JURNAL CAFETARIA https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi <p style="text-align: justify;">The accounting study program, Karimun University Publishes Research Journal with the name Cafetaria as a container containing various research results of Lecturers, Students, Alumni and other parties related to science in the field of Accounting, Management and Economics in general. Cafetaria was taken from Jermatik English in medieval western Europe. Cafetaria is a place to serve the sale of food and drink to customers in a self-service manner and means productive efforts that not only focus on profit-oriented but also try to meet the needs and comfort of customers. Cafetaria was chosen as a Journal Name as a marker that the results of research in the field of Accounting and Finance published can be a reference for observers, practitioners and policymakers at the local and regional level in investigating and expected to be a problem solver of the economy that is able to answer economic problems, especially in the field of accounting and management.</p> <p>&nbsp;</p> <p><img src="/public/site/images/frangky/cover.jpg"></p> en-US tigor.belitong@gmail.com (Dr (c). Tegor, S.E., M.M., C.GL) tigor.belitong@gmail.com (Dr (c). Tegor, S.E., M.M) Wed, 17 Jan 2024 03:57:33 +0000 OJS 3.1.2.1 http://blogs.law.harvard.edu/tech/rss 60 ANALYSIS OF MOTIVATION, JOB SATISFACTION AND EMPLOYEE PERFORMANCE https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1150 <p>The purpose of this study is to examine and evaluate how employee job satisfaction at coastal schools affects motivation and performance. In this study, a causal approach was adopted. Thirty employees served as the research sample. A questionnaire was employed in this study's data collection method. This study's data analysis method takes a quantitative approach and makes use of statistical analysis, hypothesis testing, and outer and inner model analysis. PLS (Partial Least Square) software is used in data processing. The study's findings demonstrate that while job satisfaction has no appreciable impact on employee performance, motivation has a major impact on job satisfaction and neither influence is significantly greater than the other. It is advised that further research be done in the future by broadening the study's scope and looking at unresearched elements such work culture and commitment.</p> Agustiar Agustiar, Hazriyanto Hazriyanto Copyright (c) 2024 Agustiar Agustiar, Hazriyanto Hazriyanto https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1150 Wed, 17 Jan 2024 00:00:00 +0000 ANALYSIS OF FACTORS AFFECTING GROSS REGIONAL DOMESTIC PRODUCT BASED ON FINANCIAL AND INSURANCE SERVICES (CASE STUDY: LAMPUNG PROVINCE) https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1151 <p>Economic growth is an important aspect to determine the success of economic development in a region. One indicator of the success of economic growth is changes to Gross Regional Domestic Product (GRDP). GRDP is also used to measure the economic conditions of a province, district or city. The aim of this research is to analyze the factors that influence GRDP according to financial and insurance services in Lampung Province. These factors are the unemployment rate, poverty, human development index, and crime rate. The method used is panel data analysis with a fixed effect model with individual/Cross-Section effects. The research results show that the unemployment rate and the human development index have a significant effect on GRDP according to financial and insurance services. Meanwhile, the number of under poverty line people and the number of crimes do not have a significant effect on GRDP according to financial and insurance services.</p> Nuramaliyah Nuramaliyah, Fahlia Fahlia, Irawati Irawati Copyright (c) 2024 Nuramaliyah Nuramaliyah, Fahlia Fahlia, Irawati Irawati https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1151 Wed, 17 Jan 2024 00:00:00 +0000 MARKETING MANAGEMENT FOR ENTREPRENEURSHIP DEVELOPMENT OF HANDICRAFT PRODUCTS FROM SHELLHELL WASTE THROUGH DIGITAL SALES IN THE KARANGSARI DISTRICT AREA, TUBAN https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1160 <p>Shellsfish is one of the potential natural marine resources that can be utilized by coastal communities such as in Karangsari Village, Tuban. Utilization of clamshell waste can be developed into handicraft products. The traditional hurdle in marketing handicraft products so far is conventional sales. As the digital era advances, sales are developed through digital sales using the Shopee application. Starting with grouping several types of clamshell handicrafts, providing education on how to make clamshell crafts, and the results of handicrafts uploaded on the digital store. Sales in digital stores provide more features that present product management from ordering until getting to the buyer, receiving sales results, and analyzing sales data needed to support business activities.</p> Trisno Susilo, Erfprins Azhar Ratono, Zakwan Hilmy, Fajar Tyas Adi Copyright (c) 2024 Trisno Susilo, Erfprins Azhar Ratono, Zakwan Helmy, Fajar Tyas Hadi https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1160 Fri, 19 Jan 2024 00:00:00 +0000 IMMIGRATION EFFORTS IN THE SECURTY OF INTERNATIONAL PASSENGERS ENTRY AND EXIT AT IMMIGRATION CHECKPOINT TANJUNG BALAI KARIMUN https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1161 <p>Indonesia has international ports spread across in several regions, one of them is in Tanjung Balai Karimun. The presence of international passenger in group and individual makes Tanjung Balai Karimun a gateway to the country’s traffic, so that it can effect domestic security and order. This research uses a qualitative approach. The conclusion is immigration security aims to carry out early detection and prevention efforts against threats, obstacles, and disturbances in the region or the country. Immigration inspection procedures include: checking travel document, visa, interview, scanning travel document, taking biometric data, and checking blocking lists. Immigration checks on foreigners entering Tanjung Balai Karimun area through passport and visa (visa index classification, visa security features, identity of visa’s holder data stated in the travel document, and visa validity period). Meanwhile, the action refusing entry by immigration officials against foreigners (WNA), for the reason whose name is registered in banned data, counterfeit&nbsp; visa, have provided false information in obtaining a visa, and other reasons can be done by giving a stamp of refusal&nbsp; of entry on the travel document. Apart from the process of refusing entry, immigration official has rights to carry out deportation action. Deportation action is carried out by immigration authorities on foreigner can be found in cases of falsifying travel document and residence permit, overstayed, and actions that endanger people.</p> Novia Sabani, Tri Mardalena, Nisha Desfi Arianti Copyright (c) 2024 Novia Sabani, Tri Mardalena, Nisha Desfi Arianti https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1161 Fri, 19 Jan 2024 00:00:00 +0000 RETURN ON ASSETS, EARNINGS PER SHARE ON FIRM SIZE AND UNDERPRICING IN COMPANIES THAT IPO ON THE INDONESIAN STOCK EXCHANGE https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1163 <p>This research analyzes the direct and indirect influence of ROA, EPS, and Firm Size on Underpricing. Firm size is an intervening variable to measure indirect impact; ROA and EPS are independent variables that directly influence fit size and underpricing. This research uses financial data from 35 companies listed on the IDX in the fourth quarter of 2022. The analytical method used is path analysis with SEM AMOS software to test direct and indirect effects. The test results show that ROA and EPS have a significant direct influence on firm size. Meanwhile, ROA, EPS, and Firm size are insignificant to Underpricing. The results of the indirect effect test on ROA show that the negative slope and positive EPS are negligible. For future research, it is hoped that analysis will be carried out by expanding the sector of the study area, increasing the number of samples, using other statistical tools, and examining other factors that have not been researched, such as DER, ROE, and others.</p> Asih Purwana Sari, Hazriyanto Hazriyanto Copyright (c) 2024 Asih Purwana Sari, Hazriyanto Hazriyanto https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1163 Fri, 19 Jan 2024 00:00:00 +0000 ANALYSIS OF THE INFLUENCING FACTORS BANK BTPN SYARIAH CUSTOMERS SATISFACTION LEVEL https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1164 <p>In this modern era, the banking industry is a very fast-growing market, competition in providing the best service to their consumers is the main thing, the competition in the banking industry will always be influenced by bank's ability to provide the best service compared to its competitors. Best service is one of keys to successful development of the banking business. Currently, the banking industry has experienced progress with the development of sharia banking as evidenced by the increasing number of banks that have a sharia business unit. This research has a purpose to determine the level of customer satisfaction with the services provided by the banking industry at Bank BTPN Syariah in Jakarta, the author uses a research design method with a combination of exploratory research and descriptive research, and uses Likert scale in measuring answers from respondents which aims to find out each variable, i.e.: Expectation, Safety, Accuracy, Service, and Fund Management and how much they influence Customer Satisfaction with the services provided by Bank BTPN Syariah.</p> Dadi Akhmad Perdana Copyright (c) 2024 Dadi Akhmad Perdana https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1164 Fri, 19 Jan 2024 00:00:00 +0000 The Impact of Brand Image and Customer Satisfaction on Indomaret Customer Loyalty in Sumbawa City https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1165 <p>The objective of this study is to assess the impact of Brand Image and Customer Satisfaction on Customer Loyalty at Indomaret in Sumbawa City. The study focused on the population of Indomaret customers in Sumbawa City. The study's sample consisted of 100 customer respondents who were at least 18 years old and had made purchases at one of the Indomarets in Sumbawa City within the past three months. The sample was chosen by a non-probability sampling technique, wherein a questionnaire was disseminated online using Google Form. Data analysis employs the Partial Least Squares (PLS) method, facilitated by the SmartPLS 3.2.9 software application. The research findings indicate that the brand image and customer satisfaction have a partially positive and considerable impact on the loyalty of Indmaret customers in Sumbawa City. Furthermore, this study demonstrates that enhancing brand perception and upholding a superior level of customer contentment are the primary determinants in sustaining and augmenting Indomaret client allegiance in Sumbawa City.