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All Journal AKRUAL: Jurnal Akuntansi Jurnal Akuntansi dan Ekonomika JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Adi Widya : Jurnal Pengabdian Masyarakat JCES (Journal of Character Education Society) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Minda Baharu JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Gama Societa

Mayasari, Mega

Politeknik Negeri Batam

Author-ID : 1391939

Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

Published : 28 Documents Claim Missing Document

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Does The Influence of Internship Experience on Career Intentions as a Professional Accountant? ? Diah Amalia; Mega Mayasari; Grace Oyeyemi Ogundajo
AKRUAL: JURNAL AKUNTANSI Vol 12 No 2 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n2.p217-229

AbstractThis study describes the contribution of the internship experience as an antecedent to the relationship between the Theory of Planned Behavior (TPB) and career intentions as an accountant. This study applied a descriptive-quantitative method. In addition, data were analyzed using the Structural Equation Model-Partial Least Square (SEM-PLS). The results indicated that: (1) Sensory experiences had a positive but insignificant effect on attitude toward behavior. Besides, it had a negative and insignificant effect on subjective norms and perceived behavior control; (2) Affective experiences had a positive and significant effect on attitude toward behavior. Besides, it had a positive but insignificant effect on subjective norms and perceived behavior control; (3) Physical experiences had a negative and significant effect on attitude toward behavior. Besides, it had a positive but insignificant effect on subjective norms. Furthermore, it had a negative and significant effect on perceived behavior control; (4) Cognitive-creative experiences had a positive and significant effect on attitude toward behavior, subjective norms, and perceived behavior control; (5) Relation experiences had a positive and significant effect on attitude toward behavior, subjective norms, and perceived behavior control; (6) Attitude toward behavior, subjective norms, and perceived behavior control had a positive and significant effect on career intention as an accountant.

PERBEDAAN MANAJEMEN LABA AKRUAL DAN MANAJEMEN LABA RILL SEBELUM DAN SESUDAH ADOPSI IFRS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Fitri Asni; Mega Mayasari
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

The purpose of this research is to examine and provide empirical evidence regarding the presence of management differences actual benefit before and after IFRS adopstion which is measured by using jones models modification and the differences of management real benefit through the expense of production. The adopstion of IFRS which is done by many countries be able to increase the benefit of quality management and the punctuality of accountancy information.Samples of this research are 78 manufactur campanies which are listed in BEI since 2010-2011 dan 2013-2014 which 293 data. The result of this research indicates that there is not differences between the benefit of accrual management before and after IFRS adoption , but there is differentiation of real benefit management before and after IFRS adopstion.

PENGARUH KEBIJAKAN MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN Kurnia Contesa; Mega Mayasari
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 1 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Kurangnya pengelolaan modal kerja pada perusahaan dapat menurunkan tingkat profitabilitas dan nilai perusahaan. Penelitian kebijakan modal kerja investasi agresif (AIP) dan pembiayaan agresif (AFP) bertujuan untuk menguji pengaruh profitabilitas dan nilai perusahaan. Sampel penelitian berjumlah 170 perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2010 hingga 2014. Alat analisis yang digunakan adalah analisis regresi data panel dengan eviews 8.0 dengan metode kuantitatif. Hasil penelitian menunjukkan bahwa kebijakan investasi agresif (AIP) berpengaruh terhadap profitabilitas dan nilai perusahaan, sedangkan kebijakan pembiayaan agresif tidak berpengaruh terhadap profitabilitas dan nilai perusahaan. Penelitian ini hanya membahas mengenai kebijakan agresif pada pembiayaan dan investasi perusahaan. Untuk memperbaiki keterbatasan tersebut peneliti menyarankan kepada peneliti selanjutnya untuk memasukkan kebijakan agresif dan konservatif pada kebijakan pembiayaan dan investasi perusahaan. Penelitian ini menggunakan teori struktur modal, packing order theory dan manajemen modal kerja. Penelitian ini dapat membantu perusahaan dalam mengelola modal kerja dengan maksimal untuk meningkatkan profitabilitas dan nilai perusahaan melalui kegiatan investasi dan pembiayaan.

