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All Journal Jurnal Konseling dan Pendidikan Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business MONSU'ANI TANO Jurnal Pengabdian Masyarakat Jurnal Mantik Jurnal Ilmiah Edunomika (JIE) Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi Barelang Management Studies and Entrepreneurship Journal (MSEJ) Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Darma Agung International Journal of Engagement and Empowerment (IJE2) Jurnal Abdimas Bina Bangsa Jurnal Pengabdian Kepada Masyarakat Indonesian Community Journal Jurnal Puan Indonesia Jurnal Pengabdian Ibnu Sina Paradoks : Jurnal Ilmu Ekonomi Realible Accounting Journal Jurnal Pengabdian Bersama Masyarakat Indonesia JT-IBSI (Jurnal Teknik Ibnu Sina) Jurnal Penelitian Pendidikan Indonesia International Journal of Economics, Business and Innovation Research
Andi Hidayatul Fadlilah
Universitas Ibnu Sina
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Veterinary Other

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PENGARUH QUALITY CONTROL, SIKLUS PRODUKSI, DAN MANAJEMEN PERSEDIAAN BARANG JADI TERHADAP PENGENDALIAN INTERNAL DI PT. SAT NUSAPERSADA TBK Augustine, Anggie Putri; Richmayati, Maya; Fadlilah, Andi Hidayatul
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.9954

Abstract

The urgency of this research lies in the importance of effective internal control in enhancing operational efficiency and reducing the risk of errors in production. This study employs a quantitative method using multiple regression analysis to examine the influence of each variable on internal control. The findings reveal that the Production Cycle has the most significant impact on internal control, followed by Quality Control and Finished Goods Inventory Management. The simultaneous test (F-test) also indicates that all three variables collectively have a significant effect on internal control. The coefficient of determination (R²) of 92.7% suggests that the research model is highly effective in explaining the variations in internal control. In conclusion, the Production Cycle, Quality Control, and Finished Goods Inventory Management significantly influence internal control at PT. Sat Nusapersada Tbk. Therefore, it is recommended that the company optimize the management of these three variables to improve operational efficiency and strengthen the existing internal control system. This study provides valuable insights for the company in addressing challenges in the increasingly competitive manufacturing industry.
PENGARUH GOOD CORPORATE GOVERNANCE, MEKANISME BONUS DAN TUNNGELING INCENTIVE TERHADAP PRAKTIK TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN PERIODE 2020-2023 Damayanti, Alvia; Richmayati, Maya; Laili, Nur Isra; Ramadhany, Andi Auliya; Fadlilah, Andi Hidayatul
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.9958

Abstract

From 2020 to 2023, this research looks at food and drink manufacturing businesses listed on the Indonesia Stock Exchange to see how transfer pricing is affected by good corporate governance, bonus mechanisms, and tunneling incentives. Purposive sampling was used to choose data from consolidation financial reports, which were then analyzed using multiple linear regression. According to the results, Good Corporate Governance considerably decreases Transfer Pricing, suggesting that executive discretion is limited by independent supervisory scrutiny. It seems that performance-based incentives are not the main factor driving Transfer Pricing, since Bonus Mechanisms have a positive but negligible influence. At the same time, Tunneling Incentives) cut down on Transfer Pricing, which means that more oversight and less such tactics are possible with more foreign ownership. The analyzed variables good corporate governance, bonus mechanism and tunneling incentive all show significant correlations with Transfer Pricing, according to the correlation analysis. With an Adjusted R Squared value of 0.266, the model suggests that the variables under investigation account for 26.6% of the variation in Transfer Pricing, while other, unexplored factors contribute to the remaining 73.4%
Peningkatan Personality Development dan Keterampilan Komunikasi Bagi Mahasiswa Baru Di Perguruan Tinggi Swasta Mulyadi, Mulyadi; Sudianto, Sudianto; Fadlilah, Andi Hidayatul
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 7 No 3 (2023): Volume 7 Nomor 3 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v7i3.18805

Abstract

Most successful people, they already know their potential. Currently students who continue to enter public and private universities are Generation Z who are open to advanced technological developments. But apart from that, a term emerged that is currently going viral among Genarasi Z itself, namely the Remaining People. Many of them are comfortable and lazy to do self-development. The method used in this service is Small Group Discussion, which is giving a case to be discussed at the small group level. Problem Based Learning is a model that trains and develops the ability to solve problems oriented to authentic problems from actual life, to stimulate higher order thinking skills. Discovery Learning is a method of giving study or research assignments to students with the aim of being able to find the answers to the expected targets themselves. Students can take lessons from the stories and stories told, so that it is easier to recognize their potential. It is very important for students to see and hear firsthand the stories and experiences of successful people, so that they can motivate themselves, of course, in a style that keeps up with developments.
Ethical Challenges And Professional Skepticism In The Age Of Automated Auditing Andi Hidayatul Fadlilah; Dwiyanjana Santyo Nugroho; Nelly Patria
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.9573