</p> Rian Hardiansyah, Arya Zulfikar Akbar Copyright (c) 2024 Rian Hardiansyah, Arya Zulfikar Akbar https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1165 Fri, 19 Jan 2024 00:00:00 +0000 ANALYSIS OF DETERMINING THE PERCENTAGE OF EMPLOYEE SALARY INCREMENT AGAINST ASSESSMENT RESULTS USING FUZZY LOGIC https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1167 <p>This research responds to the observations and interviews conducted with PT Mega Teknik Mandiri (MTM), a sub-contractor of PT Karimun Sembawang Shipyard. The findings indicate that the decision-making system for employee salary increases still relies on an outdated and ineffective system. The system for granting salary increases to employees is based solely on assessments from the foreman, which may not be objective. This research aims to analyze whether decision-making optimization methods can be applied to this process. A quantitative method using Fuzzy Logic is employed to determine the percentage of salary increases based on the company's assessment results. Employee assessment will be based on objective criteria, including attitude and work speed, with assessment ranges of 5-10 and 4-10, respectively. The results will be calculated using Fuzzy Logic to determine the percentage of salary increase based on assessment points. For example, an employee with an attitude assessment of 7 and a work speed of 8 would receive a 6.3% salary increase. The same process is applied to other employee assessments to determine the percentage of salary increases for each employee.</p> Zakwan Hilmy, Trisno Susilo, Zalmi Dzirrusydi, Fajar Tyas Adi, Alyuan Dasira, Muhammad Zaki Prawira, Ardiansyah Pasaribu Copyright (c) 2024 Zakwan Hilmy, Trisno Susilo, Zalmi Dzirrusydi, Fajar Tyas Hadi, Alyuan Dasira, Muhammad Zaki Prawira, Ardiansyah Pasaribu https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1167 Fri, 19 Jan 2024 00:00:00 +0000 WHAT DOES AGE PROVE IN A WORK ORGANIZATION? https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1168 <p>This study aims to understand and analyze the performance differences within a workgroup divided into three age groups. The age groups are categorized as workers aged 24 to 33 years in one group, workers aged 34 to 44 years in another group, and workers aged over 44 years in a third group. The test results indicate differences in the average values of the three groups, with the highest average performance score found in the group of workers aged over 44 years. The hypothesis testing shows that there is no significant difference between the three groups in this study. This means that, theoretically, the three groups have the same level of performance, with no significant differences, despite the arithmetic differences in the average performance scores of these groups. The lack of differentiating factors can be analyzed as a potential lack of high motivation from both individuals and external factors within the organization, possibly due to monotonous work planning factors, in individual work planning. The first hypothesis is rejected; there is no difference in performance based on age. The second hypothesis is rejected; workers in group one do not have better performance than the other groups.</p> I Nyoman Budhiartha, Arina Luthfini Lubis, Agung Edy Wibowo, Syafruddin Rais Copyright (c) 2024 I Nyoman Budhiartha, Arina Luthfini Lubis, Agung Edy Wibowo, Syafruddin Rais https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1168 Fri, 19 Jan 2024 00:00:00 +0000 ECONOMIC DEVELOPMENT OF INDONESIA'S OUTERMOST REGIONS: OVERCOMING CHALLENGES AND CREATING OPPORTUNITIES https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1172 <p>This article reviews the research and looks at the economic growth of Indonesia's most remote areas. The purpose of this study is to comprehend the opportunities and problems associated with improving Indonesia's most remote areas. The technique is a literature review, which involves gathering information from reputable sources such as government publications, journals, and scientific literature. The findings of the literature research highlight many obstacles to the economic growth of the most remote areas, such as demographic issues, restricted financial resources, limited access and infrastructure, and regional inequalities. In this context, the government's involvement in promoting the outermost regions' economic development is crucial. This role includes increased budgetary allotments, policies that benefit the outermost areas, and community empowerment. This article offers a thorough analysis of the circumstances and obstacles facing Indonesia's outer regions in terms of economic development. It also highlights the necessity of cooperation between the public sector, private sector, academic institutions, and local communities to achieve inclusive and sustainable economic growth in these areas.</p> Tegor Tegor, Said Nuwrun Thasimmim, Nisha Desfi Arianti, Eka Lenggang Dianasari, Mey Krisselni Sitompul, Yusmalina Yusmalina, Fauzan Haqiqi Copyright (c) 2024 Tegor Tegor, Said Nuwrun Thasimmim, Nisha Desfi Arianti, Eka Lenggang Dianasari, Mey Krisselni Sitompul, Yusmalina Yusmalina, Fauzan Haqiqi https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1172 Sun, 21 Jan 2024 00:00:00 +0000 THE IMPACT OF ACCOUNTING KNOWLEDGE, EDUCATIONAL LEVEL, AND WORK MOTIVATION ON THE SUCCESS OF BUSINESS (Study of MSMEs in Pasar Seketeng, Sumbawa) https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1173 <p>This study to determine the effect of accounting knowledge, education level, and work motivation on the success of business for micro, small, and medium (MSME) owners in the Pasar Seketeng, Sumbawa. The method used in this research is quantitative. The population of this study are micro, small, and medium (MSME) owners in the Pasar Seketeng, Sumbawa. The sampling method uses the Slovin Formula thus the total sample of 55 respondents is obtained. The results of this study based on the T test states that the variable Accounting Knowledge has no effect on business success to micro, small, and medium (MSME) owners in the Pasar Seketeng Sumbawa. The level of education has no effect with the level of business success on micro, small, and medium (MSME) owners in the Pasar Seketeng, Sumbawa. The variable work motivation effect on the business success of micro, small, and medium (MSME) in the Sumbawa Pasar Seketeng. These variables simultaneously have a significant effect on the business success to micro, small, and medium (MSME) owners in the Pasar Seketeng Sumbawa.</p> Diah Intan Syahfitri, Oryza Safitri, Nurfadliyah Nurfadliyah Copyright (c) 2024 Diah Intan Syahfitri, Oryza Safitri, Nurfadliyah Nurfadliyah https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1173 Sun, 21 Jan 2024 00:00:00 +0000 HOW AUTHENTIC LEADERSHIP IMPROVES INNOVATIVE WORK BEHAVIOR IN SMES: THE MEDIATING ROLE OF THRIVING AT WORK https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1174 <p>This study aims to explore the relationship between authentic leadership and innovative work behavior, while examining the mediating effect of employee’s thriving at work. During November-December 2023, a survey was conducted of 150 employees working in the creative industry in Kabupaten Kebumen. Most of the respondents worked in the food, handicraft, and fashion industries. Using Smart PLS 2, this study demonstrates the measurement model and structural model assessment. The result showed that authentic leadership shares a positive influence on innovative work behaviour. In addition, according to specific indirect effect results, this research found that thriving at work has a significant mediating effect that channels authentic leadership and innovative work behaviour. The present study provides insight for SME managers regarding how to improve innovative work behaviour by considering authentic leadership styles and improving thriving at work.</p> Irfan Helmy Copyright (c) 2024 Irfan Helmy https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1174 Sun, 21 Jan 2024 00:00:00 +0000 VILLAGE MANAGEMENT: RURAL WELFARE SOLUTIONS https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1175 <p>Management plays a crucial role, especially in the context of village government management which is often faced with various challenges, including problems with natural resources, human resources and village finances. It is hoped that the presence of effective village government management can provide solutions to deal with existing problems in the village. This research uses a qualitative methodology where the researcher carries out in-depth observations of the research object, carries out investigations, and evaluates field data before producing a descriptive written explanation. The findings of this study indicate that improving human resource standards in rural areas especially in terms of changing the mentality of rural communities must be the government's main goal if it wants to improve the welfare of rural communities. Achieving community welfare will be hampered if there is no increase in human resource capacity to manage this potential, even though funding and the availability of natural resources are very important.</p> Azmi Azmi Copyright (c) 2024 Azmi Azmi https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1175 Mon, 22 Jan 2024 00:00:00 +0000 THE STRATEGIC ROLE OF HUMAN RESOURCE MANAGEMENT IN IMPROVING THE PERFORMANCE OF GOVERNMENT ORGANIZATIONS IN PAUH VILLAGE, MORO DISTRICT, KARIMUN DISTRICT, RIAU ISLANDS PROVINCE https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1186 <p>This research discusses the strategic role of Human Resources Management (HR) in efforts to improve the organizational performance of the Pauh Village Government, Moro District, Karimun Regency, Riau Islands Province. Through a qualitative analysis approach, this research explores the steps in workforce planning, recruitment, employee development, performance management, and organizational culture development implemented by HR management. The results show that this strategic role creates a solid foundation for achieving sustainable growth and better public services at the village level. Awareness of technology and innovation is also a key element in ensuring village readiness to face modern dynamics. This research provides insight into the importance of HR management in the context of village government, contributing to the development of HR management policies and practices at the local level.</p> Roli Sambuardi Copyright (c) 2024 Roli Sambuardi https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1186 Tue, 30 Jan 2024 07:47:35 +0000 THE INFLUENCE OF BRAND IMAGE, PRODUCT QUALITY, AND WORD OF MOUTH, ON CONSUMER PURCHASING DECISIONS FOR ANDALAS CEMENT IN BATAM CITY https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1187 <p>This research aims to determine and analyze Brand Image, Product Quality, and Word of Mouth which influence the decision to purchase Andalas cement in Batam City. The phenomenon that occurs is a poor brand image related to the quality of existing products, which is often communicated by consumers. This allows consumers to switch to other cement products. This research uses three independent variables consisting of brand image, product quality, and Word of Mouth, and there is one dependent variable, namely purchasing decisions. The collecting technique method used was distributing questionnaires. The sampling technique used was non-probability sampling, the sample used was the Batam community as many as 204 people. This research uses data analysis techniques such as validity testing, reliability testing, classical assumption testing, influence testing, and hypothesis testing. The results of this research partially show that brand image has a significant positive effect on purchasing decisions. Product quality has a significant positive effect on purchasing decisions. Word of Mouth has a positive and significant effect on purchasing decisions. Simultaneously, Brand Image, Product quality, and Word of Mouth have a significant positive effect on the decision to purchase Andalas cement in Batam City. The variables contained in this research have an influence of 76.8% on purchasing decisions. The remaining 23.4% is influenced by other variables originating from outside the research<em>.