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All Journal JURNAL ILMIAH PENDIDIKAN FISIKA AL BIRUNI Measurement : Jurnal Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Tibuana : Journal of Applied Industrial Engineering Owner : Riset dan Jurnal Akuntansi NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Ilmiah Poli Bisnis Jurnal Ilmiah Psyche PREPOTIF : Jurnal Kesehatan Masyarakat Jurnal Akuntansi Barelang Jurnal Psimawa : Diskursus Ilmu Psikologi dan Pendidikan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Surya Teknika Jurnal Cahaya Mandalika Humanism : Jurnal Pengabdian Masyarakat Jurnal Litbang Provinsi Jawa Tengah Jurnal Ilmiah Wahana Pendidikan Jurnal Agama Buddha dan Ilmu Pengetahuan The Easta Journal Law and Human Rights Jurnal Pengabdian Ibnu Sina Jurnal Pengabdian Barelang Jurnal Sosialita: Jurnal Kajian Sosial dan Pendidikan SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK) ABDIMAS NUSANTARA Journal of Adaptive Education
Poniman Poniman
Balai Penelitian Lingkungan Pertanian Jl. Jakenan-Jaken Km 5 Kotak Pos 5 Jakenan Pati 59182 Jawa Tengah
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Discourse on the Coretax System in Indonesia: A Study of Legal Certainty and Guarantees for Taxpayers Arifin, Dharmawan; Santoso, Aris Prio Agus; Poniman, Poniman
The Easta Journal Law and Human Rights Vol. 3 No. 02 (2025): The Easta Journal Law and Human Rights (ESLHR)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/eslhr.v3i02.413

Abstract

Digitalization of Taxation in Indonesia refers to the process of utilizing digital technology and electronic systems to manage, process, and report tax obligations. The Directorate General of Taxes (DGT) employs various applications such as e-Filing, e-Billing, e-Invoice, and other supporting applications. However, one of the main issues is the lack of integration between these applications, leading to unachieved taxpayer compliance, insufficient legal certainty, and weak legal protection guarantees. Enhancing integrated tax digitalization through the Coretax application offers an easy and efficient solution for taxpayers. This study aims to analyze the implementation of the Core Tax Administration System (CTAS) within the Coretax application to improve the number of compliant taxpayers in Indonesia, ensure legal certainty, and provide guarantees for the protection of taxpayers' personal data. The research employs a qualitative method through normative studies and journals related to CTAS. The results of the study are as follows: the ease of use of the Coretax application and its adherence to existing legal frameworks in business processes effectively increase the number of compliant taxpayers. Additionally, incorporating integrated and comprehensive legal foundations for CTAS, such as Presidential Regulation No. 40 of 2018 and Minister of Finance Regulation No. 81 of 2024, enhances legal certainty. Furthermore, the guarantee of data protection through the Personal Data Protection Law (PDP Law) and relevant international regulations ensures the confidentiality of participants' data.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN BANK PEMERINTAH YANG TERDAFTAR DI BURSA EFEK INDONESIA Silvana , Lela Agusthira; Poniman, Poniman
SCIENTIA JOURNAL Vol 4 No 6 (2022): Volume 4 Nomor 6 2022
Publisher : LPPM Universitas Putera Batam

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Abstract

This research aims to determine the effect of Operating Income Operating Expenses (BOPO) and Loan to Deposit Ratio (LDR) on Return On Assets (ROA) at state banks listed in Bursa Efek Indonesia (BEI) during 2016 -2020. The sampling method is purposive sampling. The data used in this research is secondary data obtained from 7 state banks with financial statements for 2016-2020 which were downloaded form the official website of Bursa Efek Indonesia (BEI) www.idx.co.id. The analitycal method of this research is a quantitative method with descriptive statistical test, classical assumption test, multiple linear regression tests, and hypothesis testing with the SPSS version 25 program. The result of this research indicate that the variable operating expenses partially operating income (T test) has a significant effect on ROA with the number of Sig.0,003 < 0,05 and the number of Tcount 3,231 > Ttable 2,03693 and the Loan to Deposit Ratio (LDR) variable partially (Ttest) has no significant effect on ROA with the amount of Sig.0,099 > 0,05 and the total Tcount is 1,698 < Ttable 2,03693 to the ROA of states banks listed in Bursa Efek Indonesia (BEI) 2016-2020.
ANALISIS SANKSI PAJAK DAN TAX AMNESTY TERHADAP KEPATUHAN WPOP KPP PRATAMA BATAM SELATAN Panjaitan, Maria Octavia; Poniman, Poniman
SCIENTIA JOURNAL Vol 5 No 1 (2022): Volume 5 Nomor 1 2022
Publisher : LPPM Universitas Putera Batam

