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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
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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PENGARUH PEMAHAMAN, KESADARAN WAJIB PAJAK DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI DI BATAM Linda, Emilia; Banjarnahor, Haposan
SCIENTIA JOURNAL Vol 6 No 1 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i1.8466

Abstract

The taxpayer compliance in Batam City is still considered in low level. It reflects from the comparisonbetween the number of registered taxpayer and the actual number of taxpayers reporting Annual NotificationLetter / Surat Pemberitahuan Tahunan (SPT). This research aims to examine the influence of theUnderstanding on Taxation, the awareness of Taxpayers and the service quality at Tax Office towards theTaxpayers. This research takes datas samples from 101 respondents in Batam City who considered asindividual taxpayer by using survey method through questioners which have been fulfilled with the answersfrom the respondents. The technique of data analysis used in this research is the validity test, reliability test,classical assumption test, multiple linear regression, t test, f test and determination coefficient test. As theresult, this research finds that the impact of Understanding on Taxation and the service quality at Tax Officebrings positive and significant effect on taxpayer’s compliance. However, Taxpayer awareness does notbring significant effect on Taxpayer’s compliance.Keywords: Understanding on Taxation, awareness of Taxpayer, service quality and the compliance ofTaxpayer.
PENGARUH KOMPETENSI, SISTEM INFORMASI AKUNTANSI DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KINERJA UMKM KOTA BATAM Ayani, Nia; Banjarnahor, Haposan
SCIENTIA JOURNAL Vol 6 No 2 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i2.8468

Abstract

Micro, Small and Medium Enterprises (MSMEs) are a business that is able to help the economic growth of the Indonesian state where these MSMEs are able to open jobs and this will reduce poverty and aggregation. The purpose of this study is to determine whether Competence, Accounting Information Systems and Information Technology Utilization affect the Performance of MSMEs in Batam City. The data source used is from primary data through questionnaire distribution. The data analysis technique used in the study is to analyze multiple liner regrenances with the ordinary least square method, but because heterokedacity occurs, researchers use the estimates parameter with robust standard errors as a benchmark in determining significance. The results of the research show that HR Competence and Accounting Information Systems have a significant effect on MSME performance, while the use of information technology does not affect MSME performance. This research is expected to provide a more comprehensive understanding of the importance of improving MSME performance in Batam.
Pengaruh Daya Tarik Iklan Melalui Instagram Dan Minat Beli Terhadap Keputusan Pembelian Pada Luar Garis Coffee Hermawan, Fadly Dwi; Saputra, Asron
SCIENTIA JOURNAL Vol 6 No 1 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i1.8492

Abstract

This research or observation have main goal to known the influece of interest buyingand interest advertising that to purchase decision on Luar Garis Coffee. The location forthe object reserch is in Batam, it is Luar Garis Coffee. The population in this observation isthe consumer that buying a product`s in Luar Garis Coffee. This research have 7.776people as the population and the sample is 380 people. The research isi usingnonprobability sampling for the technique sampling. the The data in this researc will collectby the questionnaire and going to process by SPSS V.26 aplication from IBM Statistic. Allthe sample in this observation will fill the questionnaire. from the data that have beencollect, the result from analysis by the SPSS V.26 is the interest buying and interestadvertising can influence purchase decision on Luar Garis Coffee. We can see the FValue, it is 295,36.
Pengaruh Audit Internal, Efektivitas Komite Audit, Dan Pengendalian Internal Terhadap Pencegahan Fraud Pada Bank BUMN Di Batam Anggiena, Anggiena; Prima, Argo Putra
SCIENTIA JOURNAL Vol 6 No 1 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i1.8494

