Article Per Year (5 Year)
p-Index From 2021 - 2026
2.543
P-Index
This Author published in this journals
All Journal Measurement : Jurnal Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Jurnal Akuntansi Barelang Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Glow: Jurnal Pengabdian Kepada Masyarakat Journal of Ekonomics, Finance, and Management Studies SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK) Jurnal Bersama Pengabdian Kepada Masyarakat
Risca Azmiana
Universitas Putera Batam
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
ANALYSIS OF INTERNAL CONTROL AND HUMAN RESOURCES ON FINANCIAL REPORTS Dian Efriyenty; Argo Putra Prima; Risca Azmiana
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11666

Abstract

Increasing population growth has led to an increasing number of children enrolling in prestigious schools or public schools. In this context, sound financial reporting is crucial for more transparent and accountable school financial management. Financial reports are prepared by finance staff in detail and supported by clear evidence. This is especially crucial for private schools that receive funding from various sources, such as tuition fees, foundation funds, and government assistance. However, some private schools still experience difficulties in preparing financial reports that meet standards and maintain high quality. This study involved 150 respondents. The results showed that human resources had no impact on the quality of financial reports. Meanwhile, the internal control system did.
PENGARUH LAMA USAHA, PEMAHAMAN AKUNTANSI DAN DIGITALISASI UMKM TERHADAP KUALITAS LAPORAN KEUANGAN UMKM DI KOTA BATAM Junianti Junianti; Risca Azmiana
SCIENTIA JOURNAL Vol 8 No 3 (2026): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v8i3.11200

Abstract

This study aims to comprehensively analyzed the effects of business tenure, accounting understanding, and MSMEs digitalization on the quality of MSMEs financial reports in Batam City. The researches method is quantitative, emphasizing primary data collection through a carefully designed questionnaire. The data collection process utilized the Google Forms platform and a direct approach to respondents. Data analys in this study involves descriptive analysis methods as well as in-depth quantitative analysis, including data quality test, classical assumption test, multiple linear regression analys, and hypothesis test. Researches results show that business tenure has a positive and significant impact on the quality of MSMEs financial reports. Furthermore, accounting understanding had a positive and significant impact on the quality of MSMEs financial reports. Last, MSMEs digitalization significantly impacts the quality of financial reports. The use of information technology in financial recording and management activities helps improve the efficiency, speed, and accuracy of the reporting process. The combination of business tenure, accounting understanding, and MSMEs digitalization will result in more effective quality MSMEs financial reports. The interaction of these three factors results in more orderly, relevant, and reliable financial reports.
PENGARUH E-PAYMENT, E-COMMERCE, DAN PENGETAHUAN AKUNTANSI TERHADAP KINERJA UMKM KOTA BATAM Maries Huang; Risca Azmiana
SCIENTIA JOURNAL Vol 7 No 6 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i6.10236

Abstract

This study examines the influence of e-payment, e-commerce, and accounting knowledge on the performance of MSMEs (Micro, Small, and Medium Enterprises) in Batam City. Data were collected through online questionnaires and direct interactions with 241 MSMEs located in the Bengkong and Lubuk Baja sub districts, as registered with the Cooperative Office of Batam City. From this population, 150 respondents were selected using the Slovin formula with a 5% margin of error to represent the sample. The data analysis was carried out using statistical methods, including descriptive analysis, instrument testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing, processed using SPSS version 29. The results of the study indicate that e-payment, e-commerce, and accounting knowledge significantly influence the performance of MSMEs in Batam City. The conclusion based on the research findings confirms that H1 is accepted, H2 is accepted, H3 is accepted, and H4 is accepted.
PENGARUH KEPERCAYAAN PADA PEMERINTAH, MORALITAS PERPAJAKAN DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN PAJAK UMKM DI KOTA BATAM Vincent Yang; Risca Azmiana
SCIENTIA JOURNAL Vol 7 No 6 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i6.10275

