol 2 No 2 (2022): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v2i2.52

Abstract

Laporan studi ini membahas tentang audit kepatuhan terhadap penerapan sebuah Standar Operasional Prosedur (SOP) grooming dan pelayananpada PT BPR Banda Raya Kota Batam. Tujuan dari penelitian ini adalah untuk mengetahui tingkat kepatuhan karyawan terhadap SOP dalam melaksanakan grooming dan pelayanan berdasarkan SOP grooming dan pelayanan. Penelitian ini menggunakan data yang telah dianalisis dengan menggunakan metode deskriptif dan metode pengumpulan datanya dilakukan dengan teknik observasi, wawancara dan inpeksi dokumen. Hasil penelitian menyatakan bahwa audit kepatuhan SOP pengujian grooming dan pelayanan dinyatakan cukup patuh (efektif) dengan persentase 65,40% dengan kondisi saat ini dikarenakan terdapat beberapa temuan yaitu pelanggaran grooming dan pelayanan yang tidak hanya disebabkan oleh kelalaian karyawan saja melainkan salah satu faktornya dari pihak perusahaan yang tidak membuat sistem antrian, tidak adanya job desc security, dan kosongnya posisi jabatan customer service yang mengakibatkan kurang efektifnya bagian front liner dalam memberikan pelayanan. Perusahaan juga tidak terlalu tegas terhadap karyawan yang penampilannya tidak sesuai dengan standar penampilan yang ada di SOP.
PERANCANGAN PROSEDUR PENCATATAN DANA KAS KECIL PADA CV MITRA IDEAL SUKSES Aulia Bredi, Karina Nisa; Ikhlash, Muhammad
Jurnal Bisnis Mahasiswa Vol 3 No 1 (2023): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v3i1.95

Abstract

Penelitian ini membahas tentang perancangan prosedur pencatatan dana kas kecil pada CV Mitra Ideal Sukses. Tujuan dari penelitian ini adalah untuk merancang prosedur pencatatan dana kas kecil pada CV Mitra Ideal Sukses sesuai dengan kaidah akuntansi yang berlaku. Penelitian ini menggunakan data yang telah dianalisis dengan menggunakan metode deskriptif dan metode pengumpulan datanya dilakukan dengan teknik observasi, wawancara dan dokumentasi. Hasil penelitian menyimpulkan bahwa belum adanya prosedur pencatatan dana kas kecil pada CV Mitra Ideal Sukses sehingga masih belum sesuai dengan metode akuntansi yang berlaku.
Integration and Evaluation of Corporate Social Responsibility (CSR) In Business Management Syamsuri, Abd. Rasyid; Halim, Abd; Ikhlash, Muhammad
Journal of Applied Business Administration Vol 8 No 1 (2024): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v8i1.7316

Abstract

Corporate social responsibility (CSR) is a moral endeavor that a business or organization does for the benefit of its stakeholders in order to enhance the company's reputation for contributing to the improvement of the quality of life and the environment. Objectives Achieving sustainable economic operations is directly tied to corporate social responsibility. The author used a qualitative methodology to analyze publications on CSR concerns and their life cycle in order to trace CSR. According to the investigation's findings, Indonesia implements CSR at a comparatively low rate when compared to other Asian nations. There are few CSR activities, but they frequently involve the exploitation of workers (poor pay, mistreatment), the environment (pollution, deforestation), and human rights. Although charity or philanthropic activities were a regular practice, CSR was a foreign idea for Indonesian businesses, which may have contributed to the poor penetration of CSR in Indonesia during the 1990s and early 2000s. In order to avoid losing credibility as a reaction to current challenges (2024 until the following year), CSR must be a top priority in company communications.
Readiness of Accountans in XBRL: (Evidence from Indonesia) Sumiyati, Sumiyati; Khairiansyah, Khairiansyah; Ridwan, Muhammad Qomaruddin; Ikhlash, Muhammad
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 11 No. 2 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i2.6525

