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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Accounting and Investment Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Bisnis dan Akuntansi Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Ipteks Terapan : research of applied science and education Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) International Journal of Business and Quality Research E-JURNAL AKUNTANSI
Jurnali, Teddy
Universitas Internasional Batam
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Menumbuhkan Kreativitas Generasi Muda dalam Perlindungan Lingkungan Sari Dewi; Teddy Jurnali; Nany Tan; Surny Surny; Joan Joan; Jaslyn Jaslyn; Sudirman Sudirman
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.6995

Abstract

Perlindungan lingkungan adalah praktik melindungi lingkungan alam oleh individu, organisasi, dan pemerintah. Tujuannya adalah untuk melestarikan sumber daya alam dan lingkungan alam yang ada, memperbaiki kerusakan-kerusakan, dan membawa kembali tren. Kami memilih salah satu sekolah yaitu SMAN 20 Batam, disini kami melakukan kegiatan sosialisasi dengan tema perlindungan lingkungan. Oleh sebab itu, diharapkan siswa/i dapat berperan aktif dan turut andil dalam perlindungan dan pengelolaan lingkungan hidup itu sendiri, memelihara fungsi dari lingkungan hidup itu sendiri serta dapat mengendalikan kerusakan dan pencemaran lingkungan hidup yang telah dijabarkan dalam pasal 67 Undang- Undang Nomor 32 Tahun 2009 Tentang Perlindungan dan Pengelolaan Lingkungan Hidup. Dengan melakukan sosialisasi, kami berharap siswa/i SMAN 20 Batam dapat berperan aktif dan menambah wawasan lebih mengenai perlindungan lingkungan.
ROLE OF POLITICAL CONNECTIONS, FAMILY OWNERSHIP, FOUNDERS ON BOARD AND FIRM PERFORMANCE Teddy Jurnali; Sheila Septiany
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 4 (2022): Jurnal Ipteks Terapan : research of applied science and education
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (786.513 KB) | DOI: 10.22216/jit.v16i4.759

Abstract

Family ownership and political connections have made significant contributions to company in Indonesia. Hence, firms registered on the Indonesia Stock Exchange (IDX) were tested as samples with firm performance as a measurement. The purpose of this article is to research the role of family ownership and founders on board on firm performance with political connections as a moderating variable. The sample data used in this research are quantitative data with 492 registered firms on IDX for the period of 2015 to 2019. The analysis results show that family ownership influences firm performance positively. However, founders on board have insignificant relation with firm performance. Meanwhile, political connections do not moderate the relationship between family ownership and founders on board with firm performance.
UKURAN DEWAN, KEBERAGAMAN DEWAN DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN: PERAN KONEKSI POLITIK Teddy Jurnali; Nova Sari Manurung
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1722

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran dewan dan keragaman gender dengan koneksi politik sebagai variabel moderasi terhadap pengungkapan tanggung jawab sosial perusahaan. Populasi penelitian adalah perusahaan manufaktur dan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian adalah regresi data panel dengan menggunakan software Eviews. Hasil penelitian menunjukkan bahwa ukuran dewan berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan, sedangkan keragaman gender dewan tidak berpengaruh. Hasil penelitan juga menunjukkan koneksi politik dapat memperkuat hubungan ukuran dewan dan keragaman gender dewan terhadap pengungkapan tanggung jawab sosial perusahaan.
Kualitas Pengungkapan Lingkungan Dan Dewan Independensi Terhadap Kinerja Perusahaan Teddy Jurnali; Amira Adfiani
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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Abstract

