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All Journal Measurement : Jurnal Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) REKAMAN (Jurnal Riset Ekonomi Bidang Akuntansi dan Manajemen) Scientific Journal of Reflection : Economic, Accounting, Management and Business Owner : Riset dan Jurnal Akuntansi eCo-Buss Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi Barelang Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Puan Indonesia Economic Reviews Journal Abdi Cendekia: Jurnal Pengabdian Masyarakat ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Jurnal Sosial dan Sains Postgraduate Management Journal Jurnal Pengabdian Ibnu Sina Realible Accounting Journal Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Ekonomi Kreatif Indonesia Jurnal Inovasi Bisnis Indonesia (JIBI) International Journal of Economics, Business and Innovation Research JURNAL LIGA ILMU SERANTAU Aktsar: Jurnal Akuntansi Syariah
Maya Richmayati
Universitas Ibnu Sina
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ANALSIS FAKTOR YANG MEMPENGARUHI COST OF PRODUCTION PADA UKM DI KOTA BATAM Baru Harahap; Maya Richmayati; Muhamad Sapuan
Realiable Accounting Journal Vol 3 No 2 (2024): Realiable Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

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Abstract

Penelitian ini bertujuan untuk mengevaluasi dampak biaya bahan baku dan biaya tenaga kerja langsung terhadap Cost of production. Metode penelitian kuantitatif digunakan dengan menggunakan dua jenis variabel, yaitu biaya bahan baku dan biaya tenaga kerja langsung sebagai variabel independen, serta Cost of production sebagai variabel dependen. Teknik pengambilan sampel yang digunakan adalah porposive sampling. Analisis data dilakukan dengan menggunakan metode Asumsi Klasik dan regresi linear berganda. Hasil penelitian dianalisis menggunakan perangkat lunak SPSS 20. Hasil analisis menunjukkan bahwa biaya bahan baku memiliki nilai t hitung sebesar 5.235 dengan probabilitas signifikansi sebesar 0.007. Dapat disimpulkan bahwa secara parsial, biaya bahan baku berpengaruh positif dan signifikan terhadap Cost of production. Selanjutnya, biaya tenaga kerja langsung memiliki nilai t hitung sebesar 5.733dengan probabilitas signifikansi sebesar 0.002. Hal ini menunjukkan bahwa secara parsial, biaya tenaga kerja langsung berpengaruh positif dan signifikan terhadap Cost of production. Uji F menunjukkan nilai F hitung sebesar 83.422 dengan signifikansi sebesar 0.000, yang mengindikasikan adanya pengaruh yang signifikan antara biaya bahan baku dan biaya tenaga kerja langsung terhadap Cost of production.
Analisis Efektivitas, Efisiensi, dan Kontribusi Penerimaan Pajak Bumi dan Bangunan Perkotaan (PBB-Perkotaan) terhadap Pendapatan Asli Daerah (PAD) Feyola Nabilla; Khadijah; Nur Isra Laili; Maya Richmayati
Realiable Accounting Journal Vol 4 No 2 (2025): Realiable Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

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Abstract

Pajak Bumi dan Bangunan (PBB) Perkotaan merupakan salah satu bentuk kewajiban rakyat dalam memberikan kontribusi kepada negara. Penelitian ini bertujuan untuk mengoptimalkan Pendapatan Asli Daerah (PAD) melalui pemungutan PBB-P2 di Kota Tanjungpinang. Pembayaran pajak yang merupakan hal yang wajib dilakukan oleh masyarakat selaku wajib pajak yang berstatus warna negara Indonesia. Dengan menggunakan pendekatan metode kuantitatif, penelitian ini menemukan bahwa efektivitas, efisiensi, dan kontribusi memiliki pengaruh terhadap PAD meskipun secara simultan tidak signifikan. Evaluasi terhadap pemungutan PBB-P2 diharapkan dapat meningkatkan efisiensi dan efektivitas dalam mendapatkan pendapatan pajak yang sesuai dengan target yang ditetapkan.
Pengaruh Persediaan, Penerapan Just In Time, dan Lean Accounting Terhadap Laba Bersih pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Priode 2022-2024 Nabila Rama Hervianti; Maya Richmayati; Nur Isra Laili; Khadijah Khadijah; Hermaya Ompusunggu
Economic Reviews Journal Vol. 5 No. 2 (2026): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v5i2.1105

