cover
Contact Name
Risma Arta Juita ButarButar
Contact Email
risma.butarbutar@puterabatam.ac.id
Phone
+628117019871
Journal Mail Official
scientia.journal@puterabatam.ac.id
Editorial Address
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
Location
,
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 1,002 Documents
EFEKTIVITAS PELAYANAN PEMUNGUTAN PAJAK KENDARAAN BERMOTOR MELALUI SAMSAT KELILING DI KOTA BATAM Lena, Lena; Timbul Dompak
SCIENTIA JOURNAL Vol 5 No 1 (2022): Volume 5 Nomor 1 2022
Publisher : LPPM Universitas Putera Batam

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

Abstract

The efforts of the Regional Revenue Management Agency (BAPPENDA) in increasing motor vehicle tax revenues by providing Mobile Samsat services to make it easier for the community to make tax payments, especially people who live far from the Main Samsat. This is done with the aim of making people obedient in paying motor vehicle taxes. This study uses descriptive qualitative research to explain and provide an understanding of the effectiveness of motor vehicle tax collection services through the Mobile Samsat in the city of Batam. Sources of data used in this study are primary data and secondary data. The results of this study can be concluded that the effectiveness of motor vehicle tax collection services through the mobile samsat has been effective. However, there are still obstacles in the process of paying vehicle taxes, there are still complaints from taxpayers regarding the facilities and infrastructure, namely that there is no shelter that hinders the effectiveness of the Mobile Samsat service if the weather is rainy or hot. Then, the unstable internet network on the system used by Samsat Mobile, especially on rainy day. Keywords: Effectiveness; Taxes; Mobile Samsat.
ANALISIS SANKSI PAJAK DAN TAX AMNESTY TERHADAP KEPATUHAN WPOP KPP PRATAMA BATAM SELATAN Panjaitan, Maria Octavia; Poniman Lau
SCIENTIA JOURNAL Vol 5 No 1 (2022): Volume 5 Nomor 1 2022
Publisher : LPPM Universitas Putera Batam

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

Abstract

Tax is one of the biggest income of every country which obviously plays a huge role in the growth of said country. Indonesia’s largest income also came from taxes and all been built to maintain such situations or public facilities. Everything could be achieved if tax if properly paid and so the government must do something to increase taxpayer such pushing taxpayer using tax penalty or any others policy which raise the taxpayer inteserest on becoming a compliance tax payer,. This study is to find out about the impact of tax penalty and tax amnesty against individual taxpayer compliance at KPP Pratama Batam Selatan. as in form of quantitative study, the sample is collected using a survey which spread by google forms to 100 and more people,. The data analysis method in this study uses reliability as well as validity, also multiple linear analysis which is processed using the SPSS version 25 application. Based on the results of the test, it shows that Tax Sanctions and Tax Amnesty, affect taxpayers at KPP Pratama South Batam. Keywords: tax amnesty; tax compliance; tax penalty.
PENGARUH KUALITAS PELAYANAN DAN PROMOSI TERHADAP LOYALITAS PELANGGAN PADA ALFAMART BUKIT MELATI Mandarini, Veerou; Purba, Tiurniari
SCIENTIA JOURNAL Vol 5 No 1 (2022): Volume 5 Nomor 1 2022
Publisher : LPPM Universitas Putera Batam

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

Abstract

Current business developments that are increasingly rapidly making companies will be faced with a real competitive situation from the impact of modernization. The complexity resulting from this modernization, can give rise to serious problems related to marketing. whether the company's products or not will be strongly supported by superior strategies from the company compared to competitors in terms of marketing. The modernization of today's era also has an impact on people's lifestyles in meeting their needs. So in general, every company will try to advertise products by making banners, banners, billboards, brochures and others. However, due to the increasingly sophisticated era, companies are now also improving the quality of their advertisements by using the internet. Promotion through the internet is the most effective and efficient way of conveying information to consumers because of the large population of internet users (Tiurniari Purba, 2020: 766). Alfamart Bukit Melati is one of the Alfamart branches in the city of Batam. Alfamart is engaged in the trading industry and distribution of various products which in operation are in the form of mini markets. This study aims to see how the influence of service quality and promotion on customer loyalty at Alamart Bukit Melati. The population used was 120 respondents and in all sample locations with a saturated sample technique. For the value of the reliable coefficient on each variable greater than 0.60 is good and accepted, then the variables used in these indicators are reliable or reliable. The results of the coefficient of determination test (R2) show that at 59.8%, customer loyalty is influenced by service quality and promotion. So that 40.2% is influenced by other factors not discussed in this article. Based on the criteria if tcount > ttable, then H0 is rejected and Ha is accepted, which means service quality (X1), and promotion (X2) affect customer loyalty (Y).
MODEL KOMUNIKASI TENAGA KESEHATAN DALAM PEMBINAAN WASPADA COVID 19 DI LABORATORIUM PLUS KOTA BATAM Verina, Verina Melisa Putri; Sholihul Abidin ,S.Sos.,M.I.Kom
SCIENTIA JOURNAL Vol 5 No 1 (2022): Volume 5 Nomor 1 2022
Publisher : LPPM Universitas Putera Batam

