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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION Minda Baharu JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Bisnis dan Kewirausahaan Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Bisnis Mahasiswa Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam EPIGRAM (e-journal)
Afriyanti Hasanah
Politeknik Negeri Batam
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Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa dalam Berkarir menjadi Akuntan Publik Ines Hendri Kurnia; Afriyanti Hasanah
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): 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.v6i2.4634

Abstract

Penelitianiini bertujuan untuk menjelaskan faktor apa saja yang mempengaruhi minat mahasiswa dalam karir menjadi akuntan publik. Penelitian ini menggunakan pendekatan kuantitatif dan menggunakan uji Asumsi Klasik regresi linier berganda dan uji hipotesis menggunakan uji t. Sampel yang digunakan dalam penelitian ini sebanyak 75 responden yang terdiri dari mahasiswa prodi D4 Akuntansi Manajerial dan D3 Akuntansi jurusan MB di Politeknik Negeri Batam. Hasil dari penelitian ini menunjukkan bahwa faktor yang mempengaruhi minat mahasiswa untuk berkarir menjadi akuntan publik adalah faktor penghargaan finansial, pertimbangan pasar kerja dan pengakuan profesional berpengaruh terhadap minat mahasiswa untuk berkarir menjadi akuntan publik, sedangkan faktor lingkungan kerja tidak berpengaruh terhadap minat mahasiswa untuk berkarir menjadi akuntan publik
Pengaruh Kepemilikan Keluarga dan Leverage terhadap Kinerja Perusahaan Sherly Prastia; Afriyanti Hasanah
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 10 No 1 (2022): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2022
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v10i1.4126

Abstract

This study aims to examine the effect of family ownership and leverage on company performance in the 2017-2019 period. The population of this study are all manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The company's performance in this study is calculated using the Altman Z-Score. Samples were taken using purposive sampling method and obtained 35 companies as samples in this study. The method used in this study uses Multiple Linear Regression using Eviews version 10. The results of this study indicate that family ownership has no significant positive effect on company performance. Meanwhile, leverage has a significant negative effect on company performance.
Studi Kelayakan Klinik Pajak Bagi UMKM di Kota Batam Nurul Puan Sari; Arniati Arniati; Ria Anggraini; Dedi Kurniawan; Wika Arsansti Putri; Anjelina Anjelina; Afriyanti Hasanah
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 10 No 2 (2022): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2022
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v10i2.5013

Abstract

Activities to support the government's tax digitization program can be done in some ways, one of which is by opening a tax clinic service aimed at tax-compliant MSMEs, so that it can help accelerate this program to the public. As a new tax service center that will be developed, the tax clinic must prepare everything needed so that it can be said to be appropriate and accepted by consumers. This feasibility study aims to assess the feasibility of building a tax clinic. This study method was carried out qualitatively, where the research data was obtained by observing, interviewing, and studying the literature. After the interview process, a feasibility analysis was carried out in the form of a SWOT analysis, management aspects, market and marketing aspects, legal aspects, and technical and technological aspects as well as financial aspects after which conclusions were concluded. The results of this study show that based on several aspects investigated, this tax clinic is feasible to run, but the tax clinic needs to implement a SWOT strategy that is more optimal for sustainability and responding to threats that exist in the company.
The Effect of Tax Awareness, Tax Sanctions, Tax Amnesty and Fiscal Services on Taxpayer Compliance Eka Rahmawani; Afriyanti Hasanah
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 1 (2023): Januari
Publisher : Penerbit ADM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i1.957

Abstract

The purpose of this study was to see whether tax awareness, tax sanctions, tax amnesty, and tax service services had an effect on individual taxpayer compliance at KPP Pratama Batam Utara. This study uses quantitative methods to collect data with SPSS. The sample is 100 active taxpayer respondents and registered at KPP Pratama Batam Utara from 2017 to 2021. The researcher uses the sampling method in selecting the sample and uses the slovin formula to determine the number of samples. The results of this research conclude that tax awareness has an effect on individual taxpayer compliance, while tax sanctions, tax amnesty, and tax service do not affect individual taxpayer compliance.
Faktor-Faktor yang Mempengaruhi Kualitas Informasi Laporan Keuangan Pemerintah Daerah Kota Batam Dwitania Putri, Raja Hamizah; Hasanah, Afriyanti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 12 No. 2 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2024
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v12i2.4877

