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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia ACCOUNTABILITY Jurnal Media Wahana Ekonomika JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Dimensi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Ilmiah Wahana Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING JAE (Jurnal Akuntansi dan Ekonomi) MBIA Akurasi : Jurnal Studi Akuntansi dan Keuangan Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Prosiding National Conference for Community Service Project Global Financial Accounting Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi Keuangan dan Bisnis Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi dan Keuangan Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Karina, Ria
Univesitas 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 Social Sciences Other

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Penyusunan Sistem Pencatatan Akuntansi dengan Menggunakan Aplikasi Microsoft Access pada Laundry Roemah Cuci Ria Karina; Robin Wijaya
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

sistem akuntansi bagi unit usaha laundry. Dalam pelaksanaan kegiatan ini, mitra yang bekerja sama adalah salah satu UMKM yang berada di lokasi Nagoya dengan nama Laundry Roemah Cuci. Masalah yang dialami oleh pemilik usaha adalah pencatatan transaksi hanya menggunakan buku dengan pencatatan secara manual. Hal ini menyebabkan pemilik mengalami kesalahan dalam pencatatan transaksinya serta tidak mendapatkan kualitas laporan keuangan yang baik dan benar. Permasalahan ini menjadi dasar dalam penyusunan sebuah sistem pencatatan akuntansi dengan menggunakan Microsoft Access yang sederhana dan mudah digunakan oleh pemilik usaha. Implementasi sistem pencatatan akuntansi ini dapat membantu pemilik usaha lebih mudah dalam menginput transaksi ke dalam sistem serta melihat laporan keuangan secara detil guna mengambil keputusan bisnis yang tepat.
Analisis Pengaruh Persepsi Mahasiswa Akuntansi Terhadap Profesi Akuntan di Kota Batam Ria Karina; Milenia Panca Wijaya
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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This study aims to determine the effect of accountant’s negative attitudes, image of profession, job outcomes and job demands on accounting profession in Batam City. The sampling method uses the Slovin formula. Total respondents were 330 students from 5 universities in Batam City. The data collection method used is questionnaires survey. The result of the questionnaires validity test on 26 questions stated valid. The data used in this study were tested using SPSS version 24. Based on the results of hypothesis testing, it can be concluded that all independent variables are significant. Perception of accountant’s negative attitudes have a significant negative effect on accounting profession. Meanwhile, the image of profession, job outcomes and job demands have a significant positive effect on accounting profession.
Pembuatan Bahan Ajar Digital Pengantar Akuntasi untuk Kelas 12 di SMA Tunas Baru Jin Seung Batam Ria Karina; Lasma Krisna Monika Sari Sirait
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

