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FAKULTAS ILMU SOSIAL DAN HUMANIORA UNIVERSITAS PUTERA BATAM (Manajemen, Akuntansi, Ilmu Hukum, Administrasi Negara, Ilmu Komunikasi dan Sastra) Jl. R. Soeprapto – Tembesi – Batam – Kepulauan Riau
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SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Published by Universitas Putera Batam
ISSN : -     EISSN : 2714593X     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 1,023 Documents
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PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR KOTA BATAM Kunthi Rahmawati; Wangdra, Ronald
SCIENTIA JOURNAL Vol 7 No 5 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i5.10597

Abstract

This research seeks to examine how tax knowledge, service quality, and tax penalties impact the compliance behavior of motor vehicle taxpayers in Batam City. Employing a quantitative approach, the study relies on primary data gathered through distributed questionnaires. A total of 118 individuals who pay motor vehicle taxes in Batam participated as respondents, with the sample size determined using Slovin's formula and finalized at 100 participants. The analysis was carried out using several statistical tools including tests for validity, reliability, normality, multicollinearity, and heteroscedasticity, along with multiple linear regression, coefficient of determination, significance testing, and the F test all conducted via SPSS software. The findings reveal that both tax knowledge and service quality significantly affect taxpayer compliance. In contrast, tax sanctions were found to have no meaningful effect on the compliance of motor vehicle taxpayers.
PENGARUH MOTIVASI KERJA, DISIPLIN KERJA, DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT GRAHA ANUGERAH KEDIRI DI KOTA BATAM zhou, davidzhou; Suhardi, Suhardi
SCIENTIA JOURNAL Vol 7 No 5 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i5.10619

Abstract

This study examines how work motivation, work discipline, and job satisfaction influence employee performance individually and collectively at PT Graha Anugerah Kediri in Batam City. Responding to organizational needs for sustained performance improvement, we conducted a quantitative survey of 119 employees using a structured questionnaire. Data were analyzed with SPSS version 27 through descriptive statistics, validity and reliability testing, classical assumption checks, and multiple regression to estimate partial and simultaneous effects. Findings indicate that work motivation, work discipline, and job satisfaction each exert a positive and statistically significant influence on employee performance, with motivation and discipline emerging as the strongest predictors; together, the three variables explain a substantial proportion of performance variance. These results suggest that integrated human resource management strategies that foster motivational drivers, reinforce consistent discipline, and enhance employee satisfaction can meaningfully improve workforce outcomes at PT Graha Anugerah Kediri and similar organizations.
PENGARUH FINANCIAL TECHNOLOGY, TEKNOLOGI INFORMASI AKUNTANSI DAN MEDIA SOSIAL TERHADAP PENINGKATAN PENDAPATAN UMKM KOTA BATAM Yury Anti, Mesi Yury Anti; Putra Prima, Argo
SCIENTIA JOURNAL Vol 7 No 5 (2025): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v7i5.10556

Abstract

The purpose of this study is to examine in depth how these three factors influence the increase in revenue of MSMEs in Batam City, both individually and collectively. This study used quantitative methods with primary data obtained from 100 MSME respondents in Batam City through questionnaires, as well as secondary data from official reports, journals, and books. Data analysis techniques included validity and reliability tests, descriptive statistical analysis, classical assumption tests (normality, multicollinearity, heteroscedasticity), multiple linear regression analysis, and hypothesis testing (t-test and F-test). The results indicate that fintech, accounting information technology, and social media, both partially and simultaneously, have a positive and significant effect on increasing MSME revenue in Batam City. This indicates that the better the utilization of these technologies, the greater the increase in MSME revenue
PENGARUH PERILAKU HERDING, PENYESALAN INVESTASI, DAN LITERASI KEUANGAN TERHADAP KEPUTUSAN INVESTASI KRIPTO PADA GEN Z Tasya, Tasya; Afrizal Purba, Mortigor
SCIENTIA JOURNAL Vol 8 No 1 (2026): Scientia Journal
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to analyze the influence of herding behavior, experienced regret, and financial literacy on cryptocurrency investment decisions among Generation Z in the Riau Islands. The research employs a quantitative approach, utilizing online questionnaires for data collection. A sample of 100 respondents was selected using the purposive sampling technique, and the data were analyzed using multiple linear regression in SPSS version 31. The results indicate that experienced regret and financial literacy have a significant positive effect on investment decisions. However, herding behavior does not show a significant partial effect. Simultaneously, all three independent variables together significantly influence cryptocurrency investment decisions. The study concludes that while social influence (herding) is not a primary driver, emotional learning from past experiences and cognitive financial understanding are crucial determinants in the investment decisions of Generation Z.
PENGARUH BRAND IMAGE, STORE IMAGE, DAN ADVERTISING TERHADAP PERILAKU PEMBELIAN PRODUK MS GLOW STORE ADELIA DI KOTA BATAM Nurhabsyina, Nurhabsyina; Hikmah, Hikmah
SCIENTIA JOURNAL Vol 8 No 1 (2026): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the influence of brand image, store image, and advertising on the purchasing behavior of MS Glow products at Adelia Store in Batam City. The population used is users who have used MS Glow products at Adelia Store, with a predetermined number based on monthly consumer data. The sampling technique uses the Slovin formula with a calculation of 189 respondents using purposive sampling technique. Data were analyzed using multiple linear regression models, with data quality testing, classic assumption testing, influence testing, and hypothesis testing. The results of multiple linear regression analysis show that brand image has an influence of 14.5% on purchasing behavior of MS Glow products at Adelia Store in Batam City. Store image has an influence of 30.2% on purchasing behavior of MS Glow products at Adelia Store in Batam City. Advertising has an influence of 63.1% on purchasing behavior of MS Glow products at Adelia Store in Batam City. The findings using the coefficient of determination (R2) show that brand image, store image, and advertising have an influence of 74.6% on purchasing behavior of MS Glow products at Adelia Store in Batam City. In addition, t-test and F-test show that brand image, store image, and advertising, both individually and collectively, have a positive and significant influence on the purchasing behavior of MS Glow products at Adelia Store in Batam City.
Pengaruh Kecerdasan Intelektual, Minat Belajar, dan Lingkungan Belajar Terhadap Tingkat Pemahaman Akuntansi Arya Lingga, Moh Vicentcio; Banjarnahor, Haposan
SCIENTIA JOURNAL Vol 8 No 1 (2026): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study is intended to evaluate and test the influence of intellectual intelligence, learning interests, and learning environment on the level of accounting understanding. This study uses quantitative data analysis. The number of students who became the population in this study was 1,347. The sampling method uses the Slovin formula with the number of respondents being 93 respondents. Data was collected through a Google Form-based questionnaire using the Likert scale measurement method. Data processing and analysis was carried out with the help of SPSS version 25. The results of the analysis show that each variable, intellectual intelligence has a significant influence on the level of accounting understanding. Interest in learning has no effect on the level of accounting understanding and the learning environment has a significant influence on the level of accounting understanding. Simultaneously, intellectual intelligence, learning interests, and learning environment have a significant influence on the level of accounting understanding.
PENGARUH BRAND IMAGE, BRAND TRUST, DAN KEPUASAN PELANGGAN TERHADAP BRAND LOYALTY PRODUK FACETOLOGY PADA TIKTOK SHOP DI KOTA BATAM Natalie, Kellie; Hikmah, Hikmah
SCIENTIA JOURNAL Vol 8 No 1 (2026): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v8i1.11036

