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All Journal Jurnal Ekonomi Modernisasi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Owner : Riset dan Jurnal Akuntansi Jambura Accounting Review Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Akademi Akuntansi (JAA) Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Anita Anita
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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Pengaruh Independensi Dewan Direksi, Struktur Kepemilikan Perusahaan dan Koneksi Politik Perusahaan terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Anita Anita; Suryani Suryani
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 aims to examine the effect of the board of directors structure and ownership structure to corporate social responsibility disclosure in companies listed on the Indonesia Stock Exchange period 2015-2019 and examine the association of corporate political relations with the level of corporate social responsibility disclosure to determine how the relationship between the state and the corporate sector affects CSR engagement. The results showed that there was no significant relationship between board of directors structure, ownership structure, corporate political connections to the level of corporate social responsibility disclosure. This research empirically shows that managers, investors, political members and other stakeholders will not influence the corporate social responsibility disclosure in the annual report
DESIGN ACCOUNTING RECORDING AND FINANCIAL REPORTING SYSTEM AT ANEKA PANCING STORE Lisa Lim; Anita Anita
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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The purpose of this research is to design an accounting recording and financial reporting system to reflect the actual business conditions for Aneka Pancing Store. So far, owner has only done manual accounting records in books where the owner faces difficulties in determining right profit or loss. Beside that, manual recording activities take a lot of time and it is difficult to track old data. This research will be start by observing and interviewing the person concerned to analyze the operational activities and existing problems deeply. Next, the author will carry out the implementation and evaluation process. The authors will design an accounting record system using the Microsoft Access program. The system is designed as starting from the user recording daily transactions which will become a database where the database will automatically generate financial reports. The financial reporting system is expected to assist in accurate and more efficient recording of operational activities. Hence the results of the financial statements are in accordance with applicable accounting standards.
DESIGN ACCOUNTING RECORDING AND FINANCIAL REPORTING SYSTEM AT TOKO TOYS GARDEN Cindy Francesca; Anita Anita
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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The purpose of the study was to design an accounting record-keeping system for Toys Garden Store owner. The Toys Garden store has been operating for four years but does not yet have accurate and efficient Microsoft Office Access record keeping. Toys Garden stores only have a manual recording in the book, so the record-keeping is still considered quite messy. Manual accounting records will make it harder to track a company's cash flow because it can take a considerable amount of time to make financial statements each period. Over time, the use of the system will facilitate the preparation and creation of financial statements more efficiently and effectively without having to enter them manually. The author will design a financial system using the Microsoft Office Access accounting system to be able to manage the company's financial condition so that it can see expenses, revenues, and control all data that can affect the company's finances. The author will make a plan by the needs of the Toys Garden Store and create an account list form, customer list form, vendor list form, item list form, asset list form, purchase form, and sales form to present account list report, asset depreciation report, asset list report, income statement, statement of owner equity financial position, cash flow statement, purchase report, sales report, inventory report, payable report, receivable report, ledger report and after designing the system continued implementation of Toys Garden Store so that it knows the system can run properly and minimize errors. Thus, the design of the Microsoft Office Access accounting system can provide a positive relationship for toys garden stores because it has an inventory card that can help quickly check for bicycle supplies.
Penyusunan Bahan Ajar Digital Akuntansi Keuangan Kelas XI Semester 2 Pada SMK Kartini Batam Anita Anita; Nini Cartina
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

In the process of compiling digital teaching materials, the material explanation is adjusted to the syllabus provided by the school. Online media was often used as a learning activity before the Covid-19 pandemic. The discussion of the material is explained by the actual associated events where students can more easily learn the summary that has been designed on each material in the syllabus. Learning activities of students are very important in terms of assessment, the entry of graduates (freshgraduate) into the world of work is a problem for companies to recruit so that there are many unemployed people. Data collection techniques are using online media such as ebooks and the internet. The problem we face when evaluating teaching material data is the absence of partner responses to teaching materials that are ready to be sent. Online learning activities at home accompanied by teaching materials are very efficient where students can gain knowledge when facing a pandemic or review the material. In the future, digital technology is very useful, it is recommended for each school to be able to make a summary of the syllabus material related to the problems of the world of work.
Analisis Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan terhadap Modal Intelektual Anita Anita; Trifni Trifni
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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Intellectual capital provides good information in investment choices. This study aims to determine whether firm size, profitability, leverage, liquidity, audit committee size, and board of commissioners' composition have an influence on intellectual capital in companies listed on the Indonesia Stock Exchange. The existing design in this study has a quantitative character. The objects in this study are companies listed on the Indonesia Stock Exchange from 2015-2019. The results of the research firm size, profitability, liquidity, and the composition of the board of commissioners have a significant impact on intellectual capital. Meanwhile, leverage and audit committee size do not have a significant impact on intellectual capital.
Penyusunan Bahan Ajar Mata Pelajaran Finance Accounting Pada SMK Batam Business School Anita Anita; Twyra Huang
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

