SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa

PENGARUH SISTEM PENGENDALIAN INTERNAL, PENERAPAN GOOD CORPORATE GOVERNANCE (GCG), DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN

elina elina — Tue, 31 Mar 2026 00:00:00 +0000

This study examines factors influencing the quality of financial statements in companies. The objective of this research is to analyze the effect of internal control systems, the implementation of Good Corporate Governance, and the use of accounting information systems on financial statement quality. A quantitative approach was employed by collecting primary data through questionnairesl distributed to individuals involved in the preparation and management of financial reports. The research population consisted of 22,082 companies located in Batam City that possess a Business Identification Number, and the sample was determined using the Slovin formula, resulting in 100 companies, each represented by one accounting staff member. Data were analyzed using SPSS version 26. The results indicate that, partially, the internal control system does not have a significant effect on financial statement quality, while Good Corporate Governance and the use of accounting information systems have a significant positive effect. Simultaneously, internal control systems, Good Corporate Governance, and accounting information systems significantly influence financial statement quality. These findings suggest that improving financial statement quality requires strengthening corporate governance practices and optimizing thel use of accounting information systems

REPRESENTATION OF MORAL MESSAGES IN JUMBO (2025) ANIMATED FILM: A SEMIOTIC ANALYSIS OF SYMBOLS, CHARACTERS, AND CONFLICTS IN THE CONSTRUCTION OF MEANING

Dzakirah Zayyan Afifah, Michael Jibrael Rorong — Tue, 31 Mar 2026 00:00:00 +0000

This research aims to analyze the representation of moral messages portrayed in the animated film Jumbo (2025) using Charles Sanders Peirce’s semiotic approach. The study focuses on how visual and verbal signs are constructed to convey moral meanings through symbols, characters, and conflicts within the narrative structure. A qualitative descriptive approach was employed, utilizing Peirce’s semiotic method to examine the relationship between sign, object, and interpretant in selected key scenes.
The results reveal that Jumbo represents moral values emphasizing empathy, courage, and self-acceptance in the face of social injustice. Visual symbols such as color, facial expressions, and body gestures serve as significant signs that communicate universal moral meanings. The main character, Don, functions as an icon of sincerity and moral bravery, transforming from a timid boy into a figure who courageously defends goodness. Meanwhile, his internal and external conflicts symbolize human moral struggles between altruism and egoism.
Through Peirce’s semiotic analysis, the study concludes that Jumbo not only offers entertainment but also delivers a profound social reflection on humanity and moral education. The film illustrates that every individual possesses moral strength to overcome rejection and discover courage through acts of kindness.

Keywords: Semiotics, Charles Sanders Peirce, Animated Film Jumbo, Moral Message, Symbolism.

PENGARUH CITRA MEREK, WORD OF MOUTH DAN INOVASI PRODUK TERHADAP KEPUTUSAN PEMBELIAN NIVEA BODY LOTION DIKOTA BATAM

Angeli Angeli, Asron Saputra — Tue, 31 Mar 2026 00:00:00 +0000

This study aims to examine the influence of brand image, word of mouth, and product innovation on purchasing decisions of Nivea Body Lotion in Batam City. The research employs a quantitative approach using a survey method. Data were collected through the distribution of questionnaires to 196 respondents who are users of Nivea Body Lotion in Batam City. The data analysis method applied in this study is multiple linear regression using SPSS software. The results indicate that partially, brand image does not have a significant effect on purchasing decisions of Nivea Body Lotion in Batam City. In contrast, word of mouth and product innovation are proven to have a positive and significant influence on purchasing decisions. Simultaneously, brand image, word of mouth, and product innovation collectively have a significant effect on purchasing decisions of Nivea Body Lotion in Batam City.

Keywords: Brand Image, Word of Mouth, Product Innovation and Purchasing Decisions.

DETERMINAN MINAT MAHASISWA BERINVESTASI PADA PASAR MODAL

Desli, Mortigor Purba — Tue, 31 Mar 2026 00:00:00 +0000

This study aims to analyze the determinants of students’ interest in investing in the capital market, namely investment knowledge, capital market training, and investment motivation. This research employs a quantitative approach using a causal associative method. Primary data were collected through questionnaires distributed to 395 students in Batam City, with the sample size determined using the Slovin formula at a 5% margin of error.The data were analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that investment knowledge, capital market training, and investment motivation partially and simultaneously have a positive and significant effect on students’ interest in investing in the capital market. The coefficient of determination (R²) value of 0.791 shows that 79.1% of the variation in students’ investment inter est can be explained by these variables, while the remaining percentage is influenced by other factors outside the research model. The findings of this study are expected to contribute to efforts to enhance students’ investment literacy and participation in the capital market.

