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Sari Dewi
Universitas Internasional Batam
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Upaya Edukasi Pengolahan Sampah Melalui Kegiatan Kunjungan Sosial Pada Panti Asuhan Nahdlatul Wathan Sari Dewi; Febrianty Forrensa; Vanessa Babyliany; Wirandry Baja Cahaya; Encik Mohammad Habib Tara; Sona Sembiring; Elva Elva; Jesslyn Jesslyn; Angelin Angelin; Vinelya Tan; Stevani Stevani; Steven Aditya Leonardi; Ricky Jong; Nabilla Putri Adinda; Alysia Callista Marco; Toni Toni; Anindya Putri Keisha Salsabilla; Johanes Hottua Sidabutar
National Conference for Community Service Project (NaCosPro) Vol 5 No 1 (2023): The 5th National Conference for Community Service Project 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v5i1.8261

Abstract

Sampah menjadi permasalahan serius yang dihadapi oleh seluruh negara di dunia, termasuk Indonesia. Sebagai yayasan yang didirikan untuk mendukung pendidikan anak negeri dan sebagai wadah keislaman, Panti Asuhan Nahdlatul Wathan menjadi wadah untuk menciptakan generasi penerus bangsa yang baik. Sehingga, dilakukan kunjungan sosial yang bertujuan untuk memberikan edukasi tentang pengolahan sampah 3R (Reduce, Reuse, Recycle) kepada anak-anak Panti Asuhan Nahdlatul Wathan Yayasan Ashabul Yamin, yang terletak di Tanjung Riau, Kec. Sekupang, Kota Batam, Kepulauan Riau. Hasil kunjungan menunjukkan bahwa anak-anak Panti Asuhan telah meningkatkan kesadaran lingkungan dan memahami cara mengolah sampah dengan baik dan benar, serta mampu mempraktekkan pengetahuan yang telah mereka dapatkan. Diharapkan kegiatan ini dapat memberikan dampak positif bagi anak-anak Panti Asuhan dalam menjaga lingkungan dan mengelola sampah dengan lebih baik.
Perancangan Sistem Informasi Akuntansi Menggunakan Ms. Acces pada UMKM Kedai Gorengan Qhaira Sari Dewi; Auli Figa
Nanggroe: Jurnal Pengabdian Cendikia Vol 2, No 9 (2023): Desember
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10437238

Abstract

Sistem Ms. access merupakan sarana untuk memantau operasional penjualan, stok, atau perhitungan laporan keuangan pada Kedai Gorengan Qhaira. Kegiatan pengabdian ini memberikan dampak positif dalam perekonomian lokal khususnya UMKM,serta berperan  dalam mempertahankan tradisi kuliner dan membangun hubungan positif dengan masyarakat. Hambatan bagi UMKM secara umum adalah masih kurangnya pengelolaan informasi akuntansi dan pemanfaatan teknologi dalam pengelolaan keuangan. Oleh karena itu kegiatan pengabdian kepada masyarakat ini bertujuan untuk merancang sistem informasi akuntansi laporan keuangan menggunakan Microsoft Acces terhadap UMKM Kedai Gorengan Qhaira. Hal ini membantu bisnis untukmengevaluasi dan membantu dalam pengambilan keputusan. Sistem access dapat membantu dalam menyediakan informasilaporan keuangan. Implementasi hasil yang didapatkan dari pemantauan operasional produk Kedai Gorengan Qhaira mencapai 90%, dari hal ini bahwa program Microsoft Access ini dapat membawa pengaruh besar terutama bagi penjual dan juga dapat mengetahui hasil penjualan dan data pelanggan repeat order atau pemesanan kembali pada produk Kedai Gorengan Qhaira.
ANALISIS INSTRUMEN DAN KLASIFIKASI MAQASHID SHARIA UNTUK KEBERLANJUTAN EKONOMI: STUDI KASUS BANK SYARIAH INDONESIA Sari Dewi; Antony Antony; Nany Tan; Kelvin Andreas; Julia Julia; Charline Marshella Ong; Sisilia Wijayanti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.344