</em></p> Charles Charles, Asron Saputra Copyright (c) 2024 Charles Charles, Asron Saputra https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1187 Wed, 31 Jan 2024 03:01:50 +0000 THE EFFECT OF TAXATION KNOWLEDGE, TAX INCENTIVES, AND TAX SANCTIONS ON TAXPAYER COMPLIANCE IN PAYING LAND AND BUILDING TAXES https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1188 <p>The purpose of this study is to determine the influence of tax knowledge, Tax Incentives, and tax Sanctions on taxpayer compliance in Batam City in paying land and building taxes. The population of this study consists of taxpayers registered with the Batam City Revenue Agency who live in the Sagulung sub-district and the Sei Beduk sub-district. This research used samples with an error rate of 10% using the Slovin formula. This research was conducted using a quantitative method with a sample size of 100 respondents and used a data collection method by distributing a Google Form questionnaire. The analysis technique used in this research is multiple linear regression. The results of this research for the tax knowledge variable have an effect of 0.611 or 61.1% on taxpayer compliance in paying PBB. Tax sanctions have an effect with a value of 0.219 or 21.9%, while tax incentives do not affect taxpayer compliance in paying PBB in Batam City. Based on the results of this research hypothesis test, it was concluded that the variables of Tax Knowledge, Tax Incentives, and Tax Sanctions simultaneously influence taxpayer compliance in paying land and building taxes in Batam City.</p> Delvi Natalia Zega, Anggun Permata Husda Copyright (c) 2024 Delvi Natalia Zega, Anggun Permata Husda https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1188 Wed, 31 Jan 2024 03:37:19 +0000 THE INFLUENCE OF CUSTOMER SATISFACTION, CUSTOMER RATINGS, AND TRUST ON PURCHASE DECISIONS AMONG LAZADA USERS IN BATAM CITY https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1189 <p>This research aims to investigate the impact of customer satisfaction, customer ratings, and trust on consumer purchasing decisions. The study was conducted in Batam City in 2023 using a quantitative research design. The population consisted of 204 individuals selected through random sampling. Data were collected through questionnaires and analyzed using multiple linear regression analysis. The research findings indicate that customer satisfaction has a positive and significant impact on purchase decisions, as evidenced by a significant value of 0.000 &lt; 0.05. Similarly, customer ratings exhibit a significant positive influence on purchase decisions, supported by a significance value of 0.000 &lt; 0.05. Additionally, trust was found to have a significant positive impact on purchase decisions, with a significance value of 0.002 &lt; 0.05. The research findings demonstrate that customer satisfaction, customer ratings, and trust significantly impact purchase decisions. Statistical analysis indicates a significant relationship with a significance value of 0.000, which is below the threshold of 0.05. Moreover, the calculated F value of 67.533 surpasses the critical value of 2.65 based on the F table. The R Square value of 0.503 highlights the impact of purchase decisions, customer ratings, and trust. The remaining 49.7% is attributed to other variables within this research.</p> Erdyansyah Erdyansyah, Triana Ananda Rustam Copyright (c) 2024 Erdyansyah Erdyansyah, Triana Ananda Rustam https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1189 Wed, 31 Jan 2024 04:12:28 +0000 THE INFLUENCE OF PRODUCT DESIGN, BRAND IMAGE, AND TECHNOLOGICAL PROGRESS ON SKINTIFIC PURCHASING DECISIONS AT SHOPEE https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1190 <p>The purpose of this research is to analyze the influence of product design, brand image, and technological advances on creative purchasing decisions at Shopee. This research used a descriptive statistical approach with a population of 4436 students from four private universities in Batam, including Putera Batam University, Universal University, International University, and Riau Islands University, and this research used 100 respondents. A sample of respondents was used, and a questionnaire used as a data collection tool. Researchers used data collection techniques in the form of questionnaires and used a Likert scale. Various data analysis techniques are used, including descriptive statistical analysis, data quality testing, classic hypothesis testing, impact testing, and hypothesis testing. Research conducted shows that product design can have a significant impact on purchasing decisions. At the same time, advances in product design, brand image and technology greatly influence creative purchasing decisions on Shopee.</p> Ferencia Ferencia, Suhardi Suhardi Copyright (c) 2024 Ferencia Ferencia, Suhardi Suhardi https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1190 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF PROMOTION, BRAND IMAGE, AND TRUST ON PURCHASING DECISIONS AT BUKALAPAK IN BATAM CITY https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1191 <p>This research was conducted to explore and understand common challenges faced in the e-commerce sector, specifically focusing on negative perceptions towards brand image, infrequent promotional activities, and a general decline in consumer trust. The primary goal of this study was to methodically analyze the effects of three key variables: promotion (X1), brand image (X2), and trust (X3) on the consumer decision-making process (Y). For this purpose, a sample consisting of 100 individuals from the Batam community, all of whom are users of the Bukalapak app, was utilized. The sampling technique employed was accidental sampling, a variant of non-probability sampling, to select appropriate participants for the study. Data was gathered through a series of questionnaires completed by Bukalapak users. The findings of this study indicate that while promotion has a positive influence, it does not significantly impact purchase decisions. In contrast, brand image and trust show both a positive and significant effect on these decisions. When these variables are considered in conjunction, the study demonstrates that promotion, brand image, and trust collectively exert a substantial and positive influence on consumer purchase decisions.</p> Ferry Fernando, Suhardi Suhardi Copyright (c) 2024 Ferry Fernando, Suhardi Suhardi https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1191 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF BRAND IMAGE, PROMOTION, AND PRODUCT QUALITY ON NAAVAGREEN SKINCARE PURCHASING DECISIONS IN BATAM CITY https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1192 <p>The purpose of this study is to determine the effect of brand image, promotion, and product quality on purchasing decisions for Naavagreen skincare in Batam City. This research was conducted using quantitative techniques. The research sample used by 109 respondents, namely all customers of Naavagreen Beauty Clinic using saturated sample techniques. Data collection techniques through questionnaires. Using SPSS 25 version software, data analysis techniques include descriptive statistical tests, data quality tests, classical assumption tests, influence tests, and hypothesis tests. The result of multiple linear regression analysis shows that brand image influences purchasing decisions. Promotion influences purchasing decisions. Product quality influences purchasing decisions. The test findings using the coefficient of determination (R2) show that brand image, promotion, and product quality together can explain as much as 80,2 % of the variation in purchasing decisions. In addition, the t-test and F-test show that brand image, promotion, and product quality both individually and as a whole, have a positive and significant effect on purchasing decisions for Naavagreen skincare in Batam City.</p> Fuzi Indah Nelan Siregar, Wasiman Wasiman Copyright (c) 2024 Fuzi Indah Nelan Siregar, Wasiman Wasiman https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1192 Wed, 31 Jan 2024 00:00:00 +0000 THE EFFECT OF EASE OF USE, PERCEIVED BENEFITS, AND RISK ON INTEREST IN USING MOBILE BANKING https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1193 <p>The main purpose of this study is to determine the ease of use, perceived benefits, and risks of interest in using <em>mobile banking</em>. This research was conducted in 2023 focusing on people who use <em>mobile banking </em>in the Sei Beduk sub-district. This research uses a quantitative descriptive research design. This type of research is quantitative research. Where the data collection techniques are primary and secondary data. Data collection obtained is by using a questionnaire. The sample in this study amounted to 399 people. The analysis used is multiple linear regression analysis with the help of SPSS version 29. Several stages of testing carried out consist of validity, reliability, classical assumption test, T-test, F test, and coefficient of determination test. Based on the results of the F (simultaneous) test, the calculated F value is 45.262&gt; F table 2.62 and a significant value of 0.001 &lt;0.05 is obtained. So it can be concluded that the variables of ease of use (X1), perceived benefits (X2), and risk (X3) together have a significant influence on interest in using mobile banking (Y). These three variables have an influence of 25% on the interest in using mobile banking transactions. The remaining 75% is influenced by other factors not examined in this study. This study concludes that the higher the level of convenience and benefits felt by mobile banking users, as well as a decrease in risk when transacting using mobile banking that public interest in using mobile banking also increases.</p> Hilma Rosyida Muslimah, Argo Putra Prima Copyright (c) 2024 Hilma Rosyida Muslimah, Argo Putra Prima https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1193 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF PRODUCT QUALITY, BRAND IMAGE, AND TRUST ON PURCHASING DECISIONS ON LAZADA E-COMMERCE IN BATAM CITY https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1194 <p>The main goal of this study is to evaluate the impact of product quality, brand image, and trust on the decision-making process in Lazada E-commerce in the city of Batam. The study, conducted in 2023, utilized a quantitative research design. The study specifically targeted Lazada E-commerce users and a sample of 204 individuals was chosen using purposive sampling. The data was collected by distributing questionnaires and then analyzed using multiple linear regression. The results of the partial t-tests indicate that product quality has a positive influence on purchase decisions. However, this effect is not statistically significant, as the significance value of 0.173 is greater than the threshold of 0.05. On the other hand, the brand image has a highly positive influence on purchase decisions, as indicated by a significance value of 0.000, which is less than 0.05. Trust also has a significant positive impact on purchase decisions, as indicated by a significance value of 0.000, which is less than 0.05. During a simultaneous examination using the f-test, the study finds that product quality, brand image, and trust collectively have a significant impact on purchase decisions. This is supported by a significance value of 0.000, which is less than the threshold of 0.05. Additionally, the F-value of 107.369 is greater than the table value of 2.65. The Adjusted R Square value of 61.1% indicates that the factors of product quality, brand image, and trust collectively have a significant impact on purchase decisions. The presence of other variables, which were not taken into account in this study, is indicated by the remaining 38.9%.