PENGARUH WORD OF MOUTH, KESADARAN MEREK DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PADA MARKETPLACE BLIBLI DI KOTA BATAM

David David, Hikmah Hikmah — Tue, 31 Mar 2026 00:00:00 +0000

This research was conducted to analyze the influence of Word of Mouth, Brand Awareness and Product Quality on purchase decision on e-commerce Blibli, both partially and simultaneously. The sample for this research consisted of 204 respondents selected using a non-probability sampling technique, with data collected through questionnaires. Data processing was carried out using SPSS version 29, which included data quality test, classic assumption test, influence analysis, and hypothesis test using multiple linear regression methods to examine the effect of independent variables on the dependent variable. The results of the study indicate that word of mouth does not have a significant influence on purchase decisions. Brand awareness, and product quality each have a significant positive influence on purchase decision, Simultaneously, word of mouth, brand awareness and product quality have a positive and significant influence on purchasing decisions. The result of this result can be used to contribute to the future development of Blibli's e-commerce platform.

PENGARUH BRAND IMAGE, BRAND LOYALTY DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN SANFORD DI KOTA BATAM

Nani Nani, Tiurniari Purba — Tue, 31 Mar 2026 00:00:00 +0000

The development of the globalization era is characterized by the dynamics of increasing business competition, companies are required to be able to maintain their business continuity through the implementation of integrated marketing strategies and oriented to consumer needs. This study aims to analyze the influence of brand image, brand loyalty, and product quality on Sanford purchasing decisions in Batam City. This study uses a quantitative approach using questionnaires distributed to 96 respondents in Batam City. Data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination, and hypothesis testing. The results of the study indicate that brand image has a positive and significant effect on Sanford product purchasing decisions in Batam City. Brand loyalty has a positive and significant effect on Sanford product purchasing decisions in Batam City. Product quality has a positive and significant effect on Sanford product purchasing decisions in Batam City. Brand image, brand loyalty, and product quality simultaneously have a significant effect on Sanford product purchasing decisions in Batam City.

Pengaruh Kecerdasan Intelektual, Minat Belajar, dan Lingkungan Belajar Terhadap Tingkat Pemahaman Akuntansi

Moh Vicentcio Arya Lingga, Haposan Banjarnahor — Tue, 31 Mar 2026 00:00:00 +0000

This study is intended to evaluate and test the influence of intellectual intelligence, learning interests, and learning environment on the level of accounting understanding. This study uses quantitative data analysis. The number of students who became the population in this study was 1,347. The sampling method uses the Slovin formula with the number of respondents being 93 respondents. Data was collected through a Google Form-based questionnaire using the Likert scale measurement method. Data processing and analysis was carried out with the help of SPSS version 25. The results of the analysis show that each variable, intellectual intelligence has a significant influence on the level of accounting understanding. Interest in learning has no effect on the level of accounting understanding and the learning environment has a significant influence on the level of accounting understanding. Simultaneously, intellectual intelligence, learning interests, and learning environment have a significant influence on the level of accounting understanding.

PENGARUH CITRA MEREK, KUALITAS PRODUK, DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN KOPI BUBUK INSTANT NESCAFE DI BATAM

Kheren Kheren, Inda Sukati — Tue, 31 Mar 2026 00:00:00 +0000

This research aims to examine the influence of brand image, product quality, and promotion on purchase decisions of Nescafe instant coffee in Batam City. This study uses a quantitative research method. The research sample consisted of 120 respondents who have consumed Nescafe instant coffee in Batam City. The data collection method used was primary data obtained through questionnaires. Data processing was carried out using the SPSS Version 26 program. Based on the data and analysis that have been conducted, the results show that brand image does not have a significant effect on purchase decisions of Nescafe instant coffee in Batam City. In addition, product quality also does not have a significant effect on purchase decisions. Meanwhile, promotion has a positive and significant influence on purchase decisions of Nescafe instant coffee in Batam City. Simultaneously, brand image, product quality, and promotion have a significant effect on purchase decisions of Nescafe instant coffee in Batam City.

