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PENGARUH KEWAJIBAN KEPEMILIKAN NPWP, PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK (PADA KANTOR PELAYANAN PAJAK PRATAMA DI WILAYAH BATAM UTARA) Faris Ramadhan; Nureska Yanuar Firdaus; Indrayani Indrayani; Etty Sri Wahyuni
Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 7, No 3 (2021): Volume VII No. 3 Oktober 2021
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/me.v7i3.2957

Penelitian ini bertujuan untuk menganalisis pengaruh kewajiban kepemilikan NPWP, pemeriksaan pajak, dan penagihan pajak terhadap penerimaan pajak. Responden dalam penelitian ini adalah para pegawai pajak (fiskus) di KPP Pratama wilayah Batam Utara. Jumlah pegawai pajak yang menjadi sampel penelitian ini adalah 42 pegawai pajak dari Kantor Pelayanan Pajak Pratama di wilayah Batam Utara. Metode penentuan sampel yang digunakan dalam penelitian adalah sensus, sedangkan metode pengolahan data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa kewajiban kepemilikan NPWP, pemeriksaan pajak dan penagihan pajak terbukti berpengaruh positif signifikan terhadap penerimaan pajak.. Kata Kunci : Kewajiban kepemilikan NPWP, pemeriksaan pajak, penagihan pajak dan penerimaan pajak

ANALISIS FAKTOR YANG MEMPENGARUHI LOCUS OF CONTROL DAN FINANCIAL MANAGEMENT BEHAVIOR DENGAN FINANCIAL TECHNOLOGY SEBAGAI VARIABEL MODERATING PADA DOSEN DI BATAM SELAMA MASA PANDEMIC COVID 19 Etty Sri Wahyuni; Faris Ramadhan
Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 8, No 2 (2022): VOLUME VIII NO.2 OKTOBER 2022
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/me.v8i2.3737

Tujuan dari penelitian ini adalah mengetahui dan menganalisis pengaruh financial attitude dan financial knowledge secara langsung terhadap financial management behavior atau melalui internal locus of control, moderasi financial technology pada internal locus of control terhadap financial management behavior. Pendekatan penelitian menggunakan pendekatan deskriptif kuantitatif. Penelitian ini dilakukan kepada dosen di Batam yang terdiri dari beberapa Universitas di Batam dengan jumlah sebanyak 97 orang dengan teknik metode purposive sampling. Financial attitude dan financial knowledge berpengaruh positif signifikan terhadap internal locus of control secara parsial. Financial attitude dan financial knowledge berpengaruh positif tidak signifikan terhadap financial management behavior secara parsial, sedangkan internal locus of control berpengaruh positif signifikan terhadap financial management behavior. Financial attitude dan financial knowledge berpengaruh positif signifikan terhadap financial management behavior melalui internal locus of control. Financial technology memoderasi pengaruh internal locus of control terhadap financial management behavior Kata Kunci: Financial attitude, financial knowledge, internal locus of control, financial management behavior, Financial technology

Does Organizational Commitment Mediate the Relationship Between Motivation and Organizational Citizenship Behavior? Angelina Eleonora Rumengan; Etty Sri Wahyuni; Faris Ramadhan; Dahlan Gunawan
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6444

This study's purpose is to examine the effects of motivational variables on the organizational citizenship behavior of teaching staff, both directly and through organizational commitment. In addition, this study aims to provide lecturers and teaching staff with the motivation necessary to enhance the quality of education in the future. The study approach employs path analysis with a total sample size of one hundred lecturers from several universities in the Riau Islands. Data is obtained by using primary data that comes from questionnaires and interviews, while secondary data comes from books and journals related to research. The research results showed that the R square value for the organizational commitment variable is 0.796, which means that the percentage of motivational influence on organizational commitment is 79.6%, which means it is included in the high category. The R square value for the OCB variable is 0.630, which means that the percentage of influence of organizational motivation and commitment on OCB is 63%, which means it is included in the moderate category. The coefficient value of organizational commitment to OCB is reported to be 2,498. Therefore, organizational commitment has a positive effect on OCB and the p-value is 0.013 less than 0.05, which is statistically significant. Organizational commitment has a positive and significant effect on organizational citizenship behavior. The coefficient value between motivation and organizational commitment is reported to be 40,199. Therefore, motivation has a positive effect on organizational commitment and the p value is 0.000 less than 0.05, which is statistically significant. It may be concluded that motivation has a positive and significant influence on organizational commitment. The coefficient value between motivation and OCB is 2.389, indicating that motivation has a positive impact on OCB, and the p-value is 0.017 less than 0.05, which is statistically significant. It may be stated that motivation has a positive and significant effect on OCB

