Article Per Year (5 Year)
p-Index From 2021 - 2026
1.405
P-Index
This Author published in this journals
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

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
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.
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 Adhitomo Wirawan; Himawan Mochtoha; Muhammad Zainuddin; Irsutami Irsutami; Aulia Fajrin; Andre Akhnedi; Felix Russel; Vinda Yessica; Putri Ramadini; Shakila Lulu Fadillah Halim; 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.
Pendampingan Pembuatan Modul Ajar Berbasis Digital bagi Guru SMP di Kota Batam Menggunakan Pendekatan Project Based Learning dengan Framework CDIO Himawan Mochtoha; Maryani Septiana; Rahmat Hidayat; Nur Rahmah Andayani; Muslim Ansori; Atiqotun Nisa; Slamet Soebagiyo; Sri Zuliarni; Riza Khusniah
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 8 No. 1 (2026): 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.v8i1.13156

Abstract

The rapid advancement of information and communication technology has fundamentally transformed the educational landscape, yet a significant gap persists between teachers' digital competency and the technological demands of modern classrooms. This community service program aimed to assist junior high school teachers in Batam City in developing digital-based teaching modules through a project-based learning (PBL) approach using the Conceive-Design-Implement-Operate (CDIO) framework. Conducted from April to November 2025, the program involved 20 teachers from five public junior high schools (SMPN 6, SMPN 38, SMPN 53, SMPN 59, and SMPN 63 Batam), supported by students from the D4 Applied Business Administration Program at Politeknik Negeri Batam. A preliminary survey revealed that 67% of teachers still used conventional teaching methods, 78% lacked digital development skills, and 92% required technical assistance. The program produced a comprehensive range of digital teaching materials, including interactive e-modules (PDF), educational videos (MP4), interactive games using Quizizz, Kahoot!, Pictoblox, and Scratch, interactive presentations designed with Canva, and Augmented Reality (AR)-based learning media using Assembler Edu. These materials were developed for subjects including Civics Education, Informatics, Natural Sciences, and Riau Islands Cultural Studies. The results demonstrate that structured mentoring through the CDIO framework effectively enhanced teachers' digital competency and produced high-quality, curriculum-aligned digital teaching materials. This initiative contributed to broader educational quality improvement and serves as a replicable model for similar community service programs across the region.
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; Himawan Mochtoha
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.
The Influence of Media Exposure, Company Size, and Profitability on Carbon Emission Disclosure in Basic Materials Companies in Indonesia Bela Fadhilah Harahap; Muslim Ansori; Himawan Mochtoha
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.
Analysis of Vendor Performance Based on Vendor Performance Indicator (VPI) Through Analytical Hierarchy Process (AHP) Method at PT. MMG Himawan Mochtoha; Wulan Santika Putri Ragel; Muslim Ansori
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 14 No. 1 (2026): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - June 2026
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v14i1.13268

Abstract

This research aims to design and implement a systematic and data-driven vendor performance measurement system at PT Multi Mitra Guna (MMG), which previously had no formal method to assess vendor performance. Performance measurement was conducted using five main criteria: Quality, Cost, Delivery, Flexibility, and Responsiveness (QCDFR). The Analytic Hierarchy Process (AHP) method was applied to objectively assign weights to each criterion and sub-criterion through a pairwise comparison questionnaire completed by six respondents from relevant divisions. Vendor performance assessment was subsequently conducted using the Vendor Performance Indicator (VPI) with a Likert scale. The findings show that PT. YBJ achieved the highest final score (0.331), followed by PT. LAR (0.235) and PT. SBR (0.222). Consequently, PT. YBJ is selected as the primary vendor, PT. LAR as the second option, and PT. SBR requires further evaluation. It is recommended that the AHP and VPI methods be applied periodically to maintain objectivity and consistency in future vendor assessments.
Co-Authors Adhitomo Wirawan Al Amany, Sarah Ulfah Almany, Sarah Ulfa Alrido Martha Devano Amar Amar Ancala Laras Putri Andre Akhnedi Aprizal Putra Atiqotun Nisa Aulia Fajrin Bela Fadhilah Harahap Budiman Budiman Eddo Nanda Oktarici Felix Russel Fuad Arif Rahman Inggrid Wahyuni Sinaga Irsutami Irsutami Khusniah, Riza Maryani Septiana Muhammad Zainuddin Multhahada Ramadhani Siregar Muslim Ansori Mutia Ulfah Nur Rahmah Andayani Putri Ramadini Putri, Ancala Laras Rahman, Fuad Arif Rahmat Hidayat Rahmat Hidayat Riza Khusniah Riza Khusniah Shakila Lulu Fadillah Halim Slamet Soebagiyo Sri Zuliarni Syafri Naldi Vinda Yessica Wulan Santika Putri Ragel