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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 1,002 Documents
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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN KAP PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Kelvin, Kelvin; Prima, Argo Putra
SCIENTIA JOURNAL Vol 3 No 3 (2021): Volume 3 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

Currently the company's growth is very fast, making the role of KAP very important so that it will increase the number of KAP. With the increase in the number of KAP, it will create competition and will not rule out the possibility for companies to change KAP. The purpose of this research is to examine the effect of management change, audit opinion and public accountant firms size on auditor switching. The object of this research is the manufacture companies listed on the Indonesian Stock Exchange for the period 2015-2019. The sample was selected by purposive sampling method with the result obtained by 130 companies. The research data uses secondary data through the website www.idx.co.id. The research method used logistic regression analysis. Testing data using the SPSS v.25 application. The result of this study indicate that management change partially has no affect on auditor switching, while audit opinion and public accountant firms size partially affect auditor switching. The test result also show that the management change, audit opinion and public accountant firms size variables simultaneously affect auditor switching with a determination value of 26,8%, while 73,2% is influenced by other variables apart from the independent variables in this study.
PENGARUH STRES KERJA, PELATIHAN DAN PENDIDIKAN TERHADAP KINERJA KARYAWAN PADA PT KARYASINDO SAMUDRA BIRU SHIPYARD Chandra, Nivata Kumari; Simanjuntak, Jontro
SCIENTIA JOURNAL Vol 3 No 3 (2021): Volume 3 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

The purpose of this study was to determine the effect of job stress, training and education on employee performance of PT Karyasindo Samudra Biru Shipyard. The method used in this research is quantitative causality with multiple linier regression analysis using SPSS version 23. The sample in this study using saturated sampling with the total sample is 106 people. The result show partially the influence of job stress variables is 3,504 greater than t table 1,983 with a significance of 0,001 less than 0,05. the influence of training variables is 6,807 greater than t table 1,983 with a significance of 0,000 less than 0,05. And the influence of education variables is 3,694 greater than t table 1,983 with a significance of 0,000 less than 0,05. Then simultaneously job stress, training and education have an effect of 52,329 greater than 2,69 F table with a significance 0,000 less than 0,05 on employee performance at PT Karyasindo Samudra Biru Shipyard. Conclusion, the job stress partially has a significant effect, the training partially has a significant effect, the Education partially has a significant effect and job stress, training and education have a significant effect on employee performance of PT Karyasindo Samudra Biru Shipyard.
PENGARUH FASILITAS E-BILLING DAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA BATAM Nita, Elvira; Efriyenti, Dian
SCIENTIA JOURNAL Vol 3 No 3 (2021): Volume 3 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

The difficulty of filling the tax report, lack of knowledge about tax reporting procedure, E-Billing, and E-Filling lead to less taxpayer compliance in pay and report their tax. Therefore, the government improves tax services and creates E-Billing and E-Filing features that can help taxpayers. The purpose of this study aimed to examine the effect of E-Billing and E-Filing facilities on the taxpayer compliance in Batam City. The population in this study were 43.763 individual taxpayers that already registered in Kantor Pelayanan Pajak (KPP) Batam Selatan which submit their tax report through E-Filing. The sample of this study were 100 respondents that taken using slovin formula. This study were using incidental sampling technique. Data obtained by questionnaire, measured by a likert scale and proceed by SPSS Porgram. The result of this study showed that E-Billing facility (X1) has a significant effect on individual taxpayers compliance with significant value 0,000 < 0,05. E-Filing Facility (X2) also has a significant effect on individual taxpayers compliance with significant value 0,002 < 0,05. Both E-Billing (X1) and E-Filing facilities (X2) have a significant effect on individual taxpayers compliance which already registered in Kantor Pelayanan Pajak (KPP) Batam Selatan.
Pengaruh Fasilitas dan Kualitas Pelayanan Terhadap Kepuasan Pelanggan Hotel Aston Inn Gideon Pranata, Ervin Adhitia; Rustam, Triana Ananda
SCIENTIA JOURNAL Vol 3 No 3 (2021): Volume 3 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

Facilities and service quality are the main factor that must be considered when the competition is getting tougher, competing hotels promote the best facilities they have to attract customer attention and provide good quality service in order to create customer satisfaction so that customers will be comfortable in the hotel. The purpose of this research is how much influence the facilities and service quality on customer satisfaction at Aston Inn Gideon Hotel with simple random sampling technique, that is data collection was randomly selected from 364 respondents who were distributed using a questionnaire. Quality test of the data in this study using validity test and reliability test, classic assumption test and influence test. In this research using multiple linear regression analysis and analysis of the coefficient of determination (R2), while the hypothesis test in this research used the t test and f test by using the SPSS software version 25. The result of the coefficient of determination (R2) obtained is that the facility and service quality variables have an effect of 84.3% on customer satisfaction.
ANALISIS IMPLEMENTASI SISTEM INFORMASI AKUNTANSI DENGAN MENGGUNAKAN SOFTWARE AKUNTANSI PADA PT CAHAYA PULAU PURA Erikka, Erikka; Natalia, Erni Yanti
SCIENTIA JOURNAL Vol 3 No 3 (2021): Volume 3 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

The purpose of this research is to implement accounting information system using MYOB Accounting and to analyze constraints in the implementation of accounting information system using accounting software at PT Cahaya Pulau Pura. The method used in this research is descriptive qualitative analysis method with observative data collection, interviews, as well as documentation obtained from the companies studied. The result of the research is that the accounting system in MYOB is more adequate than Microsoft Excel because it has special features in processing data. The conclusion is that Microsoft Excel cannot be used to present financial reports, because it does not have special features and also the data processing process using Microsoft Excel manually, there are still many weaknesses and it causes the data processing to be long and inefficient while MYOB software has many useful features for PT Cahaya Pulau Pura in processing financial report data, making it easier for the financial department to manage and make decisions.
ANALISIS PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM Wijaya, William; Yando, Agus Defri
SCIENTIA JOURNAL Vol 3 No 3 (2021): Volume 3 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

