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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) EKONOMIS : Journal of Economics and Business Jurnal Akuntansi Barelang Ihsan: Jurnal Pengabdian Masyarakat Altruis: Journal of Community Services Jurnal Pengabdian Masyarakat (ABDIRA) MOVE: Journal of Community Service and Engagement Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)
Dian Efriyenti
Universitas Putera Batam
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Pembinaan Financial Education Bagi Ibu Rumah Tangga Hikmah Hikmah; Dian Efriyenti; Khadijah Khadijah
Jurnal Pengabdian Masyarakat (abdira) Vol 1, No 2 (2021): Abdira, Oktober
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v1i2.11

Abstract

Housewives have a very big role in determining the future, especially in the field of education. Therefore, there is a need for financial education for children and understanding of parents. Based on the observations of the servants before doing the service, housewives did not understand how to introduce financial education to children and families. This service will be carried out for 5 meetings with the material for each meeting will be different to solve existing problems. The methods given during this service are lectures, tutorials and exercises. The housewives of Bengkong Permai Housing after the service have knowledge and understanding related to financial education, this can be seen from the exercises carried out at the end of the meeting. It is hoped that the results of the activities carried out by housewives can be useful for families and introduce financial education to children and families in order to create good family financial health.
Pembinaan Pengelolaan Keuangan Dengan Aplikasi ABSS Accounting Pada UKM Snack dan Cookies di Kota Batam Dian Efriyenti; Tukino Tukino
IHSAN : JURNAL PENGABDIAN MASYARAKAT Vol 2, No 2 (2020): Jurnal Ihsan (Oktober)
Publisher : University of Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ihsan.v2i2.5329

Abstract

Survey dilapangan kurangnya sumber daya manusia yang memiliki keahlian atau skill dibidang akuntansi serta memakan biaya untuk pembelian peralatan komputer dan software pada sistem komputerisasi pada badan-badan usaha kecil tersebut. Metode yang digunakan dalam pembinaan Usaha Kecil Menengah Snack Dan Cookies Kota Batam yang akan diberikan yaitu metode survei, metode ceramah, metode diskusi dan metode latihan. Tujuan dari hasil kegiatan pembinaan yaitu diharapkan UKM Snack dan Cookies mampu memahami pencatatan serta tujuan dalam catatan laporan keuangan, mampu menganalisis dan membuat laporan keuangan secara mandiri sesuai dengan siklus akuntansi setiap periodenya, mampu menyusun laporan keuangan dengan bantuan program ABSS, dapat meningkatkan kinerja keuangan UKM Snack dan Cookies. Hasil dari pengabdian UKM merasakan masih perlu penyesuaian terhadap penyusunan laporan keuangan yang berstandar akuntansi keuangan entitas tanpa akuntabilitas publik untuk penginputan data keuangan dengan aplikasi ABSS Accounting untuk meningkatkan kinerja keuangan UKM.
Pembinaan Penyusunan Laporan Keuangan Dan Pemberdayaan Pemasaran Berbasis E-commerce Pada UKM Bank Sampah Mandiri Kota Batam Dian Efriyenti; Tukino Tukino
Altruis: Journal of Community Services Vol. 2 No. 1 (2021): Altruis
Publisher : University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/altruis.v2i1.15533

Abstract

The implementation of community service activities that will be carried out is in the form of fostering the preparation of financial reports and marketing empowerment based on e-commerce for small and medium-sized enterprises of bank sampah Mandiri. Based on the results of interviews in the field, this Mandiri Garbage Bank UKM has problems in marketing production and financial records. The methods used in coaching the SME Bank Sampah Mandiri that will be provided are survey methods, The results of the SME service feel that there is still a need for adjustments to the preparation of financial statements with financial accounting standards for entities without public accountability, there has been a separation of financial reports that have been commonly prepared by SMEs through business profits and personal cash and the availability of SME social media pages that are run by participants and understand it. about what to do with the page to maximize sales.
PENGARUH KECERDASAN EMOSIONAL, PERILAKU BELAJAR TERHADAP TINGKAT PEMAHAMAN AKUNTANSI DENGAN KEPERCAYAAN DIRI SEBAGAI VARIABEL PEMODERASI PADA PERGURUAN TINGGI SWASTA DI BATAM Dian Efriyenti
JURNAL AKUNTANSI BARELANG Vol 2 No 2 (2018): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