</p> Irenius Pandi Berian Gea, Hikmah Hikmah Copyright (c) 2024 Irenius Pandi Berian Gea, Hikmah Hikmah https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1194 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF ADVERTISING, PRODUCT QUALITY, AND CUSTOMER RATING ON PURCHASE DECISIONS FOR SHOPEE USERS IN BATAM CITY https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1195 <p>This research aims to find out what are the problems in online shops, in this case, these problems relate to the reciprocal relationship given by customers to the products provided by Shopee. This research aims to find out whether there is an influence from the independent variables of advertising, product quality, and customer rating on purchasing decisions. Researchers took 100 respondents who were determined using the Lemeshow formula. In this research, the researcher developed the research by adding other variables and new indicators to the research that had been carried out previously and refined it. This research is quantitative research whose data processing system uses SPSS Version 25. The data collection method is carried out using a questionnaire distributed and filled in by customers who have previously made transactions on Shopee e-commerce. The results of this test are, that partially advertising and product quality do not have a significant influence on purchasing decisions. Customer ratings partially have a significant influence on purchasing decisions. In this research, advertising variables, product quality, and customer ratings simultaneously have a significant influence on purchasing decisions for Shopee users in Batam City.</p> Jefri Jefri, Suhardi Suhardi Copyright (c) 2024 Jefri Jefri, Suhardi Suhardi https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1195 Wed, 31 Jan 2024 00:00:00 +0000 ANALYSIS OF THE USE OF ACCOUNTING INFORMATION SYSTEMS, INTERNAL CONTROL SYSTEMS, AND FINANCIAL SUPERVISION ON THE PERFORMANCE OF BP BATAM'S FINANCIAL EMPLOYEES https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1196 <p>This research aims to test and evaluate the influence of accounting information systems, internal control systems and financial supervision on the performance of financial employees at BP Batam. Quantitative method is the data analysis method used in this research. Finance employees are the population in this research. The sampling technique was carried out using a saturated sampling technique. The data collection technique was carried out by distributing questionnaires via Google Form which was measured using a Likert scale. Tests carried out in this research include descriptive analysis, validity test, reliability test, multiple linear regression test, normality test, multicollinearity test, heteroscedasticity test, F test, t test, and coefficient of determination test. The SPSS version 26 program was used to process the data. The findings show that partially the Accounting Information System does not have a positive and significant effect on Financial Employee Performance, partially the Internal Control System has a positive and significant effect on Financial Employee Performance, partially Financial Supervision has a positive and significant effect on Financial Employee Performance, and simultaneously the System Accounting Information, Internal Control Systems and Financial Supervision have a positive and significant effect on the Performance of Financial Employees at BP Batam.</p> Maylin Maylin, Hermaya Ompusunggu Copyright (c) 2024 Maylin Maylin, Hermaya Ompusunggu https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1196 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF ADVERTISING CREATIVITY, ATTRACTIVENESS, AND BRAND IMAGE ON CUSTOMER PURCHASE INTEREST AT STARS AGENCY BATAM https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1197 <p>Globalization and technological advancement have transformed the dynamics of business, with advertising becoming a key element in building competitive advantage. This research aims to explore the influence of advertising creativity, attractiveness, and brand image on customer purchase intention at Stars Agency Batam. The study adopts a quantitative approach through a survey conducted on a population of approximately 210 customers who availed of the services of Stars Agency Batam in the year 2023. The data collected were processed using SPSS. The research findings indicate a partial influence of advertising creativity on the purchase intention of customers at Stars Agency Batam. There is also a partial influence of attractiveness on the purchase intention of customers at Stars Agency Batam. Furthermore, there is a partial influence of brand image on the purchase intention of customers at Stars Agency Batam. Simultaneously, there is a combined influence of creativity, attractiveness, and brand image on the purchase intention of customers at Stars Agency Batam.</p> Andre Purba, Inda Sukati Copyright (c) 2024 Andre Purba, Inda Sukati https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1197 Wed, 31 Jan 2024 00:00:00 +0000 ANALYSIS OF FACTORS AFFECTING STUDENT INTERESTS CAREER IN THE FIELD TAXATION https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1198 <p>This research aims to examine the analysis of factors that influence students' interest in pursuing a career in taxation with independent variables, namely career perception, tax knowledge, tax brevet, and motivation. A career in the field of taxation is needed by the state and agencies to help increase sources of income in state financing. The population in this study were students majoring in accounting in Batam City, semesters 5 and 7, and who had taken taxation courses. The method used in sampling is technique purposive<em> sampling</em>. The sample in this study was 100 people obtained using a formula <em>slovin</em>. Data was obtained by distributing questionnaires and using a Likert scale and then processed using SPSS Version 26. The results of this study show that career perceptions and tax brevets together have a significant effect on interest in a career in taxation. Meanwhile, tax knowledge and motivation together do not have a significant effect on interest in a career in taxation. The magnitude of the influence of the independent variable and the dependent variable is 0.662 or 66.2% as shown by R.</p> Joliaman Zega, Handra Tipa Copyright (c) 2024 Joliaman Zega, Handra Tipa https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1198 Wed, 31 Jan 2024 00:00:00 +0000 THE EFFECT OF INTERNAL COMMUNICATION, QUALITY OF WORK LIFE, AND WORKLOAD ON THE PERFORMANCE OF PT BAHTERA TUAIAN GLOBAL EMPLOYEES https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1201 <p>The presence of human resources in the company is the driving force behind the company's operations; this factor also influences the quality of the company being built. Generally, companies monitor employee performance, such as organizational communication, quality of work life, and workload. This study aims to identify the impact of internal communication, quality of work life, and workload on the performance of employees at PT Bahtera Tuaian Global. The research method is quantitative and involves 101 respondents from all employees of PT Bahtera Tuaian Global, with data analyzed using SPSS software. The results show a partial influence between internal communication and the performance of employees at PT Bahtera Tuaian Global, a partial influence between the quality of work life and the performance of employees at PT Bahtera Tuaian Global, and a partial influence between workload and the performance of employees at PT Bahtera Tuaian Global. Simultaneous influence is also detected on internal communication, quality of work life, and workload on the performance of employees at PT Bahtera Tuaian Global.</p> Raju Lianto Sitio, Nora Pitri Nainggolan Copyright (c) 2024 Raju Lianto Sitio, Nora Pitri Nainggolan https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1201 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF PROMOTION, BRAND IMAGE AND ONLINE CUSTOMER REVIEW ON PURCHASING DECISIONS AVOSKIN SKINCARE PRODUCTS IN BATAM CITY https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1202 <p>This research aims to find out the influence of promotions, brand image, and online customer reviews on purchasing decisions for Avoskin skincare products in Batam City. In this study using a quantitative approach. The sample taken in this research was 100 people who were consumers or users who had purchased or used Avoskin skincare products in Batam City using a purposive sampling technique. Data collection in this research used a questionnaire which was carried out by distributing the questionnaire online via Google Form and analyzed using Multiple Linear Regression Analysis. Research findings show that the promotion variable does not have a partial influence on purchasing decisions with a significance value of 0.125 &gt; 0.05. Meanwhile, the brand image variable partially influences purchasing decisions as indicated by a significance value of 0.000 &lt; 0.05. Apart from that, online customer reviews also partially influence purchasing decisions as indicated by a significance value of 0.005 &lt; 0.05. The results of the f test show that the calculated f value has a value of 52.982 &gt; f table (2.70) and a significance value of 0.000 &lt; 0.05, which means that the promotion, brand image, and online customer review variables simultaneously influence purchasing decisions.</p> Sherina Sherina, Nora Pitri Nainggolan Copyright (c) 2024 Sherina Sherina, Nora Pitri Nainggolan https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1202 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF BRAND IMAGE, QUALITY PRODUCT, AND BRAND TRUST ON CONSUMER PURCHASE DECISIONS FOR CAMILLE BEAUTY PRODUCTS IN BATAM CITY https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1203 <p>This research aims to evaluate the influence of brand image, product quality, and brand trust on purchasing decisions for Camille products in Batam City. The research method applied was quantitative involving 204 respondents who were consumers of Camille products in the Batam Kota sub-district. A questionnaire was used as a data collection tool, and data analysis was carried out using SPSS 27, including descriptive statistical tests, data quality tests, classical assumption tests, influence tests, and hypothesis tests. The research results show that brand image (X1) has an influence of 44.8%, product quality (X2) has an influence of 17.9%, and brand trust (X3) has an influence of 35.1% on purchasing decisions. Together, the factors of brand image, product quality, and brand trust have an influence of 53.6% on the decision to purchase Camille products in Batam City based on the coefficient of determination. From the hypothesis test, the results obtained were that brand image, product quality, and brand trust had a positive and significant effect, partially or jointly, on purchasing decisions for Camille products in Batam City. These findings provide important insights for companies in developing more effective marketing strategies, strengthening brand elements, and improving product quality to meet consumer expectations in a dynamic market. The practical implications of this research can help Camille Beauty company optimize their marketing strategy in Batam City to gain a competitive advantage.