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Peran Relawan Pajak dalam Asistensi Pelaporan SPT Tahunan WPOP di Kota Batam Arniati, Arniati; Kurniawan, Dedi; Lanniari HS, Rizki; Anjelina, Anjelina; Hasanah, Afriyanti; Darmawan, Arif; Irianto, Danar; Setiyanto, Adi Irawan; Amalia, Diah; Anggraini, Ria; Zelmiyanti, Riri; Utama, Doni Putra; Sabrina, Nova; Rahman, Fuad Arif
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 5 No 2 (2023): 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.v5i2.6679

Abstract

The Tax Volunteer Program is a concrete step in the dedication of the Batam State Polytechnic academic community to assist the role of the Directorate General of Taxes (DGT) in conducting tax education to increase taxpayer awareness and compliance. This program is also used as PBL which is required for D3 Accounting Study Program students and involves 5 courses in the 4th semester. Volunteers assist in reporting the Individual Annual Tax Return internally at the Batam State Polytechnic and external parties at the Regional Office of DGT Riau Islands as well as several companies cooperating with the Regional Office of DGT Riau Islands. In 2023, tax volunteers succeeded in assisting 808 Individual Taxpayers both from internal Polibatam and outside Polibatam parties. More than 87% of Individual Taxpayers who were assisted by tax volunteers felt the assistance provided by Polibatam Tax Volunteers was very useful and easy for Individual Taxpayers to understand so it could greatly assist Individual Taxpayers in reporting their tax obligations. Many Individual Taxpayers hope that this program can be carried out every year by increasing the skills and understanding of tax volunteers and improving the mechanism for implementing assistance by adding a short tutorial on reporting the Individual Annual Tax Return through e-Filing.
The Influence of Facilities, Service Quality and Price Perceptions on Trans Batam Bus Passenger Satisfaction Harlan, Fandy Bestario; Rahman, Fuad Arif; Gultom, Josua Partogi Tua Haholongan
Journal of Applied Business Administration Vol 8 No 1 (2024): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v8i1.6704

Abstract

Transportation is something that is very close and cannot be separated in today's life. Facilities are elements related to the level of satisfaction of service users. The availability of adequate facilities encourages passengers to feel satisfaction with the company's performance. The research uses quantitative analysis methods. The aim of this research is to determine the significant influence of facilities, service quality and price perceptions partially and simultaneously on Trans Batam user satisfaction. This research found that partially facilities (X1), service quality (X2) and price perception (X3) had a significant influence on passenger satisfaction (Y). From the test results, the calculated F value is 155,889 with the F table being 2.65 so that the calculated F value > F table or 155,889 > 2.65 and the significant level is 0.000 < 0.05, so H4 is accepted, it can be concluded that simultaneously the facility variables (X1), service quality (X2) and price perception (X3) simultaneously influence Trans Batam Bus passenger satisfaction.
Consumer Preferences on Halal Supply Chain Implementation in Food and Beverage Franchise Firms in Mataram City Yusuf, M Syahdi; Rahman, Fuad Arif
Journal of Applied Business Administration Vol 8 No 2 (2024): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v8i2.6778

Abstract

This study aims to determine consumer preferences for the implementation of halal supply chains in food and beverage franchise firms in Mataram City. Customer preference theory is measured using the hierarchy of effect model. The object of research is the society of Mataram City. The research method uses multiple linear regression analysis and partial test (t-test) to answer the research hypothesis. The sampling technique used was purposive sampling method with a total of 384 respondents determined based on the Krejcie and Morgan table. Research data management was carried out using IBM SPSS 25. Data collection was carried out using an online questionnaire. The results of this study reveal that the variables of customer awareness, customer liking, customer preference have a significant effect on the implementation of halal supply chains in food and beverage franchise companies. Meanwhile, customer purchase has an effect but not significant halal supply chain implementation in food and beverage franchise companies. Meanwhile, customer knowledge and customer conviction / intention to buy have no effect on the implementation of the HSCM in food and beverage franchise firms. The results of this study will be useful for food and beverage franchise companies, knowledge for readers and can be a source of information and reference for further research.
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.
The Use of The Gapuro System as a Radio Frequency Identification (RFID) Tool with the Technology Acceptance Model (TAM) Method on Employee Productivity at PT. Epson Batam Rahman, Fuad Arif; Tiara Putri, Muti
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.v13i1.9714

Abstract

This paper examines the impact of the Gapuro system, which is used as a Radio Frequency Identification tool, on employee productivity at PT Epson Batam through the Technology Acceptance Model (TAM). The TAM model assesses how perceived benefits, perceived ease of use, attitudes towards use, behavioral intentions to utilize, and actual systems related to the Gapuro system affect employee productivity. The writing design uses a quantitative methodology with a descriptive framework. The writing sample was obtained using a non-probability methodology using the purposive sampling method, with 102 respondents representing the entire workforce of the IK-Production molding department of PT. Epson Batam. The data collection method uses a questionnaire. In contrast, the data processing strategy involves instrument testing, correlation analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results show that perceived ease of use and intention to use the system significantly affect employee productivity. Meanwhile, perceived usefulness, attitudes towards use, and actual use show no significant direct effect on productivity. This writing has an important impact on companies in increasing the effectiveness of technology implementation and developing better technology training and adoption strategies.