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Abstract

This study is expected for accounting students to be confident that affects empathy, because students who have high confidence will be easy to empathize with others and further improve emotional intelligence in the understanding of accounting. The sign of a student understanding of accounting is not only shown from the values obtained in the course but also if the student is to follow and be able to master the concepts related, accounting science that has been acquired so far can be applied in social life or in other words in practice the world of work. Research sample at University of Riau Islands, University of Batam and International University of Batam amounted to 82 respondents. The results showed the results of emotional intelligence and learning behavior partially and simultaneously affect the level of understanding of accounting. While confidence moderate the relationship between emotional intelligence with the level of understanding of accounting, but not significant.
Financial Literacy Development On Housewives As A Basis For Building Family Financial Resilience Hikmah; Dian Efriyenti; Khadijah Khadijah
MOVE: Journal of Community Service and Engagement Vol. 2 No. 2 (2022): November 2022
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v2i2.137

Abstract

The implementation of community service activities that will be carried out in the form of Financial Literacy Development for Housewives as a Basis for Building Family Financial Resilience in Barelang Mega Jaya Sejati Housing. The number of problems that have been encountered, the performance of a woman is at stake because she is required to harmonize and regulate the amount of income and increase in some basic necessities and daily needs. In addition to problems regarding financial management and lack of understanding of financial literacy, the problem that the service wants to minimize is related to the lack of knowledge of housewives related to fintech. This service will be carried out for 5 meetings with the material for each meeting will be different to solve existing problems. The methods provided during this service are lectures, tutorials and exercises related to financial literacy. Barelang Mega Jaya Sejati housewives already have an understanding of the importance of financial education in managing household finances so that the planning can run smoothly.
Improving Student Competence MYOB Accounting, Data Processing, and Financial Literacy at Tanjung Pinang SMK Negeri 1 Dian Efriyenti; Hikmah Hikmah; Khadijah Khadijah
MOVE: Journal of Community Service and Engagement Vol. 2 No. 5 (2023): May 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v2i5.181

Abstract

The ability of students of SMK Negeri 1 Tanjung Pinang Accounting Department in the field of data processing is still very low, so it is necessary to provide training in the form of application practise using MYOB computers so as to gain expertise at the national level. The sustainability of the results of this activity is that vocational students are able to input and output financial results with the help of MYOB software. The continuation of this activity is to record finances to record financial reports. Students of SMK Negeri 1 can prepare standard financial reports for small and medium micro-financial entities in accordance with the financial reporting cycle. Students understand the accounting cycle and the preparation of financial reports according to entity financial accounting standards without public accountability. Students of SMK Negeri 1 understand the use of MYOB accounting practices from physical evidence to producing financial reports. And students are aware of the importance of using banking services and products and choosing strategies and taking risks.
Analisis Pengendalian Internal dan Faktor-Faktor yang Mempengaruhi Kecurangan Akuntansi pada Perusahaan di Kota Batam Dinda Sukmarianti; Dian Efriyenti
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.774

Abstract

In the current era, cases of accounting fraud in companies in Batam City occur repeatedly. Many mass media are reporting on this so that for the public, the case of accounting fraud tendency does not seem to be an open secret anymore. The purpose of this study is to analyze the influence of internal control on accounting fraud factors in companies in Batam City. The analytical methods used in this study are quantitative analysis and use descriptive statistical tests, validity tests, reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis tests. Taking samples using the purposive sampling method, researchers collected primary data using questionnaires given to accounting staff at companies in Batam City with a total sample of 122 respondents. The results showed that the effectiveness of internal control affects the tendency of accounting fraud with a sig value of 0.007>0.05; Observance of Accounting Rules and Unethical Behavior affects the Tendency of Accounting Fraud with a sig value of 0.001<0.05; The suitability of compensation simultaneously affects the Tendency of Accounting Fraud with a sig value of 0.010<0.05. The value of the coefficient of determination (R Square) is 0.720 or 72%, while the remaining 28% is explained by variations in other variables that are not present in this study model.
Analisis Pengaruh Ukuran Perusahaan, Leverage Dan Profitabilitas Terhadap Tax Evoidance Pada Bank Riau Kepri Tbk Viola Syukrina E. Janrosl; Dian Efriyenti; Dedi Riyanto
Prosiding Vol 1 (2018): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

