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THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, GREEN ACCOUNTING, ENVIRONMENTAL PERFORMANCE, COMPANY SIZE ON FINANCIAL PERFORMANCE (A STUDY OF BASIC MATERIALS SUB-SECTOR COMPANIES 2020-2024)
(Politeknik Negeri Batam, 2025-07-18) Nababan, Ribka Rosari; Destiana, Rizka
Financial performance reflects a company's strategy in effectively and efficiently managing its resources to achieve financial targets. The purpose of this study is to evaluate the extent to which corporate social responsibility (CSR), green accounting, environmental performance, and company size influence financial performance. The study population was basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The sample used was 65 observational data obtained through a purposive sampling method. The data analysis technique used panel data regression with EViews, with stages of testing the selection of regression model estimation, classical assumption tests, t-tests, and coefficients of determination. The results showed that CSR, environmental performance, and company size did not significantly influence financial performance. Meanwhile, green accounting had a positive and significant effect on financial performance.
Analisis The Influence of Product Quality, Consumer Perspective, And Brand Image on Purchasing Decisions for Thrifting in Batam City
(2025-08-13) Putra, Fadil Qalama; Septiana, Maryani
This astudy qaims wto analyze wthe influence of wProduct wQuality, Consumer Perspective, wand wBrand wImage on Purchase wDecisions for thrifting products win Batam City. An extensive comprehension of the elements that influence customers' decision-making processes is anticipated from the results of this study. Data analysis in this study used Structural Equation Modeling, Partial Least Squares (SEM-PLS), as part of a descriptive quantitative methodology. The study population consisted of buyers of thrifting products in Batam City, employing a purposive sampling technique based on predetermined criteria and a sample size of one hundred respondents calculated using the Lemeshow formula. To make sure the questionnaire was consistent, we utilized composite reliability. To make sure the data was valid, we used convergent and discriminant validity. The model was evaluated through R-Square, F-Square, and t-statistics analysis to identify significant relationships between variables. The results state that Product Quality, Consumer Perspective, and Brand Image have a positive and significant effect on Purchase Decisions for thrifting products. Among these variables, Consumer Perspective was found to have the most edominant einfluence eon epurchasing edecisions. These findings suggest that consumers’ positive perceptions and beliefs toward thrifting, followed by product quality and brand image, are factors driving purchase interest in thrifting products in Batam City. The study adds to our knowledge of what drives people to buy used products by identifying the main aspects, particularly in the thrifting market of Batam City.
IMPLEMENTASI PEMBAYARAN RETRIBUSI PARKIR MENGGUNAKAN QUICK RESPONSE INDONESIAN STANDARD (QRIS): STUDI KASUS PERSPEKTIF PETUGAS PARKIR DI KOTA BATAM
(Politeknik Negeri Batam, 2025-08-08) Jais, Atika Fitriani; Septiana, Maryani
Penerapan Quick Response Indonesian Standard (QRIS) pada pembayaran retribusi parkir
di Kota Batam bertujuan meningkatkan efisiensi, transparansi, dan akuntabilitas pendapatan
daerah serta mendukung program digitalisasi. Penelitian ini bertujuan menganalisis
implementasi QRIS pada pembayaran retribusi parkir dari perspektif petugas parkir sebagai
pelaksana di lapangan. Penelitian menggunakan metode kualitatif deskriptif dengan
pendekatan purposive sampling dan teknik pengumpulan data melalui wawancara
mendalam. Hasil penelitian menunjukkan bahwa implementasi pembayaran retribusi parkir
menggunakan QRIS memberikan manfaat nyata, di antaranya mempermudah pengguna
yang tidak membawa uang tunai, meningkatkan keamanan, mempercepat transaksi, serta
mendukung transparansi dan akuntabilitas. Namun, implementasi QRIS menghadapi
berbagai kendala teknis, seperti keterbatasan perangkat pendukung, keterbatasan akses
aplikasi, ketidakstabilan jaringan internet, pelatihan dan sosialisasi yang belum merata, serta
rendahnya pemahaman petugas parkir terhadap alur kerja sistem digital.
ANALISIS HASIL PENGUKURAN FREE HEIGHT PADA PRODUK SEAL DENGAN METODE GAGE REPEATABILITY AND REPRODUCIBILITY OLEH INSPECTOR DAN OPERATOR
(Politeknik Negeri Batam, 2025-07-30) Hardiansyah, Ansor; Widiastuti, Hanifah; Albana, Hasan Muhammad
Pengukuran yang akurat dan konsisten sangat penting untuk menjamin kualitas produk di industri manufaktur. Namun dalam praktiknya ditemukan adanya perbedaan hasil pengukuran antara Inspector dan Operator, terutama dalam pengukuran dimensi kritis seperti Free Height pada produk Seal dengan alat ukur Digital Micrometer. Kondisi ini menunjukkan adanya potensi variasi pengukuran yang perlu dianalisis lebih lanjut untuk menjaga kualitas produk. Salah satu metode yang digunakan dalam industri manufaktur untuk menganalisis sistem pengukuran adalah metode Gage Repeatability and Reproducibility (GR&R) sebagai bagian dari Measurement System Analysis (MSA) yang digunakan untuk mengevaluasi keandalan dari sistem alat ukur. Tujuannya adalah untuk mengukur besar variasi yang disebabkan oleh alat ukur (Repeatability) dan operator pengukuran (Reproducibility). Dengan menggunakan metode Gage Repeatability and Reproducibility (GR&R) penelitian ini diharapkan dapat mengetahui sumber utama dari variasi hasil pengukuran, serta mengetahu seberapa besar nilai persentase dari Gage Repeatability and Reproducibility (GR&R). Hasil analisis menunjukkan bahwa nilai Gage Repeatability and Reproducibility (GR&R) untuk Inspector adalah 12%, sedangkan untuk Operator sebesar 17,1%, yang keduanya termasuk dalam kategori dapat diterima dengan bersyarat berdasarkan standar MSA. Selain itu nilai Number of Distinct Categories (NDC) masing-masing adalah 10 untuk Inspector dan 8 untuk Operator, yang menunjukkan bahwa sistem pengukuran cukup mampu membedakan variasi antar produk. Ditemukan bahwa variasi pengukuran lebih besar disebabkan oleh faktor Reproducibility dibandingkan dengan Repeatability, yang menandakan bahwa variasi antar individu pengukur lebih besar dibanding dengan variasi alat ukur.
Automatic Lighting System using ESP32 and Sound Detection for Energy Efficiency
(Politeknik Negeri Batam, 2025-08-08) ELDIONO; Wivanius,Nadhrah
This study designs and implements an automatic lighting system based on the ESP32 microcontroller and sound sensors to improve energy efficiency. The lights will only turn on when sound is detected in the environment, thereby reducing electricity consumption. The system is integrated with an Internet of Things (IoT) platform, enabling users to monitor the status and control the lighting remotely via a mobile application. The hardware was designed using Fritzing, while the software was developed with the Arduino IDE. Test results indicate that the system operates efficiently, responsively, and is easy to use, making it suitable for application in smart homes or public spaces to enhance comfort, security, and energy savings.