Articles
<![CDATA[Effect of Lecturer Certification Allowance, Lecturer Education, and Lecturer Training on Lecturer Performance ]]>
<![CDATA[Sinarti Sinarti]]>;
<![CDATA[Siti Rahmawati]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1306546
<![CDATA[This study examines the effect of the certification allowances lecturer, faculty of education, training and lecturer on the performance of the lecturer. This research was conducted using questionnaires to all samples certified lecturer. The data obtained were then processed using regression analysis. The number of questionnaires are processed totaled 75 questionnaire. Hypothesis test results have shown that the benefits of certification lecturers, professors of education, and training faculty positive and significant effect on the performance of the lecturer. Allowances for lecturers who have followed the certification, provide opportunities for continuing education for faculty, and provide training opportunities according to their field can improve the performance of lecturers. The samples in the study have not been evenly distributed and performance assessment are used in the form of self-appraisal, so that further research can be used to sample a wider and performance assessment is done by looking at Work Target Employees for lecturers Civil Servant and the achievement of academic rank private colleges.]]>
<![CDATA[Responsibility Student Budgeting Procedure in Polytechnic Batam ]]>
<![CDATA[Sinarti Sinarti]]>;
<![CDATA[Dessy Ratna Sary]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1307285
<![CDATA[This research is discuss about the procedure for making the grant implementation work programs to attract the use of budgetary procedures of Student Affairs at Polytechnic Batam Student Affairs Organization. The funds badly needed by the student organization to run all programs of work which will be carried out during a period of stewardship. Financing for the activities of the student organization is regulated in the decision of the Minister of education and culture of the Republic of Indonesia No. 155/U/98, on the organization of Student Affairs General Guidelines College and the Statute of the College. All of activity that has been carried out must be made in the report of accountability activities as accountability for the use of the grant implementation of work programs.]]>
<![CDATA[Effect on Profitability Liquidity Management of Banking Companies in Indonesia Stock Exchange ]]>
<![CDATA[Sinarti Sinarti]]>;
<![CDATA[Fitriah Rahmadany]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.5281/zenodo.1305165
<![CDATA[This study examines the impact of liability (quick ratio) to profitability in banking companies listed in Indonesia Stock Exchange (BEI) to prove its influence on the level of debt repayment banking finance company. The data used in this research is secondary data uses financial statements that have been audited. Data analysis technique used is simple regression analysis. The results indicate that the quick ratio positive effect on the company's financial profitability. The results of this study illustrate that the liability would affect the profitability of companies that are in financial companies to be used effectively and efficiently. This research is important for companies and organizations, in order to better the use or utilization liability. The company is only limited to the banking companies listed in BEI, then further research is recommended to add criteria and indiktor others that have not been addressed in this study, in addition to subsequent authors can also extend the sample population to another company with a different field such as manufacturing or services.]]>
<![CDATA[Perancangan Sistem Pengendalian Internal Berbasis COSO pada Program Studi di Politeknik Negeri Batam ]]>
<![CDATA[Irsutami Irsutami]]>;
<![CDATA[Sinarti Sinarti]]>;
<![CDATA[Jessica Olifia]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v3i2.869
