Kinerja individu sangat penting karena dapat  mempengaruhi keberhasilan sebuah perusahaan. Maka perusahaan harus memperhatikan faktor-faktor yang memiliki pengaruh terhadap kinerja. Penelitian ini bertujuan untuk mengetahui pengaruh  kecanggihan teknologi informasi, partisipasi manajemen dan kemampuan teknik pemakai sistem informasi akuntansi pada kinerja individu. Penelitian ini dilakukan di PT. Batamec yang berada di Kota Batam Kepulauan Riau. Metode penelitian ini adalah kuantitatif dengan jumlah sampel sebanyak 51 responden. Pengumpulan data dilakukan dengan cara penyebaran kuesioner. Teknik analisis data yang digunakan adalah uji regresi linear berganda yaiu uji t, uji f dan uji R2. Hasil penelitian menunjukkan bahwa kecanggihan teknologi informasi dan partisipasi manajemen secara parsial tidak berpengaruh signifikan terhadap kinerja individu, maka H1 dan H2 ditolak. Hasil penelitian menunjukkan bahwa kemampuan teknik pemakai sistem informasi akuntansi secara parsial berpengaruh signifikan terhadap kinerja individu, maka H3 diterima. Hasil uji f menunjukkan bahwa kecanggihan teknologi informasi, partisipasi manajemen dan kemampuan teknik pemakai sistem informasi akuntansi secara simultan berpengaruh signifikan terhadap kinerja individu, maka H4 diterima. Hasil uji R2 menunjukkan bahwa kecanggihan teknologi informasi, partisipasi manajemen dan kemampuan teknik pemakai sistem informasi akuntansi berkontribusi terhadap kinerja individu sebesar 20,3% dan sisanya 70,7% adalah kontribusi dari variabel lain yang tidak diteliti disini

This research is the development model of household welfare coastal fishing in the Riau Islands province in utilizing the potential of the maritime resources in the coastal province of Riau Islands. The population of the research was the fishing households in the coastal province of Riau Islands as much as 398 samples. Testing research of generalization done by using Least Square Estimation (GLS) model, the analysis of Structural Equation Models (SEM) with proportionate sampling method and use AIDS AMOS 21 consisting of: 5 variables, 21 63 indicators and instruments. Test results showed the model fit the resulting value of the chi square 183.813, significance probability 0057, GFI, AGFI 0.956 0.934, TLI 0.940, CFI 0.956, RMSEA 0.022, CMIN/DF 1.186 are all in the range of expected value so that the model can be accepted. The results showed that: (1) maritime coastal resource potential significant effect against the policy of the local government; (2) maritime coastal resource potential influential significantly to community empowerment; (3) the potential resources of the coastal maritime effect is not significantly to household economic behavior of coastal fishing; (4) community empowerment not significant effect against the economic behaviour of households coastal fishing; (5) the policy of local government economic behavior significantly to the influential households coastal fishing; (6) household economic behavior of coastal fishing effect significantly to public welfare_RTNP; (7) the local government policy take effect is not significantly to public welfare_RTNP; (8) community empowerment effect is not significantly to public welfare_RTNP; (9) maritime coastal resource potential effect is not significantly to public welfare_RTNP. Based on those results showed that the potential resources of the coastal maritime province Kepri can support the household well-being of fishermen on the coast, but has not yet been optimally utilized and not to increase well-being. Model development of household well-being coastal fishing can be used as an alternative in utilizing and managing maritime resource potential in the coastal province of Riau Islands province by improving several indicators to support relationship variable. The name of model of the development of household well-being coastal fishing is called ERDOGANA based management resource potential and utilization of maritime coast.

The purpose of this study is to determine the causality of work stress relationships, work ties to the performance  of lecturers and payments at Ibnu Sina University. The research was carried out using quantitative methods and statistical  package analysis tools for Social Sciences (SPSS) 25 with respondents surveyed 99 samples from 132 lecturer populations  and research using questionnaires. The results of the study that (1) work stress directly does not significantly influence the  performance of lecturers at the University of Ibnu Sina; (2) work culture directly has a significant effect on lecturer  performance at Ibnu Sina University; (3) work ties directly have insignificant effect on the performance of lecturers at Ibnu  Sina University; (4) work stress does not have a significant effect on lecturers' performance through work ties at Ibnu Sina  University; (5) work culture has no significant effect on the performance of lecturers through work ties at the Ibnu Sina  University.

Penelitian ini bertujuan untuk menguji pengaruh penerapan Satuan Manunggal Satu Atap (SAMSAT) keliling, SAMSAT corner dan drive thru terhadap kepatuhan wajib pajak dalam membayar pajak kendaraan bermotor di kota Batam. Penelitian menggunakan metode kuantitatif dengan jumlah sampel 365 responden dan dilakukan dengan cara penyebaran kuesioner. Teknik analisis data yang digunakan adalah uji kualitas data, meliputi: uji validitas, uji reliabilitas dan asumsi klasik. Uji regresi linear berganda meliputi: uji t dan uji f. Hasil penelitian bahwa SAMSAT keliling berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, SAMSAT corner dan drive thru berpengaruh tidak signifikan terhadap kepatuhan wajib pajak kendaraan bermotor, Secara simultas SAMSAT keliling, SAMSAT corner dan drive thru berpengaruh signifikan terhadap kepatuhan wajib pajak kendaraan bermotor di kota Batam.

This study was aimed to identify the factors of new college students’ perception in choosing an accounting study program in Batam and strategies to develop an accounting study program on increasing the number of incoming new students in Batam. This study was conducted by using descriptive qualitative methods and data collection techniques were done through structured interviews with informants from undergraduate students or equivalent in the first, third, fifth, and seventh semester of the accounting study program in Batam. The main research informants were 34 students of the accounting study program, both of Riau Islands University and Batam State Polytechnic. The results showed that seven main factors in the decision to choose an accounting study program in Batam, namely (1) transportation accessibility; (2) accreditation of study programs; (3) employment; (4) competency program; (5) supporting services and facilities; (6) lecturer education level; (7) tuition fees. The finding of new factors in the decision to choose an accounting study program, namely the educational background of high school/vocational school, social science or accounting.