Universitas Putera Batam (UPB): Open Journal Systems
Not a member yet
3910 research outputs found
Sort by
Implementasi Sistem Voucher dan Pengelolaan Transaksi Keuangan Harian Menggunakan Aplikasi GF Akuntansi pada PT CSK Insulation Engineering
No full textKegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan efektivitas pencatatan transaksi keuangan harian pada PT CSK Insulation Engineering melalui penerapan sistem voucher dan Aplikasi GF Akuntansi. Sebelum kegiatan dilakukan, perusahaan masih menggunakan pencatatan manual yang sering menimbulkan keterlambatan, ketidaktepatan data, serta lemahnya pengendalian internal. Metode pelaksanaan meliputi observasi proses pencatatan, perancangan format voucher, konfigurasi aplikasi, pelatihan staf, serta evaluasi setelah implementasi. Hasil kegiatan menunjukkan bahwa penggunaan sistem voucher mampu menstandarkan proses verifikasi transaksi dan menyediakan bukti pencatatan yang lebih jelas dan terstruktur. Penerapan Aplikasi GF Akuntansi juga meningkatkan kecepatan dan akurasi pencatatan karena seluruh transaksi dapat diinput dan diproses secara otomatis sesuai kategori akun. Evaluasi akhir memperlihatkan peningkatan kemampuan staf dalam menggunakan aplikasi serta penyusunan laporan kas harian yang lebih cepat dan akurat. Secara keseluruhan, kegiatan ini memberikan dampak positif terhadap tata kelola keuangan perusahaan dan membuktikan bahwa digitalisasi akuntansi dapat menjadi solusi efektif bagi perusahaan menengah untuk mewujudkan pencatatan yang lebih modern, transparan, dan efisien.Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan efektivitas pencatatan transaksi keuangan harian pada PT CSK Insulation Engineering melalui penerapan sistem voucher dan Aplikasi GF Akuntansi. Sebelum kegiatan dilakukan, perusahaan masih menggunakan pencatatan manual yang sering menimbulkan keterlambatan, ketidaktepatan data, serta lemahnya pengendalian internal. Metode pelaksanaan meliputi observasi proses pencatatan, perancangan format voucher, konfigurasi aplikasi, pelatihan staf, serta evaluasi setelah implementasi. Hasil kegiatan menunjukkan bahwa penggunaan sistem voucher mampu menstandarkan proses verifikasi transaksi dan menyediakan bukti pencatatan yang lebih jelas dan terstruktur. Penerapan Aplikasi GF Akuntansi juga meningkatkan kecepatan dan akurasi pencatatan karena seluruh transaksi dapat diinput dan diproses secara otomatis sesuai kategori akun. Evaluasi akhir memperlihatkan peningkatan kemampuan staf dalam menggunakan aplikasi serta penyusunan laporan kas harian yang lebih cepat dan akurat. Secara keseluruhan, kegiatan ini memberikan dampak positif terhadap tata kelola keuangan perusahaan dan membuktikan bahwa digitalisasi akuntansi dapat menjadi solusi efektif bagi perusahaan menengah untuk mewujudkan pencatatan yang lebih modern, transparan, dan efisien
PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR KOTA BATAM
Full text linkThis research seeks to examine how tax knowledge, service quality, and tax penalties impact the compliance behavior of motor vehicle taxpayers in Batam City. Employing a quantitative approach, the study relies on primary data gathered through distributed questionnaires. A total of 118 individuals who pay motor vehicle taxes in Batam participated as respondents, with the sample size determined using Slovin's formula and finalized at 100 participants. The analysis was carried out using several statistical tools including tests for validity, reliability, normality, multicollinearity, and heteroscedasticity, along with multiple linear regression, coefficient of determination, significance testing, and the F test all conducted via SPSS software. The findings reveal that both tax knowledge and service quality significantly affect taxpayer compliance. In contrast, tax sanctions were found to have no meaningful effect on the compliance of motor vehicle taxpayers.This research seeks to examine how tax knowledge, service quality, and tax penalties impact the compliance behavior of motor vehicle taxpayers in Batam City. Employing a quantitative approach, the study relies on primary data gathered through distributed questionnaires. A total of 118 individuals who pay motor vehicle taxes in Batam participated as respondents, with the sample size determined using Slovin's formula and finalized at 100 participants. The analysis was carried out using several statistical tools including tests for validity, reliability, normality, multicollinearity, and heteroscedasticity, along with multiple linear regression, coefficient of determination, significance testing, and the F test all conducted via SPSS software. The findings reveal that both tax knowledge and service quality significantly affect taxpayer compliance. In contrast, tax sanctions were found to have no meaningful effect on the compliance of motor vehicle taxpayers
EFEKTIVITAS PELAKSANAAN PERBAIKAN JALAN RUSAK DALAM UNDANG-UNDANG NOMOR 22 TAHUN 2009 TERHADAP KESELAMATAN PENGGUNA JALAN (STUDI PADA DINAS BINA MARGA KOTA BATAM)