<![CDATA[Tujuan dari penelitian ini adalah untuk melakukan perancangan sistem pengendalian internal yang berbasis Committee of Sponsoring Organizations (COSO) pada Program Studi Akuntansi Manajerial pada Jurusan Manajemen Bisnis di Politeknik Negeri Batam. Pengumpulan data dilakukan dengan inspeksi dokumen dan wawancara kepada beberapa pihak yang terkait, sedangkan metode analisisnya adalah deskriptif yakni dengan menjelaskan setiap komponen sistem pengendalian internal COSO yakni 1) Lingkungan Pengendalian, 2) Penilaian Risiko, 3) Aktivitas Pengenlaian, 4) Informasi dan Komunikasi, dan 5) Pemantauan dengan merujuk pada Visi dan Misi Program Studi Akuntansi Manajerial. Hasilnya berupa seperangkat sistem pengendalian internal berbasis COSO untuk program studi Akuntansi Manajerial yang dapat diterapkan untuk mengendalikan sistem pembelajarannya.]]>
<![CDATA[Faktor-Faktor yang Mempengaruhi Tingkat Pemahaman Mahasiswa pada Mata Kuliah Auditing di Politeknik Negeri Batam ]]>
<![CDATA[Winanda Wahana Warga Dalam]]>;
<![CDATA[Sinarti Sinarti]]>
<![CDATA[ Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT) ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaat.v4i1.1110
<![CDATA[Penelitian ini bertujuan untuk mengetahui apakah kecerdasan emosional dan perilaku belajar berpengaruh terhadap tingkat pemahaman mahasiswa dalam mata kuliah Auditing. Penelitian ini menggunakan data primer yang diperoleh dari responden mahasiswa Akuntansi Jurusan Manajemen Bisnis Politeknik Negeri Batam. Data yang diperoleh dianalisis menggunakan analisis regresi dan diperoleh hasil bahwa secara parsial, variabel kecerdasan emosional dan perilaku belajar berpengaruh positif tetapi tidak signifikan terhadap tingkat pemahaman mahasiswa dalam mata kuliah Auditing tetapi secara simultan kedua variabel berpengaru positif dan signifikan terhadap tingkat pemahaman mahasiswa dalam mata kuliah Auditing.]]>
<![CDATA[ANALISIS HUBUNGAN KINERJA KEUANGAN BERDASAR AKUNTANSI DAN KINERJA KEUANGAN BERDASAR PASAR PADA PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) DENGAN PENGUNGKAPAN CSR SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Nanda Putri Angelia]]>;
<![CDATA[Sinarti Sinarti]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v2i1.724
<![CDATA[The objectives of this research are to test and to give empiric evident about influence between financial performance based on accounting which measured by Return On Assets (ROA), Return On Equity (ROE), and Economic Value Added (EVA) and financial performance based on marketplace which measured by stock return. The inconsistency of the result of researches on the influence of financial performance based on accounting to financial performance based on marketplace indicated there is moderate variable that influence the disclosure of Corporate Social Responsibilty (CSR). CSR disclosure is expected to give a signal to external parties including investors in enhancing the corporate image is reflected by increase of stock returns. There are 19 companies that are taken as the sample in this research. The object of this research is companies that listed in Jakarta Islamic Index (JII) from 2008-2013 with 95 data observation. Data are collected by using purposive sampling. Hypotheses in this research are tested using panel data regression and test of absolute difference value. The result of this research showed that financial performance based on accounting which measured by ROA, ROE, and EVA influenced to financial performance based on marketplace which measured by stock return. Meanwhile CSR disclosure in annual company report is not moderating financial performance based on accounting to financial performance based on marketplace.]]>
<![CDATA[PENGARUH LEVERAGE, DIVERSIFIKASI PRODUK DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS ]]>
<![CDATA[Sinarti Sinarti]]>;
<![CDATA[Jagat Darmajati]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 3 No 1 (2019): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v3i1.966
<![CDATA[Tujuan penelitian ini untuk memberikan bukti empiris terkait pengaruh leverage, diversifikasi produk dan ukuran perusahaan terhadap profitabilitas. Leverage diukur menggunakan rasio utang terhadap ekuitas. Diversifikasi produk diproksi menggunakan indeks Herfindahl. Profitabilitas perusahaan diukur menggunakan ROE.Sampel pada penelitian ini berjumlah 170 perusahaan asuransi umum yang diperoleh dengan menggunakan metode teknik purposive sampling. Pengujian hipotesis menggunakan analisa linier berganda. Hasil dari penelitian ini bahwa leverage dan ukuran perusahaan berpengaruh positif signifikan pada profitabilitas perusahaan sedangkan diversifikasi produk berpengaruh negatif pada profitabilitas. Dapat disimpulkan bahwa kesempatan untuk berinvestasi adalah faktor- faktor yangmeningkatkan profit perusahaan. Penelitian selanjutnya dapat menggunakan perusahaan selain sektor asuransi dan juga dapat menambahkan variabel lain yang mendukung.]]>
