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All Journal Journal of Accounting and Management Innovation JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) J-MACC : Journal of Management and Accounting Jurnal Riset Akuntansi Aksioma eCo-Buss Jurnal Akuntansi Barelang Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Journal of Accounting and Management Innovation Jurnal Puan Indonesia Economic Reviews Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Desain dan Analisis Teknologi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Erni Yanti Natalia
Universitas Putera Batam
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Pengetahuan Sistem Informasi Akuntansi Dan Tingkat Pendidikan Terhadap Keberhasilan Usaha Mikro Kecil Dan Menengah Di Kota Batam Elsa Mailani Damanik; Erni Yanti Natalia
Prosiding Vol 5 (2023): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/psnistek.v5i.8085

Abstract

The purpose of this study is to ascertain how the level of education and SIA knowledge affect the success of MSMEs. The sample for this study consists of MSME actors working in the food and beverage industry. One interpretation of quantitative research techniques is that they are positivism-based research techniques. The results of the hypothesis test were t count 2.100 > t table 1.660 and Sig 0.001. <0.05, so it can be concluded that the AIS Knowledge variable has a significant influence on business success. The education level variable obtained a t count value of 5.742 > Sig 0 point 000 > 0 point 05 and t table 1 point 660. Therefore, it can be said that a major factor affecting business success is the level of education. In light of this, it can be said that Ho is rejected and Ha is accepted, or, to put it another way, that the independent variables simultaneously have a significant impact on the dependent variable.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI Yupianti Yupianti; Erni Yanti Natalia
J-MACC Vol 6 No 2 (2023): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v6i2.4747

Abstract

In the business of world, fraud or deviant behavior is often encountered, one of which is accounting fraud. Accounting fraud is an act that is against the law and is an act of dishonesty committed by someone inside or outside a company. The purpose of this study was to determine the influence of internal control, observance of accounting rules, and individual morality on the tendency toward accounting fraud. The sample used is non-probability sampling by applying a random sampling methodology to 100 company employee respondents in the departments of accounting, finance, purchasing, and the like in Batam City. Multiple linear regression analysis approaches were employed in this study's data analysis to both assess the dependent variable's dependency on each independent variable and the dependent variable's influence on the independent variables. The results of the study show that adherence to accounting rules and individual morality have a partially significant effect on the tendency toward accounting fraud. Internal control partially has no significant effect on the tendency for accounting fraud
Pengaruh Risk Based Internal Audit, Whistleblowing System, dan Kesadaran Anti-Fraud Terhadap Pencegahan Fraud Pada BPR Di Kota Batam John Liem; Erni Yanti Natalia
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 11 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i11.2085

Abstract

Fraud pada sektor perbankan merupakan ancaman serius yang dapat merusak reputasi dan stabilitas keuangan lembaga. Penelitian ini bertujuan untuk menguji pengaruh Risk Based Internal Audit (RBIA), Whistleblowing System (WBS), dan Kesadaran Anti-Fraud terhadap pencegahan fraud pada BPR di Kota Batam. Menggunakan pendekatan kuantitatif, penelitian ini melakukan sensus terhadap 134 karyawan dari PT BPR Barelang Mandiri dan BPR Dana Central Mulia. Data primer yang dikumpulkan melalui kuesioner dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan, RBIA, WBS, dan Kesadaran Anti-Fraud berpengaruh positif dan signifikan terhadap pencegahan fraud. Nilai Adjusted R Square sebesar 0,910 mengindikasikan bahwa model penelitian ini memiliki daya penjelas yang kuat terhadap upaya mitigasi kecurangan. Temuan ini menegaskan bahwa pencegahan fraud yang efektif memerlukan sinergi antara pengawasan berbasis risiko, mekanisme pelaporan yang aman, dan internalisasi nilai integritas individu sebagai benteng pertahanan organisasi.
Pengaruh Intellectual Capital, BOPO, dan Loan to Deposit Ratio terhadap Profitabilitas BPR Kota Batam Pujatunnisa Pujatunnisa; Erni Yanti Natalia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (2026): 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.v8i4.11327