Pelaksanaan pengabdian kepada masyarakat (PKM) ini dilakukan untuk membantu menyelesaikan permasalahaan yang dialami oleh sekolah SMA Tunas Baru Jin Seung Batam sebagai mitra PKM. Masalah yang terjadi di SMA Tunas Baru Jin Seung adalah belum ada bahan ajar digital untuk pelajaran pengantar Akuntansi pada perusahaan Jasa yang mendukung pembelajaran daring di masa pandemi ini. Sekolah selama ini masih mengunakan buku untuk modul belajar saja, sehingga siswa sulit dalam memahami modul tanpa penjelasan dan bahan ajar yang lebih jelas. Berdasarkan permasalahaan itu maka dibuat bahan ajar pengantar Akuntansi untuk perusaahaan Jasa pada SMA Tunas Baru Jin Seung dalam bentuk modul digital dilengkapi dengan video penjelasan. Luaran dari PKM ini membantu mitra sekolah dalam melakukan pembelajaran daring.
Penyusunan Bahan Ajar Digital Akuntansi Keuangan Sekolah SMK Permata Harapan Ria Karina; Natassa Foo
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Perancangan bahan ajar digital dilakukan untuk menyelesaikan persoalan yang dihadapi oleh Sekolah SMK Permata Harapan. Terkait kondisi pandemik saat ini, Sekolah SMK Permata Harapan masih menggunakan PowerPoint dan modul pembelajaran yang sederhana dalam penyampaian materinya. Hal ini sangat tidak efektif karena tidak mampu menarik minat siswa dalam belajar. Berdasarkan permasalahan tersebut penulis merancang bahan ajar digital yang berupa video dan latihan soal dengan menggunakan aplikasi PowerPoint, Prezi dan Powtoon yang dirancang semenarik mungkin untuk memudahkan proses pembelajaran secara daring pada SMK Permata Harapan serta menarik minat siswa dalam pembelajaran.
Penerapan Sistem Pengelolaan Persediaan Terhadap Toko Happy Stationery Ria Karina; Stanley Lo
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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This community service activity (PKM) is carried out with the aim of helping one of the UMKM in Batam in designing an inventory management system that suits the needs of UMKM so that it can be applied in operational activities. The partner of this activity is the Happy Stationery Store. Previously, Happy Stationery Stores still used a handwritten manual system in recording their supplies. This made inventory recording inaccurate and inventory management, which was very large, was difficult for store managers to perform. This activity is designed to help these UMKM problems. PKM activities are carried out by interviewing, observing, and system simulation methods. Inventory management system designed based on website. The output generated from this system is in the form of main menu, inventory management list, product input list, product location tracking feature, user identification list, supplier list, customer list, and sales features. The implementation stage consists of three stages, namely the stage of introducing system features, providing system manuals, and the feedback process from the UMKM. The system has been well implemented and can provide improvements in the supply management system for UMKM.
Penyusunan Bahan Ajar Siklus Akuntansi untuk SMAN 1 Bukit Batu Ria Karina; Ellen Agustina
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Tujuan dilakukannya PKM ini untuk menyelesaikan permasalahan yang terdapat pada salah satu sekolah menegah atas di Kabupaten Bengkalis, yaitu SMAN 1 Bukit Batu. Masalah yang terjadi adalah belum terdapat bahan ajar digital untuk mempermudah guru maupun siswa dalam mengerjakan latihan soal siklus akuntansi dalam pembelajaran daring yang dilakukan oleh sekolah saat ini. SMAN 1 Bukit Batu masih menggunakan perangkat manual seperti buku, pulpen, dan pensil disetiap pengerjaan soal siklus akuntansi, hal ini menyebabkan siswa membutuhkan waktu yang lebih banyak untuk mengerjakan soal. Berdasarkan permasalahan tersebut penulis merancang bahan ajar siklus akuntansi dengan menggunakan Microsoft Office Excel yang sederhana agar dapat memudahkan proses belajar dan mengajar pada SMAN 1 Bukit Batu serta merancang modul latihan untuk diaplikasikan pada sistem.
Analisis Pengaruh CSRD terhadap Manajemen Laba : Moderasi Kepemilikan Keluarga yang Terdaftar di Bursa Efek Indonesia Destiana Destiana; Ria Karina
MBIA Vol 21 No 3 (2022): Management, Business, and Accounting (MBIA)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/mbia.v21i3.2000

Abstract

This research examines the effect of Disclosure CSR on earning management moderated by Family Ownership. This examination measures Disclosure CSR by Global Reporting Initiative (GRI) 2021. This research used 5 (five) variable control: firm size, leverage, sales growth, NI and company age. Data used in this research is derived from annual reports listed on the Indonesia Stock Exchange in 2017-2021. By using purposive sampling, there are 128 company samples. The analysis methodology for this research was a regression test. The results show that CSRD significantly affects earning management negatively, as well as family ownership. Moderation of family ownership has reinforced the negative effect on the relationship between CSRD and earning management. Keywords: CSRD, Earning Management, Family Ownership Abstrak Penelitian ini bertujuan untuk memahami hubungan pengungkapan CSR terhadap earning management yang dimoderasi oleh kepemilikan keluarga. Pengungkapan CSR untuk penelitian ini diukur dengan indeks Global Reporting Initiative (GRI) 2021. Data yang digunakan dalam penelitian ini adalah data sekunder yang berasal dari laporan tahunan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021, dan sampel sebanyak 128 perusahaan diperoleh dengan menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah uji regresi. Akibatnya, ditemukan bahwa CSRD memiliki efek negatif pada earning management. Kepemilikan keluarga berpengaruh negatif terhadap earning management. Moderasi dalam kepemilikan keluarga memperkuat hubungan negatif antara CSRD dan earning management. Kata kunci: CSRD, Manajemen Laba, Kepemilikan Keluarga
Female Board of Directors and Earnings Management: The Mediating Role of Profitability Ria Karina; M Mardianto; Sri Wahyuni
Jurnal ASET (Akuntansi Riset) Vol 15, No 2 (2023): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i2.61989

Abstract

This study aims to determine the influence of a female board of directors on earnings management. The mediating role of profitability was also studied to determine the influence of profitability in improving the relationship between the female board of directors and earnings management. The study was conducted on public companies listed in Indonesia Stock Exchange with a sample of 408 companies with annual report data from 810 Indonesian companies for 2018-2021 listed on IDX. The study used panel data regression with FEM (Fixed Effect Model) as the model to analyze the data using Eviews 12 application. The findings of this research indicate that female boards of directors do not influence earnings management. However, company profitability has a significant negative influence on the influence of a female board of directors on earnings management. Companies with more women on their board of directors tend to reduce earnings management practices when the company has good performance. This research provides practical implications for managers to consider gender equality in management. Studies regarding the role of profitability in moderating governance structure and earnings management are still rarely discussed. This research provides a theoretical contribution to the literature where a company's governance structure can influence earnings management practices depending on company performance.
ANALYSIS OF FACTORS AFFECTING PROFIT MANAGEMENT IN INDONESIA Ria Karina; Annisya Taherah
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