Full text linkRoads are regional assets enjoyed by the entire community. The government is known to be an institution that has the obligation and authority to maintain and manage roads. But the occurrence of road damage not only results in obstruction of economic activities and other socialization of the community but can cause accidents for road users. In accordance with the Law on Road Traffic and Transportation (LLAJ), Road damage that occurs must immediately get repairs to maintain the safety of road users. Related institutions must provide signs / warning signs to road users so that traffic accidents can be avoided. The research aims at knowing the value of the effectiveness of the implementation rules in the field as well as the causes and solutions in improving damaged road repair services. The method used is an empirical research method, with a qualitative approach. The data obtained are interviews, the results of the study are that the damaged road repair process carried out by the Highways Agency has a system that is considered to require a long time from the planning stage to the execution process in the field, lack of community participation in providing information or reports with various media provided by the government to the community. The conclusion of this study is that the implementation of improvements carried out in the field exists but that the overall improvements carried out are not as effective as in reality based on the rules of the Act. Coupled with a lack of participation and initiative from within the community of road users
STRATEGI KAMPANYE DIGITAL ANTI HOAKS PROGRAM TULAR NALAR-MAFINDO DI KOTA BATAM
Full text linkHoaxes have become a serious issue in the digital era, especially among new internet users who often lack digital literacy. This study aims to analyze the anti-hoax digital campaign strategy implemented by the Tular Nalar-MAFINDO Program in Batam City. The campaign responds to the increasing spread of false information, particularly among the elderly and students. Using a qualitative case study approach, data were collected through in-depth interviews, observations, and documentation. The findings reveal that the campaign strategy was built on clear audience segmentation, multi-stakeholder collaboration, and media selection tailored to target characteristics. The program consists of two main segments: Akademi Digital Lansia (ADL) and Sekolah Kebangsaan (SK), each applying specific communication approaches. Elderly participants responded better to conventional media such as booklets and leaflets, while students were more effectively reached through digital platforms like Instagram and WhatsApp. Evaluation using pre-tests, post-tests, and behavioral observation showed increased awareness and ability to identify hoaxes. The study concludes that a community-based, participatory, and digitally integrated approach can strengthen public resilience against disinformation. The results are expected to serve as a reference for future digital literacy programs in IndonesiaHoaxes have become a serious issue in the digital era, especially among new internet users who often lack digital literacy. This study aims to analyze the anti-hoax digital campaign strategy implemented by the Tular Nalar-MAFINDO Program in Batam City. The campaign responds to the increasing spread of false information, particularly among the elderly and students. Using a qualitative case study approach, data were collected through in-depth interviews, observations, and documentation. The findings reveal that the campaign strategy was built on clear audience segmentation, multi-stakeholder collaboration, and media selection tailored to target characteristics. The program consists of two main segments: Akademi Digital Lansia (ADL) and Sekolah Kebangsaan (SK), each applying specific communication approaches. Elderly participants responded better to conventional media such as booklets and leaflets, while students were more effectively reached through digital platforms like Instagram and WhatsApp. Evaluation using pre-tests, post-tests, and behavioral observation showed increased awareness and ability to identify hoaxes. The study concludes that a community-based, participatory, and digitally integrated approach can strengthen public resilience against disinformation. The results are expected to serve as a reference for future digital literacy programs in Indonesi
PENGARUH PENGGUNAAN CHATBOT DI APLIKASI X @TANYARLTERHADAP MINAT FOLLOWERS UNTUK REPLY
Full text linkThe rapid development of information technology has driven changes in how people interact on social media, including through the use of chatbots. The X @TanyaRL application is a platform that utilizes chatbots to efficiently deliver public service information. However, there are still limitations in the chatbot's ability to understand conversational context, as well as in the quality of the content, which has yet to fully meet user expectations. This has resulted in a low level of follower engagement in replying, highlighting the need for scientific research to understand the factors influencing digital engagement. This study aims to analyze the influence of chatbot usage and content quality on followers’ interest in replying on the X @TanyaRL application. Data was collected from followers through field surveys using a stratified random sampling method. Data analysis was conducted using both quantitative descriptive and qualitative approaches, with the help of SPSS version 26 and multiple linear regression. The results indicate that chatbot usage does not significantly affect followers’ interest (significance value 0.106 > 0.05), whereas content quality has a significant effect (significance value 0.004 < 0.05). Simultaneously, the two variables contribute 43.60% to followers’ interest in replying. Therefore, improving content quality has greater potential to enhance follower interaction compared to relying solely on chatbot functionality
