Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam

ANALISIS POTENSI FRAUD DALAM PEROLEHAN CASHBACK PADA PENJUALAN HANDPHONE DI APLIKASI ONLINE TOKOPEDIA

Tiya May Lesari — 2025-07-18

The rapid advancement of information technology has driven significant transformation in the trade sector, particularly through e-commerce platforms such as Tokopedia. To attract consumer interest, Tokopedia offers a cashback program as a marketing strategy. However, this program carries potential risks, especially fraudulent practices that may harm various parties. This study aims to analyze the potential for fraud in cashback claims related to smartphone sales on Tokopedia, identify the patterns of misconduct, and evaluate the effectiveness of current monitoring mechanisms. This research employs a descriptive qualitative approach, with data collected through literature review, direct observation of the cashback feature, and interviews. Content analysis and data triangulation were used to enhance the validity of findings. The results indicate several forms of fraud, including transaction data manipulation, the creation of fictitious transactions, and the use of false identities to illegitimately claim cashback. The findings also suggest that stores offering higher cashback rates are more likely to engage in manipulative practices. Such cases threaten user trust and the overall integrity of the platform. As preventive measures, the study recommends that Tokopedia strengthen identity verification processes, enhance technology-based monitoring systems, and provide user education regarding the risks of fraud. This study is expected to serve as a reference in developing fairer, safer, and more sustainable digital promotional policies in the e-commerce industry.

DAMPAK KEBIJAKAN MONETER TERHADAP PENILAIAN PASAR MODAL: STUDI KASUS OBLIGASI DAN SAHAM DI INDONESIA

Sri Kasnelly — 2025-07-18

Monetary policy significantly influences capital market performance, especially the valuation of financial instruments such as bonds and stocks. In the Indonesian context, changes in Bank Indonesia’s benchmark interest rate directly impact investor sentiment and asset pricing. This article examines how monetary policy decisions affect the valuation of bonds and stocks in the Indonesian capital market. Rising interest rates typically lead to declining bond prices due to their inverse relationship and can reduce stock valuations by increasing the cost of capital and lowering future cash flow projections. Conversely, lower interest rates tend to enhance the appeal of both bonds and equities. This study uses a qualitative approach supported by empirical literature to explore the mechanisms through which interest rate adjustments influence capital market dynamics. The findings suggest a strong sensitivity of financial instruments to interest rate changes, underscoring the importance of macroeconomic policy awareness among investors and policymakers. Understanding these interactions is crucial for risk management and informed investment decision-making.

PENGARUH FASILITAS, KUALITAS PELAYANAN, DAN SISTEM INFORMASI DIGITAL TERHADAP KEPUASAN MASYARAKAT DALAM PENERBITAN SERTIFIKAT TANAH DI BPN KOTA BATAM

Assyfa Khairunnisa — 2025-07-18

This research was used to determine and analyze the influence of facilities, service quality and digital information systems on community satisfaction in issuing land certificates at BPN Batam City. The method used in quantitative research. The population in the study was 704 people, obtained from the number of land certificates issued in the last three months. The sample in this study was 87.56 and rounded up to 88 respondents. The data collection technique used was a questionnaire that had been tested for validity and reliability, classical assumption tests, hypothesis tests (t-test and F-test), and coefficient of determination. Data management in this study used SPSS 26 software. The results of this study were that facilities had a positive and insignificant effect with a probability of 0.257> 0.05. Service quality had a positive and significant effect with a probability value of 0.000 <0.05. In the digital information system, it had a positive and insignificant effect with a probability value of 0.098 <0.05. The coefficient of determination value of 73.7% indicates that the remaining variable contribution of 26.3% is influenced by other variables not examined in this study.

ANALISIS DAMPAK PAJAK TERHADAP KEPUTUSAN PEMBIAYAAN PERUSAHAAN : STUDI LITERATUR

Annisa Andriani — 2025-07-18

Taxes play a pivotal role in corporate financing decisions, particularly in capital structure, which encompasses a combination of equity and debt capital. This study employs a literature review method to examine the impact of taxes on corporate financing decisions from an empirical perspective. Through a comprehensive analysis of diverse academic sources, this study ascertains that tax policies, such as tax avoidance, can influence the proportion of debt firms utilize. The findings indicate that firms that engage in aggressive tax reporting tend to exhibit higher levels of short-term debt, while instances of tax avoidance can result in reduced debt costs. In addition to the role of taxes, corporate policies and government regulations also influence financing decisions. Other factors influencing the decision between debt and equity include market conditions, specific financing objectives, and risk perceptions by management and shareholders. This study underscores the necessity of a comprehensive understanding of the interplay between tax and financing decisions to formulate more effective strategies for capital structure management. By incorporating a comprehensive understanding of these multifaceted interactions into their decision-making processes, companies can enhance efficiency, optimize capital allocation, and maximize shareholder value

EVALUASI ANGGARAN SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN MANAJEMEN PADA UNIT MAINTENANCE & READINESS PT. BANDARA INTERNASIONAL BATAM

Rahman Efandi — 2025-07-18

In this era of intense corporate competition, companies are required to always increase productivity and be effective and efficient in using their budgets. PT. Bandara Internasional Batam is a PPP (Public – Private Partnership) company at the first airport in Indonesia, to increase the effectiveness and efficiency of budget use, planning and control is needed in the form of budget evaluation. This research aims to identify and explain the role of evaluating budget usage as a management planning and control tool in related units. The research method used in this paper is a descriptive qualitative analysis method. The research results show that the Maintenance & Readiness unit, has implemented comprehensive budget evaluation, both in planning and controlling the company's budget. Beside that, budget evaluation can also be a benchmark for the performance of a unit in the company.