Abstract

This research aims to analyze the financing instruments of Bank Syariah Indonesia, a financial institution in the banking sector that operates on Sharia principles in accordance with Islamic teachings. The analyzed instruments include mudharabah, musyarakah, ijarah, istishna, and murabahah financing. This study applies a qualitative approach with a literature review method and document analysis, facilitating data collection from secondary sources and allowing for the analysis of the percentage of financial instruments in relation to total financing. The research results reveal the trend of fund allocation by Bank Syariah Indonesia across the five types of instruments, along with their contributions as a percentage of total financing. In this context, murabahah and musyarakah instruments dominate with significant contributions, while mudharabah, ijarah, and istishna instruments have lower contributions. Additionally, this research classifies financing instruments based on the social pyramid of maqashid sharia, resulting in an in-depth analysis of the suitability of financing aspects in adhering to Sharia principles
THE EFFECT OF VOLUNTARY DISCLOSURE PROGRAM, TAX SANCTIONS AND TAX AUDIT ON TAXPAYER COMPLIANCE CASE STUDY OF BATAM CITY TAXPAYER Sari Dewi; Paskaris Paskaris
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 : Universitas Internasional Batam

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

Abstract

Taxpayer compliance is the availability of a person to pay tax rights and obligations accompanied by established rules, which is the responsibility of every taxpayer to comply. The research was carried out with the aim of knowing taxpayer compliance with taxpayer awareness as a moderation that is influenced by the variables of tax disclosure, tax sanctions, and tax audits. The sample from this study is the obligatory tax registered at the Batam City Tax Service Office, where the sample is taken as many as 240 data with test data processed using SmartPLS 3.2.9 software. The test data obtained in this study, namely the direct test, shows that taxpayer compliance is positively and significantly affected by tax sanctions, while tax audits and voluntary disclosure programs have no significant effect. The direct test also shows that taxpayer awareness moderates tax sanctions and tax audits on taxpayer compliance. However, taxpayer awareness does not moderate the voluntary disclosure program's relationship to taxpayer compliance.
ANALYSIS OF THE ROLE OF TRANSFER PRICING AND EARNING MANAGEMENT IN TAX AVOIDANCE IN INDONESIAN COMPANIES Yuki Elvira1, Sari Dewi2 Sari Dewi; Yuki Elvira
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 : Universitas Internasional Batam

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

Abstract

Indonesia is a country that cannot be separated from the problem of tax avoidance. Each country has different corporate income tax rates, for example, Indonesian and Japanese tax rates, where the Indonesian tax rate charged to entities is 25% and the Japanese tax rate charged to entities is 23%. It can be seen that Japan's tax rate is lower than Indonesia, therefore there are many companies that want to do tax avoidance. This research is basic research to solve the problem theoretically and is expected to support further theory development. This study examines the effect of independent variables consisting of transfer pricing and earnings management on tax avoidance as the dependent variable. The control variables used in this study are profitability, leverage, tangibility, liquidity, age, and company size. This study uses data from non-financial sector companies that have been audited and published on the official website of the Indonesia Stock Exchange (IDX). Time data collection methods used in this study arecross-sectionall and time series. The research data sample was obtained through a purposive sampling method, meaning that data collection was carried out by selecting research samples based on certain criteria and considerations. This study measures the level of influence of the choice variable on tax avoidance which is the dependent variable. Transfer pricing and earnings management are independent variables in this study
Pengaruh Periode Audit, Opini Audit, Keterlambatan Audit dan Kendala Keuangan Terhadap Praktik Penghindaran Pajak Joyce Tan; Sari Dewi; Hendi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 2 (2025): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i2.586

Abstract

Studi ini menganalisis pengaruh periode audit, opini audit, keterlambatan audit, dan kendala keuangan terhadap praktik penghindaran pajak selama lima tahun terakhir (2018 hingga 2022) pada perusahaan publik. Data diperoleh dari laporan tahunan perusahaan yang mencakup lima tahun terakhir. Penelitian ini juga menguji variabel kontrol, termasuk kerugian, ROA (Return on Assets), dan leverage. Hipotesis penelitian menunjukkan hubungan positif antara periode audit, opini audit, keterlambatan audit, kendala keuangan, dan praktik penghindaran pajak. Hasil penelitian mengungkapkan bahwa keterlambatan audit, opini audit, leverage, dan ROA tidak memiliki dampak signifikan terhadap penghindaran pajak, sedangkan variabel periode audit, kendala keuangan, dan kerugian berpengaruh signifikan terhadap penghindaran pajak. Temuan ini memiliki implikasi penting bagi praktik audit dan manajemen perusahaan dalam mengelola risiko pajak dan transparansi keuangan. Sumber data yang digunakan dalam studi ini adalah laporan tahunan perusahaan yang tersedia untuk umum.
Paradox of Corporate Social Responsibility and Sustainability Singgih Bayu Indra Hermawan; Sari Dewi; Erizal Wibisono Santoso
Akuisisi : Jurnal Akuntansi Vol. 22 No. 1 (2026)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v22i1.2910

