SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
SCIENTIA JOURNAL Merupakan Jurnal Mahasiswa Universitas Putera Batam Fakultas Ilmu Sosial dan Humaniora. Jurnal ini untuk mewadahi makalah hasil penelitian mahasiswa Pada Bidang Ilmu Manajemen, Akuntansi, Ilmu Hukum, Administrasi Negara, Ilmu Komunikasi dan Sastra. Diharapkan dengan adanya SCIENTIA JOURNAL ini dapat meningkatkan kualitas makalah hasil penelitian mahasiswa dan mengimplementasikan keilmuan mahasiswa. SCIENTIA JOURNAL terbit sebanyak 6 kali periode dalam satu tahun.
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<![CDATA[ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP JANGKA WAKTU PENYELESAIAN AUDIT DI BURSA EFEK INDONESIA ]]>
<![CDATA[Sari, Indah Purnama]]>;
<![CDATA[Effendi, Syahril]]>
<![CDATA[ SCIENTIA JOURNAL Vol 2 No 1 (2020) ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[This study aims to analyze whether or not there is influence, either partially or simultaneously between company size, solvency, and profitability on the period of audit completion (audit delay) in agricultural sector companies listed on the Indonesia Stock Exchange (IDX). By using the purposive sampling method as a sample technique, 10 agricultural sample companies listed on the Indonesia Stock Exchange were obtained from 2015-2019. Data analysis using multiple linear regression analysis and data processed using the SPSS version 21 program. Based on the result of this study indicate that partially company size has a negative effect on audit delay, while solvency has a positive effect on audit delay and profitability has no effect on audit delay. F test results show that simultaneous company size, solvency and profitability significantly influence audit delay with a significant value of 0,000 < 0,05.]]>
<![CDATA[PENGARUH LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Maisaroh, Maisaroh]]>;
<![CDATA[Yando, Agus Defri]]>
<![CDATA[ SCIENTIA JOURNAL Vol 2 No 1 (2020) ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[He development of Greece in Indonesia can be seen with one of them being the increasing number of people investing in the capital market. The capital market in which the sale and purchase of shares occurs. qualitative. The population in the study were manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2014-2018 period. The method of determining the sample used is the PURPOSE SAMPLING method with several predetermined criteria, there are 8 sub-sector manufacturing companies. Research period for 2014-2018 or five (5) years. Testing the hypothesis in the study uses multiple linear regression analysis using the application of Statistical Package for Social Sciences (SPPS) version 20.0 as a commercial test tool. Keywords: Liquidity, Profitability, Leverage, Stock Price.]]>
<![CDATA[SEXUAL OBJECTIFICATION TOWARDS SAYURI IN GOLDEN’S MEMOIRS OF GEISHA NOVEL: FEMINIST APPROACH ]]>
<![CDATA[Afsary, Vita]]>;
<![CDATA[Putra, Emil Eka]]>
<![CDATA[ SCIENTIA JOURNAL Vol 2 No 1 (2020) ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[This research discusses reflected objectification experienced by women. The aim of the research is to describe the form sexual objectification found in Memoirs of Geisha. In this research, the researcher use objectification theory of Fredrickson & Robert and supported by several features stated by Nussbaum. The researcher uses the qualitative research with descriptive method. The researcher obtained data from reading Memoirs of a Geisha novel which was published in 1997, then highlighting data, and writes down the data found. The result of this research is that Sayuri as a main character has experienced all forms of sexual objectification with different treatment. There are seven forms of sexual objectification such as instrumentality, denial of autonomy, inertness, fungibility, ownership and denial of subjectivity.]]>
<![CDATA[PENGARUH SISTEM AKUNTANSI PERTANGGUNGJAWABAN DALAM EFEKTIVITAS LAPORAN KEUANGAN TERHADAP KINERJA PERUSAHAAN DI BURSA EFEK INDONESIA ]]>
<![CDATA[Liana, Dinda]]>;
<![CDATA[Prima, Argo Putra]]>
<![CDATA[ SCIENTIA JOURNAL Vol 2 No 1 (2020) ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[All companies try to put themselves into the best to achieve its goals. However, there is still a lot of processing accountability reports in obtaining income and expenses that are not effective to make the company's performance decline. Then this study aims to determine the effect of the responsibility accounting system in the effectiveness of financial statements on the performance of companies on the Indonesia Stock Exchange in the period 2015-2019. This type of research is quantitative descriptive. The population in this study amounted to 26 companies with criteria of manufacturing companies in the consumer industry industry sector and 130 samples. Sampling