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Pendampingan Pemenuhan Kewajiban Pajak Orang Pribadi dan Badan di Kota Batam Lanniari HS, Rizki; Kurniawan, Dedi; Arniati, Arniati; Anjelina, Anjelina; Hasanah, Afriyanti; Parinduri, Annisya Fitri Khairina
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.v5i2.6877

Abstract

All individuals, organizations and business entities have tax obligations, but not all of them have knowledge and understanding of taxation. Fulfilling tax obligations is often an obstacle for individual and corporate taxpayers because it requires special knowledge related to tax administration. This is where the role of universities is needed in providing socialization and assistance regarding tax obligations. In 2022, Polibatam has developed an educational version of the tax e-filing application which is now ready to be used in outreach activities and assistance in fulfilling tax obligations for individual and corporate taxpayers in Batam City. It is hoped that this service activity can help resolve problems in the community, especially regarding fulfilling the tax obligations of OP taxpayers and corporate taxpayers in Batam City as well as increasing tax compliance by implementing Polibatam's educational version of the tax e-form application. It can be concluded that the response of the taxpayers who were accompanied was very positive towards the service activities carried out. In the satisfaction questionnaire filled out by taxpayers, 100% of taxpayers answered that they were willing to return to participate in other service activities that would be held by Polibatam in the future.
Influence of Perceived Usefulness, Ease of Use, User Satisfaction, and Security Against Intentional Behavior Using GoPay E-Wallet Aini, Nur; Parinduri, Annisya Fitri Khairina
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 12 No. 2 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2024
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v12i2.9022

Abstract

This research aims to analyze the population of Batam City, especially application-based GoPay e-wallet users from Gen Z and Millennials (20-30 years). This research was also conducted to complement research on behavioral intentions when using the GoPay e-wallet by developing replication of previous research. This research uses perceived usefulness, perceived ease of use, perceived user satisfaction, and perceived security as independent variables and behavioral intention as the dependent variable. The population of this study consisted of residents of the city of Batam and used a purposive sampling technique so that the sample consisted of 100 respondents. The data analysis technique used is quantitative descriptive analysis. The data described was processed using SmartPLS 3.29 software. The research results show that perceived usefulness, ease of use, and user satisfaction influence behavioral intentions when using the GoPay e-wallet. However, perceived security does not influence behavioral intentions when using the GoPay e-wallet.
Prosedur Pengakuan Biaya Host–to–Host Jasa Pemakaian Kapal pada PT Laut Mas Zahra, Melsyiin Juliani; Parinduri, Annisya Fitri Khairina
Jurnal Bisnis Mahasiswa Vol 5 No 4 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.714

Abstract

PT Laut Mas, sebagai agen kliring pihak ketiga, menghadapi tantangan dalam pengelolaan biaya jasa pemakaian kapal host-to-host karena ketiadaan prosedur tertulis, menyebabkan ketidaksesuaian biaya, penagihan ganda, dan kesalahan tarif yang berdampak pada inefisiensi. Penelitian kualitatif dilakukan melalui observasi langsung dan wawancara dengan staf operasional serta manajer divisi finance and accounting untuk mengidentifikasi alur kerja, kendala administratif, dan kebutuhan prosedur ideal. Data dianalisis secara deskriptif untuk merancang SOP dan flowchart. Hasil penelitian menunjukkan bahwa ketiadaan SOP menyebabkan ketidakakuratan verifikasi biaya. Rancangan SOP dan flowchart diusulkan untuk menstandardisasi proses, meminimalkan kesalahan input, dan meningkatkan efisiensi serta akuntabilitas. Penerapan SOP diharapkan meningkatkan ketertiban administrasi dan akurasi pengakuan biaya, sejalan dengan teori manajemen operasional. Penelitian ini memperkaya praktik pengelolaan biaya di industri pelayaran, meskipun keterbatasan metode kualitatif membutuhkan studi kuantitatif lanjutan untuk mengukur efektivitas.