<![CDATA[THE INFLUENCE OF EMOTIONAL INTELLIGENCE ON THE ACCOUNTING COMPREHENSION: GENDER BASED STUDY ]]>
<![CDATA[Sinarti Sinarti]]>;
<![CDATA[Ulfa Dwi Mustika Sari]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 1 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v1i1.1236
<![CDATA[The purpose of this research is to examine the influence of emotional intelligence on the level of accounting comprehension and to examine the difference of emotional intelligence and accounting comprehension between male and female accounting students. Emotional intelligence is measured by five components which is self-awareness, self-regulation, motivation, empathy, and social skills. Accounting comprehension is measured by accounting subject grade, consist of accounting principles, intermediate accounting, advanced financial accounting, auditing and accounting theory. Sampling method in this research using purposive sampling. Linier analysis and t-test independent are used as a data analysis technique. The results show that emotional intelligence has an effect on accounting comprehension, and there is no difference of emotional intelligence and a difference of accounting comprehension between male and female students. This research only using emotional intelligence in measuring accounting comprehension and there is a different number of male and female respondents. The future research may added more variable such as learning behavior.]]>
<![CDATA[Persepsi Mahasiswa Akuntansi dan Alumni Program Studi Akuntansi Politeknik Negeri Batam yang Telah Bekerja Terhadap Etika Bisnis ]]>
<![CDATA[Ime Iranovita Simanjuntak]]>;
<![CDATA[Sinarti Sinarti]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 1 No 1 (2013): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2013 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v1i1.202
<![CDATA[Ethics is a moral principle and the Act became a grounding measurement someone so what he does is viewed by the public as a commendable Act and enhance the dignity and honor of a person. This research aims to examine and provide empirical evidence about the difference of perception between the accounting student who was still sitting on the bench and associated with the accounting student alumni have been working against business ethics. The population of this research are students majoring in accounting year 2012/2013 and all accounting study program alumni at Batam State Polytechnic College. The Data collected by means of questionnaires. Test results suggests that there was no difference in the perception of the business ethics between students alumni who haveworked.]]>
<![CDATA[PENGUKURAN TINGKAT DAYA SAING KABUPATEN/KOTA DI PROVINSI KEPRI ]]>
<![CDATA[Sinarti Sinarti]]>;
<![CDATA[Dwi Kartikasari]]>;
<![CDATA[Bambang Hendrawan]]>;
<![CDATA[Ari Wibowo]]>
<![CDATA[ JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 6 No 2 (2018): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2018 ]]>
Publisher : <![CDATA[Politeknik Negeri Batam ]]>
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DOI: 10.30871/jaemb.v6i2.1008
<![CDATA[Penelitian ini bertujuan untuk meneliti sejauh mana tingkat daya saing yang dimiliki oleh 7 Kabupaten/Kota yang ada di Provinsi Kepulauan Riau, khususnya Batam. Penelitian ini menggunakan data sekunder dan data primer, data sekunder diperoleh dari BPS Kepri sedangkan data primer berupa kuesioner disebarkan ke beberapa orang yang dianggap memenuhi persyaratan untuk dijadikan responden dalam penelitian ini. Penelitian ini merupakan penelitian deskriptif kualitatif. Penelitian ini memberikan hasil bahwa Kota Batam memiliki daya saing tertinggi diikuti secara berturut-turut oleh Kota Tanjung Pinang, Kabupaten Bintan, Kabupaten Lingga, Kabupaten Karimun, Kabupaten Natuna, dan Kabupaten Anambas. Diharapkan hasil penelitian ini dapat memberikan masukan bagi pemerintah khususnya pemerintah provinsi Kepulauan Riau dalam pembuatan kebijakan sehingga dapat lebih memaksimalkan daya saing yang dimiliki setiap Kabupaten/Kota.]]>