using purposive sampling. Data collection techniques in this study using documentation and study of literature. Data analysis techniques used are descriptive analysis, classic assumption tests, multiple linear regression, hypothesis testing, and the coefficient of determination. Hypothesis test results Fcount 616,894 ˃ Ftable 3.07 and a significant level of F value 0.00 < 0.05 then Ho is rejected and Ha is accepted. It can be said that the accounting system for accountability in the effectiveness of financial statements together has a significant influence on company performance. And the results of the determination coefficient R Square of 9.07%. The conclusion is that the value of the responsibility accounting system variable and the effectiveness variable of the financial statements affect the company's performance by 90.7% and the remaining 9.3% is influenced by other variables not in this study.]]>
<![CDATA[STRATEGI KOMUNIKASI ORGANISASI SATUAN PENGAMANAN DI PT. PANDAN BAHARI SHIPYARD TANJUNG UNCANG KOTA BATAM ]]>
<![CDATA[Alimudin, Alimudin]]>;
<![CDATA[Syafi'i, Muhammad]]>
<![CDATA[ SCIENTIA JOURNAL Vol 2 No 1 (2020) ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[This research is done with the aim to know the organizational communication strategy used by PT Pandan Bahari Shipyard Security unit in improving security in the company. The research was conducted at PT Pandan Bahari Shipyard Tanjung Uncang Kota Batam. This research uses descriptive qualitative research method. Collection of data obtained based on the results of the way, observation and documentation. Then a support strategy, this strategy focuses more on the development of valuable partners through cooperation between institutions such as police binmas and navy. Then the strategy of support, this strategy focuses more on the development of valuable partners through cooperation between institutions such as the police binmas and navy. And the last integration strategy, in this case the head of security safeguards always coordinate both through breifing and meeting with members. Keywords : communication strategy, for Security unit organizations.]]>
<![CDATA[ANALISI YURIDIS HILANGNYA STATUS HAK GUNA BANGUNAN AKIBAT DITERLANTARKAN PEMILIKNYA ]]>
<![CDATA[Sianipar, Ronia]]>;
<![CDATA[Bhakti, Rizki Tri Anugrah]]>
<![CDATA[ SCIENTIA JOURNAL Vol 2 No 1 (2020) ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[Humans live and live on the land and use the land to carry out their lives. Once the importance of land for human life, animals, and plants because it can produce natural resources that are very useful for many people, then in need of a regulation that regulates land. In Indonesia the regulations concerning land and buildings thereon are regulated in the UUD RI 1945 (Constitution of the Republic of Indonesia) article 33 paragraph 3, Undang-Undang Nomor 5 Tahun 1960 concerning Basic Regulations on Agrarian Principles, Government Regulation Number 40 of 1996 concerning Business Use Rights, Building Use Rights and Rights Use of Land, Government Regulation Number 11 of 2010 concerning Control and Utilization of Abandoned Land. Researchers analyze abandoned land in terms of Government Regulation No. 11 of 2010 concerning Control and Utilization of Abandoned Land and rules regarding legal protection for loss of building rights. The method used in this research is normative, where researchers obtain data from a literature study which will then be tested with legal principles. The results of the study show that although the Government of Indonesia has issued a number of rules regarding land rights, in its implementation many problems related to these rights are still found, such as the unilateral loss of land rights by the government. A deeper study and renewal of the law relating to the regulation of neglected land is needed so that the community and agencies or government relating to land control have a common understanding so that problems do not occur when land policing is neglected in the future.]]>
<![CDATA[PENGARUH PELATIHAN DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PT OSI ELECTRONICS ]]>
<![CDATA[Nurhelivia, Nurhelivia]]>;
<![CDATA[Wangdara, Yvonne]]>
<![CDATA[ SCIENTIA JOURNAL Vol 2 No 1 (2020) ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[A company needs have good management in order to be able to compete in the business world. Good performance would help to maintain the quality and quantity to accomplish to maximum capacity, as well as optimisation. This research was conducted to analyse the impact of training and work motivation on employee performance at PT Osi Electronics. The method used in this study is quantitative research. The population in this study were employees of PT Osi Electronics in the wire harness department with 150 people or respondents. The sample technique used is saturated sample and with the help of SPSS Version 26. Findings of this research are as follows; training in partial has a significant effect on employee performance with table T value 2.279 < T table 1.976 and work motivation in partial effect significantly towards employee performance with T table value 6,697 > t table 1.976. Training and work motivation simultaneously effect on employee performance value 27.841 > F table 3.06.Keywords : Training, work motivation, employee performance]]>
