Universitas Putera Batam (UPB): Open Journal Systems
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ANALISIS DAN PERANCANGAN APLIKASI PENJUALAN PAKET TRAVEL BERBASIS WEB DENGAN METODE MODEL VIEW CONTROL
Full text linkIn this digital era, the tourism industry is one of the sectors that highly requires technology, such as the use of applications or websites, to remain competitive and reach a broader range of customer seeking tour and travel services. Tourism continues to grow rapidly alongside the increasing public interest in business, educational, or recreational travel. However, several challenges often arise in managing travel package sales, such as difficulties in booking processes due to limited accessibility, inefficient data management and a lack of flexibility in meeting customer needs. A structured system is designed using the Model View Controller (MVC) method to address these issues and meet the needs of both customers and companies effectively
IMPLEMENTASI APLIKASI E-COMMERCE BERBASIS ANDROID MENGGUNAKAN METODE WATERFALL
Full text linkThe development of digital technology, especially the internet, has provided convenience in various activities, including e-commerce-based transactions. This research aims to develop an e-commerce application for Markibong, an online store that offers various souvenirs from Batam, such as food, souvenirs, and clothing.This application is built using the open source Android platform to improve the efficiency of marketing, sales, and transaction processes. The development process follows the Waterfall method in the Software Development Life Cycle (SDLC), including needs analysis to the implementation stage. With this application, it is expected to expand customer access and increase revenue for Markibong stores
PERBAIKAN KUALITAS MOLD PROSES INJECTION MOLDING PADA PT GIKEN PRECISION INDONESIA
Full text linkPT Giken Precision Indonesia is a manufacturing company specializing in plastic molding products, located in Batam and established in 1991. Based on field observations, frequent mold damage in injection molding machines has resulted in defects in the wing eater product. This issue occurs due to the loosening of mold pins within the upper and lower plates of the mold. The total defective products for wing eater in one year reached 6.73%, exceeding the company’s tolerance limit of 5% annually. This study aims to improve the quality of injection molding molds in the wing eater production process and determine the appropriate mold design to enhance the injection molding process quality. The methods used in this study are Design for Manufacturing and Assembly (DFMA) and Defects Per Million Opportunities (DPMO). The results show that after designing an ejector set with upper plate and lower plate dimensions of 500 mm in length and 338 mm in width, the ejector pins were redesigned with two dimensional variations: a base diameter of 5 mm and a tip diameter of 4 mm. The percentage of defective products significantly decreased from 7.19% in January 2023 to 2.06% in February 2024. The Sigma level improved from 3.82 (10,170 DPMO) to 4.25 (2,980 DPMO), indicating a 70.7% reduction in defects. Thus, the mold quality can be improved
PENGARUH CITRA MEREK , PROMOSI DAN INFLUENCER MARKETING TERHADAP KEPUTUSAN PEMBELIAN PRODUK SLAI OLAI DI KOTA BATAM
Full text linkThis study aims to analyze the influence of brand image, promotion, and influencer marketing on purchasing decisions for Slai Olai products in Batam City. The sample in this study amounted to 204 respondents obtained through purposive sampling method, with data collection techniques using questionnaires. Data analysis was carried out using the SPSS version 26 application, which includes data quality testing, classical assumption testing, influence testing, and hypothesis testing. The analysis method used in this study is multiple linear regression. The results of the study indicate that the variables of brand image, promotion, and influencer marketing partially and simultaneously have a positive and significant effect on purchasing decisions for Slai Olai products in Batam City. Based on these findings, the results of this study are expected to be the basis for consideration for companies in formulating more appropriate marketing strategies to increase consumer purchasing decisions.
 
PEMILIHAN SUPPLIER BERKELANJUTAN PADA INDUSTRI MANUFAKTUR DENGAN MEMPERTIMBANGKAN METODE DAN KRITERIA PEMILIHAN: TINJAUAN PUSTAKA
Full text linkSupplier selection plays a pivotal role in the operational efficiency and cost management of manufacturing industries. Appropriate supplier choice directly affects the production costs and overall competitiveness of a company. This study aims to explore the supplier selection process within manufacturing firms through the application of Multi-Criteria Decision Making (MCDM) methods. A systematic literature review was conducted using scientific articles indexed in Scopus, analyzed with the Bibliometrix package in R Language. The findings highlight various MCDM approaches utilized in supplier evaluation and selection, along with the key criteria considered in decision-making processes. This research contributes to a deeper understanding of methodological trends and practical considerations in supplier selection, offering insights for both academic and industrial applications.
Keywords: supplier selection, manufacturing, MCDM, literatur reviewSupplier selection plays a pivotal role in the operational efficiency and cost management of manufacturing industries. Appropriate supplier choice directly affects the production costs and overall competitiveness of a company. This study aims to explore the supplier selection process within manufacturing firms through the application of Multi-Criteria Decision Making (MCDM) methods. A systematic literature review was conducted using scientific articles indexed in Scopus, analyzed with the Bibliometrix package in R Language. The findings highlight various MCDM approaches utilized in supplier evaluation and selection, along with the key criteria considered in decision-making processes. This research contributes to a deeper understanding of methodological trends and practical considerations in supplier selection, offering insights for both academic and industrial applications.