PENGARUH PERILAKU HERDING, PENYESALAN INVESTASI, DAN LITERASI KEUANGAN TERHADAP KEPUTUSAN INVESTASI KRIPTO PADA GEN Z

Tasya Tasya, Mortigor Afrizal Purba — Tue, 31 Mar 2026 00:00:00 +0000

This study aims to analyze the influence of herding behavior, experienced regret, and financial literacy on cryptocurrency investment decisions among Generation Z in the Riau Islands. The research employs a quantitative approach, utilizing online questionnaires for data collection. A sample of 100 respondents was selected using the purposive sampling technique, and the data were analyzed using multiple linear regression in SPSS version 31. The results indicate that experienced regret and financial literacy have a significant positive effect on investment decisions. However, herding behavior does not show a significant partial effect. Simultaneously, all three independent variables together significantly influence cryptocurrency investment decisions. The study concludes that while social influence (herding) is not a primary driver, emotional learning from past experiences and cognitive financial understanding are crucial determinants in the investment decisions of Generation Z.

PENGARUH MOTIVASI AUDITOR, TIME BUDGET PRESSURE, DAN KOMPLEKSITAS AUDIT TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BATAM

Joane Joane, Dian Efriyenti — Tue, 31 Mar 2026 00:00:00 +0000

Although regulatory reinforcement and auditing standards have been continuously strengthened, they have not fully guaranteed the achievement of optimal audit quality, as reflected in the continued occurrence of financial statement fraud cases, such as that experienced by PT Indofarma Tbk. The determinants of audit quality constitute a broader framework, encompassing not merely regulatory compliance, as well as auditor’s inherent characteristics and the specific contours under which audit engagement are performaned. This investigation seeks to examine how three specific factors (auditor motivation, time budget pressure and audit complexity) collectively impact audit quality conducted within public accounting firms located in Batam. A quantitative methodology was utilized to collect primary data, using structured questionnaires administered to the respondents. A saturated sampling method was applied, resulting in 69 auditor respondents. The t-test results indicate that auditor motivation, time budget pressure and audit complexity have a significant impact on audit quality. Furthermore, the F-test results demonstrate that audit quality is simultaneously determined by all three variables

PENGARUH CITRA MEREK, PROMOSI, DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN TISU BASAH DI KOTA BATAM

safira lim, Suhardi Suhardi — Tue, 31 Mar 2026 00:00:00 +0000

Growing public awareness of cleanliness and personal hygiene has contributed to the rising demand for wet tissue products in Indonesia. At the same time, intense competition in the market offers consumers many choices when deciding which products to purchase. Therefore, this study aims to examine the effects of brand image, promotional activities, and product quality on consumers’ purchasing decisions regarding Paseo wet tissues in Batam City. This research applies a quantitative approach using a survey method, with 120 respondents who have purchased or used Paseo wet tissues in Batam City. The data were analyzed using multiple linear regression with SPSS software. The findings show that brand image, promotion, and product quality each have a significant partial effect on purchasing decisions. In addition, these variables simultaneously have a significant influence on purchasing decisions. The results of this study are expected to serve as a reference for companies in formulating effective marketing strategies to improve product competitiveness.

PENGARUH SKALA USAHA DAN PENGETAHUAN AKUNTANSI TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA UMKM DI KOTA BATAM

Ciki Tasya Tasya — Tue, 31 Mar 2026 00:00:00 +0000

This study aims to analyze the effect of business scale and accounting knowledge on the use of accounting information among MSMEs in Batam City. The study employs a quantitative method using primary data collected through questionnaires distributed via Google Forms to MSME owners. A total of 100 respondents were selected using a random sampling technique, and the data were analyzed using multiple linear regression. The results indicate that business scale does not have a significant effect on the use of accounting information, while accounting knowledge has a significant effect. These findings suggest that accounting knowledge plays an important role in encouraging MSME owners to utilize accounting information.

