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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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Pengaruh Perputaran Persediaan dan Penjualan Terhadap Profitabilitas PT Sumber Alfaria Trijaya Tbk Kota Batam Gulo, Yahadi; Tipa, Handra
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.v6i3.8638

Abstract

IIncreases in inventory turnover and sales growth are not always followed by increases in profitability at PT. Sumber Alfaria Trijaya, Tbk Batam. Testing and analyzing inventory turnover and sales simultaneously influence PT's profitability. Sumber Alfaria Trijaya Batam. The design of this research is research using a quantitative approach. In this research, the population used by researchers is PT. SUMBER ALFARIA TRIJAYA TBK Batam City in 2018-2022. So the population in this study consists of 63 Alfamart outlets in Batam City. Inventory turnover has a significant positive effect on profitability, because the higher the level of inventory turnover, the higher the costs that can be reduced so that the greater the ROA a company obtains. Sales have a significant positive effect on profitability, where when the amount of sales growth increases, ROA will also increase. Inventory turnover and sales simultaneously have a significant effect on profitability, so that increasing inventory turnover and sales will increase the company's ROA. Companies must review the level of the inventory it has and the company must improve its techniques for managing and controlling inventory, so that it does not become empty or excessive so that it will not incur maintenance costs and ordering costs, losses and profits can be increased.Keywords: inventory turnover (IT),sales growts and profitability (ROA)
AKIBAT HUKUM PELAKSANAAN PERSIDANGAN E-COURT STUDI PUTUSAN 17/G/2021/PTUN.TPI TERHADAP MODERNISASI PERADILAN Lumban Tobing, Remy Fillippine Astrada; Ukas, Ukas
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.v6i3.8639

Abstract

ABSTRACTThe development of the trial was renewed through perma number 1 of 2019 concerning the administration ofcases and trials in courts electronically. Through the e-court, the judicial process is carried out electronically.However, the verification process is still carried out according to the usual procedure. The conclusion of thewriting is an analysis of the trial process number 17/g/2021/ptun.tpi on the evidentiary agenda related toemployment disputes
PENGARUH MOTIVASI, PERSEPSI DAN PENGETAHUAN PAJAK TERHADAP MINAT MAHASISWA DALAM PEMILIHAN KARIR DI BIDANG PERPAJAKAN manurung, henok rolencius; 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.v6i2.8644

Abstract

This research aims to analyze the factors of accounting program (study) students in choosing their job or profession after graduating from the Faculty of Accounting, and also this research analyzes the general differences between students in the accounting study program who have studied taxation. The factors analyzed in this research are motivation factors, perceptions and knowledge of taxation at five universities on Batam Island, both state universities and private universities that have accounting study programs. The scope of students who were respondents were Accounting study program students who had studied taxation in the 5th semester and students in the 6th semester. The population in this study was 1,094 purposive respondents and 293 Convenience students. The results of this research show that students on Batam Island who work while studying only focus on careers in student work, influence, motivation and interest in the field of taxation. In this research, students only focus on career work with support in the field of Accounting because students on Batam Island work while studying. .Keywords: Interest In Career Selection In Taxation; Motivasion, Perception; Tax Knowladge
A PENGARUH PENGETAHUAN AKUNTANSI, PERSEPSI DAN SKALA USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PELAKU UMKM KOTA BATAM Simamora, Rikki P; Jansrol , Viola Syukrina E
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.v6i3.8652

