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All Journal Jurnal Mirai Management Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi FINANCIAL : JURNAL AKUNTANSI Ilomata International Journal of Tax and Accounting Jurnal Ilmiah Akuntansi Kesatuan Aksara: Jurnal Ilmu Pendidikan Nonformal Budimas : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Academia Open Jurnal Inovasi Penelitian Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Pengabdian kepada Masyarakat Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Jurnal Profita : Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Basic and Applied Accounting Research Journal International Journal of Trends in Accounting Research Economic, Accounting Scientific Journal (CASH) Jurnal Sistem Informasi, Akuntansi dan Manajemen Summa : Journal of Accounting and Tax
Muhammad Isa Alamsyahbana
Prodi Akuntansi Sekolah Tinggi Ilmu Ekonomi (STIE) Pembangunan Tanjungpinang
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Pelatihan Peningkatan Kualitas Pengelolaan Keuangan BUMDES Di Kabupaten Bintan Muhammad Isa Alamsyahbana; Afrizal Afrizal; Armansyah Armansyah
Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Vol 2, No 2 (2022): June
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/dikmas.2.2.345-356.2022

Abstract

Kabupaten Bintan merupakan salah satu wilayah kabupaten di Provinsi Kepulauan Riau yang memiliki cukup banyak BUMDes. Setidaknya BUMDes tersebut tersebar di 9 wilayah Kecamatan se-Kabupaten Bintan dengan berbagai macam jenis usaha. Dalam menjalankan operasionalnya, BUMDes sering mengalami kendala, dimana salah satunya yaitu kendala dalam membuat laporan keuangan BUMDes. Pelatihan di buat dengan tujuan untuk memberikan pemahaman dan pengalaman kepada pengelola BUMDes dalam menyusun kaporan keuangan BUMDes berdasarkan Permen No 3 Tahun 2021. Selain itu, peserta juga diajak untuk mencoba menggunakan aplikasi akuntansi berbasis internet bernama Si Apik sebagai alternatif pembuatan laporan keuangan berbasis teknologi. Pelatihan diikuti dengan antusias dan response yang baik dari peserta dan diharapkan acara seperti ini dapat dilaksanakan secara berkelanjutan oleh dinas terkait dan melibatkan banyak akademisi maupun praktisi.
ANALISIS PENGGUNAAN APLIKASI SIPBOS DALAM PENGELOLAAN DANA BOS DI KECAMATAN BINTAN TIMUR Nurfitri Zulaika; Ulfa Oktavani Nasution; Ika Rani Kusuma Dewi; Muhammad Isa Alamsyahbana; Ranti Utami
Jurnal Inovasi Penelitian Vol 2 No 12: Mei 2022
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i12.1523

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui penggunaan Aplikasi SIPBOS dalam pengelolaan dana Bantuan Operasional Sekolah ( BOS ) pada sekolah dasar di Kecamatan Bintan Timur. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif. Pengumpulan data dilakukan melalui wawancara dan observasi. Pengolahan data dilakukan dengan teknik triangulasi, dengan melihat hasil wawancara lalu dikaitkan dengan observasi di lapangan mengenai ketersediaan sarana prasarana, sumber daya manusia yang menjalankan aplikasi, cara kerja aplikasi, dan ketersediaan dokumen pengelolaan dana BOS hasil output dari aplikasi SIPBOS sehingga diperoleh hasil yang dapat dijadikan sebagai kesimpulan penelitian. Hasil dari penelitian ini adalah ketersediaan jaringan internet yang kurang memadai pada beberapa sekolah di Kecamatan Bintan Timur dan keterbatasan operator aplikasi yang juga masih dirangkap oleh bendahara menjadi kendala dalam pengelolaan dana BOS. Sehingga ketersediaan dokumen pengelolaan dana BOS yang lengkap dari hasil pengolahan data dengan aplikasi SIPBOS tidak berimbas pada ketepatan waktu pengiriman laporan penggunaan dana BOS ke Dinas Pendidikan Kabupaten Bintan. Dapat disimpulkan penggunaan Aplikasi SIPBOS dalam pengelolaan dana BOS harus didukung oleh sarana prasarana dan sumber daya manusia yang memadai, agar penggunaan aplikasi ini semakin efektif dalam pengelolaan dana BOS baik untuk ketersediaan dokumen pengelolaan maupun ketepatan waktu pengiriman laporan.
ANALISIS LAPORAN KEUANGAN PADA PT. BAINTAN ANUGERAH BERSAMA DI TANJUNGPINANG Muhammad Isa Alamsyah; muhammad isa alamsyahbana; Aulia Dewi Gizta; M Syafnur
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1: Januari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.385 KB)

