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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam CARE: Jurnal Pengabdian Multi Disiplin Jurnal Pengabdian Kepada Masyarakat
Himawan Mochtoha
Politeknik Negeri Batam
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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Analisis Implementasi Tata Kelola Lembaga terhadap Kinerja Lembaga Himawan Mochtoha; Inggrid Wahyuni Sinaga
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 2 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2016
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v4i2.64

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui seberapa baik implementasi prinsip-prinsip tata kelola lembaga dan hubungannya terhadap kinerja pada Politeknik Negeri Batam. Prinsip -prinsip tata kelola yang digunakan mengikuti pasal 3 Surat Keputusan Menteri BUMN No.117/M-MBU/2002 Tanggal 31 Juli 2002 yakni prinsip keterbukaan, kemandirian, akuntabilitas, pertanggungjawaban, dan kewajaran. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif. Dalam menilai implementa si prinsip-prinsip tata kelola lembaga dan pengaruhnya terhadap kinerja, penulis menggunakan data primer yakni kuesioner. Hasil implementasi tata kelola lembaga di Politeknik Negeri Batam berdasarkan kuesioner mencapai 74.2 persen dan hasil dari variabel terikat kinerja mendapatkan nilai 76 persen, keduanya termasuk dalam kategori baik. Adapun hasil uji hipotesis secara parsial menunjukan bahwa setiap variabel independen berpengaruh terhadap variabel dependen kinerja lembaga. Variabel prinsip keterbukaan berpengaruh sebesar 73.8 %, prinsip kemandirian sebesar 72.9 %, prinsip akuntabilitas sebesar 84 %, prinsip pertanggungjawaban sebesar 95.6 %, dan prinsip kewajaran sebesar 79.9 %. Dan pengaruh variabel independen yang paling dominan atau paling besar pengaruhnya terhadap kinerja lembaga adalah variabel pertanggungjawaban.
Pendampingan Teknis Pencatatan Keuangan dan Legalitas Usaha Bagi Usaha Mikro Pemula di Kepulauan Riau Naldi, Syafri; Ulfah, Mutia; Hidayat, Rahmat; Zuliarni, Sri; Khusniah, Riza; Rahman, Fuad Arif; Putra, Aprizal; Almany, Sarah Ulfa; Siregar, Multhahada Ramadhani; Devano, Alrido Martha; Oktarici, Eddo Nanda; Putri, Ancala Laras; Mochtoha, Himawan
CARE: Journal Pengabdian Multi Disiplin Vol. 3 No. 1 (2025)
Publisher : Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/care.v3i1.40570

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian Indonesia. Namun, UMKM masih menghadapi tantangan signifikan dalam aspek pengelolaan keuangan dan legalitas usaha, khususnya di wilayah Kepulauan Riau yang memiliki keterbatasan akses terhadap pelatihan dan pendampingan. Program pengabdian kepada masyarakat ini bertujuan untuk memberikan pendampingan teknis kepada pelaku usaha mikro pemula di Kepulauan Riau dalam hal pencatatan keuangan sederhana dan pengurusan legalitas usaha. Melalui pendekatan Project-Based Learning (PBL), mahasiswa Politeknik Negeri Batam mendampingi para pelaku UMKM dalam menyusun pencatatan transaksi harian serta mengurus dokumen legalitas seperti Nomor Induk Berusaha (NIB), Nomor Pokok Wajib Pajak (NPWP), dan sertifikasi halal. Hasil kegiatan menunjukkan bahwa 80% peserta mampu menerapkan pencatatan transaksi harian, 70% dapat menyusun laporan keuangan sederhana, dan 75% berhasil mengurus legalitas usaha melalui platform Online Single Submission (OSS), yang berdampak pada peningkatan akses terhadap pembiayaan formal. Selain itu, program ini turut mendorong perubahan pola pikir peserta menuju pengelolaan usaha yang lebih profesional. Meskipun demikian, diperlukan pendampingan lanjutan untuk memastikan keberlanjutan implementasi. Program ini memiliki potensi untuk direplikasi di wilayah lain guna mendukung pemberdayaan UMKM yang lebih kompetitif dan berkelanjutan, serta memberikan kontribusi terhadap pertumbuhan ekonomi lokal.
The Influence of Product Quality and Promotion on Repurchase Intent, with Customer Satisfaction as the Mediating Variable: (A Study on Kemejaberkah.2nd Online Shop Consumers) Amar, Amar; Mochtoha, Himawan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 1 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i1.9889

Abstract

This study investigates the role of customer satisfaction as an intervening variable in analyzing the impact of product quality and marketing on repurchase intention among customers of Kemejaberkah.2nd online shop. A quantitative research method with a descriptive approach was employed. Data were collected through a questionnaire distributed to 115 individuals who had made at least three repeat purchases in 2023. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results revealed that both product quality and promotion have a positive and significant effect on customer satisfaction and repurchase intention. Moreover, customer satisfaction mediates the relationship between product quality and promotion with repurchase intention. These findings highlight the importance of developing strategies that improve product quality and marketing effectiveness to sustain customer satisfaction. By applying the right approach, businesses can enhance customer satisfaction and drive repeat purchases.
Analisis Penerapan Organisasi Pembelajaran pada PT Studio Mineral Batubara (SMB) Mochtoha, Himawan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 12 No. 1 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2024
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v12i1.5248