Abstract

The study aims to determine management's understanding of Extensible Business Reporting Language (XBRL) and investigate the extent to which companies are prepared to adopt Extensible Business Reporting Language (XBRL) as a form of internet-based financial reporting for internal and inter-organizational use of the Technological-Organizational-Environmental (TOE) Framework. This survey is for accountants in Indonesia, totalling 100 people. The data analysis technique in this study uses the structural equation model (SEM) to examine the contracts from the TOE Framework. This theory is used to describe a company's readiness to adopt XBRL as measured by relative usefulness (relative advantage), flexibility (compatibility), and complexity (complexity); organizational constructs, namely expertise (skills) and learning from external sources (learning from external sources); and environmental constructs that are influenced by mimetic pressure, coercive pressure, and normative pressure. The expected results of the TOE Framework can explain the company's readiness to adopt XBRL. The implications of this research provide an overview of the behaviour of accountants in Indonesia in adapting to technological changes.
E-Payment in The Eyes of Students: Analyzing the Impact of Trust, Risk, Benefits and Income Akbar, Hardhan Syaifullah; Ikhlash, Muhammad; Halim, Muhammad Irsyad; Esmeralda, Angel II P.
Social Sciences Insights Journal Vol. 1 No. 3 (2023): Social Sciences Insights Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/ssijvol1iss3art2

Abstract

This research aims to determine the influence of a person's beliefs, risks, benefits, and income on interest in using e-payment, especially for Politeknik Negeri Batam students. This is quantitative research that uses non-probability sampling and collects respondent data using a Google Drive form, which will then be processed using IBM SPSS Statistics 23. The population of this research is active Politeknik Negeri Batam students who have used online payment methods or e-payments, with a total of 97 samples. The results of the tests carried out in this research show that trust has a negative effect and does not have a significant effect on a person's interest in using e-payment. Risk has a positive and significant effect on a person's interest in using e-payments. Benefits have a positive and significant influence on a person's interest in using e-payment. Income has a positive and significant effect on a person's interest in using e-payments.
Pengaruh Persepsi Kemudahan Penggunaan, E-WOM, dan Content Marketing terhadap Keputusan Pembelian pada Brand Lokal secara Online Rahmadi, Muhammad Raihan Habibi; Ikhlash, Muhammad; Lubis, Nasrul Kahfi
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art10

Abstract

Penelitian ini bertujuan guna mencari tahu bagaimana brand image mampu mengukur pengaruh persepsi kemudahan penggunaan, electronic word of mouth dan content marketing terhadap keputusan pembelian. Penelitian ini menguji bagaimana keputusan pembelian terhadap brand lokal Indonesia secara online. Penelitian dilakukan terhadap 100 responden yaitu masyarakat Kota Batam yang pernah membeli produk maupun brand lokal secara online. Data dianalisis menggunakan alat bantu software SmartPLS 3.29. Hasil dari penelitian memperlihatkan bahwasanya persepsi kemudahan penggunaan mempunyai pengaruh terhadap keputusan pembelian, sedangkan secara langsung maupun tidak langsung melalui brand image tidak mempunyai pengaruh. Content marketing mempunyai pengaruh terhadap keputusan pembelian dan brand image, sedangkan melalui mediasi brand image tidak ditemukan pengaruh. Ewom tidak membawa pengaruh pada keputusan pembelian begitu juga media brand image tidak ditemukan pengaruh antara ewom pada keputusan pembelian, namun ditemukan pengaruh antara ewom terhadap brand image. Brand image tidak membawa pengaruh terhadap keputusan pembelian.
Pendampingan Manfaat dan Eskpor Guna Meningkatkan Nilai Tambah Rumput Laut Pulau Panjang Timur Ikhlash, Muhammad; Irsutami; Setiyanto, Adi Irawan; Irianto, Danar; Syafrina, Mia; Harlan, Fandi Bestario
Journal of Sustainable Community Development Vol. 2 No. 1 (2024): Journal of Sustainable Community Development
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14439586

