SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa

NEGOTIATIATING EXCLUSIVITY: HOST LANGUAGE STYLE, PERSUASIVE COMMUNICATION, AND AUDIENCE PURCHASE INTENTION IN YSL BEAUTY OFFICIAL TIKTOK LIVE

Frida Solensia Tallo, Riswandi Riswandi — Fri, 29 May 2026 00:00:00 +0000

This study examines the negotiation of exclusivity in luxury brand communication through the host’s language style, persuasive communication, and the representation of audience purchase intention in YSL Beauty Official TikTok Live. Traditionally, luxury brands are associated with exclusivity, elegance, high prices, and limited accessibility. The presence of YSL Beauty on TikTok Live a platform commonly perceived as mass oriented and informal has generated public surprise and raised questions regarding the sustainability of luxury brand prestige in digital live commerce.
This research employs a qualitative descriptive approach using content analysis. The data consist of verbal expressions delivered by the live host, visual presentation elements, and audience comments collected from selected YSL Beauty Official TikTok Live sessions. No interviews or surveys were conducted, as the study focuses on media content as a communicative text. Data were analyzed through thematic coding to identify patterns of language use, persuasive strategies, and indicators of purchase intention represented in audience interactions.
The findings reveal that the host consistently adopts an elegant, soft, and polite language style that aligns with YSL’s luxury brand identity. Persuasive communication is performed through subtle and non-aggressive strategies, emphasizing product quality, sensory experience, brand credibility, and limited availability rather than price-driven promotion. Audience purchase intention is represented through comments expressing curiosity, admiration, product inquiries, and intentions to purchase.
The study concludes that TikTok Live functions as a space of exclusivity negotiation, where YSL Beauty successfully reconstructs luxury values within a mass digital platform without diminishing its symbolic prestige.

PENGARUH LAMA USAHA, PEMAHAMAN AKUNTANSI DAN DIGITALISASI UMKM TERHADAP KUALITAS LAPORAN KEUANGAN UMKM DI KOTA BATAM

Junianti Junianti, Risca Azmiana — Fri, 29 May 2026 00:00:00 +0000

This study aims to comprehensively analyzed the effects of business tenure, accounting understanding, and MSMEs digitalization on the quality of MSMEs financial reports in Batam City. The researches method is quantitative, emphasizing primary data collection through a carefully designed questionnaire. The data collection process utilized the Google Forms platform and a direct approach to respondents. Data analys in this study involves descriptive analysis methods as well as in-depth quantitative analysis, including data quality test, classical assumption test, multiple linear regression analys, and hypothesis test. Researches results show that business tenure has a positive and significant impact on the quality of MSMEs financial reports. Furthermore, accounting understanding had a positive and significant impact on the quality of MSMEs financial reports. Last, MSMEs digitalization significantly impacts the quality of financial reports. The use of information technology in financial recording and management activities helps improve the efficiency, speed, and accuracy of the reporting process. The combination of business tenure, accounting understanding, and MSMEs digitalization will result in more effective quality MSMEs financial reports. The interaction of these three factors results in more orderly, relevant, and reliable financial reports.

PENGARUH SOSIAL MEDIA TIKTOK TERHADAP GAYA KOMUNIKASI REMAJA DI KOTA BATAM

Encah Herlina, Riswandi Riswandi — Fri, 29 May 2026 00:00:00 +0000

The use The rapid growth of TikTok as a social media platform has significantly influenced
communication patterns among adolescents in the digital era. TikTok is not only used for entertainment but also serves as a medium for self-expression and social interaction, which may shape users’communication styles. This study aims to examine the effect of TikTok usage on adolescents’ communication styles in Batam City. The research employed a quantitative approach using a survey method. A total of 100 respondents aged 11–21 years were selected through simple random sampling. Data were collected using a Likert-scale questionnaire and analyzed using simple linear regression with SPSS version 25. The results indicate that TikTok usage has a positive and significant effect on adolescents’ communication styles, with a significance value of 0.000 (p < 0.05). The coefficient of determination (R²) of 0.490 suggests that TikTok usage accounts for 49% of the variance in adolescents’ communication styles, while the remaining 51% is influenced by other factors. These findings support the Uses and Gratifications Theory, which emphasizes active media use to fulfill communication needs.

