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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS Jurnal Studi Pemerintahan EKSPANSI JURNAL INTEGRASI JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Adi Widya : Jurnal Pengabdian Masyarakat JCES (Journal of Character Education Society) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Media Ilmu Kesehatan VISI : Jurnal Ilmiah Pendidik dan Tenaga Kependidikan Pendidikan Non Formal Minda Baharu JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Equity Studi Akuntansi dan Keuangan Indonesia (SAKI) Sehat Masada Jurnal Abdimas ADPI Sosial Dan Humaniora Jurnal Keperawatan Wiyata Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Lentera Perawat Trilogi Accounting & Business Research English Language, Linguistics, and Culture International Journal (ELSTIC-IJ) Journal of Sustainable Community Development Equity

Nanik Lestari

Politeknik Negeri Batam

Author-ID : 2585074

Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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POLIBATAM PRESS DI TENGAH PANDEMIC COVID-19 DALAM RANGKA MENDUKUNG KEMANDIRIAN EKONOMI DAN BUDAYA KEWIRAUSAHAAN Nanik Lestari; Mega Mayasari; Metta Santiputri; Uuf Brajawidagda
JCES (Journal of Character Education Society) Vol 3, No 3 (2020): October
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jces.v3i3.2823

Abstrak: Tujuan jangka pendek dari kegiatan PPUPIK Polibatam Press ini yaitu untuk memenuhi kebutuhan konsumen internal Politeknik Negeri Batam berupa ketersediaan buku ajar dan modul praktikum. Sedangkan tujuan jangka panjangnya adalah menghasilkan berbagai produk, tidak hanya berupa buku ajar maupun modul praktikum saja, namun juga akan menyediakan berbagai jasa cetak lainnya. Metode pelakasanaan kegiatan ini seperti perusahaan penerbit buku pada umumnya. Beberapa faktor kendala atau penghambat yang dialami terutama terkait dengan adanya pandemi Covid-19 sehingga menurunkan daya beli dan menurunkan produktivitas dari para penulis. Untuk menunjang pemasaran selama masa pandemi tersebut, selain melalui media sosial seperti tahun pertama, Polibatam Press telah melakukan pemasaran melalui marketplace Tokopedia, Bukalapak, blibli, Lazada dan Google Play Book. Namun demikian, terdapat pula faktor pendukung yang dapat dimanfaatkan, antara lain dengan munculnya produk baru berupa e-book sebanyak 20 judul dan diminati dalam masa pandemi ini. Dalam pelaksanaan kegiatan PPUPIK selanjutnya, perlu dilaksanakan langkah-langkah strategis yang telah direncanakan terutama untuk menghadapi keadaan new normal dalam masa pandemi Covid-19 sehingga produksi e-book serta pemanfaatan marketplace perlu terus dikembangkan, selain terus melakukan sosialisasi diantaranya melalui webinar yang dilaksanakan oleh Politeknik Negeri Batam sehingga dapat mencapai civitas akademika di luar Polibatam.Abstract: The short-term objective of the PPUPIK Polibatam Press program is to fulfill the demands of textbooks and practicum modules from internal consumers at Politeknik Negeri Batam. Furthermore, the long-term goal is to produce a variety of products, not only in the form of textbooks and practicum modules, but also to provide various other printing services. The method of implementing this activity is like a book publishing entity in general. Some of the constraints or obstacles experienced were mainly related to the Covid-19 pandemic, which reduced purchasing power and decreased the productivity of the writers. To support marketing during the pandemic, in addition to social media such as the first year, Polibatam Press also operate marketing through digital marketplaces, namely Tokopedia, Bukalapak, Blibli, Lazada and Google Play Book. However, there are also supporting factors that can be utilized, including the emergence of a new product in the form of e-book as many as 20 titles, which is in good demand during this pandemic. In the next implementation of PPUPIK program, it is necessary to perform strategic steps that have been planned, especially to adapt with the new normal situation during the Covid-19 pandemic, therefore e-book production and marketplace marketing need to be continuously developed. In addition, socialization through webinars held by Politeknik Negeri Batam is also continued, so that Polibatam Press can reach the academic community outside Polibatam.