Pengaruh Faktor-Faktor Individual Terhadap Niat Melakukan Whistle-Blowing Internal Dan Eksternal Pada Akuntan Di Batam Mega Mayasari; Adi Irawan Setiyanto; Rusda Irawati
Jurnal Gama Societa Vol 2, No 1 (2018): MAY
Publisher : Sekolah Vokasi Universitas Gadjah Mada

This study aims to examine the perceptions of employees of the Accounting Section in Batam related with the influence of individual factors on the intention of conducting internal and external whistle-blowing. Intention is someone's desire to behave. The results of this study are expected to add understanding related to the perception of accounting employees to intentions of internal whistle-blowing and external whistle-blowing. The research team also hopes that the results of this research can be an input for companies in Batam, to design whistle blowing systems and report unethical acts at work, so as to detect fraud and ultimately good corporate governance can be created. The method used to obtain research data is through questionnaires distributed to employees of the Student Accounting Study Program of State Polytechnic of Batam who work as an accountant. The collected questionnaires were analyzed using PLS-SEM. The results of this study indicate that there is influence of whistle-blowing attitude toward intention to perform internal whistle-blowing, there is influence of subjective norm to intention to conduct external whistle-blowing, there is influence of perception behavior behavior to intention to do internal whistle-blowing. On the other hand, there is no effect of attitudes on whistle-blowing on intentions to external whistle-blowing, no subjective subjective effect on intent to conduct internal whistle-blowing, no influence of perceptual behavior control on intent to external whistle-blowing.

Pengaruh Penilaian Kinerja Terhadap Kinerja Karyawan Dengan Motivasi Sebagai Variabel Moderasi Indria Hangga Rani; Mega Mayasari
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 3 No 2 (2015): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2015
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v3i2.172

Employees are very important factors in an organization to achieve organizational goals. The satisfactory performance of the employee is not created in an instant but it takes a continuous evaluation. This study aims to determine the effect of performance appraisal and employee performance and motivation influence on the relationship between performance appraisal and employee performance. This study uses simple regression analysis and test interaction or Moderated Regression Analysis (MRA). The population in this study includes permanent employees of Batam manufacturing company in Electronics Industry. Total Samples in this research Was 146 employee were selected using purposive sampling method. The data was collected using questionnaires. The results of the study showed that the assessment of performance brings a significant and positive effect on employee performance. This indicates that employees given assessment performance by his superior make the employee performance the higher. The other results state that the motivation variable is not moderating variable in the relationship between performance appraisal and employee performance.

Kontribusi Wanita Nelayan Dalam Sosiokultural Gender di Kelurahan Pulau Panjang Barelang - Batam Ely Kartikaningdyah; Chici Ramdaniah; Mega Mayasari
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 1 No 1 (2013): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2013
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v1i1.201

Gender is defined as referring to the socio-cultural construction of sex and femininity attitudes, thus allowing the emergence of masculine and feminine characteristics. Gender distribution is limited to the characteristics of men and women were then viewed in terms of social adjustment to the division of tasks and responsibilities. Sociocultural formation according to some experts is formed which is due to the division of tasks and functions that exist in society, this is because of the occurrence of each community to arrive at a balance point that required a division of tasks and functions should be equal between the sexes. The purpose of this study to identify the work that women do in the home of fishermen and fishermen know the contribution of women in the division of labor within the household. Samples taken by 30 households women fishing in Long Island Barelang. The analytical method used is descriptive analysis. Contribution and role of women in the division of tasks and responsibilities in the area of Long Island based on the results of questionnaires that have been outlined in the discussion stated that the work done by women and men have been evenly distributed, this is evidenced by the results of the average percentage distribution of tasks and responsibilities are not equally controlled by women at 100%. In this case there is still a division of the tasks performed by males, although the percentage is still greater contribution of women compared with men. In this research note that the division of labor between men and women in the area of Long Island is not to be a gender bias, as it can be seen that some of the work is not entirely left to the women, but there are also contributions from the men.

