SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
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.
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<![CDATA[PENGARUH KUALITAS PRODUK DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN ONLINE SHOP LAZADA DI KOTA BATAM ]]>
<![CDATA[SITEPU, RINALDO]]>;
<![CDATA[Sukati, Inda]]>
<![CDATA[ SCIENTIA JOURNAL Vol 5 No 4 (2023): Scientia Journal ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/scientiajournal.v5i4.7448
<![CDATA[The aims of this Study is to investigate the effect of product quality and brand image on buyingdecision of Lazada online Store in Batam data was collected through questionaire with totalresponden 204. The research finding showed that brand image has a positive and significanteffect on purchasing decisions. The t test on product quality (X1) is obtained 11.778 > t table1.972 and 0.000 significant < 0.05. This means that product quality has a positive and significanteffect on purchasing decisions. So the first hypothesis can be accepted. The t test on brandimage (X2) obtained 14.670 > t table 1.972 and 0.000 significant <0.05. This means that brandimage has a positive and significant effect on purchasing decisions. Then the second hypothesiscan be accepted. Based on the research, there is a link between product quality and brand imageon the purchasing decision of the Lazada online shop. This implies that there is an important rolefor product quality, brand image on purchasing decisions]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI PADA KPP PRATAMA BATAM SELATAN ]]>
<![CDATA[Junita, Melssyka]]>;
<![CDATA[Husda, Anggun Permata]]>
<![CDATA[ SCIENTIA JOURNAL Vol 5 No 4 (2023): Scientia Journal ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/scientiajournal.v5i4.7459
<![CDATA[The author's research is to evaluate the compliance level of individual taxpayers in Batam City. by utilizing thevariable tax amnesty and tax socialization Using a quantitative approach, this research is indicated as a causalassociative research. This study aims to provide and understand the relationship between the variablesinvolved, as measured by a numerical scale. The data collection method uses a questionnaire and distributesit to all individual taxpayers and the number of samples in this study is 100 personal taxpayers registered atKPP Pratama South Batam. Statistical test results show that tax amnesty has a positive effect on taxpayercompliance and tax socialization has a positive effect on taxpayer compliance. Statistical test results show thattax amnesty and tax socialization produce an Fcount of 22.665 and a significance of 0.00. Therefore, the testresults show that tax amnesty and tax socialization have a simultaneous effect on individual taxpayercompliance]]>
<![CDATA[Pengaruh Persepsi, Pengetahuan Akuntansi, dan Skala Usaha terhadap Pengggunaan Sistem Informasi Akuntansi Pada Usaha Mikro, Kecil, dan Menengah ]]>
<![CDATA[Putri, Rizky Rahmalia]]>;
<![CDATA[Effendi, Syahril]]>
<![CDATA[ SCIENTIA JOURNAL Vol 5 No 5 (2023): Scientia Journal ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/scientiajournal.v5i5.7481
<![CDATA[This study aims to determine the effect of the effect of MSMES Actors perceptions of accounting on the use ofaccounting information system, the effect of accounting knowledge on the use of accounting informationsystem, and the effect of business scale on the use of accounting information system. The sample of thisresearch is SMEs in the city of Batam as many as 100 SMES. The hypothesis testing technique used ismultiple linear regression and multiple coefficients of determination, which are used to measure the effect ofmore than one independent variable on the depent variable through the validity and reliability test stages, theclassical assumption test of multicollinearity, heteroscedasticity, auto corellation, t test; F test. The result ofthus research indicate that (1) there is no positive influence of the perception of MSME actors on the use ofaccounting information system. (2) there is no positive effect of accounting knowledge on the use of accountinginformation system. (3) there is a positive effect of business scale on the use of accounting information system.(4) there is a positive influence on the perception of MSME actors about accounting, accounting knowledge,and business scale on the use of accounting information system.]]>