Abstract

This study aims to analyze the effect of inventory management, the implementation of Just In Time (JIT), and Lean Accounting on net profit in manufacturing companies in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research method used is a quantitative approach with secondary data obtained from companies’ financial statements. The sampling technique employed purposive sampling, resulting in 39 companies observed over three years, yielding 117 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, along with classical assumption tests and hypothesis testing. The results indicate that partially, inventory, Just In Time (JIT), and Lean Accounting have an effect on net profit. Simultaneously, these three variables also have a significant effect on net profit. This implies that effective inventory management, efficient production systems through JIT, and the application of Lean Accounting can enhance a company’s financial performance. This study is expected to contribute to the development of management accounting knowledge and serve as a reference for company management in improving operational efficiency and profitability.
EDUKASI NASABAH TERKAIT GANGGUAN BI-FAST DAN RESPONS BANK MUAMALAT CABANG BATAM MELALUI PROGRAM SUBSIDI BIAYA TRANSAKSI Gina Putri Indriani; Ita Mustika; Maya Richmayati; Andi Hidayatul Fadlilah; Nur Isra Laili
PUAN INDONESIA Vol. 7 No. 2 (2026): Jurnal Puan Indonesia Vol 7 No 2 januari 2026
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v7i2.449

Abstract

Transformasi layanan digital perbankan telah membawa perubahan signifikan dalam pola transaksi masyarakat, salah satunya melalui hadirnya layanan BI-FAST. Layanan ini memungkinkan transfer antarbank secara real-time dengan biaya lebih rendah, sehingga diminati oleh nasabah. Bank Muamalat Indonesia Tbk mengintegrasikan layanan BI-FAST melalui aplikasi Muamalat DIN untuk mendukung efisiensi transaksi nasabah. Namun, terjadi gangguan pada layanan BI-FAST yang mengakibatkan nasabah tidak dapat menggunakannya sementara waktu. Akibatnya, nasabah harus menggunakan metode transfer lain seperti SKN dan RTOL dengan biaya lebih tinggi, memicu keluhan terutama dari nasabah yang rutin bertransaksi antarbank. Sebagai langkah responsif, Bank Muamalat meluncurkan program Subsidi Biaya Transaksi Real-Time Online Transfer yang memberikan cashback Rp 4.000 per transaksi maksimal tiga kali dalam sebulan. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan komunikasi langsung interpersonal. Penulis berinteraksi aktif dengan nasabah untuk menggali pengalaman, persepsi, dan harapan mereka. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi, kemudian dianalisis secara tematik. Hasil penelitian menunjukkan bahwa program subsidi membantu menekan keluhan nasabah dan menjaga loyalitas penggunaan kanal digital bank. Namun, perbaikan sistem teknologi dan penguatan komunikasi nasabah tetap diperlukan agar kualitas layanan digital lebih andal dan risiko gangguan dapat diminimalkan di masa mendatang.Keywords — BI-FAST, layanan digital perbankan, subsidi biaya transaksi, komunikasi interpersonal, Bank Muamalat, manajemen resiko layanan.
ANALISIS PELAKSANAAN DI BIDANG PELAYANAN BPJS YANG FOKUS PADA ADMINISTRASI KEPERSERTAAN DAN PROSES KLAIM JAMINAN SOSIAL Nadila Nadila; Ita Mustika; Maya Richmayati
PUAN INDONESIA Vol. 7 No. 2 (2026): Jurnal Puan Indonesia Vol 7 No 2 januari 2026
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v7i2.450

Abstract

Field Work Practice (KKL) is an integral part of the academic curriculum designed to bridge the gap between theoretical knowledge and practical application. This study aims to analyze the implementation of public service delivery at the Social Security Administration Agency for Employment (BPJS Ketenagakerjaan) in Nagoya Batam Branch, with a specific focus on participant administration and social security claims processes. A qualitative descriptive method was employed, utilizing direct observation, active participation in operational activities, and documentation throughout the internship period. The findings reveal that BPJS Ketenagakerjaan has established a service system characterized by responsiveness, accuracy, and technological integration. Despite the progress, several operational challenges remain, including unstable internet connectivity and limited hardware capacity. This practical experience has provided students with firsthand insight into public administration processes, service quality management, and the application of digital tools in social security services. The study underscores the importance of experiential learning in strengthening students’ professional competencies and preparing them for the dynamics of the public sector workforce.
PELAYANAN PEMBIAYAAN KREDIT MOTOR HONDA DI LEASING FEDERAL INTERNATIONAL FINANCE (FIF) Ratna Putri Mardianti; Khadijah Khadijah; Andi Hidayatul Fadilah; Maya Richmayati
PUAN INDONESIA Vol. 7 No. 2 (2026): Jurnal Puan Indonesia Vol 7 No 2 januari 2026
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v7i2.453

