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All Journal Jurnal Dimensi EQUILIBIRIA Ensiklopedia of Journal To Maega: Jurnal Pengabdian Masyarakat International Journal of Economics, Management, Business, and Social Science Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Bina Darma Unram Journal of Community Service (UJCS) Reviu Akuntansi, Manajemen, dan Bisnis Jurnal Manajemen, Organisasi, Dan Bisnis Balance : Media Informasi Akuntansi dan Keuangan Jurnal Pengabdian Ibnu Sina RENATA Jurnal Pengabdian Masyarakat Kita Semua Jurnal Pendekar Nusantara
Ely Kurniawati
Universitas Batam
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pengaruh Konservatisme Akuntansi, Pertumbuhan Perusahaan dan Risiko Bisnis terhadap Income Smoothing Nona Jane Onoyi; Ely Kurniawati; One Yantri; Diana Titik Windayati
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v3i1.2222

Abstract

Purpose: This study aims to determine the effect of accounting conservatism, company growth and business risk toward income smoothing. This study uses accounting conservatism, company growth and business risk as independent variables. While income smoothing is the dependent variable. The research population is a coal mining company listed on the IDX as 22 companies. The research sample consisted of 9 companies obtained by using the purposive sampling method. The research sample consisted of 9 companies obtained by using the purposive sampling method Methodology/approach: The research method uses multiple linear regression. Results/findings: The results showed that partially the accounting conservatism variable and the firm growth variable did not have any significant effect on income smoothing, while the business risk variable had a significant effect on income smoothing. Simultaneously accounting conservatism variables, company growth and business risk have a significant effect on income smoothing. Advice for companies is to maintain business risk in order to keep investor confidence in the company.
Pemberdayaan Masyarakat Melalui Pemanfaatan Lahan Pekarangan Perkotaan Dengan Budidaya Tabulampot Di Perumahan Citra Batam, Batam Diana Titik Windayati; Nona Jane Onoyi; One Yantri; Ely Kurniawati
Jurnal Pengabdian kepada Masyarakat Bina Darma Vol 3 No 3 (2023): Jurnal Pengabdian kepada Masyarakat Universitas Bina Darma
Publisher : DRPM-UBD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/pengabdian.v3i3.2640

Abstract

Tabulampot atau tanaman buah dalam pot dapat menjadi salah satu solusi bagi masyarakat yang mempunyai hobi berkebun namun memiliki lahan pekarangan yang sempit. Kondisi ini dialami oleh masyarakat di perkotaan. Pemberdayaan masyarakat melalui pemanfaatan lahan pekarangan perkotaan dengan budidaya tabulampot sebagai kegiatan pengabdian kepada masyarakat di perumahan Citra Batam, Batam mempunyai tujuan : (1) Menambah minat dan pemahaman warga sasaran mengenai budidaya tabulampot pada pekarangan atau teras rumah, (2) Meningkatkan skill warga sasaran dalam mempraktekan sistem tabulampot pada pekarangan rumah masing-masing dan (3) Mendorong warga sasaran untuk mejadikan budidaya tabulampot sebagai peluang bisnis lokal yang dapat membantu perekonomian keluarga. Kegiatan terdiri dari pemaparan teori dan praktek atau demo atau tabulampot. Hasil kegiatan menunjukan peserta memahami materi yang disampaikan.
Antecendents of Self Efficacy and its Influence on Lecturer Performance Windayati, Diana Titik; Onoyi, Nona Jane; Kurniawati, Ely; Yanti, Sri
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 3 (2024): September 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i3.432

Abstract

Abstract. As an educator, lecturers must have competence in carrying out their duties through the Tri Dharma of Higher Education. This study examines the Antecendent Self Efficacy and its Effect on Lecturer Performance. In this study, the population was private university lecturers in Batam and the sample was 122 permanent lecturers. The approach of quantitative research methods, questionnaires distributed to respondents as a way of collecting data. The result is that the three variables, competence, motivation and work engagement on performance have a positive and insignificant effect, while on self efficacy, competence has a positive and insignificant effect, motivation and work engagement have a significant positive effect on self efficacy, and self efficacy has a positive and insignificant effect on performance.
PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN DAN KEBIJAKAN HUTANG TERHADAP TAX AVOIDANCE DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Jane Onoyi, Nona; Kurniawati, Ely; Yantri, One; Titik Windayati, Diana
Ensiklopedia of Journal Vol 6, No 1 (2023): Vol. 6 No. 1 Edisi 3 Oktober 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i1.2044