PENGARUH CITRA MEREK, KEPERCAYAAN, DAN PERSEPSI MANFAAT TERHADAP KEPUTUSAN PEMBELIAN PRODUK LAZADA DI KOTA BATAM

Lissa Maria Lissa, Inda Sukati — Tue, 31 Mar 2026 00:00:00 +0000

This research aims to analyze the effect of Brand Image, Trust, and Perceived Usefulness on Purchase Decisions of Lazada products in Batam City. This study employs a quantitative approach using a survey method, with data collected through questionnaires distributed to 196 Lazada users. The data were analyzed using SPSS version 26 through multiple linear regression analysis and hypothesis testing. The results show that Brand Image, Trust, and Perceived Usefulness have a significant effect on Purchase Decisions both partially and simultaneously. The coefficient of determination indicates that 93.3% of Purchase Decisions are explained by these variables, while the remaining percentage is influenced by other factors outside this study. These findings suggest that a strong brand image, high consumer trust, and perceived usefulness play a crucial role in influencing consumers’ purchase decisions on Lazada in Batam City

PENGARUH DESAIN IKLAN DAN INTENSITAS IKLAN TERHADAP AWARENESS KONSUMEN (STUDI KASUS PADA SOSIAL MEDIA PRODUK KOSMETIK SKINTIFIC)

Angeline Wong — Tue, 31 Mar 2026 00:00:00 +0000

This study examines how advertising design and advertising intensity influence consumer awareness of the Skintific skincare brand on social media. The research problem arises from the growing competition in the beauty industry and the need for brands to build recognition through effective digital communication strategies. Advertising design is conceptualized as a persuasive marketing communication component that conveys messages through visual elements, typography, colors, and layout, while advertising intensity refers to the frequency of message exposure that reinforces consumer recall. Consumer awareness is positioned within the cognitive stage of the Hierarchy of Effects model, where individuals recognize and recall a brand before progressing to affective and behavioral responses. This research employs a quantitative explanatory survey involving 270 respondents aged 15–49 years in Batam City, selected through random sampling. Data were collected using an online Likert-scale questionnaire and analyzed with multiple linear regression using SPSS. The results indicate that both advertising design and advertising intensity have significant and positive effects on consumer awareness, either partially or simultaneously, demonstrating that Skintific’s social media advertising strategy effectively increases consumer brand recognition.

ANALISIS PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA PERIMBANGAN DAN BELANJA MODAL TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH DI KOTA BATAM

Dewi Anita, Dian Efriyenti — Tue, 31 Mar 2026 00:00:00 +0000

This study aims to analyze the effect of Local Own-Source Revenue (PAD), Balancing Funds, and Capital Expenditure on the financial performance of the Batam City Government. This research is motivated by fluctuations in PAD and Balancing Funds, as well as a decline in the proportion of Capital Expenditure during the 2017–2024 period, which indicates the need for an evaluation of regional fiscal performance. The study employs a quantitative approach using secondary data obtained from the Budget Realization Reports of the Batam City Government. Data were analyzed using multiple linear regression supported by classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). The results show that PAD and Capital Expenditure have a positive and significant effect on regional financial performance, while Balancing Funds have a negative and significant effect, indicating a high level of dependence on central government transfers. Simultaneously, PAD, Balancing Funds, and Capital Expenditure significantly affect the financial performance of the Batam City Government

PENGARUH BRAND IMAGE, BRAND TRUST, DAN KEPUASAN PELANGGAN TERHADAP BRAND LOYALTY PRODUK FACETOLOGY PADA TIKTOK SHOP DI KOTA BATAM

Kellie Natalie, Hikmah Hikmah — Tue, 31 Mar 2026 00:00:00 +0000

The rapid growth of social commerce, particularly on TikTok Shop, has created a dynamic yet competitive environment for emerging skincare brands like Facetology. This study investigates the influence of brand image, brand trust, and customer satisfaction on brand loyalty toward Facetology products among consumers in Batam City. Employing a quantitative descriptive-explanatory design, data were collected from 100 respondents using purposive sampling and analyzed using multiple linear regression. The results of the partial analysis (t-test) demonstrate that brand image, brand trust, and customer satisfaction each have a positive and significant impact on brand loyalty, with customer satisfaction emerging as the most dominant predictor. Furthermore, the simultaneous test (f-test) confirms that these three variables collectively influence brand loyalty, as reflected by an adjusted r-square value of 0.851. This indicates that 85.1% of the variance in brand loyalty is explained by these determinants, while external factors account for the remainder. These findings suggest that to sustain long-term loyalty within the social commerce ecosystem, brands must prioritize consistent product performance and packaging quality to foster high levels of trust and satisfaction.