Abstract

This research aims to test factors that can affect the quality of information in local government financial statements or LKPD of Batam City. Independent variables in this research are competencies, regulation, and politics. This research used questionnaire data from Head of Finance of Satuan Kerja Perangkat Daerah or SKPD in Batam City with a total of 44 respondents. This research used multiple linear regression analysis with SPSS application. This research found that partially, the quality of information in LKPD can be influenced by competencies and regulations but not by politics. Moreover, simultaneously, competencies, regulation, and politics affect the quality of information in LKPD by contributing 67.9% of influence on LKPD.
Business Model Design for The Tax Application Service Provider (PJAP) Polibatam Startup Through the Business Model Canvas Rahmadani, Ana Fadilah; Ulfah, Mutia; Arniati, Arniati; Hasanah, Afriyanti; Anjelina, Anjelina; Kurniawan, Dedi; Lanniari, Rizki
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 12 No. 2 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2024
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v12i2.6955

Abstract

This research focuses on designing a business model for Start-up Penyedia Jasa Aplikasi Perpajakan (PJAP) Polibatam. PJAP Polibatam is a startup that focuses on tax education, creating the first and only educational version of a tax reporting application in Indonesia. As a new business, PJAP Polibatam needs to adapt to compete and operate in the long term. Therefore, this study aims to analyze and design the business model of PJAP Polibatam using the Business Model Canvas (BMC) approach. The research method employed is descriptive qualitative, with data obtained through desk research, market validation, and interviews. Subsequently, SWOT analysis, the Four Action Framework, and Porter's Five Forces analysis are conducted. The startup PJAP Polibatam holds significant potential in supporting tax education in Indonesia. With a strong vision and mission, as well as support from relevant stakeholders, this startup has the opportunity to become a pioneer and leader in providing innovative and effective educational tools for tax learning through its educational version of tax application. Market validation indicates a genuine interest and demand from educational institutions for the educational version of tax application.
The Influence of Perceived Ease of Use, Perceived Usefulness, Quality of Information Systems, and Individualism-Collectivism on the Behavioral Intention of Users of Digital Tax Education Services NABILLA SEPTIA ARYAPUTRI; Arniati Arniati; Ria Anggraini; Dedi Kurniawan; Anjelina Anjelina; Afriyanti Hasanah; Rizki Lanniari
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.8042

Abstract

This research examines the application of tax digital education services on Tax Center at Batam State Polytechnic (Polibatam). To find out the factors that influence the implementation of these services. We use theoretical models such as the Technology Acceptance Model (TAM), the Information Systems Success Model (ISSM), and Hofstede's Cultural Dimensions. This research examines perceived ease of use (PEoU), perceived usefulness (PU), information system quality (ISQ), user satisfaction (US), and cultural values of individualism and collectivism (IC) in the context of implementing new technology. Based on the responses of 103 respondents, data analysis using PLS-SEM revealed that factors such as perceived usefulness, quality of the information system, and user satisfaction when using this service were found to have a significant influence on behavioral intentions. This study provides insight into system development that aims to increase the effectiveness of online services, increase user satisfaction, and encourage sustainable technology adoption in the context of digital-based tax education services in Indonesia.
Implementasi Pendekatan PjBL dalam Pengembangan Media Pembelajaran Warehouse & Inventory Mulyana, Andi Erna; Sudarso, Dian Mulyaningtyas; Syafrina, Mia; Setiyanto, Adi Irawan; Hasanah, Afriyanti
Jurnal Bisnis Mahasiswa Vol 5 No 4 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.700

Abstract

Penelitian ini bertujuan mengembangkan media pembelajaran Warehouse & Inventory berbasis Project-Based Learning (PjBL) dengan pendekatan ADDIE (Analysis, Design, Development, Implementation, Evaluation). Metode yang digunakan adalah Research and Development (R&D). Produk yang dihasilkan berupa modul dan video pembelajaran, dievaluasi melalui uji validitas menggunakan kuesioner serta analisis T-test pada hasil pre-test dan post-test. Hasil menunjukkan adanya peningkatan pengetahuan mahasiswa setelah penggunaan media pembelajaran. Sebanyak 47 mahasiswa memberikan penilaian baik hingga sangat baik terhadap modul, khususnya dalam membantu pemahaman istilah terkait. Penilaian terhadap video menunjukkan konten sangat baik, mendorong pembelajaran mandiri, diskusi kelompok, serta memudahkan pemahaman konsep inti materi.
Peran Relawan Pajak dalam Asistensi Pelaporan SPT Tahunan WPOP di Kota Batam Arniati, Arniati; Kurniawan, Dedi; Lanniari HS, Rizki; Anjelina, Anjelina; Hasanah, Afriyanti; Darmawan, Arif; Irianto, Danar; Setiyanto, Adi Irawan; Amalia, Diah; Anggraini, Ria; Zelmiyanti, Riri; Utama, Doni Putra; Sabrina, Nova; Rahman, Fuad Arif
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 5 No. 2 (2023): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v5i2.6679