</p> Sinta Afriani, Suhardi Suhardi Copyright (c) 2024 Sinta Afriani, Suhardi Suhardi https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1203 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF BEAUTY INFLUENCERS, BRAND IMAGE, AND WORD OF MOUTH ON SKINTIFIC SKINCARE PURCHASING DECISIONS IN BATAM https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1204 <p>This research aims to determine the influence of beauty influencers, brand image, and word of mouth on purchasing decisions for Skintific Skincare in Batam. The independent variables studied are beauty influencers, brand image, and word of mouth and the dependent variable is purchasing decisions. The population in this study cannot be known with certainty, so the sample for this study was 100 using the lemeshows formula. Data collection was carried out through distributing questionnaires and data analysis. The results show that beauty influencers have a significant influence on purchasing decisions, brand image has a significant influence on purchasing decisions, and word of mouth has a significant influence on purchasing decisions. Apart from that, researchers show that beauty influencers, brand image, and word of mouth together have a significant influence on purchasing decisions.</p> Tjoa Susanti, Sunarto Wage Copyright (c) 2024 Tjoa Susanti, Sunarto Wage https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1204 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF INCENTIVES, WORK MOTIVATION, AND WORKLOAD ON EMPLOYEE PERFORMANCE AT PT AVAVA DUTA INDONESIA https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1205 <p>Competition between companies is getting tighter as time goes by, so it requires companies to have quality human resources to compete and continue the company's survival. Through employee performance, company performance can be shaped to compete. The following research examines several aspects that influence employee performance. The research uses descriptive and quantitative research as an approach and distributes questionnaires to collect data. The saturated sampling technique is the sampling technique used so that the total sample is 127 respondents who are employees with security positions. The research method was carried out using multiple linear regression analysis. The results of the research show that employee performance is influenced positively and simultaneously by incentives with a significant value of 0.001 &lt; significance 0.05, then employee performance is influenced positively and simultaneously by work motivation with a significant value of 0.009 &lt; significance 0.05, then employee performance is influenced positively and simultaneously by workload with a significant value of 0.000 &lt; significance 0.05. Furthermore, the F test results show that incentives, work motivation, and workload have a positive, partial, and simultaneous influence on employee performance with a sig value. 0.000 &lt; 0.005 and fcount value 188,597 &gt; ftable value 2.68. Research shows that PT Avava Duta Indonesia can use incentives, motivation, and workload aspects separately or simultaneously to influence employee performance.</p> Livianti Livianti, Asron Saputra Copyright (c) 2024 Livianti Livianti, Asron Saputra https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1205 Wed, 31 Jan 2024 00:00:00 +0000 THE EFFECT OF TAX COMPLEXITY, FINANCIAL CONDITION AND TAX SANCTIONS ON TAXPAYER COMPLIANCE https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1206 <p>This study aims to determine the Effect of Tax Complexity, Financial Condition, and Tax Sanctions on Individual Taxpayer Compliance at KPP Pratama Batam Selatan. Quantitative method data analysis is the data analysis method used in this study. Individual Taxpayers registered at KPP Pratama Batam Selatan amounted to 400,034 Individual Taxpayers who became the population in this study. The sampling technique is carried out using the calculation of the Slovin formula. From the calculation of the Slovin formula, a sample was obtained in this study of as many as 100 respondents. Data collection was carried out by distributing questionnaires through Google Forms measured through Likert scales. Tests in this study include descriptive analysis, validity test, reliability test, multiple linear regression test, normality test, multicollinearity test, heteroscedasticity test, F test, t-test, and determination coefficient test using the SPSS 26 Program. The findings show that in terms of tax, complexity does not affect taxpayer compliance, while in terms of Financial Conditions and Tax Sanctions have a positive and significant effect on taxpayer compliance. And simultaneously Tax Complexity, Financial Conditions, and Tax Sanctions have an effect and are significant on the compliance of individual taxpayers in KPP Pratama Batam Selatan.</p> Marleni Octavia, Ronald Wangdra Copyright (c) 2024 Marleni Octavia, Ronald Wangdra https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1206 Wed, 31 Jan 2024 00:00:00 +0000 ANALYSIS OF e-SPT, e-FILING AND e-FORM SYSTEMS ON INDIVIDUAL TAXPAYER COMPLIANCE https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1207 <p>The objective of this study is to ascertain the impact of brand image, and electronic word of mouth, and this research aims to analyze the effect of implementing e-SPT, e-filing, and e-Form on individual taxpayer compliance at KPP Pratama South Batam, both partially and simultaneously. The method used in this research is multiple linear regression analysis. The type of this research is quantitative, the data source in this research is primary, the data collection technique in this research is using a questionnaire, and the technique for determining this sample is Slovin, totaling 100 respondents. The partial research results show that e-SPT (X1) obtained a calculated t value of 1.647 where this value is smaller than the t table value of 1.985 and for the significance value obtained a value of 0.103 which is a value greater than 0.05 so that e-SPT has no effect. regarding the compliance of Individual Taxpayers at KPP Pratama South Batam, e-Filing (X2) obtained a calculated t value of 2.420 where this value is greater than the t table value of 1.985, and for the significance value obtained a value of 0.017 which is smaller than 0.05 so that e-Filing affects the fulfillment of Individual Taxpayers at KPP Pratama South Batam. e-Form (X3) obtained a calculated t value of 2.048 where this value is greater than the t table value of 1.985 and the significance value obtained a value of 0.043 which is a value smaller than 0.05 so that e-Filing affects individual taxpayer compliance in South Batam Pratama KPP. Simultaneously the calculated F value obtained is 54,980 where this value is greater than the F table of 3,098 and the probability or significance value obtained is 0.000 which is smaller than 0.05 so that the application of e-SPT, e-Filing, and e-Form has an effect on Fulfillment of Individual Taxpayers at KPP Pratama South Batam. This research concludes that H1 is rejected, H2 is accepted, H3 is accepted and H4 is accepted.</p> Meida Elasari, Viola Syukrina E Janrosl Copyright (c) 2024 Meida Elasari, Viola Syukrina E Janrosl https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1207 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF BRAND IMAGE, BRAND AWARENESS, AND PROMOTION ON MAN MAN TANG PURCHASE DECISIONS IN BATAM CITY https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1208 <p>Brand Image, Brand Awareness, and Promotion can shape the relationship between makers and buyers. This research aims to determine and analyze the influence of Brand Image, Brand Awareness, and Promotion on Man Tang Purchasing Decisions in Batam City using a survey method by distributing questionnaires and a sample of 100 respondents. This research uses quantitative and associative research. Data analysis techniques for data quality use validity and reliability tests, classic assumption tests use normality, multicollinearity, and heteroscedasticity tests, influence tests use multiple linear regression tests and coefficient of determination, while hypothesis testing uses t and F tests with the help of the SPSS 25 measurable program. Results obtained from the multiple linear regression test, brand image (X1) has an effect of 0.246 or 24.6%, brand awareness (X2) has an effect of 0.328 or 32.8%, and promotion (X3) has an effect of 0.236 or 23.6% on purchasing decisions (Y1). So overall these three variables have an influence of 59.1% on Man Man Tang purchasing decisions obtained from the results of the coefficient of determination test. So, it can be concluded that in the Simultaneous F test, the brand image, brand awareness, and promotion variables have a positive and significant influence on purchasing decisions.</p> Natasya Juandi Putri, Yunisa Octavia Copyright (c) 2024 Natasya Juandi Putri, Yunisa Octavia https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1208 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF WORK ENVIRONMENT, CAREER DEVELOPMENT AND JOB SATISFACTION ON EMPLOYEE PERFORMANCE https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1209 <p>This research aims to determine the effect of the work environment, career development, and job satisfaction on employee performance. The population in this study are employees of PT. Surya Lestari Mandiri. The sampling technique in this study is proportionate stratified random sampling with a sample of 132 respondents. This research is quantitative. The data analysis techniques used are validity test analysis, reliability test, classical assumption test, regression analysis, and hypothesis test which are then processed using the help of IBM SPSS 26.0 for Windows software. The results showed that the work environment, career development, and job satisfaction had a positive and significant effect on employee performance at PT Surya Lestari Mandiri Cirebon.</p> Sunimah Sunimah Copyright (c) 2024 Sunimah Sunimah https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1209 Wed, 31 Jan 2024 00:00:00 +0000 IMPACT OF UNDERSTANDING, SUNSET POLICY, AND NOTIFICATION OF TAX DUE ON THE COMPLIANCE OF PROPERTY TAXPAYERS https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1210 <p>This study aims to examine and evaluate the impact of understanding, Tax amnesty, and notification tax due on the compliance of property taxpayers in the city of Batam. The data analysis employed a quantitative method. The population of this study consisted of 253,352 registered Land and Building Taxpayers in the Revenue Office of Batam City. The sampling technique was conducted using the Slovin formula, resulting in a sample of 100 respondents. software SPSS version 26 was used to process the data. The findings indicate that partially, understanding significantly influences the compliance of property tax taxpayers. Similarly, tax amnesty and the notification tax due also have a significant partial impact on the compliance of property tax taxpayers. Simultaneously, understanding, Tax amnesty, and notification tax significantly influence the compliance of property taxpayers in the city of Batam.