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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Manajemen Magister Darmajaya Measurement : Jurnal Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Jurnal Ilmiah Professional Indonesia Jurnal Ekobistek SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) JURNAL PUNDI Jurnal Mantik eCo-Buss Jurnal Akuntansi Barelang Bakti Cendana: Jurnal Pengabdian Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal EMA (Ekonomi Manajemen Akuntansi) Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Ilmiah Wahana Pendidikan Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Economic Reviews Journal JUPADAI : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Ibnu Sina International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Conference on Business, Social Sciences and Technology (CoNeScINTech) FINANCE : International Journal Of Management Finance Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Penelitian Pendidikan Indonesia International Journal of Economics, Management and Accounting SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK) International Journal of Education Management and Religion
E Janrosl, Viola Syukrina
Universitas Putera Batam
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ANALISIS PENGETAHUAN DAN PEMAHAMAN INVESTASI TERHADAP MINAT MAHASISWA PRODI AKUNTANSI DI UNIVERSITAS KOTA BATAM Sihombing, Veronica Yulianti; Viola Syukrina E Janrosl
SCIENTIA JOURNAL Vol 4 No 7 (2022): Volume 4 Nomor 7 2022
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Interest in investing in students shows an understanding of the knowledge that has been learned. Understanding of investment by students can be seen through the interest in investing which is increasingly marketed from time to time. One way to determine student interest in investing is by analyzing investment knowledge and understanding. This research was conducted to determine the effect of investment knowledge and understanding on student interest in investing. The independent variable in this study is knowledge and understanding of investment. The independent variable in this study is student interest. The results showed that the investment knowledge variable had no effect on student interest. Investment understanding has an effect on student interest. The results of the F test show that investment knowledge and understanding of investment simultaneously affect student interest. The value of Adjusted R Square shows that together knowledge and understanding of investment contribute to student interest by 22.4% while the remaining 77.6% is influenced by other variables not included in this study.
PENGARUH KECERDASAN EMOSIONAL, KECERDASAN SPIRITUAL DAN KECERDASAN INTELEKTUAL TERHADAP PEMAHAMAN AKUNTANSI PADA MAHASISWA PRODI AKUNTANSI DI KOTA BATAM Paulina, Paulina; Janrosl, Viola Syukrina E
SCIENTIA JOURNAL Vol 5 No 3 (2023): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v5i3.7642

Abstract

The aim of this research was to determine the effect of emotional intelligence, spiritualintelligence and intellectual intelligence on accounting comprehension. The methodused in the findings contained in this study is a quantitative-based research byconducting multiple linear analysis. The population in this study were accountingstudy program students at Universal University, Batam University, BatamInternational University, Batam State Polytechnic and Riau Islands University. Themethod used for sampling is simple random sampling. The results of research basedon a study will certainly be able to prove that emotional intelligence, spiritualintelligence and intellectual intelligence have a significant effect on understanding ofaccounting in accounting study program students in Batam City
Pengaruh NPL, LDR Dan BOPO Terhadap ROA Pada Bank Perkreditan Rakyat Di Kota Batam Lisbet Sariyanti Sembiring; Viola Syukrina E Janrosl
Prosiding Vol 5 (2023): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/psnistek.v5i.8074

Abstract

This study aims to examine the effect of NPL, LDR and BOPO variables on ROA at Rural Banks in Batam city registered with the OJK. The data used is secondary data, namely financial reports that have been published on the OJK official website. The purposive sampling technique is a technique used to determine the sample in this study. The population used in this study were 28 BPRs in Batam City with a total population of 140 and a sample of 110 obtained from 22 Rural Bank companies in Batam City registered with the Financial Services Authority for the period 2017 to 2021 in accordance with predetermined criteria that have been determined. This study uses classical assumption test analysis, multiple linear regression, t test, F test and coefficient of determination and SPSS version 25 software as a medium for hypothesis testing. Based on the results of the study, it shows that non-performing loans have a negative and significant effect on ROA, partially LDR has no significant effect on ROA and BOPO partially has a negative and significant effect on ROA. Based on the F test, it shows that NPL, LDR and BOPO simultaneously affect ROA.
Analisis Faktor-Faktor Yang Mempengaruhi Kualitas Audit Pada Kantor Akuntan Publik di Batam Cibanis Mei Kristin Nazara; Viola Syukrina E Janrosl
Prosiding Vol 5 (2023): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/psnistek.v5i.8075

Abstract

This study aims to analyze the effect of audit independence, competence and professional ethics on audit quality. In this study, a sample of 65 respondents were those who worked and as employees of several KAP in Batam City. Multiple regression tests are used to test hypotheses in order to analyze the influence of factors on audit quality. This study shows that independence and competence do not have a positive effect on audit quality. At the same time, audit ethics has a significant positive impact or influence on audit quality.
Pengaruh Skeptisme Profesional, Beban Kerja dan Tekanan Waktu Terhadap Kemampuan Auditor Mendeteksi Kecurangan (Fraud) Pada Kantor Akuntan Publik Batam Tesa Granita Mandalika; Viola Syukrina E Janrosl
Prosiding Vol 5 (2023): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/psnistek.v5i.8100

