Universitas Putera Batam (UPB): Open Journal Systems
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ANALISIS SEMIOTIKA INTERPRETASI NILAI MORAL DAN NILAI BUDAYA DALAM FILM WAKTU MAGHRIB: Semiotics, Moral Values, Cultural Values
No full textThis research analyzes the moral and cultural values in the Indonesian film "WaktuMaghrib," directed by Sidharta Tata. The film explores local myths regarding thedangers associated with twilight, representing moral and cultural values throughCharles Sanders Peirce's semiotics. Using a qualitative method and analysis ofsigns such as symbols, indices, and icons, this study finds that the film not onlypresents classic horror but also delivers moral messages about unity, respect fortradition, and self-reflection. The analysis reveals that "Waktu Maghrib" offers aprofound view on the interaction between traditional beliefs and modern realities,making the film a medium for spiritual reflection as well as culturally richentertainment
PENGETAHUAN PERPAJAKAN, TRANSPARANSI DAN KUALITAS PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK
Get PDFThis study is intended to evaluate and test the Influence of Tax Knowledge, Transparency and Quality of Tax Services on the Compliance of Individual Taxpayers at KPP Pratama Batam Selatan. The data analysis method uses quantitative in this study. The number of taxpayers registered at KPP Pratama Batam Selatan was recorded at 427,426 who became the population in this study. By using the slovin formula as a sampling technique. Using 100 respondents who are registered as taxpayers at KPP Pratama Batam Selatan. The data collection uses a questionnaire through a google form with measurements through a Likert scale.. Data processing using the SPSS version 26 program. This study provides the result that partially, Tax Knowledge has a positive and significant impact on taxpayer compliance. Transparency partially does not have a positive and significant impact on taxpayer compliance. And the Quality of Tax Services partially has a positive and significant impact on taxpayer compliance. Simultaneously, Tax Knowledge, Transparency and Quality of Tax Services have a positive and significant impact on the Compliance of Individual Taxpayers at KPP Pratama Batam Selatan.This study is intended to evaluate and test the Influence of Tax Knowledge, Transparency and Quality of Tax Services on the Compliance of Individual Taxpayers at KPP Pratama Batam Selatan. The data analysis method uses quantitative in this study. The number of taxpayers registered at KPP Pratama Batam Selatan was recorded at 427,426 who became the population in this study. By using the slovin formula as a sampling technique. Using 100 respondents who are registered as taxpayers at KPP Pratama Batam Selatan. The data collection uses a questionnaire through a google form with measurements through a Likert scale.. Data processing using the SPSS version 26 program. This study provides the result that partially, Tax Knowledge has a positive and significant impact on taxpayer compliance. Transparency partially does not have a positive and significant impact on taxpayer compliance. And the Quality of Tax Services partially has a positive and significant impact on taxpayer compliance. Simultaneously, Tax Knowledge, Transparency and Quality of Tax Services have a positive and significant impact on the Compliance of Individual Taxpayers at KPP Pratama Batam Selatan.
Keywords: Tax Knowledge; Transparency; Service Tax Quality; Taxpayer Compliance
PENGARUH LIKUIDITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFThe rapid economic growth has led to the emergence of many new business entities, which in turn intensifies competition across various industrial sectors. As a result, companies focus on enhancing their firm value to remain competitive. This study aims to determine whether liquidity, profitability, and firm size significantly affect firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population studied consists of 19 manufacturing companies in the textile and garment sector listed on the IDX, with a relevant sample of 11 companies. The research method employed is quantitative data collection using documentation techniques, relying on annual financial statements accessed from the official IDX website for the period 2019 to 2023. The research findings show that liquidity has a negative and significant effect on firm value, profitability does not have a significant effect, and firm size has a positive and significant effect on firm value in manufacturing companies in the textile and garment sector listed on the IDX during the period 2019-2023.The rapid economic growth has led to the emergence of many new business entities, which in turn intensifies competition across various industrial sectors. As a result, companies focus on enhancing their firm value to remain competitive. This study aims to determine whether liquidity, profitability, and