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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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Analisis Faktor-Faktor yang Mempengaruhi Minat Penggunaan Fintech pada UMKM di Kota Batam Tamara Raini Indah; Erni Yanti Natalia
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.v5i1.1060

Abstract

The development of digital technology has driven significant changes in the financial sector through financial technology (fintech), which offers convenience, efficiency, and broader access to financial services, particularly for culinary micro, small, and medium enterprises (MSMEs). However, fintech utilization among MSMEs in Indonesia, including Batam City, remains suboptimal, indicating the influence of various factors. This study aims to analyze the effects of perceived ease of use, perceived usefulness, perceived risk, and trust on fintech usage intention among MSMEs in Batam City. A quantitative approach with a survey method was employed, involving 95 culinary MSMEs selected through random sampling. Data were analyzed using multiple linear regression. The results show that perceived ease of use, perceived usefulness, and perceived risk have a positive and significant effect on fintech usage intention, while trust has a negative effect. Simultaneously, all variables significantly influence fintech usage intention.
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH PADA KOTA BATAM Novia Sinaga; Erni Yanti Natalia
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i1.457

Abstract

This research aims to determine the influence of the implementation of Government Accounting Standards (SAP), Human Resources (HR) competence, and the Government Internal Control System (SPIP) on the quality of the financial statements of the Batam City Regional Government. The method used in this study is a quantitative approach with a survey method used to collect data distributed to 72 respondents involved in the preparation of financial statements at the Batam City Regional Government BPKAD. The data analysis technique uses multiple linear regression with the help of SPSS30 software, including classical assumption test, partial hypothesis test, and simultaneous test. The results of the study indicate that the implementation of SAP has a significant positive effect of 0.016≤ 0.05 on the quality of financial statements. HR competence showed a significant positive influence of 0.037≤ 0.05 on the quality of financial statements, as well as SPIP had a significant positive effect of 0.008≤ 0.05 on the quality of financial statements.
Pengaruh Orientasi Perbandingan Sosial, Kecerdaan Spiritual Dan Efikasi Diri Terhadap Pengelolaan Keuangan Mahasiswa Akuntansi Batam Tri Adinda Rahmawati; Erni Yanti Natalia
Jurnal Liabilitas Vol 11 No 1 (2026): Volume 11 No.1, Februari 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v11i1.623

Abstract

The rapid development of digital technology and the ease of access to financial services such as digital banking, e-wallets, and paylater systems pose challenges for students in managing personal finances. Although accounting students academically possess financial knowledge, in practice many of them still demonstrate inadequate financial management behavior. This behavior is influenced by several psychological and social factors, including social comparison orientation, spiritual intelligence, and financial self-efficacy. This study aims to analyze the effect of social comparison orientation, spiritual intelligence, and financial self-efficacy on the financial management behavior of accounting students in Batam City, both partially and simultaneously. This research employed a quantitative method with a descriptive-associative research design. Data were collected through an online questionnaire distributed via Google Form to accounting students at Universitas Internasional Batam, Universitas Universal, and Universitas Ibnu Sina. The sampling technique used was non-probability sampling with a quota sampling method, involving 152 respondents. The measurement instrument used a Likert scale, and the data were analyzed using multiple linear regression analysis. The results indicate that social comparison orientation, spiritual intelligence, and financial self-efficacy have a significant effect on students’ financial management behavior, both individually and simultaneously. This study concludes that psychological and social factors play an important role in shaping the financial management behavior of accounting students in Batam City.
Co-Authors Anastasia Romi Dowa Audrey Lismawaty Doni Asmara Elsa Mailani Damanik Elvi Felisiah Florence Manalu Herlin Munthe John Liem Mortigor Afrizal Purba Novia Sinaga Poniman Poniman Pratiwi, Mariska Putri 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