EFEKTIVITAS MEDIA SOSIAL SEBAGAI MEDIA PEMASARAN POLIBATAM PRESS Nanik Lestari; Alimul Qadri
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 5 No 2 (2021): Journal of Applied Business Administration - September 2021
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v5i2.3219

The focus of this study about the effectiveness of social media as a medium for the Polibatam Press. The research report on this study was conducted on customers & social media that Polibatam Press uses, namely Instagram, Facebook, Youtube, Twitter & WhatsApp as marketing media. The purpose of this research is to find out what social media has the greatest effect on Polibatam Press. The research method that the writer uses is descriptive analysis method and the data collection method is done by survey techniques and documentation analysis, while the survey was conducted using google form with a total of 17 respondents who were surveyed. The results of this study indicate that Instagram is the most effective social media used as a marketing medium for Polibatam Press at this time based on the results of a survey with customers, namely Instagram Polibatam Press, used by 64.7%, subscribers, known by 82% of customers and followed by 53% of customers and from the results of the Instagram documentation analysis can reach 490-550 accounts. As well as Instagram is a social media that directs customers to use Polibatam Press services because many customers know Instagram Polibatam Press and displays complete information.

Pengaruh Manajemen Laba dan Tax Avoidance terhadap Nilai Perusahaan dengan Kualitas Audit sebagai Variabel Moderasi Nanik Lestari; Selvy Agita Ningrum
Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Penelitian ini dilakukan untuk meneliti pengaruh manajemen laba dan tax avoidance terhadap nilai perusahaan dengan kualitas audit sebagai variable moderasi. Pengukuran manajemen laba dilakukan dengan menggunakan Discretionary Accrual dengan menggunakan model Jones dimodifikasi, tax avoidance dengan menggunakan Effective Tax Rate (ETR) dan kualitas audit diukur menggunakan variabel dummy yaitu penggolongan auditor KAP Big Four dan auditor KAP Non-Big Four. Sampel yang digunakan dalam penelitian ini adalah 365 perusahaan yang sudah terdaftar di Bursa Efek Indonesia pada tahun 2012-2015 dan khusus untuk variable tax avoidance periode yang digunakan tahun 2006-2015.. Berdasarkan hasil hipotesis dalam penelitian ini, menunjukan bahwa (1) manajemen laba tidak berpengaruh signifikan terhadap nilai perusahaan, (2) tax avoidance berpengaruh signifikan negatif terhadap nilai perusahaan, (3) variabel moderasi kualitas audit tidak mempengaruhi hubungan manajemen laba terhadap nilai perusahaan, (4) variabel moderasi kualitas audit tidak mempengaruhi hubungan tax avoidance terhadap nilai perusahaan.

Calculation of Financial Ratios on PT ACE Hardware Indonesia Tbk Jessica Gabrella Kuhon; Nanik Lestari
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307272

The purpose of this research was to find out how the development ratio of liquidity, solvency and profitability at PT ACE Hardware Indonesia Tbk. Data used are descriptive data in the form of financial statements, financial position report, income statement, and cash flow statement PT ACE Hardware Indonesia Tbk 2009-2014 period obtained from Indonesia stock exchange official website "http://www.idx.co.id". The research results showed that the ratio of liquidity at PT ACE Hardware Indonesia Tbk very good in guarantee obligations as seen from the current ratio of 181%, 781, 508%, 585%, 400%, and 508%, whereas the quick ratio of 659%, 382%, 157%, 144%, 42% and 96%. Inventory turnover ratio amounted to 6.98 8.08 times, times, 2.93 times, 3.67 times, 1.62 times and 1.94 times. If seen from the solvency ratio of the growth and financial performance are still in good condition as seen from debt to total asset ratio of 10%, 20%, 15%, 15%, 10% and 19%. The times interest earned ratio of 96435.16 times, 12 times, 12 times, 235.26 times, 181.48 176.92 times and times. The performance and development of the company can also be seen from the side i.e. profitability ratio profit margin on sales amounted to 11%, 20%, 11%, 13%, 12% and 12% and the rate of return on assets amounted to 14%, 16%, 20%, 25%, 18% and 20%.

