Article Per Year (5 Year)
p-Index From 2021 - 2026
1.203
P-Index
This Author published in this journals
All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Bisnis Mahasiswa Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Annisya Fitri Khairina Parinduri
Politeknik Negeri Batam
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Mechanical Engineering Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
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.
The Effect of Financial Literacy on Consumptive Behavior of Managerial Accounting Study Program Students in Batam State Polytechnic Kurniawan, Dedi; Pasaribu, M. Hafizh Bakrin; Parinduri, Annisya Fitri Khairina; Mohamed, Saeed Hasan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 12 No. 1 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2024
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v12i1.5829

Abstract

This research was conducted in order to determine the effect of financial literacy on the consumptive behaviour of students of the Batam State Polytechnic Managerial Accounting Study Program. Quantitative research is the method used in this research. This research obtained data by distributing questionnaires using a Likert Scale. The population in this research were 161 students, and using a sampling technique, namely purposive sampling, the respondents who were sampled in this research were students of the Batam State Polytechnic of Batam State Polytechnic Study Program with 64 respondents. This research uses simple linear regression as a data analysis technique, this analysis is carried out through the use of the SPSS version 20 program. The results showed that financial literacy significantly negatively affected the consumptive behaviour of students of the Batam State Polytechnic of Managerial Accounting Study Program.
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.
Interaction of Financial Distress, Thin Capitalization, and Accounting Conservatism in Tax Avoidance Practices Annisya Fitri Khairina Parinduri; Muharum Ika Yulianti
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v11i1.10775

Abstract

Taxes serve as a major source of government income, originating from both domestic and international avenues. They represent obligations mandated by the government through legislation and are allocated for the welfare of the state. This study aims to examine the impact of financial distress, thin capitalization, and accounting conservatism on tax avoidance strategies among companies in the non-cyclical consumer sector. The primary goal is to assess how each of these three factors influences corporate tax avoidance behavior. A quantitative research approach was employed, utilizing secondary data obtained from financial reports. The study’s sample consists of 39 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, yielding a total of 195 observations over five years. Panel data regression analysis was conducted using the Eviews 12 software for data processing. The findings reveal that financial distress and thin capitalization do not significantly affect tax avoidance. However, the application of accounting conservatism appears to encourage companies to fulfill their tax obligations consistently.
Relawan Pajak untuk Negeri (Renjani) Polibatam 2025 Rizki Lanniari HS; Anjelina; Arniati; Annisya Fitri Khairina Parinduri; Sugeng Riadi
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 8 No. 1 (2026): 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.v8i1.6876

Abstract

The 2025 Tax Volunteers for the Nation (Renjani) Program at Politeknik Negeri Batam involved 389 volunteers from the D3 Accounting and D4 Managerial Accounting study programs, who participated in four main activities: Annual Tax Return (SPT) assistance, Business Development Services (BDS), digital public relations, and additional supporting tasks. The program was implemented through close collaboration between the Polibatam Tax Center and the Regional Office of the Directorate General of Taxes (DJP) of Kepulauan Riau, with assigned duty schedules for morning-class volunteers and independently managed activities for evening-class and industry-based students. Throughout the implementation period, the program achieved notable outcomes, including 13,272 SPT assistance activities, 238 BDS activities, 22,676 digital public relations outputs, and 272 supporting activities. These achievements reflect Polibatam’s significant contribution to expanding tax education services, supporting MSMEs, and providing comprehensive practical learning experiences for students. This impact also positioned the Polibatam Tax Center third nationally among 565 Tax Centers in Indonesia. Despite the impressive results, several challenges emerged, including unequal contributions due to limited duty hours, variation in digital content quality, and the need for enhanced technical guidance. Additionally, some students lacked Renjani accounts or did not participate in activities. These findings underline the importance of strengthened coordination, administrative discipline, and improved internal monitoring. Overall, the Renjani 2025 program provides substantial benefits for the DJP, the public, MSMEs, students, and the Polibatam Tax Center in advancing national tax literacy and compliance.
Co-Authors Afriyanti Hasanah Anjelina Anjelina, Anjelina Arniati arniati, arniati Dedi Kurniawan Lanniari HS, Rizki Mohamed, Saeed Hasan Muharum Ika Yulianti Nur Aini Pasaribu, M. Hafizh Bakrin Rizki Lanniari HS Sugeng Riadi Zahra, Melsyiin Juliani