Abstract

This study discusses the financing services for new motorcycle credit provided by PT Federal International Finance (FIF), one of the largest leasing companies in Indonesia under Astra International. FIF offers easy application processes for new motorcycle credit, especially for Honda motorcycles, with fast, secure procedures and simple requirements such as ID card, family card, and salary slip. Applications can be made offline through dealers or FIF branch offices, as well as online. FIF also provides various flexible tenor options and down payment amounts according to consumers’ financial capabilities. Additionally, FIF continuously develops digital services and collaborates with dealers to enhance customer experience. New motorcycle financing is a major focus of FIF, contributing about 65% of total financing. FIF also strives to expand its service reach through automotive exhibitions and opening new branches. With competitive interest rates and an easy process, FIF helps the public own new motorcycles on credit in an affordable and trustworthy way. This study aims to provide a clear overview of the new motorcycle credit financing services at FIF.-
PERAN CUSTOMER SERVICE DALAM MEMBANGUN LOYALITAS PELANGGAN DI PT FEDERAL INTERNASIONAL Amanda Anjili; Maya Richmayati; Elminaliya Sandra
PUAN INDONESIA Vol. 7 No. 2 (2026): Jurnal Puan Indonesia Vol 7 No 2 januari 2026
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v7i2.457

Abstract

The competitive competition requires companies to create new ideas from the service which is given to the consumers in order to maintain their consumers for not switching to other competitors. Nowadays, there are companies focus on leasing, factoring, and consumer finance. This study aims to test the impact of the quality service towards the consumer's loyalty through the consumer's satisfaction in Federal International Finance. The type of this study is a quantitative research. The population of this study are all the customers of the Federal International Finance, with 96 customers as the samples and this study applies the probability sampling with the simple random sampling method. The data analysis applies the path analysis with Smart PLS 3.0 program. The result of this study shows that the service quality impacts the customer's satisfaction. The service quality and the customer's satisfaction impact the customer's loyalty. The service quality impacts the impacts the customer's loyalty through the customer's satisfaction. Therefore, it can be concluded that the customers satisfaction mediate the service quality to the consumers loyalty
Pengaruh Tekanan Dan Peluang Terhadap Deteksi Fraud Pada Bank BUMN Kota Batam Desi Setia Nengsih; Andi Auliya Ramadhany; Nur Isra Laili; Maya Richmayati; Khadijah
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i1.6398

Abstract

This study aims to examine the effect of pressure (X1) and opportunity (X2) on fraud detection ability (Y) in State-Owned Banks in Batam City. This research used a quantitative method by collecting primary data through questionnaires distributed to 189 respondents working as tellers and customer service staff at State-Owned Banks (Bank Negara Indonesia, Bank Rakyat Indonesia, and Bank Tabungan Negara). Data analysis was conducted using multiple linear regression with SPSS version 25. The results showed that partially, pressure (X1) had a significant negative effect on fraud detection ability (Y) with a significance value of 0.000, and opportunity (X2) also had a significant negative effect with a significance value of 0.000. Simultaneously, pressure and opportunity had a significant effect on fraud detection ability with a significance value of 0.000. Classical assumption tests indicated no autocorrelation, multicollinearity, or heteroscedasticity, and the data were normally distributed. This study suggests that State-Owned Banks should manage work pressure effectively and minimize fraud opportunities to improve fraud detection ability.
Pengaruh Peluang, Rasionalisasi Dan Kapabilitas Terhadap Fraud (Studi Kasus PT Sat Nusapersada Tbk Batam) Nadila; Andi Auliya Ramadhany; Nur Isra Laili; Maya Richmayati; Khadijah
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v7i1.6400