firm size significantly affect firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population studied consists of 19 manufacturing companies in the textile and garment sector listed on the IDX, with a relevant sample of 11 companies. The research method employed is quantitative data collection using documentation techniques, relying on annual financial statements accessed from the official IDX website for the period 2019 to 2023. The research findings show that liquidity has a negative and significant effect on firm value, profitability does not have a significant effect, and firm size has a positive and significant effect on firm value in manufacturing companies in the textile and garment sector listed on the IDX during the period 2019-202
Pengaruh Kualitas Produk, Daya Tarik Iklan Dan Inovasi Desain Terhadap Loyalitas Pembelian Merek Oppo Di Kota Batam
Get PDFThis study aims to analyze the effect of product quality, advertising appeal, and design innovation on Oppo brand purchase loyalty in Batam City. This study uses a quantitative approach with a descriptive design. Respondents in this study are Oppo product users in Batam City in 2024, with an unknown number of respondents. Sampling was carried out using the Lemeshow formula with 100 respondents drawn through a purposive sampling method based on certain criteria. The analysis process includes data quality testing, classical assumption testing, influence testing, and hypothesis testing. The results of the study show that product quality contributes 20.2% to purchase loyalty, advertising appeal contributes 33.6%, and design innovation contributes 28.1%. The coefficient of determination (R²) indicates that product quality, advertising appeal, and design innovation together influence purchase loyalty by 83.6%, while the rest is influenced by other factors outside this study. The t-test and F-test show that product quality, advertising appeal, and design innovation have a positive and significant influence on Oppo brand purchase loyaltyKajian ini bertujuan untuk menganalisis pengaruh kualitas produk, daya tarik iklan, dan inovasi desain terhadap loyalitas pembelian merek Oppo di Kota Batam. Penelitian ini menggunakan pendekatan kuantitatif dengan rancangan deskriptif. Responden dalam penelitian ini adalah pengguna produk Oppo di Kota Batam pada tahun 2024, dengan jumlah responden yang tidak diketahui secara pasti. Penarikan sampel dilakukan menggunakan rumus Lemeshow dengan jumlah 100 responden ditarik melalui metode purposive sampling berdasarkan kriteria tertentu. Proses analisis mencakup pengujian kualitas data, uji asumsi klasik, uji pengaruh, serta pengujian hipotesis. Hasil penelitian menunjukkan bahwa kualitas produk memberikan kontribusi sebesar 20,2% terhadap loyalitas pembelian, daya tarik iklan berkontribusi sebesar 33,6%, dan inovasi desain menyumbang sebesar 28,1%. Koefisien determinasi (R²) mengindikasikan bahwa kualitas produk, daya tarik iklan, dan inovasi desain secara bersama-sama memengaruhi loyalitas pembelian sebesar 83,6%, sementara sisanya dipengaruhi oleh faktor lain di luar penelitian ini. Uji t dan uji F menunjukkan bahwa kualitas produk, daya tarik iklan, dan inovasi desain memiliki pengaruh positif dan signifikan terhadap loyalitas pembelian merek Opp
English
Get PDFThis study aims to describe how teachers incorporate 21st century skills, including creative thinking, communication, collaboration, and critical thinking into their lesson plans, explore the integration of these skills into English language teaching, and identify the challenges teachers face when integrating those skills in the classroom. This research was conducted at an Islamic Junior High School in Surakarta. The researchers used a qualitative approach with a descriptive method. The research instrument was information obtained through observations and interviews, as well as lesson plan guides made by teachers. The subjects of this study were one English teacher and two representatives of grade XI students. To analyze the data, four stages were employed: data collection, data reduction, data presentation, conclusion drawing, and verification. The results showed that 1) teachers had incorporated 21st century skills into the lesson plans they made. 2) Teachers have integrated 21st-century skills in the classroom well. 3) there are some challenges experienced by teachers when integrating 21st century skills in the classroom, such as the lack of motivation to learn English in students and the lack or limitations of school facilities to support success in integrating 21st century skills (creative thinking, communication, collaboration, and critical thinking) in EFL classes
UPAYA PENGENDALIAN RISIKO BAHAYA PRAKTIKUM DESAIN FABRIKASI PELAT MENGGUNAKAN JOB SAFETY ANALYSIS (JSA)
