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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Journal of Accounting and Management Innovation Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Akuntansi Barelang Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah BUDGETING : Journal of Business, Management and Accounting Jurnal EMA (Ekonomi Manajemen Akuntansi) Journal of Accounting and Management Innovation ALMUJTAMAE: Jurnal Pengabdian Masyarakat Jurnal Ekonomika Dan Bisnis JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Desain dan Analisis Teknologi Jurnal Sistem Informasi dan Manajemen SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Erni Yanti Natalia, Erni Yanti
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PEMBINAAN SISWA SMK PERMATA HARAPAN 2 TENTANG PROFESI AKUNTAN DAN ENTREPRENEURSHIP Natalia, Erni Yanti; Tobing , Vargo Christian L.; Purba, Tiurniari; Br Purba, Neni Marlina; Purba, Mortigor Afrizal
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2024): Volume 3 Nomor 2 2024
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64795/jupadai.v3i2.148

Abstract

Memiliki profesi sebagai akuntan disejajarkan dengan profesi lainnya seperti insinyur, notaris, ahli hukum, dan lain-lain. Artinya adalah suatu peluang yang sangat besar bagi para siswa sekolah kejuruan yaitu sekolah menengah kejuruan akuntansi merupakan tempat untuk mendidik dan menghasilkan calon-calon profesi akuntan di Indonesia. Seandainya para siswa ini tidak berpeluang mendapatkan profesi akuntan tersebut, mereka punya peluang yang sama sebagai entrepreneurship. Tujuan tim pengabdian melakukan pembinaan kepada siswa SMK Permata Harapan 2 Kec. Sagulung, Kota Batam, Prov. Kepulauan Riau adalah untuk membekali sejak dini pemahaman mereka tentang profesi akuntan dan entrepreneurship. Kegiatan yang dilakukan mendapat respon yang positif oleh siswa-siswa yang hadir di setiap kegiatannya. Siswa yang hadir menjadi lebih memahami tentang profesi akuntansi dan entrepreneurship. Bekal ilmu yang sangat berguna dan memotivasi untuk lebih memfokuskan pada arah tujuan dan cita-cita mereka setelah tamat.
Persepsi Karyawan Bank Pemerintah Di Kota Batam Tentang Internal Audit Natalia, Erni Yanti; Wasiman, Wasiman; Sitorus, David Humala
Prosiding Vol 6 (2024): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

Corruption, Asset Misuse and Financial Statement Fraud are three types of fraud that often occur in financial and business contexts. The forerunner of opportunities to commit fraud is one of the reasons for the weakness of Internal Audit in a company. This study aims to find out how the perception of government bank employees in Batam City about the Internal Audit is carried out. The qualitative descriptive research method is by collecting data in the form of a questionnaire using indicators presented by The Institute of Internal Auditors. The collected data is then processed and interpreted and conclusions are drawn using the level of perception, namely: Negative if the average percentage of total component items ≤ 40%, and Positive if the average percentage of total component items > 40%. The results of the study showed: (1) The perception of Government bank employees (BUMN) for the indicators of Manage Internal Audit Activities, The Nature Of Work, Assignment Planning, Implementation Of Assignments, Communication Of Assignment Results, Monitoring Progress, Communication On Risk Acceptance showed positive results because the percentage of respondents who answered Agree and Strongly Agree > 40%.; (2) There is a perception of Government bank employees who show Negative by answering Disagree, namely for The Nature Of The Work indicator, statement item number 4, which is 1.3% and for statement indicator number 9 as much as 1.3% as well. However, this result is < 40% so it can be said that it is not significant indicating a negative result.
ANALISIS KARAKTERISTIK KEWIRAUSAHAAN, ADOPSI TEKNOLOGI DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM DI KOTA BATAM Lismawaty, Audrey; Natalia, Erni Yanti
SCIENTIA JOURNAL Vol 7 No 5 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i5.10565

Abstract

This study aims to determine whether entrepreneurial characteristics, technology adoption, and financial literacy have an influence on the performance of MSMEs (Micro, Small, and Medium Enterprises) in Batam City. The population in this study consists of MSME actors registered with the Department of Cooperatives and Micro Enterprises in Batam City. The data collection technique used in this study was a questionnaire distributed to MSME actors in Batam City via the Google Forms platform. The data analysis techniques employed include descriptive analysis, data quality tests, classical assumption tests, multiple linear regression, and hypothesis testing. The results of this study show that entrepreneurial characteristics have a positive and significant effect on the performance of MSMEs in Batam City, as evidenced by a significance value of 0.005 ≤ 0.05. The test results also indicate that technology adoption has a positive and significant effect on MSME performance in Batam City, with a significance value of 0.000 ≤ 0.05. Financial literacy was also found to have a positive and significant influence on MSME performance in Batam City, indicated by a significance value of 0.002 ≤ 0.05. Simultaneous testing using the F-test shows that entrepreneurial characteristics, technology adoption, and financial literacy collectively have a positive and significant effect on the performance of MSMEs in Batam City. This research contributes to the improvement of MSME performance in Batam City.
PENGARUH KOMITMEN ORGANISASI,PERSONAL COST DAN KESERIUSAN KECURANGAN TERHADAP NIAT WHISTLEBLOWING Dowa, Anastasia Romi; Natalia, Erni Yanti
SCIENTIA JOURNAL Vol 7 No 5 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i5.10570

