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All Journal Jurnal Media Wahana Ekonomika Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Performance : Jurnal Bisnis dan Akuntansi Global Financial Accounting Journal BUDGETING : Journal of Business, Management and Accounting Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak BISMA Cendekia Conference on Community Engagement Project (Concept)
Ivone, Ivone
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ANALISIS PENGARUH STRUKTUR KEPEMILIKAN TERHADAP PEMILIHAN AUDITOR PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ivone, Ivone; Noorasyikin, Noorasyikin
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.754

Abstract

Feeble financial governance is one of the causes of frequent financial scandals. Good financial governance is developed into a balancing system to minimize the presence of inappropriate information in the financial statements. As one of the external mechanisms of corporate governance, external audit plays an important role in strengthening the trust and financial information of the company in terms of providing an independent check on financial information provided by management. The ownership structure of the company can be a factor in selecting an audit company based on the desired quality measurement. In that case, the factor of selecting external auditors by the influence of ownership structure becomes an important focus in this study. Focusing on Indonesia, this study used a sample of 429 companies listed on the Indonesia Stock Exchange during 2014-2018. The data used in the form of annual reports and company financial statements published in general in official sources. Testing assumptions and data analysis are completed by the logistic regression method. The findings obtained from the test are the presence of concentrated ownership and foreign ownership in the company may have significant positive effect on the selection of auditors but for controlling family ownership has the opposite result, namely negative relationship, and no significant effect on managerial ownership of the elected auditor.  
Pengaruh karakteristik perusahaan, karakteristik audit dan keterlambatan audit terhadap pergantian auditor di indonesia Ivone, Ivone; Victoria, Victoria
INOVASI Vol 17, No 1 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.286 KB) | DOI: 10.29264/jinv.v17i1.9224

Abstract

Penelitian ini dimaksudkan untuk menguji faktor-faktor yang menyebabkan pergantian auditor di bawah perusahaan yang terdaftar di Bursa Efek Indonesia. Dimulai dengan menggunakan, pertumbuhan perusahaan, ukuran perusahaan klien, perubahan dalam manajemen, leverage, kompleksitas perusahaan, ukuran perusahaan auditor, opini audit, dan keterlambatan audit diterapkan sebagai variabel untuk mengukur pergantian auditor.Penelitian ini meneliti 428 perusahaan yang terdaftar di Bursa Efek Indonesia mulai dari tahun 2013 hingga 2018 sebagai sampel. Perusahaan-perusahaan ini dipilih menggunakan metode purposive sampling. Penelitian ini dilaksanakan dengan memanfaatkan data sekunder, yaitu laporan keuangan dari masing-masing perusahaan yang diterbitkan di Bursa Efek Indonesia. Proses analisis data dilakukan melalui pemanfaatan uji regresi logistik.Hasil analisis menyatakan bahwa opini audit memiliki pengaruh positif signifikan terhadap pergantian auditor. Sebaliknya, hubungan negatif ditunjukkan pada hubungan antara variabel kompleksitas perusahaan dan ukuran perusahaan auditor dengan pergantian auditor. Selain itu, variabel lain seperti pertumbuhan perusahaan, ukuran perusahaan klien, perubahan manajemen, leverage, dan keterlambatan audit tidak secara substansial mempengaruhi pergantian auditor.
Pengaruh kepemilikan negara, hubungan politik dan penghindaran pajak terhadap kinerja keuangan di Indonesia Ivone, Ivone; Tinamo, Hendry
INOVASI Vol 17, No 4 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.665 KB) | DOI: 10.29264/jinv.v17i4.10082

