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All Journal Jurnal Akuntansi dan Ekonomika JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Mantik Jurnal Proaksi Manajemen dan Bisnis JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Regress: Journal of Economics & Management Analisa: Jurnal Manajemen dan Akuntansi
Nova Sabrina
Politeknik Negeri Batam
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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Pendampingan Lean Canvas Business sebagai Strategi Pertumbuhan Berkelanjutan UMKM Kuliner Kota Batam Ulfah, Mutia; Oktarici, Eddo Nanda; Devano, ⁠Alrido Martha; Putri, Ancala Laras; Rahman, Fuad Arif; Lawita, ⁠Nadia Fathurrahmi; Sinaga, Inggrid Wahyuni; Sabrina, ⁠Nova; Lestari, Anggun Dwi; Syafriandana, Dava; Ananda, Lyra; Ranendra, ⁠Muhammad Egha Octa; Yuliana, Natasha; Wahyuni, Ninda
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 6 No. 2 (2024): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v6i2.8796

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are vital in the Indonesian economy, especially in Batam City. The culinary sector, as one of the drivers of the creative economy, needs help in terms of business management and business legality. Bizhub Polibatam as a Center of Excellence in Business & Community Service under Polibatam to strengthen the entrepreneurial ecosystem and support the growth of MSME business foundations, especially in Batam Island. This community service activity aims to assist culinary MSME players in Batam City in designing business models using the Lean Canvas method and facilitating making Business Identification Numbers (NIB). This program involves 20 culinary MSMEs in Batam City. The activity results showed an increased understanding of MSME players about business models and the importance of business legality, with 100% of participants successfully assisting in making NIB and creating a Lean Canvas model in their business.
ANALISIS LAPORAN KEUANGAN UNTUK MEMITIGASI RISIKO KEUANGAN PT. MATAHARI DEPARTMENT STORE, TBK Asrin Jazuli, Muhammad; Sabrina, Nova
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 11, No 2 (2024): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v11i2.2024.458-467

Abstract

Penelitian ini bertujuan untuk memitigasi risiko keuangan PT. Matahari Putra Prima, Tbk dengan cara menganalisis laporan keuangan tahun 2018-2022. Analisis yang digunakan dalam penelitian ini adalah analisis rasio keuangan berupa rasio likuiditas, rasio solvabilitas, rasio aktivitas, dan rasio profitabilitas. Pendekatan metode penelitian yang digunakan adalah pendekatan yang bersifat deskriptif kuantitatif. Objek penelitian adalah kinerja keuangan. Subjek pada penelitian ini adalah laporan keuangan PT. Matahari Department Store, Tbk tahun 2018-2022. Data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan PT. Matahari Department Store, Tbk tahun 2018-2022. Teknik analisis data yang digunakan adalah teknik statistik deskriptif. Hasil penelitian ini menunjukkan bahwa kinerja keuangan yang diukur dengan perhitungan rasio likuiditas, rasio solvabilitas, rasio aktivitas, dan rasio profitabilitas dari analisis laporan keuangan PT. Matahari Putra Prima, Tbk tahun 2018-2022 menunjukkan hasil yang kurang baik karena berada dibawah rata-rata industri.
Embedding Resilience in the Sustainability Balanced Scorecard: A Systematic Review and Conceptual Framework Farida, Wiwik Mukholafatul; Surmayanti, Reni; Sabrina, Nova
Jurnal Proaksi Vol. 13 No. 1 (2026): Januari - Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v13i1.8160

Abstract

Main Purpose – This study examines the evolution of the Balanced Scorecard (BSC) into the Sustainability Balanced Scorecard (SBSC) and proposes a Resilience-Oriented SBSC (R-SBSC) that integrates sustainability performance, risk governance, and organisational adaptability.Method - A systematic literature review (SLR), guided by the PRISMA framework, was conducted on 41 SBSC-related articles published between 2020-2025. A thematic synthesis was applied to trace conceptual developments, sectoral trends, implementation patterns, and the ways resilience elements are incorporated into SBSC designs.Main Findings - The review shows a clear shift from the traditional BSC toward more contextual SBSC variants, including ESG-focused, health-inclusive, and circular SBSC models. Empirical evidence indicates improvements in strategic alignment, stakeholder trust, and sustainability performance. However, persistent challenges remain, particularly the complexity of SBSC design, indicator proliferation, and the limited explicit integration of resilience capabilities.Theory and Practical Implications - The proposed R-SBSC embeds adaptive capacity and risk intelligence within the SBSC cause–effect logic. It contributes to the development of dynamic capabilities and sustainability governance perspectives, while offering actionable guidance for managers to incorporate resilience considerations into sustainability performance management.Novelty - This study reframes the SBSC as a resilience-oriented management system through the R-SBSC model, positioning the SBSC not merely as a sustainability reporting tool but as an integrated framework for sustainability, risk, and organisational adaptation.
GREEN ACCOUNTING DAN DAMPAKNYA TERHADAP KINERJA LINGKUNGAN: STUDI PADA PT INDO TAMBANGRAYA MEGAH TBK Muthmainnah, Riyadatul; Arini, Rizky Mega; Sinaga, Ananda Sabrida Tora Boru; Rahmi, Audina; Laoli, Victorinus; Sabrina, Nova
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i2.11533