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

Abstract

Covid-19 is a health problem that has not been resolved until now. The virus that has hit almost all over the world has become a global epidemic that is being sought as a way out for its prevention. There is a lot of information about COVID-19 circulating among the public. Not infrequently a lot of deviant information is conveyed. The role of health workers as people who have the credibility to explain information about this covid-19 This research tries to see how the communication model used by health workers in fostering COVID-19 alert for patients in the laboratory plus the city of Batam to reduce the number of people who are infected and efforts to cure patients who have been infected. The method used is the method of observation, interviews, and documentation. The results showed that the model used to convey information to patients is a direct and indirect communication model.
PENGARUH OPINI AUDIT, RASIO LIKUIDITAS DAN NILAI DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI simamora, Samuel fernando; Ompusunggu, Hermaya
SCIENTIA JOURNAL Vol 5 No 1 (2022): Volume 5 Nomor 1 2022
Publisher : LPPM Universitas Putera Batam

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

Abstract

Banking stock prices during the last 5 years experienced fluctuating stock prices but overall the average decreased by -8% which was probably due to the auditor's opinion, liquidity and dividend value. The purpose of this research is to see the effect of audit opinion, liquidity and dividend value partially or simultaneously on the decline in stock prices in banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. the data in this study is quantitative, the source of the data in this study is secondary data with SPSS 22 analysis, the data collection technique in this study is by doing documentation, namely downloading the company's financial statements. The tests carried out are classical assumption tests, multiple linear regression tests and also tests hypothesis with t test and f test. The sample in this study is included in the type of purposive sampling. Partially, the results show that audit has no partial effect on stock prices with a value of (0.945 > 0.05), liquidity does not partially affect stock prices with a value (0.157 > 0.05), dividend values ​​partially affect stock prices with a value of (0.00 < 0.05), audit opinion, liquidity and value simultaneously affect stock prices with a value (0.00 < 0.05). In conclusion, audit opinion has no partial effect on stock prices or H1 is rejected, liquidity does not partially affect stock prices or H2 is rejected, dividend value has a partial effect on stock prices or H3 is accepted, audit opinion, liquidity and dividends have a simultaneous effect on prices. banking sector companies whose shares are listed on the Indonesia Stock Exchange in 2017-2021 or H4 are accepted.
PENGARUH KUALITAS PELAYANAN, KEPERCAYAAN DAN KEPUASAN PELANGGAN TERHADAP LOYALITAS PELANGGAN PADA PT LUBRICANT INDO MAKMUR ariono, joko; Suhardi
SCIENTIA JOURNAL Vol 5 No 1 (2022): Volume 5 Nomor 1 2022
Publisher : LPPM Universitas Putera Batam

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

Abstract

Market changes make entrepreneurs continue to adapt and monitor today's business competition. The company's key in marketing goods or services is to determine a good or appropriate strategy in facing the competition in the market. Service quality is also a factor that determines the company's success. Because if the quality of service provided to consumers can be well received or in other words in accordance with the expectations of these consumers, the consumers will feel trust and satisfied and will become loyal customers of the company. Trust is also one of the factors that can win the competition in the company. Confidence can also add positive value, whether it's one party's belief in resilience, reliability or another. If the company can make customers feel satisfied, it can create customer loyalty to the company. This research has a comparative causal research type, with a total population of 122 customers. Then the sample size technique uses non-probability sampling where the number of samples is the same as the population. This research shows that service quality, trust and customer satisfaction have a coefficient of determination of 82.5% on customer loyalty at PT Lubricant Indo Makmur.
TINJAUAN HUKUM MENGENAI PERLINDUNGAN KONSUMEN PAKAIAN BEKAS YANG DI IMPOR KE INDONESIA Ajitya, Liscka elvera; ukas
SCIENTIA JOURNAL Vol 5 No 1 (2022): Volume 5 Nomor 1 2022
Publisher : LPPM Universitas Putera Batam