Teaching materials play an important role for teachers in learning process with students in schools, one of which is the Batam Business School Vocational High School. The lack of modification of teaching materials and less updated reference sources in Financial Accounting class XI odd semester is a problem that is being faced by Batam Business School Vocational High School in the midst of COVID-19 pandemic in using online learning models. This learning model utilizes available technology and applications so that the world of education can continue. The methods used to solve this problem are the interview method and the documentation method. The output of this activity, there are ten files of powerpoint and three learning videos that can be accessed on Youtube that related to material on credit sales transactions, installment sales, and drafts, accounts receivable, the method of eliminating uncollectible accounts receivable, notes receivable, accounts receivable card, accounts payable short term, accounts payable card, inventory, inventory valuation methods, and cost of goods manufactured. The results achieved from this activity are the Financial Accounting subject teacher at SMK Batam Business School felt helped in the preparation of odd semester teaching materials that would be used in the learning process with XI grade students and in accordance with the basic competencies applied in schools.
DESIGNING ACCOUNTING SYSTEM AT UD.TANG Friendty Friendty; Anita Anita
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Tang is a micro, small and medium enterprise that sells sago flour and tapioca flour. Recording transactions at UD. Tang is still done manually, recorded in the book owned by the business owner so the owner will find it challenging to know the profit or loss and the development of the business, especially in financial terms. This community service activity aims to establish a system that can produce financial reports that help the owner develop their businesses. The data collection method used in this community service activity is by conducting interviews, observation, and documentation. The result of this community service activity is forms and reports that will help the owner record transactions and produce accurate financial reports. After implementing the system, the business owner does not need to record transactions manually anymore and can find out the condition of the company by viewing reports that the system can generate.
Penyusunan Bahan Ajar Digital Akuntansi Keuangan Pada Sekolah SMK Permata Harapan Anita Anita; Vivi Marlin
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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This research is the result of compiling digital teaching materials financial accounting for Permata Harapan Vocational School. In order to prevent the spread of Covid-19, the government has established a study from home policy. Study policy from home is implemented while still involving educators and students through distance learning. The purpose of development is to produce digital teaching materials as a media in supporting the online teaching and learning process. The design of this practical work activity consists of observations and interviews, designing outputs, assisting the implementation of the outputs, and making reports. The target of this activity is to understand the obstacles that occur in financial accounting subjects experienced by schools. Study financial accounting subjects in accordance with the school curriculum, create and compile teaching materials on financial accounting. Teaching materials that have been compiled are teaching materials that are in accordance with the school's Core Competencies and Basic Competencies (KIKD).
Corporate Social Responsibility dan Kinerja Perusahaan: Financial Slack sebagai Variabel Moderasi Anita Anita; Jessica Jessica
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1830

Abstract

Company performance has become one of the efforts for an entity to survive. During COVID-19 pandemic, the performance of every company in Indonesia experienced a decline in profits, allowing the company's performance to also decline. The purpose of this research is to describe the relationship between corporate social responsibility and financial slack with company performance. With the disclosure of CSR can make a company's performance better and responded well by stakeholders. However, several previous studies reveal that the effect of CSR disclosure on company performance is still less convincing. Therefore, this study also analyzes the role of financial slack as an independent and moderating variable. This research uses quantitative type method. The data used is historical data from the last five years. The object of this research uses data from companies listed on the IDX for 5 years from the 2016-2020 period. Determination of the sample is based on purposive sampling which uses a sample selection method with certain criteria. The results show that CSR disclosure has a significant negative effect on company performance, financial slack as an independent variable has a significant positive effect on company performance and financial slack as a moderating variable weakens the relationship between company performance and CSR disclosure.
Kegiatan Coklit Mahasiswa Universitas Internasional Batam Kelompok Suku Asmat 1 di Kawasan TPS Kelurahan Tanjung Uncang Shermay Shermay; Jackson Jackson; Jhony Susanto; Putri Nabila Az-Zahra'; Muhamad Tuffail Algausy; Rendi Suriadi; Angelin Angelin; Angelica Laura Loren; Fakhri Alfitra; Vellia Licca; Angelin Putri Wanda; Anita Anita; Lisa Angelia; Siska Morales; Tommy Frank Gultom; Aditya Sabil Pratama Niza; Yati Yati; Irgi Prayoga; Leo Fernando
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.v5i1.8219

Abstract

Pemilihan umum merupakan kesempatan bagi masyarakat Indonesia untuk memilih pemimpin negara agar dapat membawa Indonesia menjadi negara yang sejahtera. Dalam pelaksanaannya terdapat instansi yang berfungsi mengawasi serangkaian proses pemilu hingga selesai dan memastikan tidak terdapat permasalahan, yaitu Badan Pengawas Pemilu (Bawaslu). Khususnya Bawaslu Kota Batam bersama dengan mahasiswa dari Universitas Internasional Batam melakukan Pencocokan Data dan Penelitian (coklit) di berbagai TPS di Kota Batam yang bertujuan untuk memastikan dan mendata permasalahan yang terjadi pada para pemilih. Metode pengambilan data adalah dengan wawancara, survei ke rumah masyarakat, dan memeriksa kelengkapan data pemilih ataupun stiker coklit pemilih. Dengan dilaksanakannya kegiatan coklit ini diharapkan dapat membantu jalannya kelancaran proses pemilu pada tahun 2024 di Kota Batam.
Co-Authors Aditya Sabil Pratama Niza Angelica Laura Loren Angelin Angelin Angelin Putri Wanda Chichi Nabilah Cahyati Cindy Francesca Debora Ratna Cempaka Delny Delny Desrika Putri Amalia Dinda Nur Aini Ellen Ellen Eren Eren Fakhri Alfitra Finia Novarisy Zultia Friendty Friendty Irgi Prayoga Jackson Jackson Jeny Jeny Jeslin Jeslin Jessica Jessica Jesslyn Jesslyn Jhony Susanto Krisyadi, Robby Lasma Krisna Monika Leo Fernando Lisa Angelia Lisa Lim Maissy Maissy Mavrict Josephino Muhamad Tuffail Algausy Muhammad Zidane Khairi Nadia Karlina Nini Cartina Nurkhalifa Fajriya Putri Hana Khairunnisa Putri Nabila Az-Zahra' Rendi Suriadi Safira Febrina Salinda Salinda Sellya Chandra Shermay Shermay Siska Morales Stella Novianti Suryani Suryani Tommy Frank Gultom Trifni Trifni Twyra Huang Vellia Licca Vivi Marlin Widijaya, Widijaya Winny Winny Yati Yati