Abstract

The rapid advancement of artificial intelligence (AI) and automation technologies has reshaped the landscape of financial auditing, introducing both opportunities and ethical challenges. Automated auditing systems enhance efficiency, accuracy, and fraud detection, yet they also raise concerns about auditor independence, accountability, and the erosion of human judgment. This study examines how automation affects ethical decision-making and professional skepticism among auditors in technology-driven environments. Drawing on qualitative and quantitative insights, it explores issues such as algorithmic bias, data integrity, confidentiality, and the shifting roles of auditors in overseeing machine-generated evidence. The findings reveal that while automation improves analytical precision, it simultaneously challenges traditional ethical frameworks by blurring responsibility between human professionals and automated systems. To maintain trust and credibility in the auditing profession, auditors must balance technological reliance with critical thinking, ethical vigilance, and continuous professional development.
PENGARUH PERENCANAAN PAJAK, UKURAN PERUSAHAAN DAN PENGHINDARAN PAJAK TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR BARANG KONSUMSI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2021-2024 Ratna Putri Mardianti; Ita Mustika; Andi Hidayatul Fadlilah
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11555

Abstract

This study examines how earnings management is affected by economic pressures and tax strategies in food and beverage companies listed on the Indonesia Stock Exchange from 2021 to 2024. The population in this study consisted of 30 companies, and the sample taken was 17 companies. This sample was determined using a purposive sampling technique, resulting in a total of 68 observations. The purpose of this study was to examine how tax planning, company size, and tax avoidance affect earnings management, both separately and simultaneously. The method used was a quantitative approach using secondary data derived from company annual reports. The data analysis technique used was multiple linear regression. The study shows that tax planning and company size have no significant impact on earnings management. However, tax avoidance has a significant positive effect on earnings management. All variables influence earnings management simultaneously. The conclusion of this study indicates that tax avoidance is a major factor driving earnings management practices and emphasizes the importance of transparency in financial reporting. The implications of this study suggest that companies should improve transparency in their financial statements to reduce earnings management practices, especially those related to tax avoidance. This also needs to be a concern for investors and regulators when making decisions and conducting supervision.
PROSEDUR AUDIT LAPORAN KEUANGAN PADA KANTOR AKUNTAN PUBLIK ERY DAN REKAN Andi Auliya Ramadhany; Andi Hidayatul Fadlilah; Siti Masiam
Realiable Accounting Journal Vol 1 No 2 (2022): Realiable Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

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Abstract

Penelitian ini dilakukan untuk melihat prosedur audit laporan keuangan yang dilakukan oleh Kantor Akuntan Publik Ery dan Rekan. Data diperoleh dengan melakukan wawancara langsung kepada narasumber yang bekerja di Kantor Akuntan Publik Ery dan Rekan. Adapun hasil dari penelitian ini adalah enerimaan perikatan audit dimulai pada saat kedua belah pihak sepakat untuk menandatangani surat perikatan audit sebagai bentuk perjanjian kerjasama dimana sebelum itu auditor perlu mengetahui terlebih dahulu mengenai risiko-risiko apa saja yang akan dihadapi oleh auditor seperti risiko bawaan dan risiko pengendalian, perencanaan audit berisi pemahaman objek audit mengenai bisnis dan industri klien serta pengendalian internalnya dan pengembangan rencana serta program audit secara keseluruhan, pelaksanakan pengujian audit, Kantor Akuntan Publik Ery dan Rekan menggunakan pengujian substantif atas transaksi (substantive test) dan pengujian terinci atas saldo (test of details of balances), pelaporan audit yang merupakan hasil akhir dari audit yang berisi pernyataan pendapat atau opini auditor mengenai kewajaran dari laporan keuangan yang disajikan. Sebelum laporan hasil audit diserahkan kepada pihak entitas, auditor akan memberikan draf audit untuk direview oleh pimpinan untuk menilai apakah program dan prosedur audit yang dibuat pada saat perencanaan audit telah dijalankan atau belum. Setelah direview, selanjutnya draf tersebut akan diserahkan kepada pihak entitas kemudian akan didiskusikan ber
SISTEM AKUNTANSI PERSEDIAAN BARANG DAGANG PADA PT INGRAM INDONESIA JAYA Andi Auliya Ramadhany; Andi Hidayatul Fadlilah; Didi Suryadi
Realiable Accounting Journal Vol 2 No 1 (2022): Realiable Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