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Abstract

Tax is one of the biggest income of every country which obviously plays a huge role in the growth of said country. Indonesia’s largest income also came from taxes and all been built to maintain such situations or public facilities. Everything could be achieved if tax if properly paid and so the government must do something to increase taxpayer such pushing taxpayer using tax penalty or any others policy which raise the taxpayer inteserest on becoming a compliance tax payer,. This study is to find out about the impact of tax penalty and tax amnesty against individual taxpayer compliance at KPP Pratama Batam Selatan. as in form of quantitative study, the sample is collected using a survey which spread by google forms to 100 and more people,. The data analysis method in this study uses reliability as well as validity, also multiple linear analysis which is processed using the SPSS version 25 application. Based on the results of the test, it shows that Tax Sanctions and Tax Amnesty, affect taxpayers at KPP Pratama South Batam.
Pengaruh Literasi Keuangan, Penggunaan E-Money Dan Pengendalian Diri Terhadap Perilaku Konsumtif Mahasiswa Akuntansi Di Kota Batam Light, November Twenty Light; Poniman, Poniman
SCIENTIA JOURNAL Vol 6 No 2 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i2.8681

Abstract

Consumptive behavior is the act of consuming an item or service excessively with high intensity that tends toprioritize wants over needs. The study aims to determine the effect of financial literacy, e-money usage, and selfcontrol on the consumptive behavior of accounting students in Batam city. The total population was 1,354accounting students with a sample of 93 accounting students. This study uses a quantitative approach with simplerandom sampling technique using primary data obtained from distributing questionnaires online using googleform. The data in this study were processed using SPSS (Statistical Package for Social Science) software version26. The data analysis technique in this study used validity test, reliability test, classical assumption test andhypothesis testing. The results of the t test research explain that financial literacy and the use of e-money partiallyhave no effect on the consumptive behavior of accounting students. Self-control partially affects the consumptivebehavior of accounting students. The results of the F test research explain that financial literacy, e-money usage,self-control simultaneously have a significant effect on the consumptive behavior of accounting students with apercentage of 17.9% and the remaining 82.1% is influenced by other variables.
MEMBENTUK KECERDASAN SPIRITUAL PADA ANAK USIA DINI MELALUI LINGKUNGAN KELUARGA DENGAN PENDEKATAN DEEP LEARNING pratiwi, graha; Poniman, Poniman
Jurnal Psimawa : Diskursus Ilmu Psikologi dan Pendidikan Vol 8 No 1 (2025): EDISI 13
Publisher : Prodi Psikologi- Fakultas Psikologi & Humaniora - Universitas Teknologi Sumbawa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36761/jp.v8i1.5827

Abstract

This study aims to examine how the formation of spiritual intelligence (SQ) in early childhood can be optimized through the family environment using the deep learning approach as an adaptive and in-depth learning model. The deep learning approach in this context is interpreted as an intensive and layered learning process, involving emotional interactions, spiritual experiences, and repetition in the family that supports the internalization of spiritual values ??in depth in children. The research method used is qualitative with data collection through observation, interviews, and literature studies. The results of the study indicate that a family environment rich in spiritual interactions and emotional guidance can form the foundation of children's spiritual intelligence effectively. The active role of parents in creating meaningful spiritual experiences, providing examples of religious behavior, and building an empathetic learning atmosphere is key to supporting the deep learning process in children. In addition, nutritional factors and stimulation since the womb also contribute to children's readiness to receive and process spiritual learning. This study recommends the application of a deep learning approach in the development of spiritual intelligence in early childhood by strengthening the role of the family as the main environment for spiritual learning. In conclusion, the integration of the deep learning approach with the family environment can improve the quality of spiritual intelligence formation systematically and sustainably.
PENGARUH PERSEPSI, MEKANISME PEMBAYARAN DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA BATAM SELATAN Sitio, Evlin Uli Carolin; Poniman, Poniman
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9710

Abstract

The purpose of this study is to evaluate the effect of the independent variables on the dependent variable. In this study, the independent variables include perception, payment mechanism, and service quality. Meanwhile, the dependent variable is compliance. Compliance is a process that involves administrative steps and is required to fulfill tax obligations set out in tax regulations. The population studied was taxpayers registered in Batam, while the sample was taken using the Slovin formula with a 10% margin of error percentage. This study uses a quantitative approach is used as a testing method. Data collection was carried out using a questionnaire given to 100 respondents and then analyzed using a Likert scale. The collected data was processed with the help of SPSS. The linear regression analysis process in this study aims to understand the interaction between variables. The research findings show that perception has a positive and significant influence on taxpayer compliance, the payment mechanism also affects positively and significantly, as well as the quality of service which has a positive and significant impact on compliance.. The f test also shows that perception, payment mechanism, and service quality have a positive and significant influence on taxpayer compliance.
Strategi Pemasaran Kreatif UMKM Kuliner melalui TikTok untuk Menarik Minat Beli Gen Z di Kota Medan Poniman, Poniman; Renaldi, Refli; Harahap, Sandhi Fialy
Jurnal Ilmiah Poli Bisnis Vol 17 No 1 (2025): Volume 17 No. 1 2025
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jipb.v17i1.1803