Abstract

This study aims to analyze the influence of opportunity, rationalization, and capability on the occurrence of fraud at PT Sat Nusapersada Tbk, Batam City. The study used a quantitative approach with primary data obtained through questionnaires distributed to 100 employees as respondents. Data processing was carried out using multiple linear regression analysis with the help of SPSS version 26. The results showed that the three independent variables had a positive and significant effect on fraud. Opportunity had a significance value of 0.004, rationalization of 0.002, and capability of 0.005. This indicates that the greater the opportunity, self-justification, and individual ability to exploit the situation, the risk of fraud also increases. The classical assumption test showed that the data were normally distributed and there were no problems of autocorrelation, multicollinearity, or heteroscedasticity, so the regression model was considered suitable for use. As a preventive measure, the company is advised to implement job rotation in the warehouse section, conduct periodic anti-collusion training, conduct risk-based audits in vulnerable operational areas, and provide ethics training to suppress rationalization and abuse of employee capabilities.
PEMBERDAYAAN UMKM MELALUI PELATIHAN DIGITAL MARKETING DAN PENDAMPINGAN PENCATATAN KEUANGAN DIGITAL BERBASIS BUKUWARUNG UNTUK MENINGKATKAN DAYA SAING DAN KEBERLANJUTAN USAHA Nabila Julian Fransisca; Dwi Magdalena; Indah Novita Sari; Dian Nurutri; Martina Bengan; Mohd Wily Fahrezi; Dayana Safitri; Elsa Meldiani; Aulia Friska Purnama Sari; Muhamad Nur Fadli; Maya Richmayati; Khadijah Khadijah
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 4 (2026): Inpress Vol. 7 No. 4 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i4.61637

Abstract

Usaha kecil dan menengah (UMKM) di distrik Batu Besar, Kabupaten Nongsa saat ini menghadapi tantangan terkait pemasaran dan manajemen pencatatan keuangan usaha, sehingga menghambat daya saing dan keberlanjutan usahanya. Kegiatan yang dilakukan bertujuan untuk memperkuat kompentensi pelaku UMKM melalui pelatihan digital marketing dan pendampingan pencatatan keuangan digital berbasis aplikasi BukuWarung. Metode pelaksanaan meliputi empat tahap, yaitu persiapan, pelatihan digital marketing, pendampingan penggunaan aplikasi BukuWarung, serta pengukuran melalui preetest dan posttest. Temuan ini memberi hasil peningkatan pada seluruh indikator yang diukur, dengan peningkatan paling substansial terjadi pada penggunaan aplikasi pencatatan keuangan digital, yaitu dari 18% menjadi 89%. Selain itu, tercatat pula peningkatan pada pemahaman konsep digital marketing, kepemilikan akun media sosial usaha aktif, pemisahan keuangan pribadi dan usaha, dan peluang investasi bagi usaha kecil dan menengah (UKM). Studi ini menunjukkan bahwa penggunaan solusi teknologi memainkan peran penting dalam pengembangan bisnis.
Co-Authors Ade Sarmini Afdal Afdal Amanda Anjili Amilia Santia Ananda, Adiski Dwi Andi Aulia Ramadhani Andi Auliya Ramadhany Andi Auliya Ramadhany Andi Hidayatul Fadilah Andi Hidayatul Fadlilah Andi Hidayatul Fadlilah Anggun, Anggun Kurnia Izati Anjani, Analinda Putri Annisa Annisa Aramadaniyas Augustine, Anggie Putri Aulia Friska Purnama Sari Aurora, Melisa Devi Baru Harahap Damayanti, Alvia Dayana Safitri Desi Setia Nengsih Dewi Permata Sari Dian Nurutri Dwi Magdalena Elminaliya Sandra Elsa Meldiani Fadli Luran Ferdila Ferdila Ferdila Feyola Nabilla Fielta Mecheline Alveria Gina Putri Indriani Handayani, Ayu Hendri Herman Hermaya Ompusunggu Hermaya Ompusunggu Indah Novita Sari Ita Mustika Ita Mustika IZZAH, NURUL Jeffi Mutiara Khadijah Khadijah Khadijah , Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah Khalid, Ferdila lLutfiah, Umahatul Lusi Aulia Putri Winarti Madefys Dwi Saputri Martina Bengan Mohd Wily Fahrezi Muhamad Nur Fadli Muhamad Rahmat Muhamad Sapuan Muhamad Sapuan Mulyadi Mulyadi Mustika, Ita Mustika, Ita Mustika Nabila Julian Fransisca Nabila Rama Hervianti Nabilla, Feyola Nadila Nadila Nadila Nengsih, Desi Setia Neva, Ivena Nur Isra Laili Nur Isra Laili Piariska, Suci Putri, Alifia Sulistyani Aryana Rahmadani, Wulan Rahmanda, Lovita Rahmat, Muhammad Ramanda, Melda Ratna Putri Mardianti Rini Dewi Sahputri Ritonga, Sally Rahmadani Rivana, Farrah Pradwita Sabri Sabri Salsabila, Guliva Samad, Samad Sandra , Elminaliya Sapta Setia Darma Sapuan, Muhamad Sarmini Sarmini Sarmini Sarmini Sarmini Sarmini Septa Diana Nabella Siti Aminah Suyatni Syifa Fauziah Yulita Sari Yuniati, Sasmita Zulva Sudarti