Abstract

This research was conducted with the aim of knowing how much influence Professional Skepticism, Workload and Time Pressure have on the auditor's ability to detect fraud at the Batam Public Accounting Firm. This study used an analytical method, which is quantitative data analysis and processed using SPSS version 25. The type of data used in this study was primary data in the form of a questionnaire that was measured using a interval scale. The research population is all junior auditors, seniors, managers and partners working at the Batam Public Accounting Firm who are registered in the Directory of the Indonesian Institute of Public Accountants. The research sample used a purposive sampling technique with population 92 and total sample of 70 respondents. Partially, professionalskepticism obtained results that did not have a significant effect on the auditor’s ability to detect fraud, while workload and time pressure obtained results that had a significant effect on the auditor’s ability to detect fraud. Professional skepticsm, workload and time pressure take effect simultaneously. Based on the test for the coefficient of determination, the result is 68.6%, meaning that the contribution of the percentage of Professional Skepticism, Workload and Time Pressure is 68.6% and external variable factors are 31.4%.
ANALYSIS OF THE APPLICATION OF INCOME TAX ACCOUNTING PPh 21 THE SALARY OF EMPLOYEES AT VITKA POINT BATAM SPBU Ita Mustika; Ferdila; Khadijah; Viola Syukrina E Janrosl
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 4 (2023): August
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i4.43

Abstract

SPBU Vitka Point is a company engaged in the fuel retail sector in Batam City. SPBU Vitka Point deducts PPh 21 every month from employee income. The goal to be achieved in this study is to analyze whether the calculation, determination, and reporting of PPH 21 Income Tax for employees at the Vitka Point gas station are by the Law on the Harmonization of Tax Regulations No. 7 of 2021 (Chapter III). The research was conducted using descriptive qualitative methods and data collection techniques using observation, documents, and interviews. The Vitka Point gas station uses a withholding tax system withholding tax. The calculation of PPh 21 at the Vitka Point gas station for income received regularly by employees is correct and by the provisions of the applicable Law.
PELATIHAN PAJAK KARYAWAN DAN PROSPEK KARIR PERPAJAKAN PADA PADA SMAS ISLAMIC BOARDINGS SCHOOL Argo Putra Prima; Viola Syukrina E. Janrosl; Handra Tipa; Mulawarman; Muhammad Yusuf
Jurnal Pengabdian Ibnu Sina Vol. 4 No. 2 (2025): Juli 2025
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/j-pis.v4i2.1133

Abstract

ABSTRAK Pada era digital ini perlunya generasi muda dibekali ilmu yang menunjang untuk masa depan. Pengetahuan tentang perpajakan salah satu ilmu yang dapat digunakan dalam menghadapi dunia kerja kedepannya. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi mengenai perpajakan serta memperkenalkan prospek karir di bidang perpajakan kepada siswa-siswi SMAS Islamic Boarding School Batam. Rendahnya literasi pajak di kalangan pelajar, khususnya di sekolah berbasis pesantren, menjadi tantangan yang perlu diatasi agar generasi muda memiliki kesadaran pajak sejak dini. Melalui metode ceramah interaktif, diskusi kelompok, dan simulasi, siswa dikenalkan pada konsep dasar pajak, pentingnya pajak bagi pembangunan negara, serta ragam profesi yang tersedia di sektor perpajakan, seperti fiskus, konsultan pajak, hingga akuntan pajak. Hasil kegiatan menunjukkan adanya peningkatan pemahaman siswa terhadap fungsi pajak dan ketertarikan terhadap karir di bidang perpajakan. Pengabdian ini diharapkan dapat menjadi langkah awal dalam membentuk generasi sadar pajak yang siap berkontribusi bagi bangsa dan negara. Kata Kunci: Edukasi Pajak, Prospek Karir, Perpajakan ABSTRACT In this digital era, it is crucial for the younger generation to be equipped with knowledge that will support their future. Knowledge of taxation is one of the skills that can be used to face the future world of work. This community service activity aims to provide education on taxation and introduce career prospects in the field of taxation to students at the Islamic Boarding School in Batam. Low tax literacy among students, especially in Islamic boarding schools, is a challenge that must be addressed so that the younger generation has tax awareness from an early age. Through interactive lectures, group discussions, and simple tax filing simulations, students are introduced to basic tax concepts, their importance for national development, and the variety of professions available in the tax sector, such as tax officials, tax consultants, and tax accountants. The results of the activity indicate an increase in students' understanding of the function of taxation and interest in careers in taxation. This community service activity is expected to be the first step in developing a tax-conscious generation ready to contribute to the nation and state. Keywords: Tax Education, Career Prospects, Tax
Pengaruh Kualitas Pelayanan, Sosialisasi, dan Sanksi terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Kota Batam Nababan, Dorasi Yulidia; Janrosl, Viola Syukrina E
Economic Reviews Journal Vol. 3 No. 1 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i1.122