Tax avoidance is an arrangement to minimize or eliminate the tax burden by considering the tax consequences. The case of BCA's objection to the tax correction made by the Directorate General of Tax (DGT). BCA considers that the DJP correction on fiscal profit of Rp 6.78 trillion should be reduced by Rp 5.77 trillion. Reason of BCA for having transfer asset transactions to IBRA. Where indication leads to tax avoidance. This study aims to test and provide empirical evidence of the influence between firm size, profitability and leverage against tax avoidance at Bank Riau Kepri Islands. This type of research is categorized in causative research. The population in this research is Bank Riau Kepri in 2015-2017. Sample selection by purposive sampling method. The data used in this research is secondary data obtained from www.idx.co.id. Data collection techniques with documentation techniques. The data were analyzed by multiple regression analysis with SPSS 22. The test result showed that firm size measured by CETR had significant influence on Tax avoidance, Leverage measured by debt equity ratio (DER) had positive and significant influence on Tax avoidance (Y) and Profitability as measured by Return On Assets (ROA) have a significant effect on Tax avoidance (Y). For further research should add other variables that affect the tax avoidance of companies such as ownership structure and audit committee.
Analisis Intellectual Capital Terhadap Net Profit Margin pada Perusahaan Asuransi Hermaya Ompusunggu; Dian Efriyenti; Aura Adenilla
Prosiding Vol 3 (2020): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

This study aims to analyze intellectual capital on net profit margin. The sample collection technique used is purposive sampling, from 14 insurance companies listed on the Indonesia Stock Exchange, which meet the sample criteria of 11 companies. The data analysis method used in this research is by using SPSS software. From the data analysis, the results show that partially, human capital has a significant effect on net profit margin where human capital has a tcount of 7.687 with a significance of 0.000 smaller with a significance level of 0.05, so Ho1 is rejected and Ha1 is accepted. Structural capital has a significant effect on net profit margin. where structural capital has a tcount of 5,500 with a significance of 0,000, smaller with a significance level of 0.05, so Ho2 is rejected and Ha2 is accepted. Relational capital has an effect on but not significant to net profit margin where relational capital has a tcount of 1.214 with a significance of 0.230, which is greater with a significance level of 0.05, so Ho3 is accepted and Ha3 is rejected, and simultaneously, human capital, structural capital and relational capital have a significant effect on net profit margin where the regression value has a significance of 0.000, a value less than 0.05 or a significant value <α so that Ho4 is rejected and Ha4 is accepted.
Analisis Ukuran Perusahaan Dan Corporate Governance Terhadap Manajemen Laba Di Bursa Efek Indonesia Reni Kusuma Wardhani; Dian Efriyenti
Prosiding Vol 4 (2022): SNISTEK
Publisher : LPPM Universitas Putera Batam

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Abstract

The low level of good corporate governance control in a company will increase earnings management behavior which causes problems and causes losses to the company. Population taken from on the Indonesia Stock Exchange in the 2016-2021. Samples that meet the criteria are 8 data. Based on the results of the t test Firm Size (SIZE) a significant value of 0.003 < 0.05 and a t-count value of -3.134 < -2.028 partially firm size (SIZE) has a negative and significant effect on earnings management. In managerial ownership (KM) the significant value is 0.481 > 0.05 and the t value -0.711 > -2.028 partially managerial ownership (KM) has a negative but not significant effect on earnings management. Then for institutional ownership (KI) significant value 0.924 > 0.05 and t value -0.096 > -2.028 partially institutional ownership (KI) has a negative but not significant effect on earnings management, and simultaneously or f test: firm size (SIZE), managerial ownership (KM) and institutional ownership (KI) have a significant effect on earnings management (DA) with a significance value of 0.001 < 0.05 and the result of f arithmetic is 7.310 > 2.87.
Co-Authors Agnes Mulyani Argo Putra Prima Aura Adenilla Dedi Riyanto Dinda Sukmarianti Hermaya Ompusunggu Hikmah Hikmah Khadijah Khadijah Marentina Nofatilofa Poniman Poniman Reni Kusuma Wardhani Risca Azmiana tukino, tukino Viola Syukrina E. Janrosl