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All Journal Jurnal Pendidikan Ekonomi (JUPE) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi KEUNIS Jurnal Akuntansi dan Pajak Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi SAR (Soedirman Accounting Review): Journal of Accounting and Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Economic, Management, Accounting and Technology (JEMATech) Jambura Accounting Review FINANCIAL : JURNAL AKUNTANSI Performance : Jurnal Bisnis dan Akuntansi Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Akuntansi dan Manajemen Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Annals of Management and Organization Research Journal of Economics and Business UBS Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Akuntansi Manado (JAIM) Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Krisyadi, Robby
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences Other

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Pembuatan Bahan Ajar Pada Mata Pelajaran Administrasi Perpajakan Kelas XII Di SMKN 1 Tanjungpinang Robby Krisyadi; Mariska Ramadana
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

As an important system in education, learning is an interactive space for the building of teacher and student relationships in order to develop self-potential and achieve learning goals. The outbreak of the Coronavirus (COVID-19) in the world, including Indonesia, has made significant changes for all sectors in Indonesia including education. Changes in learning methods from face-to-face to long-distance become a challenge as well as an obstacle to the learning process, not only for teachers but also for students and parents. Therefore, schools need teaching materials that are able to facilitate the distance learning process by making teaching materials. Making digital teaching materials in the form of learning modules is one form of community service. The target of this activity is students majoring in accounting at SMKN 1 Tanjungpinang for the subject of Tax Administration. The output produced from this activity is a learning module equipped with case examples, practice questions, and answer keys. This learning module is expected to make it easier for students during the distance learning process and independent learning and make it easier for teachers to achieve learning goals. It is hoped that this module can continue to be used and developed to support the learning process.
Pengembangan Media Pembelajaran Digital Sebagai Media Pembelajaran Pada Mata Pelajaran Administrasi Perpajakan di SMK Negeri 1 Tanjungpinang Robby Krisyadi; Windy Sjachputri
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

Starting from a local case, Covid-19 spread throughout the world one after another, including Indonesia. Since the beginning of 2020, the government issued a policy for teachers and students to carry out teaching and learning activities online while at their respective homes, as a form of prevention for the spread of the Covid-19 outbreak. With the existence of government policies, the learning system which is always implemented face-to-face has changed to have to go through digital media. However, the existence of weaknesses in this learning system can make students bored, less interested, and less interested in carrying out the learning process online. The activity began with an interview with the tax administration subject teacher about the difficulties in the teaching and learning process through digital media. The results of the interview, the authors found the problems faced by students of SMKN 1 Tanjungpinang, especially the Accounting Department, namely the difficulty of understanding the material being taught because they cannot interact directly. Therefore, SMKN 1 Tanjungpinang needs digital teaching materials on Tax Administration that are easy to understand by students at the school. The digital learning media produced from this activity is a module that is expected to help schools carry out teaching and learning activities with digital learning media and help and make it easier for students to understand and obtain alternative teaching materials besides books.
Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance terhadap Perusahaan yang Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Andi Andi
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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Penelitian ini bertujuan untuk menguji pengaruh antara variabel leverage, intensitas aset tetap, komisaris independen, ukuran dewan komisaris, komite audit, kualitas audit, umur perusahaan, profitability, dan ukuran perusahaan terhadap tax avoidance pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Teknik pemilihan data menggunakan purposive sampling. Sebanyak 264 perusahaan atau 1320 data dijadikan sampel penelitian. Hasil penelitian ini menunjukkan variabel intensitas aset tetap, independen komisaris, komite audit memiliki pengaruh signifikan negatif terhadap tax avoidance. Kualitas audit berpengaruh signifikan positif terhadap tax avoidance. Selain itu, variabel lainnya tidak memiliki pengaruh signifikan terhadap tax avoidance.
Analisis Pengaruh Tata Kelola Perusahaan terhadap Kinerja Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Robby Krisyadi; Jeslyn Jeslyn
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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Abstrak Kinerja keuangan merupakan kemampuan perusahaan untuk mengelola dan mengendalikan sumber daya yang dimiliki. Penelitian ini memiliki tujuan untuk mengkaji pengaruh outside director, board skill, gender diversity, direktur asing, dan ukuran dewan terhadap kinerja keuangan yang terdaftar di Bursa Efek Indonesia (BEI). Objek penelitian ini adalah perusahaan terdaftar di BEI dari tahun 2015 hingga 2019. Metode pengambilan sampel pada penelitian ini yakni purposive sampling. Hasil penelitian ini menyimpulkan bahwa outside director, ukuran dewan, dan ukuran perusahaan memiliki pengaruh signifikan terhadap ROA. Sementara itu, variabel ukuran dewan, umur perusahaan, dan leverage memiliki pengaruh signifikan terhadap ROE.
Perancangan Sistem Pencatatan Akuntansi Pada Pt. Aroma Nusajaya Karya Robby Krisyadi; Andi Andi
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

