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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

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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.

PENGARUH PELATIHAN DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN Friska Susanti Butar Butar; Irsutami Irsutami
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

The purpose of this study is to determine the effect of training and work motivation on employee performance. Training measured by the dimensions of skills and knowledge, while working motivation dimension is measured by motives, expectations, and incentives, and the employee's performance can be measured by indicators of quantity of work, quality of work, cooperation, understanding of the task, initiative, discipline and reliability. Respondents in this study were 200 employees of accounting staf who work in manufacturing companies in Batam, technique which is used to analyze this study is simple linear regression analysis. Results of the study found that training and motivation work have positive influence on employee performance. Based on these results it’s advisable for the company to provide adequate training and increase employee motivation to improve the productivity of the company. This study is confined to the accounting staf employees in manufacturing companies in Batam, so further research is recommended to use the different samples and from other types of companies.

PENGARUH KEPEMILIKAN INSTITUSIONAL, MANAJERIAL, DAN KOMPOSISI DEWAN TERHADAP PEMILIHAN AUDITOR Muhammad Ikhlash; Irsutami Irsutami
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 1 (2020): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Tujuan dari penelitian ini adalah menganalisa dampak kepemilikan institusional, kepemilikan manajerial, dan komposisi dewan terhadap pemilihan auditor baik secara parsial dan simultan. Metode anailis yang digunakan adalah metode analisis deskriptif, uji outlier, uji multikolonieritas, uji hosmer and lemeshow, uji wald dan uji nagelkerke R square. Data yang dikumpul, akan diproses menggunakan software SPSS versi 25. Berdasarkan hasil pengujian dapat disimpulakan bahwa kepemilikan institusional mempunyai pengaruh yang tidak signifikan terhadap pemilihan auditor pada perusahaan yang terdaftar di BEI. Kepemilikan manajerial mempunyai pengaruh tidak signifikan terhadap pemilihan auditor pada perusahaan yang terdaftar di BEI. Komposisi dewan direksi dan komisaris independen memiliki pengaruh signifikan terhadap pemilihan auditor.

Analisis Tingkat Kepuasan Mahasiswa terhadap Kualitas Belajar Mengajar Program Magister Akuntansi Terapan Irsutami Irsutami
JURNAL INTEGRASI Vol 4 No 2 (2012): Jurnal Integrasi - Oktober 2012
Publisher : Politeknik Negeri Batam

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

To measure the level of satisfaction of students of the Magister Akuntansi Terapan Universitas Gadjah Mada (MAKSI UGM) about quality of teaching and learning process, then the study of it done by spreading 90 questionnaires to students in the regular program of trimester I, II, III and BAWASDA. Measurement of the level of satisfaction had been designed to asking the student about perceptions and expectations of the dimensions of quality/customer satisfaction. The questionnaires are returned and completed by students as a respondent is 50 questionnaires. In General, the results showed that students feel quite satisfied of the quality of teaching and learning process that is given but there are several dimensions of quality/customer satisfaction should be attention by MAKSI UGM management to create greater levels of satisfaction.

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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