THE EFFECT OF BRAND IMAGE, BRAND TRUST AND PRODUCT QUALITY ON THE ORIGINOTE PRODUCT PURCHASE DECISION IN BATAM CITY

Jenny Jenny, Suhardi Suhardi — Fri, 29 May 2026 00:00:00 +0000

This study examines the influence of brand image, brand trust, and product quality on purchasing decisions of The Originote skincare products in Batam City. The increasing competition in the skincare industry and fluctuations in The Originote’s market ranking indicate the importance of understanding key factors that drive consumer purchasing decisions. The objective of this research is to analyze both partial and simultaneous effects of brand image, brand trust, and product quality on purchasing decisions. This study employs a quantitative explanatory approach. Data were collected through questionnaires distributed to 119 respondents who had purchased and used The Originote products, selected using purposive sampling. The data were analyzed using multiple linear regression, supported by t-tests and F-tests. The results reveal that brand image, brand trust, and product quality each have a positive and significant effect on purchasing decisions. Simultaneously, all three variables significantly influence consumers’ purchasing decisions. These findings indicate that a strong brand image, high consumer trust, and superior product quality play an essential role in encouraging consumers to purchase The Originote products. This research is expected to provide practical insights for companies in developing effective marketing strategies to enhance competitiveness in the skincare industry.

Keywords : Brand Image; Brand Trust; Product Quality; Purchase Decision

The Effect of Corporate Governance, Whistleblowing Systems, and Internal Control on Fraud Disclosure in Companies in Batam City

angelina Angelina, Mortigor Afrizal Purba — Fri, 29 May 2026 00:00:00 +0000

This study examines the influence of corporate governance, whistleblowing systems, and internal control on fraud disclosure in companies located in Batam City. The research addresses the persistent issue of fraud in organizational settings and aims to analyze how governance mechanisms and control systems contribute to fraud disclosure practices. A quantitative research design was employed, using primary data collected through questionnaires distributed to 100 employees selected via purposive sampling. The data were analyzed using descriptive statistical analysis and multiple linear regression techniques. The results indicate that whistleblowing systems and internal control have a positive and significant effect on fraud disclosure, whereas corporate governance does not exhibit a significant individual effect. However, the simultaneous test demonstrates that corporate governance, whistleblowing systems, and internal control collectively have a significant influence on fraud disclosure. These findings highlight the importance of strengthening internal control mechanisms and establishing effective whistleblowing systems to enhance transparency and reduce the risk of fraud within companies.

THE EFFECT OF FINANCIAL LITERACY, INVESTMENT KNOWLEDGE, AND OVERCONFIDENCE ON STUDENTS' INVESTMENT DECISIONS IN BATAM CITY

kervin kervin, Argo Putra Prima — Fri, 29 May 2026 00:00:00 +0000

The development of financial technology has facilitated access for the public, including students, to invest through various instruments, both in the capital market and digital platforms. However, many students are still unaware of or even indifferent to the ease and importance of investing for the future. This study aims to analyze the factors influencing individual investors in making investment decisions. The factors examined in this study include financial literacy, investment knowledge, and overconfidence. The approach used is a quantitative approach, by directly distributing questionnaires to primary data. The sample in this study was calculated using the Slovin formula, resulting in 100 respondents using the simple random sampling method. The data available in this study were analyzed using descriptive statistical analysis, instrument testing, classical assumption testing, influence testing, hypothesis testing, and coefficient of determination analysis using SPSS version 31 as a data processing tool. The results of the study indicate that Financial Literacy, Investment Knowledge, and Overconfidence partially and simultaneously influence Investment Decisions. Therefore, all hypotheses in this study are accepted.

