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<![CDATA[Pembuatan Bahan Ajar Digital Akuntansi Keuangan di SMA Islam Nabilah ]]>
<![CDATA[Santi Yopie]]>;
<![CDATA[Sania Apri Yanti]]>
<![CDATA[ ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project ]]>
Publisher : <![CDATA[Universitas Internasional Batam ]]>
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<![CDATA[The COVID-19 pandemic that hit Indonesia prompted the Indonesian government to issue a new policy to carry out teaching and learning activities online. This new policy of online teaching and learning activities has brought many difficulties, especially for students whose learning media is less attractive and difficult to understand. The making of digital teaching materials is aimed at Nabilah Islamic High School with the aim of this activity the writer wants to help schools in digital learning media for teaching and learning activities, and makes it easier for students to understand service company financial accounting lessons. The learning media made are in the form of learning modules, power points, and animation videos. Data collected by interview techniques, observation, and literature study. The results of making digital teaching materials are implementing the outputs that have been made to students by presenting them in class through online meetings. The hope of the writer is that the output produced can be used in the learning process in a sustainable manner.]]>
<![CDATA[Effectiveness of Good Corporate Governance and Corporate Social Responsibility Mechanisms on the Company's Financial Performance on the Indonesian Public Listed Companies: Pengaruh Mekanisme Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan ]]>
<![CDATA[Santi Yopie]]>;
<![CDATA[Veronica Oktavia]]>
<![CDATA[ JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 2 (2023): November 2023 ]]>
Publisher : <![CDATA[Universitas Medan Area ]]>
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DOI: 10.31289/jab.v9i2.9667
<![CDATA[Business stocks with solid fundamentals, impressive performance, and liquid portfolios make up the KOMPAS100 index. This study is useful in determining the impact of corporate governance (GCG) and corporate social responsibility (CSR) systems on financial performance by using profit management as a mediation variable. This research is useful to determine the effect of corporate governance (GCG) and corporate social responsibility (CSR) mechanisms on financial performance. This considers the importance of theory in the inclusion of activities to be carried out by the company such as agency theory and legitimacy, agency is a theory that will bring together the company owner with the company manager, on the side the company manager can trigger problems due to differences in thinking with the owner of the company which will make profit management arise and then legitimacy where this theory is centered In one important core, namely sustainability, stakeholders will strive so that the company can continue to implement social interests by providing a positive response to the environment in which it operates. The purposive sampling strategy is used to select annual financial statements and reports from businesses included in the Kompas100 index for 2018 to 2021. The sample consisted of 32 businesses in total. Data processing and tabulation will be carried out using Eviews software version 12. The result of the analysis is that GCG and CSR have no influence on earning management. While earnings management has a significant positive effect on asset returns and Tobin's Q, but there is no effect on EPS. For GCG, it has a significant positive effect on asset returns but does not affect EPS and Tobin's Q. CSR has a significant negative effect on asset returns and Tobin's Q, but no effect on EPS.]]>
<![CDATA[PENGARUH KINERJA PERUSAHAAN KELUARGA DENGAN GENDER, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN KELUARGA, BOARD CHARACTERISTIC, UMUR PERUSAHAAN, UKURAN PERUSAHAAN DAN SEKTOR BISNIS PERUSAHAAN ]]>
<![CDATA[Yopie, Santi]]>;
<![CDATA[Desiani, Desiani]]>
<![CDATA[ ]]>
Publisher : <![CDATA[ ]]>
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DOI: 10.31955/mea.v5i3.1674
<![CDATA[Penyususan penelitian ini guna untuk membahas mengenai ada tidaknya pengaruh signifikan dari variabel gender, kepemilikan manajerial, kepemilikan keluarga, board characteristic, umur dan ukuran perusahaan serta sektor bisnis terhadap kinerja perusahaan berkeluarga. Penelitian ini menggunakan sampel data entitas berkeluarga yang tercantum di BEI dalam periode 2016-2020. Teknik pemgumpulan data yang diambil di penelitian ini yakni teknik purposive sampling dan sebanyak 114 perusahaan atau 570 data yang terdapat penelitian ini. Metode pengujian data penelitian ini berupa metode regresi panel dan penelitian ini menelaah data dengan memanfaatkan perangkat lunak analisis data statistik. Hasil terakhir dari penelitian ini menjelaskan bahwa gender, kepemilikan manajerial, kepemilikan keluarga, independensi dewan direksi, dan rapat dewan direksi tidak berpengaruh signifikan terhadap kinerja perusahaan. Terdapat variabel yang berpengaruh secara signifikan terhadap kinerja perusahaan yaitu: ukuran dewan direksi, umur perusahaan, ukuran perusahaan dan sektor bisnis perusahaan.]]>
<![CDATA[The Influence Of Board Of Directors' Components On Social Responsibility Reputation In Lq-45 Index Companies ]]>
