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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) AKUNTANSI DEWANTARA JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED BUSINESS ADMINISTRATION Aktiva : Jurnal Akuntansi dan Investasi JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi dan Finansial Indonesia Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal EnviScience (Environment Science) Jurnal Bisnis Mahasiswa Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Jurnal Akuntansi Keuangan dan Bisnis Jurnal Riset Rumpun Agama dan Filsafat Proceeding Applied Business and Engineering Conference Jurnal Akuntansi Jurnal Akuntansi
Sugeng Riadi
Politeknik Negeri Batam
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Soft Skills Mahasiswa Vokasi Akuntansi Dalam Penerapan Project-Based Learning Sugeng Riadi; Riri Zelmiyanti
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i1.5779

Abstract

Tujuan penelitian ini adalah untuk mengetahui penilaian soft skills mahasiswa vokasi akuntansi dalam penerapan project-based learning. Penelitian ini merupakan applied research, dengan studi kasus pada mahasiswa D4 Akuntansi Manajerial Politeknik Negeri Batam yang sedang melakukan project-based learning. Pengumpulan data dilakukan secara alami (natural observation), dimana subjek penelitian tidak mengetahuinya. Hasil penelitian menunjukkan bahwa kemampuan attitude, problem solving, komunikasi, time management, leadership, organization skills, kerjasama dan etika sangat baik dan meningkat dalam penerapan project-based learning. Namun, dari sisi disiplin mahasiswa belum cukup baik
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.
Chartered Accountant, Asean Economic Community and Industry 4.0 Sugeng Riadi
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2468

Abstract

Penelitian ini membahas hasil dari beberapa penelitian tentang Chartered Accountant, Masyarakat Ekonomi ASEAN (MEA), Industri 4.0, tantangan dan kesempatan. Penelitian ini menggunakan pendekatan studi pustaka yang membandingkan dan meringkas beberapa literatur. Akuntan Indonesia (Chartered Accountant) siap menghadapi pasar bebas MEA. Perubahan masa depan baik ilmu akuntansi maupun akuntan yaitu; data akuntansi cloud, akuntansi dipengaruhi oleh kekuatan big data, integrasi informasi keuangan tradisional ke dalam sistem modern, akuntansi akan menjadi efisien dan mobile dan peran akuntan berubah secara radikal dan cepat. Masyarakat Ekonomi ASEAN (MEA) dan era industri 4.0 dapat menjadi peluang sekaligus ancaman bagi Indonesia, sehingga Akuntan Indonesia harus bersiap menghadapinya. Kata Kunci: Chartered Accountant, Masyarakat Ekonomi ASEAN, Industri 4.0
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.
Digital Philanthropy and Its Role in Building Social Solidarity in Indonesia: A Qualitative Study of Community-Based Social Action Sugeng Riadi; Anton Bawono; R. Lukma Fauroni
Jurnal Riset Rumpun Agama dan Filsafat Vol. 5 No. 2 (2026): Agustus : Jurnal Riset Rumpun Agama dan Filsafat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrafi.v5i2.8502

Abstract

This study examines the role of digital philanthropy in fostering social solidarity in Indonesia through community-based social actions. The rapid growth of digital philanthropic practices in the post-pandemic era, mediated by social media and online platforms, has transformed collective humanitarian engagement. This study aims to explore how digital philanthropy contributes to the formation of social solidarity and social cohesion. A qualitative approach using a case study method was employed. Data were collected through in-depth interviews with fifteen community-based philanthropic actors, participant observation, and social media document analysis. Data analysis followed Miles and Huberman’s interactive model, including data reduction, data display, and conclusion drawing. The findings reveal that digital philanthropy strengthens social solidarity through digital empathy, trust-building, and collective participation. Social media functions as an inclusive interactive space that expands cross-group solidarity networks. However, challenges such as digital inequality and algorithmic bias remain significant. This study concludes that digital philanthropy holds strategic potential to enhance social solidarity when supported by inclusive and sustainable governance frameworks.
Relawan Pajak untuk Negeri (Renjani) Polibatam 2025 Rizki Lanniari HS; Anjelina; Arniati; Annisya Fitri Khairina Parinduri; Sugeng Riadi
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 8 No. 1 (2026): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v8i1.6876

