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All Journal Jurnal Ekonomi Modernisasi Measurement : Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Akuntansi STIE Muhammadiyah Palopo Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Riset Akuntansi Politala Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Akuntansi dan Keuangan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Akuntansi
Widijaya, Widijaya
Universitas Internasional Batam
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Pembuatan Bahan Ajar Digital Akuntansi Dasar Untuk Sekolah Menengah Kejuruan Swasta Patria Dharma Selat Panjang Widijaya Widijaya; Wiwy Riana
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

The implementation of the activity of making digital teaching materials has the aim of being able to help the community, especially schools, to get alternative sources of digital learning that can be used especially during this pandemic. Patria Dharma Vocational Private High School is the object of this digital teaching material creation activity. This activity uses several data collection techniques in the form of observation, interviews, and documentation. The process of designing this digital material, it goes through many processes consisting of meetings with the school to discuss the subjects that need assistance, the process of finding material that is under the curriculum and competencies that must be achieved, consultation with the teacher on the material being sought has met the standards of the school, a compilation of PPT using Microsoft PowerPoint 2019 tools, making learning videos in the form of animated videos using Animaker tools and finally the output produced is sent to the supervisor for evaluation. The resulting output has a very big impact that can be felt by the school, such as teachers who teach Basic Accounting subjects that feel helped because with this digital teaching material it can make students get the opportunity to learn independently, students enjoy the process more learning and become more focused because of the teaching materials made in the form of interesting, animated videos. Suggestions are given for the making of digital teaching materials in the future that can be made in various language versions, such as in English, and case studies should be carried out to deepen the information needed to create better teaching materials in the future.
Penyusunan Bahan Ajar Digital Akuntansi Keuangan Kelas Xii Pada Smk Kartini Batam Widijaya Widijaya; Hadianto Hadianto
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Penyusunan bahan ajar digital akuntansi keuangan merupakan tujuan dari program pengabdian kepada masyarakat ini. Bahan ajar digital disusun berdasarkan indikator Kompetensi Inti dan Kompetensi Dasar (KIKD) ke dalam bentuk powerpoint dan video pembelajaran. Mitra dari program pengabdian kepada masyarakat ini adalah SMK Kartini Batam. Bahan ajar digital disusun dan diserahkan kepada SMK Kartini Batam agar dapat digunakan sebagai sarana pendukung dalam proses belajar mengajar di sekolah. Implementasi bahan ajar digital akan dilaksanakan pada semester berikutnya. Bahan ajar digital diharapkan mampu memberikan berbagai manfaat kepada siswa/i, guru, sekolah dan akademisi. Materi pokok pada bahan ajar digital mencakup materi akuntansi keuangan yang terdiri dari utang wesel jangka panjang, penerbitan utang obligasi, penjualan konsinyasi, dan berbagai jenis modal perusahaan. Data primer dan sekunder diolah dalam proses penyusunan bahan ajar digital. Powerpoint, powtoon, dan adobe premiere pro merupakan perangkat lunak pendukung yang digunakan dalam proses penyusunan bahan ajar digital.
DEVELOPMENT OF DIGITAL LEARNING MATERIALS FOR COMPUTERIZED ACCOUNTING SUBJECT AT SMK PERMATA HARAPAN BATAM Widijaya Widijaya; Melissa Melissa
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

The government's decision in changing school learning system from face-to-face to remote/online learning, has implications for a total change for both students and teachers. Thus, it is difficult for schools to provide learning materials, modules or books that students receive optimally. The implementation of community service aims to solve the problems at SMK Permata Harapan Batam and in-depth observations and interviews have been carried out concerning the learning system. The problem faced by SMK Permata Harapan Batam during this pandemic is the lack of digital learning materials for MYOB computerized accounting for online learning which has now become school education system. Digital teaching material for computerized accounting are designed according to the problems that occur in the form of modules in Microsoft PDF, Microsoft PowerPoint, and case example in the form of computerized accounting learning videos in order to make it easier for students to understand the material while helping teachers in the teaching process. The composing of module in this project also adapts to the latest curriculum. This project contributes directly to the development of the learning system due to the COVID-19 pandemic for students and schools.
Edukasi Pendidikan Antikorupsi dan Pojok Literasi Di Panti Asuhan Daarul Ishlah Carina Serly Saputri; Waode Sumartini; Widijaya Tan; Rizska Dwi Kartika; Gheraldine Dinanti; Inov Santoso; Rifki Aryo Salgi Mulya; Nikein Tri Andjani; I Putu Fredika Putra; Fetru Gemah Putra; Wina Meida Sinaga; Fidella Dita Maridza; Monica Nanda; Felix Felix; Naufal Aldi Nova
National Conference for Community Service Project (NaCosPro) Vol 5 No 1 (2023): The 5th National Conference for Community Service Project 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v5i1.8125

