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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Bisnis Mahasiswa Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Jurnal Akuntansi
Sugeng Riadi
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Mechanical Engineering Social Sciences Other

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MODEL PEMBELAJARAN PROJECT BASED LEARNING - AUDIT KEPATUHAN Irsutami Irsutami; Danar Irianto; Muhammad Ikhlash; Sugeng Riadi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 2 (2020): 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.v4i2.2589

Abstract

Penelitian ini berkaitan dengan materi audit kepatuhan pada mata kuliah auditing. Sejalan dengan industry 4.0 dan merdeka belajar, maka pembelajaran materi ini sangat tepat jika menggunakan Project Based Learning (PBL), di mana mahasiswa akan berkunjung ke perusahaan atau instansi untuk melihat tingkat kepatuhan karyawan/pegawai terhadap peraturan yang ditetapkan. Adanya keterlibatan beberapa pihak (auditee) di dalam dan atau di luar kampus adalah hal yang melatarbelakangi diajukannya penelitian ini dengan tujuan untuk mendapatkan suatu model pembelajaran melalui project-based learning untuk materi audit kepatuhan. Hasil penelitian akan berguna bagi dosen yang menerapkan metode PBL untuk materi audit kepatuhan. Metodologi yang digunakan adalah wawancara kepada akademisi dan praktisi audit atau auditor yang berasal dari BPKP, BPK RI, dan Satuan Pengawasan Internal Perguruan Tinggi di mana wawancara dilakukan melalui kuisioner yang dibagikan secara langsung, metode lainnya adalah studi pustaka. Desain penelitian adalah survei dengan metode analisis adalah interaktif. Adapun hasil dari penelitian ini adalah suatu model pembelajaran dengan metode PBL yang dapat menjadi referensi para pengajar mata kuliah Auditing.
Pengembangan UMKM Melalui Sosialisasi dan Penyuluhan Secara Digital untuk Menunjang Keberlangsungan Usaha di Masa Pandemi Covid-19 Andi Erna Mulyana; Rahmat Hidayat; Nur Rahmah Andayani; Sri Zuliarni; Aditya Wirangga Pratama; Maryani Septiana; Hajan Hidayat; Yulinda Yulinda; Diah Amaliah; Muhammad Ikhlash; Sugeng Riadi; Desi Ratna Sari; Slamet Soebagiyo
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 3 No 1 (2021): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimas polibatam.v3i1.2685

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an important role in the economy of Indonesian society. The existence of MSMEs is very useful in terms of distributing people's income. From this point, it is necessary to carry out training to support the sustainability of MSMEs and help them overcome various problems, from the management aspect to the capital aspect. Especially during the pandemic Covid-19, where many MSMEs are threatened with their survival. For this reason, the purpose of the community service activities that will be carried out with the method of socialization and counseling through the digital system is to provide information and additional knowledge needed by MSMEs. The information and knowledge provided will be packaged in the form of socialization and counseling videos. The results of the activities were the socialization and counseling materials in digital form that could be accessed by MSMEs by utilizing the current information technology.
Penguatan Kecerdasan Linguistik Sebagai Penunjang Bisnis Dan Financial Sustainability Pada Usaha Mikro Di Desa Wisata Pulau Mubut Sugeng Riadi; Yulinda Yulinda; Andi Erna Mulyana; Mia Syafrina; Desi Ratna Sari; Rizka Destiana; Slamet Soebagyo
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 4 No 1 (2022): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimas polibatam.v4i1.3394

Abstract

Mubut village is a built village that will be developed into a tourist village on Batam Island. This is necessary for the readiness of human resources on the island to contribute to the development of tourist villages. One of the human resources that need to be improved is the ability of micro-businesses and rural communities in their linguistic intelligence that is able to communicate with business English. With the linguistic intelligence possessed, it can contribute to its business activities and ultimately the level of financial sustainability is well maintained. The purpose of community service activities is to improve the competence of Mubut village community in improving linguistic intelligence (communication with English) in order to develop a built tourist village. The method that will be implemented is to conduct training offline, provide pocket books and simulation videos. The expected results are the existence of training materials, the availability of pocketbooks and video tutorials on how to easily communicate business English that can be accessed by micro-businesses and the public. This community service is one of the applications of Project-Based Learning for Business English subjects II, Managerial Accounting and Marketing also Business Finance for Business Administration Study Program.
Penerapan Metode PBL Dalam Pencatatan Sediaan Pada Proses Produksi TFME Polibatam Seto Sulaksono Adi Wibowo; Sugeng Riadi; Riri Zelmiyanti; Yosi Handayani
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 10 No 2 (2022): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2022
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v10i2.3973