Earnings management is a management action taken in relation to financial reporting that tries to benefit managers or management. The frequency of events makes creditors question the veracity of rumors that financial accounts contain information. This study tries to determine whether the debt-to-asset ratio, audit type, and audit partner are female. Negative net income, cash flow operational to assets versus earnings management, and return on assets. In order to process the data for this study, Eviews software was used to collect information from enterprises in the health sector, basic materials, non-cyclical consumers, energy, infrastructure, property, and real estate from 2017 to 2021. Test the descriptive statistics of a data before examining the regression panel data. The analysis's findings show that there is a relationship between the type of auditor and earnings management; however, the other factors, including female audit partners, firm size, debt-to-asset ratio, return on asset, cash flow operations to assets, and negative net income with management, claim there is no relationship. profit. This is due to the fact that the best audit a company can use will reduce the likelihood of earnings management by managers, but even though the company is large, using earnings management is still possible, and even though women are given more consideration, it is still possible to resolve earnings management. The incidence of earnings management cannot be reduced by the debt to asset ratio, which measures liquidity, or the return on assets, which measures profitability.
Analisis Pengaruh Komposısı Kepemılıkan Terhadap Manajemen Laba Shiwa, Yumy; Karina, Ria
Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 1 (2023): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/10.21009/wahana.18.015

Abstract

The basis for the findings of this study is of course based on an objective of analyzing the factors that influence family ownership, institutional ownership, and blockholder ownership on earnings management. These factors can affect earnings management. A purposive sampling approach was used to select a sample of 228 public finance companies from 2017 to 2021 that are listed on the IDX. Of course, this study uses the panel data regression method which combines cross-sectional and time series data. Among the techniques used are outlier tests, descriptive statistics, F and t tests, and R2 tests. This study is based on a random effects model (REM). The results of the research base interpret that family ownership and institutional ownership are certainly able to have a significant positive influence on earnings management, but blockholder ownership is not necessarily able to have a significant influence on earnings management.
Co-Authors Afrilyani, Ria Agustin, Greece Agustina, Ellen Andriany, Venny Angel Claudia Tissany Wijaya Annisya Taherah Arya Dita Calvin Pang Celine Te Christian, Natalis Christina Sabaria Br. Nadeak Cindy Saputri Cindy Tan Destiana Destiana Dian Ayu Listari Diana Rosmery edi edi Elbert Henokh Tanberius Ellen Agustina Erika Chen Erwin Erwin Fiqri Pramanda Giorgyna Giorgyna Grace Vaustine Handoko Karjantoro Harsono Harsono Hartono Hartono Hidayah, Yulias Indah Novitasari Indo Dicaprio P Iskandar Itan, Iskandar Ivone, Ivone Ivonne Adeline Jacky Lim James Valentino Jason Hirawan Jeksen Jeksen Jeksen, Jeksen Jessica Jessica Jesslin Jesslin Jonathan Felix Andrianto Ju Wenri Sinaga Jurnali, Teddy Karyn Karyn Katherine Oktaviani Yap Rui Qi Kian Ricardoegan Lasma Krisna Monika Sari Sirait Lestari, Factrisia Lina Lina M Mardianto M Ramanda Alim M. Azza Alfarizi Marcelina Victoria Marcia Santy Marco Nicholas Alfredo Loho Mardianto Mardianto Mardianto Mariska Ramadana Meirita Sitadewi Melisa Melisa Melisa Putri Pane Melita Melita, Melita Milenia Panca Wijaya Natasha Antonia Wisely Natassa Foo Novita Novita Novriyanti Novriyanti Nurul Istiqomah Nydia Salsabila Firdaus Osei Enoch Aboagye Padli Rahman Phang, Serena Putri Hana Khairunnisa Putri Utami Raimon R Tampubolon Rayden Vebrianto Reymon Yulianto Ricky Lim Riksen Sitorus Rina Rina Robin Wijaya Salma Rayani Rosniar Santy Santy Saphira Evani Septiany, Sheila Serly Angelica She Lee Susanti Shelsy Shelsy Shiwa, Yumy Siti Mahmudah Sri Wahyuni Stanley Lo Stella Stella Steven Leonardo Sufiana Sufiana Sumantri, Sumantri Susanti Susanti Tryen Lux Shandova Manalu Valen Oktavianti Valeria Vaustine, Khellyn Venny Chou Vincent Sun Vinco Vinco Vionita, Vinny Vivin, Vivin Wazir, Nurul Azirah Binti Mohd Wesley Peterson Willy Benyamin Ompusunggu Winson Winson Winton Tan Wisely, Natasha Antonia Yehezkiel Putra Galang