</p> Afifah Salsabila, Poniman Poniman Copyright (c) 2024 Afifah Salsabila, Poniman Poniman https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1210 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF CREDIBILITY, BRAND IMAGE, AND EASE OF APPLICATION KLIK INDOMARET ON PURCHASING DECISIONS AT INDOMARET BATU AJI https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1211 <p>Retail has existed in Indonesia since the colonial era, with the pioneer being the Dutch East India Company founded in 1602. Today, retail has evolved into convenience stores like Indomaret which introduced a new compact concept in 1997 and has since expanded to over 22,000 stores. Indomaret leverages physical stores and its Klik Indomaret app launched in 2015 to extend its reach. However, it struggles to fully meet customer expectations regarding app reliability and security. Competitor Alfamart also consistently ranks higher in brand perception. This quantitative research sampled 100 Indomaret shoppers in Batuaji in 2023 who used the Klik Indomaret app. Data underwent multiple statistical tests for analysis. Results showed credibility significantly influences purchase decisions, while brand image does not. The ease of the Klik Indomaret app also significantly affects purchase decisions. When combined, credibility, brand image, and ease of the app have a collective significant influence. In conclusion, while Indomaret has achieved extensive physical reach, its digital offerings via the Klik Indomaret app fail to provide the same expected convenience. By focusing efforts on improving app reliability, security, and user experience, Indomaret can work to replicate its in-store dominance digitally.</p> Agus Salim, Winda Evyanto Copyright (c) 2024 Agus Salim, Winda Evyanto https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1211 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF INDEPENDENCE, PROFESSIONAL ETHICS, AND AUDITOR PROFESSIONALISM ON AUDIT QUALITY IN PUBLIC ACCOUNTING FIRM IN BATAM https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1212 <p>The more the economy develops, the more parties have to be involved in an economic environment. A good business usually has a financial report that contains company financial information that can show the company's liquidity in reality. However many companies manipulate their financial reports to make them look good in the eyes of other parties. This can make users of financial reports doubt and question the fairness and truth of a financial report, so an auditor is needed to check and maintain the fairness and truth of the report to produce quality audit results. This research was conducted to analyze the influence of independence, professional ethics, and auditor professionalism on audit quality at Public Accounting Firms in Batam City. This research is quantitative research which was processed using the SPSS Version 25 application. The data used is primary data obtained through distributing questionnaires to all auditors at Public Accounting Firms in Batam City registered in the Directory of the Institute of Public Accountants in 2023. Sampling in this research used Saturated samples where the population obtained does not exceed 100 people so that all the results of the questionnaires distributed will be used as a sample with a total sample of 54 people. It is known from the t-test results that independence does not affect audit quality, professional ethics has no effect on audit quality, and professionalism has an effect on audit quality. Meanwhile, the F test independence, professional ethics, and auditor professionalism simultaneously influence audit quality.</p> Angelin Angelin, Dian Efriyenti Copyright (c) 2024 Angelin Angelin, Dian Efriyenti https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1212 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF PRODUCT QUALITY, BRAND IMAGE, AND ELECTRONIC WORD OF MOUTH ON PURCHASE INTEREST OF TIKTOK SHOP USERS (CASE STUDY OF TIKTOK SHOP USERS IN BATAM) https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1213 <p>The increasing development of technology today, has changed the way consumers view when purchasing goods or services that they want and need. Currently, there are many ways to purchase goods or services, one of which is by purchasing online, one of which is via the TikTok Shop platform. Therefore, this research aims to determine the influence of personal factors on purchasing interest in TikTok. The sampling technique uses a non-probability approach, namely purposive sampling. The method used is multiple linear regression analysis with the Accidental sampling method. The research was conducted using the SPSS Statistics 25 program with a sample size of 385 respondents who were users of the TikTok Shop feature in Batam City, especially in the Batu Aji area. The research results show that product quality has a significant influence on purchase interest, brand image has a significant influence on purchase interest and electronic word of mouth has a significant influence on purchase interest.</p> Arsy Regita Intan Cahyani, Sunarto Wage Copyright (c) 2024 Arsy Regita Intan Cahyani, Sunarto Wage https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1213 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF BRAND IMAGE, WORD OF MOUTH, AND PRODUCT DIVERSITY ON PURCHASING DECISIONS FOR BENINGS SKINCARE PRODUCTS IN BATAM CITY https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1214 <p>In this highly developed era of globalization, the business world is experiencing very rapid development, which refers to the fact that they all have a fairly strong and tight level of competition or competitiveness, economic growth and development make competition between companies even tighter than in the previous era. , including in the skincare industry. Many companies produce and offer various types of products creatively and innovatively. This research aims to determine the influence of brand image, word of mouth, and product diversity on purchasing decisions for Bening skincare products in Batam City. The population in this study was 11,238 respondents. The sample in this study consisted of 100 respondents. The sampling technique uses the Slovin formula. This type of research is quantitative research which aims to find relationships between variables in a population. The nature of this research is replication. The data used are primary data and secondary data obtained by distributing questionnaires to respondents using a Likert scale and then analyzed using validity and reliability tests. To test the classical assumptions in this research using the normality test, heteroscedasticity test, and multicollinearity test, Hypothesis testing in this research is multiple linear regression analysis tests, coefficient of determination test, t-test, and f test with the help of SPSS 25. The results obtained from the t-test show that brand image, word of mouth, and product diversity influence purchasing decisions for Benings skincare products in Batam City. The results of the f test show that simultaneously brand image, word of mouth and product diversity have a significant effect on purchasing decisions for Benings skincare products in Batam City</p> Nia Vianita Pasaribu, David Humala Sitorus Copyright (c) 2024 Nia Vianita Pasaribu, David Humala Sitorus https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1214 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF BRAND IMAGE, PRODUCT QUALITY, AND DIGITAL MARKETING ON AEROSTREET SHOE PURCHASING DECISIONS IN BATAM CITY https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1215 <p>Humans have three primary needs (food, clothing and shelter). As the times evolve, these three primary needs have expanded. Likewise with clothing, people not only need it as body protection but also have other purposes, one of which is fashion. Shoes are one of the fashion that is very concerned at this time, have many kinds according to their functions and are favored by many people, making many companies around the world competing to produce the best version of their shoes to attract customers. In this study, research will be conducted with the aim of finding out the effect of Brand Image, Product Quality and Digital Marketing on purchasing decisions for Aerostreet shoes in Batam City. The number of samples to be used is 204 people who have bought Aerostreet shoes who live in Batam City. Data collection was taken through filling out a questionnaire to respondents who had been sampled. The findings in this study state that there is a separate positive relationship between brand image, product quality, and digital marketing on purchasing decisions. It is also concluded that the three variables have an overall positive relationship to purchasing decisions.</p> Rio Chanra Batubara, Triana Ananda Rustam Copyright (c) 2024 Rio Chanra Batubara, Triana Ananda Rustam https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1215 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF CELEBRITY ENDORSERS, BRAND IMAGE, AND WORD OF MOUTH ON DECISIONS TO PURCHASE SUNSILK SHAMPOO IN BATAM CITY https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1216 <p>This research aims to find out: the effect of using celebrity endorsers, which can improve brand image and attract celebrity fans to buy products. In addition, a strong brand image can influence consumer purchasing decisions, and word of mouth can influence consumer perceptions of the brand. The number of samples used in this research was 100 respondents. The sampling technique used in this research was purposive sampling, and data collection was carried out using a questionnaire. The calculation process was carried out using SPSS version 25 software. The research method used was quantitative. Research used in data analysis tests includes descriptive statistical tests, data quality tests, classical assumption tests, and hypothesis tests. The research results show that celebrity endorsers, brand image, and word of mouth have a significant influence on purchasing decisions for Sunsilk shampoo in Batam City. The practical implications of this research are recommending the appropriate use of celebrity endorsers, increasing brand image, and strengthening word of mouth to increase sales of Sunsilk shampoo.</p> Cityarum Siahaan, Nora Pitri Nainggolan Copyright (c) 2024 Cityarum Siahaan, Nora Pitri Nainggolan https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1216 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF BRAND IMAGE, BRAND TRUST, AND PRODUCT QUALITY ON PURCHASE DECISION OF LE MINERALE IN BATAM CITY https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1219 <p>This study aims to explore the influence of brand image, brand trust, and product quality on purchasing decisions for Le Minerale in Batam City. The population comprises individuals who have purchased or consumed Le Minerale products, with the specific number remaining unknown. The sample was determined using the Lemeshow formula, resulting in 100 respondents selected through purposive sampling. Data were analyzed using a multiple linear regression model, incorporating tests for data quality, classic assumption tests, influence tests, and hypothesis tests. The results of the multiple linear regression analysis indicate that brand image has a 21.1% influence on purchasing decisions, brand trust has a 25.9% influence, and product quality has a 28.5% influence. Findings from the coefficient of determination (R2) testing reveal that, collectively, brand image, brand trust, and product quality can explain up to 59.1% of the variation in purchasing decisions. Additionally, the t-test and F-test demonstrate that brand image, brand trust, and product quality individually and collectively have a positive and significant impact on purchasing decisions for Le Minerale in Batam</p> Kelven Zinos, Sunarto Wage Copyright (c) 2024 Kelven Zinos, Sunarto Wage https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1219 Wed, 31 Jan 2024 00:00:00 +0000 DETERMINANTS AFFECTING TAXPAYER COMPLIANCE https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1220 <p>The level of taxpayer compliance at KPP Pratama South Batam, the number of taxpayers who do not report SPT every year fluctuates but is still said to be quite low between 2018 and 2022. There are several factors identified that can influence the compliance of individual taxpayers at KPP Pratama South Batam, including service tax authorities, taxpayer awareness, and tax sanctions. This research aims to see the influence of tax authorities' services, taxpayer awareness, and tax sanctions on individual taxpayer compliance, both partially and simultaneously. This type of research is quantitative with primary data sources obtained through questionnaires. The population in this study was 75,350 people who were required to report taxes and were registered at the South Batam KPP. The sample in this study used a random sampling technique and the sample was determined using Slovin, totaling 100 respondents. Partial research results show that tax authorities' services influence individual taxpayer compliance with a calculated t value of 2.600 &gt; t table 1.985, taxpayer awareness influences individual taxpayer compliance with a calculated t value of 2.249 &gt; t table 1.985, and tax sanctions influence compliance. Individual taxpayers with a value of t count 9.727 &gt; t table 1.985. Simultaneously, tax authorities' services, taxpayer awareness, and tax sanctions have a significant effect on individual taxpayers with a calculated F value &gt; F table of 3.098. This research concludes that H<sub>1</sub>, H<sub>2</sub>, H<sub>3,</sub> and H<sub>4</sub> are accepted.