<![CDATA[Atika Wulandari]]>;
<![CDATA[Santi Yopie]]>
<![CDATA[ CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc ]]>
Publisher : <![CDATA[Universitas Internasional Batam ]]>
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<![CDATA[The aims of this study is to examine the effect of the diversity of the board director components on companies that have social responsibility (CSR) due to limited evidence that the diversity of the board of directors within a company affects the reputation of organizations or companies that are involved in social responsibility (CSR). The object of this study is a company listed on the LQ45 Index, which is a stock market index on the Indonesia Stock Exchange which consists of 45 companies that are included in the top 60 companies with the highest market capitalization in the past year. The diversity is based on gender diversity, board meetings, board education variety, board average age, and number of board of commissioners. There are 225 observation samples from 2017-2021. In this study it was concluded that the diversity of directors based on the matters mentioned above had a significant and positive impact. The diversity of components of a company's board of directors influences an organization or company in decision making and involvement in social responsibility as demanded by directors or stakeholders. This study aims to determine the importance of the diversity of the board directors on social responsibility and the positive influence of the diversity of the board of directors in managing corporate social responsibility.]]>
<![CDATA[Internal Control And Accounting System At Cv. Bintang Lima Jaya Mandiri ]]>
<![CDATA[Santi Yopie]]>;
<![CDATA[Caroline Hakim]]>
<![CDATA[ ConCEPt - Conference on Community Engagement Project Vol. 3 No. 1 (2023): Conference on Community Engagement Project ]]>
Publisher : <![CDATA[Universitas Internasional Batam ]]>
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<![CDATA[Bintang Lima Jaya Mandiri is a micro entrepreneur engaged in the furniture trade. This business has been operating for almost 10 years. This business still uses a simple organizational structure. The operational activities are only carried out by the owner and one employee. In addition, the financial recording of this business still uses the manual version which is recorded in the book. This condition can be known after conducting visits and interviews with business owners. This activity aims to apply accounting knowledge that has been learned during college to daily activities. In addition, this activity also aims to help micro-entrepreneurs to make accurate and correct financial reports that reflect the actual financial condition of their businesses. Not only in the accounting recording system, this activity also aims to clarify the internal controls on the CV. Bintang Lima Jaya Mandiri. In this activity, an accounting recording program will be designed using Microsoft Access so that business owners can easily make financial records and the system will run automatically and will provide the financial reports that are more accurate and efficient.]]>
<![CDATA[Analyzing project management trends in Indonesia: 2018-2023 international literature review ]]>
<![CDATA[Yopie, Santi]]>;
<![CDATA[Febriana, Helen]]>
<![CDATA[ International Journal of Financial, Accounting, and Management Vol. 6 No. 2 (2024): September ]]>
Publisher : <![CDATA[Goodwood Publishing ]]>
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DOI: 10.35912/ijfam.v6i2.1836
<![CDATA[Purpose: The purpose of this systematic literature review is to investigate the evolution of project management worldwide from 2018 to 2023, focusing on the integration of modern project management approaches and the challenges faced in the context of Industry 4.0. The review aims to bridge the gap between academic theory and industry practice in project management within the Indonesian landscape. Research methodology: A structured search was conducted through the Scopus platform, with inclusion and exclusion criteria applied to ensure relevance to the topic. The methodology involved evaluating articles for quality and relevance, extracting key information, and systematically organizing data for analysis. The review followed the PRISMA guidelines to ensure a rigorous and transparent approach. Results: The review revealed a growing need for adaptive project management practices in response to technological advancements and cultural nuances. Key findings include the importance of organizational culture, the role of authentic leadership, and the challenges of implementing sustainable community development. The study also highlighted the potential impact of Generation Z on the economic and political landscape. Limitations: The confinement of the literature search to articles from accredited international journals accessed through Google Scholar and categorized from Scopus 1 to Scopus 4, which may have excluded relevant studies. Additionally, the practical application of these insights in real-world settings was not extensively explored. Contribution: This review contributes to a deeper understanding of project management in Indonesia, offering insights into the challenges and opportunities within the field. It provides a foundation for future research and improved practices, emphasizing the need for project management professionals and scholars in Indonesia to explore innovative approaches and remain agile in the face of change.]]>
