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All Journal Measurement : Jurnal Akuntansi Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat REKAMAN (Jurnal Riset Ekonomi Bidang Akuntansi dan Manajemen) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi eCo-Buss Jurnal Akuntansi Barelang JURSIMA (Jurnal Sistem Informasi dan Manajemen) Jurnal Riset Akuntansi Kontemporer Jurnal Abdidas JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Ilmiah Wahana Pendidikan Jurnal Puan Indonesia JUPADAI : Jurnal Pengabdian Kepada Masyarakat JURSIMA Conference on Business, Social Sciences and Technology (CoNeScINTech) Jurnal Sistem Informasi dan Manajemen Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Pengabdian Kepada Masyarakat SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK) Aktsar: Jurnal Akuntansi Syariah
Hermaya Ompusunggu
Universitas Putera Batam
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Studi empiris sistem pembayaran cashless dan cardless Ompusunggu, Hermaya; Poniman, Poniman
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2037

Abstract

Penelitian ini bertujuan untuk mengidentifikasi sistem pembayaran dengan menggunakan cashless dan cardless, khususnya di Kota Batam. Tahapan penelitian ini dibagi menjadi lima tahapan. Tahapan pertama yaitu melakukan kajian literatur dan pengembangan konsep penelitian untuk mendapatkan data yang mendukung permasalahan terkini dalam latar belakang. Berikutnya Melakukan wawancara, observasi dan pengumpulan data dari berbagai sumber. Tahapan berikutnya adalah meninjau perkembangan praktik Cashless dan Cardless di Kota Batam . Selanjutnya mengidentifikasi motivasi pengguna Cashless dan Cardless khususnya terkait transaksi e-commerce dan Tahapan terakhir adalah analisis data serta membuat laporan hasil penelitian. Penelitian ini menggunakan pendekatan kualitatif dengan scooping review untuk mengidentifikasi korelasi perkembangan e-commerce dengan Cashless dan Cardless di era society 5.0 serta motivasi apa yang melatarbelakangi masyarakat menggunakan Cashless dan Cardless payment. Scoping review merupakan metode yang digunakan untuk mengidentifikasi literatur secara mendalam dan menyeluruh yang diperoleh melalui berbagai sumber dengan berbagai metode penelitian serta memiliki keterkaitan dengan topik penelitian.Hasil penelitian menunjukkan bahwa sistem pembayaran cashless dan cardless banyak diminati masyarakat. Karena selain mudah, seluruh transaksi dapat tercatat secara detail sehingga pengguna dapat melacak dan mengontrolnya dan kemanan tetap terjaga. Namun kelemahannya juga ada yaitu pengguna bisa semakin boros karena mudah menggunakannya, privasi tidak terjaga karena otomatisasi sehingga kerahasiaan transaksi sulit untuk ditutupi.
Partisipasi Masyarakat Dalam Pesta Demokrasi Tahun 2024 Kota Batam Banjarnahor, Haposan; Husda, Anggun Permata; Ompusunggu, Hermaya; Rustam, Triana Ananda
Prosiding Vol 6 (2024): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

The results of the 2024 Election were determined by the Indonesian General Election Commission (KPU) on Wednesday, March 20, 2024. The determination of the results of the 2024 Election was stated in KPU Decree Number 360 of 2014 on Determination of the Results of the Presidential and Vice Presidential Elections, Members of the People's Representative Council, Regional Representative Council, Provincial People's Representative Council, and Regency/City People's Representative Councils nationally in the 2024 General Election. "Deciding, determining the KPU Decree on the Determination of the Results of the Presidential and Vice Presidential Elections, members of the People's Representative Council, Regional Representative Council, Provincial People's Representative Council, and Regency/City People's Representative Council nationally in the 2024 General Election. presidential and vice presidential candidate pair number 2, Prabowo Subianto-Gibran Rakabuming Raka, won with 96,214,691 votes. Prabowo dominates 36 of the 38 provinces in Indonesia. With the results of the 2024 Election, Prabowo is the President-Elect. Meanwhile, the presidential and vice presidential candidate pair number 1, Anies Baswedan-Muhaimin Iskandar, are in second place with 40,971,906 votes. This pair won in 2 of the 38 provinces in the country. Then, in third place is the presidential and vice presidential candidate pair number 3, Ganjar Pranowo-Mahfud MD who won 27,040,878 votes. Meanwhile, in the legislative election, the PDI Perjuangan was in first place with 25,387,279 votes from a total of 84 electoral districts (dapil). The Golkar Party was in second place with 23,208,654 votes. Meanwhile, the Gerindra Party was in third place with 20,071,708 votes. In the top four, the National Awakening Party (PKB) won 16,115,655 votes. In fifth place was the Nasdem Party with 14,660,516 votes.
Pengaruh Kualitas Produk Dan Promosi Terhadap Keputusan Pembelian Serum Avoskin Di Kota Batam Rustam, Triana Ananda; Husda, Anggun Permata; Poniman, Poniman; Ompusunggu, Hermaya
Prosiding Vol 6 (2024): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