PENGARUH BRAND IMAGE, E-WOM, DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN AIR MINUM MINDY DI KOTA BATAM

Juniarta Juniarta, Inda Sukati — Tue, 31 Mar 2026 00:00:00 +0000

This study aims to examine the effect of brand image, Electronic Word of Mouth (e-WoM), and product quality on purchasing decisions of MINDY drinking water in Batam City. This research employs a quantitative approach using a survey method. Primary data were collected through the distribution of questionnaires to 120 respondents who are consumers of MINDY drinking water in Batam City, using a purposive sampling technique. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26 software. The results indicate that brand image, Electronic Word of Mouth (e-WoM), and product quality have a positive and significant effect on purchasing decisions for MINDY drinking water, both partially and simultaneously. Among the three variables, e-WoM and product quality have a more dominant influence compared to brand image. The coefficient of determination (R²) value of 0.861 indicates that 86.1% of the variation in purchasing decisions can be explained by these three variables, while the remaining portion is influenced by other factors outside the research model.

Keywords: Brand Image, E-WOM, Product Quality and Purchasing Decisions

THE INFLUENCE OF BRAND IMAGE, STORE IMAGE, AND ADVERTISING ON THE PURCHASING BEHAVIOR OF MS GLOW PRODUCTS AT ADELIA STORE IN BATAM CITY

Nurhabsyina Nurhabsyina, Hikmah Hikmah — Tue, 31 Mar 2026 00:00:00 +0000

This research aims to examine the influence of brand image, store image, and advertising on the purchasing behavior of MS Glow products at Adelia Store in Batam City. The population used is users who have used MS Glow products at Adelia Store, with a predetermined number based on monthly consumer data. The sampling technique uses the Slovin formula with a calculation of 189 respondents using purposive sampling technique. Data were analyzed using multiple linear regression models, with data quality testing, classic assumption testing, influence testing, and hypothesis testing. The results of multiple linear regression analysis show that brand image has an influence of 14.5% on purchasing behavior of MS Glow products at Adelia Store in Batam City. Store image has an influence of 30.2% on purchasing behavior of MS Glow products at Adelia Store in Batam City. Advertising has an influence of 63.1% on purchasing behavior of MS Glow products at Adelia Store in Batam City. The findings using the coefficient of determination (R2) show that brand image, store image, and advertising have an influence of 74.6% on purchasing behavior of MS Glow products at Adelia Store in Batam City. In addition, t-test and F-test show that brand image, store image, and advertising, both individually and collectively, have a positive and significant influence on the purchasing behavior of MS Glow products at Adelia Store in Batam City.

PENGARUH KUALITAS PRODUK, CITRA MEREK, DAN DAYA TARIK IKLAN TERHADAP MINAT BELI SEPEDA MOTOR YAMAHA ALFA SCORPII BENGKONG

Meri Christiani Tambunan, Hikmah Hikmah — Tue, 31 Mar 2026 00:00:00 +0000

This study examines the influence of product quality, brand image, and advertising appealon purchase intention for Yamaha Fazzio motorcycles at Yamaha Alfa Scorpii BengkongBatam. The study was motivated by intense competition in the retro-modern scootersegment where Honda Scoopy still dominates market share compared to Yamaha Fazzio.The primary data was collected through questionnaires distributed to 172 respondents. Theresearch employed multiple regression analysis and multiple linear regression models todetermine the influence of independent variables (product quality, brand image, andadvertising appeal) on the dependent variable (purchase intention). The results indicatethat product quality, brand image, and advertising appeal simultaneously have asignificant influence on purchase intention for Yamaha Fazzio. The findings providevaluable insights for Yamaha Alfa Scorpii Bengkong's marketing strategy, emphasizing theimportance of improving product quality, strengthening brand image, and enhancingadvertising appeal to increase consumer purchase intention.

PENGARUH CITRA MEREK, KUALITAS PRODUK DAN INOVASI PRODUK TERHADAP KEPUTUSAN PEMBELIAN SIKAT GIGI CIPTADENT DI KOTA BATAM

Deviren Serena KHO, Inda Sukati — Tue, 31 Mar 2026 00:00:00 +0000

The increasingly intense competition in the personal care product industry requires companies to better understand the factors influencing consumer purchase decisions. This study aims to analyze the effect of brand image, product quality, and product innovation on purchasing decisions of Ciptadent toothbrushes in Batam City. This research employs a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to consumers who use Ciptadent toothbrushes in Batam City, with the sampling technique using non-probability sampling. Data analysis was conducted using multiple linear regression analysis, supported by validity tests, reliability tests, and classical assumption tests. The results indicate that brand image, product quality, and product innovation partially have an effect on purchasing decisions. Furthermore, simultaneously, brand image, product quality, and product innovation have a significant influence on purchasing decisions of Ciptadent toothbrushes in Batam City.