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Risma Arta Juita ButarButar
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risma.butarbutar@puterabatam.ac.id
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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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INDONESIA
SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
ISSN : -     EISSN : 2714593X     DOI : -
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.
Articles 967 Documents
ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN 102 PEMBIAYAAN MURABAHAH PADA BAITUL MAAL WATAMWIL NURUL ISLAM BATAM JUAN, RAJA EKA; OMPUSUNGGU, HERMAYA
SCIENTIA JOURNAL Vol 2 No 2 (2020)
Publisher : LPPM Universitas Putera Batam

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Abstract

This research was conducted at BMT Nurul Islam Batam with the title: Analysis of the Application of Financial Accounting Standards Statement 102 Murabaha Financing at Baitul Maal Watamwil Nurul Islam Batam. This study aims to determine the suitability of the application of murabaha accounting at BMT Nurul Islam Batam with the Financial Accounting Standards Statement 102 murabaha financing. This type of research uses a qualitative approach. The data collection method uses interviews and documentation, which compares the object of research with the concept of comparison To determine the appropriateness of murabaha accounting practices by BMT Nurul Islam Batam, the standard rules contained in PSAK No. 102 murabaha financing. The results of the study can be seen that the accounting treatment murabaha on BMT Nurul Islam Batam relating to recognition and measurement, presentation and disclosure has been prepared in accordance with PSAK No. 102 murabaha financing.
ANALISIS WACANA HIDUP MATI LISTRIK PADA PROGRAM TALK SHOW MATA NAJWA DI STASIUN TV TRANS 7 Pratama, Yogi; Abidin, Sholihul
SCIENTIA JOURNAL Vol 2 No 2 (2020)
Publisher : LPPM Universitas Putera Batam

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Critical Discourse Analysis is always interesting to study more deeply. The power of the media and public perception that makes critical discourse research continue to grow. The formulation of the problem in this research is how is the analysis of the critical discourse of Van Djik's model in the Mata Najwa program episode "Living Off Electricity"? This study aims to describe the critical discourse analysis of the Van Djik model constructed by Najwa Sihab as the master of ceremonies in the Mata Najwa program. The data analysis technique uses documentation and observation techniques. The theory used is the critical discourse analysis of Van Djik's model. The results and discussion of this study indicate: (1). Shihab uses language in a structured way to guide shows based on topics, microstructure, Super Structures, and Micro Structure in order to provide information to the listener or viewers in understanding talk shows on all episodes: (2). social cognition found in all episodes, Shihab tries to maintain and present the program to keep it warm and the atmosphere alive and interesting to watch, as well as facilitate the needs of viewers in understanding the Mata Najwa talk show on Trans7: (3). the social context contained in all episodes of the Mata Najwa talk show, Indonesian Shihab serves to support the clarity of meaning about the material being discussed and try to dig up information through questions posed to the speakers
Strategi Pengembangan Usaha Mikro Kecil dan Menengah Berbasis Ekonomi Kreatif di Kota Batam yandi, Nofriyandi fri; Epriadi, Dedi
SCIENTIA JOURNAL Vol 2 No 2 (2020)
Publisher : LPPM Universitas Putera Batam

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Abstract

UMKM is an individual business and an individual business entity that has fulfilled the micro business criteria as regulated in the Law. Batam has 81,486 MSMEs located in Batam, the number of 81,486 is for all types of MSMEs, ranging from micro, small to medium. The purpose of this study is to find out how the strategies and inhibiting factors of the Office of Cooperatives and Micro Enterprises in the development of micro and small businesses based on creative economy based in Batam City. This study uses descriptive qualitative data analysis techniques according to data obtained by researchers in the field. Data obtained in the form of words, pictures, notes, documents and interviews. The analytical method used in this research is SWOT analysis (Strength, Weakness, Opportunity, Threat) by monitoring internal and external factors. The results of the study using SWOT analysis and strategies that can be used by the Batam City Micro Business Cooperatives Office are as follows: A) Strategic Strength Opportunity (SO), namely increasing integrated business service centers in micro business development (S1, O2.03), socializing integrated services electronically (OSS) in developing micro enterprises (S1, S2, O1, O2). B) Strenght Threat Strategy (ST), namely improving the implementation of supervision (SI, T1, T2, T3), socializing electronically integrated services (OSS) in the development of microbusinesses. C) Weakness-Opportunity (WO) strategy, namely increasing the budget and human resources increase and increasing cooperation with the private sector (W1, O3), increasing social media marketing socialization in order to minimize operational costs (W1, O1, O2). D) Weakness-Threat (WT) Strategy, namely increasing understanding of patents / law (W4, T1), increasing the ease of licensing business actors (W1, T2).
PENGARUH INFLASI, TINGKAT SUKU BUNGA DAN KURS TERHADAP HARGA SAHAM DI BURSA EFEK INDONESIA Famy, Rivaldo; Efriyenti, Dian
SCIENTIA JOURNAL Vol 2 No 2 (2020)
Publisher : LPPM Universitas Putera Batam

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Abstract

The higher the stock price, the financial condition of the company will look more stable and stronger, while when the stock price of a company decreases, the financial condition of the company will look unstable and weaker. The purpose of this study is to investigate how significant the influence of inflation, interest rates and exchange rates on stock prices on the Indonesia Stock Exchange. The population taken from industrial and chemical manufacturing companies in the 2015-2019 period was 74 companies. The sample collection technique uses the Purposive Sampling method. The sample used in this study was 18 companies. The results of the study using the t test showed that partially inflation positively did not have a significant effect on stock prices while interest rates negatively and exchange rates positively did have a significant effect on stock price and using the f test showed that simultaneously inflation, interest rates and exchange rates positively did have a significant effect on prices stock
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH DALAM LAPORAN KEUANGAN USAHA MIKRO KECIL MENENGAH Santi, Julia; Efriyenti, Dian
SCIENTIA JOURNAL Vol 2 No 1 (2020)
Publisher : LPPM Universitas Putera Batam