<![CDATA[PENGARUH PELAYANAN FISKUS, EFEKTIVITAS SISTEM PERPAJAKAN, DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA BATAM SELATAN ]]>
<![CDATA[Pasaribu, Sara]]>;
<![CDATA[Husda, Anggun Permata]]>
<![CDATA[ SCIENTIA JOURNAL Vol 5 No 5 (2023): Scientia Journal ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/scientiajournal.v5i5.7482
<![CDATA[Taxpayer compliance is a situation where the taxpayer fulfills all tax obligations and exercises his tax rights. This study aims to determine and analyze the influence of tax authorities, effectiveness of the tax system, and awareness of taxpayers on taxpayer compliance. Researchers used quantitative research with a sample of 100 people obtained using the formulaslovin. The sampling technique used in this study isprobability by methodsimple random sampling. Data collection was carried out by distributing questionnaires and using a Likert scale which was then processed using the SPSS Version 25 program. The results showed that the tax service variable had an effect on individual taxpayer compliance with a significant T-test value of 0.001 which is less than 0.05. The effectiveness of the taxation system variable also influences individual taxpayer compliance with a significant T-test value of 0.001 which is less than 0.05. As well as the variable taxpayer awareness has an effect on individual taxpayer compliance with a significant value of the T test of 0.006 which is less than 0.05. This gives the conclusion that the variables of tax authorities, the effectiveness of the taxation system, and taxpayer awareness have an effect on taxpayer compliance]]>
<![CDATA[PENGARUH KUALITAS PRODUK DAN PERSEPSI RESIKO TERHADAP KEPUTUSAN PEMBELIAN E-COMMERCE TOKOPEDIA PADA MASYARAKAT KOTA BATAM ]]>
<![CDATA[Saragih, Pandapotan Saragih]]>;
<![CDATA[Nainggolan, Nora Pitri]]>
<![CDATA[ SCIENTIA JOURNAL Vol 5 No 3 (2023): Scientia Journal ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/scientiajournal.v5i3.7483
<![CDATA[This study aims to observe and analyze the associations experienced with variables, product quality and risk perception in Tokopedia E-commerce shopping decisions for residents of Batam City. This study uses a quantitative descriptive method. The data collection was carried out by distributing questionnaires to a total of respondents in which the respondents were residents of Taman Anugrah Housing Rt/Rw 001/015 Tembesi Village, Sagulung District, Batam City, a total of 156 respondents. Using the SPSS tool version 26. set on randome sampling technique. Through statistical tests it was observed if the variable product quality and risk perception were normally distributed. Through the acquisition of the t test shows if the product quality variable has a significant impact on the purchase decision as well as the risk perception variable has a significant impact on the purchase decision. but the results of the f test with others say that the variable product quality and risk perception have a positive and significant impact on Tokopedia E-commerce shopping decisions for residents of Batam City. Keywords: Product Quality; Perceived Risk; Purchase Decision.]]>
<![CDATA[ANALISIS PENERAPAN SAK EMKM DALAM PENYUSUNAN LAPORAN KEUANGAN PADA USAHA MIKRO KECIL MENENGAH DI KOTA BATAM ]]>
<![CDATA[Melinda, Melinda A. J Munthe]]>;
<![CDATA[Purba, Mortigor Afrizal]]>
<![CDATA[ SCIENTIA JOURNAL Vol 5 No 3 (2023): Scientia Journal ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/scientiajournal.v5i3.7516
<![CDATA[This study aims to analyze the application of SAK EMKM in the preparation of financial reports on small and medium micro businesses in Batam City. This study used a descriptive and quantitative statistical approach with a population of 700 MSMEs registered with the Batam City Cooperatives and Small and Medium Enterprises Office and the sample in this study consisted of 100 respondents and used a questionnaire as a data collection instrument. From the data analysis, it was found that SAK EMKM did not affect financial reports with t count (1.276) < t table (1.983) and MSME socialization had an effect on financial reports with t count (6.462) > t table (1.983). Simultaneously the results of the EMKM SAK F test and MSME outreach have an effect on financial reports with a calculated F value (28.566) > F table 2.69)]]>
<![CDATA[PENGARUH PROMOSI, KEPERCAYAAN, KEMUDAHAN TERHADAP KEPUTUSAN PEMBELIAN PADA PT. BILLINDO UTAMA ]]>
<![CDATA[Lin, Kelly]]>;
<![CDATA[Evyanto, Winda]]>