MENINGKATKAN KREATIVITAS DAN KEWIRAUSAHAAN ANAK SEJAK DINI DI ISTANA PANTI ASUHAN AL-JUFRI BATAM Nolla Puspita Dewi; Faris Ramadhan; Mursal Mursal; Liyana Khairunnisa Fawwaz; Liana Liana
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.886

The development of the creative economy cannot be separated from the younger generation as a treasure of creativity. A creative idea that can spread entrepreneurship and support the government's efforts in reducing unemployment in Indonesia. This study aims to analyze Increasing Children's Creativity and Entrepreneurship Early at the Palace of Al-Jufri Orphanage Batam. Today's young generation is less able to utilize their productivity and creativity well. There are still many young people who commit crimes from an early age. Therefore, students need to equip them by exploring creative ideas in themselves that can be directed to the business world. Where this young entrepreneur can make the development potential both in number and quality in his own entrepreneur. With the Community Service Program aimed at the Children of the Orphanage "Al-Jufri Orphan Palace" where this seminar can train independent mentality and creative spirit in entrepreneurship and entrepreneurship. The results of the study show that with the community service activity program in the form of counseling on Improving Creativity and Entrepreneurship from an Early Age to the children of the orphanage "Al-Jufri Orphan Palace" in Patam Lestari Old Village, Patam Lestari Village, Sekupang District, Batam City, is expected to be able to increase entrepreneurship and entrepreneurship education and provide mental development and creativity of students in entrepreneurship and entrepreneurship and The benefits of entrepreneurship from an early age and can grow an entrepreneurial mentality from an early age

Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderating Study Kasus Auditor BPK Perwakilan KEPRI Mulyadi Dwi Hariyanto; Faris Ramadhan
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1489

This study investigates the influence of competency and independence against the quality of audit and also examines whether competency and independence moderated by auditor ethics influence the audit quality, remember both of those are important to result in good audit quality. The result indicates that the independent variable competency affected audit quality significantly and the independent variable that independency affected audit quality but not significantly. Besides that, this research found that the interaction between competency and auditor ethics and also the interaction between independence and auditor ethics have a significant effect on the quality of audit. The conclusion obtained is competency, the interaction between competency and ethics, and also the interaction between independence and ethics that influence the audit quality significantly. and independent variable that independency effected audit quality but not significantly, For future research expected can use other moderating variables influencing independence, competency, and also audit quality

The Role of Financial Inclusion in the Industrial World Faris Ramadhan; Robin Robin
International Journal of Economics, Commerce, and Management Vol. 1 No. 3 (2024): July : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v1i3.196

This study examines the multifaceted impact of financial inclusion on industrial societies, focusing on its role in economic growth, social equity, digital transformation, and industrial development. Using a mixed-method approach combining systematic literature review and case studies from five industrial countries (Germany, South Korea, the United States, China, and Brazil), we analyze the mechanisms through which financial inclusion influences societal outcomes. Our findings reveal that financial inclusion significantly contributes to economic growth, with a 10% increase in inclusion indicators associated with a 0.2-0.7% rise in GDP growth rates. Moreover, we identify synergistic effects between financial inclusion and digital transformation, notably in mobile banking adoption. The study also highlights persistent challenges, including urban-rural divides and gender disparities in financial access. Cross-cutting themes emerge, emphasizing the importance of integrated policy approaches, regulatory innovation, and public-private partnerships in advancing financial inclusion. These insights offer valuable guidance for policymakers and financial institutions in designing effective strategies to leverage financial inclusion for sustainable and equitable economic development in industrial contexts.

The Influence of Store Atmosphere and Taste on Consumer Repurchase Interest in Bofet Mas Nur Solo Lohong Pariaman City Patria Nagara; Rini Afrianti; Dorris Yadewani; Risma Yuwinda; Faris Ramadhan
ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 1 No. 2 (2024): June : ePaper Bisnis : International Journal of Entrepreneurship and Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/epaperbisnis.v1i2.69

This study aims to determine the effect of the store atmosphere and taste of consumer repurchase interest in bofet mas nur solo lohong pariaman city, so that this study can run the author distributed questionnaires to 60 consumers who bought and became customers at Mas Nur Solo Lohong. This study used 2 methods, namely descriptive analysis method and st atistic analysis method with the help of SPSS version 23. The descriptive analysis method in this study is a description of the data results that have been obtained by the author, while the statistical analysis method, which is used to conduct multiple linear analysis and test research hypotheses.The results of this study store atmosphere and taste on consumer repurchase interest have a significant effect. Store atmosphere has a regression coefficient value of 0.442 with a count t value of 3.480 > t table of 1.672 and a significant value of 0.0 01 smaller than the level of significant of 0.05, then taste has a regression coefficient value of 0.518 with a value of t count 3.348 > ttable 1.672 and a significant value of 0.0 01 smaller than the level of significant, and simultaneously a calculated F value = 32.255 with sig = 0.000 < 0.05.Store atmosphere and taste have a significant influence on consumer repurchase interest in bofet mas nur solo lohong pariaman city, the result of the coefficient of determination is known that the coefficient of determination is R = 0.729 with an R2 = 0.531, this means 53.1,% repurchase interest Consumers can be explained by variables of store atmosphere and taste while the remaining 46.9% is influenced by other variables that are not included in this study.