Abstract

This research aims to interpret paradox of Corporate Social Responsibility through the annual and sustainability reports of PT Sat Nusapersada Tbk This study uses a strict reading method as data collection technique and reinterpretation as data analysis. The findings of this study are the existence of paradox behind the sustainability report. The paradox is in the form of a meaning that has another meaning. Therefore, this clashes with several indications of the report’s objectives. The theoretical implication is that Psychoanalysis can be used as a technical analysis seen from the seriousness of the company in reporting its annual and sustainability reports. This has an impact in practice, can assist auditors in carrying out their duties through the language written in their reports. The novelty is relationship between accounting and Žižekian Psychoanalysis in the results of this research, thus forming a new uniqueness.
Asistensi Mengajar untuk Meningkatkan Kompetensi Dasar Akuntansi di SMAN 26 Batam Femin Lovitasari; Joanna Rika Variani; Mariska Ramadana; Sari Dewi
Social Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2026): Maret 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/se.v4i2.11885

Abstract

Kegiatan Asistensi Mengajar di SMAN 26 Batam merupakan program pendukung pembelajaran akuntansi yang bertujuan untuk meningkatkan pemahaman dasar siswa-siswi terhadap konsep-konsep akuntansi. Observasi awal menunjukkan masih adanya kesenjangan pemahaman pada beberapa materi inti, sehingga diperlukan strategi pembelajaran tambahan yang lebih terstruktur. Melalui pendampingan kelas tambahan, penyusunan bahan ajar yang sistematis, serta koordinasi rutin dengan guru mitra, program ini berupaya membantu siswa-siswi membangun fondasi pengetahuan yang lebih kuat. Luaran dari program ini adalah modul pembelajaran Pengantar Akuntansi yang dirancang sesuai kebutuhan siswa-siswi sebagai sumber belajar lanjutan yang dapat digunakan oleh sekolah. Evaluasi pelaksanaan menunjukkan bahwa interaksi yang lebih intensif, pemberian latihan terarah, dan penggunaan metode pembelajaran kontekstual mampu meningkatkan keaktifan serta kepercayaan diri siswa-siswi dalam memahami materi. Dengan demikian, program Asistensi Mengajar berkontribusi dalam menciptakan proses pembelajaran akuntansi yang lebih efektif dan relevan untuk mempersiapkan siswa-siswi menghadapi perkembangan kurikulum serta kesiapan memasuki jenjang perkuliahan di bidang akuntansi dan keuangan di masa mendatang.
Reconfiguring Command Culture: Systematic Review on Organizational Dynamics and Leadership in the Military Muchamad Andi Barata; Sari Dewi; Ing Kadir; Sarfilianty Anggiani; Deasy Aseanty
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2778

Abstract

Military organizational culture plays a central role in shaping collective behavior, hierarchical structures, and leadership effectiveness. In the era of technological disruption and geopolitical complexity, military institutions encounter growing pressure to align traditional cultural values with leadership approaches that are more adaptive, transformative, and sustainable. This study seeks to explore the interplay between military organizational culture and leadership strategies, highlighting the challenges and opportunities for institutional transformation. The research employs a systematic literature review method, focusing on academic sources published within the last five years. Relevant studies were selected based on their emphasis on organizational dynamics, cultural adaptation, and leadership models in military institutions. The review process enabled the identification of prevailing themes and gaps that affect cultural and leadership integration. The results indicate that ambidextrous and transformational leadership approaches offer significant potential to strengthen flexibility, innovation, and operational effectiveness in military organizations. These approaches foster the ability to balance stability with adaptability in dynamic environments. However, findings also reveal persistent resistance to innovation and structural change, which slows the pace of cultural transformation and limits the effectiveness of leadership strategies. The discussion emphasizes the importance of embedding progressive values such as collaboration, innovation, and transparency into military culture and leadership development. Strengthening these values can reduce resistance and improve institutional capacity to adapt to future challenges. Ultimately, the study suggests that sustainable reform in military organizations requires an integrated approach that combines cultural renewal with leadership transformation.
Strategi Penguatan Karakter Kepemimpinan Siswa SMA melalui Simulasi dan Pendekatan Nonformal Berbasis Partisipasi Alfred Alfred; Aprian Dickson; Callista Josephine Tanosa; Chelsea Yuni Luis; Cindy Croula; Filbert Florenza; Ibrani Vernandez Silitonga; Janice Adora; Jasson Chiang; Juhardi Juhardi; Olivia Dwi Ramadhani Putri; Rico Lie Nardo; Wilbert Wijaya; Zara Putri Salwa; Theodesia Lady Pratiwi; Sari Dewi
National Conference for Community Service Project (NaCosPro) Vol. 7 No. 01 (2025): The 7th National Conference for Community Service Project 2025
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v7i01.11066