Abstract

Not a few cases of fraud that occur in state-owned banks due to the weak internal role of their companies. This study was conducted to determine the effect of internal audit, audit committee effectiveness, and internal control on fraud prevention. The method of data analysis carried out is by distributing questionnaires to bank employees consisting of employees who work in the field of operations, credit, and technology and information. This research uses a quantitative approach. The data analysis technique uses multiple linear regression analysis, t-test, F test, and determination coefficient test (R2) and uses classical assumption tests, namely normality test, multicollinearity test, and heteroscedasticity test. Based on the t-test, internal audit has a positive effect on fraud prevention at BUMN Banks in Batam, the effectiveness of the audit committee has a positive effect on fraud prevention at BUMN Banks in Batam, and internal control has no effect on fraud prevention at BUMN Banks in Batam. Based on the F hypothesis test, internal audit, audit committee effectiveness, and internal control significantly positively affect fraud prevention at BUMN Banks in Batam. Keywords: Internal Audit; Audit Committee Efectiveness; Internal Control; Fraud Prevention.
Pengaruh Parental Influence, Personalitas Dan Penghargaan Finansial Terhadap Minat Mahasiswa Akuntansi Dalam Pemilihan Karir Menjadi Akuntan Publik Octaviani Ismail, Yollanda; Tobing, Vargo Christian L.
SCIENTIA JOURNAL Vol 6 No 3 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i3.8499

Abstract

Research on accounting students' interest in a career to become a public accountant is one of the main things to do so that public accountants are in great demand by accounting student graduates. This research uses a quantitative approach. The population is students majoring in accounting in Batam City who are registered on the DIKTI website, learning year 2023/2024 with a total of 1,234 students. The results of the study through the t test, parental influence and personality variables partially did not have a significant effect on the interest of accounting students in becoming public accountants. Financial reward variable partially has a significant effect on the interest of accounting students in becoming public accountants. The results of the study based on the calculated F value on the three independent variables, namely parental influence, personality and financial rewards, simultaneously have a significant effect on the interest of accounting students in becoming public accountants. The Adjusted R Square result is 0.417 or 41.7%, means that the influence of parental influence, personality and financial rewards on the interest of accounting students is at a percentage of 41.7% and the rest is influenced by other variables as 58.3%.
ANALISIS KEPUTUSAN PEMBELIAN PRODUK HONDA BEAT DI KOTA BATAM: Brand Image, Product Design, Product quality, Purchase Decision. Alif, Nauval; Evyanto, Winda
SCIENTIA JOURNAL Vol 6 No 2 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i2.8503

Abstract

Along with the needs and demands of the community for adequate transportation facilities, thus encouraging the development of the automotive industry in Indonesia to accelerate and tend to increase every year. In Batam city itself, motorcycle competition is very tight, because the majority of the population works in various industrial sectors. People value using motorcycles as a means of transportation. Quantitative method as a method by analyzing data on populations or samples for testing predetermined hypotheses. The population contained in this study are all users of the Honda Beat infinite brand motorbikes in the city of Batam. The calculated F value is 75.579 and the significant value obtained is 0.000 below the required value of 0.05 and above the F table value of 2.70, thus simultaneously the variables in this study have an effect on the dependent variable. The variable product quality, product design is below the significant value of 0.05 and higher than the t table of 1.984, meaning that both variables have a significant effect on purchasing decisions. Brand image variable has a value below significant, it is stated that it has no significant effect on purchasing decisions.
Faktor-faktor Yang Mempengaruhi Minat Investasi Mahasiswa Pada Pasar Modal Di Kota Batam Putri, Yehesy Pernanda; Hikmah, Hikmah
SCIENTIA JOURNAL Vol 6 No 3 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i3.8538

Abstract

This research aims to determine the magnitude of the influence or relationship between Investment Knowledge, investment risk and investment returns on the capital market in Batam City. Before entering the world of investment or capital markets, knowledge about investment is required, including an understanding of the potential risks and profits associated with investment. This research uses quantitative research with the type of replication research and uses a total of 329 respondents with non-probability sampling techniques and purposive sampling methods in sampling techniques where respondents only focus on management study program students at Putera Batam College and Riau Islands College. Data was also taken from journals, books and distributing questionnaires to predetermined respondents. With the help of the SPSS version 26 program, the results were obtained that investment information factors, speculation opportunities and speculation returns influence student speculation premiums in the capital market in Batam City
PENGARUH PENGETAHUAN PERPAJAKAN, SELF-EFFICACY DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA BERKARIR SEBAGAI KONSULTAN PAJAK Minardo, Minardo Sihombing
SCIENTIA JOURNAL Vol 6 No 2 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i2.8539

