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All Journal JURNAL INTEGRASI JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION Minda Baharu JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ACE : Accounting Research Journal

Irsutami Irsutami

Politeknik Negeri Batam

Author-ID : 3510102

Economics, Econometrics & Finance Other

Published : 15 Documents Claim Missing Document

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Articles

Title

Level of Student Satisfaction on Quality of Private Higher Education Service Irsutami Irsutami; Apri Apri
Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The research examines the level of student satisfaction with quality of services of university. Quality of service is measured by the five dimensions namely Tangible, Reliability, responsiveness, Assurance and Empathy. The data used in this research is primary data therefore this research using a questioner. Distributed questioner to students as many as 80 active academic year 2014/2015. Successfully complete questionnaires and return as many as 80 questionnaires. Measuring the level of satisfaction by asking the perceptions and expectations of students against five dimensions of quality. In general, the results showed that the research feel quite satisfied with the service quality dimensions, but there are several indicators in the dimensions that should be of concern GBSB organizers to create better satisfaction.

Motivation of Job Seekers to be Civil Servants Irsutami Irsutami; Andre Agus Setiawan Sitepu
Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The large number of companies established in Batam city resulted to the opening of the many jobs. But the large number of private companies erected in Batam is not making job seekers to lose their interest to register themselves into the civil service. In 2014 there are 3.873 people who apply to be civil servants for 94 formations. The purpose of this research is to investigate the main motivation of job-seeker on Batam to become civil officer, based on gender restriction and family factor. Sample used in this research are 268 university students that have been studied public sector accounting on Batam. To determine the results, writer used qualitative research method with questionnaire. Gathered data are analyzed with confirmatory factor analysis. Stabilized future and secure environment are the main factor for the job-seeker on Batam to become civil officer, based on gender restriction and family factor. This study intended specifically to the staffing Agency of Batam to be material consideration in hiring. This research is limited to students who have studied public sector accounting in batam, then the author suggested to expand the sample in the future research.

Motivation of Private High School Fresh Graduated Students on Batam in Choosing the Accounting Education Irsutami Irsutami; Muhammad Fikri
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307270

The purpose of this research is to investigate how vocational high school graduated students on Batam are motivated in terms of choosing the accounting education in a university. Variables that are used on this research are social and economic background, career factor and cost factor toward motivation of vocational high school graduated students on Batam in terms of choosing accounting education in a university. Population in this research is all students on vocational high schools and private high schools on Batam. There are 354 vocational high school and private high schools students on Batam.The results of this research indicates that social and economic background factor has positive impact on graduated students’ motivation, career factor has positive impact on graduated students’ motivation, and cost factor also has positive impact on graduated students’ motivation in terms of choosing the accounting education in a university.

The Procedure of Credit Sales Irsutami Irsutami; Ayu Novita Sari
Journal of Applied Accounting and Taxation Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1306811

The purpose of the study is to know and understand the preparation, paying, and reporting of Income Tax Article 23 on the use the procedure is a step-by-step phasing and the order of the work in order to achieve objectives efficiently and effectively. In carrying out its operational activities of the company must have a standard operational procedure in order for any activity that occurs in the company running smoothly and more? Writing this final Task is devoted on the discussion of the procedures existing in credit sales companies, from the results of the study showed that the procedure of credit sales process on PT Agung Toyota Sekupang occurred in processing the documents of the credit constraints, i.e. consumers who will purchase the credits still do not know the procedures that exist in the company so that the sales process be delayed. This research suggests that companies should be more stressed to the salesman for more thorough and unequivocal to the consumer in conveying system of procedures that apply to the company, ask again whether consumers already understand over procedures and requirements that are applied by the company.

Perancangan Sistem Pengendalian Internal Berbasis COSO pada Program Studi di Politeknik Negeri Batam Irsutami Irsutami; Sinarti Sinarti; Jessica Olifia
Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Tujuan dari penelitian ini adalah untuk melakukan perancangan sistem pengendalian internal yang berbasis Committee of Sponsoring Organizations (COSO) pada Program Studi Akuntansi Manajerial pada Jurusan Manajemen Bisnis di Politeknik Negeri Batam. Pengumpulan data dilakukan dengan inspeksi dokumen dan wawancara kepada beberapa pihak yang terkait, sedangkan metode analisisnya adalah deskriptif yakni dengan menjelaskan setiap komponen sistem pengendalian internal COSO yakni 1) Lingkungan Pengendalian, 2) Penilaian Risiko, 3) Aktivitas Pengenlaian, 4) Informasi dan Komunikasi, dan 5) Pemantauan dengan merujuk pada Visi dan Misi Program Studi Akuntansi Manajerial. Hasilnya berupa seperangkat sistem pengendalian internal berbasis COSO untuk program studi Akuntansi Manajerial yang dapat diterapkan untuk mengendalikan sistem pembelajarannya.

