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PEMBUATAN VIDEO PENGENALAN PROFESI AKUNTANSI UNTUK MENARIK MINAT SISWA MENJADI AKUNTAN Riri Zelmiyanti; Irsutami Irsutami; Muhammad Zaenuddin; Muslim Ansori; Mega Mayasari; Seto Sulaksono Adi Wibowo; Anjelina Anjelina; Hanny Oktaria; Afriyanti Hasanah; Winanda Wahana Warga Dalam; Vina Kholisa Dinuka
MINDA BAHARU Vol 6, No 1 (2022): Minda Baharu
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jmb.v6i1.3499

Pengabdian ini bertujuan untuk memperkenalkan profesi akuntan terhadap calon mahasiswa. Profesi akuntan menjadi salah satu bidang ilmu yang mengalami pergeseran akibat adanya revolusi industri 4.0. Salah satunya pekerjaan akuntan akan bisa digantikan membuat laporan keuangan banyak program-program yang bisa digunakan tidak harus akuntan yang menggunakan. Perkembangan teknologi mengakibatkan profesi akuntan underestimate terkait dampak teknologi terhadap bidang pekerjaan akuntan. Disisi lain banyak asumsi dilapangan akuntan sebatas memeberikan laporan keuangan padahal banyak aspek keahlian yang dihasilkan akuntan, menganalisis laporan keuangan, administrasi pajak, auditing dan lainnya. Akuntan juga bisa bekerja di berbagai sektor baik sektor pemerintahan, public, dan privat. Oleh karena itu dibutuhkan sosialisasi yang lebih gencar terkait profesi akuntansi. Pengabdian ini dilakukan dengan cara membuat video pengenalan profesi akuntansi. Pembuatan video ini ditujukan untuk calon mahasiswa akuntansi untuk meyakinkan mereka bahwa akuntan merupakan suatu profesi yang sangat banyak peluangnya. Setelah menampilkan video disebarkan kuesioner respon responden. Hasil kuesioner menunjukan bahwa banyak responden yang tertarik untuk menjadi akuntan. Informasi yang didapatkan terkait profesi akuntan berasal dari berbagai sumber salah satunya media social.

Pengaruh Fraud Diamond terhadap Kecurangan Laporan Keuangan Dewi Rizky Octariyanti; Muhammad Zaenuddin
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 10 No 2 (2022): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2022
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v10i2.4641

The purpose of this study is to find out how external pressure, ineffective monitoring, auditor turnover and director turnover affect financial statement fraud. quantitative approach is taken in the research method. A sample of 69 manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018 became the focus of this study using secondary data. The Beneish M-Score model is used to measure the dependent variable, namely financial statement fraud, while the independent variables are external pressure, ineffective monitoring, auditor turnover and director turnover. Non probability sampling as a sampling technique and purposive sampling as a sampling technique. This study uses SPSS version 20 for logistic regression analysis as a data analysis technique. The test results show that financial statement fraud is influenced by external pressures, but is not affected by ineffective monitoring, auditor turnover and director changes.

PENERAPAN ALGORITMA RSA UNTUK KEAMANAN PESAN INSTAN PADA PERANGKAT ANDROID Muhammad Arif Zaenuddin; Dadang Iskandar Mulyana
CKI ON SPOT Vol 9, No 2 (2016): CKI ON SPOT
Publisher : STIKOM CKI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (571.788 KB)

This time the use of smart phone is very popular among every circle of society, especially Android base device. Start form low end society to mid high society are so familiar with Android base smartphone. One of feature that is use by many Android users is Instant Messenger. Instant Messenger is favored because it speed to transmit message and cost that relatively low, it count base on size of data that transmitted. As many user that use this service secrecy feature to ensure safety of text that is send is became main attention of users. Cryptography is one solution that can be use and develop to keep secrecy of instant messenger. With encryption, secrecy and safety of text can be made. Cryptography have many technique to do encryption of text or message, one of those technique that have high security and hard to decode is RSA algorithm. Implementation of RSA algorithm to Instant Messenger application is to encrypt message using public key before message is transmit. On receiver side using private key that generated to decrypt received message. Purpose of this this is to make sure message can only be read by intended receiver. If message is receive by unintended receiver then send information will be hard to understand, because message that is received only show number of codes that hard to described. Message that is send is receive by server application and be continued to intended receiver.Keywords: Android, Instant Messenger, RSA

FAKTOR-FAKTOR YANG MEMPENGARUHI NON PERFORMING LOAN PADA BANK DI INDONESIA Muhammad Zaenuddin
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 7 No 1 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v7i1.5046

This study aims to examine the effect of return on asset, size, operating expense operating income, solvency ratio, and loan to depostio ratio on non performing loan of bank companies listed on the Indonesia Stock Exchang (IDX) for period 2013-2017. This study uses secondary data with a purposive sampling technique. The sample used in this research is 40 companies with a total observation of 200 data. The analysis technique used is panel data regression analysis. The results of the research found that size had a positive effect on non performing loan, operating expense operating income had a positive effect on non performing loan, return on asset had no effect on non performing loan, solvency ratio had no effect on non performing loan, and loan to deposit ratio had no effect on non performing loan