Abstract

This study aims to analyze the effectiveness of using TikTok as a digital marketing platform by MSMEs in Medan to attract the purchasing interest of Generation Z. Using a quantitative approach and the UTAUT2 model, this study identifies five operational variables: Performance Expectancy, Hedonic Motivation, Perceived Trust, Behavioral Intention, and Actual Behavior. Data was collected from 100 respondents, who are TikTok users and part of Generation Z. The results show that Performance Expectancy and Hedonic Motivation significantly influence Perceived Trust and Behavioral Intention. Furthermore, Behavioral Intention significantly impacts Actual Behavior in the context of purchase decisions. This study provides insights into how MSMEs in the culinary sector can leverage TikTok to strengthen their marketing strategies and attract the attention of Gen Z consumers in Medan.
Pembelajaran Fisika Berbasis Kompetensi Life Skill Kelas XII IPA.1 MAN 1 Lampung Selatan Poniman, Poniman
Jurnal Ilmiah Pendidikan Fisika Al-Biruni Vol 5 No 1 (2016): Jurnal Ilmiah Pendidikan Fisika Al-Biruni
Publisher : Universitas Islam Negeri Raden Intan Lampung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/jipfalbiruni.v5i1.107

Abstract

This study aims to determine the physics competency-based learning life skills class XII IPA1, It conducted in two cycles, each cycle consisting of four phases: planning, execution, analysis and reflection. The action used is "Competency-Based Physics Education Life Skills". The first cycle has not succeeded cognitive aspects obtained a mean value of 5.62, the affective with good criterion 32.35%, sufficient criteria 67.65% as well as psychomotor  with good criterion 38.34%, sufficient criteria 61.66%, the life skill with all criteria 41.18%, both criteria 58.82 %.The second trying to provide intensive training with the same material, the result of learning on the cognitive of  a mean value of 5.81, affective  with both criteria of 76.47%, sufficient criteria 23.53%, psychomotor with good criterion 55.88%, sufficient criteria of 44.12% as well as on the life skill with very good criteria 1.76%.Penelitian ini bertujuan untuk mengetahui dampak pembelajaran fisika berbasis kompetensi life skill pada kelas XII IPA1. Penelitian ini dilakukan dalam dua siklus, setiap siklus terdiri dari empat tahap: perencanaan, pelaksanaan, analisis dan refleksi. Tindakan yang digunakan adalah "Pembelajaran Fisika Berbasis Kompetensi Life Skills ". Siklus pertama belum berhasil, nilai rata-rata aspek kognitif diperoleh 5,62; afektif dengan kriteria baik 32,35%, dan kriteria cukup 67,65%; serta psikomotorik dengan kriteria baik 38,34%, dan kriteria cukup 61.66%; life skills dengan semua kriteria 41,18%, kriteria baik 58,82%. siklus kedua mencoba untuk memberikan pelatihan intensif dengan tindakan yang sama, rata-rata hasil belajar aspek kognitif 5,81; afektif dengan kriteria baik 76,47%, kriteria cukup 23,53%, psikomotor dengan kriteria baik 55,88%, kriteria cukup 44,12% serta pada life skill dengan kriteria baik sekali 1,76%. 
Upaya Peningkatan Aktivitas dan Hasil Belajar Fisika dengan Metode Praktikum pada Siswa Kelas XI IPA MAN 1 Kalianda Lampung Selatan Poniman, Poniman
Jurnal Ilmiah Pendidikan Fisika Al-Biruni Vol 5 No 2 (2016): Jurnal Ilmiah Pendidikan Fisika Al-Biruni
Publisher : Universitas Islam Negeri Raden Intan Lampung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/jipfalbiruni.v5i2.125

