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All Journal Ensiklopedia of Journal Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Jurnal Pengabdian Ibnu Sina Realible Accounting Journal RENATA Jurnal Pengabdian Masyarakat Kita Semua
Yantri, One
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Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN DAN KEBIJAKAN HUTANG TERHADAP TAX AVOIDANCE DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Jane Onoyi, Nona; Kurniawati, Ely; Yantri, One; Titik Windayati, Diana
Ensiklopedia of Journal Vol 6, No 1 (2023): Vol. 6 No. 1 Edisi 3 Oktober 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i1.2044

Abstract

This study used audit quality as an moderating variable to examine the effect of financial distress, firm size and debt policy on tax avoidance. Tax avoidance is proxied by the cash effective tax rate, financial distress is proxied by the Z-Score model, firm size is proxied by the natural logarithm of assets, debt policy is proxied by the debt to asset ratio and Audit quality is proxied by the big four Public Accounting Firm (KAP). The population in this research is energy companies listed on the Indonesia Stock Exchange in 2016-2020 with a total of 32 companies. The research sample consisted of 11 companies obtained by using purposive sampling technique. The analysis technique used is linear regression with a moderation model. The results showed that partially financial distress, firm size and debt policy have a significant effect on tax avoidance. While audit quality is not able to moderate the effect of financial distress, firm size and debt policy significantly affect tax avoidance. However, audit quality can strengthen the effect of financial distress, firm size and debt policy on tax avoidance. This situation is a yellow light and even a red light for the government. The government needs to review tax regulations and provide stimulus to taxpayers so that tax revenues increase. For taxpayers, it is necessary to be more careful in carrying out tax avoidance so as not to be included in tax audits and courts as a result of carrying out excessive tax avoidance.Keywords: Financial Distress, Firm Size, Debt Policy, Audit Quality, Tax Avoidance
Pengaruh Gaya Kepemimpinan, Motivasi, Dan Disiplin Kerja Terhadap Kinerja Pegawai Melalui Pengembangan SDM Pemerintah Daerah Provinsi Kepulauan Riau Hidayat; Mursal; Yantri, One; Windayati, Diana Titik; Onoyi, Nona Jane
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 7 No 2 (2023): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v7i2.105

Abstract

Leadership style, motivation in working and employee work discipline are classic problems faced by various organizations in achieving performance targets, therefore HR that continues to be developed is one of the keys so that the wheels of the organization run as expected, employees who do not feel comfortable at work, are unable to improve their careers, and work pressure is too heavy will not be able to carry out their responsibilities optimally. The current research is intended to see how much influence the leadership style, motivation, and work discipline have on employee performance through HR development within the Riau Islands Provincial Government with a population of 5,108 people, while the sample was taken 290 with the convenience sampling method, respondents were given a questionnaire distributed via the Google Form link with a data collection time of about one month, then the data was processed and analyzed further. Based on the results of data processing, it shows that the results of hypothesis testing on leadership style variables, motivation, work discipline, and HR development on employee performance have a significant effect, this is as shown in the t test results. The same results are shown in the F test, namely that there is a significant effect simultaneously on the variables of leadership style, motivation, work discipline, and HR development on employee performance variables. Next, in the results of the intervening variable hypothesis test, all regressions show a significant relationship between variables in accordance with the requirements. Furthermore, the test result of the adjusted R2 value is 0.615, which means that the variables of leadership style, motivation, and work discipline and HR development used in general are able to provide 61.5% of the influence on employee performance. However, this research still has many limitations, the number of samples is still too small from the population, the variables used are limited. Recommendations that can be taken into consideration in further research are in the selection of samples, especially for respondents, can be focused based on the OPD of the Riau Islands Provincial Government.
Sosialisasi Pentingnya PIRT Bagi UMKM di Desa Sungai Raya Kelurahan Sembulang, Galang-Batam Windayati, Diana; Jane Onoyi, Nona; Kurniawati, Ely; Yantri, One
RENATA: Jurnal Pengabdian Masyarakat Kita Semua Vol. 2 No. 1 (2024): Renata - April 2024
Publisher : PT Berkah Tematik Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61124/1.renata.43