Get PDFOccupational safety and health have a major role in organizations. Occupational safety and health (K3) is a supporting factor for the productivity of an organization. One of the activities with potential danger is in the laboratory which can endanger practitioners during the teaching and learning process due to non-compliance with occupational safety and health (K3) procedures. Such as welding a work object without wearing glasses, thereby potentially being exposed to flames. The plate fabrication design laboratory majoring in mechanical engineering education has many activities carried out, namely cutting workpieces, welding, soldering, etc. Therefore, as an effort to eliminate the risk of work accidents in the laboratory, job safety analysis (JSA) is implemented. The implementation of JSA gives workers a sense of security when working because they can know the dangers that exist in a job so they can take control measures and increase awareness of the importance of K3. Increasing K3 knowledge using Job Safety Analysis (JSA) plays a role in eliminating dangers in the workplace so that work accidents can be prevented. The research results show that the greatest priority risks are in the cutting and welding process, such as injuries caused by sharp objects, exposure to heat, and the presence of sparks. So risk mitigation is needed so that practicum implementation remains safe and efficient.Occupational safety and health have a major role in organizations. Occupational safety and health (K3) is a supporting factor for the productivity of an organization. One of the activities with potential danger is in the laboratory which can endanger practitioners during the teaching and learning process due to non-compliance with occupational safety and health (K3) procedures. Such as welding a work object without wearing glasses, thereby potentially being exposed to flames. The plate fabrication design laboratory majoring in mechanical engineering education has many activities carried out, namely cutting workpieces, welding, soldering, etc. Therefore, as an effort to eliminate the risk of work accidents in the laboratory, job safety analysis (JSA) is implemented. The implementation of JSA gives workers a sense of security when working because they can know the dangers that exist in a job so they can take control measures and increase awareness of the importance of K3. Increasing K3 knowledge using Job Safety Analysis (JSA) plays a role in eliminating dangers in the workplace so that work accidents can be prevented. The research results show that the greatest priority risks are in the cutting and welding process, such as injuries caused by sharp objects, exposure to heat, and the presence of sparks. So risk mitigation is needed so that practicum implementation remains safe and efficient
PENGARUH KONSERVATISME AKUNTANSI, DERIVATIF KEUANGAN, KEPEMILIKAN ASING DAN KEPEMILKAN PUBLIK TERHADAP AGRESIVITAS PAJAK
Get PDFPenelitian ini bertujuan untuk menganalisis pengaruh konservatisme akuntansi, derivative keuangan,kepemilikan asing,kepemilikan public terhadap agresivitas pajak. Penelitian ini dilakukan dengan menganalisis laporan keuangan perusahaan pada sector pertambangan dan energy yang terdaftar di bursa efek Indonesia (BEI) selama periode 2018 sampai dengan 2022. Sampel yang dgunakan dalam penelitian ini sebanyak 27 perusahaan dengan menggunakan teknik pengambilan sampel Purposive sampling. Variable yang digunakan dalam penelitian ini yaitu konservatisme akuntansi (X1), derivarif keuangan (X2),kepemilikan asing (X3), kepemilikan public (X4), terhadap agresivitas pajak (Y).model regresi data panel digunakan sebagai metodelogi penelitian pada penelitian ini. Analisa penelitian menggunakan Eviews 12. Hasil penelitian ini menunjukan bahwa model terbaik adalah model Common Effect Model (CEM). Hasil penelitian ini menunjukan bahwa konservatisme akuntansi tidak berpengaruh terhadap agresivitas pajak, derivatif keuangan tidak berpengaruh terhadap agresivitas pajak, kepemilikan asing tidak berpengaruh terhadap agresivitas pajak, kepemilikan public berpengaruh secara parsial terhadap agresivitas pajak
PENGARUH EARNING PER SHARE DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFThe capital market is a meeting place between stock sellers (parties who need funds) and stock buyers (parties who invest in shares). This study was conducted with the aim of knowing the effect of earning per share and dividend policy on stock prices. The objects in this study are automotive and component companies listed on the Indonesia Stock Exchange. The research period is 2017 to 2021. The population in the study amounted to 13 companies. Sampling using purposive sampling method, namely by setting criteria for research. The samples used in this study were 7 companies. The analysis methods that will be used in this study are: descriptive analysis, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis and hypothesis testing; partial test (t test) and simultaneous test (F test). The results stated that earning per share and dividend policy partially and simultaneously had a significant effect on stock price