Abstract

Tujuan dari penelitian ini adalah untuk menelaah dampak dari kepemilikan negara, hubungan politik dan penghindaran pajak terhadap kinerja perusahaan pada perusahaan yang tercatat di Bursa Efek Indonesia pada 2016-2020. Metode yang digunakan dalam menentukan sampel dalam penelitian ini adalah metode purposive sampling. Pada penelitian ini menggunakan 165 perusahaan yang tercatat di Bursa Efek Indonesia. Dalam penelitian ini kepemilikan negara yang diukur dengan jumlah kepemilikan saham negara Republik Indonesia, hubungan politik yang diukur dengan jumlah komisaris dan direksi terhubung politik, serta penghindaran pajak yang diukur dengan Cash ETR merupakan variabel independen. Kinerja keuangan perusahaan yang diukur dengan rasio ROA, ROE, dan Tobin’s Q merupakan variabel dependen. Hasil dari pengujian dalam penelitian ini menunjukkan bahwa kepemilikan negara, hubungan politik berpengaruh tidak siginifikan terhadap kinerja keuangan. Penghindaran pajak berpengaruh signifikan negatif terhadap Tobin’s Q tetapi berpengaruh tidak signifikan terhadap ROA dan ROE.
Pengaruh E-Service Quality Shopee terhadap Kepuasan Pelanggan Mahasiswa/Wi Politeknik Cendana Candra, Jennifer; Siahan, Rina Friska B.; Ivone, Ivone; Lubis, Kartika Sari; Sulaiman, Fahmi
BISMA Cendekia Vol. 3 No. 1 (2022): BISMA Cendekia - September 2022
Publisher : Politeknik Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56473/bisma.v3i1.86

Abstract

Perkembangan teknologi seperti lahirnya internat yang memudahkan manusia dalam mencari atau mengakses informasi. Alat komunikasi seperti handphone, yang dapat juga digunakan untuk melakukan transaksi jual beli online atau e-commerce, perbankan, edukasi dan lainnya dengan bantuan internet. Shopee adalah salah satu perusahaan e-commerce, di mana e-service quality menjadi salah satu pertimbangan dari kepuasan pelanggan. Tujuan dalam penelitian ini untuk mengetahui pengaruh dari e-service quality terhadap kepuasan pelanggan mahasiswa/wi Politeknik Cendana Medan. E-Service Quality didefinisikan sebagai perluasan di mana situs web memfasilitasi belanja, pembelian, dan pengiriman yang efisien dan efektif. Diukur persepsi pelanggan dengan indikator efficiency, fulfilment, system availability, privacy. Sedangkan, kepuasan pelanggan adalah sikap keseluruhan terhadap suatu barang atau jasa setelah pweolehan dan pemakaian. Dengan indikator kesesuaian, minat berkunjung kembali, kesediaan rekomendasi. Metode penelitian yang digunakan kuantitatif asosiatif, dengan jumlah sampel 75 responden dari populasi sebanyak 300 orang di Politeknik Cendana dengan teknik pengambilan sampel mengunakan non probability sampling. Berdasarkan hasil penelitian yang telah dilakukan, hasil koefisien determinasi secara presentase adalah sebesar 14,3%. Maka dapat ditingkatkan e-service quality pada aplikasi maupun website Shopee untuk meningkatkan kepuasan pelanggan.
The Effect of Enterprise Risk Management on Financial Performance and Firm Value: The Role of Environmental, Social and Governance Performance Karina, Ria; Lestari, Factrisia; Ivone, Ivone
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.8706

Abstract

Enterprise Risk Management has a crucial role in achieving long-term financial goals and increasing the value of the company. In addition, the focus on environmental, social and governance (ESG) performance is also increasing in business practices and investment decisions. The purpose of this research is to analyze the relationship between corporate risk management with financial performance and corporate value. In addition, this research also aims to determine the role of ESG performance in this relationship. Financial Data is taken from the company's public report listed on the IDX for the period 2017-2021a using purposive sampling method, while ESG performance information is collected from sustainability reports and available ESG data. Panel regression analysis is used to examine the relationship between corporate risk management, financial performance and corporate value. The results showed that ERM significantly positive effect on financial performance and no significant effect on the value of the company. This research also found that the effect of Enterprise Risk Management on financial performance moderated by ESG has a significant negative effect and the effect of Enterprise Risk Management on firm value moderated by ESG has no significant effect.Previous research has not conducted an empirical investigation into how ESG moderation affects how ERM affects a company's performance and values. These findings have significant ramifications for businesses, as they indicate that in order to gain a competitive edge, they must examine the numerous risks and opportunities related to ESG.
Dinamika Kinerja Perusahaan: Peran kritis Diversitas Gender Sebagai Variabel Moderasi Ivone, Ivone; Anisa, Amanda Putri Nur; Tanujaya, Kennardi
Jurnal Media Wahana Ekonomika Vol. 21 No. 1 (2024): Jurnal Media Wahana Ekonomika, April 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v21i1.14513