The increasingly rapid business development and tight competition between competitors make companies continue to improve their business capabilities. Therefore, competition is very important for the success or failure of a company. So that companies must be more careful in reading and anticipating market conditions so that they can provide added value that can increase consumer purchasing decisions. This study aims to determine the effect of product quality and promotion on purchasing decisions for Avoskin serum products in Batam City. This type of research is quantitative research. Data analysis uses multiple linear regression analysis methods with purchasing decisions as dependent variables and product quality and promotion as independent variables. The research sample was 138 respondents
Pengaruh Sosialisasi Perpajakan, Kualitas Pelayanan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Batam Novianti, Lia; Hermaya Ompusunggu
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.v6i11.3817

Abstract

Compliance with motor vehicle tax obligations is an attitude or action that demonstrates adherence to the law and tax obligations related to the ownership and use of motor vehicles. The purpose of this study is to determine whether Taxation Socialization, Service Quality, and Tax Sanctions simultaneously influence Compliance with Motor Vehicle Tax Obligations in Batam City. This research adopts a quantitative research method. The data source used in this study is primary data in the form of questionnaires distributed to taxpayers. The population consists of motor vehicle taxpayers registered at the Batam Centre Samsat Office, totaling 484,829. The sample size determined for this study is 416 respondents, calculated using the Slovin's formula. Data analysis in this study includes instrument testing comprising validity and reliability tests, classic assumption tests including normality test, multicollinearity test, heteroskedasticity test, multiple linear regression analysis, and hypothesis testing consisting of t-test, F-test, and determination coefficient (R2). The results of this study indicate that Taxation Socialization, Service Quality, and Tax Sanctions individually and simultaneously have a significant influence on Compliance with Motor Vehicle Tax Obligations in Batam City.
Audit as a Catalyst: Enhancing the Impact of Sustainable Management Accounting on Islamic Bank Performance Ompusunggu, Hermaya; Mustika, Ita; Richmayati, Maya; Khadijah, Khadijah; Yuniati, Sasmita
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 2 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i2.34598

Abstract

This study examines the effect of Sustainable Management Accounting (SMA) on the performance of Islamic banks, with the audit function as a moderator. Based on Legitimacy Theory, this study explains how SMA practices—which integrate environmental, social, and ethical aspects into budgeting, cost control, and performance measurement—improve financial and non-financial performance. This study employs a quantitative approach, utilising primary data. The population in this study consists of managers, internal auditors, and members of the Sharia Supervisory Board of Islamic banks in the Riau Islands Province, totalling 102 respondents. The data analysis used is SEM-PLS. The results show that SMA has a significant positive effect on performance, and the audit function strengthens this relationship. The findings confirm that high audit quality enhances the effectiveness of SMA, transparency, and stakeholder trust. This study expands the Legitimacy Theory and recommends integrating SMA with strong audit oversight to enhance governance and long-term value.
Analisis Good Corporate Governance terhadap Penghindaran Pajak (Tax Avoidance) Hermaya Ompusunggu; Afdal Afdal; Maya Richmayati
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2666

Abstract

This study is to analyze corporate good governance on tax avoidance in consumer good companies listed on the IDX for the period 2018-2022. The sample technique in this study used purposive sampling. Data collection techniques in this study using documentation techniques by documenting the annual reports of consumer goods and beverage manufacturing companies from 2018-2022. The method of data by conducting descriptive analysis, classical assumption test and the last is the t test and f test to see the results of this study. The results of this study are institutional ownership and the board of commissioners have no significant effect on tax avoidance, while audit quality partially has a significant effect on tax avoidance. And simultaneously institutional ownership, the board of commissioners and audit quality have a significant effect on tax avoidance.
Co-Authors Adisti Raissa Putri Afdal Afdal Agustina Agustina Aini, Fajri Nur Anggun Permata Husada Anggun Permata Husda Argo Putra Prima Arifin Arifin Aura Adenilla Aurelia, Mariana Christian Crespo David Humala Sitorus Devina Devina Dewi, Eva Maulina Dian Efriyenti Elsya Paskaria Loyda Tarigan Fahmi, Fauziah fortune, rut Haposan Banjarnahor Husda, Anggun Permata Juan, Raja Eka Karin Legiana Wijayanti Khadijah Khadijah Krisnawati Zendrato M Khoiri Maya Richmayati meilinda dwi anugrah Meilinda Dwi Anugrah Meilinda Dwi Anugrah Melinda Melinda Muhammad Rasid Ridho Mustika, Ita Naibaho, Zesri Ade Putri Nataliya, Veronica Novianti, Lia Nuri Sylvia Marsaulina Siahaan Octavianty, Vira Oktaviani oktaviani Poniman Poniman Poniman Poniman Poniman Putri, Silvia Yalni Reflinda Juwita Asta Rudiman, Rudiman Rusanto, Patrick Rustam, Triana Ananda Selvi Sianipar Serlinda Afrinita Sari Siahaan, Nuri Sylvia Marsaulina Silalahi, Monalisa simamora, Samuel fernando Sinaga, Eli Fransiska Sinaga, Septika Susantih Susantih Syafruddin Syafruddin Syahfitri, Lucy Adha Triana Ananda Rustam Tya Nursyafira Istighfarin Wangdra, Jacelyn Wira puspita Wira Puspita Yomina Siregar Youthy Simbolon Yuniati, Sasmita