PERANCANGAN SISTEM ABSEN BERBASIS FACE RECOGNITION
Get PDFThe rapid advancement of face recognition technology offers potential solutions for inefficient manual attendance systems, such as the one at SMK Tunas Muda Berkarya Vocational School, which relies on time-consuming, error-prone methods. This study aimed to design and implement an automated attendance system using face recognition to enhance accuracy and efficiency. Employing Python, OpenCV, and the Eigenface method with Principal Component Analysis (PCA), the system integrated Viola-Jones algorithm for face detection and Haar-like features for training. UML diagrams guided the design, while Black Box Testing validated functionality. Results demonstrated successful implementation with 15 students, achieving efficient real-time attendance recording and reduced processing time. However, accuracy depended on optimal lighting and frontal face positioning. The conclusion affirms the Eigenface method’s effectiveness in automating attendance, significantly improving over manual systems. Future recommendations include optimizing environmental adaptability, integrating mobile platforms, and enhancing user interaction features for broader applicability. This research underscores the viability of biometric systems in educational institutional management
PENGARUH DISIPLIN KERJA, BUDAYA ORGANISASI DAN INSENTIF TERHADAP KINERJA KARYAWAN DI PT LIXICON INDONESIA
Get PDFThis Study aims to examine the impact of work discipline, organizational culture, and incentives on employee perfomance at PT. Lixicon Indonesia, A Contracting company based in Batam City, Riau Islands, Indonesia. Employee perfomance plays a cricital role in ensuring organizational success, particulary in competitive industries. The research adopts a quantitative approach, utilizing surveys distributed to employees across various departments at PT. Lixicon Indonesia. The data is analyzed using multiple regression analysis to determine the individual and collective effects of work discipline, organizational culture, and incentives on employee perfomance with the help of SPSS 29 software. The findings reveal that work discipline significantly enhances employee performance by fostering a sense of responsibility and adherence to company policies, contributing 24.7% to performance improvement. Organizational culture also plays a pivotal role, significantly boosts motivation and productivity, accounting for 42.6% of the performance increase. Additionally, incentives, both financial and non-financial, are found to act as strong motivators that boost performance when aligned with employees' expectations and company goals, contributing 57.8%. Simultaneously, these three variables contributed 84.8% to the improvement of employee performance at PT. Lixicon Indonesia, while the remaining 15.2% was influenced by other factors outside this study. The study concludes that three factors collectively contribute to optimizing employee perfomance and recommends strategies for improving their implementation at PT. Lixicon Indonesia.Penelitian ini bertujuan untuk menguji pengaruh disiplin kerja, budaya organisasi, dan insentif terhadap kinerja karyawan di PT. Lixicon Indonesia, sebuah perusahaan kontraktor yang berpusat di Kota Batam, Kepulauan Riau, Indonesia. Kinerja karyawan memegang peranan penting dalam memastikan keberhasilan organisasi, khususnya dalam industri yang kompetitif. Penelitian ini menggunakan pendekatan kuantitatif, dengan memanfaatkan survei yang disebarkan kepada karyawan di berbagai departemen di PT. Lixicon Indonesia. Data dianalisis menggunakan analisis regresi berganda untuk menentukan pengaruh individu dan kolektif dari disiplin kerja, budaya organisasi, dan insentif terhadap kinerja karyawan dengan bantuan perangkat lunak SPSS 29. Temuan penelitian mengungkapkan bahwa disiplin kerja secara signifikan meningkatkan kinerja karyawan dengan menumbuhkan rasa tanggung jawab dan kepatuhan terhadap kebijakan perusahaan, yang berkontribusi sebesar 24,7% terhadap peningkatan kinerja. Budaya organisasi juga memegang peranan penting, secara signifikan meningkatkan motivasi dan produktivitas, yang berkontribusi sebesar 42,6% terhadap peningkatan kinerja. Selain itu, insentif, baik finansial maupun nonfinansial, terbukti berperan sebagai motivator kuat yang mendorong kinerja jika selaras dengan harapan karyawan dan tujuan perusahaan, dengan kontribusi sebesar 57,8%. Secara simultan, ketiga variabel tersebut memberikan kontribusi sebesar 84,8% terhadap peningkatan kinerja karyawan di PT. Lixicon Indonesia, sedangkan sisanya sebesar 15,2% dipengaruhi oleh faktor lain di luar penelitian ini. Penelitian ini menyimpulkan bahwa ketiga faktor tersebut secara kolektif berkontribusi terhadap optimalisasi kinerja karyawan dan merekomendasikan strategi untuk meningkatkan penerapannya di PT. Lixicon Indonesia