Article Per Year (5 Year)
p-Index From 2021 - 2026
3.712
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Bisnis Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi FINANCIAL : JURNAL AKUNTANSI Prosiding National Conference for Community Service Project Global Financial Accounting Journal Studi Akuntansi dan Keuangan Indonesia (SAKI) Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Mardianto, Mardianto
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

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
Analısıs Faktor-Faktor Yang Mempengaruhı Struktur Modal Pada Perusahaan Dı Beı Tahun 2015-2019 Mardianto Mardianto; Octaviana Octaviana
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

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

Abstract

Abstrak Penelitian ini menganalisis faktor-faktor yang mempengaruhi struktur modal. Variabel independen dalam penelitian ini berupa ukuran perusahaan, peluang pertumbuhan, profitabilitas, struktur aktiva, likuiditas dan risiko bisnis. Penelitian ini menggunakan analisis regresi data panel dengan sampel data diambil dari laporan keuangan perusahaan yang terdaftar di BEI untuk periode 2015-2019. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan risiko bisnis berpengaruh signifikan positif. Sedangkan, profitabilitas dan likuiditas berpengaruh signifikan negatif terhadap struktur modal. Penelitian ini tidak menemukan pengaruh signifikan dari peluang pertumbuhan dan struktur aktiva terhadap struktur modal.
Perancangan Sistem Pencatatan Akuntansi dengan Menggunakan Aplikasi Microsoft Access pada Toko Elite Cellular Mardianto Mardianto; Kelvin Sanjaya
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

Abstract

Elite Cellular merupakan sebuah toko seluler berlokasi di Panbil Mall Lantai Dasar No. 73, Muka Kuning, Batam, Indonesia. Toko Elite Cellular dipilih sebagai pihak untuk berkerja sama dalam pelaksanaan penelitian ini. Toko tersebut belum mempunyai sebuah sistem informasi akuntansi yang baik untuk melakukan pencatatan transaksi usaha sehingga memenuhi kriteria untuk pelaksanaan kegiatan pengabdian kepada masyarakat. Berdasarkan permasalahan yang ditemukan telah dijadikan sebagai dasar untuk perancangan sistem informasi akuntansi dengan menggunakan Microsoft Access yang dapat diimplementasikan pada usaha tersebut sehingga mampu membantu dalam melakukan pencatatan transaksi secara lengkap dan menghasilkan laporan keuangan yang akurat. Laporan keuangan yang dihasilkan berupa laporan posisi keuangan, laporan laba rugi, buku besar, laporan persediaan, laporan hutang dan laporan piutang. Sistem informasi akuntansi yang dirancang juga mampu membantu pemilik usaha untuk mengetahui lebih banyak tentang kondisi keuangan usaha secara akurat dan mengambil keputusan yang tepat
Perancangan Sistem Pencatatan Akuntansi dengan Menggunakan Aplikasi Microsoft Access pada Mas Bro Barbershop Mardianto Mardianto; Octaviana Octaviana
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

Abstract

Mas Bro Barbershop merupakan sebuah usaha yang bergerak di bidang jasa yaitu pangkas rambut yang berlokasi di Ruko Cahaya Garden Blok A No.18 dan Lovina Inn Penuin Center Blok A No.03, Batam. Mas Bro Barbershop terpilih sebagai mitra dalam pelaksanaan kegiatan pengabdian kepada masyarakat (PKM). Mas Bro Barbershop cenderung menghadapi permasalahan dalam pencatatan dan pembukuan sehingga menghasilkan kualitas laporan keuangan yang tidak sesuai dengan standar yang berlaku. Berdasarkan permasalahan tersebut, solusi yang tepat untuk membantu pemilik usaha yaitu dengan merancang sebuah sistem pencatatan akuntansi yang sederhana, namun cukup tepat dalam menghasilkan laporan keuangan yang handal. Sistem pencatatan akuntansi dirancang menggunakan Microsoft Access dengan menyediakan fitur-fitur sesuai kebutuhan usaha. Laporan keuangan yang dihasilkan berupa laporan posisi keuangan, laporan laba rugi, buku besar, laporan persediaan, laporan hutang dan laporan piutang. Sistem pencatatan akuntansi yang dirancang juga mampu menghasilkan informasi akuntansi yang membantu pemilik usaha dalam mengambil keputusan yang tepat untuk keberlangsungan usaha dalam jangka waktu yang lama
Pengaruh Kepemilikan Keluarga Dalam Memoderasi Dewan Direksi Wanita Dan Komite Audit Wanita Terhadap Manajemen Laba Cing Mei; Mardianto Mardianto
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i2.3190

Abstract

Agency theory explains the relationship between investors and management in which more information is owned by management, so it is often misused as an encouragement to engineer earnings according to their interests, which are known as earnings management. The purpose of the study was to examined the influence of female board of directors, female independent directors, and female audit committee on earnings management. In addition, also examined family ownership as moderation in the relationship of female board directors, female independent directors, female audit committee on earnings management. This study uses a quantitative type approach which was analyzed using the panel regression method through the EViews application. The sample in this study was 1.220 data with a total source of 349 non-financial companies that listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2022 which were determined based on purposive sampling method. The results showed (i) the higher percentage of women on the board of directors, the lower potential earnings management practices; (ii) there are no significant relationship was found between of female independent directors and earnings management; (iii) the higher percentage of female audit committee, the lower potential earnings management practices; (iv) Family ownership as moderation can only weaken the relationship of the female board of directors to earnings management, in other words, the leadership role of women in the board of directors is not optimal in family companies.
Perancangan dan Implementasi Sistem Pencatatan Akuntansi dengan Microsoft Access pada Sinar Bulan Bintang Kelly Kelly; Mardianto Mardianto
Prosiding Vol 5 (2023): SNISTEK
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/psnistek.v5i.8060