Procedure of Compulsory Dues Re-citing a Ship at PT Jasa Raharja (Persero) Nanik Lestari; Kartika Wichita Aprilyani Haryaman
Journal of Applied Accounting and Taxation Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1306835

This research aims to know the procedures in carrying out compulsory dues re-citing a ship using a cupon. In the discussion of the method of coupon in the procedure along with prospective partners in advance. After the deal, the service staff raharja will report the number of passengers/coupons were sold and checking stock coupons before doing the billing will be entered on the cash receipts services raharja. The result of the receipt of billing data will be inputted into DASI JR system, after that it will be verified and authorized in the form of a daily receipt of reports.

PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR MANUFAKTUR DI BURSA EFEK INDONESIA Nanik Lestari; Donny Rizki Septian
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 10 No 1 (2018)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v10i1.1011

Abstract: The purpose of this reasearch is to give empirical evidence about the relationship between working capital management to profitability for companies and investors. This research uses purposive sampling method as sampling method. The population of this research is manufacture companies that are listed on Indonesian Stock Market from 2010 to 2014 with 230 sample in total. This research uses panel data regression significant with eviews 7.0 program. This research have independent variables which are working capital factors with variable measurements as follows: days on receivables, days on payables, days on inventories, and cash conversion cycle. Dependent variable in this research is profitability with return on assets as variable measurement and control variables in this research are firm size, sales growth, leverage, current asset ratio, and current liability ratio. This research shows that days on account receivables and cash conversion cycle are affecting return on assets variable and days on payables and day on inventory variable are not affecting return on assets variable. Keywords: Working Capital, Panel Data Regression, Profitability

INFLUENCE EARNING QUALITY AND LIQUIDITY OF COST OF CAPITAL Nanik Lestari; Umi Rahayu
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 1 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

This study was conducted to investigate the effect of earnings quality and liquidity of the capital costs. To measure earnings quality is done by using Discretionary Accrual using modified Jones models (Dechow et al, 1995), while liquidity is measured using liquidity risk. The sample used in this study was 290 company listed on the Indonesia Stock Exchange in 2010-2014, using simple regression to determine the effect of earnings quality and liquidity of the capital costs. Based on the results of the hypothesis in this study, showing that (1) the quality of earnings significantly negative effect on the cost of capital, (2) liquidity no significant effect on the cost of capital, (3) control variables used are not effect information asymmetry towards the cost of capital.

PENGARUH SUSTAINABILITY REPORT TERHADAP KINERJA KEUANGAN PERUSAHAAN Nanik Lestari; Surya Irma
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3510

This study aims to examine the impact of disclosure of sustainability economic (EC), social dimension (SO) and environmental dimension (EN) on issuer's financial performance in 2012-2015 period in mineral and mineral mining sector, energy, gas and petroleum, and infrastructure, and companies that won the SRA (Sustainability report Award) competition in 2015, each winning 1, 2, 3. The research method used in this research is quantitative approach, using cross section data. and it have 40 sample of firm. The independent variables in this study are sustainability reports as measured by economic dimensions (EC), Social (SO), and Environment (EN). The dependent variable in this study is the company's financial performance which can be measured by liquidity ratio, solvability, activity, profitability and investment. Regression used in this research is multiple regression. The result of the research shows that there is influence of sustainability report of economic dimension (EC) with company financial performance. The sustainability report of social dimension and environmental dimension has no effect on company's financial performance. The results of this study are expected to provide benefits to companies, investors, and other stakeholders in the various functions of sustainability reporting mechanisms. The author uses only one control variable are firm size, if adding another control variable, there may be an independent variable influence on the dependent.

