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<![CDATA[THE ANALYSIS OF FACTORS AFFECTING THE INTENTION TO USE MOBILE PAYMENT IN THE POLYTECHNIC STUDENT OF BATAM ]]>
<![CDATA[Suci Hanizal]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 1 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v7i1.4610
<![CDATA[This study aims to examine the influence of cost perspective, financial risk perspective, security perspective, convenience perspective, age and gender on the use mobile payment in Polytechnic students. The object of this study is active students of Batam State Polytechnic specifically majoring in Business Management, Accounting and Managerial Accounting Study class of 2018. The total respondents were 95 students. The sampling technique in this study used the purposive sampling method by accounting and managerial accounting students for the Batam State Polytechnic employee class who had used QRcode. In addition, this study uses a quantitative methods and data collection through surveys by distributing questionnaires through google form. The result of this study is a perceived ease of use merely has a significant positive effect on the intention to use, while perceived financial risk, perceived security, age, and gender have no effect on the use of mobile payment.]]>
<![CDATA[DAMPAK TURBULENSI LINGKUNGAN, SELF-ESTEEM DAN BUDGET EMPHASIS TERHADAP BUDGETARY SLACK ]]>
<![CDATA[Parmin Ishak]]>;
<![CDATA[Nur Lazimatul Hilma Sholehah]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 1 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v7i1.4853
<![CDATA[The study aims for: (1) to know how much environmental turbulence, self-esteem and budget emphasis simultaneous affect the slack budgetary; (2) know how much environmental turbulence affects the slack budgetary; (3) know how much self-esteem affects the slack budgetary; (4) knows how much the budget emphasis affects the slack budgetary. This kind of research is quantitative research. The object of this research is boelamo district BKAD. The sample sampling technique in this study is using the tedium sampling method. Data collection was conducted via a survey method using a questionnaire that was directly distributed to all employees in boalemo county records. The study suggests that (1) environmental turbulence, self-esteeme and budget emphasis significantly simultaneously affect the slack budgetary, (2) environment turbulence does not significantly to the slack budgetary, (3) self-esteem has a positive and significant impact on the slack budgetary, (4) budget emphasis have an insignificant positive effect on the slack budgetary.]]>
<![CDATA[ANALISIS HARGA SAHAM SEBELUM DAN SESUDAH PENGUMUMAN STOCK SPLIT(Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia 2017-2020) ]]>
<![CDATA[sari widati]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 1 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v7i1.4990
<![CDATA[This study aims to analyze stock prices before and after the stock split. The sample of this research is Manufacturing Companies Listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique used purposive sampling method. Based on the predetermined sampling criteria, a sample of 39 companies was obtained. This research is an event study in the field of capital markets. The results showed that there was no significant difference in stock prices for 10 days before and 10 days after the stock split]]>
<![CDATA[STRATEGI SEGMENTING, TARGETING AND POSITIONING (STP) PADA APLIKASI PELAPORAN PAJAK VERSI EDUKASI ]]>
<![CDATA[isti Pri hanani]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 1 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v7i1.5002
<![CDATA[This research was conducted to analyze data on understanding tax returns using electronic filing and respondents' level of need for the educational version of the tax return application. The researchers used a qualitative descriptive method with an intentional sampling technique. Analytical techniques are used to process the data through the results of the distribution of the questionnaires. The results showed that not 100% of respondents understood the tax reporting obligations of individual taxpayers, particularly in the E-Filling tax return application, and Respondent interest in the educational version of the tax filing application remains low, with 25.6% of 39 respondents choosing the lowest price range and expecting the educational version of the tax filing application to pay for the educational version of the tax filing application. I replied that I would. as an instrument of government. In the world of education for free access to provide hands-on experience to beneficiaries.]]>
<![CDATA[The Analisis Perencanaan, Implementasi dan Evaluasi Program Corporate Social Responsibility pada Perusahaan Manufaktur di Kota Batam ]]>
<![CDATA[Lidya Elizabeth Simbolon]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 1 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v7i1.5024
<![CDATA[Pelaku ekonomi wajib memberikan tanggung jawab perusahaannya kepada lingkungan dan masyarakat. Corporate Social Responsibility (CSR) merupakan konsep penting yang perlu dikembangkan dan diintegrasikan oleh para pelaku usaha. Realisasi dari CSR itu sendiri ialah hal apa yang dilakukan oleh perusahaan itu. Program yang dirancang juga tentunya harus berdampak baik bagi lingkungan atau masyarakat itu sendiri. Hal ini lah yang menjadikan perencanaan, implementasi dan evaluasi dari program tersebut menjadi penting. Tata kelola yang baik, akan menghasilkan program baik dan tentunya akan memberikan dampak serta manfaat yang baik. Pada penelitian ini bertujuan untuk membahas mulai dari tahap perencanaan, implementasi dan evaluasi pada program Blood Donation yang dilaksanakan di PT McDermott Indonesia dengan metode pendekatan ialah analisis kualitatif deskriptif. Hasil penelitian pada tahap perencanaan ialah, CSR PT McDermott Indonesia harus memastikan dan menetapkan dahulu tuan program dan haruslah sesuai dengan policy yang dipegang. Pada tahapan pelaksanaan, kegiatan berjalan sesuai dengan rencana dan permasalahan yang timbul dapat terselesaikan. Terakhir pada tahap evaluasi, responden yang mengisi kuisioner mengaku puas dengan kegiatan yang sudah berlangsung.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI NON PERFORMING LOAN PADA BANK DI INDONESIA ]]>