Abstract

This study aims to increase physics activity learning outcomes with practical methods in class XI IPA1. The study was conducted in two cycles, consisting of: planning, implementation, analysis, reflection. The first cycle is obtained, the students activity consider the teacher's explanation 57.14%, using the laboratory equipment of 22.86%. cooperation between students in the group 28.57%, asking questions11.43%, answering teachers questions 45.71%, expressed ideas 8.57%, draw conclusions 42.85%. make reporting 51.43%, punctuality 42.86%. Learning outcomes mean 66.60, highs 79.00, lows 53.00, classical  completeness 57.14%. In the second cycle of the student activity increased to 94.28%. Using laboratory equipment 85.71%. cooperation between of students in the group 71.43%, asking the question 40%, answered questions teachers 82.86%, expressed the idea 28.57%, summed 80.00%. make reporting 97.15%, punctuality 85.71%, and learning outcomes mean of 77.80, 89.00 highs, lows 63.00 88.57% classical completeness.Penelitian ini bertujuan untuk meningkatkan aktifitas hasil belajar fisika dengan metode praktikum pada siswa kelas XI IPA1. Penelitian dilakukan dua siklus, terdiri dari: perencanaan, pelaksanaan, analisis, refleksi. Siklus pertama diperoleh, aktifitas siswa memperhatikan penjelasan guru 57,14%, menggunakan alat-alat laboratorium 22,86 %. kerjasama antara siswa dalam kelompok 28,57 %, mengajukan pertanyaan 11,43%, menjawab pertanyaan guru 45,71%, menyatakan ide 8,57 %, menarik kesimpulan 42,85%. membuat pelaporan 51,43 %, ketepatan waktu 42,86%. Hasil belajar rerata 66,60, tertinggi 79,00, terendah 53,00, ketuntasan klasikal 57,14%. Pada siklus kedua aktivitas siswa meningkat menjadi 94,28%, Menggunakan alat-alat laboratorium 85,71%. kerjasama antara siswa dalam kelompok 71,43%, mengajukan pertanyaan 40 % menjawab pertanyaan guru 82,86%, menyatakan ide 28,57%, menyimpulkan 80,00%. membuat pelaporan 97,15%, ketepatan waktu 85,71%, serta hasil belajar rerata 77,80, tertinggi 89,00, terendah 63,00 ketuntasan klasikal 88,57%.
INFORMATION ASYMMETRY AND COST OF CAPITAL: THE MODERATING EFFECT OF INSTITUTIONAL OWNERSHIP Poniman, Poniman; Erni Husein, Alice; Purba, Neni Marlina Br
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Volume 13 Nomor 2 Tahun 2025
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v13i2.10083

Abstract

High information asymmetry will raise suspicions that the company has a high inherent risk, which can reduce the company's value and make it unattractive as an investment asset. Companies with high information asymmetry can affect the increase in the cost of capital. This is because the company needs to offer a high return (cost of capital) so that investors are willing to invest their capital in the company. This study was conducted by testing the effect of information asymmetry on the cost of capital. In addition, this study also tested the moderating role of institutional ownership in strengthening the effect of information asymmetry on the cost of capital. The results of the study prove that information asymmetry has no effect on the cost of capital. The presence of institutional ownership is also known to be unable to strengthen the effect of information asymmetry on the cost of capital. This study contributes to agency theory which highlights the conflict that occurs between shareholders and company management related to information asymmetry.
Co-Authors A. N. Ardiwinata Afli A., Rendie AGUS HARIANTO ahmad yani Andre Ridho Saputro Ardianto, Hendri Ardiwinata, Asep Nugraha Arifa P.A, Eldisyah Arifin, Dharmawan Aris Prio Agus Santoso Aritonang, Sri Lestari Arjunah, Arjunah Cahyono, Andhika D.E., Relin, Eko Pramono Erni Husein, Alice Haposan Banjarnahor Harahap, Sandhi Fialy Husda, Anggun Permata Ilahiyah, Al Ma’rifati Indratin Indratin Juni Suryanadi Light, November Light, November Twenty Light M. Hanifuddin Hakim Maftuh, Moch Fadhli Zhafir Mila Wati, Mila Muanisah, U. Mulyani, Putri Intan Nadya Mananeke, Sasmila Nandar Cundara, Nandar Neni Marlina Nilam Sari, Sindy Dwi Fitria Nua, Asni Omposunggu, Hermaya Ompusunggi, Hermaya Ompusunggu, Hermaya Panjaitan, Maria Octavia Prasetyo, Darma Prasetyo, Zanuar Barep pratiwi, graha Priono, Priono Pudji, Soffia Purba, Neni Marlina BR Ridho Akbar Rustam, Triana Ananda Silvana , Lela Agusthira Sitio, Evlin Uli Carolin Sitorus, David Humala Sri Wahyuni Sudirman Sudirman Taridi, Taridi Tejo Ismoyo, Tejo Vera Methalina Afma, Vera Methalina wage, Sunarto Wiyarno, Yoso Yessie Ardina Kusuma Yitno Utomo