<![CDATA[ANALISIS YURIDIS PASAL 1320 KUHPERDATA TERHADAP PERJANJIAN KERJASAMA LINGGA JAYA KONSTRUKSI DENGAN SUB KONTRAKTOR MITRA DINAMIS ]]>
<![CDATA[Usnita, Usnita]]>;
<![CDATA[Ukas, Ukas]]>
<![CDATA[ SCIENTIA JOURNAL Vol 2 No 1 (2020) ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[The agreement is the beginning of an agreement on a work agreed between the two parties that contains the rights and obligations of one party to another that binds itself and agrees to the agreement. This study raised and discussed the legal agreement between PT. Lingga Jaya construction with Mitra dynamic. All forms of agreements and commitments arising from agreements on a work agreed by the parties that bind themselves are born and contained in a contract that depends on the type of work to be performed by the parties. the purpose of this research is to find out the Implementation of Article 1320 of the Criminal Procedure Code and Article 1313 of the Criminal Procedure Code on cooperation agreements on rights and obligations between PT. LINGGA JAYA CONSTRUCTION with CV. Dynamic Partners. This research is an empirical legal research that is legal research that uses empirical facts taken from human behavior, both verbal behaviors obtained from interviews and real behavior carried out through direct observation. This data collection technique is the author plunged directly into the place to be examined by researchers to find the data needed by interview.]]>
<![CDATA[ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH DALAM LAPORAN KEUANGAN USAHA MIKRO KECIL MENENGAH ]]>
<![CDATA[Santi, Julia]]>;
<![CDATA[Efriyenti, Dian]]>
<![CDATA[ SCIENTIA JOURNAL Vol 2 No 1 (2020) ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[In the current economic development, micro, small and medium enterprises are making rapid progress. This requires business actors to be able to make financial reports based on SAK EMKM. The purpose of this study is to determine the accounting recording process for MSME entrepreneurs, then find out the accounting records for MSMEs in Sekupang sub-district have implemented SAK EMKM and what obstacles are faced by MSMEs actors in implementing SAK EMKM. The method in this research is descriptive qualitative by collecting data observatively, interviews with research related parties. By using Purposive sampling from 312 populations 3 MSMEs were taken as samples. The results of this study are the SMEs in Batam have implemented a good and complete accounting record, MSMEs in Sekupang sub-district have applied SAK-EMKM-based financial reports in the financial statements of MSME actors. Lack of socialization by the Cooperative Office regarding reporting standards for MSMEs in Batam city and the limited number of human resources to assist in arranging MSMEs financial reports.]]>
<![CDATA[ANALISIS PREDIKSI KEBANGKRUTAN MENGGUNAKAN MODEL ALTMAN Z-SCORE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Diana, Diana]]>;
<![CDATA[Harahap, Baru]]>
<![CDATA[ SCIENTIA JOURNAL Vol 2 No 1 (2020) ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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<![CDATA[This research aims to determine the potential of bankruptcy by using Altman Z-Score model in textile and garment company listed on Indonesia Stock Exchange period 2015- 2019. In this study used a quantitative descriptive approach. This research uses the Purposive sampling method by assigning certain criteria in selecting research samples so that 6 companies are made samples. The data collection techniques used are the documentation and the analytical techniques used are models of the Altman Z-Score modifications. The equation of the Altman Z-Score model is Z"=6,56 X1 + 3,26 X2 + 6,72 X3+ 1,05 X4. Then classified into the category of not going bankrupt, gray areas and going bankrupt based on the cut-off value of the Z-score altman model namely: If Z is greater than 2.60 then the company is categorized as not bankrupt, if Z is between 1.1 and 2.60 then the company including the gray area category if Z is less than 1.1, the company is bankrupt. The results showed that there were 2 companies that were predicted to be potentially bankrupt, 2 companies that were predicted in gray or prone to bankrupt conditions, and 2 companies that were predicted to be in not bankrupt or healthy conditions.]]>