Abstract

The tax consultant profession in Batam City is still small; this is due to the low interest of accounting students in a career as a tax consultant. Factors causing low student interest in a career as a tax consultant include taxation knowledge, self-efficacy, and labor market considerations. This study aims to determine whether taxation knowledge, self-efficacy, and labor market considerations affect the interest of accounting students in a career as a tax consultant. The data analysis method used in this study consists of descriptive statistical tests, data quality tests consisting of validity tests and reliability tests, classical assumption tests, multiple linear regression tests, determination coefficient tests, and hypothesis tests consisting of t tests and f tests. The hypothesis in this study shows that partially taxation knowledge, self-efficacy, and labor market considerations have a positive and significant effect on the interest of accounting students in a career as a tax consultant, and simultaneously, taxation knowledge, self-efficacy, and labor market considerations have a positive and significant effect on the interest of accounting students in a career as a tax consultant. The test of the coefficient of determination in this study amounted to 0.397, or 39.7%, of the variable accounting student interest in a career as a tax consultant. Meanwhile, the remaining 60.3% is influenced by variables not identified in this study.
IMPLEMENTASI PELAYANAN BERBASIS ELEKTRONIK DI DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU DI KOTA BATAM Sombo, Agustina; Dompak, Timbul
SCIENTIA JOURNAL Vol 6 No 1 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i1.8544

Abstract

Numerous system modifications were made during the transitional period that followed Ministerial Regulation Number 24 of 2018 about Electronically Integrated Business Licensing Services. Two examples of these changes are the PTSP system to OSS and guidelines for managing the shift from offline to online services. A purposive sample and a qualitative technique are employed in this study. The research instruments were observations and interviews. Data collection techniques include document analysis, field notebook use, and interviewing guidelines. Interviews and in-person field observations were conducted. Data collection was done continuously. data analysis with an approach based on themes. triangulating data to make sure the outcomes are reliable. The informed consent was given by the participants after they received all research information in writing. The results showed that the Easy PTSP online system and Online Single Submission (OSS) improved Batam City's competitiveness. Scene Digital The Easy PTSP Online system makes the licensing procedure faster and easier, higher input efficiency and output quality as compared to other services.
ANALISIS IMPLIKASI ADAT YANG DI LANGGAR TERKAIT DENGAN PELANGGARAN HAK ASASI MANUSIA MENURUT HUKUM ADAT NUSA TENGGARA TIMUR (KABUPATEN SUMBA) Khalik Salim, Idgham; Svinarky, Irene
SCIENTIA JOURNAL Vol 6 No 2 (2024): Scientia Journal
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/scientiajournal.v6i2.8545

Abstract

Indonesia is a country with diverse ethnicities, cultures and customs. Each tribe has customary law toregulate the behavior of its people, such as Sumba Island with the customary law of Piti Maranggangu(arrest marriage). Arrest marriage is a process where a woman is taken by force to become a wife. Theaim of this research is to determine whether customary criminal cases can be linked to Indonesian positivelaw in terms of human rights violations. Normative legal research is used by the author as a type ofresearch in this research to explain Customary law that lives in society is unwritten law, and lives in themidst of traditional society which is inherited from ancestors. The nature of the research used isdescriptive. The discussion in this research is the application of the customary law of marriage andcapture which is a living tradition in society which is rseflected in their patterns of action in accordance withtheir customs and socio-cultural patterns. In the 1945 Constitution, Article 18B section (2) emphasizes therecognition and respect for the unity of customary law communities and their rights by the state as long asthey are in line with the constitution, but in reality there are still customary laws whose customarysanctions violate the constitution and also violate human rights based on Law Number 39 of 1999concerning Human Rights.

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