lingkungan dan dewan independensi terhadap kinerja perusahaan. Variabel independen menggunakan kualitas pengungkapan, dewan independensi, ukuran dewan, ukuran perusahaan, umur perusahaan, leverage, dan likuiditas, variabel dependen menggunakan kinerja perusahaan. Sampel penelitian semua sektor kecuali finance yang terdaftar di BEI dan menerbitkan laporan keberlanjutan GRI G4, 68 data yang memenuhi kriteria menggunakan metode analisis regresi data panel. Hasil penelitian menunjukkan kualitas pengungkapan lingkungan, ukuran dewan, dan likuiditas tidak signifikan terhadap kinerja perusahaan. Leverage signifikan negatif terhadap kinerja perusahaan. Dewan independensi, ukuran perusahaan, dan umur perusahaan berpengaruh signifikan positif terhadap kinerja perusahaan
Penyusunan Pencatatan Akuntansi Dan Perancangan Sistem Pada Raja Print Batam Teddy Jurnali; Agnesia Alamsyah Putri
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Kerja praktik ini dilaksanakan dengan tujuan untuk menyusun pencatatan akuntansi serta merancang sebuah sistem yang handal untuk mengolah data akuntansi yang mampu menghasilkan sebuah laporan keuangan, serta membantu menangani permasalahan yang dihadapi Raja Print Batam yaitu pencatatan akuntansi dan pembuatan laporan keuangan. Proyek kerja praktik ini menggunakan sistem pencatatan akuntansi berbasis website untuk merancang sebuah sistem pencatatan yang memadai bagi Raja Print Batam. Pengumpulan data dan informasi mengenai Raja Print Batam didapatkan melalui teknik observasi, wawancara, dan dokumentasi. Sistem yang dirancang penulis adalah berdasarkan permintaan dan kebutuhan dari Raja Print Batam. Sistem yang sudah diimplementasikan diharapkan mampu membantu Raja Print Batam dalam mengatasi sistem pencatatan akuntansinya yang masih belum lancar dan jelas. Sistem yang dibuat oleh penulis dimulai dari penginputan transaksi-transaksi Raja Print Batam sampai menghasilkan output yang diinginkan yaitu laporan keuangan khususnya laporan laba rugi. Penyerahan sistem berbasis website ini memperoleh umpan balik yang baik/positif dari pihak Raja Print Batam sebab sistem ini mampu mengatasi kendala dan kesulitan Raja Print Batam dalam memperoleh laporan keuangannya
Perspektif Kelembagaan, Tekanan Eksternal, dan Pengungkapan Tanggung Jawab Sosial Perusahaan Teddy Jurnali; Susanti Susanti
Jurnal Bisnis dan Akuntansi Vol. 23 No. 2 (2021): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v23i2.1037

Abstract

Corporate Social Responsibility (CSR) is a corporate responsibility towards the social or the surrounding environment as a result of company operations. In Indonesia, there are many factors that influence a company in disclosing CSR such as government intervention (Laws, Government Regulations and Regional Regulations), external corporate pressure on CSR (foreign subsidiaries and company scale), as well as institutional perspectives (industry sensitivity and CSR promoting institutions). This study examines the institutional perspective of CSR reporting among listed companies in Indonesia. The purpose of this paper is to identify the influence of sensitivity industries; the presence of CSR promoting institutions; subsidiaries of MNC’s and business size and explore the managerial perceptions on CSR reporting. This research extends the existing literature on the debate over accountability, regulation, international standards, sustainability, and the influence or otherwise of other stakeholders by exploring organisational and external institutional drivers of CSR reporting in developing countries. This research was conducted with quantitative data and linear regression methods with 1,730 data or the same as 346 companies. The result showed that sensitivity industries, subsidiaries of MNC’s and business size have a significant effect on CSR disclosure, while CSR promoting institutions was not able to affect CSR disclosure significantly. This study helps to understand how institutional perspectives as well as company external pressures can influence CSR disclosure in Indonesia.
UKURAN DEWAN, KEBERAGAMAN DEWAN DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN: PERAN KONEKSI POLITIK Teddy Jurnali; Nova Sari Manurung
Jurnal Bisnis dan Akuntansi Vol. 25 No. 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1722