Every region are required to be able to manage their respective region due to regional autonomy in Indonesia. Local tax and retribution play an important role in the management of a region because each region needs funds to manage their region. The Community is expected to increase their knowledge and fulfill their obligation to pay local tax and retribution. This study aims to analyze the effect of local tax revenue and retribution on regional income of Batam City. This study is quantitative research. Data obtained by documentation and using secondary data. The data is processed through the SPSS Version 25 Program. The result of this study showed that local tax (X1) has a significant effect on regional income. Reginal retribution (X2) has a significant effect on regional income. Both local tax and retribution have a significant effect on regional income of Batam City.
PENGARUH PROMOSI DAN KUALITAS PRODUK TERHADAP KEPUASAN KONSUMEN DI PT INDOLAND BATAM Tan, Denis; Purba, Daris
SCIENTIA JOURNAL Vol 3 No 3 (2021): Volume 3 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

This research aims to analyze if there is any influence from promotion and product quality towards the customer satisfaction of PT Indoland Batam which engages in the online shop. The phenomenon of fluctuation of the customer satisfaction level for PT Indoland Batam reflects the customer satisfaction has not been maximized. This research uses two independent variables which are promotion variable and product quality variable. The technique used in collecting data used in this research is the distribution of questionnaire using accidental sampling method, whereby the sample used in this research are amounting to 148 respondents. This research uses technical data analysis methods such as validity test, reliability test, classic assumption test, multiple linear regression analysis, determination coefficient test, and hypothesis test. The result of this research show that promotion and product quality variable partially does have positive influence and is significant towards the consumer satisfaction. Furthermore, promotion and product quality variable simultaneously does have positive influence and is significant towards the customer satisfaction of PT Indoland Batam. Variables in this research have an influence od 29,7% towards the performance of employees. The rest 70,3% are influenced by other variables coming from outside of this research.
ANALISIS RASIO PROFITABILITAS DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Yanti, Juli; Tipa, Handra
SCIENTIA JOURNAL Vol 3 No 3 (2021): Volume 3 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

The purpose of this study is to determine whether the ratio of profitability and liquidity has an effect on financial performance in companies listed on Indonesia Stock Exchange for 2015-2019 period. The population in this study are food and beverage companies were 31 companies listed on Indonesia Stock Exchange and the sampling technique used purposive sampling technique so that the samples obtained were 11 companies. The method of this study uses horizontal analysis method. The conclusion in this study are based on profit margin in food and beverage companies, there are 1 company that has good financial performance and 10 companies that have poor financial performance. Based on Return on Assets (ROA) in food and beverage companies, there are 11 companies that have poor financial performance. Based on Return on Equity (ROE) in food and beverage companies, there are 11 companies that have poor financial performance. Based on current ratio in food and beverage companies, there are 7 companies that have good financial performance and 4 companies that have poor financial performance. Based on quick ratio in food and beverage companies, there are 6 companies that have good financial performance and 5 companies that have poor financial performance.
PENGARUH KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN PADA PT FOCUS DIGISELLINDO UTAMA Jacky, Jacky; Syaifullah, Syaifullah
SCIENTIA JOURNAL Vol 3 No 3 (2021): Volume 3 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to determine the effect of product quality and service quality on customer satisfaction at PT Focus Digisellindo Utama. The phenomenon of fluctuation of the customer satisfaction level for PT Focus Digisellindo Utama reflects the customer satisfaction has not been maximized. This research uses two independent variables which are product quality variable and service quality variable. The technique used in collecting data used in this research is the distribution of questionnaire using saturated sampling method, whereby the sample used in this research are amounting to 120 respondents. This research uses technical data analysis methods such as validity test, reliability test, classic assumption test, multiple linear regression analysis, determination coefficient test, and hypothesis test. The result of this research show that product quality and service quality variable partially does have positive influence and is significant towards the consumer satisfaction. Furthermore, product quality and service quality variable simultaneously does have positive influence and is significant towards the customer satisfaction of PT Focus Digisellindo Utama. Variables in this research have an influence od 98,2% towards the performance of employees. The rest 1,8% are influenced by other variables coming from outside of this research.
PENGARUH KUALITAS PRODUK DAN KEPERCAYAAN TERHADAP LOYALITAS PELANGGAN PADA PT TRIO ESTRO CASUAR DI KOTA BATAM Julianto, Leonard; Nainggolan, Nora Pitri
SCIENTIA JOURNAL Vol 3 No 3 (2021): Volume 3 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

This research is intended to know the effect of product quality and trust on customer loyalty at PT Trio Estro Casuar. The method of analysis used in this study were quantitative analysis and obtained questionnaires for data used. The customer of PT Trio Estro Casuar were the population for this research, of which is 125 customers. The technique used for sampling is the Non-Probability sampling technique which uses saturated sampIing with a sample of 125 customers of PT Trio Estro Casuar. Furthermore, the collected data were analyzed using muItiple linear regression analysis and hypothesis testing to determine the effect of product quality and trust on customer loyalty at PT Trio Estro Casuar using the SPSS (Statistical Package for the Social Sciences) calculation tool version 25. The resuIts of this study indicate that Product quality and trust have a positive and significant effect on customer loyalty at PT Trio Estro Casuar. Product quality variable partially has a positive and significant effect on the customer Ioyalty variable and the trust variable partially has a positive and significant effect on the customer Ioyalty variable. SimultaneousIy, product quality and trust have a positive and significant effect on customer IoyaIty at PT Trio Estro Casuar.

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