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

Abstract

Selling used clothing is generally an illegal activity. This has been regulated in the Law on Trade which states that every importer is obliged to import goods in new condition. From the provisions of the Trade Law that have been described, a conflict arises where other rules contradict the rules in the Consumer Protection Act called imported goods that still allow business actors to market used goods (including clothing) if they have provided complete and accurate information. This study aims to determine Consumer Protection based on the Law on Consumer Protection. This study uses the author using a type of normative juridical research. The normative juridical research was chosen by the author because the research was carried out by examining library materials through data collection procedures and analysis of laws and regulations to organize and process various legal materials that are in harmony with the formulation of the problem being studied in the preparation of this study. And the legal form that can be taken by consumers can be litigation or non-litigation dispute resolution.
Pengaruh Kompetensi Objektivitas dan Tekanan Anggaran Waktu Terhadap Kualitas Hasil Audit Pada Perwakilan BPKP Provinsi Kepri Nitha, Puspa; Wage, M. Sunarto
SCIENTIA JOURNAL Vol 5 No 1 (2022): Volume 5 Nomor 1 2022
Publisher : LPPM Universitas Putera Batam

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

Abstract

The purpose of this study was to determine the effect of competence, objectivity and time budget pressure on the quality of audit results and research was carried out at the BPKP Representative of the Riau Islands Province. The research was conducted using quantitative methods using SPSS statistical tools, the number of samples was 100 auditors. The results of the study that (1) competence has a positive and significant effect on the Quality of Audit Results at BPKP Representatives of Riau Islands Province; (2) objectivity has a positive and significant effect on the quality of audit results at BPKP Representatives of Riau Islands Province; (3) time budget pressure has a positive and significant effect on the quality of audit results at BPKP Representatives of Riau Islands Province; (4) competence, objectivity, and time budget pressure have a positive and significant effect on the quality of audit results simultaneously at the Riau Islands Province BPKP Representative.
ANALISIS MODAL KERJA DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA: Modal Kerja, Perputaran Persediaan, Profitabilitas Sinaga, Septika; Ompusunggu, Hermaya
SCIENTIA JOURNAL Vol 5 No 1 (2022): Volume 5 Nomor 1 2022
Publisher : LPPM Universitas Putera Batam

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

Abstract

This study aims to determine the analysis of the effect of working capital, inventory turnover on the profitability of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This research consists of working capital variables (X1), inventory turnover (X2) to profitability (Y). This study uses quantitative data types, while the data sources use secondary data with library research data collection techniques. With a population of 30 companies and a sample of 10 companies, the data processing technique used is data processing with SPSS version 25 software. Y). The results of the joint test of Working Capital Variables (X1), Inventory Turnover (X2) showed a significant effect on Profitability (Y). The coefficient of determination of 58.9% indicates that the Working Capital Variable (X1), Inventory Turnover (X2) has an influence of 58.9% on Profitability and the remaining 41.1% is influenced by other variables not examined in this study.
PERAN DINAS KOPERASI DAN USAHA MIKRO DALAM PENANGANAN DAMPAK COVID-19 BAGI UMKM KOTA BATAM Syavitri, Novi; Salsabila, Lubna
SCIENTIA JOURNAL Vol 5 No 1 (2022): Volume 5 Nomor 1 2022
Publisher : LPPM Universitas Putera Batam

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

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are community-based business activities that can increase income and economic equity of the community. Although it’s a strong sector, in fact, MSMEs cannot be separated from the impact of the Covid-19 pandemic. Through the Department of Cooperatives and micro enterprises, it takes the role of the government in carrying out economic recovery again through MSME activities that have been slowed down due to exposure to the Covid-19 pandemic. The purpose of this research is to find out the role of the Cooperative and Microenterprise office in handling the impact of Covid-19 for Batam city MSMEs, so that MSME activities can recover and rise again in the midst of the Covid-19 pandemic or the current post-pandemic. In this research, researchers used qualitative methods with descriptive approach. In handling the impact of Covid-19 for MSMEs, the Batam City Cooperative and Microenterprise Office plays a role in three things, namely as a regulator, facilitator, and catalyst. In all three roles, the Department of Cooperatives and micro enterprises Batam city has performed its role well. However, there are some factors that affect the Department of Cooperatives and Microenterprises in handling the impact of Covid-19 for Batam city MSMEs.

Page 67 of 101 | Total Record : 1002