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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 PERPUTARAN MODAL KERJA, CURREN RATIO, DAN PERPUTARAN TOTAL ASET TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BEI Sitorus, Rivana Eva Emeliana; Tipa, Handra
SCIENTIA JOURNAL Vol 4 No 4 (2021): Volume 4 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to determine the effect of working capital turnover, current ratio, and total asset turnover on the profitability of the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020. The data analysis method used is quantitative data analysis with technical analysis. multiple linear regression analysis. The data used is secondary data obtained by the documentation method on the financial statements on the Indonesia Stock Exchange (IDX). The total population in this study is 19 food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. This study uses a sampling technique with purposive sampling method so that there are 12 companies that meet the criteria. This research uses SPSS version 25 program in processing the data. The results of the t test are partially, working capital turnover and current ratio have a significant effect on company profitability. While the total asset turnover partially does not have a significant effect on the company's profitability. The results of the F test are that working capital turnover, current ratio, and total asset turnover simultaneously have a significant effect on company profitability. The results of the coefficient of determination test are 0.443, which means the percentage contribution of the variable working capital turnover, current ratio and total asset turnover is 44.3% while the remaining 55.7% is explained by other factors Keywords: Capital Turnover, Current Ratio, Profitability and Total Asset Turnover
PENGARUH PENERAPAN E-SPT, PEMAHAMAN PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA BATAM SELATAN Rumahombar, Rani Adelina; L. TOBING, Vargo Christian
SCIENTIA JOURNAL Vol 4 No 4 (2021): Volume 4 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

the purpose of this study was to analysize how much influence the application of E-SPT understanding of taxation and tax service had on tax payer complience at KPP pratama batam selatan. this data collection was done by using a questionnaire which was measured using a Likert scale. the population taken in study are individual taxpayer who have been registered at the KPP pratama batam selatan, totaling 346.849 people and the sampling techniqe is carried out using the slovin formula calculation, from the slovin formula calculation, the number of sample in this study is quantitative data analysis with data collection techniques, namely descrriptive analysis, Validity test, Reability Test, F test, Multiple Linear Regression Test, Normality Test, Multicolinearity Test, Heteroscedastisity Test, F Test, T Test, and Determination Test, the data was processed using the SPSS 25 Application. The result of this study indicate that the variable application of E-SPT has a signifticant efeect on tapayer complience, the variable understanding of taxation has no signifticant effect on taxpayer compliance, and the variable application of E-SPT understanding of taxation, and tax service services together have a signifticant effect on taxpayer compliance at KPP Pratama Batam Selatan.
ANALISIS FAKTOR INTERNAL DAN FAKTOR EKSTERNAL TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Hilmi, Roni Yul; Tipa, Handra
SCIENTIA JOURNAL Vol 4 No 4 (2021): Volume 4 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

The value of the company is the value owned by the company in line with the value of the shares traded in the capital market. The purpose of this study was to test the Current Ratio (CR), Return on Assets (ROA), Debt to Asset Ratio (DAR) and Inflation to Firm Value. The population in this study are manufacturing companies in the metal sub-sector and the like which are listed on the Indonesia Stock Exchange. The sample selection used purposive sampling method which resulted in a sample of 8 companies. The data analysis method in this study is the classical assumption test using normality test, multicollinearity test, heteroscedasticity test and autocorrelation test, multiple linear regression analysis test and hypothesis testing using t test, f test and coefficient of determination test. The data analysis test method in this study proves that the Current Ratio (CR) and Return on Assets (ROA) variables partially affect the Firm Value (PBV), and vice versa the Debt to Asset Ratio (DAR) and Inflation variables partially have no effect on the Value company (PBV). The variables of Current Ratio (CR), Return on Assets (ROA), Debt to Asset Ratio (DAR) and Inflation simultaneously affect firm value.
PERLINDUNGAN HUKUM PADA BANK TERHADAP PENERIMAAN JAMINAN PERORANGAN DALAM PENYALURAN KREDIT Herina, Herina; Svinarky, Irene
SCIENTIA JOURNAL Vol 4 No 3 (2021): Volume 4 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