The purpose of this PkM is to design adjusted accounting system report for a company or firm in accordance with accounting standard. The object of this PkM is PT. Aroma Nusajaya Karya which located at Ruko Cahaya Garden Block D1 No.2, Batam City. Data collection method is do some observation, interview, designing, and simulation. The accounting system report is designed by using Microsoft Access software application that has been adjusted to the needs and conditions of the company with the accounting standard (SAK) for EMKM. Generated financial reports by the system is, profit and loss report, financial position report, ledger, trial balance report, sales and purchases report, also receivables and payables report. The result of the PkM showed that by implementing the accounting system report at PT. Aroma Nusajaya Karya, it can assist the owner of the company in monitoring their business performance and decision making to achieve greater profits. It is recommended for the next PkM to learn book keeping and accounting in order to be able to grasp the concept before implementing and designing the system.
Perancangan Dan Penyusunan Sistem Akuntansi Berbasis Microsoft Access Pada Pt. Yasasian Robby Krisyadi; Jeslyn Jeslyn
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Yasasian adalah suatu perusahaan yang bergerak di bidang supplier distributor yang menjual marking sistem seperti alat industri inkjet coding. PT. Yasasian masih belum memiliki sistem pencatatan akuntansi yang akurat dan efisien. Tujuan PkM ini adalah merancangkan sistem akuntansi yang dapat menghasilkan laporan keuangan yang efisien dan akurat, sehingga dapat mempermudah pemilik perusahaan mengetahui kondisi keuangan dan menyusun laporan keuangan perusahaan serta mencatat transaksi sehari-hari. Oleh sebab itu, hal yang pertama kali penulis lakukan yakni menemukan masalah yang dihadapi oleh pemilik perusahaan serta memberi solusi yang tepat pada pemilik. Penulis mengunjungi tempat PkM mengumpulkan informasi dan merencanakan sistem akuntansi yang akan dirancang untuk memberikan solusi atas masalah yang dihadapi oleh pemilik perusahaan. Perancangan sistem ini dimulai dari penginputan formulir pembelian, formulir penjualan, dan formulir transaksi. Laporan yang dihasilkan yakni laporan laba rugi, laporan arus kas, laporan sisa persediaan, buku besar, laporan penjualan, laporan pembelian, neraca saldo, dan jurnal umum. Sistem pencatatan akuntansi yang dirancang diharapkan dapat membantu pemilik usaha menyelesaikan kendala dalam penyusunan laporan keuangan dan memperbaiki sistem pencatatan akuntansi pada PT. Yasasian. Hasil dari perancangan sistem akuntansi menunjukkan PT. Yasasian dapat mencatat transaksi sehari-hari dengan lancar, menyusun laporan keuangan dengan tepat, dan pemilik usaha dapat memantau keuangan perusahaan. Direkomendasikan terhadap pelaksanaan PkM selanjutnya adalah merancang sistem pencatatan akuntansi dengan menggunakan program lain serta dapat menghasilkan laporan keuangan yang lengkap.
Perancangan Dan Implementasi Sistem Akuntansi Berbasis Microsoft Accesss Pada Toko Spotlesstep.Id Robby Krisyadi; Efri Mulfandi
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Toko Spotlesstep.Id merupakan usaha yang bergerak dalam jasa perawatan sepatu. Toko Spotlesstep.Id menawarkan jasa mencuci sepatu, melakukan pengecatan ulang pada warna sepatu yang sudah pudar, dan lain sebagainya. Toko Spotlesstep.Id masih menggunakan pencatatan secara manual dan mengalami kendala dalam pembuatan laporan keuangan. Tujuan pelaksanaan PkM ini untuk membantu Toko Spotlesstep.Id dalam menyelesaikan masalahnya terutama dalam pencatatan akuntansi dan pembuatan laporan keuangan. Metode penelitian yang digunakan untuk pengumpulan data dan informasi yaitu menggunakan metode wawancara dan melakukan pengamatan secara langsung dengan tujuan untuk memperoleh informasi yang berhubungan pada aktivitas usaha toko tersebut. Sistem yang dirancang merupakan sistem yang sederhana, praktis, dan mudah dipahami sesuai kebutuhan aktivitas usaha dalam menyelesaikan masalah. Hasil dari pelaksanaan PkM yang dilakukan adalah terciptanya sebuah sistem yang bersifat praktis dan mudah dipahami yang dapat membantu pencatatan transaksi akuntansi dan membuat laporan keuangan berdasarkan standar akuntansi yang berlaku pada Toko Spotlesstep.Id. Direkomendasikan terhadap pelaksana PkM selanjutnya untuk dapat mengimplementasikan ilmu pengetahuan serta kreativitas yang dimiliki kepada mitra PkM dengan membuat sistem yang diaplikasikan pada mitra PkM.
Perancangan Sistem Pencatatan Akuntansi Pada Toko La Collection Robby Krisyadi; Laurence Laurence
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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LA Collection Store is a fashion store located in the Penuin Market Area, Batam. The purpose of this student creativity program is to improve the financial recording system at the LA Collection Store into a system that can facilitate business owners from preparing an accurate business financial reports in accordance with applicable accounting standards. Currently, LA Collection Store record transactions manually, resulting in inaccurate reports. Therefore, the author will design a computerized accounting recording system using Microsoft Access application to assist LA Collection Store in preparing financial reports. The financial reports produced by the accounting recording system are expected to be taken into consideration by business owners in making business decisions. The author designed an accounting recording system based on requirement from LA Collection Store’s business owner. The result of the designed system are sales form, purchase form, transaction form, inventory form, fixed asset form, account form, statement of financial position, income statement, statement of change in equity, statement of cash flow, general journal, general ledger, inventory report, remaining inventory report, and fixed assets report. Following the authors carry out the implementation process and ensure the designed system can be run without a hitch, the author hand over the accounting recording system to business owners. Microsoft Access system that has been designed is expected to be able to solve the problems faced by LA Collection Stores. Recommendations that can be taken into consideration for the next implementation of student creativity program is to design a more comprehensive accounting recording system that can produce more types of reports such as budget reports and dead stock reports. In addition, the next implementation of student creativity program can also try to design a web-based or online accounting recording system so that users can access the system flexibly.
Penyusunan Bahan Ajar Digital Administrasi Perpajakan Pada SMK Kartini Batam Robby Krisyadi; Jessy Jessy
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