Abstract

This research investigates the impact of Intellectual Capital, operational efficiency as reflected by the Operating Expenses to Operating Income ratio (BOPO), and the Loan to Deposit Ratio (LDR) on the profitability of Rural Banks in Batam City. Profitability reflects a bank’s effectiveness in managing its assets to generate optimal returns. The study adopts a quantitative research design utilizing secondary data derived from the audited financial statements of Rural Banks officially registered with the Indonesian Financial Services Authority (OJK). The research sample comprises 14 Rural Banks observed over a ten-year period (2015–2024), yielding 140 panel data observations. Data analysis is performed using panel data regression techniques with EViews 12, following appropriate model selection procedures and classical assumption testing. The findings reveal that Intellectual Capital exerts a positive and statistically significant effect on profitability, indicating that the efficient utilization of intangible assets contributes to improved financial performance. In contrast, BOPO demonstrates a negative and significant relationship with profitability, suggesting that higher operational inefficiencies adversely affect earnings. However, the Loan to Deposit Ratio does not show a significant influence on profitability, implying that increased lending activities are not always accompanied by higher profit generation. Overall, the results highlight the critical role of Intellectual Capital development and operational efficiency enhancement in supporting the long-term profitability and sustainability of Rural Banks.
PENGARUH PENGETAHUAN PERPAJAKAN DAN PEMAHAMAN AKUNTANSI TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KUALITAS PELAYANAN FISKUS SEBAGAI VARIABEL MODERASI Neni Marlina Br Purba; Yuliadi Yuliadi; Erni Yanti Natalia; Poniman Poniman
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11596

Abstract

The purpose of this study is to examine how tax knowledge and accounting understanding affect taxpayer compliance, with the quality of tax service as a moderating variable. This study was conducted quantitatively using a survey method targeting taxpayers registered at the Batam Selatan Tax Office. A simple random sampling method using the Slovin formula was employed, resulting in a sample of 100 respondents. With the assistance of SmartPLS, the Partial Least Squares Structural Equation Modeling (PLS-SEM) data analysis method was utilized. The results indicate that knowledge of taxation and accounting, as well as the quality of tax administration services, significantly influence taxpayer compliance. Conversely, knowledge of taxation significantly influences taxpayer compliance. Furthermore, the quality of tax service moderates the relationship between knowledge of taxation and taxpayer compliance but does not moderate the relationship between accounting understanding and taxpayer compliance. This study indicates that improving tax service and providing ethics-based tax training are crucial for enhancing taxpayer compliance.
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.
ANALISIS KARAKTERISTIK KEWIRAUSAHAAN, ADOPSI TEKNOLOGI DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM DI KOTA BATAM Audrey Lismawaty; Erni Yanti Natalia
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.v7i5.10565

Abstract

This study aims to determine whether entrepreneurial characteristics, technology adoption, and financial literacy have an influence on the performance of MSMEs (Micro, Small, and Medium Enterprises) in Batam City. The population in this study consists of MSME actors registered with the Department of Cooperatives and Micro Enterprises in Batam City. The data collection technique used in this study was a questionnaire distributed to MSME actors in Batam City via the Google Forms platform. The data analysis techniques employed include descriptive analysis, data quality tests, classical assumption tests, multiple linear regression, and hypothesis testing. The results of this study show that entrepreneurial characteristics have a positive and significant effect on the performance of MSMEs in Batam City, as evidenced by a significance value of 0.005 ≤ 0.05. The test results also indicate that technology adoption has a positive and significant effect on MSME performance in Batam City, with a significance value of 0.000 ≤ 0.05. Financial literacy was also found to have a positive and significant influence on MSME performance in Batam City, indicated by a significance value of 0.002 ≤ 0.05. Simultaneous testing using the F-test shows that entrepreneurial characteristics, technology adoption, and financial literacy collectively have a positive and significant effect on the performance of MSMEs in Batam City. This research contributes to the improvement of MSME performance in Batam City.
PENGARUH KOMITMEN ORGANISASI,PERSONAL COST DAN KESERIUSAN KECURANGAN TERHADAP NIAT WHISTLEBLOWING Anastasia Romi Dowa; Erni Yanti Natalia
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.v7i5.10570