In credit financing, it is inseparable from the provision of material guarantees that are used as credit guarantees. The purpose of the request for collateral is to secure credit and minimize risk if the debtor does not fulfill his obligations. The use of individual guarantees is also carried out as additional collateral for the provision of debtor credit. In providing individual guarantees, banks accept third parties as guarantors only based on the credibility and reputation of the guarantor itself. The bank does not perform an appraisal or prior to the amount and wealth owned by the guarantor because there are no objects belonging to the guarantor that are bound to the creditor to fulfill the debtor's obligations if the debtor defaults. Based on the above background, this research was conducted with the aim of describing the mechanism for receiving individual guarantees at banks. This study uses an empirical juridical approach. The results of this study will show the form of legal protection for banks in receiving individual guarantees in order to avoid running away from the responsibility of the guarantor.
PENGARUH MOTIVASI, KOMUNIKASI DAN KOMPENSASI TERHADAP KINERJA KARYAWAN PADA PT MITRA LOGISTIK INTERNATIONAL susiana, Susiana; Suhardi, Suhardi
SCIENTIA JOURNAL Vol 4 No 4 (2021): Volume 4 Nomor 4 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

In an organization has management consisting of planning, organizing and monitoring which has the aim of determining how to run it so that it can have good development so that it can achieve what the company wants. MLI Cargo or PT. Mitra Logistik International is a service company engaged in Freight Forwarding (Export-Import), LCL from China to Indonesia and also accepts goods purchasing services from Chinese Marketplaces such as alibaba, 1688, taobao and others. Until now we have served more than 1000 importers throughout Indonesia. PT Mitra Logistik International has low employee motivation, it can be seen that delays and neglect are always increasing, lack of communication between superiors and subordinates, compensation given is not according to company promises and also poor employee performance resulting in customer complaints. The population of this study is all employees who work at PT Mitra Logistik International, as many as 120 people. The sampling technique of this research is the saturated sample, where the sampling uses the entire population. It is concluded that the sample is 120 respondents. The results state that motivation, communication and compensation together have a significant effect on employee performance Keywords: Motivation; Communication; Compensation; Employee Performance
ANALISIS KUALITAS INVENTORY TAHUNAN DAN AUDIT INTERNAL TERHADAP PENDAPATAN PT SP MANUFACTURING siregar, Dame; Khadijah, Khadijah
SCIENTIA JOURNAL Vol 4 No 3 (2021): Volume 4 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

In a certain company wants progress and grow to be bigger. To achieve this goal, the company must be able to control all activities in the company, one of which is by knowing the quality of inventory and the quality of internal audits carried out by the company. but the recordings carried out every day are found to have errors in the amount of stock material, lack of knowledge of each employee concerned about the company's vision and mission, lack of supervision of recording activities that employees do every day, auditors lack knowledge about auditing Based on the constraints that exist in the company, the company must implement calculations using measuring tools such as: scales and rulers when calculating so that it is more accurate, the company must provide training regarding vision and mission obligations while working, as well as provide information on aspects/impacts regarding a work process in each department, especially during inventory and audit activities.The method used is qualitative with a case study model and data collection by observation, documentation, and interviews. The population in this study is PT SP Manufacturing Batam. Sampling in this study used the purposive sampling method, which is a sampling method with certain criteria, namely income data from 2015 to 2020 and employees who are directly related to inventory and audit activities. The results of this study are records that are carried out every day many errors are found in the amount of stock material, Lack of knowledge of each employee concerned about the company's vision and mission, Lack of supervision of recording activities that employees do every day, Auditors lack knowledge about audits so that it has an impact on information that is less effective and efficient. In addition, the implementation of the internal audit control system for accounts receivable at SP Manufacturing Batam is quite good, but in terms of control, monitoring and information and communication it is still inadequate. The company has an accounting information system and an internal control system that is less effective and efficient, causing several obstacles to arise.
Indonesia JURISDICTION OVERVIEW OF Confiscation of Tenant's Property COSTS DUE TO PAYMENT arrears: JURISDICTION OVERVIEW OF Confiscation of Tenant's Property COSTS DUE TO PAYMENT arrears aritonang, ayu lestari; Ukas
SCIENTIA JOURNAL Vol 4 No 3 (2021): Volume 4 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

