Universitas Putera Batam (UPB): Open Journal Systems
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PERAN FORMAT EXCEL YANG EFEKTIF DALAM MENYUSUN LAPORAN KEUANGAN SEBAGAI DASAR AKURASI PELAPORAN PAJAK
Full text linkLaporan keuangan berperan penting sebagai dasar dalam menyediakan kewajiban perpajakan, terutama bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) yang belum memiliki sistem pembukuan formal. Dalam praktiknya, banyak UMKM dan klien Kantor Konsultan Pajak (KKP) hanya mencatat transaksi melalui mutasi rekening tanpa menyusun laporan keuangan secara lengkap. Penelitian ini bertujuan untuk efektivitas penggunaan Microsoft Excel sebagai alat bantu dalam menyusun laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM), yang kemudian dijadikan dasar pelaporan pajak. Penelitian menggunakan pendekatan deskriptif kualitatif dengan menggambarkan tahapan input data, penjurnalan, rekonsiliasi, hingga penyusunan laporan laba rugi, neraca, dan laporan perubahan ekuitas. Hasil penelitian menunjukkan bahwa Excel mampu menyelesaikan proses pencatatan transaksi dan penyusunan laporan, serta meningkatkan akurasi dan efisiensi dalam pelaporan pajak. Selain itu, fitur-fitur Excel seperti formula otomatis dan template standar mendukung UMKM dalam menyusun laporan keuangan yang rapi, mudah ditelusuri, dan siap digunakan dalam pengisian SPT Tahunan, PPh, maupun PPN
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE
Full text linkPenelitian ini bertujuan untuk mengungkapkan pengaruh good corporate governance yang diproksikan komisaris independen, komite audit, corporate social responsibility, dan ukuran perusahaan terhadap tax avoidance. Jenis penelitian ini menggunakan metode penelitian kuantitatif asosiatif. Populasi dalam penelitian ini adalah perusahaan subsektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019–2023. Teknik pengambilan sampel dalam penelitian ini didasarkan pada teknik purposive sampling. Populasi pada penelitian ini sebanyak 47 perusahaan yang terdaftar pada Bursa Efek Indonesia pada subsektor perbankan dengan adanya kriteria pemilihan sampel diperoleh sampel sebanyak 11 perusahaan, sehingga jumlah observasi data sebanyak 55. Penelitian ini menggunakan alat statistic yaitu software eviews versi 13. Teknik analisis yang digunakan merupakan regresi data panel. Hasil penelitian menunjukkan bahwa secara parsial komisaris independen, komite audit, corporate social responsibility, dan ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Sedangkan secara simultan komisaris independen, komite audit, corporate social responsibility, dan ukuran perusahaan tidak berpengaruh terhadap tax avoidance
KLASIFIKASI OPINI PENONTON FILM PADA PLATFORM STREAMING VIDEO DENGAN ALGORITMA NAIVE BAYES
Full text linkVideo streaming platforms have become an essential component of contemporary society since they offer flexible access to entertainment. However, opinions about these programs are still divided, with some members of the public being more supportive than others. This study aims to categorize viewer attitudes toward video streaming services, specifically Netflix and Disney+, into three groups: good, negative, and neutral. The strategy used is the Naïve Bayes Algorithm, and web scraping techniques are used to collect user comment data from the Google Play Store. Preprocessing, data labeling, classification, and model evaluation using metrics like accuracy, precision, recall, and F1 score are all part of the analytical process.The results of the investigation showed that the Gaussian Naïve Bayes generated an accuracy of 43.52% for Disney+ and 41.99% for Netflix. This study shows that automated public opinion analysis is initially feasible, despite its current low degree of accuracy. Disney+ technically does better in classification, while Netflix gets more favorable reviews based on user assessments based on ratings. It is hoped that this research will provide the basis for more accurate opinion analysis instruments in the future
IMPLEMENTASI RAD DALAM PENGEMBANGAN APLIKASI PENJUALAN KEBAB BERBASIS ANDROID
Full text linkIn this digital era, technological advancements have transformed many manual activities into digital ones, making them easier to manage. One of these is in the field of buying and selling products, where before the existence of digitalization, product sales still used conventional methods, especially in recording transactions. The method of recording transactions using transaction notebooks often suffers from damage and human errors in recording transactions and consumes costs and effort. With the advent of digitalization, developing an Android-based sales application using the Rapid Application Development (RAD) method allows us to quickly build Android-based applications using the Flutter framework and design the system using Unified Modeling Language (UML) to get an overview of the system being created. By using the Android-based sales application with the Rapid Application Development (RAD) method we can understand the speed and efficiency of designing applications, and through digital-based applications, we can increase sales and reduce human errors and various unwanted incidents
PENGARUH E-WOM, KUALITAS PRODUK DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN PRODUK SKINCARE GLAD2GLOW DI TIKTOKSHOP
