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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 FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA BATAM SELATAN Octaviani, Vira; Efriyenti, Dian
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.v6i3.8546

Abstract

Taxes provide vital services in a nation, particularly for the sustainability of the government system. Taxes are utilized as a source of money to fund agriculture, trade, industry, health care, education, and other services. The tax business is essential to meeting a country's development needs. The bigger the country's tax revenue, the greater its income.To boost people's prosperity and well-being, more compliance with tax responsibilities is required. Individuals in the KPP Pratama Batam Selatan, however, continue to be noncompliant with their tax duties. There are a variety of elements that influence tax compliance. The study's goal is to look at the influence of tax knowledge, punishments, and rates on tax compliance. Questionnaires are distributed to taxpayers as part of the data gathering process. The purposive sampling approach and the Slovin formula were employed to obtain the sample, which yielded 398 responses. The study found that tax knowledge and tax punishments have a considerable impact on tax compliance, whereas tax rates have an influence but are minor. Taxation knowledge, tax sanctions, and tax rates all have a substantial impact on tax liability.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KOTA BATAM Elisabeth, Gusniar; Efriyenti, Dian
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.v6i2.8552

Abstract

Hotel Tax, classified as a regional tax, possesses the capacity to generate revenue for PAD, thereby potentially stimulating economic growth in Batam City. Determining the efficacy and contribution of hotel tax to original regional income is the objective of this study. The research employed a quantitative descriptive methodology. The present study utilizes secondary data obtained from the Batam city Regional Revenue Agency's (Bapenda) website. The results of the research show that the growth in hotel tax revenue in the city of Batam from 2018 to 2022 has experienced fluctuations and overall the level of effectiveness of hotel taxes can be categorized as very effective, so that the effectiveness of hotel taxes is very effective on Batam City's Regional Original Income. Furthermore, the highest hotel tax contribution in the city of Batam from 2018 to 2022 experienced fluctuations. Overall, the level of hotel tax contribution can be categorized as very contributing, so that the hotel tax contribution greatly contributes to Batam City's Regional Original Income. overall hotel tax efficacy can be classified as very effective, having a positive impact on Batam City's regional original income.Additionally, there were variations in the city of Batam's greatest hotel tax contribution between 2018 and 2022.
PENGARUH FINANCIAL LITERACY, JENJANG PENDIDIKAN DAN PENGETAHUAN AKUNTANSI TERHADAO PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KOTA BATAM Maharani Wibawa, Zahra; Christian L Tobing, Vargo
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.v6i3.8558

Abstract

This research was conducted with the aim of testing and evaluating the influence of Financial Literacy, Educational Level and Accounting Knowledge on the Use of Accounting Information among MSMEs in Batam City. The population in this research is MSME actors in Batu Aji District who are registered at the Batam City Cooperative and MSME Office, namely 164 MSME actors. For the research sample in this study, random sampling techniques were used using the Slovin formula. The results of the Slovin formula calculation, obtained a figure of 116.3 rounded up to 116 respondents. The data used in this research is primary data resulting from distributing questionnaires to MSME players. This research uses quantitative methods, analyzing using descriptive analysis tests, instrument tests, classical assumption tests, multiple linear analysis and hypothesis testing using the IBM SPSS version 25 software program. Based on the results of hypothesis testing (t-test) it is stated that financial literacy, level of education and accounting knowledge partially has a significant effect on the use of accounting information. The results of the simultaneous test (f-test) state that financial literacy, education level and accounting knowledge simultaneously have a significant effect on the use of accounting information. Keywords: Financial Literacy; Education Level; Accounting Knowledge; Use of Accounting Information
Pengaruh Iklim Komunikasi Organisasi Terhadap Kinerja Karyawan Di PT. Flextronics Batam wulandari, indri; Jibrael Rorong, Michael
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.v6i2.8560