PENGARUH BRAND IMAGE, KUALITAS PRODUK DAN ULASAN PRODUK TERHADAP KEPUTUSAN PEMBELIAN SKINCARE AZARINE DI KOTA BATAM

Ludina Giawa, Nora Pitri Nainggolan — Fri, 29 May 2026 00:00:00 +0000

This research to examine the influence of brand image, product quality, and product reviews on purchasing decisions for Azarine Skincare in Batam City. The study was conducted using a quantitative approach using a sample of 100 respondents, namely all Azarine consumers in Sagulung District, Batam City. The data used were primary data obtained directly from respondents, then analyzed using the SPSS version 26 application. The results showed that brand image had a positive and significant influence on purchasing decisions for Azarine Skincare in Batam City. In addition, product quality was also proven to have a positive and significant influence on purchasing decisions. Product reviews showed a positive and significant influence on purchasing decisions for Azarine Skincare in Batam City. Simultaneously, brand image, product quality, and product reviews had a positive and significant influence on purchasing decisions for Azarine Skincare in Batam City

PENGARUH CITRA RASA, CITRA MEREK, DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN KOPI DI PT CENDANA HAN WIJAYA

Juwis Valantino, Inda Sukati — Fri, 29 May 2026 00:00:00 +0000

This study aims to analyze the influence of taste image, brand image, and product quality on consumer purchasing decisions of coffee at PT Cendana Han Wijaya. The research employed a descriptive quantitative approach with data collected through a questionnaire distributed to 100 respondents who were consumers of PT Cendana Han Wijaya coffee products in Batam City. The sampling technique used was non-probability sampling. The collected data were analyzed using multiple linear regression analysis with the assistance of SPSS version 30, supported by validity tests, reliability tests, t-tests, and the coefficient of determination. The results indicate that taste image and product quality have a positive and significant effect on purchasing decisions, while brand image does not have a significant effect on purchasing decisions. Simultaneously, taste image, brand image, and product quality significantly influence consumer purchasing decisions. The Adjusted R Square value of 0.688 shows that 68.80% of the variation in purchasing decisions can be explained by the three independent variables, while the remaining percentage is influenced by other factors outside this study. These findings suggest that companies should prioritize improving taste consistency and product quality to enhance consumer purchasing decisions.

IMPLEMENTASI STRATEGI KOMUNIKASI ORGANISASI UNTUK MENINGKATKAN KENYAMANAN LINGKUNGAN KERJA

Sry Ayu Pitaloka Saragih, Michael Jibrael Rorong — Fri, 29 May 2026 00:00:00 +0000

Workplace comfort is an important factor in supporting organizational sustainability and effectiveness. In addition to physical conditions, workplace comfort is strongly influenced by the quality of communication developed within the organization. Strategically managed organizational communication plays a crucial role in creating psychological safety, role clarity, and harmonious working relationships between leaders and employees. Therefore, this study aims to examine the implementation of organizational communication strategies in enhancing workplace comfort.
This study employs a qualitative descriptive approach. Data were collected through in-depth interviews, observation, and document analysis related to internal communication practices within the organization. Informants were selected purposively, consisting of management and employees who are directly involved in organizational communication processes. Data were analyzed using thematic analysis to identify patterns, themes, and meanings related to organizational communication strategies and workplace comfort.
The findings indicate that the implementation of organizational communication strategies emphasizing information openness, two-way dialogue, and appropriate internal communication channels contributes to the creation of a comfortable work environment. Transparent and dialogic communication enables employees to feel valued, involved, and clear about their roles. Furthermore, a communication culture characterized by mutual respect and empathy plays a significant role in fostering a positive and psychologically safe workplace climate.
This study concludes that organizational communication strategies function not only as tools for information dissemination but also as mechanisms for constructing meaning and work relationships that support workplace comfort. The findings are expected to contribute theoretically to the field of organizational communication and provide practical insights for organizations in designing and implementing communication strategies oriented toward employee comfort and well-being.