Abstract

Salah satu upaya pemberdayaan ekonomi masyarakat adalah melalui UMKM.  Kegiatan UMKM diharapkan mampu mengembangkan potensi yang dimiliki masyarakat sehingga ekonomi masyarakat dapat berkembang secara mandiri.  Masyarakat pada Desa Sungai Raya, Kelurahan Sembulang, Galang – Batam. memiliki beragam usaha atau bisnis makanan mulai dari usaha kripik pisang, kripik bawang, bolu dan cake ulang tahun, namun usaha mereka belum memiliki sertifikat PIRT. Berdasarkan hasil survey awal, diperoleh informasi bahwa pengetahuan masyarakat atas perijinan usaha rumah tangga masih sangat minim sekali. Sosialisasi pentingnya PIRT bagi UMKM sebagai salah satu kegiatan Tri Dharma Perguruan Tinggi, yaitu Pengabdian Kepada Masyarakat (PKM) dilaksanakan pada tanggal 24 Juni 2023 di Desa Sungai Raya, Kelurahan Sembulang, Galang – Batam. Kegiatan ini  bertujuan untuk memberikan pemahaman dan pengetahuan kepada peserta mengenai konsep PIRT dan urgensi kepemilikan PIRT, menyampaikan informasi kepada peserta mengenai manfaat yang diperoleh dengan memiliki PIRT dan memberikan motivasi kepada peserta agar segera mengurus perijinan PIRT.  Sosialisasi dilaksanakan melalui metode ceramah dan diskusi.  Hasil dari kegiatan PKM ini adalah pelaku usaha mikro agar memahami pentingnya sertifikat Produk Industri Rumah Tangga (PIRT) untuk suatu produk,  termotivasi untuk mengurus perijinan tersebut dan memahami tatacara pengajuan untuk memproses perijinan PIRT.  Dengan dimilikinya ijin PIRT,  berarti produk sudah layak beredar, produk bebas dipasarkan secara luas, keamanan dan mutu produk terjamin, kepercayaan konsumen meningkat serta dapat meningkatkan kesejahteraan keluarga
Pelatihan Media Pemasaran Batik Berbasis Website pada Pengrajin Batik Kampung Kelembak Kota Batam Friadi, John; Satriawan, Bambang; Windayati, Diana Titik; Yantri, One
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1 (2024): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v5i1.3038

Abstract

Purpose: Promotion and marketing methods for Batik Kelembak are currently carried out conventionally and are limited, ineffective, inefficient, and costly. and very limited time. Promotion and marketing based on digital marketing with a website as a promotional and marketing medium for Batik Kelembak is the right solution because promotion and marketing can reach wider locations, is effective, efficient, can reduce costs, is not limited by space and time and can be done anywhere and at any time just take a longer time. Methodology: Community service activities were implemented in November 2024. Community service activities were implemented in Kelembak Village, Nongsa District, Batam City. This community service activity is in the form of socialization and training by providing an understanding of the importance of digital promotions and marketing websites. The implementation method in the Community Service Program includes the survey, website creation, socialization and training, evaluation, mentoring, and reporting program implementation program as a whole. Results: The Kelembak village community can carry out promotions and marketing through future business development by using a web-based digital marketing strategy for their batik products so that it can explore the sale of batik products locally, and national and international answers to the challenges of the global economy. (John, 2022). Limitation: The expansion of market reach is expected to increase the potential sales of more humidity batik products, so that the income earned becomes maximum. When income increases, the people of Kelembak village will be better able to maintain the continuity of their business and help improve the economy in Indonesia. Contribution: Digital marketing can help the Kelembak village community expand the market to promote and market moisture batik products and open the insight of the people of Kelembak village to be more motivated to produce and develop their business with a broader reach.
SOSIALISASI PENTINGNYA PEMBUKUAN KEUANGAN BAGI UMKM DI DESA SUNGAI RAYA KELURAHAN SEMBULANG, GALANG – BATAM Onoyi, Nona Jane; Windayati, Diana Titik; Kurniawati, Ely; Yantri, One
Jurnal Pengabdian Ibnu Sina Vol. 4 No. 1 (2025): Januari 2025
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/j-pis.v4i1.993

Abstract

ABSTRAK Untuk mendorong pemberdayaan ekonomi masyarakat, UMKM diharapkan mampu mengembangkan potensi yang dimiliki masyarakat, sehingga ekonomi masyarakat berkembang secara mandiri. Masyarakat pada Desa Sungai Raya, Kelurahan Sembulang, Galang – Batam. memiliki beragam usaha atau bisnis makanan mulai dari usaha kripik pisang, kripik bawang, bolu dan cake ulang tahun, namun usaha mereka belum melakukan pembukuan keuangan yang baik Dan standar. Berdasarkan hasil survey awal, diperoleh informasi bahwa pengetahuan masyarakat atas pembukuan keuangan masih sangat minim sekali. Sosialisasi pentingnya Pembukuan Keuangan bagi UMKM sebagai salah satu kegiatan Tri Dharma Perguruan Tinggi, yaitu Pengabdian Kepada Masyarakat (PKM) dilaksanakan pada tanggal 24 Juni 2023 di Desa Sungai Raya, Kelurahan Sembulang, Galang – Batam. Kegiatan ini bertujuan untuk memberikan pemahaman dan pengetahuan kepada pelaku usaha mikro mengenai pentingnya pencatatan transaksi keuangan dalam menjalankan bisnis berupa pembukuan keuangan sebagai bagian dari pengelolaan keuangan, menumbuhkan keinginan dan kesadaran mereka untuk menerapkan pembukuan keuangan dan menambah ketrampilan mereka untuk mebuat laporan keuangan. Metode kerja yang dilakukan meliputi survey lokasi, identifikasi pelaku usaha, sosialisasi pembukuan keuangan dan evaluasi kegiatan. Hasil dari kegiatan PKM ini adalah pelaku usaha mikro memahami pentingnya pembukuan keuangan dalam menjalankan usaha bisnis, termotivasi untuk membuat pembukuan keuangan dan memahami proses dan siklus pembukuan keuangan. Dengan dibuatnya pembukuan keuangan, pelaku UMKM dapat mengetahui besaran keuntungan ataupun kerugian dari usaha bisnisnya. Kata Kunci: UMKM; Pembukuan Keuangan ABSTRACT To encourage community economic empowerment, MSMEs are expected to be able to develop the potential of the community, so that the community's economy develops independently. The community in Sungai Raya Village, Sembulang Urban Village, Galang - Batam. has a variety of businesses or food businesses ranging from banana chips, onion chips, sponge cakes and birthday cakes, but their businesses have not done good financial bookkeeping and standards. Based on the results of the initial survey, information was obtained that the community's knowledge of financial bookkeeping was still very minimal. Socialisation of the importance of financial bookkeeping for MSMEs as one of the activities of the Tri Dharma of Higher Education, namely Community Service (PKM) was carried out on 24 June 2023 in Sungai Raya Village, Sembulang Village, Galang - Batam. This activity aims to (1) provide understanding and knowledge to micro business actors about the importance of recording financial transactions in running a business in the form of financial bookkeeping as part of financial management, (2) foster their desire and awareness to implement financial bookkeeping and (3) increase their skills to make financial reports. The results of this PKM activity are micro business actors (1) understand the importance of financial bookkeeping in running a business (2) are motivated to make financial bookkeeping and (3) understand the process and cycle of financial bookkeeping. By making financial bookkeeping, MSME players can find out the amount of profit or loss from their business. Keywords: MSMEs; Financial Bookkeeping.
AKUNTANSI HIJAU, EFISIENSI OPERASIONAL DAN MATERIAL FLOW COST ACCOUNTING TERHADAP KEBERLANGSUNGAN PERUSAHAAN Nona Jane Onoyi; Yantri, One
Realible Accounting Journal Vol. 5 No. 1 (2025): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v5i1.1042