Abstract

This research aims to analyze how PT SMB implements the learning organization framework. A learning organization consists of three pillars; first, an environment that supports learning, second concrete learning processes and practices, and third is leadership that supports learning. This study is designed as an exploratory descriptive research and uses qualitative analysis method. There were two research tools consisting of questionnaires and semi-structured interviews conducted consecutively. The results showed that two of the three pillars scored below the median. The first pillar, environment that supports learning scored 81 above the median score of 71. The second pillar, concrete learning processes and practices scored 68 lower than the median score of 78. The third pillar, leadership that supports learning scored 74 points lower than the median score of 76. The results of the questionnaire data are also supported by data from interviews with PT SMB's top management, so this shows that PT SMB has not fully implemented a learning organization, so PT SMB needs to make improvements and improvisations to the implementation of the learning organization.
PENDAMPINGAN TEKNIS PENCATATAN KEUANGAN DAN LEGALITAS USAHA BAGI USAHA MIKRO PEMULA DI KEPULAUAN RIAU Al Amany, Sarah Ulfah; Mutia Ulfah; Sri Zuliarni; Rahmat Hidayat; Riza Khusniah; Fuad Arif Rahman; Multhahada Ramadhani Siregar; Aprizal Putra; Syafri Naldi; Alrido Martha Devano; Eddo Nanda Oktarici; Ancala Laras Putri; Himawan Mochtoha
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 7 No. 1 (2025): 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.v7i1.9622

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an essential role in the Indonesian economy, but still face significant challenges in financial management and business legality, especially in the Riau Islands with limited access to training. This community service program aims to provide technical assistance in financial recording and business legality for budding micro businesses in the Riau Islands to create independent and sustainable entrepreneurs. Through the Project-Based Learning (PBL) approach, Batam State Polytechnic students accompany micro business actors in simple financial recording and processing legalities such as Business Identification Number (NIB), Taxpayer Identification Number (NPWP), and halal certification. As a result, 80% of participants succeeded in implementing daily transaction recording and 70% in compiling simple financial reports. In comparison, 75% of participants managed business legality through the Online Single Submission (OSS) platform, which increased access to formal financing. This program also changes the participants' mindset towards more professional business management, although further assistance is needed to ensure consistent implementation. This program has the potential to be replicated in other regions to support more competitive and sustainable empowerment of MSMEs, as well as contribute to local economic growth.
PELATIHAN ALAT PEMADAM API RINGAN DAN KARUNG GONI SEBAGAI MEDIA PEMADAMAN KEBAKARAN KEPADA MAHASISWA POLIBATAM, SISWA DAN GURU SMK DI BATAM Wirawan, Adhitomo; Mochtoha, Himawan; Zainuddin, Muhammad; Irsutami, Irsutami; Fajrin, Aulia; Akhnedi, Andre; Russel, Felix; Yessica, Vinda; Ramadini, Putri; Halim, Shakila Lulu Fadillah; Budiman, Budiman
Jurnal Pengabdian kepada Masyarakat Vol. 11 No. 1 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT 2024
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/abdimas.v11i1.5145

Abstract

Fire disaster is one of the many disasters that occur in the wider community both in the office and residential environment. This fire disaster generally occurs due to human factors such as: using electrical loads that exceed the power capacity and placing flammable items near the source of fire. This fire hazard will be easier to overcome if people know how to put out fires properly and know how to use extinguishers such as APAR (Light Fire Extinguisher) and the use of gunny sacks. APAR is generally categorized into 3 types, namely: Dry Chemical Extinguisher, Carbon Dioxide (CO2) Extinguisher, and Foam. Extinguishers containing dry chemical powder are very commonly used because they are able to extinguish almost all types of fires. The use of APAR is most likely to be used because of its portable nature, easy maintenance, and easy to use. In the community service that has been carried out at Batam State Polytechnic, a demonstration on how to extinguish fire with fire extinguisher and the use of gunny sacks was also carried out. Participants of this community service program are students, vocational school students and vocational school teachers.
The Influence of Media Exposure, Company Size, and Profitability on Carbon Emission Disclosure in Basic Materials Companies in Indonesia Harahap, Bela Fadhilah; Ansori, Muslim; Mochtoha, Himawan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 2 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i2.9967

Abstract

The acceleration of global warming caused by carbon emissions continues to be a pressing worldwide concern. Disclosing carbon emissions is a measure companies can adopt to tackle environmental and social issues. In Indonesia, the extent of carbon emission disclosure remains comparatively modest, as it is conducted primarily on an initiative basis. This research primarily aims to ascertain the partial impact of media exposure, company size, and profitability on carbon emission disclosure. The research sample was obtained through purposive sampling, comprising 63 samples from basic materials businesses listed on the Indonesia Stock Exchange for the period of 2021-2023. The multi-linear regression model of analysis used in this research was performed in SPSS 20 using the SPSS 20 measurement tool. The research indicates that media exposure, organizational scale, and profitability influence carbon emission disclosure.
Co-Authors Adhitomo Wirawan Akhnedi, Andre Al Amany, Sarah Ulfah Almany, Sarah Ulfa Alrido Martha Devano Amar Amar Ancala Laras Putri Aprizal Putra Aprizal Putra, Aprizal Budiman Budiman Eddo Nanda Oktarici Fajrin, Aulia Fuad Arif Rahman Halim, Shakila Lulu Fadillah Harahap, Bela Fadhilah Inggrid Wahyuni Sinaga Irsutami, Irsutami Khusniah, Riza Muhammad Zainuddin Multhahada Ramadhani Siregar Muslim Ansori Mutia Ulfah Naldi, Syafri Putri, Ancala Laras Rahman, Fuad Arif Rahmat Hidayat Ramadini, Putri Riza Khusniah Russel, Felix Siregar, Multhahada Ramadhani Sri Zuliarni Syafri Naldi Yessica, Vinda