<![CDATA[Muhammad Zaenuddin]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 1 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v7i1.5046
<![CDATA[This study aims to examine the effect of return on asset, size, operating expense operating income, solvency ratio, and loan to depostio ratio on non performing loan of bank companies listed on the Indonesia Stock Exchang (IDX) for period 2013-2017. This study uses secondary data with a purposive sampling technique. The sample used in this research is 40 companies with a total observation of 200 data. The analysis technique used is panel data regression analysis. The results of the research found that size had a positive effect on non performing loan, operating expense operating income had a positive effect on non performing loan, return on asset had no effect on non performing loan, solvency ratio had no effect on non performing loan, and loan to deposit ratio had no effect on non performing loan]]>
<![CDATA[DETERMINAN MAHASISWA AKUNTANSI MELAKUKAN KECURANGAN AKADEMIK : STUDI LITERATUR ]]>
<![CDATA[sopian sopian]]>;
<![CDATA[nurmala ahmar]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 1 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v7i1.5070
<![CDATA[Academic fraud is a growing topic for the scholars in the field of accounting study in Indonesia. Many factors can encourage individuals to commit academic fraud. This research aims to conduct a literature study based on existing research results to explore various determinant factors that can encourage accounting study program students to commit academic fraud. The results of the literature study found that the theories used by Indonesian scholars were the fraud triangle theory and the fraud diamond theory with quantitative methods. Meanwhile, international scholars use a mix of fraud triangle theory and theories from the other disciplines such as psychology, criminology and law. The methods used are quantitative, qualitative, a mix of quantitative and qualitative and experimental research methods. The results of the literature study are expected to provide ideas and initiatives for academics to develop research on the topic of academic fraud with a theoretical mix between accounting theory and other theories from psicology, criminology and law and priorities the use of various research methods such as a quantitative and qualitative method and experimental method.]]>
<![CDATA[KEPUASAN PEMBELAJARAN MAHASISWA SERTA PENGARUHNYA TERHADAP KEINGINAN UNTUK MELANJUTKAN PEMBELAJARAN DENGAN METODE ONLINE ]]>
<![CDATA[Muhammad Ikhlash]]>;
<![CDATA[Tri Anggraini]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 1 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v7i1.5084
<![CDATA[Penelitian ini memiliki tujuan untuk menguji secara empiris pengaruh Information Quality terhadap Satisfaction, System Quality terhadap Satisfaction, Service Quality terhadap Satisfaction, Facilitating Condition terhadap Satisfaction dan Satisfaction terhadap Continuance Intention. Sampel pada penelitian ini mahasiswa jurusan manajemen bisnis Politeknik Negeri Batam sebanyak 130 mahasiswa menggunakan teknik purposive sampling dan perolehan data akan didapatkan melalui penyebaran kuesioner kepada mahasiswa aktif jurusan manajemen bisnis angkatan 2018-2021. Pada penelitian ini analisis data dilakukan menggunakan alat Analisis Partial Least Square (PLS) melalui software yaitu Smart PLS versi 3.3.5. Hasil dari penelitian ini menunjukkan bahwa variabel Information Quality tidak berpengaruh terhadap Satisfaction, variabel System Quality berpengaruh positif terhadap Satisfaction, variabel Service Quality berpengaruh positif terhadap Satisfaction, variabel Facilitating Condition tidak berpengaruh terhadap Satisfaction, dan variabel Satisfaction berpengaruh positif terhadap Continuance Intention dalam menggunakan e-learning.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE, INSENTIF EKSEKUTIF, DEFERRED TAX EXPENSE TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Viola Silviana]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 1 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v7i1.5109
<![CDATA[This research aims to analyze the effect of Good Corporate Governance, Executive Incentives, Deferred TaxExpenses on Tax Avoidance. The population used in this research are mining sector companies that are on theIndonesian Stock Exchange in 2016-2020. By using purposive sampling, the total sample in this research was 30data from 6 companies. The research method used is panel data regression analysis using e-views 10. The resultsof this research indicate that institutional ownership, independent commissioners, executive incentives have noeffect on Tax Avoidance. Meanwhile, deferred tax expense has a negative and significant effect on tax avoidance.Simultaneously Good Corporate Governance (institutional ownership, independent commissioners), executiveincentives, and deferred tax expense have a significant effect on tax avoidance.]]>
<![CDATA[PENGARUH MINAT DAN PEMBELAJARAN DARING TERHADAP TINGKAT PEMAHAMAN MATA KULIAH PENGANTAR AKUNTANSI DI POLITEKNIK NEGERI BATAM ]]>
<![CDATA[Yolanda Dwi Ningrum]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 1 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v7i1.5152
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh minat dan pembelajaran daring terhadap tingkatpemahaman mata kuliah pengantar akuntansi di Politeknik negeri Batam. Mahasiswa Politeknik Negeri Batamyang memenuhi syarat telah mengikuti mata kuliah pengantar akuntansi menjadi populasi dalam penelitian ini.116 akan menjadi responden dalam penelitian ini. Studi ini mengadopsi metodologi kuantitatif, dan datadikumpulkan dengan mengirimkan kuesioner kepada peserta penelitian melalui Google Formulir. Exceldigunakan untuk analisis data, yang kemudian ditangani oleh program SPSS. Menurut temuan penelitian,pembelajaran online dan minat memiliki dampak signifikan pada pemahaman mata kuliah pengantar akuntansidi Politeknik Negeri batam]]>
