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All Journal Diponegoro Journal of Accounting JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Minda Baharu Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Vina Kholisa Dinuka
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Mechanical Engineering Other

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ANALISIS PENGARUH AUDIT TENURE, UKURAN KAP DAN DIVERSIFIKASI GEOGRAFIS TERHADAP MANAJEMEN LABA Vina Kholisa Dinuka; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.062 KB)

Abstract

This study aims to examine the influence of audit tenure, audit firm size and geographic diversification towards earnings management in manufacturing compnies. Audit tenure is measured by the amount of the year of work relationship between auditee and the last public accountant firm. Audit firm size is measured by dummy variabel. The Audit firm is divided into audit firms that affiliated with big four and non big four audit firms. And geographic diversification is measured by the number of firms geographic segments.The population of this study are the manufacturing companies that listed in Indonesia Stock Exchange (BEI) in 2012. Purposive sampling is used for sampling method. And multiple regression technique is used for the data analysis. The total number of samples for this study are 94 companies. But, there are found 16 samples as outlier should be excluded from sample observation. So, the final samples for this study are 78 companies.The result of this study indicates that audit tenure have positif significant influence in earnings management, audit firm size have negative significant influence in earnings management. Meanwhile, geographic diversification don’t have significant influence to earnings management.
Business Process Improvement Melalui Pengembangan Teknologi Informasi Pada UMKM Tangan Diatas Kota Batam Diah Amalia; Shinta Wahyu Hati; Dwi Amalia Purnamasari; Banu Failasuf; Jessica Olifia; Vina Kholisa Dinuka; Fandy Bestario Harlan
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 11 No 1 (2023): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2023
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v11i1.5372

Abstract

The purpose of the research is to adjust and apply inventory planning in accounting and inventory control, to identify and evaluate inventory management problems as well as making a Web-Based Goods Inventory Application Prototype in the culinary field of Batam City TDA. The research method is a qualitative approach method and the Business Process Improvement Framework method and a Web-Based Goods Management Application Prototype using the Waterfall model. The process of collecting data through surveys and interviews. The research results are (1) the application of the inventory recording method has not used the perpetual method. The respondent's inventory valuation method uses the First in First out Method. Inventory measurement for respondents only recorded the cost of purchasing inventory so that it was not in accordance with PSAK No.14. Disclosure of inventories to respondents is presented in the financial statements, namely the balance sheet and income statement so that they are in accordance with PSAK No.14 (Revised 2015); (2) In the operational management of inventory in the warehouse, there are business processes for requesting goods in the Warehouse that are still not effective, business processes for receiving raw materials that are not yet effective and optimal, business processes for returning materials or goods from warehouses to suppliers due to non-conformance of goods, and sales business processes materials to users who are not yet effective. Researchers compile and submit Warehousing Operational Standards, it is hoped that the management from Curry Up, Jomtri, Baabaa Kambing can implement the SOP; (3) Researchers create a Web-Based Inventory Application Prototype using the Waterfall model with the stages of needs analysis and system design.
PENGENALAN PASAR MODAL MELALUI GALERI EDUKASI SEBAGAI SALAH SATU SARANA PEMBELAJARAN INVESTASI BAGI SISWA/I SMAN 18 BATAM Dalam, Winanda Wahana Warga; Aprayuda, Riyadi; Dzulfiqar, Mohamad Aif; Dinuka, Vina Kholisa; Zainuddin, Muhammad; Tiara, Tiara; Soraya, Iassa Marcelina
MINDA BAHARU Vol 8, No 1 (2024): Minda Baharu
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jmb.v8i1.5883

Abstract

Kegiatan Pengabdian ini bertujuan untuk meningkatkan pengetahuan dan pemahaman siswa dan guru-guru SMAN 18 mengenai Investasi pasar modal serta menyediakan wadah pembelajaran pasar modal bagi mitra. kegiatan ini berupa proyek percontohan yang akan diterapkan pada satu sekolah terlebih dahulu, untuk dijadikan acuan bagi bagi sekolah lainnya. lokasi sekolah ini berada di Kota Batam, Kepulauan Riau. Metode pengabdian menggunakan tiga tahapan yaitu pra lapangan, lapangan, dan pasca lapangan. Pengabdian ini dimulai dengan proses pra lapangan yaitu dengan melaksanakan perjanjian Kerjasama dengan berbagai mitra yaitu BEI, Phintraco, dan SMAN 18 Batam. Selanjutnya dilakukan kunjungan awal atau visitasi awal ke SMAN 18 Batam selaku objek pengabdian COE Galeri Investasi. Setelah kunjungan awal sebelum dilakukan sosialisasi dan pendampingan perlu adanya penyusunan buku saku dan video pembelajaran terkait bagaimana cara menjadi seorang investor dalam hal ini sebagai salah satu sarana mengenal pasar modal dan investasi. Setelah tahap pra lapangan selesai selanjutnya adalah tahapan lapangan yaitu melakukan sosialisasi edukasi. Tahap Terakhir dari Lapangan adalah pendirian Galeri Edukasi Investasi yang dilaksanakan di SMAN 18 Batam. Kegiatan pengabdian ini untuk meningkatkan literasi keuangan siswa sekolah menengah atas dan memberikan pemahaman yang lebih baik tentang pasar modal dan investasi sejak dini.
Pengenalan Investasi Melalui Simulasi Permainan Pasar Modal Sebagai Salah Satu Media Praktek Investasi di SMK MHS Batam Wargadalam, Winanda Wahana; Aprayuda, Riyadi; Dzulfiqar, Mohamad Aif; Dinuka, Vina Kholisa; Gunawan, Hendra; Zainuddin, Muhammad; Tiara, Tiara; Soraya, Iassa Marcelina
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 6 No. 2 (2024): 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.v6i2.8784

Abstract

High school students need to improve. Students in Batam, especially at the high school level, need to be equipped with sufficient knowledge to start investing, but an appropriate method is needed in conveying investment material because the age limit for trying to invest is 17 years while the age of high school students is not yet sufficient, so a method is needed. Another way to recognize investment from a young age is through practical games. Practicing investment games through capital market game simulations as one of the investment practice media for the early stages of Gen-Z through middle school students can be used as a practical tool where learning while playing is very popular with young people, especially Gen-Z. In implementing this community service, the method of implementing community service is divided into 3 stages, namely Pre-Field, Field, and Post-Field. This service activity is to increase the financial literacy of MHS Vocational School students and provide a better understanding of the capital market and investment from an early age. The success of this activity will provide sustainable benefits for MHS Batam Vocational School, with the availability of capital market simulation games as a means of increasing the financial literacy of students and teachers. This can help overcome the problem of low levels of financial literacy in society.
Co-Authors Aprayuda, Riyadi Banu Failasuf Dalam, Winanda Wahana Warga Diah Amalia Dzulfiqar, Mohamad Aif Fandy Bestario Harlan HENDRA GUNAWAN B11211055 Jessica Olifia Muhammad Zainuddin Purnamasari, Dwi Amalia Shinta Wahyu Hati Soraya, Iassa Marcelina Tiara, Tiara wargadalam, winanda wahana Zulaikha Zulaikha