Abstract

Abstract: : This research is motivates by the phenomena that writer found from Baintan Anugerah Bersama Company’s financial statements which is shows the fluctuative performance from 2013-2016. Cash flows statement’s also have the fluctuative report’s in positive and negative values that we can analyze about the company’s financial performance. This research is a descriptive qualitative research that give some descriptions about the object of it’s research includes Balance Sheet, Income Statement and Cash Flow Statement. Data collection technique is from documentary and literature study. Data will analyze by Horizontal Analysis, Vertical Analysis, Cashflows Analysis and Profitability Analysis to measure financial statement’s performance. The result of this research that show us the financial statement’s performance of Baintan Anugerah Bersama company from 2013-2016 is good enough, but still need some evalutions from the management to increase their profitability because the profit margin averages under 2% and it still can increase by pushing their operational costs.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK DAERAH SEBELUM DAN SESUDAH PENERAPAN SISTEM TAPPING BOX DALAM UPAYA MENGOPTIMALKAN PENDAPATAN ASLI DAERAH (PAD) KOTA TANJUNGPINANG fauzi; hendy satria; muhammad isa alamsyahbana; novi chandra saputra
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1: Januari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.931 KB)

Abstract

Abstract: The purpose of this study was to analyze the effectiveness and contribution of local tax revenues before and after the application of the tapping box system in an effort to optimize the local revenue (pad) of the city of Tanjung Pinang. This type of research is descriptive qualitative, the type of data used in this study is secondary data. The data collection technique is done by using interviews, documentation, observation and literature study. The data analysis technique uses effectiveness analysis and contribution analysis. From the results of this study, it can be concluded that the level of effectiveness of hotel tax receipts, restaurant taxes, and entertainment invites before the application of the tapping box system in 2016-2017 shows very effective criteria and after the application of the tapping box system in 2018-2019 shows very effective criteria. for hotel tax in 2016 it was 101.27%, in 2017 it was 108.26%, in 2018 it was 103.22%, and in 2019 it was 100.00%. for restaurant tax in 2016 it was 119.40%, in 2017 it was 111.43%, in 2018 it was 105.46%, and in 2019 it was 112.26%. for entertainment tax in 2016 it was 118.53%, in 2017 it was 108.70%, in 2018 it was 104.11%, and in 2019 it was 100.27%.
Analisis Penerapan SPI Dan Akuntansi Forensik Dalam Upaya Pendeteksian Fraud Secara Dini Muhammad Isa Alamsyahbana; Budi Zulfachri; Nurfitri Zulaika; Andres Putranta Sitepu; Tommy Munaf
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 8, No 2 (2022): May 2022
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.8.2.1343-1356.2022

Abstract

Kecurangan dapat terjadi dimana saja baik dilakukan dalam sektor pemerintahan maupun swasta untuk memperoleh keuntungan secara pribadi maupun kelompok. Salah satu kasus kecurangan juga pernah terjadi pada perusahaan PT Asuransi Central Asia Cabang Batam, dimana terdapat beberapa oknum yang terindikasi telah melakukan kecurangan dan ditindak lebih jauh oleh auditor eksternal. Adapun tujuan penelitian ini yaitu mengetahui pemahaman perusahaan tentang konsep fraud dan pencegahannya, 2) mengetahui penerapan sistem pengendalian internal pada perusahaan dalam mendeteksi fraud secara dini dan 3) mengetahui tentang konsep akuntansi forensik yang diterapkan oleh perusahaan dalam pendeteksian fraud secara dini. Penelitian merupakan penelitian deskriptif kualitatif dengan menggunakan tiga metode pengumpulan data, yaitu partisipasi, observasi dan wawancara. Hasilnya menunjukkan bahwa perusahaan telah mengetahui konsep kecurangan dan pencegahannya dengan baik. Penerapan sistem pengendalian internal perusahaan pada dasarnya telah dijalankan dengan baik, dengan terpenuhinya berbagai komponen yang membentuk pengendalian internal yang kuat dan konsepsi akuntansi forensik telah dilaksanakan dengan baik di dalam perusahaan.
Corporate Governance , Characteristics on Dividend Policy: Evidence From Indonesia Hendy Satria; Muhammad Isa Alamsyahbana; Rachmad Chartady; Fauzi Fauzi; Novi Chandra Saputra
Ilomata International Journal of Tax and Accounting Vol. 2 No. 4 (2021): October 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (270.909 KB) | DOI: 10.52728/ijtc.v2i4.364