Abstract

Abstrak Isu lingkungan dan efisiensi menjadi tantangan utama bagi keberlangsungan perusahaan, terutama di sektor industri berbasis sumber daya alam seperti perkebunan kelapa sawit. Perusahaan dituntut tidak hanya mengejar profit, tetapi juga menjalankan tanggung jawab sosial dan lingkungan melalui penerapan green accounting dan efisiensi proses produksi. Penelitian ini bertujuan mengkaji pengaruh akuntansi hijau, efisiensi operasional, dan Material Flow Cost Accounting (MFCA) terhadap keberlanjutan perusahaan, dengan sampel 9 perusahaan kelapa sawit yang terdaftar di BEI periode 2019–2023. Keberlanjutan diproksikan melalui ROA, sementara variabel independen diukur dengan PROPER, BOPO, dan tonase TBS. Data sekunder dianalisis menggunakan regresi linier berganda. Hasilnya, secara parsial hanya efisiensi operasional yang berpengaruh signifikan terhadap keberlanjutan perusahaan, sedangkan green accounting dan MFCA tidak berpengaruh signifikan terhadap keberlanjutan perusahaan. Namun, secara simultan ketiga variabel berpengaruh signifikan. Temuan ini menggarisbawahi pentingnya efisiensi sebagai penopang utama keberlanjutan finansial perusahaan. Kata kunci: Akuntansi Hijau, Efisiensi Operasional, MFCA, Keberlangsungan Perusahaan
Pemanfaatan Eco Enzyme Berbasis Air Kelapa dan EM4 untuk Pengelolaan Sampah Rumah Tangga di Perumahan Batara Raya, Batam Robin, Robin; Onoyi, Nona Jane; Yantri, One; Hangesti, Pangastuti; Fawwaz, Liyana Khairunnisa
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 4 (2025): Abdira
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i4.1009

Abstract

Batam City, as one of Indonesia's industrial centers, faces significant challenges in waste management. It is estimated that more than 1,200 tons of waste are produced daily, of which approximately 60% is organic waste that has the potential to be processed into value-added products. Unfortunately, most of this waste ends up in the Telaga Punggur Landfill, which is now nearing maximum capacity. To address this issue, the Community Service program introduced the use of eco-enzymes as a practical and environmentally friendly solution for household waste management and ecosystem balance. Eco-enzymes are multipurpose liquids produced by fermenting household waste (vegetable and fruit scraps) that can be used as liquid fertilizer, floor cleaner, and other products. The manufacturing process uses a mixture of coconut water, molasses, and EM4 as a booster. With this medium, the fermentation time can be shortened to 15 days, compared to using only plain water and molasses, which takes 3 months. This community service activity was carried out in partnership with the Family Welfare Movement (PKK) women of the Batara Raya Housing Complex, Belian Village, Batam, with a focus on outreach, training, and practice. It is hoped that this initiative will reduce the burden on landfills and build collective awareness for responsible waste management and maintaining ecosystem balance. Through sustainable implementation, Batam City is expected to become green, clean, and sustainable.
Co-Authors Ely Kurniawati Fawwaz, Liyana Khairunnisa Friadi, John Hangesti, Pangastuti Hidayat Mursal Nona Jane Onoyi Robin Robin, Robin Satriawan, Bambang Windayati, Diana Windayati, Diana Titik