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Abstract

Sistem persediaan barang dagang memegang peranan penting dalam pengaturan menghindari pemanipulasi terhadap kekayaan perusahaan khususnya persediaan. Penilaian persediaan dapat dilakukan dengan beberapa metode sesuai dengan prinsip - prinsip akuntansi yang berlaku umum diantaranya adalah : metode FIFO ( First In First Out ), LIFO ( last in first out), AVERAGE. Permasalahan yang akan diteliti adalah ingin mengetahui Bagaimana sistem akuntansi persediaan pada PT ingram Indonesia jaya, Bagaimana metode penilaian persediaan barang dagang pada PT ingram Indonesia jaya. Metode penelitian yang digunakan dalam penelitian adalah kualitatif deskriptif. Sumber data yang digunakan data primer dan data skunder, teknik pengumpulan data dalam penelitian ini adalah wawancara dan observaasi. Populasi pada penelitian ini adalah karyawan yang bekerja di PT. ingram Indonesia jaya. Hasil penelitian yang diperoleh dari PT. Ingram Indonesia jaya antara lain, fungsi yang terkait, dokumen yang digunakan, sistem akuntansi persediaan barang dagang, metode penilaian persediaan barang dagang. Berdasarkan penelitian yang dilakukan dapat ditrik kesimpulan Sistem akuntansi persediaan barang dagang yang digunakan diperusahaan yaitu menggunakan prosedur pencatatan sistem fisik atau periodik, PT. Ingram Indonesia jaya merupakan salah satu perusahaan yang menggunakan metode penilaian persediaan FIFO. Kesimpulan Sistem akuntansi Persediaan barang dagang pada PT.Ingram Indonesia jaya merupakan sistem yang terdiri
PENGARUH PARTISIPASI MASYARAKAT, PERAN PERANGKAT DESA DAN KOMPETENSI PERANGKAT DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA Chalista Rambu Olivia; Rochmad Bayu Utomo; Andi Hidayatul Fadlilah
Realiable Accounting Journal Vol 3 No 1 (2023): Realiable Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

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Abstract

The goal of this research was to determine whether or not village officials are held accountable for the proper use of village funds, and whether or not they have the necessary skills to do so. It is hoped that the findings of this research would provide useful information to village leaders and the general public on the administration of local finances. Participants in the evolution of village fund management constitute the study population. Community leaders that regularly participate in the Village Development Planning Meeting were used as the sample. This research used a purposive sampling strategy. Primary data in the form of fifty completed questionnaires was employed. Multiple linear regression analysis was utilized to analyze the data, and the findings indicated that 1) village budget management accountability is significantly improved by public involvement. 2) The accountability of village finance management is significantly impacted by the involvement of village authorities. Thirdly, the accountability of village money management is significantly affected by the competency of village administrators.
Strategi Penguatan Resiliensi Usaha melalui Literasi Manajemen Keuangan Berbasis Artificial Intelligence dan Formalisasi Legalitas pada Sektor UMKM di Kelurahan Batu Besar, Kota Batam Mohamad Hisam; Eliska Sani; Shanry Asriany Hansen; Hedison Permata; Enay Sunarya; Rica Fitri Susanti; Septa Diana Nabella; Andi Hidayatul Fadlilah
Jurnal Pengabdian Bersama Masyarakat Indonesia Vol. 4 No. 3 (2026): Juli : : Jurnal Pengabdian Bersama Masyarakat Indonesia
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jpbmi.v4i3.963

