SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa

Analisis Media Sosial Instagram BPJS Kesehatan dalam Menanggapi Keluhan Masyarakat

Rizka Dwi Amalia — 2024-09-25

This study aims to learn more about how BPJS Kesehatan is implemented in the field in responding to complaints through Instagram social media. The objectives of this study are: 1. to determine the BPJS Kesehatan Service Communication strategy in responding to public complaints through Instagram social media, 2. to determine the supporting and inhibiting factors for providing BPJS Kesehatan communication services in responding to public complaints through Instagram social media. The theories used in this study are New Media Theory and Public Service Theory. New Media Theory and Public Service Theory are still often applied in research, which is the reason why researchers continue to research this theory. This study uses a qualitative research method. The results of this study show how new media is formed through various forms of communication and media that develop with digital technology and the internet. In the context of BPJS Kesehatan, the use of social media platforms such as Instagram to communicate with the public, utilizing interactive features such as comments, DM (Direct Message), and Stories to interact directly and quickly with the public. Instagram makes it easy for BPJS Kesehatan to interact in real-time with users, increasing the level of interconnectedness between service providers and the public. Two-way interaction through comments and direct messages allows direct feedback from the public and a quick response from BPJS Kesehatan. Informative and educational content is delivered through posts, infographics, videos, and Stories, which not only convey information but also build a narrative that brings BPJS Kesehatan closer to users, increasing understanding and awareness of the services provided

PENGARUH PEMAHAMAN, KESADARAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN DI KOTA BATAM

Youthy Simbolon — 2024-09-25

Land and building tax in Batam City is used for the benefit of the general public in providing facilities or services so that taxpayer compliance in paying taxes is needed but compliance with land and building tax payments in Batam city is still fluctuating. Several factors that can affect taxpayer compliance include taxpayer understanding, taxpayer awareness and tax sanctions. The purpose of this study was to analyze the effect of taxpayer understanding, taxpayer awareness and tax sanctions on taxpayer compliance both partially and simultaneously. The method used in the analysis is a quantitative approach using multiple linear regression using the help of the SPSS 27 application, the type of data in this study is primary data obtained through distributing questionnaires through the google form platform. The results of the study partially show that taxpayer understanding has a significant positive effect on land and building taxpayer compliance in Batam City, tax awareness has no significant positive effect on land and building tax compliance in Batam City, tax sanctions have a significant positive effect on land and building tax compliance in Batam City. simultaneously Tax Understanding, Taxpayer Awareness and Tax Sanctions affect Land and Building Taxpayer Compliance in Batam City.

PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL DAN MINAT BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI PADA MAHASISWA TINGKAT AKHIR JURUSAN AKUNTANSI

RIDHO MARTUA YEHEZKIEL LUMBAN TOBING — 2024-09-25

This study looks at how emotional intelligence, intellectual intelligence, and learning interest affect accounting understanding at Universitas Riau Kepulauan, Universitas Internasional Batam, Universitas Ibnu Sina, Universitas Batam, and Universitas Universal. The research population consists of 1,475 students, and data was collected through an online survey using Google Forms. A total of 165 respondents were selected using purposive sampling with the Slovin formula. The questionnaire questions were evaluated with a Likert scale, and the data was analyzed using IBM SPSS Version 25. The study includes descriptive statistics, validity-reliability tests, classical assumptions, multiple linear regression, and both partial and simultaneous hypothesis testing. The results show that emotional intelligence mostly doesn’t have a significant effect on accounting understanding, while intellectual intelligence and learning interest do have a significant partial effect on accounting understanding. Overall, all three factors collectively affect accounting understanding. The Adjusted R Squared value of 28.6% indicates that emotional intelligence, intellectual intelligence, and learning interest influence accounting understanding

PERLINDUNGAN KONSUMEN TERHADAP PERBUATAN PENGALIHAN UANG KEMBALIAN DENGAN BARANG (UNDANG-UNDANG TENTANG PERLINDUNGAN KONSUMEN)

Ruci Utami — 2024-09-25

This writing entitled "Legal Consequences of Giving Heritage When Heir Still Life Based on the Book of the Law of Civil Law " which aims to determine the legal effect when the heir to the legacy administration still live by the Book of the Law of Civil Law . In this paper , the authors use the method of writing in which the normative juridical research always begins with the premise of normative , which provides an explanation of normative , research results and expert opinion on the legal issues raised in the study . The conclusion that can be drawn from the legal consequences demise when the testator is still alive by the Book of the Law of Civil Law is null and void because it conflicts with Article 830 Book of the Law of Civil Law , granting inheritance can not be done while the testator is still alive.

Keywords : Heritage, Heir, Life

Bullying that occurs on TIKTOK SOCIAL MEDIA

Sarah Devi Manurung — 2024-09-25

Penindasan di media sosial, termasuk platform TikTok, telah menjadi isu mendesak dalam konteks digital modern. Penelitian ini bertujuan untuk mengetahui pola dan dampak psikologis dari bullying yang dialami oleh pengguna TikTok, khususnya korban bullying. Melalui pendekatan kualitatif, pengumpulan data dilakukan melalui observasi partisipan, analisis isi, dan wawancara terhadap korban bullying. Temuannya menunjukkan bahwa jenis konten yang rentan terhadap perundungan adalah konten yang menonjolkan perbedaan individu. Dampak psikologis dari penindasan mencakup stres, kecemasan, dan depresi, yang memengaruhi perilaku online dan kesejahteraan mental korban. Kesimpulannya, penanganan penindasan yang efektif di TikTok diperlukan untuk menciptakan lingkungan online yang aman dan positif bagi semua pengguna.

Kata Kunci: bullying, TikTok, media sosial, dampak psikologis, kesejahteraan mental.