Abstract

Edukasi Pendidikan Antikorupsi dan Pojok Literasi Di Panti Asuhan Daarul Ishlah". Kegiatan ini bertujuan untuk membantu anak-anak di panti asuhan dalam memperoleh pendidikan antikorupsi dan meningkatkan minat baca mereka melalui pembentukan pojok literasi. Metode penelitian yang digunakan adalah wawancara, Dokumentasi, Penyampain edukasi, teknik pengumpulan data, dan Teknik Analisis data. Tim pelaksana melakukan kegiatan edukasi dan pembentukan pojok literasi di kelas-kelas panti asuhan, serta memberikan buku-buku yang berguna untuk menambah pengetahuan anak-anak. Hasil dari kegiatan ini adalah meningkatnya semangat belajar anak-anak dan pengetahuan mereka tentang pendidikan antikorupsi, serta terbentuknya pojok literasi yang dapat digunakan oleh anak-anak untuk meningkatkan minat baca mereka. Kegiatan pengabdian kepada masyarakat ini diharapkan dapat memberikan manfaat dan inspirasi bagi pembaca.
TATA KELOLA PERUSAHAAN BERPENGARUH TERHADAP PENGELUARAN PENELITIAN DAN PENGEMBANGAN Nindi Suci Rahmadani; Widijaya Widijaya
Jurnal Akuntansi Vol 9, No 2 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v9i2.1497

Abstract

ABSTRAK Sebuah perusahaan akan terlibat dalam penelitian dan pengembangan (R&D) untuk menciptakan inovasi baru atau memperkuat dan meningkatkan yang sudah ada. Persaingan bisnis yang semakin ketat mendorong korporasi untuk melakukan R&D guna menghasilkan inovasi terbaik bagi masyarakat. Tata kelola perusahaan yang efektif menjadi kunci untuk menjaga kelancaran operasi bisnis dan implementasi R&D. Penelitian ini fokus pada perusahaan non-keuangan dan non-utilitas yang terdaftar di Bursa Efek Indonesia dari tahun 2017 hingga 2021. Studi ini menganalisis 814 dataset yang berbeda. Hasil penelitian menunjukkan bahwa komite audit memiliki dampak negatif yang signifikan terhadap R&D, sementara komposisi dewan memiliki dampak positif yang signifikan. Variabel independen lainnya tidak memperlihatkan dampak yang signifikan. Dari variabel kontrol, hanya tobins’Q yang memiliki dampak negatif yang signifikan.Kata Kunci: Penelitian dan Pengembangan, Tata Kelola Perusahaan, Bursa Efek Indonesia.ABSTRACT A company will engage in research and development (R&D) to create new innovations or strengthen and enhance existing ones. The intensifying business competition compels corporations to conduct R&D to generate the best innovations for society. Effective corporate governance is crucial for the smooth operation of business activities and the implementation of R&D. This study focuses on non-financial and non-utility companies listed on the Indonesia Stock Exchange from 2017 to 2021. The study analyzes 814 distinct data points. The research findings indicate that the audit committee has a significantly negative impact on R&D, whereas board composition has a significantly positive impact. Other independent variables do not show significant effects. Among the control variables, only tobins’Q exhibits a significant negative impact.                                          Keywords: Research and Development, Corporate Governance, Indonesia Stock Exchange.
The Impact of Sustainability Reporting as a Moderating Effect on the Relationship Between Tax Avoidance and Firm Value Tifanny Jubilim; Widijaya Widijaya
Jurnal Akuntansi dan Keuangan Vol 11, No 2 (2023): September 2023
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v11i2.12021

Abstract

This study aims to examine the moderating impact of sustainability reports on the relationship between tax avoidance with firm value. Tax avoidance is measured by using two indicators: effective tax rate (ETR) and GAAP effective tax rate (GAAP ETR), while sustainability reports are assessed based on the Global Reporting Initiative (GRI) standards. The sample for this study consists of companies listed on the Indonesia Stock Exchange (IDX) that have published sustainability report in the 2017-2021 period. Purposive sampling was used in this study to select data, resulting in a final sample of 57 companies that meet the established criteria. This research shows that there is no significant effect between tax avoidance and firm value that moderated by sustainability reports.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KUALITAS AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Widijaya, Widijaya; Romitha, Sriyana

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1600

Abstract

Kualitas audit akuntan publik dapat dilihat dari skala KAP. Perusahaan dengan kualitas audit tinggi dapat dinyatakan memiliki tata kelola perusahaan yang baik. Penelitian ini menguji pengaruh tata kelola perusahaan terhadap kualitas audit pada perusahaan BEI periode 2016-2020 dengan menggunakan metode analisis regresi logistik. Hasil penelitian menyatakan variabel konsentrasi kepemilikan, kepemilikan direktur, ukuran dewan, dewan direksi independen, komite audit, ukuran perusahaan dan leverage dapat menjelaskan kualitas audit sebesar 28,9% dan sisanya faktor di luar model yang dapat menjelaskan variabel dependen adalah sebesar 71,1%. Variabel konsentrasi kepemilikan, ukuran dewan, dewan direksi independen dan ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap kualitas audit. Leverage memiliki pengaruh negatif dan signifikan terhadap kualitas audit. Kepemilikan direktur dan komite audit tidak memiliki pengaruh signifikan terhadap kualitas audit.
DAMPAK TATA KELOLA TERHADAP EFISIENSI MODAL INTELEKTUAL PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Widijaya, Widijaya; Kristina, Kristina

