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All Journal Measurement : Jurnal Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) SEIKO : Journal of Management & Business Journal Of Management Science (JMAS) Jurnal Akuntansi Barelang Jurnal Puan Indonesia JUPADAI : Jurnal Pengabdian Kepada Masyarakat SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Husda, Anggun Permata
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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STRATEGIC MANAGEMENT ACCOUNTING PRACTICES: A LITERATURE REVIEW Husda, Anggun Permata; Rustam, Triana Ananda; Banjarnahor, Haposan
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.10007

Abstract

Accounting techniques for strategic management incorporate both non-financial and financial data into an organization's strategic decision-making process. Through an examination of the literature, the study seeks to ascertain the practice of strategic management accounting. The balanced scorecard, value chain analysis, and competitive benchmarking are just a few of the frequently utilized strategic management accounting tools and methodologies that are identified in this study. Google Scholar, a significant source of Indonesian scientific publications over the previous ten years, was used in the study's literature analysis to ascertain the use of strategic management accounting. This literature review provides a thorough picture of the development of research on the relationship between strategic management accounting, service quality, knowledge management, and performance by methodically arranging findings, methodology, and concepts chronologically. Optimizing strategic decision-making, resource management, and service quality all depend on the successful integration of strategic management accounting. It is anticipated that the organization will benefit greatly from the synergy between these components. By providing a more thorough understanding of the genesis, advantages, and difficulties of strategic management accounting techniques, this study advances management accounting theory and practice. Empirical investigation of the efficacy of strategic management accounting techniques in various industry and national contexts is one of the recommendations for additional research.
LITERASI MANAJEMEN KEUANGAN SEDERHANA PADA UMKM KELURAHAN PATAM LESTARI Ompusunggu, Hermaya; Husda, Anggun Permata; Rustam, Triana Ananda
JUPADAI : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2023): Volume 2 Nomor 1 2023
Publisher : Asosiasi Dosen Akutansi Indonesia, KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64795/jupadai.v2i1.75

Abstract

The presence of financial technology (fintech) in Indonesia helps micro, small and medium enterprises (MSMEs) in developing their businesses. Increased access to the world of banking has made MSME business easier. However, the limited ability of MSME players to apply fintech hinders its spread. "Fintech is a technological innovation aimed at complementing and facilitating financial transactions in society. The existence of fintech will make it easier for people to access various products in the financial sector and facilitate transactions and increase financial literacy. "MSMEs in Indonesia contribute 60% of the country's economy and absorb 97% of the workforce. However, even though there are more than 60 million MSMEs in Indonesia, only 12% can get financing or business capital loans from banks. This is where the role of fintech comes to help MSMEs,". Simple financial management literacy with an approach to financial technology is very relevant to current conditions. One of the applications of financial management with financial technology is as a medium for investing in stocks, where currently using smartphones significantly increases the efficiency of stock investment activities compared to conventional investment methods. The target participants in community service activities are MSME actors in the Patam Lestari Village area. The reason for choosing MSMEs is that currently the condition is being hit by the Covid19 pandemic, it has an impact on the economy of society in general and the buying and selling process of MSMEs in particular. The methods used in community service are counseling, question and answer, and practice methods. The results of the training received a good response from the participants. This can be seen from the results of the questionnaire that was distributed, there were 85% of participants who strongly agreed that the topics discussed were in accordance with the participants' expectations, 87% of participants strongly agreed that the material presented by the speaker was clear, and 89% of participants strongly agreed that the speaker mastered the topic presented.
Pengaruh Ekspektasi Pendapatan, Literasi Keuangan Dan Efikasi Diri Terhadap Minat Berwirausaha Mahasiswa Akuntansi Kota Batam Laia, Dewiyanti; Husda, Anggun Permata
Prosiding Vol 6 (2024): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to analyze the influence of income expectations, financial literacy, and self-efficacy on the entrepreneurial intentions of accounting students. The research method used is multiple linear regression with a sample of 100 accounting students selected used the slovin formula. Data were collected through questionnaires that have been tested of validity and reliability. The results show that income expectations, financial literacy, and self-efficacy significantly affect entrepreneurial intentions. The adjusted R2 value of 0.277 indicates that 27.7% of the variability in entrepreneurial intentions can be exolained by these three independent variables, while the remaining 73.3% is influenced by other variabels not included in this study. The partial t-test results show that all independent variabels have a significant inluence on the dependent variable. The study concludes that to enhance the entrepreneurial intentions of accounting students, there needs that to be an improvement in income expectations, financial literacy, and self-efficacy
Partisipasi Masyarakat Dalam Pesta Demokrasi Tahun 2024 Kota Batam Banjarnahor, Haposan; Husda, Anggun Permata; Ompusunggu, Hermaya; Rustam, Triana Ananda
Prosiding Vol 6 (2024): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