PERENCANAAN PENSIUN PADA PEKERJA MANUFAKTUR DI KOTA BATAM: MENGIDENTIFIKASI PENGARUH SOSIAL DAN PERILAKU MENABUNG Ramadhan, Faris; Wahyuni, Etty Sri; Prabowo, Ari
Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 10, No 2 (2024): VOLUME X NO. 2 OKTOBER 2024
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/me.v10i2.5935

Tujuan penelitian ini adalah untuk mengetahui dan mengganalisis adanya pengaruh secara parsial dan simultan pada variabel social influence dan saving behaviour terhadap retirement planning para pekerja manufaktur di Kota Batam. Analisis yang digunakan yaitu analisis assosiatif, metode penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah seluruh pekerja manufaktur di Kota Batam. Metode penarikan sampel menggunakan metode nonprobability sampling dengan teknik accidental sampling. Berdasarkan penyebaran kuesioner yang dilaksanakan oleh peneliti menentukan sebanyak 100 responden secara accidental sesuai dengan kebutuhan penelitian yang diambil secara langsung. Hasil yang di dapat dari penelitian ini menunjukan bahwa terdapat pengaruh parsial dan simultan antara variabel independent terhadap variabel dependen pada pekerja manufaktur di Kota Batam. Hasil penelitian menunjukkan nilai adjusted R square sebesar 0,874 (87,4%). Hal ini menunjukkan bahwa variabel social influence dan saving behaviour mampu menjelaskan retirement planning sebesar 87,4%, sedangkan sisanya sebesar 12,6% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.Kata Kunci: Social influence, saving behavior, retirement planning

Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderating Study Kasus Auditor BPK Perwakilan KEPRI Mulyadi Dwi Hariyanto; Faris Ramadhan
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1489

This study investigates the influence of competency and independence against the quality of audit and also examines whether competency and independence moderated by auditor ethics influence the audit quality, remember both of those are important to result in good audit quality. The result indicates that the independent variable competency affected audit quality significantly and the independent variable that independency affected audit quality but not significantly. Besides that, this research found that the interaction between competency and auditor ethics and also the interaction between independence and auditor ethics have a significant effect on the quality of audit. The conclusion obtained is competency, the interaction between competency and ethics, and also the interaction between independence and ethics that influence the audit quality significantly. and independent variable that independency effected audit quality but not significantly, For future research expected can use other moderating variables influencing independence, competency, and also audit quality

OPTIMIZING THE FINANCIAL DECISIONS OF FEMALE WORKERS IN LABOR-INTENSIVE INDUSTRIES: AN INTERVENTION BASED ON FRAMING EFFECTS AND MENTAL ACCOUNTING IN PENSION FUND PROGRAMS Mercy Reyne Marlina; Elly Rumengan; Basri; Faris Ramadhan; Etty Sri Wahyuni
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 6 (2025)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i5.3739

Female workers in the manufacturing sector in Batam City often face challenges in financial planning, particularly regarding pension funds. Lack of knowledge and information about the importance of pension funds, coupled with limited awareness campaigns, result in many workers not participating in pension programs. Additionally, a work culture focused on short-term targets often leads female workers in this sector to view long-term financial planning, such as retirement, as less important. This study aims to investigate and analyze the partial and simultaneous effects of framing effect, mental accounting, and financial decisions on the effectiveness of pension funds among female workers in manufacturing companies in Batam City. This study employs causal associative research, and the research method used is quantitative. The population in this study consists of all female workers in manufacturing companies in Batam City, whose exact number is unknown. Four manufacturing companies were randomly selected, and 50 respondents were selected from each company. The sampling method used non-probability sampling with purposive sampling techniques, with several criteria including women aged 40-50 years with a minimum of 1 year of work experience and companies employing more than 250 workers. The sample size for this study was 200 respondents. The data were analyzed using SPSS version 25. The results of the study indicate that the framing effect partially influences the effectiveness of pension funds, mental accounting partially influences the effectiveness of pension funds, financial decisions partially influence the effectiveness of pension funds, and the framing effect, mental accounting, and financial decisions simultaneously influence the effectiveness of pension funds. The adjusted R-squared value of 0.728 can be referred to as the coefficient of determination, This means that 0.741 (74.1%) of the effectiveness of pension funds can be obtained and explained by the framing effect, mental accounting, and financial decisions, while the remaining 25.3% (100% - 74.1% = 25.3%) is explained by variables outside the model that were not studied.

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