Thwe fact that often happens in the field is that if the boarding house tenant is latepaying for up to months, then the goods belonging to the boarding house tenant arequickly mortgaged or sold quickly unilaterally to replace losses from late payingboarding fees. From these problems, the authors examine with normative research,namely researching research by examining the aspects of the law and on thedoctrine of experts. From thew resultsw ofw thew studyw thatw thew confiscation owf twheproperty of the boarding tenant cannot be carried out based on the Civil Code, if theboarding house owner has difficulty asking to complete his obligations, he can firstfile a default lawsuit by first giving a subpoena to the boarding tenant as a warningfor negligence in paying rent. For the act of default, the lessor may sue for paymentof rent accompanied by interest win waccordance wwith wArticle 1243 ofw thew Civilw Codew.If the owner wof the boarding house holds the pwroperty owf thew tenant, twhe action owfthwe landlord (the lessor) who holds (confiscates) the goods (the tenant) is againstthe law because it is not carried out based on proper legal procedures. Legalsettlement of confiscation of property belonging to boarding tenants due to arrearsin payments. The act of the owner of the boarding house holding (seizing) yourbelongings as described above is against the law. For this reason, you can apply forcompensation for unlawful acts of the same age aws Artiwcle 1365 owf wthe wCivil Cwode.Solve thwe problem ofw paying thwe rent for this boarding house amicably first. Therenter can discuss again with the owner of the boarding house thwe reasown for thewdelayw orw the reasonw why he is unable to pay the rent two findw thew bestw solutionw forboth partiesw. In addition, the boarding tenant and the boarding house owner canagree together to postpone the rental payment deadline or make it easier to pay rentwith an installment mechanism, which can be used to be written down
ANALISIS PENGAWASAN DINAS PERHUBUNGAN DALAM UJI LAYAK JALAN ANGKUTAN UMUM KOTA BATAM Arif, Syamsul Ma; Dompak, Timbul Dompak
SCIENTIA JOURNAL Vol 4 No 3 (2021): Volume 4 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

This research was conducted for understanding how the activities carried out by the Department of Transportation in conducting roadworthiness tests for public transport. By using qualitative descriptive data analysis techniques, in accordance with the results obtained in the field. This study uses 4 indicators of public service management proposed by Robert J Mocler and D.R Gilbert Jr, namely standards, measurement, comparison, action. Problems encountered were related to roadworthy testing of public transport, Standard Operating Procedures that were not socialized, testing equipment that died but had not been repaired, and human resources who did not fully understand transportation testing. In this case, the inhibiting factors of the problems that occur are the socialization process and budget, related to good roadworthiness testing through periodic tests at the Transportation Service Office which is lacking so that public awareness to conduct periodic tests is very low. From the results of the study, it can be concluded that the implementation of the roadworthiness test for public transportation has been going well but is still not fully maximized so it needs to be monitored regularly.
PENGARUH PROMOSI DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN PADA PT TASINDO TOTAL INPRODUCTS DI KOTA BATAM Herlini, Herlini; Purba, Tiurniari
SCIENTIA JOURNAL Vol 4 No 3 (2021): Volume 4 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

Advances in technology and science today, resulted in world economic activity growing rapidly. The existence of free trade provides the possibility of competition between companies. The purpose of this study was to determine the effect of promotion and service quality on purchasing decisions. The method used is descriptive statistical analysis with SPSS version 26. The results of the t test (partial) that the promotion has a positive and significant effect on purchasing decisions with t count > t table with a significance value < 0.05, namely 2.002 > 1.976 and a significant value of 0.047 < 0 0.05, service quality has a positive and significant effect on purchasing decisions with t count 6.463 > t table 1.976 where sig. 0.000 < 0.05. This is evidenced from the results of the f test where f count > f table with a significance value < 0.05, namely 26.950 > f table 2.665 and sig 0.000 <0.05 which states that promotion and service quality have a positive and significant effect simultaneously on purchasing decisions at PT Tasindo Total Inproducts Batam.
PENGARUH KUALITAS PRODUK DAN BRAND TRUST TERHADAP KEPUTUSAN PEMBELIAN PADA PT CITRA MANDIRI DISTRIBUSINDO Junaidi, Junaidi
SCIENTIA JOURNAL Vol 4 No 3 (2021): Volume 4 Nomor 3 2021
Publisher : LPPM Universitas Putera Batam

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Abstract

decisions at PT Citra Mandiri Distribusindo. The analysis data technique used is the multiple linear method. The operation research design used is descriptive analysis. In this study, the test consisted of validity, reliability, classical assumption test, rnultiple regression analysis, coefficient of determination, t-test and f-test. Sampling has been developed through purposive sampling, consisting of 110 respondents. Data has been collected with the main instrument of the questionnaire. Based on the test results through multiple regression analysis shows that product quality has an effect on purchasing decisions of 40.7% and brand trust has an effect of 58.1% on purchasing decisions. The coefficient of determination has an analysis for R2 of 57.4% while the remaining 24.6% is influenced by other variables. The results of the study indicate that there is a positive and significant effect on product quality on purchasing decisions, there is a positive influence of brand trust on purchasing decisions and a positive and significant effect partially or simultaneously on purchasing decisions at PT Citra Mandiri Distribusindo.

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