Abstract

The Tax Volunteer Program is a concrete step in the dedication of the Batam State Polytechnic academic community to assist the role of the Directorate General of Taxes (DGT) in conducting tax education to increase taxpayer awareness and compliance. This program is also used as PBL which is required for D3 Accounting Study Program students and involves 5 courses in the 4th semester. Volunteers assist in reporting the Individual Annual Tax Return internally at the Batam State Polytechnic and external parties at the Regional Office of DGT Riau Islands as well as several companies cooperating with the Regional Office of DGT Riau Islands. In 2023, tax volunteers succeeded in assisting 808 Individual Taxpayers both from internal Polibatam and outside Polibatam parties. More than 87% of Individual Taxpayers who were assisted by tax volunteers felt the assistance provided by Polibatam Tax Volunteers was very useful and easy for Individual Taxpayers to understand so it could greatly assist Individual Taxpayers in reporting their tax obligations. Many Individual Taxpayers hope that this program can be carried out every year by increasing the skills and understanding of tax volunteers and improving the mechanism for implementing assistance by adding a short tutorial on reporting the Individual Annual Tax Return through e-Filing.
Pendampingan Pemenuhan Kewajiban Pajak Orang Pribadi dan Badan di Kota Batam Lanniari HS, Rizki; Kurniawan, Dedi; Arniati, Arniati; Anjelina, Anjelina; Hasanah, Afriyanti; Parinduri, Annisya Fitri Khairina
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 5 No. 2 (2023): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v5i2.6877

Abstract

All individuals, organizations and business entities have tax obligations, but not all of them have knowledge and understanding of taxation. Fulfilling tax obligations is often an obstacle for individual and corporate taxpayers because it requires special knowledge related to tax administration. This is where the role of universities is needed in providing socialization and assistance regarding tax obligations. In 2022, Polibatam has developed an educational version of the tax e-filing application which is now ready to be used in outreach activities and assistance in fulfilling tax obligations for individual and corporate taxpayers in Batam City. It is hoped that this service activity can help resolve problems in the community, especially regarding fulfilling the tax obligations of OP taxpayers and corporate taxpayers in Batam City as well as increasing tax compliance by implementing Polibatam's educational version of the tax e-form application. It can be concluded that the response of the taxpayers who were accompanied was very positive towards the service activities carried out. In the satisfaction questionnaire filled out by taxpayers, 100% of taxpayers answered that they were willing to return to participate in other service activities that would be held by Polibatam in the future.
Co-Authors Adi Irawan Setiyanto Andi Erna Mulyana Anjelina Anjelina Anjelina Anjelina Anjelina Anjelina Anjelina, Anjelina Arif Darmawan Arniati Arniati Arniati Arniati arniati, arniati Dedi Kurniawan dedi kurniawan Dedi Kurniawan Diah Amalia Didit Enggariyanto Dwitania Putri, Raja Hamizah Eka Rahmawani Hanny Oktaria Hesti Yuniasih Idarti Idarti Ines Hendri Kurnia Irianto, Danar Irsutami Irsutami Lanniari HS, Rizki Lanniari, Rizki Mayasari, Mega Mia Syafrina Muhammad Zaenuddin Muslim Ansori Mutia Ulfah NABILLA SEPTIA ARYAPUTRI Nova Sabrina Nurhasikin Nurhasikin Nurul Puan Sari Oktariyani Oktariyani Parinduri, Annisya Fitri Khairina Rahmadani, Ana Fadilah Rahman, Fuad Arif RIA ANGGRAINI Riri Zelmiyanti Riri Zelmiyanti, Riri Rizki Lanniari Seto Sulaksono Adi Wibowo Sherly Prastia Sudarso, Dian Mulyaningtyas tika al shafti Utama, Doni Putra Vina Kholisa Dinuka Wika Arsansti Putri Winanda Wahana Warga Dalam Yulinda Yulinda Yulinda Yulinda