PENGARUH KUALITAS PRODUK DAN BRAND IMAGE TERHADAP KEPUTUSAN PEMBELIAN RUMAH DI GOLDEN CITY RESIDENCE

Kevin Kevin, Inda Sukati — Fri, 29 May 2026 00:00:00 +0000

This study aims to analyze the influence of product quality and brand image on the decision to purchase houses at Golden City Residence Batam. The research background is based on the importance of the housing sector as a primary necessity as well as a long-term investment, along with the increasing competition among developers in offering high-quality residences with strong brand images. This study employs a quantitative method with a causal approach. The research population consists of 137 consumers who have purchased houses at Golden City Residence, all of whom were included as the research sample using a saturated sampling technique. Data were collected through questionnaires using a Likert scale and analyzed with the assistance of SPSS software through validity and reliability tests, classical assumption tests, multiple linear regression analysis, as well as t-tests and F-tests. The hypotheses in this study include the presumed influence of product quality on purchasing decisions, the influence of brand image on purchasing decisions, and the simultaneous influence of product quality and brand image on purchasing decisions.

Keywords: Brand Image, Golden City Residence, Housing, Product Quality, Purchasing Decision

PENGARUH ONLINE CUSTOMER REVIEW, BRAND IMAGE DAN KEPERCAYAAN KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN DEODORANT JENNSKIN DI MARKETPLACE SHOPEE

JESICA JESICA, Suhardi Suhardi — Fri, 29 May 2026 00:00:00 +0000

This study aims to analyze the influence of online customer reviews, brand image, and consumer trust on the purchasing decisions of Jennskin deodorant products in the Shopee marketplace. The background of this research is based on the phenomenon of numerous negative customer reviews, intense brand competition, and consumer trust issues regarding product authenticity on the e-commerce platform. This study employs a quantitative causal approach. Data were collected through questionnaires distributed to 119 respondents who have purchased Jennskin deodorant on Shopee. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25, as well as hypothesis testing through t-tests and coefficient of determination. The hypotheses in this study include the suspected influence of online customer reviews on purchasing decisions, the influence of brand image on purchasing decisions, the influence of consumer trust on purchasing decisions, and the simultaneous influence of online customer reviews, brand image, and consumer trust on purchasing decisions.

Keywords: Online Customer Review, Brand Image, Consumer Trust, Purchasing Decision, Jennskin Deodorant.

PENGARUH CUSTOMER EXPERIENCE, BRAND CREDIBILITY, DAN BRAND TRUST TERHADAP BRAND LOYALTY YAKULT DI KOTA BATAM

Deviana Zhou, Suhardi Suhardi — Fri, 29 May 2026 00:00:00 +0000

This study aims to examine the effect of Customer Experience, Brand Credibility, and Brand Trust on Brand Loyalty among Yakult consumers in Batam City. The research uses a quantitative approach with a descriptive research design. Data were collected through a structured questionnaire distributed to 204 respondents who had purchased Yakult products in Batam City. The sampling technique was determined using the Jacob Cohen formula. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results of the partial test (t-test) show that Customer Experience and Brand Trust have a positive and significant effect on Brand Loyalty, while Brand Credibility does not have a significant effect when tested individually. However, the simultaneous test (F-test) indicates that Customer Experience, Brand Credibility, and Brand Trust together have a positive and significant influence on Brand Loyalty. This result suggests that although Brand Credibility does not significantly affect Brand Loyalty on its own, it still plays a role within the overall regression model when combined with other variables. The findings indicate that enhancing customer experience and strengthening brand trust are key strategies in increasing brand loyalty. This study is expected to provide valuable insights for companies, particularly PT Yakult Indonesia Persada, in developing effective marketing strategies to improve and maintain consumer loyalty.