Abstract

Penelitian ini bertujuan untuk menguji pengaruh ukuran dewan dan keragaman gender dengan koneksi politik sebagai variabel moderasi terhadap pengungkapan tanggung jawab sosial perusahaan. Populasi penelitian adalah perusahaan manufaktur dan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian adalah regresi data panel dengan menggunakan software Eviews. Hasil penelitian menunjukkan bahwa ukuran dewan berpengaruh positif terhadap pengungkapan tanggung jawab sosial perusahaan, sedangkan keragaman gender dewan tidak berpengaruh. Hasil penelitan juga menunjukkan koneksi politik dapat memperkuat hubungan ukuran dewan dan keragaman gender dewan terhadap pengungkapan tanggung jawab sosial perusahaan.
The Influence of Corporate Governance on Company Financial Difficulties with Political Connections as Moderation Teddy Jurnali; Wulan Angreni
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

This study aims to analyze the influence of corporate governance on corporate financial distress with political connections as a moderation. The research population used is data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from the 2017-2021 period. Sampling using purposive sampling. Data analysis was performed using panel data regression and using Eviews software. Research shows that board size has a negative effect on financial distress, while family ownership has no significant effect. This research shows that political connections can strengthen the relationship between board size and family ownership of financial distress in companies
The Effect of Board Size and Gender Diversity on Company Performance Moderated by Political Connections and Family Ownership Teddy Jurnali; Nada Haniyyah
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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

Abstract

The purpose of this study was to examine the relationship between board size and board gender diversity on financial performance using political connections and family ownership as moderating variables. The research population consists of all sectors except the financial sector which is listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Purposive sampling is used in the sampling approach, using research data obtained from the company's annual report. The data analysis used in this research is panel data regression with Eviews software. The research findings show that board gender diversity has a significant effect on company performance, while company size does not affect company performance. The findings also show that political connections cannot moderate the relationship between board size and board gender diversity on firm performance, whereas family ownership can moderate the relationship between board size and board gender diversity on financial performance.
The Moderating Effect of Politically Connected Boards on The Relationship Between Board Characteristics and Earnings Management Septiany, Sheila; Jurnali, Teddy; Wati, Erna; Pertiwi, Juma
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.v7i2.9043

Abstract

This research aims to test the effect of board characteristics on earnings management. Politically connected boards serve as a moderation variable that affects the relationship of board ownership to earnings management. This research used a quantitative approach and panel regression analysis method. The population of this research used data from companies listed on the Indonesia Stock Exchange (BEI) from 2016 to 2020. The study used a sample of 357 companies. The results revealed that board ownership, board financial expertise, board tenure, politically connected boards, leverage, and board nationality had no significant impact on earnings management. Meanwhile, both firm age and firm size had a significant influence on earnings management practice.
Co-Authors Agnesia Alamsyah Putri Amira Adfiani Andhika Bayu Andriko, Riko Arina Juwita Ayu Fauzia Rahmah Elita Elita erna wati Febby Febby Handoko Karjantoro Husna Leila Yusran Indah Lilian Sari Br Ambarita Jaslyn Jaslyn Jenny Jenny Joan Joan Juma Pertiwi Juwita, Arina Karina, Ria Kezia Yohana Zai Lau, Andy Lim, Tiffany Meiliana Meiliana Melissa Melissa Mujiyati Irsad Nada Haniyyah Nany Tan Nindi Suci Rahmadani Nova Sari Manurung Nur Alficha Pertiwi, Juma Putri Salsabella Ricky Kurniadi Riko Andriko Rina Anggraini Robby Krisyadi Saffian Saffian Sama, Hendi Sari Dewi Sellinna Octaviani Septiany, Sheila Sihombing, Dame Afrina Silfia Nadilla Sudirman Sudirman Suhardjo, Iwan Sumantri, Sumantri Suparman, Meiliana Surny Surny Surya Chandra Susanti Susanti Tuanku Stefino Vaustine, Khellyn Vina Liesty Indriani Vonny Vonny Wazir, Nurul Azirah Binti Mohd Wulan Angreni Yolanda Masnita Yulianti Yulianti