Abstract

Pengabdian masyarakat dengan tema pendampingan manfaat dan ekspor petani rumput laut bertujuan untuk memperkuat industri rumput laut di Indonesia melalui pemahaman praktik pertanian yang baik, pengetahuan pasar, dan penggunaan teknologi modern. Dalam konteks ini, beberapa permasalahan yang dihadapi adalah kurangnya pemahaman dan akses petani rumput laut terhadap praktik pertanian yang baik dan teknologi modern, serta kurangnya pengetahuan pasar dan akses informasi tentang tuntutan dan persyaratan ekspor produk rumput laut. Untuk mengatasi permasalahan tersebut, pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman petani rumput laut tentang praktik pertanian yang baik dan penggunaan teknologi modern melalui pelatihan dan pendampingan teknis. Selain itu, pengabdian ini juga bertujuan untuk memperluas pengetahuan pasar dan akses informasi tentang tuntutan dan persyaratan ekspor produk rumput laut melalui pelatihan, workshop, dan pembangunan jaringan kerjasama dengan lembaga terkait.
Co-Authors A Halim Abd. Rasyid Syamsuri Ade Parlaungan Nasution, Ade Parlaungan Adhitomo Wirawan Adi Irawan Setiyanto Adika Triyansyah Aditya Wirangga Pratama Afifah, Thalia Agung Joni Saputra Agus Anjar Akbar, Hardhan Syaifullah Andi Erna Mulyana Arif Darmawan Arohman, Rifki Asmu'i, Faishal Astica Wulan Dani Aulia Bredi, Karina Nisa Bayu Efendi Cahyo Budi Santoso Catrin Virginia Saragi Damanik, Sri Karyani Danar Irianto Desi Ratna Sari Desi Ratna Sari, Desi Ratna Diah Amaliah Dinda Karasinta Hasibuan Doni Putra Utama Dzakya Husnul Haura Esmeralda, Angel II P. Fandy Bestario Harlan Fathia Mayang Sari FEBRINA WULANDARI Firdaus Hamta, Firdaus Hajan Hidayat Halim, Abd Halim, Muhammad Irsyad Harlan, Fandi Bestario Herjunda Faghfirka Tama Huwaida, Jihan Hana Imanez Desta Anria Irazulfia Irianto, Danar Irsutami Irsutami Irsutami Irsutami Irsutami Irsutami Irsutami Irsutami, Irsutami Jannah, Izzatul Jessica Olifia Julia Ariani Utami Junita Lubis Khairiansyah Khairiansyah Lubis, Nasrul Kahfi Lubis, Nasrul Kahfi Mahzura Harahap Maryani Septiana Mayasari, Mega Mia Syafrina Muhammad Qomaruddin Ridwan Muhammad Raghib Alghifari Muhammad Ramadhan Slamet Muhammad Zaenuddin Mulya Rafika Mulyaningtyas, Dian Nadia Fathurrahmi Lawita Nanik Lestari Nur Rahmah Andayani Praida Hansyah Pristiyono Pristiyono Purba, Theresia PUTRI WULANSARI Rahmadi, Muhammad Raihan Habibi Rahmat Hidayat Riri Zelmiyanti Riri Zelmiyanti, Riri Riskiyani Putri Nandika Saputra, Muhammad Renaldy Sarah Ulfah Al Amany Sembiring, Tiara Ayodhya Maharani Setiani, Cindy Sihombing, Ronaldo Antonius Sinarti, Sinarti Sinarti, Sinarti Slamet Soebagiyo Sri Zuliarni Sugeng Riadi Sugeng Riyadi SUMIYATI SUMIYATI Susi Lestari Syuaib, Mustaqim Tri Anggraini Utama, Doni Putra Winanda Wahana Warga Dalam Yulinda Yulinda Zaskia Nazwa Maharani