Abstract

This study aims to analyze the influence of organizational commitment, personal costs, and the seriousness of fraud on whistleblowing intentions in a corporate environment. Whistleblowing is the act of reporting fraud or violations that occur within an organization, which often faces risks and consequences for the reporter. Therefore, it is important to understand the factors that influence individual intentions to whistleblow. The research method used is a survey with a quantitative approach. Data were collected through questionnaires distributed to employees at a rural bank (BPR) in Batam City. Data analysis was conducted using multiple linear regression to test the proposed hypotheses. The independent variables in this study include organizational commitment, personal costs, and the seriousness of fraud, while the dependent variable is whistleblowing intentions.Keywords: Organizational Commitment, Personal Cost, Fraud Seriousness, Whistleblowing Intention, Fraud Reporting provides an important contribution to organizational management in creating an environment that supports whistleblowing. By understanding the factors that influence whistleblowing intention, organizations can design more effective policies to encourage fraud reporting and improve integrity in the workplace.
PENGARUH MANAGEMENT ASSURANCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA MANAJERIAL PT SAT NUSAPERSADA Seila Zera; Erni Yanti Natalia
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.v7i5.10589

Abstract

This study aims to determine the extent to which management assurance and accounting information systems influence managerial performance at PT Satnusa Persada. The research was motivated by the company’s need to improve decision-making effectiveness and operational efficiency amid the challenges of the manufacturing industry. The method employed is a quantitative approach, with data collected through questionnaires distributed to 80 respondents consisting of managers and staff at PT Sat Nusapersada. The independent variables are management assurance and accounting information systems, while the dependent variable is managerial performance. The results of multiple linear regression analysis show that both independent variables have a positive and significant effect—both partially and simultaneously—on managerial performance. These findings highlight the crucial role of management assurance in ensuring accountability and organizational effectiveness, as well as the importance of accounting information systems in providing relevant and accurate financial data for strategic decision-making. This research provides practical implications for internal policy formulation and serves as a theoretical reference for future studies in the field of management accounting.
Desain Sistem Big Data untuk Deteksi Pola Perilaku Konsumen dengan Menggunakan Algoritma Machine Learning Mariska Putri Pratiwi; Erni Yanti Natalia; Rahmat Fauzi
Jurnal Desain Dan Analisis Teknologi Vol. 5 No. 1 (2026): Januari
Publisher : Aptikom Kepri

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini mengembangkan sistem berbasis big data untuk mendeteksi pola perilaku konsumen menggunakan algoritma machine learning. Sistem ini memproses data besar yang diperoleh dari berbagai sumber seperti transaksi e-commerce, aplikasi mobile, dan media sosial. Fokus utama penelitian adalah menggabungkan teknik data integration, preprocessing, serta penerapan model clustering dan classification untuk memahami pola konsumen. Hasil analisis kemudian divisualisasikan melalui dashboard interaktif untuk membantu pengambilan keputusan bisnis berbasis data. Eksperimen dilakukan menggunakan dataset transaksi dan perilaku pengguna, dengan tujuan meningkatkan efisiensi dan akurasi dalam merancang strategi pemasaran yang tepat sasaran.
Co-Authors Anastasia Romi Dowa Audrey Lismawaty Doni Asmara Elsa Mailani Damanik Elvi Felisiah Florence Manalu Herlin Munthe John Liem Mariska Putri Pratiwi Mortigor Afrizal Purba Novia Sinaga Poniman Poniman Pujatunnisa Pujatunnisa Purba, Neni Marlina BR Rahmat Fauzi Rikson Pandapotan Tampubolon Seila Zera Suryo Budi Pranoto Tamara Raini Indah TIURNIARI PURBA Tri Adinda Rahmawati Vargo Christian L. Tobing Yuliadi Yuliadi Yupianti Yupianti