Abstract

This research aims to explore the instability of the dividend distribution policy of listed companies on the Indonesian stock exchange. Researchers use several main variables as indicators to measure their impact on dividend policy. The samples used are 75 manufacturing companies. Data analysis technology uses descriptive statistical analysis and E Views 6. 0 as data processing tools. The results of this study show that the audit committee has a negative and insignificant influence on dividend policy. At the same time, independent committees, public interest, company size and profitability have a positive and significant impact on dividend policy.
Penerapan Komputer Akuntansi Dengan Aplikasi Si Apik Pada Cv Riharo Mielne Muhammad Isa Alamsyahbana; Ranat Mulia Pardede; Meidi Yanto; Tiara Wulandari; Vanisa Meifari
Jurnal Mirai Management Vol 7, No 2 (2022)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v7i2.2152

Abstract

Based on the research, the formulation of this research is how to apply technology-based financial accounting using the application (SI APIK) on CV Riharo Mielne. The purpose of the study was to determine the application of financial accounting using the technology-based SI APIK application on CV Riharo Mielne. The method used in this study is qualitative, with documentation and observation data collection techniques, the object of this research is CV Riharo Mielne’s business. The benefit of this research is to provide convenience for companies in managing finances using the SI APIK application. The results of this study are that so far CV Riharo Mielne does not prepare financial reports due to the owner's lack of understanding of accounting principles, the preparation of financial reports through the SI APIK application makes financial recording easier and more automatic. It can be concluded that the recording of financial transactions has been simple by CV Riharo Mielne so far through recording cash in, cash out and customer receivable records, by compiling financial records using the SI APIK application. CV Riharo Mielne can arrange financial transactions easily and automatically and can easily print output financial statements. Keywords : MSMEs, financial records, SI APIK
ACCOUNTING TREATMENT OF HISTORICAL ASSETS BASED ON INTERPRETIVIST PARADIGM Hendy Satria; Novi Chandra Saputra; Juhli Edi S; M Isa Alamsayahbana; Fauzi Fauzi
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.634 KB) | DOI: 10.56107/penanomics.v1i1.1

Abstract

This study aims to determine the accounting application for the Department of Revenue and Financial Management and Regional Assets of the Tanjungpinang City Government in the recognition, assessment, presentation and disclosure of the Grand Mosque of Sultan Riau Penyengat in financial statements. This research is expected to provide clearer information regarding historical aset accounting standards. This study uses a qualitative case study approach. Data were collected through primary data. through respondent interviews and secondary data from supporting documents. The results of this study indicate that the recognition of historical asets in this mosque has no "value" because it is not easy to determine the age or value of these historic asets. The practice of accounting for historic asets at the Grand Mosque of Sultan Riau Penyengat has met the standards set by the government, because there is an assessment and presentation of historical asets has been carried out in the notes to the financial statements.
GOOD TO GREAT EFFECT – CASE STUDY AT MERDEKA CHOPPER GOLD, TBK M. Syafnur; Fauzi Fauzi; Aulia Dewi Gizta; M. Isa Alamsyahbana; Novi Chandra Saputra
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (440.771 KB) | DOI: 10.56107/penanomics.v1i1.2

Abstract

Good to Great effect is a concept developed by one of the writers and researchers named Jim Colins, where according to him there are companies that have above good abilities which then lead the company to become a great company. In this study, the researcher took one of the companies that have these indications, although currently being hit by the Covid 19 pandemic, the company's performance continues to increase. The population of this study are companies in LQ45 with a sample that is engaged in mining. The data analysis method uses financial report indicators for 5 years running fundamental analysis and stock return analysis. The results show that the MDKA company meets the characteristics as a Good to Great Effect company.
CONTROLLER ACTIONS TO REDUCE LOSS OF ASSETS Muhammad Isa Alamsyahbana; Maria Vilistasia
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 8, No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v8i2.466