Abstract

The rapid growth of social commerce, particularly on TikTok Shop, has created a dynamic yet competitive environment for emerging skincare brands like Facetology. This study investigates the influence of brand image, brand trust, and customer satisfaction on brand loyalty toward Facetology products among consumers in Batam City. Employing a quantitative descriptive-explanatory design, data were collected from 100 respondents using purposive sampling and analyzed using multiple linear regression. The results of the partial analysis (t-test) demonstrate that brand image, brand trust, and customer satisfaction each have a positive and significant impact on brand loyalty, with customer satisfaction emerging as the most dominant predictor. Furthermore, the simultaneous test (f-test) confirms that these three variables collectively influence brand loyalty, as reflected by an adjusted r-square value of 0.851. This indicates that 85.1% of the variance in brand loyalty is explained by these determinants, while external factors account for the remainder. These findings suggest that to sustain long-term loyalty within the social commerce ecosystem, brands must prioritize consistent product performance and packaging quality to foster high levels of trust and satisfaction.
Pengaruh Word of Mouth, Kesadaran Merek dan Kualitas Produk Terhadap Keputusan Pembelian Pada Marketplace Blibli di Kota Batam David, David; Hikmah, Hikmah
SCIENTIA JOURNAL Vol 8 No 1 (2026): Scientia Journal
Publisher : LPPM Universitas Putera Batam

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Abstract

This research was conducted to analyze the influence of Word of Mouth, Brand Awareness and Product Quality on purchase decision on e-commerce Blibli, both partially and simultaneously. The sample for this research consisted of 204 respondents selected using a non-probability sampling technique, with data collected through questionnaires. Data processing was carried out using SPSS version 29, which included data quality test, classic assumption test, influence analysis, and hypothesis test using multiple linear regression methods to examine the effect of independent variables on the dependent variable. The results of the study indicate that word of mouth does not have a significant influence on purchase decisions. Brand awareness, and product quality each have a significant positive influence on purchase decision, Simultaneously, word of mouth, brand awareness and product quality have a positive and significant influence on purchasing decisions. The result of this result can be used to contribute to the future development of Blibli's e-commerce platform.  
ANALISIS PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA PERIMBANGAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DI KOTA BATAM Anita, Dewi; Efriyenti, Dian
SCIENTIA JOURNAL Vol 8 No 1 (2026): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v8i1.11047

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (PAD), Balancing Funds, and Capital Expenditure on the financial performance of the Batam City Government. This research is motivated by fluctuations in PAD and Balancing Funds, as well as a decline in the proportion of Capital Expenditure during the 2017–2024 period, which indicates the need for an evaluation of regional fiscal performance. The study employs a quantitative approach using secondary data obtained from the Budget Realization Reports of the Batam City Government. Data were analyzed using multiple linear regression supported by classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). The results show that PAD and Capital Expenditure have a positive and significant effect on regional financial performance, while Balancing Funds have a negative and significant effect, indicating a high level of dependence on central government transfers. Simultaneously, PAD, Balancing Funds, and Capital Expenditure significantly affect the financial performance of the Batam City Government
DETERMINAN MINAT MAHASISWA BERINVESTASI PADA PASAR MODAL Desli; Purba, Mortigor
SCIENTIA JOURNAL Vol 8 No 1 (2026): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v8i1.11051

Abstract

This study aims to analyze the determinants of students’ interest in investing in the capital market, namely investment knowledge, capital market training, and investment motivation. This research employs a quantitative approach using a causal associative method. Primary data were collected through questionnaires distributed to 395 students in Batam City, with the sample size determined using the Slovin formula at a 5% margin of error.The data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that investment knowledge, capital market training, and investment motivation partially and simultaneously have a positive and significant effect on students’ interest in investing in the capital market. The coefficient of determination (R²) value of 0.791 shows that 79.1% of the variation in students’ investment inter est can be explained by these variables, while the remaining percentage is influenced by other factors outside the research model. The findings of this study are expected to contribute to efforts to enhance students’ investment literacy and participation in the capital market.

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