PENGARUH SKALA USAHA, PEMBIAYAAN DAN HUBUNGAN KEUANGAN BANK TERHADAP KINERJA UMKM

Zesri Ade Putri Naibaho — 2024-09-25

The purpose of this study is to examine how bank financial relationships, business scale, and financing affect the performance of MSMEs in Bengkong District. A quantitative approach using multiple linear regression analysis approaches is the research methodology employed. The findings demonstrated that the performance of MSMEs was positively and significantly impacted by business scale. The performance of MSMEs improves with increasing firm scale. The performance of MSMEs is also positively and significantly impacted by financing; the easier it is for MSMEs to get financing, the better their performance will be. Additionally, the performance of MSMEs is positively and significantly impacted by bank partnerships; the stronger the relationship between MSMEs and banks, the higher the performance of MSMEs. The performance of MSME's is also significantly impacted by bank financial ties, funding, and business scale. It is advised that MSMEs in Bengkong Subdistrict continue to grow their businesses, broaden their access to funding, and cultivate positive banking connections in light of the study's findings. To increase corporate performance and competitiveness, MSMEs also require extensive support and help from local governments and affiliated organisations.

THE INFLUENCE OF TAX UNDERSTANDING, IMPLEMENTATION OF THE E-FILING SYSTEM AND TAX AWARENESS ON TAXPAYER COMPLIANCE

Ilva Mutiara — 2024-10-16

Indonesia is a developing country that has abundant resources and has useful potential to become a more advanced country. The aim of this research is to test and instill the influence of understanding taxation, implementation of the e-filing system and tax awareness on taxpayer compliance at KPP Pratama South Batam. The data analysis method used is a quantitative method. The number of taxpayers who reported e- filing at KPP Pratama South Batam was 75,569 people, which is the population of individual taxpayers in this study. The sampling procedure was carried out using the Slovin formula calculation. From the Slovin formula calculation, a sample of 398 taxpayers was obtained for this research, individual taxpayers registered at KPP Pratama South Batam. The software used to process this research data uses SPSS version 26. The research results show that Tax Understanding has a significant effect on Taxpayer Compliance, partially the implementation of the e-filing system has a significant effect on taxpayer compliance, tax awareness has a significant effect on taxpayer compliance, and Tax awareness has a significant effect on taxpayer compliance. have a significant effect on the fulfillment of taxpayers and simultaneously understanding taxation, implementation of the e-filing system and tax awareness have an influence on the fulfillment of individual taxpayers at KPP Pratama South Batam

PENGARUH MOTIVASI KERJA, DISIPLIN KERJA DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT ROYCE ENTERPRISE COMPANY

rusmitha rusmitha — 2024-09-25

The industrial sector is expanding annually, intensifying competition and necessitating companies to develop various survival strategies, including enhancing employee performance. Key factors influencing employee performance include motivation, discipline, and job satisfaction. The purpose of this study was to determine the effect of motivation, discipline, and job satisfaction on employee performance at PT Royce Enterprise Company. This research uses quantitative methods. A sample of 130 employees was taken with a non-probability sampling technique. The data collection tool in the study was a questionnaire with a Likert scale. The data analysis technique is descriptive statistical analysis, with data quality tests, classical assumption tests, influence tests, and hypothesis tests. The results showed that the performance of PT Royce Enterprise Company employees was influenced by work motivation, work discipline, and job satisfaction. The results of hypothesis testing (H4) indicate that the significance value of the F-statistic is 0.000, which is less than the alpha value of 0.05. Additionally, the calculated F value of 89.516 exceeds the critical F value of 4.12. Therefore, we can accept H4.

KASUS PENYELESAIAN BATAS LAUT ANTARA INDONESIA DAN MALAYSIA

selpiana br nababan selpi — 2024-09-25

The sovereignty dispute over the Sipadan-Ligitan islands between Indonesia and Malaysia underscores the need for enhanced legal expertise and active participation from all parties in seeking fair and sustainable solutions. Limited access to quality international legal counsel has hindered Indonesia's ability to effectively present its claims, while Malaysia has capitalized on the situation. Persistent disagreements over the islands' ownership and status highlight the importance of strengthening diplomatic efforts and legal capabilities to address complex territorial disputes in Southeast Asia. Greater investment in international legal proficiency and diplomatic initiatives is essential to protect Indonesia's national interests and prevent exploitation by external parties.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KOTA BATAM JURNAL

Sthevannie Akbarinabi Hayati — 2024-09-25

This study aims to determine the factors that influence motor vehicle tax compliance in Batam City. This research consists the variables of Taxpayer Understanding, Taxpayer Awareness, Service Quality, and Tax Sanctions on Taxpayer Compliance. The population in this research are all taxpayers vehicle registered in the office of SAMSAT Kota Batam until 2022 that as many as 442.092 vehicles. The samples used of 150 respondents. This study uses quantitative data types, the data source uses primary data with data collection techniques is by distributing questionnaires. The data analysis technique is validity test, reliability test, normality test, heteroscedasticity test, multicollinearity test, multiple linear regression, hypothesis test, partial test, F test, and coefficient of determination. Data processing technique used SPSS software version 27. Based on research, concluded that Taxpayer Understanding and Taxpayer Awarenes not have significant influence on Taxpayer Compliance, however Service Quality and Tax Sanctions show significant influence. However, together all the variable show an influence on taxpayer compliance. The coefficient of determination of 0.140 indicates that variables Taxpayer Understanding, Taxpayer Awareness, Service Quality, Tax Sanctions have influence of 14% on Taxpayer Compliance while the remainder 86.0 % is explained by other variables outside the independent variables contained in this study.