Keywords:Chatbot usage, content quality, follower interest, uses and gratification, theory of planned behaviora
REPRESENTASI PEMANFAATAN MEDIA SOSIAL SEBAGAI MEDIA LITERASI TENTANG ANTISIPASI CYBERCRIME (STUDI DESKRIPTIF PADA AKUN MALAMTANPAKATA)
No full textSocial media Twitter is a social media that is currently popular again after it was previously popular in 2011. With the presence of Twitter, an issue can become a viral phenomenon when it gets a lot of attention from Twitter social media users. Through a thread on Twitter, the user could tell the story of the event and the chronology in detail. One of them is the chronology of crimes that happen in the virtual world, namely lovescam which is currently called tinder swindler inspired by the Netflix series called "The Tinder Swindler". Crimes in the world like tinder swindlers must also be exposed through social media, one of which is Twitter with the feature it has, namely threads. The purpose of this research is to know how the user interacts with Twitter in the thread of fraud by tinder swindlers on malamtanpakata account. Analyzing the data that the researcher did is with the observation of each dialog for Twitter users that happened in the thread on malamtanpakata account. From the analysis done on the case thread fraud tinder swindler generate traffic information user twitter that is the basic pattern of communication conversation
ANALISIS KARAKTERISTIK KEWIRAUSAHAAN, ADOPSI TEKNOLOGI DAN LITERASI KEUANGAN TERHADAP KINERJA UMKM DI KOTA BATAM
Full text linkThis study aims to determine whether entrepreneurial characteristics, technology adoption, and financial literacy have an influence on the performance of MSMEs (Micro, Small, and Medium Enterprises) in Batam City. The population in this study consists of MSME actors registered with the Department of Cooperatives and Micro Enterprises in Batam City. The data collection technique used in this study was a questionnaire distributed to MSME actors in Batam City via the Google Forms platform. The data analysis techniques employed include descriptive analysis, data quality tests, classical assumption tests, multiple linear regression, and hypothesis testing. The results of this study show that entrepreneurial characteristics have a positive and significant effect on the performance of MSMEs in Batam City, as evidenced by a significance value of 0.005 ≤ 0.05. The test results also indicate that technology adoption has a positive and significant effect on MSME performance in Batam City, with a significance value of 0.000 ≤ 0.05. Financial literacy was also found to have a positive and significant influence on MSME performance in Batam City, indicated by a significance value of 0.002 ≤ 0.05. Simultaneous testing using the F-test shows that entrepreneurial characteristics, technology adoption, and financial literacy collectively have a positive and significant effect on the performance of MSMEs in Batam City. This research contributes to the improvement of MSME performance in Batam City.Penelitian ini bertujuan untuk mengetahui apakah karakteristik kewirausahaan, adopsi teknologi, dan literasi keuangan berpengaruh terhadap kinerja UMKM (Usaha Mikro, Kecil, dan Menengah) di Kota Batam. Populasi dalam penelitian ini terdiri dari pelaku UMKM yang terdaftar di Dinas Koperasi dan Usaha Mikro Kota Batam. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah kuesioner yang didistribusikan kepada pelaku UMKM di Kota Batam melalui platform Google Forms. Teknik analisis data yang digunakan meliputi analisis deskriptif, uji kualitas data, uji asumsi klasik, regresi linier berganda, dan pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa karakteristik kewirausahaan berpengaruh positif dan signifikan terhadap kinerja UMKM di Kota Batam, yang dibuktikan dengan nilai signifikansi sebesar 0,005 ≤ 0,05. Hasil pengujian juga menunjukkan bahwa adopsi teknologi berpengaruh positif dan signifikan terhadap kinerja UMKM di Kota Batam, dengan nilai signifikansi sebesar 0,000 ≤ 0,05. Literasi keuangan juga ditemukan berpengaruh positif dan signifikan terhadap kinerja UMKM di Kota Batam, yang ditunjukkan dengan nilai signifikansi sebesar 0,002 ≤ 0,05. Pengujian simultan menggunakan uji F menunjukkan bahwa karakteristik kewirausahaan, adopsi teknologi, dan literasi keuangan secara bersama-sama berpengaruh positif dan signifikan terhadap kinerja UMKM di Kota Batam. Penelitian ini memberikan kontribusi terhadap peningkatan kinerja UMKM di Kota Batam.