Abstract

This study aims to analyze the effect of service quality, socialization and sanctions on taxpayer compliance in paying motor vehicle taxes in Batam City. This study uses a descriptive and quantitative statistical approach with a population of 442,092 motorized vehicle taxpayers in Batam City. Sampling in this study was by using a random sampling technique using the slovin formula, totaling 100 respondents and using a questionnaire as a data collection instrument. The results of this study are that partially service quality affects taxpayer compliance. Socialization partially affects taxpayer compliance, and sanctions partially affects taxpayer compliance. Quality of service, outreach, and sanctions simultaneously affect taxpayer compliance.
Analisis Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi dalam Pengambilan Sertifikasi Akuntansi Dianah Herlina Putri; Viola Syukrina E Janrosl
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3984

Abstract

This study aims to analyze the factors influencing accounting students' interest in obtaining accounting certification. This type of research is quantitative. The data used in this study are primary data. The data collection technique used is a questionnaire method in the form of statements distributed using Google Forms with a 5-point Likert scale measurement. The population of this study includes accounting students in the odd semester of 2023 at Universitas Internasional Batam, Universitas Universal, and Universitas Riau Kepulauan, totaling 981 students. The sample was selected using purposive sampling with the Slovin formula, resulting in a sample size of 91 respondents. The software used for data testing in this study is SPSS version 25. The tests in this study include validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression tests, partial tests (t-tests), simultaneous tests (F-tests), and determination coefficient tests (R²). The results of this study indicate that career motivation partially influences accounting students' interest in obtaining accounting certification (Chartered Accountant), the level of understanding does not partially influence accounting students' interest in obtaining accounting certification (Chartered Accountant), and cost perception partially influences accounting students' interest in obtaining accounting certification (Chartered Accountant). Additionally, career motivation, level of understanding, and cost perception simultaneously influence accounting students' interest in obtaining accounting certification (Chartered Accountant).
Peran Environmental Sustainability Disclosure Sebagai Mediator Antara Akuntansi Lingkungan Terhadap Kinerja Perusahaan Ronald Wangdra; Viola Syukrina E Janrosl; Suvianto Wangdra
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5170

Abstract

Companies today in carrying out business activities are required not only to be able to create material profits but also to be able to pay attention to the environment whose results will later have an impact on the company's performance. The problem in this study is that there are many companies that do not pay attention to the environment, especially the mining sector, as evidenced by the fact that there are still many companies in the mining sector that achieve low proper and there are still many companies that do not present environmental costs in the company's financial statements. Based on data obtained from the proper rating of the Ministry of Environment for 34 coal mining companies listed on the IDX, as many as 4 companies are rated black and the remaining 30 companies are rated red and green, indicating that the company ignores the environment when making profits. This study aims to analyze whether environmental accounting and audit quality affect company performance as well as the influence of mediation of environmental sustainability disclosure on environmental accounting and audit quality on the performance of mining companies listed on the Indonesia Stock Exchange in 2018-2022.The analysis method used is a quantitative method with a causality or causal approach. Data analysis using a statistical tool, namely Smart PLS. The results of this study are that audit quality and environmental accounting have a significant effect on company performance, audit quality has a significant effect on environmental sustainability disclosure. However, environmental accounting does not have a significant effect on environmental sustainability disclosure. Then environmental sustainability disclosure does not have a significant effect on company performance. Mediation testing shows that quality audits indirectly significantly affect company performance through environmental sustainability disclosure. Environmental sustainability disclosure significance mediates the relationship between environmental accounting and company performance.
Co-Authors Annisa Anugrah Maulidina Argo Putra Prima Argo Putra Prima Caterine Cibanis Mei Kristin Nazara Dessy Eka Sari Diah Anggraini Asri Ningrum Dianah Herlina Putri Efriyenti, Dian Efriyenti, Dian Efriyenty, Dian Elsya Pakaria Loyda Ferdila Framita Framita Handra Tipa Handra Tipa Imran Aslan Imran Aslan Ita Mustika Joyce Lim Juliana Juliana Seve Nengshy R Kamilatus Sholikah Khadijah Khadijah Khadijah Khadijah Kiki Futich Rosida Kristina Kristina Lisbet Sariyanti Sembiring MUHAMMAD YUSUF Mulawarman Mulawarman Mulawarman Nababan, Dorasi Yulidia Naomi Angel S Narisha Anindita Nike Fatma Nurhidayah Dalimunthe Nurul Audry Paradigma LR Paulina Paulina Poluan, Merlin Prima, Argo Putra Purba, Asina Marlina Purba, Neni Marlina BR Rainnolv, Cellina Rita Anggraini RITA_ANGGRAINI Ronald Wangdra Sihombing, Veronica Yulianti Simanjuntak, Sintauli Simatupang, Hotma Uli simatupang, Hotris Sitompul, Sulastri Sofie Tessa Tuwonaung Sri Afridola Sri Zetli Sri Zetli Suvianto Wangdra Tesa Granita Mandalika Tipa, Handra Tiurmaulina Sinaga Triana Amanda Rustan Wahyuni, Rani Y Yuliadi Yuliadi Yuliadi Yuliadi Yuliadi Yuliani Yuliani