Abstract

The role of human resources (HR) is one of the most important resources in an organization. Many workactivities in the work environment experience problems which can result in a lack of coordination in organizinginformation or messages and tasks which are the needs of every employee, from superiors to subordinates,which sometimes do not work effectively. Situations like this affect employee performance at PT FlextronicsBatam. The purpose of this research is to determine the influence of the organizational communication climateon employee performance at PT Flextronics Batam and how much influence the organizational communicationclimate has on employee performance at PT Flextronics Batam. This research method uses a quantitativeapproach with data collection techniques through questionnaires. The results of this research show that 58,7%of the employee performance variable will be influenced by the independent variable, namely CommunicationOrganizational Climate. Meanwhile, the remaining 41,3% of employee performance variables will be influencedby other variables not discussed in this research.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUASAN WAJIB PAJAK PENGGUNA E-FILING DI KANTOR PELAYANAN PAJAK PRATAMA BATAM SELATAN Latif; Efriyenti, Dian Efriyenti
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.v6i2.8564

Abstract

The aim of this research is to analyze how much impact system quality, perceived convenience, security and confidentiality have on taxpayer satisfaction with e-filing users at KPP Pratama South Batam. This data was collected using a questionnaire which was measured using a Likert scale. The population taken in this research were individual taxpayers who reported their taxes using e-filing who were registered at KPP Pratama South Batam, total 61,479 people and the sample from the Slovin formula calculation the sample was obtained in the research This is a total of 398 individual taxpayer respondents. Data were processed using SPSS 25. The results showed that quality had no effect on taxpayer satisfaction using e-filing, perceived ease had a positive effect on taxpayer satisfaction using e-filing, security and confidentiality had an insignificant effect on taxpayer satisfaction using e-filing and together the quality of the system, perceived convenience as well as security and confidentiality have a positive effect on taxpayer satisfaction with e-filing users at KPP Pratama South Batam. The coefficient of determination of 24.6% the remaining 75.4% is influenced by other variables that were not examined in this research.
Pengaruh Pengetahuan Investasi, Financial Technology dan Efikasi Keuangan Terhadap Minat Mahasiswa Akuntansi Berinvestasi di Pasar Modal Situmorang, Siony Veronika; L. Tobing, Vargo Christian
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.v6i3.8573

Abstract

Interest in investing is an encouragement to engage in investment activities with the aim of generating future profits. This study was conducted with the aim of knowing the effect, investment knowledge, financial technology and financial efficacy on accounting students' interest in investing in the capital market. The total population was 1.234 students and the sample in this study was 93 students. Using simple random sampling technique and primary data sources obtained by distributing questionnaires online using google form. Data processing using SPSS (Statistical Package for Social Science) software version 26. Data analysis techniques use validation tests and reliability tests, classical assumption tests to hypothesis testing. The results of hypothesis testing research (t test) investment knowledge partially has no significant effect, financial technology and financial efficacy partially have a significant effect on accounting students' interest in investing in the capital market. Simultaneous test research results (Test f) Investment knowledge variables, financial technology and financial efficacy simultaneously have a significant effect on accounting students' interest in investing in the capital market. The variable of investment knowledge, financial technology and financial efficacy on investment interest has a percentage of 67.9% with the remaining percentage, namely 32.1%, being influenced by other variables.
PENGARUH PERSEPSI KEMUDAHAN PENGGUNAAN, PERSEPSI KEAMANAN, PERSEPSI MANFAAT TERHADAP MINAT PENGGUNAAN E-WALLET PADA MAHASISWA AKUNTANSI DI KOTA BATAM Kie, Daniel; Indonesia, Indonesia
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.v6i1.8579

Abstract

ABSTRACT This research aims to investigate the factors influencing the usage intention of E-wallets among university students, focusing on the perceptions of ease of use, security, and benefits. The research population includes students from six higher education institutions: Universitas Internasional Batam, Universitas Riau Kepulauan, Universitas Universal, Universitas Batam, Politeknik Negeri Batam, and Universitas Ibnu Sina, with a total population of 1,758 students. The research sample consists of 330 students. Data collection was conducted through the distribution of online questionnaires to students from these institutions via Google Forms. The questionnaire items were measured using Likert scales, and data analysis was performed using the IBM SPSS Statistics Version 25 software. The tests conducted in this study include descriptive statistical analysis, data quality assessment involving validity and reliability tests, classical assumption checks including tests for normality, multicollinearity, heteroscedasticity, multiple linear regression analysis, as well as hypothesis testing such as partial and simultaneous tests. Additionally, a coefficient of determination test was conducted to determine how much variability in the dependent variable could be explained by the independent variables in the research model. The results of the testing indicate that perceptions of ease of use and perceived benefits significantly influence the usage intention of E-wallets in Batam city. However, the perception of security does not significantly affect the usage intention of E-wallets.
Pengaruh Citra Merek, Kepercayaan Dan Nilai Pelanggan Terhadap Kepuasan Pelanggan Pengguna Gojek Di Kota Batam Devy Anggraini; Husda, Nur Elfi
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.v6i1.8580