<![CDATA[Analysis of the Influence of Family Management, Family Ownership, Managerial Ownership, Institutional Ownership, Foreign Ownership and Family Involvement affect the Work Performance of Family Companies in Indonesia on the IDX ]]>
<![CDATA[Tanita, Greceila Veronica]]>;
<![CDATA[Yopie, Santi]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 4 (2022): Budapest International Research and Critics Institute November ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i4.7187
<![CDATA[Business or business is an effort to improve the economy of a country. This is because the income of a country is obtained from the income of taxes paid by business people in that country. Business is a business carried out by individuals, groups, organizations or even families who carry out an effort to generate added value for the business actors themselves. The research source data use historical data or research that uses external data archives of financial statements in the company's past (Indriantoro & Supomo, 2013). The coefficient of determination (adjusted R2) from the study is still minimal, namely 0.02% for ROA, 41.31% for ROE and 6.25% for Tobin's Q, which means the test variable cannot describe the dependent variable in this study. ]]>
<![CDATA[Effect of Good Corporate Governance and Gender Diversity on Earnings Management in Indonesia ]]>
<![CDATA[Yopie, Santi]]>;
<![CDATA[Chandrawati, Meliesa]]>
<![CDATA[ Global Financial Accounting Journal Vol. 7 No. 2 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Management, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v7i2.8591
<![CDATA[Purpose - The goal of this study is to ascertain the major impact of gender diversity and good corporate governance on earnings management. Research Method - In this study, sampling was done using a purposive sampling technique. Findings - The results of hypothesis testing show that the variables of independent commissioners have a negative effect on earnings management. Implication - The research sample can be expanded by adding various sectors, adding independent variables that can better explain earnings management.]]>
<![CDATA[THE EFFECT OF GOOD CORPORATE GOVERNANCE AND FINANCIAL DISTRESS ON REAL EARNINGS MANAGEMENT ]]>
<![CDATA[Santi Yopie]]>;
<![CDATA[Erika - Erika]]>
<![CDATA[ Jurnal Akuntansi Vol. 11 No. 3 (2021) ]]>
Publisher : <![CDATA[UNIB Press ]]>
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DOI: 10.33369/j.akuntansi.11.3.285-306
<![CDATA[This research aims to analyze the effect of good corporate governance and financial distress on real earnings management. The sample in this study is a manufacturing company listed on Indonesia Stock Exchange for the 2016-2020 period. Data collection in this study was carried out using secondary data taken from the company's financial statement. The data were analyzed and tested using the SPSS 25 program to test descriptive statistics and outlier tests. The Smart PLS 3.0 program was used to test validity and reliability, test quality indexes, and test hypotheses. The results of this study indicate that institutional ownership has a significant effect on real earnings management, managerial ownership has no significant effect on real earnings management, family ownership has no significant effect on real earnings management, the audit committee has a significant effect on real earnings management, audit quality has a significant effect on management. Financial distress has a significant effect on real earnings management. The moderating variable in this study proves that family ownership has no significant effect on real earnings management which is moderated by political connections. ]]>
<![CDATA[DIGITAL TRANSFORMATION IMPACT ON ENVIRONMENTAL AND ECONOMIC PERFORMANCE: THE MODERATING ROLE OF TECHNOLOGICAL TURBULENCE ]]>
<![CDATA[Wati, Erna]]>;
<![CDATA[Winna]]>;
<![CDATA[Yopie, Santi]]>
<![CDATA[ Global Financial Accounting Journal Vol. 9 No. 1 (2025) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Management, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v9i1.10197
<![CDATA[This study explores the link between digital transformation and sustainable performance, emphasizing economic and environmental outcomes while considering the moderating effect of technological turbulence. Data from 81 respondents reveal that digital transformation improves economic performance through dynamic capabilities like resource adaptation, process innovation, and agility. It also enhances environmental performance by promoting energy efficiency, waste reduction, and green innovations. However, advanced stages of digital transformation may face diminishing returns due to organizational inertia and the high resource demands of digital technologies. Technological turbulence amplifies both the opportunities and challenges, requiring companies in volatile environments to focus on adaptability and strategic alignment. The study highlights the importance of a phased, context-sensitive approach to digital transformation to avoid resource overuse and environmental harm. These findings offer practical insights for optimizing digital strategies to achieve long-term economic and environmental sustainability. Future research should address limitations such as sample size and context, while exploring additional moderating factors across diverse industries.]]>