Mendeteksi Kecurangan Laporan Keuangan Menggunakan Model Beneish Irsutami Irsutami; Rizky Sapriadi
Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

This study aimed to determine the effect of eight Beneish variables on earnings management in detecting fraudulent financial statements in property, real estate and building construction companies listing on the Indonesia Stock Exchange in 2014 - 2018. The population in this study is 80 companies in property, real estate and building construction sector. The sampling technique uses purposive sampling. The method of data collection used archival data collection techniques in the database. Data analysis used descriptive analysis using the Beneish ratio index, the classic assumption test and simple linear regression analysis. The results showed that DSRI (DaysoSalesoinoReceivableoIndex), SGI (SalesoGrowthoIndex), DEPI (DepreciationoIndex), TATA (TotaloAccrualotooTotal AssetsoIndex), and LVGI (LeverageoIndex) variables significantly influence earnings management in detecting fraudulent financial statements in sample companies. While the GMI (Gross MarginoIndex), AQI (AssetoQualityoIndex), and SGAI (Selling, GeneraloandoAdministrative Index) no significant effect on earnings management in detecting fraudulent financial statements in sample companies.

Kompetensi Lulusan Mahasiswa Akuntansi Menghadapi Era Industri 4.0 Mega Mayasari; Anjelina Anjelina; Irsutami Irsutami
Journal of Applied Accounting and Taxation Vol 5 No 1 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Penelitian ini bertujuan untuk mengetahui apakah sertifikasi kompetensi yang selama ini diperoleh mahasiswa di jenjang perkuliahan akan digunakan di dunia kerja/industri. Penelitian ini juga ingin mengetahui persepsi industri terkait dengan skill mahasiswa Akuntansi Politeknik Negeri Batam yang telah bekerja di industri, dan mengetahui skill yang diperlukan lulusan mahasiswa Akuntansi agar dapat bersaing di Era Industri 4.0. Sampel dari penelitian ini adalah Bagian HRD/atasan langsung mahasiswa Prodi Akuntansi dan Prodi Akuntansi Manajerial Politeknik Negeri Batam yang telah magang atau bekerja. Penelitian ini merupakan penelitian deskriptif kuantitatif. Hasil dari penelitian ini menunjukkan bahwa Sertifikasi kompetensi yang selama ini diadakan oleh jurusan manajemen bisnis ternyata memang dibutuhkan di dunia kerja yaitu sertifikasi SAP, TUK, MYOB. Persepsi industri terkait dengan skill mahasiswa Akuntansi Politeknik Negeri Batam skill yang sudah dimiliki adalah pembelajaran yang aktif dan strategis, berpikir analitis dan inovatif, skill kemampuan analitis dan daya pikir kritis, skill kreativitas, originalitas dan inisiatif, skill kecerdasan emosional, kemampuan memecahkan masalah yang sulit dan skill logika penyelesaian masalah, reasoning dan penuh ide. kemampuan analisis sistem dan evaluasi. kepemimpinan dan kemampuan memberikan pengaruh kepada lingkungan sosial dan kemampuan programming dan teknologi desain. Skill yang diperlukan lulusan mahasiswa Akuntansi agar dapat bersaing di Era Industri 4.0 hasil perangkingan industri adalah skill pembelajaran yang aktif dan strategis skill berpikir analitis dan inovatif, skill kreativitas, originalitas, dan inisiatif, skill kemampuan programming dan teknologi desain, skill kecerdasan emosional, skill logika penyelesaian masalah, reasoning, dan penuh ide, skill kepemimpinan dan kemampuan memberikan pengaruh kepada lingkungan sosial, skill kemampuan memecahkan masalah yang sulit, skill kemampuan analisis sistem dan evaluasi dan skill kemampuan analitis dan daya pikir kritis.

Siklus Konversi Teaching Factory Manufacturing of Electronic (TFME) Politeknik Negeri Batam Mega Mayasari; Irsutami Irsutami; Muhammad Irsyad Halim
Journal of Applied Accounting and Taxation Vol 7 No 2 (2022): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v7i2.4697

This study aims to find an accurate picture of all production activities that run at the Batam State Polytechnic Teaching Factory Laboratory through system and procedure documentation whose results become the basis for designing systems and procedures and producing procedures in the production cycle that have considered internal control aspects at the Batam State Polytechnic Teaching Factory Laboratory. The research method used is descriptive qualitative. This research began with brainstorming with the Teaching Factory manager on the ongoing systems and procedures to get an overview of the existing conditions with survey procedures through interviews with the TFME manager. The next stage is to survey the parts related to production, starting from order acceptance, production, and post-production. The object of research is the production cycle that occurs in TFME involving several procedures, namely production order procedures, purchase requisition procedures, price quote request procedures and supplier selection, purchase order procedures, purchase return procedures, procedures for requesting and releasing goods from the warehouse, production monitoring procedures and cost accounting, procedures for returning goods at the warehouse, procedures for recording working hours and direct labor costs and procedures for finished products and recording of factory overhead charges. The survey results were then documented in procedures and continued with analysis to be carried out to the procedure design stage. The results of the documentation and analysis show that almost all procedures do not pay attention to internal control aspects, which consist of segregation of functions, authorization systems, and sound practices.

Co-Authors Afriyanti Hasanah Andre Agus Setiawan Sitepu Anjelina Anjelina Apri Apri Arif Darmawan Ayu Novita Sari Chici Ramdhaniah Danar Irianto Friska Susanti Butar Butar Hanny Oktaria Jessica Olifia Mayasari, Mega Muhammad Fikri Muhammad Ikhlash Muhammad Irsyad Halim Muhammad Zaenuddin Muslim Ansori Riri Zelmiyanti Rizky Sapriadi Seto Sulaksono Adi Wibowo Sinarti, Sinarti Titin Dolizna Chayani Vina Kholisa Dinuka Winanda Wahana Warga Dalam Yuni Sartika Sitorus

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