Kata kunci: Karakteristik Kewirausahaan, Adopsi Teknologi, Literasi Keuangan, Kinerja UMK
PENGARUH KOMITMEN ORGANISASI,PERSONAL COST DAN KESERIUSAN KECURANGAN TERHADAP NIAT WHISTLEBLOWING
Full text linkThis study aims to analyze the influence of organizational commitment, personal costs, and the seriousness of fraud on whistleblowing intentions in a corporate environment. Whistleblowing is the act of reporting fraud or violations that occur within an organization, which often faces risks and consequences for the reporter. Therefore, it is important to understand the factors that influence individual intentions to whistleblow. The research method used is a survey with a quantitative approach. Data were collected through questionnaires distributed to employees at a rural bank (BPR) in Batam City. Data analysis was conducted using multiple linear regression to test the proposed hypotheses. The independent variables in this study include organizational commitment, personal costs, and the seriousness of fraud, while the dependent variable is whistleblowing intentions.Keywords: Organizational Commitment, Personal Cost, Fraud Seriousness, Whistleblowing Intention, Fraud Reporting provides an important contribution to organizational management in creating an environment that supports whistleblowing. By understanding the factors that influence whistleblowing intention, organizations can design more effective policies to encourage fraud reporting and improve integrity in the workplace.This study aims to analyze the influence of organizational commitment, personal costs, and the seriousness of fraud on whistleblowing intentions in a corporate environment. Whistleblowing is the act of reporting fraud or violations that occur within an organization, which often faces risks and consequences for the reporter. Therefore, it is important to understand the factors that influence individual intentions to whistleblow. The research method used is a survey with a quantitative approach. Data were collected through questionnaires distributed to employees at a rural bank (BPR) in Batam City. Data analysis was conducted using multiple linear regression to test the proposed hypotheses. The independent variables in this study include organizational commitment, personal costs, and the seriousness of fraud, while the dependent variable is whistleblowing intentions.Keywords: Organizational Commitment, Personal Cost, Fraud Seriousness, Whistleblowing Intention, Fraud Reporting provides an important contribution to organizational management in creating an environment that supports whistleblowing. By understanding the factors that influence whistleblowing intention, organizations can design more effective policies to encourage fraud reporting and improve integrity in the workplac
Digital Marketing Empowerment to Strengthen the Branding of Small and Medium Enterprises Selling Palm Sugar in Sirongge Village, Banjarnegara: Pemberdayaan Digital Marketing untuk Penguatan Branding UMKM Gula Semut di Desa Sirongge, Banjarnegara
No full textDusun Deles di Desa Sirongge merupakan sentra produksi gula semut yang memiliki potensi besar, namun masih menghadapi kendala dalam pemasaran dan pemanfaatan teknologi digital. Kegiatan pengabdian ini bertujuan meningkatkan kemampuan produsen dalam digital marketing serta memperkuat branding produk. Metode yang digunakan meliputi wawancara, observasi, dan dokumentasi. Hasil kegiatan menunjukkan bahwa produsen masih terbatas dalam akses pasar, kemampuan promosi, dan pengelolaan merek. Melalui pelatihan digital marketing, penguatan kemasan, dan peningkatan strategi promosi, kapasitas UMKM gula semut meningkat dan memiliki peluang memperluas pasar secara berkelanjutan.Dusun Deles di Desa Sirongge merupakan sentra produksi gula semut yang memiliki potensi besar, namun masih menghadapi kendala dalam pemasaran dan pemanfaatan teknologi digital. Kegiatan pengabdian ini bertujuan meningkatkan kemampuan produsen dalam digital marketing serta memperkuat branding produk. Metode yang digunakan meliputi wawancara, observasi, dan dokumentasi. Hasil kegiatan menunjukkan bahwa produsen masih terbatas dalam akses pasar, kemampuan promosi, dan pengelolaan merek. Melalui pelatihan digital marketing, penguatan kemasan, dan peningkatan strategi promosi, kapasitas UMKM gula semut meningkat dan memiliki peluang memperluas pasar secara berkelanjutan
FIGURATIVE LANGUAGE IN “THE NIGHTINGALE AND THE ROSE” SHORT STORY BY OSCAR WILDE
Full text linkThis study investigates students’ ability to identify and interpret figurative language in the old literature short story “The Nightingale and the Rose” by Oscar Wilde. Figurative language such as metaphor, simile, symbolism, personification, and hyperbole plays an essential role in conveying deeper meanings within literary works. However, students often face challenges in understanding these elements due to complex language structures and cultural contexts. This study employed a mixed-methods descriptive approach, combining qualitative interpretation of students’ analyses with quantitative coding to calculate the frequency of figurative language types. The participants were 17 sixth-semester English Department students at STKIP Muhammadiyah Sungai Penuh. Data were collected through guided literary analysis tasks. The findings revealed that students showed varied comprehension levels: metaphor (58.83%) and simile (52.94%) were the most accurately identified, while symbolism (23.52%) remained the most difficult. The study suggests that guided reading and literary discussion significantly enhance students’ interpretative skills. Effective teaching strategies are needed to help learners appreciate figurative language in old literature