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All Journal Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Akademi Akuntansi (JAA) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ekuilnomi Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) Jurnal Akuntansi
Supriyanto Supriyanto
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

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Design Of A Microsoft Access-Based Accounting And Internal Control System At Pasti Jaya Store Supriyanto Supriyanto; Resnika Resnika
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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The aim of this project is to provide an accurate, systematic, and reliable accounting recording system according to the needs of Toko Pasti Jaya. Toko Pasti Jaya is an individual business unit with an MSME scale (Micro, Small and Medium Enterprises) in the retail trade sector of basic commodities. The store's accounting records are still carried out using a simple bookkeeping method without an adequate and organized accounting system. In addition, the related business also does not design an efficient and effective internal control system. The implementation phase of the project is carried out by analyzing the needs of the internal control system and accounting records of business through interviews and observations. The design of databases and programs with Microsoft Access is done according to the necessities of owner. The output of the implementation phase is the presentation of a user-friendly accounting program for partners. This project contributes to designing a platform that can support the efficiency and effectiveness of business operations in accordance with the vision, mission and business objectives of Pasti Jaya Store.
Analisis Pengaruh Karakteristik Audit, Karakteristik Perusahaan, dan Audit Tenure terhadap Pergantian KAP pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Supriyanto Supriyanto; Leviana Leviana
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

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Sikap istimewa yang dimiliki seorang akuntan publik adalah independensi dalam penampilan dan pemikiran. Namun, sikap independensi akan diragukan jika terikat hubungan jangka panjang dengan klien yang mengakibatkan kurangnya kredibilitas suatu laporan keuangan yang diaudit. Oleh karena itu, perusahaan akan mengganti KAP (Kantor Akuntan Publik). Penelitian ini bertujuan untuk menguji pengaruh karakteristik audit, karakteristik perusahaan, dan audit tenure pada pergantian KAP oleh perusahaan publik di Indonesia. Penelitian dilakukan pada 475 perusahaan yang terdaftar di Bursa Efek Indonesia berturut-turut tahun 2015-2019. Penelitian ini berhasil menunjukkan variabel kualitas audit dan audit tenure berpengaruh signifikan negatif terhadap pergantian KAP, yang menunjukkan bahwa saat perusahaan telah menggunakan KAP yang bekerjasama dengan big four atau saat perusahaan memiliki hubungan ikatan yang lama dengan KAP maka akan melemahkan keputusan untuk mengganti KAP. Sedangkan untuk variabel pergantian manajemen dan kesulitan keuangan menunjukkan pengaruh signifikan positif terhadap pergantian KAP, yang menunjukkan bahwa saat perusahaan melakukan perubahan pada susunan manajemen atau sedang mengalami kesulitan keuangan maka akan memutuskan untuk mengganti KAP.
Faktor Karakterıstık Audıt, Karakterıstık Perusahaan Dan Kepemılıkan Manajerıal Terhadap Peralıhan Kantor Akuntan Publık Pada Perusahaan Yang Terdaftar Dı Bursa Efek Indonesıa Supriyanto Supriyanto; Mareta Frisilia
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

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This research is to analyze the factors that trigger the change of PAF. Audit opinion, audit delay, PAF scale are categories of audit characteristics and management changes, financial distress, company scale including company characteristics and managerial ownership as research factors. The final research summarizes that management exchanges, company scale, and audit delays have no effect on the change PAF. Audit opinion and managerial ownership have a negative effect on the change PAF, financial distress and the PAF scale have a positive effect on the change PAF. The company is facing financial problems and a big PAF will cause a change.
Analisis Pengaruh Karakteristik Audit dan Karakteristik Perusahaan Terhadap Pergantian Auditor pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI) Supriyanto Supriyanto; Novalia Novalia
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