Pandemi Covid-19 sangat berdampak pada kehidupan bermasyarakat hampir di seluruh bidang, khususnya pendidikan. Semua sekolah membutuhkan persiapan untuk pembelajaran secara daring. Tujuan dari program ini adalah membantu SMK Kartini Batam dalam penyusunan bahan ajar digital Administrasi Perpajakan untuk kelas dua belas. Bahan ajar digital telah disusun sesuai dengan kompetensi inti dan kompetensi dasar yang telah ditetapkan oleh pihak sekolah. Metode yang digunakan adalah wawancara terkait kendala dan luaran yang ingin dicapai. Luaran yang dihasilkan adalah modul pembelajaran dan powerpoint yang mencakup materi Pajak Penghasilan Orang Pribadi, Pajak Pertambahan Nilai, dan Pajak Penjualan atas Barang Mewah. Bahan ajar digital ini membantu sekolah untuk menunjang pembelajaran secara daring
The Mediating Effect of CSR Disclosure on Gender Diversity, Profitability, and Tax Avoidance Xaviolyn Xaviolyn; Hendi Hendi; Robby Krisyadi
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 3. Desember 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7938

Abstract

This study investigates the impact of board gender diversity and profitability on tax avoidance with CSR disclosure as a mediator. The direct and indirect effects of gender diversity on board directors and profitability with tax avoidance are measured with the Structural Equation Model (SEM). In total, 216 data were analyzed from 53 companies in 2018-2022. Overall, the results show that the number of women on the board plays a vital role in the company’s information transparency. With women on the board, the level of tax avoidance decreases, and corporate CSR disclosure increases. Profitability affects the level of CSR disclosure as the disclosure of CSR will improve the image of the company and therefore increasing profitability. This research is intended to extend existing literature through the impact of the mediating effect of CSR disclosure on the relationship between board gender diversity and tax avoidance on firms listed in IDX.
Co-Authors Agnes Imelia Chong Anastasya Anastasya Anastasya, Anastasya Andi Andi Angery, Evi Yessy Angraini, Juli Anita Anita Anita Annamelliadyla, Jaenette Bambang Bambang Barahama, Stella Maria Theresia Candy, Candy Caney Anges Chairika, Saltycia Chandra, Budi Christina, Claudia Dyno, Nestroy Efri Mulfandi Elleen Elleen Elleen, Elleen Evi Yessy Angery Fathia, Yenny Fayumi, Nurul Hendi Hendi Hendi, Hendi Ivone, Ivone Jeslyn Jeslyn Jessica Jessy Jessy Jessyca, Jessyca Kaoling Lee Kelly Kelly Laurence Laurence Lee, Kaoling Leondy Rionaldo Mardianto Mardianto Mariska Ramadana Marmileni Triana Meilisa, Jennifer Miranda Irawan Muhammad Taufik Nabila Dea Alifia Nadiah Khairunnisa Artanti Novilim Novilim Noviyanti Noviyanti Nurhalisa Nurhalisa Pangrani, Zoey Rahmadhani, Silvia Ricky Ricky Salma Alfiqi Selin Selin Silvia Rahmadhani Springer, Andriano Excelt Supriyanto Supriyanto Surny, Surny Susanti Susanti Vivian Vivian Volensya, Joslyn Windy Sjachputri Wong, Elaine Xaviolyn Xaviolyn