Pengaruh Volume Penjualan terhadap Rasio Profitabilitas Pada PT X: Sebuah Tinjauan Atas Tugas Akhir Akuntansi Politeknik Batam Dwi Kartikasari; Nanik Lestari; Marihot Nasution; Ika Saudia Farida
JURNAL INTEGRASI Vol 2 No 2 (2010): Jurnal Integrasi Edisi Khusus (Seminar Nasional) - Juli 2010
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penulisan karya ilmiah merupakan salah satu kegiatan pokok di perguruan tinggi. Mata kuliah Tugas Akhir di Program Studi Akuntansi Politeknik Batam menugaskan mahasiswa untuk menyusun sebuah karya ilmiah dari suatu topik akuntansi/bisnis tertentu berdasarkan data yang diperolehnya selama magang di perusahaan serta mempresentasikan dan mempertahankan karyanya tersebut. Makalah ini membahas tugas akhir seorang alumni yang menguraikan beberapa topik umum seperti pengakuan akuntansi atas pendapatan, prosedur penjualan, perhitungan rasio profitabilitas dan penelitian atas pengaruh volume penjualan terhadap rasio profitabilitas menggunakan metode analisis deskriptif dan korelasi regresi sederhana pada sebuah perusahaan. Tulisan ini diharapkan menjadi media untuk berbagi pengalaman tugas akhir di berbagai Politeknik dan sebagai referensi dalam merumuskan standar cakupan substansi dan kepatutan keluasan materi untuk level diploma III.

Pengaruh Intellectual Capital terhadap Nilai Perusahaan Nanik Lestari; Rosi Candra Sapitri
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 4 No 1 (2016): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2016
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v4i1.81

This study aimed to analyze the effect of intellectual capital on firm value. Intellectual capital measured in this study with the Pulic model (1998). Firm Value measured by Tobin's Q Control variables used in the study is size, leverage, and growth. The population of this research are manufacturing companies listed in Indonesia Stock Exchange (BEI) 2010-2013. Samples were selected using purposive sampling method with sample 252 (firm – years). This study uses multiple regression analysis and descriptive statistics for the analysis of the data processed by the program eviews 8.0. The results of this study is intellectual capital (VAIC/value added intellectual coefficient) does not affect on firm value. The control variables such as size, leverage, and growth was also not significantly affect on firm value.

Co-Authors Abdul Muis Said, Abdul Muis Adi Irawan Setiyanto Afdhol Dzikri Agus Fatulloh Alfonsa Dian Sumarna Alimul Qadri Arif Darmawan Arif Roziqin Bakhroni, Fery Yudha Bambang Sutopo Danar Irianto dedi kurniawan Diah Amalia Doni Putra Utama Donny Rizki Septian Dwi Fajar Noviato Dwi Kartikasari Evaliata Br Sembiring Fajar Muliana Falikhatun Falikhatun, Falikhatun Ferry Efendi Gregorius Harry Saktian Sinaga H. Hidayatullah Hadyjah, Besse HAPSARI, MAHARANI Ika Saudia Farida Irma Nur Amalia Irsutami, Irsutami Jayawarsa, A.A. Ketut Jessica Gabrella Kuhon Juliani Agustin, Intan Kartika Wichita Aprilyani Haryaman Khusnul Khotimah, Kiki KRISDIYATMIKO KRISDIYATMIKO KRISDIYATMIKO, KRISDIYATMIKO Lelyta, Novi Lelyta, Novi Luthfiya Ratna Sari MAHARANI HAPSARI Marihot Nasution Mayasari, Mega Metta Santiputri Mir'atul Khusna Mufida Muhammad Ikhlash Muhammad Irsyad Halim Muhammad Ramadhan Slamet Muhammad Zaenuddin Muslimin Muslimin Nani Sari Murni Nuzul Qur'aniati Oktaviani Oktiviani Oktavianto Gustin Pagiu, Siska Putra Pratama, Bayu Qur'aniati, Nuzul Rachmawati, Nurul Aisyah Randana, Muhammad Prima Cakra Reza Fajrin A, Muhamad Riri Zelmiyanti Riri Zelmiyanti, Riri Rizki Widi Pratama Rosi Candra Sapitri Sabirin Matsjeh Sahara, Dian Primariesta Selly Artaty Zega Selvy Agita Ningrum Septian, Donny Rizki Shinta Wahyu Hati Sinarti Sinarti Sinarti, Sinarti Sinarti, Sinarti Siti Jauza, Shofia Solly Aryza Sondang Lusiomy Hutasoit, Rina Sudra Irawan Sugeng Riyadi Sugianti, Triana Pipit Surya Irma SUSANTO, ELY Umi Rahayu Utama, Doni Putra Uuf Brajawidagda Vina Dwiyanti Vina Kholisa Dinuka Wika Arsanti Putri Wika Arsanti Putri Windya Roshinta Yulia Yunara

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