Full text linkThis study aims to examine the extent to which E-WOM, product quality, and brand image influence the purchase decisions of Glad2Glow skincare products on TikTok Shop. The research population consists of individuals who follow or watch live broadcasts from the Glad2Glow TikTok Shop account, although the exact number is unknown. The sample was determined using the Lemeshow formula, resulting in 101 respondents, selected through non-probability sampling, specifically purposive sampling. Data collection was conducted through the distribution of questionnaires and analyzed using several data quality tests, including validity testing, reliability testing, and classical assumption tests (normality, multicollinearity, and heteroscedasticity tests). To assess the influence among variables, multiple linear regression analysis and the coefficient of determination (R²) were used. t-tests were conducted to evaluate the partial effects of each independent variable.The results of the study indicate that E-WOM, product quality, and brand image each have a significant partial influenceon consumers’ purchase decisions of Glad2Glow products on TikTok Shop
PENGARUH ELECTRONIC WORD OF MOUTH DAN BRAND IMAGE TERHADAP MINAT BELI SABUN PEMBERSIH WAJAH WARDAH DI KOTA BATAM
Full text linkThe purpose of this study is to investigate how Batam City people's interest in purchasing Wardah face wash products is influenced by brand image and electronic word-of-mouth (eWOM). Consumer reviews on social media and internet platforms are a significant component in influencing consumers' shopping decisions in the current digital era. Additionally, building favorable opinions and boosting consumer interest in a product are significantly influenced by brand image. In this study, Wardah customers in Tiban, Batam City, were given a distributed survey using a quantitative methodology. The dependent variable is purchase interest, and multiple linear regression is used to examine the partial and simultaneous effects of the independent variables (electronic word-of-mouth and brand image). The study's conclusions demonstrate that brand image and electronic word-of-mouth have a favorable and significant influence on Batam City residents' interest in purchasing Wardah face cleanser. The results of this study should help businesses create more successful marketing plans, particularly when it comes to using digital communication's power and enhancing brand perception
PENGARUH MOTIVASI, PENGALAMAN DAN STRES KERJA TERHADAP KINERJA KARYAWAN DI PT PERKASA INDAH NUSA JAYA
Full text linkThis study aims to evaluate the extent to which motivation, work experience, and job stress influence employee performance at PT Perkasa Indah Nusajaya. A total of 103 respondents were selected using a non-probability sampling technique with a saturated sample approach. Data were collected through structured questionnaires and analyzed using several statistical methods including validity and reliability tests, classical assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression, and coefficient of determination. Hypothesis testing was conducted using t-test and F-test. The findings reveal that motivation, work experience, and job stress have a significant simultaneous effect on employee performance. Furthermore, motivation and work experience positively and significantly impact performance, while job stress exerts a negative and significant influence. These results emphasize the importance for companies to enhance employee motivation and experience while minimizing job-related stress to improve overall performance
PENGARUH KEBIJAKAN PAJAK, AKSES KEUANGAN DAN NIAT TERHADAP PERILAKU BERWIRAUSAHA MAHASISWA GENERASI Z DI KOTA BATAM
Full text linkThis study was conducted to examine the influence of factors influencing the Entrepreneurial Behavior of Generation Z Students in Batam City. These factors include Tax Policy, Financial Access, and Intention. This study used a quantitative approach where the data were obtained primarily by distributing questionnaires. The population in this study amounted to 36,065 students. The sample taken was 100 people using the Slovin formula with a 10% error rate. The testing techniques in this study consisted of descriptive analysis, instrument testing, classical assumption testing, multiple linear regression testing, and hypothesis testing with data processing using SPSS version 29. The results of this study state that Tax Policy, Financial Access, and Intention simultaneously have a significant effect on Entrepreneurial Behavior. The conclusion based on the results of the study is that H1 is accepted, H2 is accepted, H3 is accepted, H4 is accepted.ABSTRACT
This study was conducted to examine the influence of factors influencing the Entrepreneurial Behavior of Generation Z Students in Batam City. These factors include Tax Policy, Financial Access, and Intention. This study used a quantitative approach where the data were obtained primarily by distributing questionnaires. The population in this study amounted to 36,065 students. The sample taken was 100 people using the Slovin formula with a 10% error rate. The testing techniques in this study consisted of descriptive analysis, instrument testing, classical assumption testing, multiple linear regression testing, and hypothesis testing with data processing using SPSS version 29. The results of this study state that Tax Policy, Financial Access, and Intention simultaneously have a significant effect on Entrepreneurial Behavior. The conclusion based on the results of the study is that H1 is accepted, H2 is accepted, H3 is accepted, H4 is accepted.
