Universitas Putera Batam

This research aims to investigate and analyze the influence of Service Quality and Brand Image on Customer Loyalty at the post office in Batam City, specifically in the context of parcel delivery services. This research employs a quantitative approach using primary data collected through a questionnaire. The sample consisted of 100 customers who used postal services in Batam City in 2025, selected using the Slovin formula. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The results of this study indicate that Service Quality has a positive and significant effect on Customer Loyalty. Similarly, Brand Image also has a positive and significant effect on Customer Loyalty. Furthermore, the F-test results show that Service Quality and Brand Image simultaneously have a significant effect on Customer Loyalty at the post office in Batam City. The findings confirm that both service quality and brand image play crucial roles in shaping customer loyalty. Improving service quality and strengthening brand image can effectively enhance customer loyalty. Therefore, the post office in Batam City should focus on these factors to maintain and increase customer loyalty.

the research investigates the influence of financial technology and financial activities on the business resilience of MSMEs in urban Batam. The study is motivated by the existing disparities in fintech adoption, financial literacy, and financial behavior among small business owners, which are critical determinants of organizational outcomes. Adopting a quantitative framework, a survey was conducted involving 187 local enterprises across the Batam Kota and Lubuk Baja districts. Primary data were collected via digital questionnaires and analyzed using a multiple linear regression model, facilitated by SPSS software. The empirical results domenstrate that financial technology, financial literacy, and financial attitudes exert a significant posititve impact on MSME performance, both individually (partially) and collectively (simultaneously). Specifically, financial technology emerged ad the most influential driver, followed by financial behavior and literacy. The coefficient of determination confirms that these three variables explain a substantial portion of the variance in business performance. Ultimately, this study validates that MSME growth is not the product of a single isolated factor but rather the result of a synergy between technological integration and robust financial competence. Consequentlu, strengthening both technological and financial dimensions is a vital strategy for ensuring the long-term sustainability and performance of the MSME sector.

The rapid development of digital technology encourages MSMEs to improve financial management to enhance business performance. This study aims to analyze the effect of digital accounting applications, accounting information quality and accounting understanding on the business performance of MSMEs in Batam City. This research employs a quantitative approach with a causal associative design. Data were collected through questionnaires distributed to 174 culinary MSME owners in Batu Aji and Sagulung Districts, Batam City. The data were analyzed using multiple linear regression analysis. The results indicate that digital accounting applications, accounting information quality, and accounting understanding each have a positive and significant effect on MSME business performance. Simultaneously, these variables also significantly influence MSME business performance in Batam City. These findings suggest that effective use of digital accounting applications supported by high-quality accounting information and adequate accounting understanding can improve efficiency and competitiveness of MSMEs.

This study aims to determine the extent to which management assurance and accounting information systems influence managerial performance at PT Satnusa Persada. The research was motivated by the company’s need to improve decision-making effectiveness and operational efficiency amid the challenges of the manufacturing industry. The method employed is a quantitative approach, with data collected through questionnaires distributed to 80 respondents consisting of managers and staff at PT Sat Nusapersada. The independent variables are management assurance and accounting information systems, while the dependent variable is managerial performance. The results of multiple linear regression analysis show that both independent variables have a positive and significant effect—both partially and simultaneously—on managerial performance. These findings highlight the crucial role of management assurance in ensuring accountability and organizational effectiveness, as well as the importance of accounting information systems in providing relevant and accurate financial data for strategic decision-making. This research provides practical implications for internal policy formulation and serves as a theoretical reference for future studies in the field of management accounting.

This study aims to analyze the implications of foreign labor policies on industrial competitiveness and domestic labor opportunities, while identifying the legal and policy challenges arising from their implementation. The research employs a library-based (library research) qualitative approach, combining juridical-normative analysis with policy analysis, using primary sources such as laws, regulations, and government policy documents, and secondary sources including scholarly articles, books, and previous research reports. Findings indicate that while foreign labor can enhance productivity and facilitate technology transfer, without effective selection mechanisms and oversight, the policy may disadvantage domestic workers. The study emphasizes the necessity of an integrative policy framework that balances industrial competitiveness with the protection of domestic labor rights.

This study aims to determine the influence of electronic word of mouth, product quality, and promotion on the decision to purchase Casablanca deodorant in Batam. This study is a quantitative study. The population in this study are users of Casablanca brand deodorant who have made purchases in the Sekupang District. The population used in this study does not have a definite number. Because the number of the population used in this study is unknown, the researcher used Jacob Cohen's formula of 204 respondents. The technique used in this study is non-probability sampling with purposive sampling. The researcher used a questionnaire with several questions to be answered by the respondents. Based on the hypothesis testing results, it is known that the electronic word of mouth variable has a t-value of 2,636 > 1,971 with a sign of 0,009 < 0,05. The product quality variable had a t-value of 6,028 > 1,971 with a sign of 0,000<0,05. The promotion variable had a t-value of 3,405 > 1,971 with a sign of 0,001<0,05. This is obtained from the f-calculated value of 83,314, which is greater than the f-table value of 2,65, with a significance level of 0,000, which is less than 0,05. Electronic word of mouth, product quality, and promotions have a positive and significant effect on purchasing decisions.