Institutional Failures in Decentralization: Insight from Batam, Indonesia Zaenuddin, Muhammad; Kumorotomo, Wahyudi; Erlangga, Irwita
JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 28, No 1 (2024): May 2024
Publisher : Magister Ilmu Administrasi Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jkap.93507

Batam’s development began in 1970 by the Batam Authority (now called BP Batam) and was projected as an industrial area. At that time, Batam was transformed into a city with growth above the average national economic growth. Yet, the contrasting situation occurred after the implementation of regional autonomy in Batam. The presence of the Batam City Government as an executor of regional autonomy has a very strong legal and political position. Therefore, this paper focuses on institutional failures which have implications for the decline of the economy during the decentralized era. The methodology used in this research is descriptive exploratory, which extracts information from primary and secondary data. Primary data was obtained using surveys and interviews with expert informants. The data was analyzed using the Delphi method and Analytical Hierarchy Process (AHP). The results of the study showed that the problem was institutional dualism between the Batam City Government and BP Batam, which had implications for legal uncertainty. The Delphi method resulted in recommendations for the Free Trade Zone (FTZ), Special Economic Zones (SEZ), and the implementation of special autonomy in Batam. Meanwhile, the Analytical Hierarchy Process (AHP) method resulted in a finding that special autonomy was the best policy choice. The concept of asymmetric decentralization based on economics is a possible model of special autonomy. However, in its implementation, further stages are needed to prepare a special law regarding the substance of specialization given to Batam.

Institutional Failures in Decentralization: Insight from Batam, Indonesia Zaenuddin, Muhammad; Kumorotomo, Wahyudi; Erlangga, Irwita
JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 28, No 1 (2024): May 2024
Publisher : Magister Ilmu Administrasi Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jkap.93507

Batam’s development began in 1970 by the Batam Authority (now called BP Batam) and was projected as an industrial area. At that time, Batam was transformed into a city with growth above the average national economic growth. Yet, the contrasting situation occurred after the implementation of regional autonomy in Batam. The presence of the Batam City Government as an executor of regional autonomy has a very strong legal and political position. Therefore, this paper focuses on institutional failures which have implications for the decline of the economy during the decentralized era. The methodology used in this research is descriptive exploratory, which extracts information from primary and secondary data. Primary data was obtained using surveys and interviews with expert informants. The data was analyzed using the Delphi method and Analytical Hierarchy Process (AHP). The results of the study showed that the problem was institutional dualism between the Batam City Government and BP Batam, which had implications for legal uncertainty. The Delphi method resulted in recommendations for the Free Trade Zone (FTZ), Special Economic Zones (SEZ), and the implementation of special autonomy in Batam. Meanwhile, the Analytical Hierarchy Process (AHP) method resulted in a finding that special autonomy was the best policy choice. The concept of asymmetric decentralization based on economics is a possible model of special autonomy. However, in its implementation, further stages are needed to prepare a special law regarding the substance of specialization given to Batam.

PERTUMBUHAN DAN KELANGSUNGAN HIDUP BENIH IKAN NILA Oreocromis niloticus DALAM SISTEM RESIRKULASI DENGAN BAHAN PENYARING YANG BERBEDA Muhammad Zaenuddin; I Wayan Sutresna; Bagus Dwihari Setyono
Jurnal Perikanan Unram Vol 6 No 1 (2015): Jurnal Perikanan
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jp.v6i1.50

Ikan nila merupakan komoditas perairan darat yang potensial untuk dikembangkan. Peningka tan produksi ikan nila, dapat dilakukan melalui budidaya seeara intensif dengan pemberian makanan yang berkualitas,serta melalui perbaikan kualitas air. Pada budidaya ikan nila selain keberadaan oksigen, NH3 merupakan faktor pembatas pertumbuhan, pada tingkat konsentrasi 0,18 mg/I dapat menghambat pertum buhan ikan sehingga kualitas air harus selalu dijaga. Tujuan dari penelitian ini adalah untuk mengetahui pen garuh penggunaan bahan aktif yang berbeda sebagai bahan penyaring terhadap pertumbuhan dan kelangsungan hidup ikan nila dengan sistem resirkulasi. Hasil uji ANOYA menunjukkan penggunaan bahan penyaring yang berbeda berupa PA: pasir + arang, PZ: pasir + zeolit, PZA: pasir + zeolit + arang dan K: kontrol berupa pa sir menunjukkan hasil tidak berbeda nyata terhadap pertumbuhan ikan nila perlakuan PZA eenderung menin gkatkan pertumbuhan berat maupun panjang ikan dengan niali pertumbuhan panjang mutlak hingga 35,21 mm sedangkan pertambahan berat mutlaknya hingga 10,83 g. Kelangsungan hidup menunjukkan hasil yang berpengaruh nyata. Perlakuan PZA menunjukkan hasil kelangsungan hidup yang paling tinggi yaitu 93,75%.