Keywords: Tax Policy, Financial Access, Intention
PENGARUH VIRAL MARKETING, GAYA HIDUP DAN INFORMASI PRODUK TERHADAP KEPUTUSAN PEMBELIAN SKINCARE SKINTIFIC DI KOTA BATAM
Full text linkThis research aims to examine the influence of viral marketing, lifestyle, and product information on purchasing decisions for Skintific skincare in Batam City. This study uses a quantitative research method. The research sample consisted of 100 respondents, all women aged 13-40 years who use Skintific products in the Bengkong District of Batam City. The data collection method used is primary data. Data processing uses the SPSS Version 26 program. Based on the data and analysis that have been done, this study shows that viral marketing positively and significantly influences purchasing decisions for Skintific skincare in Batam City. In addition, lifestyle positively and significantly influences purchasing decisions for Skintific skincare in Batam City. Product information positively and significantly influences purchasing decisions for Skintific skincare in Batam City. And simultaneously, viral marketing, lifestyle, and product information positively and significantly influence purchasing decisions for Skintific skincare in Batam City.This research aims to examine the influence of viral marketing, lifestyle, and product information on purchasing decisions for Skintific skincare in Batam City. This study uses a quantitative research method. The research sample consisted of 100 respondents, all women aged 13-40 years who use Skintific products in the Bengkong District of Batam City. The data collection method used is primary data. Data processing uses the SPSS Version 26 program. Based on the data and analysis that have been done, this study shows that viral marketing positively and significantly influences purchasing decisions for Skintific skincare in Batam City. In addition, lifestyle positively and significantly influences purchasing decisions for Skintific skincare in Batam City. Product information positively and significantly influences purchasing decisions for Skintific skincare in Batam City. And simultaneously, viral marketing, lifestyle, and product information positively and significantly influence purchasing decisions for Skintific skincare in Batam Cit
PENGARUH KUALITAS PRODUK, CITRA MEREK, DAN DESAIN PRODUK TERHADAP KEPUTUSAN PEMBELIAN IPHONE DI KOTA BATAM
Full text linkThe smartphone industry in Indonesia continues to experience significant growth along with technological developments and changes in people's lifestyles. In recent years, smartphones have become a basic need for most people, not only as a communication tool, but also as a means of supporting daily activities such as working, studying, shopping, and entertainment. This study aims to analyze the influence of product quality, brand image, and product design on iPhone purchasing decisions in Batam City. This study uses a quantitative method. With the technique of determining the number of samples using the Jacob Cohen formula with 204 respondents. The data used in this study were collected through questionnaires distributed in Batam City. The data analysis technique used in this study is multiple linear regression, which is then tested through data quality tests, classical assumption tests, influence tests and hypothesis tests. The findings of this study in the T test indicate that product quality has a positive and partially significant effect on iPhone purchasing decisions in Batam City, brand image has a positive and partially significant effect on iPhone purchasing decisions in Batam City, and product design has a positive and partially significant effect on iPhone purchasing decisions in Batam City. The F-test findings indicate that product quality, brand image, and product design simultaneously have a positive and significant influence on iPhone purchasing decisions in Batam City.Industri smartphone di Indonesia terus mengalami pertumbuhan yang signifikan seiring dengan perkembangan teknologi dan perubahan gaya hidup masyarakat. Dalam beberapa tahun terakhir, smartphone telah menjadi kebutuhan pokok bagi sebagian besar masyarakat, tidak hanya sebagai alat komunikasi, tetapi juga sebagai sarana pendukung aktivitas sehari-hari seperti bekerja, belajar, berbelanja, dan hiburan.Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk, citra merek, dan desain produk terhadap keputusan pembelian iphone di Kota Batam. Penelitian ini menggunakan metode kuantitatif. Dengan Teknik Penentuan jumlah sampel menggunakan rumus Jacob Cohen dengan responden sebanyak 204 responden. Data yang digunakan dalam penelitian ini dikumpulkan melalui kuesioner yang dibar diKota Batam. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda, yang kemudian di uji melalui uji kualitas data, uji asumsi klasik, uji pengaruh dan uji hipotesis. Temuan penelitian ini dalam uji T menunjukkan bahwa kualitas produk berpengaruh secara positif serta signifikan secara parsial terhadap keputusan pembelian iphone di Kota Batam, citra merek berpengaruh secara positif serta signifikan secara parsial terhadap keputusan pembelian iphone di Kota Batam, dan desain produk berpengaruh secara positif serta signifikan secara parsial terhadap keputusan pembelian iphone di Kota Batam. Penemuan pada uji F bahwasanya kualitas produk, citra merek, dan desain produk berpengaruh secara positif serta signifikan secara simultan terhadap keputusan pembelian iphone di Kota Batam