</p> Rina Aprilia Rambe, Viola Syukrina E Janrosl Copyright (c) 2024 Rina Aprilia Rambe, Viola Shukrina E Janrosl https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1220 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF BRAND IMAGE, BRAND TRUST AND BRAND LOYALTY ON CUSTOMER PURCHASING DECISIONS ON LIPTON TEABAG PRODUCTS IN BATAM CITY https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1221 <p>This research is intended to analyze whether brand loyalty, brand&nbsp;trust, and brand&nbsp;image affect customer&nbsp;decisions to buy Lipton tea bags in Batam City. This type of research uses quantitative research that is replication in nature. The total sample collected in this research was 125 respondents who had shopped and visited Sun Mart. The author uses purposive sampling as a research sampling techniqueThis study used both primary and secondary data sources for its data. The data is processed with statistics and uses quantitative analysis methods. The SPSS25 system is used to assist this process. The research was carried out by distributing questionnaires and then analyzed using the multiple regression analysis method. The R-squared value of 0.754 indicates that customer decisions to purchase Lipton tea bag goods in Batam City can be somewhat influenced by brand image, brand trust, and brand loyalty all at the same time, indicating that the variables brand image, brand trust, and brand loyalty can influence customer decision variables to buy 75.4%.</p> Yenny Norma Elvira, Nora Pitri Nainggolan Copyright (c) 2024 Yenny Norma Elvira, Nora Pitri Nainggolan https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1221 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF BRAND IMAGE, BRAND AMBASSADOR AND CONSUMER PERCEPTION ON INNISFREE PRODUCT PURCHASE DECISIONS IN BATAM CITYs https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1222 <p>The main goal of this study is to evaluate the impact of brand image, brand ambassador, and consumer perception on the purchasing Innisfree decision-making process in the city of Batam. The study, conducted in 2023, utilized a descriptive quantitative research design. The study specifically targeted Innisfree users and a sample of 100 individuals was chosen using non-probability purposive sampling. The data was collected by distributing questionnaires and then analyzed using multiple linear regression. The results of the partial t-tests indicate that brand image has a positive and significant influence on purchase decisions, as indicated by the significance value of 0.001 is lesser than the threshold of 0.05. Brand ambassadors have a highly positive and significant influence on purchase decisions, as indicated by a significance value of 0.004, which is less than 0.05. Consumer Perception also has a significant positive impact on purchase decisions, as indicated by a significance value of 0.000, which is less than 0.05. During a simultaneous examination using the f-test, the study finds brand image, brand ambassador, and consumer perception collectively have a significant impact on purchase decisions. This is supported by a significance value of 0.000, which is less than the threshold of 0.05. Additionally, the F-value of 54.653 is greater than the table value of 2.7. The Adjusted R Square value of 61.9% indicates that the factors of brand image, brand ambassador, and consumer perception collectively have a significant impact on purchase decisions. The presence of other variables, which were not taken into account in this study, is indicated by the remaining 38.1.</p> Seren Natasya, Nora Pitri Nainggolan Copyright (c) 2024 Seren Natasya, Nora Pitri Nainggolan https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1222 Wed, 31 Jan 2024 00:00:00 +0000 FACTORS THAT IN INFLUENCE INTEREST IN USING TAX CONSULTANT SERVICES https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1223 <p>The purpose of this research is to examine the factors influencing the interest in utilizing tax consultant services among registered taxpayers at the South Batam Primary Tax Service Office. The study involves a sample of 400 taxpayers registered at the South Batam Primary Tax Service Office, selected through simple random sampling. The collected data will be processed using SPSS v.26. The results of this research indicate that Taxation Knowledge has a positive and significant impact, Taxpayer Motivation also has a positive and significant influence, Taxation Sanctions have a positive and significant impact, and Tax Office Service Quality has a positive and significant influence. Therefore, Taxation Knowledge, Taxpayer Motivation, Taxation Sanctions, and Tax Office Service Quality collectively have a positive and significant impact on taxpayers' interest in utilizing tax consultant services. This finding is supported by the F-test or simultaneous test results, where the F-value (142.477) exceeds the F-table (2.70), and the significance value (0.000) is less than 0.05.</p> Witriani Jagoto, Neni Marlina Br. Purba Copyright (c) 2024 Witriani Jagoto, Neni Marlina Br. Purba https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1223 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF SECURITY, PERCEIVED USEFULNESS, AND PERCEIVED EASE OF USE ON THE ADOPTION INTENTION OF FINTECH AMONG UNIVERSITY STUDENTS IN BATAM CITY https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1224 <p>The growing prevalence of financial technology (fintech) across various sectors extends to students, presenting them as potential users. This study aims to assess the impact of security, perceived usefulness, and perceived ease of use on fintech adoption intentions among students in Batam City. Employing a quantitative approach with a positivistic orientation, the research utilizes surveys and questionnaires for data collection. The respondents, totaling 1,604 students during the odd semester of the academic year 2022, provide insights. F-test results reveal that collectively, security, perceived usefulness, and perceived ease of use significantly influence fintech adoption intentions (F-value = 85.159, p &lt; 0.001). Partial tests indicate that each factor - security, perceived usefulness, and perceived ease of use - positively and significantly impacts fintech adoption intentions among Batam City students. These findings offer valuable insights for fintech providers and educational institutions, enabling a better understanding of factors that drive or impede student fintech adoption. The implications underscore the importance of enhancing security, usefulness, and ease of use to promote fintech adoption among students in Batam City.</p> Juliyanti Juliyanti, Argo Putra Prima Copyright (c) 2024 Juliyanti Juliyanti, Argo Putra Prima https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1224 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF EDUCATION AND TRAINING ON PERFORMANCE OF REGIONAL INSPECTORATE EMPLOYEES KARIMUN DISTRICT https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1225 <p>Human resources is one of the components in the organization besides machines, money, materials, methods, and markets. According to the author's research in the field, that at present, the quality of the performance of employees of the Regional Inspectorate of Karimun Regency cannot be said to be optimal as a whole, meaning that there are still obstacles faced. The author's data analysis technique used is triangulation technique, which is a data checking technique that utilizes something else outside the data for the purpose of checking the data as a comparison material against the data. Relationship between education and training and employee performance influences each other, namely if education and training are good, employee performance tends to be good. Education and training is a response to an organizational need in this case the regional Inspectorate of Karimun Regency. The results of the analysis and discussion of the Effect of Education and Training on the Performance of Employees the Regional Inspectorate of Karimun Regency, it is concluded that education on employee performance is directly proportional, where if education is good performance will be good, so education indicators are needed in improving employee performance at the Inspectorate of Karimun Regency.</p> Mitrayati Mitrayati, Zalmi Dzirrusydi, Noval Alfiyan Jaya Copyright (c) 2024 Mitrayati Mitrayati, Zalmi Dzirrusydi, Noval Alfiyan Jaya https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1225 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF MOTIVATION, DISCIPLINE AND JOB SATISFACTION ON THE PERFORMANCE OF EMPLOYEES OF PT VOLEX INDONESIA, BATAM https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1226 <p>This research uses quantitative analysis methods to analyze data to find the influence of independent variables on the dependent variable. In quantitative research methods, analyzing data is an activity when data from all respondents or other data sources has been collected. After all data from a sample that represents the population is collected, the next step is to analyze the data to test the research hypothesis. The data used in writing this thesis were analyzed and processed using the SPSS 25 program. For the sample in this study, there were 200 employee respondents who worked at PT Volex Indonesia. The calculated F value for the entire analysis was 36,942, much higher than The critical F table value is 2.65 at a significance level of 0.000, which means this result has a value of less than 0.05. These findings indicate that there is a significant collective influence of all independent variables, namely Motivation, Discipline and Job Satisfaction, on Employee Performance at PT Volex Indonesia, Batam. The test results for the coefficient of determination R square (R2) or adjusted R value have a value of 0.350 or 35 % This value shows how well the independent variable can explain the dependent variable, which is 35% with other factors and the remaining 65% is influenced by other variables. always prioritize employee discipline by emphasizing punishments or warnings in the form of warning letters for employees who violate regulations or who do not have good discipline, considering that discipline affects employee performance.