Abstract

ABSTRAK   Fenomena diversitas gender dalam tata kelola perusahaan menjadi sebuah hal yang menarik untuk diamati, terutama di indonesia. Penelitian ini dilakukan guna menguji pengaruh ukuran dewan, usia dewan, keragaman kebangsaan dan rangkap jabatan terhadap kinerja perusahaan serta analisa dampak dimoderasi oleh diversitas gender. Pemilihan sampel dilakukan dengan teknik purposive sampling menghasilkan 301 perusahan non keuangan yang terdaftar di BEI dengan periode data 5 tahun sehingga berjumlah 1,503 data. Pengujian data dilakukan dengan analisis linear berganda. Hasil penelitian memperlihatkan kalau ukuran dewan, usia dewan, keragaman kebangsaan dan rangkap jabatan mempengaruhi kinerja perusahaan. Diversitas gender mampu memperkuat hubungan usia dewan terhadap kinerja perusahaan serta memperkuat hubungan keragaman kebangsaan terhadap kinerja perusahaan.   Kata Kunci: Diversitas Gender, Kinerja Perusahaan, Ukuran Dewan, Keragaman Kebangsaan, Rangkap Jabatan.   ABSTRACT   The phenomenon of gender diversity in corporate governance is an interesting thing to observe, especially in Indonesia. This study aimed to examine the effect of board size, board age, nationality diversity and concurrent positions on firm performance and analyse the impact moderated by gender diversity. The sample selection was conducted using the purposive sampling techniques resulting in 301 non-financial companies listed on the IDX with a 5-year data period totalling 1,503 data. The data were analyzed using multiple linear regression analysis. The results showed that board size, board age, nationality diversity and concurrent positions affect firm performance. Gender diversity is able to strengthen the relationship of board age to firm performance and strengthen the relationship of nationality diversity to firm performance.   Keywords : Gender Diversity, Firm Perfomance, Board Size, National Diversity, Multiple Directorship.
Dinamika Gender dan Kinerja Perusahaan: Eksplorasi Peran Dewan Wanita dengan Kualifikasi Akuntansi Ivone, Ivone; Sheren, Sheren; Chandra, Budi
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1 (2024): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i1.3084

Abstract

Although research topics related to gender influence are quite common, there are still inconsistencies in the results Many countries have implemented gender quotas on company boards, whereas Indonesia has not adopted this policy yet. So this research was conducted to determine the influence of female directors and commissioners on company performance as well as the influence of the moderating variable of women on the board with accounting qualifications. This research uses a purposive sampling method. The objects of this research are all non-financial companies listed on the IDX from 2018 to 2022, accompanied by purposive sampling criteria. This research applies panel data regression analysis methods and uses the SPSS and EViews statistical programs. The results of this research found that female directors and commissioners do not have a positive influence on company performance. Meanwhile, moderating variables can moderate the relationship between independent and dependent variables. However, the direction of moderation obtained shows opposite results to previous research. This can occur due to investor bias, where investors feel unsure about the competence of female board members.
Perancangan Sistem Pencatatan Akuntansi dan Pelaporan Keuangan pada CV. Nagoya City Fresh Natalia, Felisha; Chandra, Budi; Ivone, Ivone
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.8972