PENGARUH FAKTOR INDIVIDUAL, SITUASIONAL, DAN ORGANISASIONAL TERHADAP NIAT MELAKUKAN WHISTLE-BLOWING PADA AKUNTAN DI BATAM Rusda Irawati; Mega Mayasari; Adi Irawan
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 2 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i2.566

This study aims to examine the perceptions of employees of the Accounting Section in Batam related with the influence of individual, situational and organizational factors on the intention to doing internal and external whistle-blowing. The data collection technique used is Purposive sampling. The method used to obtain research data is through a survey with questionnaires. Questionnaires distributed to Student class employees Accounting Study Program and Management Accounting Program Managerial, Batam State Polytechnic working in Accounting Section. The collected questionnaires were analyzed using PLS-SEM. The results of this study indicate that the factors that affect the intentions of employees of Accounting Division to conduct internal whistle-blowing are attitudes toward whistle-blowing, perceptual behavior control and organizational commitment. While the factors that affect the intentions of employees of Accounting Section to conduct external whistle-blowing is the subjective norm.

Implementasi Prosedur Penerbitan Buku Ajar Dan Modul Praktikum Di Polibatam Press Nanik Lestari; Mega Mayasari; Metta Santiputri; Uuf Brajawidagda
Adi Widya : Jurnal Pengabdian Masyarakat Vol 3 No 2 (2019): ADIWIDYA
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33061/awpm.v3i2.3359

Polibatam press bergerak dalam bidang usaha penerbitan buku ajar dan modul praktikum yang merupakan hasil karya dari civitas akademik Politeknik Negeri Batam. Sejak berdirinya Polibatam Press belum memiliki prosedur yang baku mengenai penerbitan buku ajar dan modul praktikum. Pembahasan mengenai prosedur ini untuk mengetahui bagaimana proses implementasi penerbitan buku ajar dan modul praktikum di Polibatam Press. Metode yang digunakan berupa analisis diskriptif, penulis mengumpulkan data yang diperoleh dari perusahaan berupa dokumen dan keterangan yang diberikan perusahaan mengenai prosedur penerbitan buku ajar dan modul praktikum, selanjutnya penulis akan menguraikan secara rinci proses penerbitan buku ajar dan modul praktikum. Hasil analisis menyimpulkan bahwa prosedur penerbitan buku ajar dan modul praktikum di Polibatam Press terdiri dari kegiatan yaitu sales order dari penulis, administrasi (Down Payment/DP), penyerahan naskah, design sampul atau re-layout, proofreading penulis, proses revisi setelah proofreading dari penulis (bila ada yg di revisi), proses proofreading akhir penulis (apabila sudah bebas koreksi, lanjut ke-), pengajuan ISBN, pendaftaran Perpusnas RI, proses cetak dummy buku dan proses cetak massal, serta penyelesaian administrasi.

PEMBUATAN VIDEO PENGENALAN PROFESI AKUNTANSI UNTUK MENARIK MINAT SISWA MENJADI AKUNTAN Riri Zelmiyanti; Irsutami Irsutami; Muhammad Zaenuddin; Muslim Ansori; Mega Mayasari; Seto Sulaksono Adi Wibowo; Anjelina Anjelina; Hanny Oktaria; Afriyanti Hasanah; Winanda Wahana Warga Dalam; Vina Kholisa Dinuka
MINDA BAHARU Vol 6, No 1 (2022): Minda Baharu
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jmb.v6i1.3499