Abstract

This study aims to analyze the influence of organizational commitment, personal costs, and the seriousness of fraud on whistleblowing intentions in a corporate environment. Whistleblowing is the act of reporting fraud or violations that occur within an organization, which often faces risks and consequences for the reporter. Therefore, it is important to understand the factors that influence individual intentions to whistleblow. The research method used is a survey with a quantitative approach. Data were collected through questionnaires distributed to employees at a rural bank (BPR) in Batam City. Data analysis was conducted using multiple linear regression to test the proposed hypotheses. The independent variables in this study include organizational commitment, personal costs, and the seriousness of fraud, while the dependent variable is whistleblowing intentions.Keywords: Organizational Commitment, Personal Cost, Fraud Seriousness, Whistleblowing Intention, Fraud Reporting provides an important contribution to organizational management in creating an environment that supports whistleblowing. By understanding the factors that influence whistleblowing intention, organizations can design more effective policies to encourage fraud reporting and improve integrity in the workplace.
PENGARUH MANAGEMENT ASSURANCE DAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA MANAJERIAL PT SAT NUSAPERSADA Zera, Seila; Natalia, Erni Yanti
SCIENTIA JOURNAL Vol 7 No 5 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i5.10589

Abstract

This study aims to determine the extent to which management assurance and accounting information systems influence managerial performance at PT Satnusa Persada. The research was motivated by the company’s need to improve decision-making effectiveness and operational efficiency amid the challenges of the manufacturing industry. The method employed is a quantitative approach, with data collected through questionnaires distributed to 80 respondents consisting of managers and staff at PT Sat Nusapersada. The independent variables are management assurance and accounting information systems, while the dependent variable is managerial performance. The results of multiple linear regression analysis show that both independent variables have a positive and significant effect—both partially and simultaneously—on managerial performance. These findings highlight the crucial role of management assurance in ensuring accountability and organizational effectiveness, as well as the importance of accounting information systems in providing relevant and accurate financial data for strategic decision-making. This research provides practical implications for internal policy formulation and serves as a theoretical reference for future studies in the field of management accounting.
Desain Sistem Big Data untuk Deteksi Pola Perilaku Konsumen dengan Menggunakan Algoritma Machine Learning Putri Pratiwi, Mariska; Natalia, Erni Yanti; Fauzi, Rahmat
Jurnal Desain Dan Analisis Teknologi Vol. 5 No. 1 (2026): Januari
Publisher : Aptikom Kepri

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Abstract

Penelitian ini mengembangkan sistem berbasis big data untuk mendeteksi pola perilaku konsumen menggunakan algoritma machine learning. Sistem ini memproses data besar yang diperoleh dari berbagai sumber seperti transaksi e-commerce, aplikasi mobile, dan media sosial. Fokus utama penelitian adalah menggabungkan teknik data integration, preprocessing, serta penerapan model clustering dan classification untuk memahami pola konsumen. Hasil analisis kemudian divisualisasikan melalui dashboard interaktif untuk membantu pengambilan keputusan bisnis berbasis data. Eksperimen dilakukan menggunakan dataset transaksi dan perilaku pengguna, dengan tujuan meningkatkan efisiensi dan akurasi dalam merancang strategi pemasaran yang tepat sasaran.
PEMBINAAN EKONOMI KREATIF PADA SISWA SISWI SMK DI BATAM L. Tobing, Vargo Christian; Purba, Tiurniari; Nainggolan, Nora Pitri; Natalia, Erni Yanti
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2025): Volume 4 Nomor 2 2025
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64795/jupadai.v4i2.187

Abstract

The creative economy is a concept in the new economic era that intensifies information and creativity by relying on ideas and knowledge from human resources as the main production factors. This concept is usually supported by the existence of the creative industry which is its embodiment. Over time, economic development has reached the level of the previous creative economy, the world is faced with the concept of an information economy where information becomes the main thing in economic development. Considering the great benefits of the creative economy industry for economic growth, it is good to introduce the creative economy industry to the younger generation from an early age. Objective: To carry out community service coaching for school targets on the creative industry with the participants being vocational high school students in Batam. This community service is carried out by introducing the creative economy industry, its benefits and prospects for economic growth. Method: This community service is carried out using lecture and discussion methods. Results: By carrying out creative economy coaching, students can have an interest in contributing to the creative economy. Conclusion: During the community service activities, the participants were very enthusiastic about the material and discussions provided.
Co-Authors Arista, Anggia Aritonang, Hardiman Baru Harahap Br Purba, Neni Marlina Dama Mustika Dowa, Anastasia Romi Erikka, Erikka Fatasya, Sykin Ferdianty, Marylin Friska Ginting, Atania Barbara Br Ika Mustika Jhon , Susan Beby L. Tobing, Vargo Christian La'bi, Windi Daun Lismawaty, Audrey Marzulina, Evri Dwi Nainggolan, Nora Pitri Ningsih, Yustiniani Nopiana, Puspita Rama Noviyani Noviyani Patryn, Patryn Pratiwi, Mariska Putri Purba, Mortigor Afrizal Purba, Tiurniari Putri Pratiwi, Mariska Rahmat Fauzi simbolon, amril Sinaga, Novia Sitorus, David Humala Sugianto, Julita Suryani Suryani Suyanti Suyanti Tobing , Vargo Christian L. Tobing, Vargo Christian L. Wasiman, Wasiman Yuliadi Yuliadi Zera, Seila