Abstract

Students participate in PKM in an MSME as part of a programme that encourages innovation. The goal of this PKM activity was to provide a hand to one of the MSMEs in creating a financial recording system that meets their needs so that it can be used for operational tasks. Nagoya City Fresh (CV) is our business partner for this project. The methodology used in this research is interviews and observations. The accounting recording system was designed using Microsoft Access. Based on the findings of the study and analysis carried out, it can be concluded that CV. Nagoya City Fresh uses a manual system for recording accounting information. Problems that arise on CV. Nagoya City Fresh is a lack of effectiveness and efficiency in preparing its financial reports, which has the potential to give rise to the spread of false information. The system produces various types of reports, including general ledger, trial balance, profit and loss report, financial situation report, and sales report. The implementation step has three distinct stages: first, familiarizing yourself with the characteristics of the system; second, sending and receiving systems developed by the author using Microsoft Access; and finally, obtain input from micro, small and medium enterprises (MSMEs). The system built has demonstrated effective functionality in offering improvements to accounting recording systems specifically designed for Micro, Small and Medium Enterprises (MSMEs). Keywords: Accounting Recording System, Financial Statement, Microsoft Access.
The Influence Of Gender Diversity Of The Board Of Directors On Risk Disclosure in Indonesia Chandra, Budi; Theresia, Theresia; Ivone, Ivone
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 2 (2024): July 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v8i2.1267

Abstract

This research aims to analyze the influence of gender diversity, female directors and company age on risk disclosure in companies listed on the Indonesia Stock Exchange. Other variables used are gender diversity, female directors and company age. The population of this research is several companies registered on the IDX for the 2018-2022 period with a total of 347 data. The analytical method used in this research is panel data regression. The research results show that there is a negative correlation between GDBL, GDSH, GAGE and risk disclosure, but there is also a negative correlation between ROA and risk disclosure with GAGE moderation which is consistent with the research results of Kristina and Wiratmaja (2018) who have found evidence that shows there is a positive correlation between ROA with risk disclosure with GDFP moderation. Furthermore, there is no correlation between GDFP, ROA, LEV. with risk disclosure, but there is also no correlation between LEVE and risk disclosure with moderation of GDFP and GAGE which is inconsistent with the research results of Wulandari and Wirakusuma (2017) which state that LEVE has a positive effect on risk disclosure with moderation of GDFP and GAGE.
Tourism Village Development Strategy through Community-Based Tourism and Women’s Empowerment for Sustainable Development in Bakau Serip. Anggraini, Ratih; Arianto, Hepy Hefri; Putra, Edy Yulianto; Nainggolan, Ferdinand; Sudhartio, Lily; Purwianti, Lily; Setyawan, Agustinus; Aliandrina, Dessy; Chandra, Budi; Ivone, Ivone
ConCEPt - Conference on Community Engagement Project Vol. 4 No. 1 (2024): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study focuses on the development strategy of tourism villages through the implementation of Community Based Tourism (CBT) and women's empowerment as an effort to achieve Sustainable Development Goals (SDGs) in Kampung Tua Bakau Serip, Nongsa District. Tourism villages are crucial drivers of sustainable economic and environmental development in Indonesia, yet challenges remain in optimizing human resources and managing village potential. Through partnerships between Batam International University, local communities, and corporate social responsibility (CSR) programs, various capacity-building initiatives were implemented, particularly emphasizing women's participation in creative economy activities. The development roadmap envisions Kampung Tua Bakau Serip as a "Smart Village" and Mangrove Education Study Center over the next five years. Initial results indicate that community empowerment, infrastructure improvement, and educational tourism development can significantly contribute to economic growth and environmental conservation. The research highlights the importance of sustainable community engagement in achieving long-term tourism village viability.
Co-Authors Aliandrina, Dessy Anisa, Amanda Putri Nur Arianto, Hepy Hefri Candra, Jennifer Chandra, Budi Fahmi Sulaiman Karina, Ria Lestari, Factrisia Lily Purwianti lubis, kartika sari Nainggolan, Ferdinand Natalia, Felisha Noorasyikin, Noorasyikin Putra, Edy Yulianto Ratih Anggraini, Ratih Sari Wahyuni, Lily Sudhartio, Setyawan, Agustinus Sheren, Sheren Siahan, Rina Friska B. Tanujaya, Kennardi Theresia Theresia Tinamo, Hendry Victoria, Victoria