Abstract

Pengelolaan keuangan pada UMKM masih tergolong rendah, hal ini terlihat dari masih banyak UMKM yang belum menggunakan informasi akuntansi dalam menjalankan usahanya. Ada berbagai faktor yang dapat mempengaruhi penggunaan informasi akuntansi pada UMKM, antara lain pengetahuan akuntansi, persepsi, dan skala usaha. Tujuan dari penelitian ini adalah untuk menguji dan mengevaluasi secara parsial atau simultan apakah pengetahuan akuntansi, persepsi dan skala usaha berpengaruh terhadap penggunaan informasi akuntansi pada UMKM di Kota Batam. Jenis penelitian ini adalah penelitian kuantitatif, sumber data primer diperoleh melalui kuesioner dengan bantuan Google form. Populasinya adalah UMKM yang terdapat pada Dinas UKM dan Koperasi Kota Batam yang mempunyai omzet tahunan sebesar Rp50 juta yaitu 370 UMKM. Sampel penelitian ini menggunakan teknik random sampling dan sampel ditentukan dengan menggunakan rumus Slovin yaitu 192 sampel. Teknik analisis dan pengolahan data menggunakan SPSS 25. Hipotesis penelitian adalah pengetahuan akuntansi berpengaruh signifikan terhadap penggunaan informasi akuntansi, persepsi berpengaruh signifikan terhadap penggunaan informasi akuntansi, skala bisnis berpengaruh signifikan terhadap penggunaan informasi akuntansi, penggunaan informasi akuntansi dan pengetahuan akuntansi, persepsi dan skala usaha secara simultan berpengaruh terhadap penggunaan informasi akuntansi. Hasil penelitian secara parsial menunjukkan bahwa pengetahuan akuntansi berpengaruh tidak signifikan terhadap penggunaan informasi akuntansi, persepsi berpengaruh signifikan terhadap penggunaan informasi akuntansi, skala usaha berpengaruh signifikan terhadap penggunaan informasi akuntansi. Secara simultan pengetahuan akuntansi, persepsi dan skala usaha berpengaruh secara simultan terhadap penggunaan informasi akuntansi. Kesimpulan dari penelitian ini adalah H1 ditolak, H2 diterima, H3 diterima dan H4 diterima.
PENGARUH KREDIBILITAS KONTEN TIKTOKROBBYYULIENDRA (ROBBYYULIENDRA) TERHADAP KEBUTUHAN INFORMASI FOLLOWERS Noval, Novallano; Cindo, Ageng Rara Cindoswari, S.P., M.Si.
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.v6i2.8659

Abstract

The development of social media today, makes changes in behavior patterns in individuals. One of these social media is the Tiktok application. This now favored by various groups ranging from adults, teenagers to children. With this application, content creators can express themselves through educational, funny and unique videos. The research method used is a quantitative method. The theory used is the theory of media dependency. This study aims to determine the impact of the Tiktok application on the behavior of TikTok followers @robbyyuliedera. The data collection uses a questionnaire. while for data analysis using three flow of activities namely data collection, data reduction, data presentation, and drawing conclusions One of the new forms of communication offered in the world of the internet is social media. Where by using social media on the internet, users can multiply words or things that they experience. The sample was obtained based on the population of followers of the Tik Tok account @robbyyuliendra as of August 10, 2022. This research is to explain the variables identified through technical analysis. Correlation analysis is used to measure the relationship between two variables, the basic idea of correlation analysis is to report the relationship between two variablesKeywords: Education About Missing Information on Followers.
ANALISIS IMPLEMENTASI SISTEM INFORMASI AKUNTANSI MENGGUNAKAN SOFTWARE ACCURATE PADA PT RAINBOW TUBULARS MANUFACTURE Simamora, Ramli Honest; Janrosl, Viola Syukrina E.
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.v6i3.8664

Abstract

This study analyzes the application of accurate software at PT. Rainbow Tubulars Manufacute especially in the flow of the purchasing cycle, preparation of human resources for the application of accurate software, and fanning reports of receipts of goods into accurate software. This study aims to determine the application of accurate software in the purchase cycle is effective and efficient, and the information generated can help users of accurate information. This research uses qualitative methods and descriptive approaches by describing, describing, collecting data, managing and presenting observational data. The result of this study is that the application of accurate software has been compiled and planned with the existence of standard operating procedures in the purchasing cycle that have been made by the company's management and already have competent human resources in their fields with training for each accurate user to add basic and user proficiency
EFEKTIVITAS DAN KONTRIBUSI PAJAK HOTEL, PAJAK RESTORAN, DAN PAJAK HIBURAN TERHADAPPENDAPATAN ASLI DAERAH KOTA BATAM Suyanti, Suyanti; Natalia, Erni Yanti
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.v6i3.8665

Abstract

This research aims to determine the effectiveness and contribution of hotel tax, restaurant tax andentertainment tax to Batam City's original regional income. This research is qualitative research with adescriptive analysis approach. The population in this study is the projection and realization of thefinancial reports of the Batam City Regional Revenue Agency for 2019-2021 using a random samplingmethod based on regional location (Cluster Random Sampling) by collecting data from the officialwebsite of the Regional Revenue Information System or SIEPENDA of Batam City. From the resultsResearch shows that the level of effectiveness of hotel, restaurant and entertainment tax collection onBatam City's PAD can be said to be effective. This is supported by Batam being a region that relies onthe tourism sector as a source of PAD. The contribution of Hotel, Restaurant and Entertainment Taxesto Batam City's PAD is less effective. Based on the results of the ratio calculations that have beencarried out, Batam City's hotel, restaurant and entertainment tax revenues contribute less to BatamCity's PAD. This is indicated by the contribution percentage being below 10%
PERAN KEPOLISIAN DALAM MENANGGULANGI TINDAK PIDANA PERJUDIAN GELPER DI WILAYAH KOTA BATAM: PERAN KEPOLISIAN DALAM MENANGGULANGI TINDAK PIDANA PERJUDIAN GELPER DI WILAYAH KOTA BATAM Aulia, Novia
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.v6i2.8669