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Penelitian dilakukan dengan bertujuan menganalisis pengaruh karakteristik audit dan karakteristik perusahaan terhadap pergantian auditor. Penelitian ini menggunakan variabel bebas yang terdiri dari reputasi kantor akuntan publik, kesulitan keuangan, pergantian manajemen, opini audit, profitabilitas, pertumbuhan perusahaan, kompleksitas perusahaan, dan ukuran perusahaan. Sampel yang digunakan merupakan perusahaan yang terdaftar di Bursa Efek Indonesia dengan laporan tahunan pada tahun 2015-2019. Pemilihan sampel menggunakan metode purposive sampling. Hasil yang diteliti menunjukkan bahwa reputasi KAP, pergantian manajemen, opini audit, kompleksitas perusahaan berpengaruh signifikan terhadap pergantian auditor. Sementara variabel kesulitan keuangan, profitabilitas, ukuran perusahaan, dan pertumbuhan perusahaan tidak berpengaruh secara signifikan terhadap pergantian auditor.
DESIGN AND IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEM IN OTAK-OTAK REGATA Jhoni Hendri; Supriyanto Supriyanto
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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This project aims to design a computerized accounting system as a solution for Micro, Small, and Medium Enterprises (MSMEs) that are still constrained by the process of transaction recording and accounting reporting. The object of this work practice using one of the MSMEs from Batam City named Otak-otak Regata. Otak-otak Regata’s accounting recording and reporting system are still relatively less effective and efficient. The target of this activity itself is an accounting system adapted to the business characteristics of Otak-otak Regata that simplify the process of recording and reporting accounting but generate reliable and accurate output at the same time. Work practice conducted in Otak-otak Regata was carried out for 1 (one) semester from September 2021 to December 2021. The initial stage carried out in this activity is the collection of information about business flow and problems faced by MSMEs through interviews and observations. The collected information is then compiled into master data for the system to be designed using Microsoft Access. The result show that the designed system can generate an accurate reports through transactions that the owner of the Otak-otak Regata input into the system’s form. Further researchers are recommended to be able to properly understand the characteristics of the community service practice object used from the early stages of the activity so that the output of the activity is in accordance with what is needed
Perancangan Pencatatan Sistem Akuntansi Pada Toko Samsung Excellent Partner Supriyanto Supriyanto; Mareta Frisilia
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Practical work carried out gives the intention of applying the theory that has been learned and then implemented in order to serve the community. This practical work is expected to design an applicable recording system. The object of practical work leads to Micro, Small and Medium Enterprises (MSME) in the city of Batam. MSMEs that do not have accurate records or still use manual accounting records. The Samsung Excellent Partner store has been around for 6 years having problems producing effective and efficient reports. Faced the problem become the report to be presented inaccurately so that decision making can go wrong. The first step is to conduct business location visits and interviews with responsible person in order to gather detailed information. The next step is programming the accounting recording system through the Microsoft Office Access program. The resulting system must be capable of and in accordance with the Samsung Excellent Partner store so that existing obstacles can be overcome. The system results contain data compliance, transaction filling forms and reliable reports. The accounting recording system readiness will be implemented in front of the Samsung Excellent Partner store. The system that has passed the implementation is expected to be able to be applied in business activities. All reports presented by the system can facilitate all steps in enriching the Samsung Excellent Partner store business.
Analısıs Pengaruh Karakterıstık Audıt, Karakterıstık Perusahaan dan Proporsı Komısarıs Independen terhadap Pergantıan Audıtor pada Perusahaan yang Terdaftar dı Bursa Efek Indonesıa (BEI) Supriyanto Supriyanto; Heni Rachmawati
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

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Pergantian auditor terjadi saat bergantinya Kantor Akuntan Publik (KAP) yang lama dengan KAP baru. Tujuan dari penelitian ini adalah untuk menganalisis faktor yang mempengaruhi pergantian auditor. Sampel dipilih menggunakan metode purposive sampling bersumber dari annual report perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2015 sampai dengan 2019. Pengujian menggunakan regresi logistik biner dan diproses menggunakan program SPSS versi 21. Hasil dari analisis data menunjukkan bahwa reputasi auditor berpengaruh signifikan positif terhadap pergantian auditor, serta profitabilitas berpengaruh signifikan negatif terhadap pergantian auditor. Sedangkan kesulitan keuangan, opini auditor, perubahan manajemen serta komisaris independen tidak berpengaruh signifikan terhadap pergantian auditor
Analisis Pengaruh Faktor Karakteristik Audit, Karakteristik Perusahaan, Dan Kepemilikan Institusional Terhadap Pergantian Auditor Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Supriyanto Supriyanto; Melinda Laisya Susanto
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