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Abstract

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.
ANALISIS PREDIKSI KEBANGKRUTAN MENGGUNAKAN MODEL ALTMAN Z-SCORE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Diana, Diana; Harahap, Baru
SCIENTIA JOURNAL Vol 2 No 1 (2020)
Publisher : LPPM Universitas Putera Batam

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Abstract

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.
PENGGUNAAN WHATSAPP SEBAGAI MEDIA KOMUNIKASI INTERPERSONAL PADA MAHASISWA PERANTAUAN DI KOTA BATAM Putri, Yeyen Rahma; Syafi'i, Muhammad
SCIENTIA JOURNAL Vol 2 No 1 (2020)
Publisher : LPPM Universitas Putera Batam

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Technological developments today have profoundly influenced aspects of human life, and communication is no exception. Whatsapp is one of the most widely used applications by society especially among college students. The study aims to find out how interpersonal communication and social interaction are using the whatsapp as an interpersonal communication media on the family of visiting students in the city of batam. The research used in this study is qualitative methods, the acquisition of these studies USES observation of interviews, and documentation. The Whatsapp server to convey information and as a medium a long-distance communication link using communication interpersonal in the riau islands university student ward. App for an interpersonal communication media on the oiling students in batam city is the interpersonal communication children have with their parents has differences, some who regularly communicate and some who only do communications once a week. Interpersonal communication is strongly influenced by social interactions in an attitude of openness, empathy, supportive behavior, and positive behavior as a form of interpersonal communication between children and parents. It is also one way to overcome communication barriers to interpersonal communication. Keywords: family, interpersonal communication, social interaction, whatsapp
PENGARUH KECUKUPAN MODAL, RISIKO KREDIT DAN LIKUIDITAS TERHADAP PROFITABILITAS PADA BANK UMUM SWASTA NASIONAL DI OJK Jamilah, Imraatun; Tobing, Vargo Christian L.
SCIENTIA JOURNAL Vol 2 No 1 (2020)
Publisher : LPPM Universitas Putera Batam

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Abstract

This study purose to knowing capital adeqaucy, credit risk and liquidity on National Comercial Bank companies profitability whise registered with Financial Services Authority period 2015-2019. Data preferences in this study is secondary data such monetary quartal report National Commercial Foregin Exchange Bank companies and sampling method use purposive sampling method. Analysis method in this study using double linier regression, T test and F test. The conclusion of this research on partially capital adequacy have significant effect to profitability on significant value 0,000 < 0,05, credit risk have significant effect as partially to profitability on significant value 0,000 < 0,05 and liquidity as partially have negative effect and not significant to profitability on significant value 0,916 > 0,05. Simultantly capital adequacy, credit risk and liquidity have significant effect on profitability. Adjusted R square value such 4% and remaining 96% is explained by others variable not included in this research method.
PENGARUH PROMOSI, KUALITAS PRODUK, DAN KEMASAN TERHADAP KEPUTUSAN PEMBELIAN PADA HOLLAND BAKERY BATAM Sitorus, Jaya Ricardo; Heryenzus, Heryenzus
SCIENTIA JOURNAL Vol 2 No 1 (2020)
Publisher : LPPM Universitas Putera Batam

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Sales are very important in the activities of a company, then what must be prioritized in increasing company sales is Promotion, Product Quality, Packaging and Purchasing Decisions. in this study the sample used as many as from the total population of 43,463 were as many as 269 respondents and by using the sampling technique used in this study was nonprobability sampling consisting porpive sampling. Determination test results explain that the results of the R Square value of 63.8% the remaining 36.2% are influenced by other variables not in this study, it can be concluded that the independent variables (Promotion X1, Product Quality X2, and X3 packaging) simultaneously affect the dependent variable dependent (purchase decision Y), which is 63.8% positive. Data analysis is used through the results of the t test and f test to find out how much influence between the independent variables on the dependent variable. In this study using SPSS version 20.
PENGARUH MENGAKSES GAME ONLINE MOBILE LEGENDS TERHADAP PERILAKU KOMUNIKASI DALAM BERSOSIALISASI REMAJA DI KOTA BATAM Dayanti, Dayanti; Syafi'i, Muhammad
SCIENTIA JOURNAL Vol 2 No 1 (2020)
Publisher : LPPM Universitas Putera Batam

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Based on preliminary observations made by researchers showed that many teenagers who access mobile legends online games and online games have a significant influence on communication behavior. The purpose of this study was to determine the effect of accessing online legends mobile games on communication behavior in socializing teenagers in Batam The method used in this study is quantitative with a simple linear regression analysis with the help of SPSS 22. The sample in this study was 100 respondents with a random sampling method. The results showed the value of t arithmetic (7.994) > t table (1.98447) with a significance of 0,000 < 0.05 which indicates online games have a significant influence on communication behavior. R square coefficient test of 0.395 shows that online game variables have an effective contribution of 39.5% of communication behavior and the remaining 60.5% of communication behavior is influenced by variables not examined in this study. Keywords: Communication Behavior, Mobile Legends, Online Games

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