Abstract

The 2025 Tax Volunteers for the Nation (Renjani) Program at Politeknik Negeri Batam involved 389 volunteers from the D3 Accounting and D4 Managerial Accounting study programs, who participated in four main activities: Annual Tax Return (SPT) assistance, Business Development Services (BDS), digital public relations, and additional supporting tasks. The program was implemented through close collaboration between the Polibatam Tax Center and the Regional Office of the Directorate General of Taxes (DJP) of Kepulauan Riau, with assigned duty schedules for morning-class volunteers and independently managed activities for evening-class and industry-based students. Throughout the implementation period, the program achieved notable outcomes, including 13,272 SPT assistance activities, 238 BDS activities, 22,676 digital public relations outputs, and 272 supporting activities. These achievements reflect Polibatam’s significant contribution to expanding tax education services, supporting MSMEs, and providing comprehensive practical learning experiences for students. This impact also positioned the Polibatam Tax Center third nationally among 565 Tax Centers in Indonesia. Despite the impressive results, several challenges emerged, including unequal contributions due to limited duty hours, variation in digital content quality, and the need for enhanced technical guidance. Additionally, some students lacked Renjani accounts or did not participate in activities. These findings underline the importance of strengthened coordination, administrative discipline, and improved internal monitoring. Overall, the Renjani 2025 program provides substantial benefits for the DJP, the public, MSMEs, students, and the Polibatam Tax Center in advancing national tax literacy and compliance.
CLIMATE CHANGE DISCLOSURE AND FINANCIAL PERFORMANCE: EVIDENCE FROM INDONESIA’S PALM OIL INDUSTRY Sugeng Riadi; Nanda Purwati; Mior Faizmie Yusof Za’Ba
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 9 No 1 (2026): Jurnal Studi Akuntansi dan Keuangan, Juni 2026
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v9i1.897

Abstract

This study explores how climate change disclosures affect financial outcomes for palm oil firms in Indonesia. Drawing on secondary data from annual and sustainability reports of 23 listed companies over 2019-2023, we applied generalized least squares regression-both linear and quadratic (non-linear)-along with classical assumption tests. The findings reveal a significant linear link between climate change disclosure (CCD) and sales growth. However, CCD showed no meaningful impact on ROA or ROS in either model. These results suggest that such disclosures can build stakeholder trust and shape positive market perceptions, fueling sales growth-though they haven't yet translated to short-term profitability gains
Identifying Green Skills of Government Auditors for Green Industry Oversight Sugeng Riadi; Daniel Rahmat Putra; Muhammad Sheta; Irsutami Irsutami
Jurnal Akuntansi dan Bisnis Vol 26, No 1 (2026): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v26i1.1681

Abstract

Co-Authors Ade Rizky Ismiraj Saragih Adhitomo Wirawan Aditya Wirangga Pratama Alya Shofa Deaz Andi Erna Mulyana Anjelina Annisya Fitri Khairina Parinduri Anton Bawono Arniati Athifah Nur Asjad Aulia Fajrin Cantika Yosdianti Katella Danar Irianto Daniel Rahmat Putra Desi Ratna Sari Diah Amaliah Fandy Bestario Harlan Fathia Mayang Sari Hajan Hidayat Hanifah Setianingrum Irsutami Irsutami Irsutami Irsutami Irsutami Irsutami Maryani Septiana Mia Syafrina Mior Faizmie Yusof Za’Ba Muhammad Ikhlash Muhammad Sheta Nanda Purwati Natalia Ivana Bella Tampubolon Natalia Ivana Bella Tampubolon Nur Rahmah Andayani Nyimas Masnalina R. Lukma Fauroni Rahmat Hidayat Regita Natasya Riri Zelmiyanti Riri Zelmiyanti Rizka Destiana Rizki Lanniari HS Rizky Amalya Rahim Rossa Sharonica Salsabila Riken Qanita Seto Sulaksono Adi Wibowo Seto Sulaksono Adi Wibowo Shinta Kartika Shinta Wahyu Hati Slamet Soebagiyo Slamet Soebagyo Sri Widiyasumarlin Sri Zuliarni ULUL AZMI Vitra Desaina Ginting Yonatan Yonatan Yosi Handayani Yulinda Yulinda