<![CDATA[ SCIENTIA JOURNAL Vol 5 No 3 (2023): Scientia Journal ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/scientiajournal.v5i3.7529
<![CDATA[This study aims to examine and analyze the effect of promotion, trust, and convenience on purchasing decisions of PT. Billindo Utama. The variables in this study are promotion variables (X1), trust (X2), ease (X3) of purchasing decisions (Y) at PT. Billindo Utama. The number of samples in this study were 100 consumers. The sampling technique uses accidental sampling. Testing the effect in this study used multiple linear analysis and analysis of the coefficient of determination (R2), testing the hypothesis using the t test and f test using the SPSS version 25 software program. The results showed the influence of promotion, trust, and convenience variables. partially and simultaneously have a significant effect on purchasing decisions at PT Billindo Utama in Batam City.]]>
<![CDATA[POLA KOMUNIKASI ANTARUMAT BERAGAMA DALAM MENCIPTAKAN KERUKUNAN DI MAHA VIHARA DUTA MAITREYA KOTA BATAM ]]>
<![CDATA[Agustina, Risma Maya]]>;
<![CDATA[Rorong, Michael Jibrael]]>
<![CDATA[ SCIENTIA JOURNAL Vol 5 No 4 (2023): Scientia Journal ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/scientiajournal.v5i4.7530
<![CDATA[Communications is one of the normal things for humans life. The result of this research is that the pattern ofinter-religious communications formed at Maha Vihara Duta Maitreya Batam uses personal communicationsand gorup communication with the aim of maintaining inter-religious tolerance in communcating with theestablishment of this communication.namely the occurence of two-way communication and the occurence offeedback between the sender of the message and the recipient of the message. In this communication pattern,communication is established between religious communities at the Maha Vihara Duta Maitreya, which iscreated at major monastic events such as Chinese New Year Celebrations, Vesak, and Moon Cake events]]>
<![CDATA[ANALISIS LAPORAN KEUANGAN TERHADAP PENILAIAN KINERJA KEUANGAN PT TRANS MULTI CARGO KOTA BATAM ]]>
<![CDATA[Bedaru, Adi]]>;
<![CDATA[Effendi, Syahril]]>
<![CDATA[ SCIENTIA JOURNAL Vol 5 No 3 (2023): Scientia Journal ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/scientiajournal.v5i3.7534
<![CDATA[This study aims to determine the company's financial performance as assessed by financial ratio analysis at PT. Trans Multi Cargo from 2018 to 2021. The data analysis method used is a quantitative descriptive method using measurements of liquidity ratios, solvency, activity and profitability. based on the results of research on the liquidity ratio in the 2018-2021 period it can be said that it is not good because the company has difficulty paying off current liabilities using current assets owned by the company. Based on solvency in the 2018-2021 period, it is quite good where it has increased every year, this is due to low corporate spending originating from loans. Based on activities in the 2018-2021 period, it is quite good where every year there is an increase in this situation. This situation must be maintained so that the use of company assets is more effective and efficient. Meanwhile, based on profitability in the 2018-2021 period, this shows an increase in profits or profits generated in the company]]>
<![CDATA[Pengaruh Promosi dan Kemanan Berbelanja Terhadap Minat Beli Konsumen pada Situs Belanja Online Blibli.com di Kota Batam ]]>
<![CDATA[Widodo, Slamet]]>;
<![CDATA[Suhardi, Suhardi]]>
<![CDATA[ SCIENTIA JOURNAL Vol 5 No 4 (2023): Scientia Journal ]]>
Publisher : <![CDATA[LPPM Universitas Putera Batam ]]>
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DOI: 10.33884/scientiajournal.v5i4.7538
<![CDATA[This study aims to determine the effect of promotion, shopping safety on consumer buying interest on the Blibli.com online site in Batam city. In this study using quantitative descriptive analysis and quantitative multiple regression analysis. The sample data studied totaled 101 samples obtained from data collection using a link questionnaire which was distributed to respondents via social media and directly. The accidental sampling technique is the technique used for sampling in this study where all people who happen to meet researchers can be sampled if they meet the characteristics needed by researchers. The results of this study indicate that the promotion and security variables partially and simultaneously have a significant effect on consumer buying interest.]]>