Pengabdian ini bertujuan untuk memperkenalkan profesi akuntan terhadap calon mahasiswa. Profesi akuntan menjadi salah satu bidang ilmu yang mengalami pergeseran akibat adanya revolusi industri 4.0. Salah satunya pekerjaan akuntan akan bisa digantikan membuat laporan keuangan banyak program-program yang bisa digunakan tidak harus akuntan yang menggunakan. Perkembangan teknologi mengakibatkan profesi akuntan underestimate terkait dampak teknologi terhadap bidang pekerjaan akuntan. Disisi lain banyak asumsi dilapangan akuntan sebatas memeberikan laporan keuangan padahal banyak aspek keahlian yang dihasilkan akuntan, menganalisis laporan keuangan, administrasi pajak, auditing dan lainnya. Akuntan juga bisa bekerja di berbagai sektor baik sektor pemerintahan, public, dan privat. Oleh karena itu dibutuhkan sosialisasi yang lebih gencar terkait profesi akuntansi. Pengabdian ini dilakukan dengan cara membuat video pengenalan profesi akuntansi. Pembuatan video ini ditujukan untuk calon mahasiswa akuntansi untuk meyakinkan mereka bahwa akuntan merupakan suatu profesi yang sangat banyak peluangnya. Setelah menampilkan video disebarkan kuesioner respon responden. Hasil kuesioner menunjukan bahwa banyak responden yang tertarik untuk menjadi akuntan. Informasi yang didapatkan terkait profesi akuntan berasal dari berbagai sumber salah satunya media social.

Pengaruh Perceived of Risk, Enjoyment, Social Influence, Trust, Quality of Website, dan Online Advertisment Terhadap Perilaku Belanja Online Mahasiswa Yulin Puspita Sari; Mega Mayasari
Journal of Applied Accounting and Taxation Vol 7 No 1 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i1.3419

The study examines the effect of perceived risk, enjoyment, social influence, trust, quality of the website, and online advertisement on students' online shopping behavior. The research sample was 104 students majoring in Business Management at the Batam State Polytechnic. The sampling technique used was purposive sampling. This research method is quantitative. Data collection techniques using a survey with a questionnaire. Analysis of research data using multiple regression. The results of this study indicate that enjoyment and trust factors significantly affect students' online shopping behavior. In contrast, the perceived risk, social influence, quality of the website, and online advertising factors have no significant effect on students' online shopping behavior.

Co-Authors Ade Rizky Adi Irawan Adi Irawan Setiyanto Afriyanti Hasanah Alfonsa Dian Sumarna Amalia, Diah Angga Andrian Anisha Rizka Femilia Anjelina Anjelina Arniati Arniati Arniati Arniati arniati, arniati Boby Irman Chici Ramdaniah Dea Natasya Fahira Diah Amalia Doni Putra Utama Ely Kartikaningdyah Fitri Asni Grace Oyeyemi Ogundajo Haloho, Gryson Kirshner Hanny Oktaria Helya Amalia Indria Hangga Rani Irsutami Irsutami Jasmine Afifah Kurnia Contesa Lawita, Nadia Fathurrahmi Meiliana Putri Metta Santiputri Muhammad Irsyad Halim Muhammad Ramadhan Slamet Muhammad Zaenuddin Muslim Ansori Nadia Fathurrahmi Lawita, B.Com., MAccBIT NANIK LESTARI Nanik Lestari, Nanik Ogundajo, Grace Oyeyemi Putra, Daniel Rahmat Riri Zelmiyanti Rizka Desvaneli Rusda Irawati rusda irawati Rusda Irawati, Rusda Seto Sulaksono Adi Wibowo Siska Ayu Yulianingsih Supardianto Supardianto Uuf Brajawidagda Vina Kholisa Dinuka Viona Salsabila Anggreini Vivka Guarda Putri Wika Arsanti Putri Winanda Wahana Warga Dalam Yulianingsih, Siska Ayu Yulin Puspita Sari

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