Abstract

This study aims to design an accounting record system using Microsoft Access to overcome the constraints and deficiencies faced by Sinar Bulan Bintang. Sinar Bulan Bintang is one of the MSMEs in Batam that operates as a minimarket. This business has been running for 18 years and during that time the owner recorded receipts and expenses manually and even making estimates based on memory. As a result, partners experience difficulties recording and bookkeeping, which results in inaccurate decisions. Therefore, the right solution to deal with this problem is to design a computerized accounting recording system through Microsoft Access. The method of collecting data is by interviewing, observing, and documenting the owners and members of Sinar Bulan Bintang. The results of this research are in the form of a system designed with Microsoft Access and available various features needed by partners. One of these features also involves generating financial reports in the form of income statements, balance sheets, capital reports, trial balance reports, and sales reports. This system allows owners and partners to make more accurate and informed decisions during their daily operations.
Asisten Mengajar Mata Pelajaran Ekonomi kepada Siswa Kelas XI SMAN 1 Batam Rizka Putri Pratama; Mardianto Mardianto
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.v7i01.10932

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) merupakan salah satu bentuk kontribusi mahasiswa aktif kepada masyarakat sekitar. Program ini dilaksanakan di SMAN 1 Batam, mengabdi kepada guru ekonomi kelas XI. Tahapan program dirangkum menjadi tiga tahap; kunjungan pertama mahasiswa ke SMAN 1 Batam; konsultasi, diskusi dan menyiapkan materi; pendampigan dalam kegiatan pembelajaran di kelas. Kegiatan pendampingan dilaksanakan tanggal 16 April 2025. Dengan susunan acara yang tersusun, dimulai dari penyajian video berita hingga sesi latihan soal. Pemaparan materi terlaksana secara lancar dan kondusif.
Do Executive Incentives Drive Performance? A Study of Manufacturing Firms in Indonesian Budi Chandra; Mardianto Mardianto; Robby Krisyadi; Claudia Christina
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 9 No 1 (2026): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v9i1.10253

Abstract

The growing disparity between executive compensation (EXECOMP) and employee wages, along with increasing concerns over the effectiveness of incentive structures, highlights the urgency of understanding how executive pay influences firm performance (FP). This study investigates whether well-aligned compensation schemes can effectively motivate executives and enhance firm value, particularly under conditions of public scrutiny and regulatory pressure. Grounded in agency theory, the study analyzes 264 observations from manufacturing firms listed on the Indonesia Stock Exchange (IDX) between 2016 and 2022. Using Ordinary Least Squares (OLS) regression analysis, the results reveal a statistically significant positive relationship between EXECOMP and FP. These findings underscore the importance of performance-based incentives in driving executive behavior and improving financial outcomes. The study contributes to the literature by offering updated empirical evidence from an emerging market context, reinforcing the strategic role of EXECOMP in promoting sustainable corporate growth.
Nexus of Gender Diversity and Corporate Governance: Ana-lyzing Their Effects on Firm Performance with Accrual Earning Management as a Moderating Factor Mardianto Mardianto; Siti Eldiani Nurrahma
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.600

Abstract

This study aims to examine the effect of board gender diversity, corporate governance quality, and accrual earnings management on firm performance. The research employs a quantitative approach using multiple regression analysis on secondary data obtained from the annual reports of companies listed on the Indonesian Stock Exchange. Firm performance is measured using return on assets (ROA), gender diversity is proxied by the proportion of female directors on the board, corporate governance quality is measured using the Corporate Governance Index (CGI), and accrual earnings management is measured using discretionary accruals based on the Jones Model. The results indicate that gender diversity has a positive and statistically significant effect on firm performance, suggesting that a higher presence of female directors is associated with better company performance. In contrast, corporate governance quality is found to have a negative and significant relationship with firm performance, indicating that higher governance scores do not necessarily translate into improved financial outcomes. Accrual earnings management also shows a positive and significant effect on firm performance, implying that higher discretionary accruals are associated with higher reported performance. This study contributes to the corporate governance literature by providing empirical evidence from an emerging market context and by highlighting the complex roles of gender diversity, governance quality, and earnings management in shaping firm performance.  
Co-Authors Budiarsyah, Gun Gun Cailin Milenia Chandra, Budi Chintia Chintia Christina Christina Cing Mei Claudia Christina Dewi Susanti Edi Edi Feeny Feeny Fernanda Yeronica Gelasia Gwyneth Gunawan Gunawan Herlina Herlina Inda Meyllya Putri Jeclyn Jeclyn Jennifer Meilisa Jenny Jenny Jerry Maytanius Juniyanti Juniyanti Kelly Kelly Kelvin Sanjaya Khellystina Khellystina Krisyadi, Robby Latycia Carin Maria Trisnawati Melisa Kurniani Melissa Melissa Octaviana Octaviana Rizka Putri Pratama Rizky Adi Mahendra Sariana Sariana Selina Selina Selvina Selvina Sisilia Wijayanti Siti Eldiani Nurrahma Thea Rahmani Victor Franky Vonnylia Vonnylia Windy Wihue Tarekar