Abstract

Permasalahan rendahnya eksposur siswa terhadap praktik kepemimpinan nyata menjadi isu penting dalam memperkuat keterampilan sosial-personal pelajar di tingkat menengah. Kegiatan ini merancang model pelatihan berbasis partisipatif dengan pendekatan Pendidikan Masyarakat dan Simulasi Ipteks untuk memungkinkan siswa terlibat langsung dalam dinamika kepemimpinan. Program dilaksanakan di SMA Pelita Utama selama 4,5 jam, terdiri atas sesi edukatif, permainan kelompok, dan refleksi bersama. Data dikumpulkan melalui observasi informal dan kuesioner digital, yang dianalisis secara tematik dan deskriptif. Hasil kegiatan menunjukkan peningkatan partisipasi, antusiasme, serta rasa percaya diri siswa dalam konteks kerja kelompok dan pengambilan keputusan. Temuan ini memperkuat efektivitas metode experiential learning dan kegiatan berbasis simulasi dalam membentuk karakter kepemimpinan pelajar. Selain itu, pendekatan nonformal ini dinilai cocok diterapkan di sekolah dengan keterbatasan infrastruktur karena bersifat fleksibel dan tidak membutuhkan alat kompleks. Pelaksanaan yang ringkas namun intensif mampu menjembatani kesenjangan antara metode pembelajaran formal dan kebutuhan keterlibatan aktif siswa. Berdasarkan hasil tersebut, kegiatan ini direkomendasikan untuk direplikasi secara berkala guna memperkuat budaya kepemimpinan yang berkelanjutan di sekolah-sekolah menengah.
Co-Authors Alfred Alfred Alysia Callista Marco Angelin Angelin Angeline Angeline Anindya Putri Keisha Salsabilla Antony Antony Aprian Dickson Aqika Nisa Fadillah Auli Figa Callista Josephine Tanosa Charline Marshella Ong Chelsea Yuni Luis Cindy Croula Deasy Aseanty Doni Indo Elva Elva Encik Mohammad Habib Tara Erizal Wibisono Santoso Febrianty Forrensa Femin Lovitasari Filbert Florenza Fiona Fiona Handoko Karjantoro Hendi Ibrani Vernandez Silitonga Ing Kadir Irvin Ng Janice Adora Jaslyn Jaslyn Jasson Chiang Jesslyn Jesslyn Joan Joan Joanna Rika Variani Johanes Hottua Sidabutar Joyce Tan Juhardi Juhardi Julia Julia Jurnali, Teddy Kelvin Andreas Kelvin Kelvin Lisa Lisa Mariska Ramadana Muchamad Andi Barata Nabilla Putri Adinda Nany Tan Natalia Harini Olga Yolenta Olivia Dwi Ramadhani Putri Paskaris Paskaris Ricky Jong Rico Lie Nardo Ronaldo Surya Putra Sarfilianty Anggiani Singgih Bayu Indra Hermawan Sisilia Wijayanti Siti Khusnil Khotimah Sona Sembiring Stevani Stevani Steven Aditya Leonardi Sudirman Sudirman Sumantri, Sumantri Surny Surny Theodesia Lady Pratiwi Toni Toni Vanessa Babyliany Vera Vera Vinelya Tan Wilbert Wijaya Wirandry Baja Cahaya Yuki Elvira Zara Putri Salwa