Pengaruh Etika Profesi, Pengalaman, dan Profesionalisme Terhadap Kualitas Audit Di KAP Kota Batam

Fanny Rahma Sari, Vargo Christian L. Tobing — Fri, 29 May 2026 00:00:00 +0000

This research is conducted to analyze the extent to which professional ethics, work experience, and professionalism influence audit quality at Public Accounting Firms (KAP) located in Batam. The study adopts a quantitative research approach with a survey-based design to obtain empirical evidence from practitioners directly involved in audit activities. The population of this study consists of all active auditors working in six Public Accounting Firms registered with the Indonesian Institute of Public Accountants (IAPI) in 2025, including partners, managers, senior auditors, and junior auditors, totaling 30 respondents. A saturated sampling technique is employed, meaning the entire population is used as the research sample to ensure comprehensive representation. Primary data are collected through structured questionnaires distributed via Google Forms, measured using a Likert scale. Prior to analysis, the research instruments undergo validity and reliability testing to ensure data accuracy and consistency. Data analysis is carried out using SPSS version 26, incorporating descriptive statistical analysis, classical assumption tests such as normality, multicollinearity, and heteroscedasticity and multiple linear regression analysis. Hypothesis testing is performed through t-tests, F-tests, and the calculation of the coefficient of determination (R²). The findings reveal that professional ethics and experience do not have a significant effect on audit quality, whereas professionalism shows a significant positive influence. These results suggest the importance of strengthening professional attitudes and competencies through continuous training and standardized procedures. This study contributes theoretically to audit quality literature and provides practical insights for regulators, professional bodies, and KAP management in improving audit practices.

PENGARUH KOMUNIKASI INTERPERSONAL PEDAGANG DAN KUALITAS PELAYANAN TERHADAP KEPUASAN PELANGGAN DI TOKO HANG TUAH PASAR FANINDO BATAM

Renaldi Faslah Faslah, Michael Jibrael Rorong — Fri, 29 May 2026 00:00:00 +0000

This study aims to examine the effect of traders’ interpersonal communication and service quality on customer satisfaction at Hang Tuah Store, Pasar Fanindo Batam. This research employs a quantitative approach using a correlational method. Data were collected through questionnaires distributed to 96 customers of Hang Tuah Store using a Likert scale. The variables in this study consist of interpersonal communication and service quality as independent variables, and customer satisfaction as the dependent variable. Data analysis techniques include descriptive statistics, validity and reliability tests, classical assumption tests, Pearson Product Moment correlation analysis, simple and multiple linear regression analysis, coefficient of determination analysis, and hypothesis testing using t-tests and F-tests, assisted by SPSS version 25. The results indicate that traders’ interpersonal communication has a significant effect on customer satisfaction. Service quality also has a significant effect and is identified as the most dominant factor influencing customer satisfaction. Simultaneously, interpersonal communication and service quality significantly affect customer satisfaction at Hang Tuah Store, Pasar Fanindo Batam. These findings support the Expectancy Disconfirmation Theory (EDT), which states that customer satisfaction is formed through a comparison between expectations and perceived performance.

PENGARUH LITERASI KEUANGAN, FRAMING EFFECT DAN PERSEPSI RISIKO DALAM PENGAMBILAN KEPUTUSAN INVESTASI INVESTOR MUDA DI BATAM

Dewi Elizabeth, Mortigor Afrizal Purba — Fri, 29 May 2026 00:00:00 +0000

This study aims to analyze the influence of financial literacy, framing effects, and risk perception on investment decision-making. The study employed a quantitative approach with a survey method, involving respondents selected through purposive sampling. Data were collected using a closed-ended questionnaire with a five-point Likert scale and analyzed using multiple linear regression analysis using SPSS software. The results indicate that financial literacy has a positive and significant effect on investment decision-making. Framing effects and risk perceptions have also been shown to play a role in shaping investment decision-making behavior, albeit to varying degrees. These findings indicate that adequate financial understanding and the ability to manage risk perceptions and cognitive biases are important factors in making rational and measured investment decisions.

Keywords: Financial Literacy; Framing Effect; Risk Perception; Investment Decisions.

PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK, DAN SOSIALISASI TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA BATAM

Sela, Haposan Banjarnahor — Fri, 29 May 2026 00:00:00 +0000

Registered MSME units in Batam City, Indonesia increased rapidly from 27,625 (2022), 31,720 (2023), to 35,256 (2024) according to Batam Cooperative Office data, yet SPT reporting rates remained suboptimal at 10.1%, 11.84%, and 15.27%. Nationally, 65 million MSMEs absorb 97% workforce and contribute 61% GDP, but tax contributions lag due to limited tax knowledge, weak sanction enforcement, and inadequate socialization. This study examines the influence of tax knowledge, tax sanctions, and tax socialization on MSME taxpayer compliance using quantitative approach with population of 35,256 MSMEs, 100 respondents sampled via Slovin's formula (10% margin error) through purposive sampling, validated Likert-scale questionnaires analyzed by multiple linear regression in SPSS following validity, reliability, and classical assumption tests.T-test results show tax knowledge (β=0.199, p=0.004), tax sanctions (β=0.197, p=0.018), and socialization (β=0.488, p<0.001) significantly influence taxpayer compliance individually. F-test confirms simultaneous influence (F=113.286, p<0.001, R²=0.784)

PENGARUH PELUANG KERJA, SIKAP, DAN KONTROL PERILAKU TERHADAP NIAT MAHASISWA MENGAMBIL JURUSAN AKUNTANSI

Desy Cindy Putri Pertiwi Pertiwi, Mortigor Afrizal Purba — Fri, 29 May 2026 00:00:00 +0000

Many students remain unsure about choosing an accounting major due to a lack of knowledge about career opportunities in the accounting sector. This uncertainty is also influenced by negative attitudes, such as the perception that accounting is complex and requires high-skill skills. Furthermore, students' perceptions of low behavioral control, such as a lack of confidence in their abilities and limited support from their environment, also hinder their intention to major in accounting. In this context, this study aims to assess the impact of job opportunities, attitudes, and behavioral control on students' intentions to major in accounting. The approach applied in this study was quantitative, with a total population of 100 students from accounting study programs in Batam. To select a representative sample, the study applied the Slovin formula, resulting in 97 respondents. Data collection was carried out by distributing questionnaires that had been previously tested to ensure their validity and reliability. After that, the information was analyzed using multiple linear regression. These results indicate that job opportunities have a significant influence on students' intention to major in accounting, attitudes also have a significant influence on students' intention to major in accounting, and behavioral control has a significant influence on students' intention to major in accounting. Based on the results of the tests conducted simultaneously in this study, it can be concluded that the three independent variables (job opportunities, attitudes, and behavioral control) have a simultaneous influence on accounting students' interest.

PANGGUNG GANDA: PRESENTASI DIRI ANGGOTA GYM DI RUANG FISIK DAN RUANG MEDIA SOSIAL

Muhammad Luthfi Fadhil Fadhil, Michael Jibrael Rorong — Fri, 29 May 2026 00:00:00 +0000

This study examines the phenomenon of double staging in the self-presentation practices of gym members, which takes place in physical spaces and continues into social media spaces. The fitness activities carried out by StrongGym members are not only interpreted as exercise routines, but also as a means of building and displaying self-identity through the body, appearance, and accompanying communication activities. The gym space functions as a front stage where individuals display their self-image directly, while Instagram Stories becomes an extension of the stage that allows individuals to manage and curate their visual self- representation. The results of the study show that self-representation in physical and digital spaces are interconnected in shaping the social identity of gym members. The experience of exercising at the gym is the main basis for selecting content to be displayed on Instagram Stories, but digital representations tend to show the best moments that have gone through a selection process. In addition, communication activities that take place in both spaces have different characteristics, where face-to-face communication in the gym is direct and interactive, while communication in the digital space is symbolic and representational through visuals, text, and audience responses. These findings confirm that the self-presentation practices of gym members reflect Erving Goffman's concept of dramaturgy, in which individuals consciously manage their impressions in front of different audiences in different contexts.