</p> Dosmayanti Sinaga, Wasiman Wasiman Copyright (c) 2024 Dosmayanti Sinaga, Wasiman Wasiman https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1226 Wed, 31 Jan 2024 00:00:00 +0000 THE INFLUENCE OF PARENTS, SELF-CONTROL, ATTITUDES, PEER INFLUENCE AND FINANCIAL LITERACY ON SAVING BEHAVIOR IN STUDENTS IN BATAM CITY https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1227 <p>The aim of this research is to evaluate the influence of Parental, Self Control, Attitude, Peer Influence and Financial Literacy on Saving Behavior in Batam City. This research, which was conducted in 2023, used a quantitative descriptive research design. This research targeted 168 active students at Universal University, Batam International University, Batam University, Riau Islands University, Batam Polytechnic University and Ibnu Sina University using non-probability sampling with a simple random sampling technique using the Slovin tool. The collection technique in this research uses a questionnaire as a means of disseminating data to respondents in accordance with the population of the research title whose target is students in Batam City and then analyzed using multiple linear regression analysis. The results of the t test research show that the parental variable is known to have t count (5.690) &gt; t table (1.975), and the significance value is 0.000 &lt; 0.05. So it can be concluded that parental (X1) has a significant influence on the saving behavior of students in Batam City. The self control variable is known to have t count (1.331) &lt; t table (1.985), and the significance value is 0.185 &gt; 0.05. So it can be concluded that self control (X2) does not significantly influence the saving behavior of students in Batam City. It is known that the attitude variable is t (7.209) &gt; t table (1.985), and the significance value is 0.000 &lt; 0.05. So it can be concluded that attitude (X3) has a significant effect on the saving behavior of students in Batam City. The variable X4 peer influence shows that t count (-1.734) &lt; t table (1.985), and the significance value is 0.085 &gt; 0.05. So it can be concluded that peer influence (X4) does not significantly influence the saving behavior of students in Batam City. The financial literacy variable is known to have t count (1.349) &lt; t table (1.985), and the significance value is 0.179 &gt; 0.05. So it can be concluded that financial literacy (X5) does not significantly influence the saving behavior of students in Batam City. The R Square value is 0.619 or 61.9%. This means that (parental), (self control), (attitude), (peer influence), and (financial literacy) have an influence on the saving behavior of students in Batam City by 61.9% and the rest is influenced by other variables.</p> Mariana Mariana, Poniman Poniman Copyright (c) 2024 Mariana Mariana https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1227 Wed, 31 Jan 2024 00:00:00 +0000 ANALYSIS OF THE FINANCIAL PERFORMANCE OF BANKING COMPANIES IN INDONESIA BEFORE AND DURING THE COVID-19 PANDEMIC (2018-2021) https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1229 <p>Besides bringing impact on world health, the pandemic COVID-19 also has a big impact Which Enough big on the economy world. Prohibition of crowds And Restrictions on social activities force people, employees, workers, and factory workers to do so must be laid off until the employment relationship is terminated. On the other hand, the banking world is in charge of supporting the development economy world, as if no impact of the pandemic Covid-19. This study is done with the use method of qualitative descriptive with an approach comparative to analyze data in form numbers form ratio finances obtained and processed by comparing the average ratio obtained before the pandemic and during the pandemic, to then be presented in the form of an explanation regarding the phenomena that occurred in Indonesian conventional banking companies at that time before And during period pandemic Covid-19 taking place. Viewed from the ratio ROA, BOPO, LDR, and NPL, the financial performance of banking companies in Indonesia worsened during the pandemic Covid-19. But If seen from the ratio CAR, performance finance company banking in Indonesia improved over time Covid-19 pandemic.</p> Suwanto Suwanto, Putu Rani Susanthi Copyright (c) 2024 Suwanto Suwanto, Putu Rani Susanthi https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1229 Mon, 29 Jan 2024 00:00:00 +0000 THE INFLUENCE OF PRODUCTS, PROMOTIONS, AND SERVICE QUALITY ON CONSUMER PURCHASING DECISIONS OF KEZ'S BAKERY AND RESTAURANT IN BATAM CITY https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1235 <p>The purpose of this research is to determine and analyze the influence of product, Promotion, and Service Quality on Consumer Purchasing Decisions at Kez's Bakery and Restaurant, Batam City. The method used in this research is quantitative. The population in this study was 200&nbsp; Kez's Bakery and Restaurant consumers person. The sample for this research was 83 respondents. The data collection technique used in this research was a questionnaire or questionnaire which was tested for validity and reliability. This research data analysis technique uses Linear Regression Multiple, Classical Assumption Test, Hypothesis Test (t-test and F Test), and Coefficient Determination. Data processing in this research uses the software program SPSS version 27. The results of this research show that the product has a positive effect and is significant to Kez's Bakery and Restaurant Batam City Consumer Purchasing Decisions with probability values equal to 0.018 &lt; 0.05. Promotion has a positive and significant effect on Consumer Purchasing Decisions at Kez's Bakery and Restaurant Batam City with a probability value of 0.022 &gt; 0.05. Service quality has a positive and significant effect on Consumer Purchasing Decisions at Kez's Bakery and Restaurant, Batam City with a probability value of 0.037 &lt;0.05. The calculated F value of 3.943 is greater than F table 2.71 and Sig value 0.000 &lt; 0.05, this shows that simultaneously Products, promotions, and service quality have a significant influence on consumer purchasing decisions at&nbsp; Kez's Bakery and &nbsp;Restaurant, Batam City. The Coefficient of Determination value is 86.9% which can be obtained it was concluded that all the independent variables such as Product, Promotion, and Service Quality influence the dependent variable, namely purchasing decisions. Meanwhile, the rest amounting to 13.1% is influenced by other variables outside the scope of this research.</p> Andi Mulyadi, Sriyanti Sriyanti Copyright (c) 2024 Andi Mulyadi, Sriyanti Sriyanti https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1235 Thu, 25 Jan 2024 00:00:00 +0000 THE INFLUENCE OF MOTIVATION, WORK EXPERIENCE, AND JOB STRESS ON EMPLOYEE PERFORMANCE IN PT MARTINDO FINE FOODS https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1236 <p>The purpose of this study was to determine the effect of motivation, work experience, and job stress on employee performance at PT Martindo Fine Foods. This research was conducted using quantitative techniques. The research sample used as many as 107 respondents at PT Martindo Fine Foods using saturated sample techniques. Questionnaires are used as a data collection technique. Using SPSS 25 software, data analysis techniques include descriptive statistical tests, data quality tests, classical assumption tests, influence tests, and hypothesis tests. Based on the results of multiple linear regression, motivation (X1) has an effect of 0.257 or 25.7% on employee performance at PT Martindo Fine Foods, work experience (X2) has an effect of 0.183 or 18.3% on employee performance at PT Martindo Fine Foods and job stress (X3) has an effect of 0.374 or 37.4% on the performance of employees at PT Martindo Fine Foods. In addition, motivation, work experience, and job stress affect employee performance at PT Martindo Fine Foods by 79.7% according to the coefficient of determination (R2) data. Based on the results of the hypothesis test, it was found that motivation, work experience, and job stress had a positive and significant effect on employee performance at PT Martindo Fine Foods.</p> Yuliana Yuliana, Tiurniari Purba Copyright (c) 2024 Yuliana Yuliana, Tiurniari Purba https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1236 Wed, 31 Jan 2024 00:00:00 +0000 THE EFFECT OF PRODUCT DESIGN, BRAND IMAGE AND PRODUCT QUALITY ON PURCHASING DECISIONS FOR DAIA PRODUCTS IN BATAM CITY https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1254 <p>In terms of competition with competitors, companies are required to implement more innovative marketing innovations for the sale of their goods and services, including the detergent industry. This study aims to determine the factors that can influence the purchase of daia detergent, namely product design, brand image, and product quality. This research is a descriptive quantitative study conducted in the Batu Aji sub-district area using an online questionnaire method via Google Form. The data was processed using SPSS Ver 20 using validity, reliability, T test, and ANOVA tests.&nbsp; Of the 100 respondents, 21% were male and 79% were female. Most users are 17-25 years old (51%) and live in Buliang village (46%). The length of use of the majority is &gt;12 months, as many as 38% of respondents. The reliability test results show the Cronbach's Alpha value of the product design variable (X1) of 0.818, brand image (X2) of 0.920, product quality (X3) of 0.914, and purchasing decisions (Y) of 0.849. The linear regression test obtained the equation Y = 1,460 + 0.304X1 + -0.005X2 + 0.358X3 + e. The T test results show that product design and product quality have a significant effect, but not brand image (p &lt;0.05). However, the ANOVA test test results in p&lt;0.000 so it can be concluded that product design, brand image and product quality simultaneously have a significant impact on purchasing decisions.</p> Nur Aisyah Lubis, David Humala Sitorus Copyright (c) 2024 Nur Aisyah Lubis, David Humala Sitorus https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1254 Tue, 30 Jan 2024 00:00:00 +0000 STREAMLINING LOAN ORIGINATION WITH DIGITAL TECHNOLOGIES: A STUDY ON THE IMPLEMENTATION OF DIGITAL LENDING PLATFORMS IN BANK BRI https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1262 <p>The loan origination process is a critical component of the banking industry, as it involves the evaluation, approval, and funding of loans for borrowers. The implementation of digital lending platforms in banking institutions offers significant benefits, including increased efficiency, accuracy, and an enhanced customer experience. It also enables better risk management and cost reductions. However, challenges such as high initial investments, cybersecurity risks, regulatory compliance, technology adoption resistance, and integration issues need to be addressed. By adopting phased implementation strategies, strengthening cybersecurity, ensuring regulatory compliance, providing training, and focusing on seamless integration, institutions can mitigate these limitations and fully leverage the advantages of digital lending platforms. The implementation of digital lending platforms in banking institutions has brought about significant improvements in the loan origination process. The benefits of these platforms include increased efficiency and speed, reduced costs, and improved customer experience. However, there are challenges to the implementation of these platforms, such as resistance to change and data security concerns.</p> Ardhi Setyarko, Nurma Gupita Dewi, Erik Ridha Nugraha, Tio Anta Wibawa Copyright (c) 2024 Ardhi Setyarko, Nurma Gupita Dewi, Erik Ridha Nugraha, Tio Anta Wibawa https://creativecommons.org/licenses/by/4.0 https://ejurnal.universitaskarimun.ac.id/index.php/akuntansi/article/view/1262 Wed, 31 Jan 2024 00:00:00 +0000