Keywords: supplier selection, manufacturing, MCDM, literatur revie
PENGARUH GOOD CORPORATE GOVERNANCE, MEKANISME BONUS DAN TUNNGELING INCENTIVE TERHADAP PRAKTIK TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN PERIODE 2020-2023
Full text linkFrom 2020 to 2023, this research looks at food and drink manufacturing businesses listed on the Indonesia Stock Exchange to see how transfer pricing is affected by good corporate governance, bonus mechanisms, and tunneling incentives. Purposive sampling was used to choose data from consolidation financial reports, which were then analyzed using multiple linear regression. According to the results, Good Corporate Governance considerably decreases Transfer Pricing, suggesting that executive discretion is limited by independent supervisory scrutiny. It seems that performance-based incentives are not the main factor driving Transfer Pricing, since Bonus Mechanisms have a positive but negligible influence. At the same time, Tunneling Incentives) cut down on Transfer Pricing, which means that more oversight and less such tactics are possible with more foreign ownership. The analyzed variables good corporate governance, bonus mechanism and tunneling incentive all show significant correlations with Transfer Pricing, according to the correlation analysis. With an Adjusted R Squared value of 0.266, the model suggests that the variables under investigation account for 26.6% of the variation in Transfer Pricing, while other, unexplored factors contribute to the remaining 73.4
PENGARUH TINGKAT PENDIDIKAN, RELIGIUSITAS DAN PERAN RELAWAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA PEKANBARU TAMPAN
Full text linkThis study examines how the level of education, religiosity, and active role as a tax volunteer affect the compliance of individual taxpayers at KPP Pratama Pekanbaru Tampan. Using a quantitative approach, data is collected through observation, literature search, and distribution of questionnaires to taxpayers. Data analysis involves testing validity and reliability, as well as classical assumptions tests to ensure data quality. Multiple linear regression was used to measure the influence of each independent variable (education level, religiosity, role of tax volunteers) on taxpayer compliance. The sample size was determined by the Slovin formula, taking into account the number of taxpayers registered at KPP Pratama Pekanbaru Tampan as many as 400 people. The findings of the study indicate a positive and significant influence of the level of education, religiosity, and the role of tax volunteers on the level of compliance of individual taxpayers
PENGARUH MODAL MINIMAL, PELATIHAN PASAR MODAL DAN RISIKO INVESTASI TERHADAP MINAT INVESTASI MAHASISWA DI KOTA BATAM
Full text linkThis study aims to determine the influence of minimum capital, capital market training, and investment risk on the investment interest of accounting students in Batam City. The background of this research is based on the low level of student participation in investment, despite the increasing opportunities in the capital market due to easier access and low initial capital requirements. This research employs a quantitative approach using a survey method. The sampling technique used is simple random sampling, with a total of 95 student respondents from five universities in Batam City. Data were collected through questionnaires developed based on indicators of each variable, and then analyzed using SPSS version 31. The results show that minimum capital has no significant effect on investment interest. Capital market training also does not have a significant effect on investment interest. However, investment risk has a positive and significant effect on investment interest. Simultaneously, the three variables have a significant influence on students' investment interest. The Adjusted R Square value of 0.116 indicates that the independent variables in this study explain 11.6% of the variation in investment interest, while the remaining percentage is influenced by other factors outside the research model
ANALISIS KESIAPAN SISTEM ADMINISTRASI PERPAJAKAN DIGITAL DALAM MENGAKOMODASI PERUBAHAN TARIF PPN TAHUN 2025
Full text linkThis study aims to analyze the readiness of the digital tax administration system in facing the change in VAT rates to 12% in 2025, using the Technology Acceptance Model (TAM) approach. This study uses a descriptive qualitative method through interviews with three informants and literature studies. The focus of the study is directed at three main aspects: perceived usefulness, perceived ease of use, and system compliance with regulations. The results of the study indicate that the digital tax system, such as the Core Tax Administration System (CTAS), is considered useful in accelerating reporting and increasing efficiency. However, ease of use has not been felt evenly because there are still technical obstacles. In addition, although the new rates have been automatically accommodated, the initial implementation of the system was still marked by technical problems and lack of socialization. Further research is recommended to use a quantitative approach with a wider scope of respondents and additional variables such as trust in the system and infrastructure readiness
PENGARUH PENGGUNAAN SISTEM INFORMASI AKUNTANSI ‘OPENBRAVO’ TERHADAP PENINGKATAN KINERJA KARYAWAN PADA PT. INDOARSIP SIDOARJO
Full text linkPenelitian ini terdapat tujuan dalam menganalisis pengaruh penggunaan sistem informasi akuntansi 'Openbravo' terhadap peningkatan kinerja karyawan di PT. Indoarsip Sidoarjo. Jenis penelitian yang dimanfaatkan merupakan metode kuantitatif, dalam populasi dan sampel yang terdiri dari 9 responden. Alat analisis yang dimanfaatkan mencakup uji validitas, uji normalitas, uji reliabilitas, uji multikolinearitas, serta uji heteroskedastisitas. Untuk menguji hipotesis, digunakan analisis data berupa uji regresi linier berganda, uji t, dan uji F, dengan bantuan software SPSS. (Statistica Product and Service Solutions) Versi 22. Hasil dari penelitian ini adalah Sistem Informasi Akuntansi ‘Openbravo’ sejumlah 0.501 > 0.05 dengan nilai t hitung 0,716 < t tabel 2.447, berpengaruh secara positif dan tidak signifikan terhadap peningkatan kinerja karyawan di PT. Indoarsip Sidoarjo. pengaruh variabel produktivitas (X2) terhadap Sistem Informasi Akuntansi ‘Openbravo’ (Y) sejumlah 0.114 > 0.05 dengan nilai t hitung 1.679 < t tabel 2.447. Peningkatan kinerja dan produktivitas karyawan dari polah data secara bersama-sama dikatakan juga simultan sejumlah 0.306 > 0.05 dengan nilai F hitung 1,450 > nilai f tabel 4,74 memberikan pengaruh positif terhadap Sistem Informasi Akuntansi ‘Openbravo’ pada PT. Indoarsip Sidoarjo