Abstract

This research seeks to explore the influence of brand image, trust and customer value on customersatisfaction of Gojek users in Batam City. This research is an associative type with a quantitative approach.Focus on the Gojek consumer population in Batam City, with a total of 6,180 customers. The samplingtechnique chosen was based on the Slovin formula, producing 376 respondents. By using a multiple linearregression approach, the data analysis process includes various tests, such as data quality tests, classicalassumption tests, influence tests, and hypothesis tests. The results of multiple linear regression analysishave been able to show that brand image has an influence of 23.7% on customer satisfaction. Trust showsan influence of 27.9% on customer satisfaction. Customer value can have a big influence of 28.3% oncustomer satisfaction. The test results contained in the analysis of the coefficient of determination (R2)underline the collective explanatory power of brand image, trust and customer value, which accounted for70.7% of the observed variation in customer satisfaction of Gojek users in Batam City. Apart from that, thefindings are also strengthened by using the t test and F test showing that brand image, trust and overallcustomer value have a positive and significant influence both partially and simultaneously on customersatisfaction of Gojek users in Batam City
PENGARUH KONTEN TIKTOK @REXI TERHADAP MINAT FOLLOWERS UNTUK MODIFIKASI MOTOR Lumban Gaol, Richard Kurnadi; Abidin, Sholihul
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.v6i3.8598

Abstract

One social media platform that is currently quite familiar to Indonesian society is TikTok. TikTok is a social networking platform used to create content in the form of short videos. Someone may become famous on TikTok because of their interesting content; these people are called "tiktokers". One of the most interesting Tiktokers is Rexi. His content has a unique characteristic because he makes motorbike modification videos that his followers are interested in. The research methodology used is a quantitative method that is associative in nature. The sampling technique used in this research is random sampling; The sample consisted of 100 respondents. Research data comes from the results of questionnaires. The data in this study was cleaned using IBM SPSS 25 software. The results of the analysis of Rexi's TikTok account had a positive and significant effect on followers' desire to modify motorbikes. because the value of the influence of the content is significant, 0.000 < 0.05 and the t-calculated value of 15.616 is greater than the t-table value of 1.984, so it can be concluded that H0 is rejected and Ha is accepted
Analisis Non-Performing Loan, Capital Adequacy Ratio Dan Loan to Deposit Ratio Terhadap Profitabilitas BPR Kota Batam Ermi Lubis, Ermi Lubis; Handra Tipa, Handra Tipa
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.v6i1.8618

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tiga variabel independen, yaitu Non-Performing Loan (NPL), Capital Adequacy Ratio (CAR), dan Loan to Deposit Ratio (LDR), terhadap variabel dependen, yaitu Profitabilitas BPR Kota Batam. Populasi penelitian ini adalah seluruh Bank Perkreditan Rakyat (BPR) yang terdaftar di Otoritas Jasa Keuangan (OJK) di Kota Batam pada tahun 2019-2022. Jumlah sampel yang diambil adalah 81, dengan metode pengambilan sampel purposive random sampling. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber dari laporan keuangan BPR Batam selama periode penelitian yang ditentukan. Tipe data yang digunakan adalah data time series. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan software SPSS versi 26. Kesimpulan dari penelitian ini adalah terdapat pengaruh negatif yang signifikan dari Non-Performing Loan terhadap Profitabilitas pada BPR di Batam. Non-Performing Loan (NPL), kemudian ditemukan pengaruh yang signifikan terhadap Rasio Kecukupan Modal terhadap Profitabilitas pada BPR di Batam, dilanjutkan dengan tidak adanya pengaruh terhadap loan to deposit ratio terhadap profitabilitas BPR di Batam, temuan juga menyimpulkan bahwa terdapat pengaruh yang signifikan terhadap Non Performing Loan, Capital Adequacy Ratio dan Loan to Deposit Ratio terhadap Profitabilitas BPR di Batam.Kata kunci: capital adequacy ratio, loan to deposit ratio, non-performing loan, .profitabilitas.

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