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the economy of Batam City, particularly in the Batu Besar sub-district, Nongsa. However, their development is constrained by low financial literacy and a lack of formal legality. This community service program (KPM) aims to strengthen MSME business resilience through a dualpillar strategy: digital financial literacy training utilizing the Artificial Intelligence-based application FinSense AI and formal legality assistance through the issuance of Business Identification Numbers (NIB) via the Online Single Submission (OSS) system. The service method involved baseline mapping, interactive workshops, door-to-door intensive mentoring, and evaluation. The program was conducted from June 6 to July 4, 2026, involving 21 students and 4 supervising lecturers targeting MSMEs in RW 08, Kelurahan Batu Besar. The results showed a significant increase in financial literacy, with 34 MSMEs actively adopting FinSense AI to separate personal and business finances and monitor cash flow health automatically. Furthermore, 35 MSMEs successfully obtained formal legal status with the issuance of NIB. The integration of technology-based financial discipline and official legal protection successfully minimized financial risks and opened broader access to formal financial institutions and government programs, significantly enhancing local MSME business resilience.
Implementasi Aplikasi Finsense AI Sebagai Sarana Transformasi Digital Manajemen Keuangan Dan Mitigasi Risiko UMKM Di Kelurahan Batu Besar, Kota Batam Rica Fitri Susanti UE; Andi Hidayatul Fadlilah; Fitri Mai Happy; Citra Apriana Ekasari; Widya Dwi Handayani; M Alfi Junaedi; Mohamad Hisam; Andi Sri Adinda Wulandari Adzan; Dewi Permata Sari
Jurnal Pengabdian Bersama Masyarakat Indonesia Vol. 4 No. 3 (2026): Juli : : Jurnal Pengabdian Bersama Masyarakat Indonesia
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jpbmi.v4i3.966

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in Kelurahan Batu Besar, Batam City, play a crucial role in the local economy. However, most of the business owners still manage their business finances manually. This condition leaves MSME actors vulnerable to cash flow uncertainty, difficulties in making long-term financial decisions, and limited access to assistance programs and business capital funding. This community service activity aims to implement the FinSense AI application as a means of digital financial management transformation for MSMEs in RW 08, Kelurahan Batu Besar. The implementation method was carried out from June 6, 2026, to July 4, 2026, through five stages, namely: (1) Preparation; (2) Socialization & Education; (3) Technical Training; (4) Intensive Mentoring; and (5) Evaluation. The results of the activity showed a significant increase in digital literacy and adoption, marked by an increase in the number of FinSense AI application users from 6 to 34 users. This application helps participants understand the financial health condition of their business and project financial feasibility. This activity concludes that the intervention of artificial intelligence technology is an effective step in boosting capacity and mitigating risks for MSMEs at the Kelurahan level.
Co-Authors A. Ary Setyawan Adyatma, Muhammad Faiz Andi Auliya Ramadhany Andi Sri Adinda Wulandari Adzan Andika Prasetya Nugraha Ariska , Centrissia Augustine, Anggie Putri Aulia, Putri Khabibatul Azarina, Nur Bambang Surahman Cahya Megarani Cakranegara, Pandu Adi Carolina Ety Widjayanti Chablullah Wibisono Chalista Rambu Olivia Chalista Rambu Olivia Citra Apriana Ekasari Damayanti, Alvia Daniel Nemba Dambe Dede Hertina Deva Djohan Dewi Permata Sari Dewi Permata Sari Dewi, Nolla Puspita Didi Suryadi Didi Suryadi Dwiyanjana Santyo Nugroho Eliska Sani Enay Sunarya Fitri Mai Happy Hariandy Hasbi Hartati , Nia Hedison Permata Hendri Herman I Kadek Wira Dharama Prayana Ice Irawati Irdawati Irdawati Irwan Moridu Irwan Moridu Ita Mustika Khadijah Khadijah Khadijah Khadijah Klemens Mere M Alfi Junaedi Marjono Marjono Mass, Rezcan Maya Richmayati Meidiana, Rebeka Mekar Meilisa Amalia Mohamad Hisam Muhammad Bahit Muhammad Bahit Muhammad Fadli Luran Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mustika, Ita Mustika Nelly Patria Nur Isra Laili Nurlia Nurlia Pamungkas, Eko Wiji Raden Mohamad Herdian Bhakti Rahmadhani , Andi Auliya Rahmi, Hudiya Ratna Putri Mardianti Rica Fitri Susanti Rica Fitri Susanti UE Rihfenti Ernayani Rochmad Bayu Utomo Sabri Sabri Sabri Sapta Setia Darma Sari Mustika Widyastuti Sarmini Sarmini Sateiawan, Bambang Septa Diana Nabella Shanry Asriany Hansen Sibarani, Mutiara Rizkika Siti Aminah Siti Masiam Siti Masiam Siti Rahayu Sudianto sudianto Sudianto, Sudianto Suhaeda, Selvia Sumardin Suratman ‎ ‎ ‎ Susellawati Syahrial Shaddiq Tampubolon, Amy Septrina Tobing, Vargo Christian L Vargo Christian L Tobing Widya Dwi Handayani Wiwik Saraswati, Wiwik Zulva Sudarti