STRATEGI KEBIJAKAN PEMBANGUNAN DI KOTA BATAM Muhammad , Zaenuddin
Elastisitas : Jurnal Ekonomi Pembangunan Vol. 5 No. 1 (2023): Elastisitas, Maret 2023
Publisher : Universitas Mataram

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

Batam telah menjadi salah satu kota dengan pertumbuhan terpesat di Indonesia. Sejak dibangun pada tahun 1970-an oleh Otorita Batam (saat ini bernama BP Batam), Pulau Batam telah berkembang dan memiliki berbagai keunggulan secara ekonomi. Titik awal permasalahan krusial yang dihadapi Kota Batam adalah sejak diterapkannya otonomi daerah di Batam. Kehadiran Pemerintah Kota Batam pada tahun 2000 sebagai pelaksana otonomi daerah dan memiliki kedudukan hukum dan politik yang sangat kuat, memunculkan fakta munculnya dualisme kelembagaan dengan Badan Pengusahaan (BP) Batam yang telah hadir sejak tahun 1970-an. Penelitian ini bertujuan untuk mendapatkan gambaran apa saja permasalahan yang dihadapi oleh Kota Batam terkini dan alternatif solusi kebijakan apa yang dapat diterapkan di Batam. Metodologi yang digunakan dalam penelitian ini adalah deskriptif eksploratif, selain menggunakan data sekunder, juga menggali sumber data primer dengan cara melakukan survei dan wawancara langsung dari berbagai narasumber di Batam yang dianggap expert, memahami dan/atau sebagai pelaku kebijakan di Batam. Dari hasil penelitian, diketahui bahwa permasalahan utama yang dihadapi oleh Kota Batam secara berurutan adalah adanya dualisme kelembagaan dan/atau kewenagan antara Pemerintah Kota Batam dan Badan Pengusahaan Batam, makin menurunnya investasi dan tingkat pertumbuhan ekonomi di Batam, masalah pengangguran, adanya ketidakpastian hukum dikarenakan sering terjadinya pergantian kebijakan di Batam, masalah perburuhan, penurunan daya saing Batam, dan permasalahan sosial di Batam. Selain itu, dari hasil penelitian juga memunculkan beberapa alternatif kebijakan yang dapat diterapkan di Batam, antara lain dipertahankan kebijakan Free Trade Zone (FTZ) di Batam, penerapan kebijakan Kawasan Ekonomi Khusus (KEK) di Batam, dan menerapkan otonomi khusus di Batam.

Pelatihan Kewirausahaan Hidroponik Sebagai Alternatif Bisnis Rumahan dan Peningkatan Ketahanan Pangan Keluarga di Masa Pandemi Covid-19 Irsutami, Irsutami; Arniati, Arniati; Sinarti, Sinarti; Handayani, Yosi; Andayani, Nur Rahmah; Anjelina, Anjelina; Hasanah, Afiyanti; Dalam, Winanda Wahana Warga; Kurniawan, Dedi; Zaenuddin, Muhammad; Hidayat, Rahmat
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 5 No. 1 (2023): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v5i1.4104

Ketahanan Pangan di Masa Pandemi Covid19 menjadi masalah yang dihadapi masyarakat saat ini. Untuk itu, Politeknik Negeri Batam akan melakukan kegiatan pengabdian masyarakat dalam bentuk pelatihan hidroponik. Tujuannya adalah untuk meningkatkan pengetahuan dan keterampilan masyarakat dalam memanfaatkan lahan yang terbatas dan barang-barang bekas di sekitar rumah untuk mendukung program peningkatan ketahanan pangan. Adapun metodologinya akan dilakukan secara luring dengan menerapkan protokol kesehatan. Peserta akan diberikan materi dan praktik pengelolaan hidpronik meliputi penanaman, perawatan, dan pemasaran. Dengan kegiatan ini diharapkan masyarakat bisa memenuhi kebutuhan pangan berupa sayur sayuran yang sehat, memperoleh tambahan penghasilan dari kegiatan menjual hasil budidaya tanaman hidroponik, mengurangi sampah plastik atau pipa dan menjadikannya bermanfaat dan membantu masyarakat mengurangi kejenuhan dan stress yang tinggi akibat adanya PHK dan pembatasan kegiatan di luar rumah

Pelatihan Penyusunan Dokumen Sertifikasi Halal Bagi UMKM di Kota Batam Kurniawan, Ded; Setiyanto, Adi Irawan; Darmawan, Arif; Ansori, Muslim; Restu, Fedia; Aprilia, Elin; Widiastuti, Hanifah; Zaenuddin, Muhammad; Wijayanti, Ita; Rasarandi, Farouki Dinda
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 5 No. 1 (2023): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v5i1.4558

This service activity has two objectives. First, increasing the understanding of halal certification for MSMEs in Batam City. Second, helping SMEs in Batam City to prepare halal certification documents. This activity is carried out to overcome problems in MSMEs regarding the management of halal certification. This activity is expected to be useful for MSME Managers so that they understand the urgency of halal products, then MSME products are halal certified, and finally as a means of student learning. Based on the results of the assistance, many MSMEs want to take care of halal certification but are still confused about the preparation. This activity contains socialization, training, and mentoring. Assistance is provided to 6 (six) business units.

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