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1637

Abstract

Penelitian yang dilakukan menggunakan metode pengumpulan sampel yang meliputi pengumpulan sampel dari laporan keuangan yang terdapat di BEI. Laporan keuangan yang dipakai adalah laporan dari tahun 2016 sampai tahun 2020. Setelah mengumpulkan data dari hasil pendataan, hal selanjutnya yang akan dilakukan penulis adalah melakukan validasi data menggunakan software Eviews 10 dan SPSS. Hasil penelitian yang telah dilakukan menunjukkan bahwa adanya pengaruh signifikan positif, negatif, dan tidak signifikan antara tata kelola perusahaan dengan variabel dependen.
ANALYSIS OF THE EFFECT CORPORATE GOVERNANCE AND COMPANY CHARACTERISTICS ON ACCOUNTING CONSERVATISM IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Widijaya Widijaya; Vivian Vivian
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 2 No. 1 (2022): The 2nd Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

The study was conducted to examine and analyze the effect of the independent variable, namely corporate governance and company characteristics on the dependent variable, namely accounting conservatism. The independent variables of corporate governance consist of the size of the board of directors, independent board of directors, type of auditor and the independent variables of company characteristics consist of firm size, leverage, profitability, and sales growth. Measurement of accounting conservatism in this research is measured based on accrual-based following Al-Saidi (2020). The object of this research are companies that have annual reports that are registered and published on the Indonesia Stock Exchange. The data used in this research was 5 years for the period from 2016 to 2020. There are 729 companies listed on the Indonesia Stock Exchange, only 436 companies passed the selection to be used in this study. The data that has been collected will be processed using SPSS software and Eviews which will be analyzed using a panel regression model. The results obtained by the researcher indicate that the independent board of directors, leverage, profitability and sales growth have a significant positive effect on accounting conservatism. The variable size of the board of directors, type of auditor and firm size did not show a significant effect on accounting conservatism.
ANALISIS PENGARUH SISTEM PENGENDALIAN ORGANISASI DAN KEPERCAYAAN TERHADAP KINERJA KARYAWAN BANK DI KOTA BATAM Widijaya, Widijaya
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 16 No 2 (2022): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v16i2.456

Abstract

Penelitian ini bertujuan menganalisis pengaruh sistem pengendalian organisasi yang terdiri dari output kontrol, proses kontrol, normatif kontrol dan kepercayaan organisasi terhadap kinerja karyawan dan Organizational Citizenship Behavior (OCB). Metode pengambilan sampel menggunakan metode snowball sampling dengan teknik pengumpulan data dilakukan melalui kuesioner yang disebarkan kepada karyawan bank di kota Batam. Data yang digunakan sebanyak 152 karyawan dan pengujian hipotesis mengunakan SPSS. Hasil pengujian menyatakan bahwa sistem pengendalian organisasi berpengaruh signifikan positif tehadap kinerja karyawan dan kepercayaan organisasi, output kontrol berpengaruh signifikan positif terhadap OCB, proses kontrol tidak berpengaruh terhadap OCB, normatif kontrol berpengaruh signifikan positif terhadap OCB, dan kepercayaan berpengaruh signifikan positif terhadap kinerja karyawan dan OCB.
Co-Authors Alvina Alvina Angelica, Angelica Anita Anita Ariyanto Richard Pratama Aulia Putri Aviany Santi Carina Serly Saputri Debora Ratna Cempaka Delny Delny Dinda Lucida Siswan Dinda Nur Aini Elita Elita Felix Felix Fetru Gemah Putra Fidella Dita Maridza Fina Fiorentini Finia Novarisy Zultia Fiorentini, Fina Gheraldine Dinanti Hadianto Hadianto Heni Rachmawati I Putu Fredika Putra Inov Santoso Jeslin Jeslin Jesslyn Jesslyn Joelyn Veronica Jolin Floren Elvinis Juliawati, Juliawati Kristina Kristina Kristina Kristina Lina Lina Mavrict Josephino Melissa Melissa Monica Nanda Muhammad Adzel Alvian Muhammad Zidane Khairi Naufal Aldi Nova Nikein Tri Andjani Nindi Suci Rahmadani Novia Cristina Nurun Nada Peny Peny Putra, Darma Pratama Rifki Aryo Salgi Mulya Riskiyanto Riskiyanto Rizska Dwi Kartika Romitha, Sriyana Rusdi Noverianto Salinda Salinda Sellya Chandra Siti Hasya Lisvyanti Sriyana Romitha Stella Novianti Tifanny Jubilim Versia Silvana Vivian Vivian Waode Sumartini Wina Meida Sinaga Winny Winny Wiwy Riana