Abstract

This study used audit quality as an moderating variable to examine the effect of financial distress, firm size and debt policy on tax avoidance. Tax avoidance is proxied by the cash effective tax rate, financial distress is proxied by the Z-Score model, firm size is proxied by the natural logarithm of assets, debt policy is proxied by the debt to asset ratio and Audit quality is proxied by the big four Public Accounting Firm (KAP). The population in this research is energy companies listed on the Indonesia Stock Exchange in 2016-2020 with a total of 32 companies. The research sample consisted of 11 companies obtained by using purposive sampling technique. The analysis technique used is linear regression with a moderation model. The results showed that partially financial distress, firm size and debt policy have a significant effect on tax avoidance. While audit quality is not able to moderate the effect of financial distress, firm size and debt policy significantly affect tax avoidance. However, audit quality can strengthen the effect of financial distress, firm size and debt policy on tax avoidance. This situation is a yellow light and even a red light for the government. The government needs to review tax regulations and provide stimulus to taxpayers so that tax revenues increase. For taxpayers, it is necessary to be more careful in carrying out tax avoidance so as not to be included in tax audits and courts as a result of carrying out excessive tax avoidance.Keywords: Financial Distress, Firm Size, Debt Policy, Audit Quality, Tax Avoidance
Sosialisasi Pentingnya PIRT Bagi UMKM di Desa Sungai Raya Kelurahan Sembulang, Galang-Batam Windayati, Diana; Jane Onoyi, Nona; Kurniawati, Ely; Yantri, One
RENATA: Jurnal Pengabdian Masyarakat Kita Semua Vol. 2 No. 1 (2024): Renata - April 2024
Publisher : PT Berkah Tematik Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61124/1.renata.43

Abstract

Salah satu upaya pemberdayaan ekonomi masyarakat adalah melalui UMKM.  Kegiatan UMKM diharapkan mampu mengembangkan potensi yang dimiliki masyarakat sehingga ekonomi masyarakat dapat berkembang secara mandiri.  Masyarakat pada Desa Sungai Raya, Kelurahan Sembulang, Galang – Batam. memiliki beragam usaha atau bisnis makanan mulai dari usaha kripik pisang, kripik bawang, bolu dan cake ulang tahun, namun usaha mereka belum memiliki sertifikat PIRT. Berdasarkan hasil survey awal, diperoleh informasi bahwa pengetahuan masyarakat atas perijinan usaha rumah tangga masih sangat minim sekali. Sosialisasi pentingnya PIRT bagi UMKM sebagai salah satu kegiatan Tri Dharma Perguruan Tinggi, yaitu Pengabdian Kepada Masyarakat (PKM) dilaksanakan pada tanggal 24 Juni 2023 di Desa Sungai Raya, Kelurahan Sembulang, Galang – Batam. Kegiatan ini  bertujuan untuk memberikan pemahaman dan pengetahuan kepada peserta mengenai konsep PIRT dan urgensi kepemilikan PIRT, menyampaikan informasi kepada peserta mengenai manfaat yang diperoleh dengan memiliki PIRT dan memberikan motivasi kepada peserta agar segera mengurus perijinan PIRT.  Sosialisasi dilaksanakan melalui metode ceramah dan diskusi.  Hasil dari kegiatan PKM ini adalah pelaku usaha mikro agar memahami pentingnya sertifikat Produk Industri Rumah Tangga (PIRT) untuk suatu produk,  termotivasi untuk mengurus perijinan tersebut dan memahami tatacara pengajuan untuk memproses perijinan PIRT.  Dengan dimilikinya ijin PIRT,  berarti produk sudah layak beredar, produk bebas dipasarkan secara luas, keamanan dan mutu produk terjamin, kepercayaan konsumen meningkat serta dapat meningkatkan kesejahteraan keluarga
SOSIALISASI PENTINGNYA PEMBUKUAN KEUANGAN BAGI UMKM DI DESA SUNGAI RAYA KELURAHAN SEMBULANG, GALANG – BATAM Onoyi, Nona Jane; Windayati, Diana Titik; Kurniawati, Ely; Yantri, One
Jurnal Pengabdian Ibnu Sina Vol. 4 No. 1 (2025): Januari 2025
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/j-pis.v4i1.993