The results of the 2024 Election were determined by the Indonesian General Election Commission (KPU) on Wednesday, March 20, 2024. The determination of the results of the 2024 Election was stated in KPU Decree Number 360 of 2014 on Determination of the Results of the Presidential and Vice Presidential Elections, Members of the People's Representative Council, Regional Representative Council, Provincial People's Representative Council, and Regency/City People's Representative Councils nationally in the 2024 General Election. "Deciding, determining the KPU Decree on the Determination of the Results of the Presidential and Vice Presidential Elections, members of the People's Representative Council, Regional Representative Council, Provincial People's Representative Council, and Regency/City People's Representative Council nationally in the 2024 General Election. presidential and vice presidential candidate pair number 2, Prabowo Subianto-Gibran Rakabuming Raka, won with 96,214,691 votes. Prabowo dominates 36 of the 38 provinces in Indonesia. With the results of the 2024 Election, Prabowo is the President-Elect. Meanwhile, the presidential and vice presidential candidate pair number 1, Anies Baswedan-Muhaimin Iskandar, are in second place with 40,971,906 votes. This pair won in 2 of the 38 provinces in the country. Then, in third place is the presidential and vice presidential candidate pair number 3, Ganjar Pranowo-Mahfud MD who won 27,040,878 votes. Meanwhile, in the legislative election, the PDI Perjuangan was in first place with 25,387,279 votes from a total of 84 electoral districts (dapil). The Golkar Party was in second place with 23,208,654 votes. Meanwhile, the Gerindra Party was in third place with 20,071,708 votes. In the top four, the National Awakening Party (PKB) won 16,115,655 votes. In fifth place was the Nasdem Party with 14,660,516 votes.
Pengaruh Kualitas Produk Dan Promosi Terhadap Keputusan Pembelian Serum Avoskin Di Kota Batam Rustam, Triana Ananda; Husda, Anggun Permata; Poniman, Poniman; Ompusunggu, Hermaya
Prosiding Vol 6 (2024): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

The increasingly rapid business development and tight competition between competitors make companies continue to improve their business capabilities. Therefore, competition is very important for the success or failure of a company. So that companies must be more careful in reading and anticipating market conditions so that they can provide added value that can increase consumer purchasing decisions. This study aims to determine the effect of product quality and promotion on purchasing decisions for Avoskin serum products in Batam City. This type of research is quantitative research. Data analysis uses multiple linear regression analysis methods with purchasing decisions as dependent variables and product quality and promotion as independent variables. The research sample was 138 respondents
GREEN ACCOUNTING: IMPLEMENTATION IN INDONESIA, INDIA DAN YORDANIA Husda, Anggun Permata; Haldy, Muhammad; Saputra, Asron
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 13 No 1 (2024): Volume 13 Nomor 1 Tahun 2024
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v13i1.9463

Abstract

Understanding the actual environmental impact of businesses and assisting in the implementation of corrective measures to enhance societal value are two major advantages that green accounting offers to the idea of economic welfare. A comparative study is used as the research approach to compare how green accounting is being implemented in India, Jordan, and Indonesia. Comparative results of the adoption of green accounting in Indonesia India & Jordan were obtained through data analysis conducted through a literature study. These results indicate that the three countries are at varying stages of progress. For example, (1) India: More advanced in the implementation of green accounting, with many large companies adopting this practice and strong government support. (2) Indonesia: Still in the early stages of development, with a number of big businesses implementing green accounting and government regulations in place. (3) Jordan: The application of green accounting is still in its infancy, and numerous obstacles need to be addressed.
Co-Authors Agustini, Windy Apunlawan, Intan Larasati Elma, Theresa Haldy, Muhammad Haposan Banjarnahor Ibrahim, Ukas Itsniani, Fitria Senjaning Junita, Melssyka Kartono, Kartono Laia, Dewiyanti Ompusunggu, Hermaya Padrisan Jamba, Padrisan Pasaribu, Sara Poniman Poniman Rustam, Triana Ananda Saputra, Asron Zendrato, Eka Yudianto