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All Journal Jurnal Reviu Akuntansi dan Keuangan DeReMa (Development Research of Management) Jurnal Manajemen Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Value: Jurnal Manajemen dan Akuntansi Prosiding National Conference for Community Service Project Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
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Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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DESIGNING AN ACCOUNTING SYSTEM USING MICROSOFT ACCESS APPLICATIONS AT TOKO J5 Jefveny Kho; Edi Edi
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Toko J5 is a grocery store in Komplek Nagoya Point Blok J No 5. Toko J5 has been chosen as the partner in this study's implementation. The store currently lacks a strong accounting information system for recording business transactions so that it meets the criteria for implementing community service activities. Based on the issues discovered, an accounting information system was designed using Microsoft Access that may be used in the firm to assist in the recording of full transactions and the production of accurate financial reports. The resulting financial statements are in the form of statements of financial position, statements of profit or loss, statement of changes in equity, cashflow statements, general ledger, trial balance, inventory reports, accounts payable reports, accounts receivable reports, sales reports, purchase reports and depreciation report. The accounting information system is also capable of assisting business owners in precisely determining the financial status of their company and making the appropriate decisions.
Analysis of the Impact of Free Cash Flow, Agency Cost, and Earning Management against Share Return Virginia Septrinova; Edi Edi
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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Abstract

The purpose of this research is to analyze free cash flow, agency cost, and earning management influence against share return. The research object is firm that listing in Indonesia stock exchange in period 2015 to 2019, by using purposive sampling method. The results of this study, free cash flow and agency cost generated insignificant effect result on share return, and earning management is the independent variable that generated significant positive effect result on share return. This research will provide empirical data that good corporate governance doesn’t have significant effect toward share return.
Analysis of the Impact of Free Cash Flow, Agency Cost, and Earning Management against Share Return Virginia Septrinova; Edi Edi
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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Abstract

The purpose of this research is to analyze free cash flow, agency cost, and earning management influence against share return. The research object is firm that listing in Indonesia stock exchange in period 2015 to 2019, by using purposive sampling method. The results of this study, free cash flow and agency cost generated insignificant effect result on share return, and earning management is the independent variable that generated significant positive effect result on share return. This research will provide empirical data that good corporate governance doesn’t have significant effect toward share return.
Analysis the Effect of Mergers and Acquisıtions on Firm Performance and Earning Quality in Firms Listed on the IDX Miranda Irawan; Edi Edi
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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Abstract

This study determine whether the firm performance and earning quality has changed after mergers and acquisitions. Firms that conducted mergers and acquisitions between 2010-2014 and were listed on the IDX were the objects of this research. The results showed that after mergers and acquisitions, the firm's overall profitability, liquidity and solvency decreased significantly. However, this decline was also accompanied by an increase in earning quality, although not so significant. These research findings provide a new insight that after mergers and acquisitions, the firm focus on improving earnings quality first, thus sacrificing other financial performance such as profitability, liquidity and solvency
Rancangan Sistem Internal Dan Pencatatan Akuntansi Berbasis Microsoft Access Pada Cv Multilab Batam Raya Edi Edi; Nindiatri Anandita
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 implementing this practical work is to create a system of accounting records in the form of neatly structured financial reports to make it easier for business owners to make decisions. The method used in the implementation of this practical work is the method of interviewing, observing, and collecting documents.The implementation of this practical work presents an accounting recording system using Microsoft Office Access Software to record all financial transaction which will be in the form of reports containing profit and loss, balance reports, ledger reports, financial position reports, sales reports, purchase reports, receivables reports, debt payment reports, and inventory remaining reports.The results of this accounting recording system design will be implemented to see the extent to which the system can be used as a tool CV MULTILAB BATAM RAYA in carrying out financial records.
DESIGN OF ACCOUNTING RECORDING SYSTEM AND FINANCIAL STATEMENTS IN JUNIA SEMPOA SIP Edvan Josley; Edi Edi
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Accounting and financial reporting systems are very important for business owners in the decision-making process for business development but Junia Sempoa SIP has been established for more than 5 years without an accounting bookkeeping system and still uses manual recording based on tuition invoice and receipts. The purpose of the implementation of this project is to facilitate Junia Sempoa SIP business owner in the process of bookkeeping transactions and the financial position they have. The data collection techniques starts from the process of interviewing, observation and documentation with business owners in the period from September to December 2021. Systems designed using Microsoft Access are capable of generating student lists, cash disbursement forms, cash receipt forms and financial statements. The results of the implementation are expected to help Junia Sempoa SIP business owner in the process of making the right decision in business development and know the financial position owned.
Pengaruh Integritas, Objektivitas, Kompetensi, Kerahasiaan, dan Perilaku Profesional Terhadap Kualitas Laporan Keuangan Irin Enzelin; Edi Edi
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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Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh etika akuntan yaitu integritas, objektivitas, kompetensi, kerahasiaan, dan perilaku profesional terhadap kualitas laporan keuangan. Studi ini mengambil sampel dari dosen universitas, akuntan yang bekerja pada kantor konsultan seperti kantor akuntan publik, badan pemeriksaaan keuangan, dan kantor jasa akuntan yang terdapat di Kota Batam. Hasil yang didapatkan dari studi adalah integritas, objektivitas, kompetensi, dan kerahasiaan berpengaruh signifikan positif terhadap kualitas laporan keuangan. Penelitian ini memberikan pemahaman baru tentang bagaimana pentingnya etika seorang akuntan dalam menghasilkan sebuah laporan keuangan berkualitas.
Perancangan Dan Penyusunan Sistem Pencatatan Akuntansi Pada PT. Karya Elektro Teknik Virginia Septrinova; Edi Edi
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