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perubahan manajemen, reputasi Kantor Akuntan Publik (KAP), kesulitan keuangan, opini audit, kepemilikan institutional, dan profitabilitas terhadap pergantian auditor. Jenis data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber dari Bursa Efek Indonesia (BEI) periode tahun 2015-2019. Teknik pengumpulan data menggunakan metode purposive sampling sehingga menghasilkan 475 perusahaan yang dijadikan sample selama 5 tahun observasi. Regresi logistik menjadi metode analisis data yang digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa reputasi KAP dan profitabilitas berpengaruh pada pergantian auditor. Opini audit, kesulitan keuangan, kepemilikan institutional dan perubahan manajemen tidak berpengaruh terhadap perganitan manajemen.
Analısıs Pengaruh Faktor Karakterıstık Audıt, Karakterıstık Perusahaan Dan Komıte Audıt Terhadap Pergantıan Audıtor Pada Perusahaan Yang Terdaftar Dı Bursa Efek Indonesıa Supriyanto Supriyanto; Novia Cristina
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

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Abstract

Abstrak Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh karakteristik audit, karakteristik perusahaan dan komite audit terhadap pergantian auditor. Sampel perusahaan yang digunakan dalam penelitian ini sebanyak 453 perusahaan yang terdaftar pada Bursa Efek Indonesia pada tahun 2015 hingga 2019. Variabel penggolongan karakteristik audit merupakan reputasi auditor dan opini audit. Variabel penggolongan karakteristik perusahaan merupakan kesulitan keuangan, pergantian manajemen, dan leverage. Data diperoleh kemudian diolah menggunakan program SPSS. Hasil penelitian menunjukkan bahwa reputasi auditor dan profitabilitas memiliki pengaruh yang signifikan terhadap pergantian auditor sedangkan kesulitan keuangan, pergantian manajemen, opini audit, komite audit, dan leverage tidak berpengaruh signifikan terhadap pergantian auditor.
HARASPACE’S ACCOUNTING SYSTEM USING MICROSOFT ACCESS Supriyanto Supriyanto; Kennily Kho
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Haraspace is a company that specializes in branding consulting with a concentration on food photography and videography. Haraspace has been running since 2019 and is located in Ruko Royal Sincom Blok A No. 03, Tlk. Tering, Batam Kota. Haraspace has decided to participate in community service initiatives as a partner (PkM). Haraspace had issues recording its company's accounting in its operational operations, which led in erroneous financial information and hampered the efficacy of its operational activities. Based on these issues, Haraspace's Microsoft Access-based accounting system was created to meet their demands. The system can generate profit or loss statement, statement of financial position, cash flow statement, trial balance, revenue report, purchase reports, debtors account, and creditors account, among other reports that explain the company's financial status. This accounting system may also generate relevant and reliable accounting data to help business owners make better business decisions. Future researchers can continue their work by migrating to a web-based system, which will simplify accounting records and allow users to access the system from any location at any time.
Co-Authors Arlina Arlina Chandra, Budi Christian Christian Eileen Mirabelle Heni Rachmawati Jhoni Hendri Jhoni Hendri Juli Angraini Julianti Cesilia Kennily Kho Leviana Leviana Mareta Frisilia Melinda Laisya Susanto Michael Learns Tay Natalia Christina Natalia Natalia Novalia Novalia Novia Cristina Novriyanti Novriyanti Pina Pina Putri Salsabella Resnika Resnika Saltycia Chairika Stella Maria Theresia Barahama Susanti Susanti Vera Laurence Liang Versia Silvana Yopie, Santi