Abstract

ABSTRAK Untuk mendorong pemberdayaan ekonomi masyarakat, UMKM diharapkan mampu mengembangkan potensi yang dimiliki masyarakat, sehingga ekonomi masyarakat berkembang secara mandiri. Masyarakat pada Desa Sungai Raya, Kelurahan Sembulang, Galang – Batam. memiliki beragam usaha atau bisnis makanan mulai dari usaha kripik pisang, kripik bawang, bolu dan cake ulang tahun, namun usaha mereka belum melakukan pembukuan keuangan yang baik Dan standar. Berdasarkan hasil survey awal, diperoleh informasi bahwa pengetahuan masyarakat atas pembukuan keuangan masih sangat minim sekali. Sosialisasi pentingnya Pembukuan Keuangan bagi UMKM sebagai salah satu kegiatan Tri Dharma Perguruan Tinggi, yaitu Pengabdian Kepada Masyarakat (PKM) dilaksanakan pada tanggal 24 Juni 2023 di Desa Sungai Raya, Kelurahan Sembulang, Galang – Batam. Kegiatan ini bertujuan untuk memberikan pemahaman dan pengetahuan kepada pelaku usaha mikro mengenai pentingnya pencatatan transaksi keuangan dalam menjalankan bisnis berupa pembukuan keuangan sebagai bagian dari pengelolaan keuangan, menumbuhkan keinginan dan kesadaran mereka untuk menerapkan pembukuan keuangan dan menambah ketrampilan mereka untuk mebuat laporan keuangan. Metode kerja yang dilakukan meliputi survey lokasi, identifikasi pelaku usaha, sosialisasi pembukuan keuangan dan evaluasi kegiatan. Hasil dari kegiatan PKM ini adalah pelaku usaha mikro memahami pentingnya pembukuan keuangan dalam menjalankan usaha bisnis, termotivasi untuk membuat pembukuan keuangan dan memahami proses dan siklus pembukuan keuangan. Dengan dibuatnya pembukuan keuangan, pelaku UMKM dapat mengetahui besaran keuntungan ataupun kerugian dari usaha bisnisnya. Kata Kunci: UMKM; Pembukuan Keuangan ABSTRACT To encourage community economic empowerment, MSMEs are expected to be able to develop the potential of the community, so that the community's economy develops independently. The community in Sungai Raya Village, Sembulang Urban Village, Galang - Batam. has a variety of businesses or food businesses ranging from banana chips, onion chips, sponge cakes and birthday cakes, but their businesses have not done good financial bookkeeping and standards. Based on the results of the initial survey, information was obtained that the community's knowledge of financial bookkeeping was still very minimal. Socialisation of the importance of financial bookkeeping for MSMEs as one of the activities of the Tri Dharma of Higher Education, namely Community Service (PKM) was carried out on 24 June 2023 in Sungai Raya Village, Sembulang Village, Galang - Batam. This activity aims to (1) provide understanding and knowledge to micro business actors about the importance of recording financial transactions in running a business in the form of financial bookkeeping as part of financial management, (2) foster their desire and awareness to implement financial bookkeeping and (3) increase their skills to make financial reports. The results of this PKM activity are micro business actors (1) understand the importance of financial bookkeeping in running a business (2) are motivated to make financial bookkeeping and (3) understand the process and cycle of financial bookkeeping. By making financial bookkeeping, MSME players can find out the amount of profit or loss from their business. Keywords: MSMEs; Financial Bookkeeping.
Pengaruh Kinerja Keuangan Dan Kinerja Lingkungan Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022 Putri Nurnilamsari; Onoyi, Nona Jane; Ely Kurniawati
Balance: Media Informasi Akuntansi dan Keuangan Vol. 17 No. 2 (2025): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v17i2.19010

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh kinerja keuangan, dan kinerja lingkungan terhadap nilai perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (2018-2022). Penelitian ini termasuk penelitian kuantitatif. Data yang digunakan dalam penelitian ini berupa laporan keuangan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia 2018-2022. Populasi dalam penelitian ini sebanyak 76 perusahaan. Sampel yang memenuhi kriteria adalah 16 perusahaan. Jumlah sampel pengamatan sebanyak 80 data yang diperoleh dengan teknik purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linear berganda menggunakan alat bantu SPSS versi 25. Hasil penelitian menunjukkan bahwa variabel kinerja keuangan secara parsial berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikansi sebesar 0,000, variabel kinerja lingkungan secara parsial tidak berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikansi sebesar 0,204. Hasil penelitian menunjukkan bahwa variabel kinerja keuangan, dan kinerja lingkungan secara simultan berpengaruh signifikan terhadap nilai perusahaan dengan nilai signifikansi sebesar 0,000..
Empowering MSME Communities to Enhance Batam's Local Product Marketing Based on Artificial Intelligence Friadi, John; Windayati, Diana Titik; Made, Abdul Malik; Kurniawati, Ely; Muhammad Fikry Ananda Syaheza; Ahmad Fuad; Nur Andini Rianti
Unram Journal of Community Service Vol. 6 No. 3 (2025): September
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i3.1155