PkM ini memiliki tujuan untuk menyelesaikan masalah yang ada pada PT. Karya Elektro Teknik dalam pembukuan transaksi akibat tidak adanya suatu sistem pencatatan akuntansi yang relevan dan efisien. PkM ini dilaksanakan dari 18 September 2020 sampai dengan 19 Januari 2021. Pelaksanaan PkM ini dengan melakukan observasi, wawancara, perancangan sistem, simulasi sistem, dan implementasi sistem. Sistem pencatatan akuntansi ini dirancang dengan menggunakan software Microsoft Access. Desain dari sistem dimulai dari penentuan format dan daftar akun yang disesuaikan dengan jenis usaha, daftar pelanggan, jurnal penjualan, jurnal umum, laporan posisi keuangan, laporan laba rugi dan laporan perubahan ekuitas. PkM ini membuat sebuah sistem pencatatan akuntansi yang mudah digunakan dan sistematis dalam pencatatan transaksi usaha hingga menghasilkan laporan keuangan. Hasil dari PkM menunjukan bahwa pemilik usaha dapa tmengambi lkeputusan yang tepat untuk pengembangan usaha kedepannya, dan pemilik usaha juga memiliki laporan keuangan yang lebih akurat.
KETEPATAN MODEL FINANCIAL DISTRESS DALAM BISNIS JASA KEUANGAN Edi Edi; Natalis Christian; Aviany Santi
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 3 (2023): September - Desember 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i3.4910

Abstract

The research was formulated to identify and assess models capable of measuring financial distress in the financial sector during the Covid-19 pandemic, considering the potential rise in financial challenges encountered this sector at the pandemic's onset and throughout its duration. Models such as Altman, Springate, Zmijewski, Grover, Fulmer, Ohlson, and CA Score served as instrumental tools in the study. The survey employed quantitative approach targeting population of 79 financial sector companies listed on Indonesian Stock Exchange from 2019 to 2021, with sample of 64 firms selected through purposive sampling method. Data analysis involved panel regression utilizing Eviews continued with SPSS software due to significant data deviations. Conducted comprehensive suite of statistical tests including descriptive statistics, outlier tests, chow tests, hausman tests, F tests, adjusted R tests, and t tests. Findings indicated the efficacy of Altman, Springate, Zmijewski, and Fulmer models identifying challenging financial conditions within financial sector companies. Conversely, the Grover, Ohlson, and CA Score models did not yield significant findings in measuring financial challenges within the sector. T-statistics underscored that the Springate model emerged as the most effective, achieving the highest score among all models at 2.769227, followed by the Zmijewski, Altman, Fulmer, Grover, CA Score, and Ohlson models. Keywords: Financial Distress, Altman, Springate, Zmijewski, Grover
Co-Authors Aviany Santi Christian, Natalis Edvan Josley Erika Fernando Erni Susanti Felicia felicia Fernanda Yeronica Fernando Fernando Inda Meyllya Putri Irin Enzelin Jasselyn Jasselyn Jefveny Kho Mardianto, Mardianto May Tania Melissa Melissa Miranda Irawan Nindiatri Anandita Rizky Adi Mahendra Sariana Sariana Selina Selina Sisilia Wijayanti Suyadi Suyadi Virginia Septrinova Vonnylia Vonnylia Windy Wihue Tarekar Yopie, Santi