Abstract

This study was conducted to determine the factors that influence Tax Compliance among MSMEs in Batam City. These factors include Trust in Government, Tax Morality, and Tax Socialization. This study used a quantitative approach, with primary data obtained using questionnaires. The research population consists of MSMEs located in Lubuk Baja District and Bengkong District, totaling 237, with a sample size of 149 MSMEs, determined using the Slovin formula with a 5% error rate. This study employs Probability Sampling techniques using Random Sampling methods. The research methods include Descriptive Analysis, Instrument Testing, Classical Assumption Testing, Multiple Linear Regression Testing, and Hypothesis Testing, which were conducted using SPSS version 25. The research findings conclude that Trust in the Government, Tax Morality, and Tax Socialization simultaneously have a significant impact on MSMEs Tax Compliance in Batam City. Among these, Trust in the Government and Tax Morality significantly influence MSMEs Tax Compliance in Batam City. Meanwhile, Tax Socialization does not significantly influence MSMEs Tax Compliance in Batam City. It is concluded that H1 is accepted, H2 is accepted, H3 is rejected, and H4 is accepted.
ANALISIS PENGARUH PENGELOLAAN KEUANGAN, PENGGUNAAN FINTECH DAN LITERASI KEUANGAN TERHADAP KINERJA USAHA AGUSLINA ZALUKHU; Risca Azmiana
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.v7i5.10425

Abstract

This study aims to analyze the effect of financial management, the use of fintech, and financial literacy on business performance in MSMEs in Batu Aji District, Batam City. The background of this research is based on the strategic role of MSMEs in the national economy, but they still face various obstacles in financial management, utilization of financial technology, and low levels of financial literacy. This research uses a quantitative method with a sample size of 131 respondents taken using the Slovin formula. Data were collected through questionnaires and analyzed using multiple linear regression. The results showed that partially, financial management, use of fintech, and financial literacy had a positive and significant effect on business performance. Simultaneously, these three independent variables also have a significant effect on MSME business performance. These findings indicate the importance of improving financial management skills, fintech utilization, and financial literacy in improving the competitiveness and sustainability of MSME businesses in Batu Aji sub-district.
Pengaruh Financial Knowledge, Financial Attitude, dan Self-Control terhadap Financial Management Behavior Mahasiswa di Kota Batam Winny Winny; Risca Azmiana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11375

Abstract

Financial management behavior reflects an individual's ability to manage personal finances through planning, monitoring, and evaluating the use of funds. For students, this skill is very important because they begin to manage their finances independently with limited income. This study aims to analyze the influence of financial knowledge, financial attitudes, and self-control on the financial management behavior of accounting students in Batam City.The method used is a quantitative approach with primary data from a structured questionnaire, analyzed through multiple linear regression. The results show that financial knowledge has a significant effect, so students with a good understanding are more effective at managing their finances. Financial attitudes are also significant, where positive attitudes encourage better planning and control.In addition, self-control has a significant effect because it helps regulate spending and maintain consistency in financial plans. Overall, these three variables are proven to significantly influence students' financial management behavior.
THE INFLUENCE OF DIGITAL LITERACY AND ENTREPRENEURIAL ORIENTATION ON BUSINESS DECISION MAKING AMONG DIGITAL MSMES IN BATAM CITY Muhammad Haldy; Hikmah Hikmah; Risca Azmiana
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 14 No 1 (2025): Volume 14 Nomor 1 Tahun 2025
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v14i1.10983

Abstract

The rapid development of digital technology has encouraged Micro, Small, and Medium Enterprises (MSMEs) to adapt their business activities, particularly in the process of business decision-making. Digital literacy and entrepreneurial orientation are important factors that influence the quality of business decisions in digital MSMEs. This study aims to analyze the effect of digital literacy and entrepreneurial orientation on business decision-making among digital MSMEs in Batu Aji District. This research employs a quantitative approach using a survey method involving 100 digital MSME owners as research respondents. Data were collected through structured questionnaires and analyzed using multiple linear regression techniques. The results indicate that digital literacy has a positive and significant effect on business decision-making. Entrepreneurial orientation also has a positive and significant effect on business decision-making. Simultaneously, digital literacy and entrepreneurial orientation significantly influence business decision-making among digital MSMEs in Batu Aji District. These findings suggest that improving digital literacy and strengthening entrepreneurial orientation play a crucial role in supporting more effective and strategic business decision-making. This study is expected to provide insights for MSME actors and policymakers in formulating strategies and programs for the development of digital MSMEs at the district level.
Co-Authors AGUSLINA ZALUKHU Anggun Permata Husda Argo Putra Prima Argo Putra Prima Dian Efriyenti Efriyenty, Dian Haposan Banjarnahor Hikmah Hikmah Junianti Junianti Maries Huang Moh. Andika Surya Lebang Muhammad Haldy Padrisan Jamba Poniman Poniman Ratna Veryani Selvia Selvia Tessalonika Ayu Nirmala Ukas Ukas Vincent Yang Winny Winny