Abstract

Seeing the development of the current era, as well as the rapid advancement of technology, certainly has aninfluence both from the positive and negative sides. Riau Islands, especially Batam City itself is a city that is directlyadjacent to neighboring countries. This certainly has a lot of influence on the city itself, where the City adopts manycultural cultures from neighboring countries, starting from the culture that builds Batam City in a better direction,but also adopts its entertainment culture such as gambling, where gambling itself is prohibited in Indonesia. Inwriting this thesis, the author has a goal, namely first, to find out the process of gambling law enforcement,especially this GELPER gambling in Batam City Then its relevance to the Gambling Law; second, to find out theprecautions taken by the Riau Islands POLDA in the process of tackling GELPER gambling in Batam City; Third,to find out the obstacles and obstacles of the Riau Islands POLDA in handling the GELPER gambling case inBatam City. This type of panelitian is an empirical panelitian where the author directly conducts an interview at theRiau Islands POLDA office, and pours it in a descriptive form which means describing through writing what theauthor has obtained in the field. Then from the results of the interview, the author found the results of research inwhich the gambling case carried out in the game arena still cannot be ascertained. and concluded that gamblingcases in the gaming arena already exist, but no case has yet entered the Batam City Police Chief.
Sofhia Pengaruh Literasi Keuangan, Overconfidence, dan Toleransi Risiko Terhadap Keputusan Investasi Sofhia, Sofhia Riski Rezanuari; Viola, Viola Syukrina E Janrosl
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.v6i3.8673

Abstract

The rise in illegal investment insidents in Batam indicates that people’s financial literacy is still lited. The high level of overconfidence among some people cause many of them to become victims of investment fraud in Batam. This occurs because people want to gain instant profits wthouth thinking about the risks.The method in this research uses a kuantitatif approach. This reserarch aims to evaluate the influence of financial literacy, overconfidence and risk tolerance on investment decision in Batam. The population in this study were accounting student from five universities in Batam. Sampling using purposive sampling technique, obtained 302 respondents. The results of this research state that financial literacy has a positive and significant effect on investment decision, overconfidence has a positive and significant effect on investmenct decisions, and risk tolerance has a positive and significant effect on investment decision. the result on the F test state that financial literacy, overconfidence and risk tolerance together has a positive and significant effect on investment decisions.The coefficient of determination test in this study was 0,670 or 67% of the variable investment decision. Meanwhile, the remaining 33% was influenced variables not identified in this research.
PENGARUH PEMAHAMAN PERPAJAKAN, KESADARAN PERPAJAKAN DAN PENERAPAN E�FILING TERHADAP KEPATUHAN WAJIB PAJAK DI  KOTA BATAM Silalahi, Monalisa; Ompusunggu, Hermaya
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.v6i2.8678

Abstract

The study aims to evaluate the effect of understanding taxation, tax awareness and the application of e-filing on taxpayer compliance in Batam City. The methodology used is quantitative; numerical information from the data provided will be statistical tests related to taxpayer compliance. The population is 400,034 individual taxpayers recorded in KPP Pratama Batam Selatan in 2022. The sample collection method used is a random sampling technique through a random selection process. The results of the sample calculation of researchers applying the Slovin formula with a population of 400,034 and an error rate of 10%. Researchers get 99.9 respondents, rounded up to 100. The data collection technique uses a questionnaire in which respondents provide answers to a series of questions posed using a G-forrm measured on a Likert scale. Tests carried out in this study include descriptive analysis, validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test t test, f test and coefficient of determination test. SPSS 26 program used to manage data. The partial findings are that tax understanding, awareness, E-Filing Implementation has a positive effect on taxpayer compliance, simultaneously that Taxpayer Compliance (Y) is significantly influenced by the variables of Tax Understanding (X1), Tax Awareness (X2), and E-Filing Implementation (X3).

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