Penelitian ini bertujuan untuk menganalisis pengaruh Sumber Daya Manusia, Sistem Pengendalian Internal, dan Pemanfaatan Teknologi terhadap Kualitas Laporan Keuangan Sekolah Swasta di Kota Batam. Penelitian ini menggunakan pendekatan kuantitatif dengan desain eksplanatori. Populasi penelitian meliputi seluruh sekolah swasta di Kota Batam, dengan teknik purposive sampling. Sampel penelitian terdiri dari 50 sekolah dengan 150 responden yang meliputi bendahara, staf administrasi keuangan, dan kepala bagian keuangan. Pengumpulan data dilakukan melalui penyebaran kuesioner menggunakan skala Likert lima poin yang disusun berdasarkan indikator kompetensi SDM, efektivitas pengendalian internal, serta tingkat pemanfaatan teknologi informasi. Data dianalisis menggunakan regresi linier berganda dengan bantuan perangkat lunak SPSS melalui tahapan uji validitas, reliabilitas, serta uji asumsi klasik.Hasil penelitian menunjukkan bahwa Sumber Daya Manusia berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan. Sistem Pengendalian Internal juga terbukti berpengaruh signifikan dalam meningkatkan akurasi, ketepatan, dan keandalan laporan keuangan. Selain itu, Pemanfaatan Teknologi Informasi memberikan kontribusi positif terhadap peningkatan kualitas laporan melalui percepatan pengolahan data, peningkatan ketelitian pencatatan, dan efisiensi proses pelaporan. Secara keseluruhan, ketiga variabel tersebut secara bersama-sama berpengaruh signifikan terhadap Kualitas Laporan Keuangan Sekolah Swasta di Kota Batam. Temuan ini menunjukkan bahwa kualitas laporan keuangan sekolah sangat ditentukan oleh kompetensi SDM, kekuatan pengendalian internal, serta dukungan teknologi informasi yang memadai dalam mendukung pengelolaan keuangan yang transparan dan akuntabel.

Pengolahan makanan/minuman tradisional yang berbasis pemafaatan sumber daya lokal dapat menjadi sarana untuk memperkenalkan suatu daerah. Sari Boga Pecatu merupakan salah satu industri rumah tangga yang mengolah belimbing wuluh. Permasalahan hygiene, sanitasi dan keselamatan kerja dapat mempengaruhi mutu produk yang dihasilkan. Kegiatan PkM dilakukan dalam bentuk penyuluhan dan pelatihan, mitra PkM pada kegiatan ini adalah Sari Boga Pecatu berlokasi di Desa Pecatu, Kuta, Badung. Melalui kegiatan PkM ini dari hasil evaluasi didapatkan peningkatan pengetahuan dan keterampilan mitra tentang personal hygiene, hygienealat, asnitasi tempat produksi dan keselamatan kerja berturut-turut 50%, 62,5%, 50%, dan 62,5%. Dengan menerapkan hygiene, sanitasi dan keselamatan kerja dengan baik diharapkan kedepannya dapat menghasilkan produk yang lebh terjamin mutunya.

This research was conducted at SMA Negeri 4 Batam. This research is based on the students' writing skills that have not been fully trained in writing activities. Even students have limitations in using the right diction. This is because students have less interest in reading so that their absorption in using diction does not support writing activities. Students in doing assignments or exercises to hone their abilities only rely on student worksheets known as LKS. Writing scientific papers that require seriousness and brilliant ideas can apply the cooperative learning model Cooperative Integrated Reading and Composition (CIRC). CIRC is right for improving students' skills in solving problem-solving questions. In the application of CIRC, teacher dominance in learning is reduced. Students are motivated to produce results carefully because they work in groups. Furthermore, students can understand and check each other's work and help weak students. As a result, the CIRC model enhances learning outcomes, particularly in addressing problem-solving tasks. This research employs a qualitative approach through classroom action research. The objective is to enhance the learning process and boost students’ performance in writing scientific papers by utilizing the Cooperative Integrated Reading and Composition (CIRC) strategy. The findings of the study can be summarized as follows: First, the improvement in diction usage when writing scientific papers by students of class XI-IS1 at SMA Negeri 4 Batam was effectively implemented in both Cycle I and Cycle II. Second, the integration of the CIRC model in teaching scientific writing significantly enhanced students’ writing abilities. This progress is reflected in the average scores across the cycles: 58.92 in the pre-cycle, 74.07 in Cycle I, and 83.28 in Cycle II.