Abstract

An orderly and accurate inventory recording system will provide convenience in managing all types of inventory owned. The reliability of information on the amount of inventory will facilitate operations/production activities that will be and are being worked on. The availability of reliable and valid information is a weak point in the production unit at TFME. The lack of competence of human resources involved in operating activities is one of the main reasons why there is no inventory information available. This study aims to improve the inventory recording system that applies. Starting from stock taking, naming supplies to providing a good and easy-to-read recording format for users. The results of this study can be used as one of the improvement agendas in operating process governance. Case studies by directly identifying the location are an option in carrying out this research. All data were collected through interviews and direct calculations of the types of stocks owned. The correct recording process according to the period of incoming and outgoing supplies will be applied in the form of a stock card in a format that is easy for users to understand.
Analisis Knowledge, Skills, Attitude Lulusan Akuntansi di Era Industri 4.0 Alya Shofa Deaz; Sugeng Riadi
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 10 No 2 (2022): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2022
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v10i2.4335

Abstract

This study aims to determine the knowledge, skills, attitude (KSA) that accounting graduates must possess in the industrial era 4.0 in order to remain relevant along with technological developments based on the perspectives of regulators, academics and graduate users. This type of research is qualitative research. In this study, researchers used primary data obtained from interviews with informants. The informants in this study were the Chairman of the Indonesian Institute of Accountants (IAI) in the Riau Islands region, the Head of the Batam State Polytechnic Managerial Accounting Study Program, and the HRD of companies in Batam. Based on the perspective of the regulator, students must have internship experience, actively participate in seminars, problem solving skills and good attitude. The academic perspective emphasizes academic scores (GPA), being able to adapt, thinking critically, leadership and having fighting power. The perspective of graduate users is to have digital analysis, computer skills and creative skills. In addition, the three perspectives also have the same view that accounting graduates must be technologically literate, have basic knowledge of accounting, analytical skills, communication skills, have work experience, foreign language skills, professional certification, initiative, teamwork, integrity, meticulous and detailed, discipline, responsibility and respect for others are very important.
COMPLIANCE AUDIT OF QUALITY CONTROL DOCUMENT PROCEDURES (CASE STUDY IN PT CLADTEK BI METAL MANUFACTURING BATAM) Athifah Nur Asjad; Sugeng Riadi
Jurnal Bisnis Mahasiswa Vol 2 No 4 (2022): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v2i4.68

Abstract

Penelitian ini membahas tentang audit kepatuhan terhadap penerapan Standar Operasional Prosedur (SOP) quality control document pada PT Cladtek BI Metal Manufacturing Batam. Tujuan dari penelitian ini adalah untuk mengetahui tingkat kepatuhan karyawan atas SOP pada bagian quality control document. Penelitian ini menggunakan metode deskriptif analisis kualitatif, dan pengumpulan data dilakukan dengan teknik dokumentasi, inspeksi dokumen, wawancara dan pengamatan langsung di tempat penelitian. Hasil dari penelitian ini menyatakan bahwa audit kepatuhan SOP quality control document dinyatakan patuh dengan persentasi 82% dan persentasi tidak patuh yaitu 18%. Peneliti menemukan beberapa temuan yaitu tidak dilakukannya penawaran berkas kepada pelanggan, tidak memberikan salinan dokumen inspections release note (IRN) kepada bagian projects melainkan memberikan original file dan tidak dilakukannya update tracking pada report IRN summary yang mana mengakibatkan ditemuinya perbedaan dokumen invoice dan support invoice, sehingga harus dilakukan perbaikan.
Do Big Data and Auditor Experience Matter? Assessing Fraud Detection with Forensic Audits as a Key Mediator Sugeng Riadi; Vitra Desaina Ginting
Jurnal Akuntansi Vol. 15 No. 1 (2025): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.15.1.41-50

Abstract

With advancements in data technology and the growing complexity of financial fraud, questions arise about the impact of Big Data and auditor experience on effective fraud detection. This study delves into the role of Big Data and auditor expertise in enhancing fraud detection and the effectiveness of forensic auditing, focusing on forensic auditing's potential as a mediating factor. Surveying 157 government auditors from Indonesia's Audit Board, the Financial and Development Supervisory Agency, the Financial Services Authority, and the Inspectorate General of the Riau Islands Regency. Data was collected through questionnaires and analyzed via PLS-SEM using Smart-PLS 3. The findings indicate that Big Data and auditor experience significantly bolster fraud detection and forensic auditing. However, contrary to expectations, forensic auditing does not directly influence fraud detection nor serves as a mediator in the relationship between Big Data and auditor experience in fraud detection. These insights underscore the independent yet complementary roles of Big Data and auditor expertise in fraud detection practices.
Co-Authors Aditya Wirangga Pratama Alya Shofa Deaz Andi Erna Mulyana Athifah Nur Asjad Danar Irianto Desi Ratna Sari Diah Amaliah Hajan Hidayat Irsutami Irsutami Maryani Septiana Mia Syafrina Muhammad Ikhlash Muhammad Ikhlash Nur Rahmah Andayani Rahmat Hidayat Riri Zelmiyanti Rizka Destiana Seto Sulaksono Adi Wibowo Slamet Soebagiyo Slamet Soebagyo Sri Zuliarni Vitra Desaina Ginting Yosi Handayani Yulinda Yulinda