Abstract

Digital marketing is the application of digital technology to bring online sales (channels) to the market (websites, email, databases, digital TV, and other innovations such as blogs, feeds, podcasts, and social media) and contribute to the success of business operations. The purpose of this activity is to increase understanding among MSME actors, particularly Ananda Brownies Kukus-Batam, and the management of e-commerce websites for improving the marketing and sales of MSME products. The material will be presented in the form of a seminar. The seminar format will be used by the speaker to deliver the activity material, followed by discussions and simulations. The training activity provides benefits in improving the understanding of MSME actors about digital marketing and e-commerce website management. The digital marketing socialisation activity was conducted at Ananda Brownies Kukus, Batam, in the form of socialisation, creating an artificial intelligence chatbot-based e-commerce website for MSMEs, and training them in managing the website, to empower MSMEs to improve their marketing and sales.
PENERAPAN ARTIFICIAL INTELLIGENCE (AI) UNTUK MENINGKATKAN STRATEGI PENJUALAN DAN PEMASARAN PADA UMKM CINDUR BATIK BATAM Friadi, John; Windayati, Diana Titik; Kurniawati, Ely; Ahmad Fuad; Nur Andini Rianti
To Maega : Jurnal Pengabdian Masyarakat Vol. 8 No. 3 (2025): Oktober 2025
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/am5wgw23

Abstract

Empowering MSMEs is a strategic key in optimizing local economic. Challenge faced MSME in increasing competitiveness typically related to ineffective sales and marketing approaches, inadequate active customer service, and a lack of digital knowledge among MSME members. Artificial Intelligence (AI) is a rapidly developing technology and is applied in various fields, including sales and marketing. This community service activity aims to understand the use of AI technology in collecting, analyzing, and utilizing customer data to generate information about customer behavior, sales and marketing, and potentially profitable market trends especially in MSMEs. The method includes preparation stages, surveys, development of an AI-based e-commerce platform, training in the implementation of the platform, and monitoring and evaluation of the overall implementation of the service. This activity was carried out to increase the insight of Cindur Batik MSME in optimizing product sales and marketing strategies to increase competitiveness and address global economic challenges. The result of this activity was the development of an AI-based e-commerce platform, which is used to increase marketing and sales at Cindur Batik MSME Batam. Based on this application, MSMEs partner have an understanding of the use of AI in creating image and video content for digital marketing.
SOSIALISASI PAJAK PENGHASILAN PPH UNTUK UMKM Ngaliman, Ngaliman; Titik Windayati, Diana; Sumarman, Benni; Diah Lestari, Widyanti; Kurniawati, Ely; Auzar, Silvia; Yantri, One
Jurnal Pendekar Nusantara Vol. 3 No. 2 (2026): FEBRUARI 2026
Publisher : LPPM-Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/pend.v3i2.2078

Abstract

Kegiatan sosialisasi pajak penghasilan bagi Usaha Mikro, Kecil, dan Menengah (UMKM) dilaksanakan sebagai bagian dari upaya peningkatan kesadaran dan pemahaman pelaku usaha terhadap kewajiban perpajakan. Dalam kegiatan ini, diberikan penjelasan terkait kewajiban pajak penghasilan (PPh) Final UMKM, ketentuan tarif, cara pelaporan, dan pembayaran pajak secara daring. Kegiatan ini diikuti oleh 50 pelaku UMKM dari berbagai sektor usaha di RT 002/RW 007 Teluk Mata Ikan, Kelurahan Sambau-Nongsa Kota Batam. Hasil evaluasi menunjukkan peningkatan pemahaman peserta terhadap aspek perpajakan, khususnya PPh Final UMKM. Sosialisasi ini diharapkan dapat mendorong kepatuhan pajak serta memperluas basis pajak nasional.
Co-Authors Ade Isyana Hairunnisah AHMAD FUAD Auzar, Silvia BAMBANG SATRIAWAN Dewi, Nolla Puspita Etty Sri Wahyuni Friadi, John Gandhi Sutjahjo Made, Abdul Malik Mudinillah, Adam Muhammad Fikry Ananda Syaheza Mursal Mursal Mursal Ngaliman, Ngaliman Nona Jane Onoyi Nur Andini Rianti One Yantri One Yantri One Yantri Putri Nurnilamsari R.A. Widyanti Diah Lestari Rizki Hidayat Sri Yanti Sri Yanti Sumarman, Benni Suyanto Windayati, Diana Windayati, Diana Titik Yantri, One