Abstract

This study aims to determine the role of the controller in an effort to reduce inventory loss at the Utama Hardware store. The theory used includes agency theory, the role of the controller, and the internal control system. Agency Theory explains how the relationship between company’s owner and management in a company, that some times there was a different goals. This research method is included in qualitative research, using primary data and data obtained through interviews and field observations. The results of this study indicate that the role of a controller in an effort to minimize the risk of losing inventory, namely by implementing an appropriate assessment system for inventory, every purchase and sale of goods will be recorded, checking on incoming goods and outgoing goods, adjusting the order notes for goods with incoming goods, so that if there are errors in incoming goods can be directly informed to the store owner, apply good relations and communication between employees, and implement a control system for goods inventory to carry out supervision in order to reduce the risk of unbalanced goods.Keywords: Controller, Internal Control System, Inventory
Co-Authors Afriyadi Afrizal Afrizal Amelia, Suci Andrea Ciptha Antania, Livia Armansyah Armansyah Armansyah Armansyah Arthur Simanjuntak Aulia Dewi Gizta Bambang Sambodo Budi Zulfachri Charly Marlinda Chartady, Rachmad Dandy Lucky Pratama David Dwi Malya Putra Dewi Monalisa Dhea Amanda Aulia Putri Dian Ocviasari Eka Kurnia Saputra Eko Murti Saputra Elvina Elvina Ewdia Meylin Lilipory FAUZI fauzi Fauzi Fauzi Fauzi Fauzi Firman Ardiansyah Haiqal Imansyah Hardiansyah, Ricky Hasnah Fauziah Hasnarika, Hasnarika Helen Henisha Auliananda Herman Herman Ika Rani Kusuma Dewi Imran Ilyas Indra Bastian Tahir Juhli Edi S Juliani Sari Siregar Juliani Sari Siregar Khairi, Muhammad Dahlan Kinanti Rahmadhani Kurnia, Sri Lina Oktafiani M Syafnur M. Fachri Riauan M. Iqbal Sesaria Maria Vilistasia Marlinda, Charly Martin Yehezkiel Sianipar Masyitah As Sahara Melisa Melisa Mohamad Hammam Pardiansyah Mohammad Iqbal Sesaria Muhammad Isa Alamsyah Muhammad Isa Alamsyah Muhammad Nursyahdani Muhammad Rizki Mutiara Adinda Febrian Nasution, Finalesvita Br. Novelia Tia Anelda Novi Chandra Saputra Novi Darmayanti Novi Komalasari Novica Indriaty Novita Kristiani Waruwu Nurfitri Zulaika Nurul Despurnama Sary Nurul Nurul Nurul Rahmaini Oktavia, Aii Melia Putri Oktavianka, Fanny Pratiwi Tri Utari Putri, Widy Andini Qurrotal Qolbiyah Raja Yulianita Sarazwati Raja Yulianita Sarazwati Ramadhona, Herpandi, Ranat Mulia Pardede Ranti Utami Ranti Utami Rezario Febrianta Chandra Rezky pranatha Rizky Ramadhana Putra Salihi Salihi Salihi, Salihi Salsabil Nabila Arifin Sambodo, Bambang Sasrya Elsana Satria, Hendy Satrio Bimo Saputro Selvi Wahyuningsih Selvia Andita Shely Joeana Silvia Yohani Sinta Saputri Siregar, Juliani Sari Sitepu, Andres Putranta Sri Kurnia Sri Kurnia Sulistyowati, Hani Surya Violita Arifin SYAIFUL BAHRI Telaumbanua, Isihati Tiara Wulandari Tommy Munaf Ulfa Oktavani Nasution Utami, Ranti Vanisa Meifari Viena, Viena Vilistasia, Maria Vina Amalia Putri Welly, Yerisma Wenni Rahma Azura Wiwin Vartina Wong, Yi Yanto, Meidi Yuritanto, Yuritanto