Abstract

Studi ini mengkaji bagaimana penerapan akuntansi hijau memengaruhi kinerja lingkungan di PT Indo Tambangraya Megah Tbk (ITMG). Tiga aspek utama akuntansi hijau—biaya lingkungan, pengungkapan lingkungan, dan investasi lingkungan—diuji terhadap tiga indikator kinerja: emisi karbon, efisiensi energi, dan pengelolaan limbah. Menggunakan analisis SEM-PLS dengan 100 responden internal dari ITMG, temuan menunjukkan bahwa investasi lingkungan memiliki pengaruh paling kuat dan signifikan terhadap kinerja lingkungan (β = 0,583; t = 10,377), diikuti oleh biaya lingkungan (β = 0,187; t = 3,259). Sementara itu, pengungkapan lingkungan tidak menunjukkan pengaruh yang signifikan. Hasil ini menegaskan bahwa tindakan nyata dalam pengelolaan sumber daya memainkan peran yang lebih besar dalam meningkatkan kinerja lingkungan daripada sekadar praktik pelaporan. Kata kunci: Akuntansi hijau, Kinerja Lingkungan, Investasi Lingkungan, Biaya Lingkungan, Penambangan Batubara, ITMG.
MENDORONG UMKM BATAM MELANGKAH KE E-COMMERCE: ANALISIS KEBUTUHAN SITUS PENJUALAN ONLINE DAN TANTANGAN KEBIJAKAN PAJAK Sabrina, Nova; Surmayanti, Reni; Jazuli, Muhammad Asrin; Sinaga, Ananda Sabrida Tora Br
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 1 (2026): April 2026
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i1.944

Abstract

Abstrak: Penelitian ini bertujuan menganalisis kebutuhan digitalisasi UMKM di Kota Batam dalam mengadopsi situs penjualan online serta mengkaji tantangan kebijakan perpajakan yang dihadapi, khususnya terkait status Batam sebagai Kawasan Perdagangan Bebas dan Pelabuhan Bebas (KPBPB). Menggunakan pendekatan kualitatif-deskriptif dengan dukungan data kuantitatif melalui kuesioner terhadap 67 responden UMKM, penelitian ini menemukan bahwa 67,2% UMKM telah melakukan penjualan online, namun kontribusi digital terhadap total pendapatan masih rendah. Hambatan terbesar bukan pada literasi digital, melainkan pada beban fiskal berupa bea masuk dan PPN saat barang dikirim ke luar Batam, yang mengakibatkan kenaikan harga jual dan penurunan daya saing. Lebih dari 40% responden mengalami kesulitan bersaing akibat beban tersebut. Penelitian ini menghasilkan model kebutuhan digitalisasi tiga dimensi: (1) kebutuhan digital, (2) operasional/logistik, dan (3) regulasi pajak/kepabeanan. Model ini menegaskan bahwa transformasi digital UMKM Batam hanya berhasil jika ketiga dimensi ditangani secara simultan, disertai dukungan kebijakan yang adaptif dari pemerintah daerah dan pusat. Abstract: This study analyzes the digitalization needs of SMEs in Batam in adopting online sales sites and examines tax policy challenges, particularly related to Batam's status as a Free Trade Zone (KPBPB). Using a qualitative-descriptive approach supported by quantitative data from 67 SME respondents, the study finds that 67.2% of SMEs have engaged in online sales, yet digital contributions to total revenue remain low. The main obstacle is not digital literacy but fiscal burdens such as import duties and VAT imposed when goods are shipped outside Batam, leading to higher selling prices and reduced competitiveness. Over 40% of respondents struggle to compete due to these costs. The study produces a three-dimensional digitalization needs model: (1) digital needs, (2) operational/logistics, and (3) tax/customs regulation. This model affirms that digital transformation of Batam SMEs can only succeed if all three dimensions are addressed simultaneously, supported by adaptive policies from local and central governments.
Co-Authors Adhitomo Wirawan Adi Irawan Setiyanto Afriyanti Hasanah Alrido Martha Devano Ananda, Lyra Anjelina, Anjelina Arif Darmawan arniati, arniati Asrin Jazuli, Muhammad Candra Situmeang Dedi Kurniawan Diah Amalia Dillah, Shalsha Eddo Nanda Oktarici Elsa, Fransiska Evodila, Evodila Farida, Wiwik Mukholafatul Irianto, Danar Jazuli, Muhammad Asrin Lanniari HS, Rizki Laoli, Victorinus Latifa, Nurul Lestari, Anggun Dwi Maharani, Fazila May sarah Muhammad Asrin Jazuli Muthmainnah, Riyadatul Mutia Ulfah Nadia Fathurrahmi Lawita Nasution, Lala Zakiya Ningsih, Fifi Suria Putri, Ancala Laras Rahmadhani, Alyssia Rahman, Fuad Arif Rahmi, Audina Ranendra, ⁠Muhammad Egha Octa RIA ANGGRAINI Rina Bukit Riri Zelmiyanti, Riri Rizky Mega Arini Saqdiah, Fatma Sari, Suci Evita Sinaga, Ananda Sabrida Tora Br Sinaga, Inggrid Wahyuni Siti Nurhasanah Surmayanti, Reni Syafriandana, Dava Utama, Doni Putra van Vasten, Muhammad Barat Wahyuni, Ninda Yuliana, Natasha