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All Journal Measurement : Jurnal Akuntansi JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) REKAMAN (Jurnal Riset Ekonomi Bidang Akuntansi dan Manajemen) Scientific Journal of Reflection : Economic, Accounting, Management and Business Owner : Riset dan Jurnal Akuntansi eCo-Buss Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi Barelang Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Puan Indonesia Economic Reviews Journal Abdi Cendekia: Jurnal Pengabdian Masyarakat ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Jurnal Sosial dan Sains Postgraduate Management Journal Jurnal Pengabdian Ibnu Sina Realible Accounting Journal Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Jurnal Ekonomi Kreatif Indonesia Jurnal Inovasi Bisnis Indonesia (JIBI) International Journal of Economics, Business and Innovation Research JURNAL LIGA ILMU SERANTAU Aktsar: Jurnal Akuntansi Syariah
Maya Richmayati
Universitas Ibnu Sina
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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PENGARUH QUALITY CONTROL, SIKLUS PRODUKSI, DAN MANAJEMEN PERSEDIAAN BARANG JADI TERHADAP PENGENDALIAN INTERNAL DI PT. SAT NUSAPERSADA TBK Augustine, Anggie Putri; Richmayati, Maya; Fadlilah, Andi Hidayatul
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.9954

Abstract

The urgency of this research lies in the importance of effective internal control in enhancing operational efficiency and reducing the risk of errors in production. This study employs a quantitative method using multiple regression analysis to examine the influence of each variable on internal control. The findings reveal that the Production Cycle has the most significant impact on internal control, followed by Quality Control and Finished Goods Inventory Management. The simultaneous test (F-test) also indicates that all three variables collectively have a significant effect on internal control. The coefficient of determination (R²) of 92.7% suggests that the research model is highly effective in explaining the variations in internal control. In conclusion, the Production Cycle, Quality Control, and Finished Goods Inventory Management significantly influence internal control at PT. Sat Nusapersada Tbk. Therefore, it is recommended that the company optimize the management of these three variables to improve operational efficiency and strengthen the existing internal control system. This study provides valuable insights for the company in addressing challenges in the increasingly competitive manufacturing industry.
PENGARUH GOOD CORPORATE GOVERNANCE, MEKANISME BONUS DAN TUNNGELING INCENTIVE TERHADAP PRAKTIK TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR MAKANAN DAN MINUMAN PERIODE 2020-2023 Damayanti, Alvia; Richmayati, Maya; Laili, Nur Isra; Ramadhany, Andi Auliya; Fadlilah, Andi Hidayatul
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.9958

Abstract

From 2020 to 2023, this research looks at food and drink manufacturing businesses listed on the Indonesia Stock Exchange to see how transfer pricing is affected by good corporate governance, bonus mechanisms, and tunneling incentives. Purposive sampling was used to choose data from consolidation financial reports, which were then analyzed using multiple linear regression. According to the results, Good Corporate Governance considerably decreases Transfer Pricing, suggesting that executive discretion is limited by independent supervisory scrutiny. It seems that performance-based incentives are not the main factor driving Transfer Pricing, since Bonus Mechanisms have a positive but negligible influence. At the same time, Tunneling Incentives) cut down on Transfer Pricing, which means that more oversight and less such tactics are possible with more foreign ownership. The analyzed variables good corporate governance, bonus mechanism and tunneling incentive all show significant correlations with Transfer Pricing, according to the correlation analysis. With an Adjusted R Squared value of 0.266, the model suggests that the variables under investigation account for 26.6% of the variation in Transfer Pricing, while other, unexplored factors contribute to the remaining 73.4%
SOSIALISASI DAN EDUKASI KONSEP BANK SAMPAH SERTA EKONOMI SIRKULAR KEPADA MASYARAKAT DI KELURAHAN GALANG BARU, KECAMATAN GALANG, KOTA BATAM Piariska, Suci; Rahmadani, Wulan; Ramanda, Melda; Neva, Ivena; Rivana, Farrah Pradwita; Aramadaniyas; Putri, Alifia Sulistyani Aryana; Anjani, Analinda Putri; Richmayati, Maya
Jurnal Pengabdian Ibnu Sina Vol. 5 No. 1 (2026): Januari 2026
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/j-pis.v5i1.1191

Abstract

Waste management has become an increasingly serious environmental issue along with population growth and the intensification of community activities, particularly in developing areas. Low public awareness of sustainable waste management often leads to waste accumulation, which negatively affects environmental quality, public health, and local ecosystem balance. This community service program aimed to improve community understanding and active participation in waste management through the implementation of the waste bank concept and circular economy principles. The activity was conducted in Galang Baru Village, Galang District, Batam City, using a participatory approach that actively involved community members. The program included socialization on the environmental and health impacts of waste, interactive education on the economic value of waste, and technical training on proper sorting of organic and inorganic waste. The results showed a significant improvement in participants’ knowledge of waste bank operations and the potential of waste as an alternative economic resource. As a tangible outcome, the community successfully initiated the establishment of an independent waste bank and began applying household recycling practices. Although challenges remain, such as changing long-standing habits and limited supporting infrastructure, strong community enthusiasm serves as important social capital. The sustainability of this program is expected to support community economic independence while promoting long-term environmental conservation.
Audit as a Catalyst: Enhancing the Impact of Sustainable Management Accounting on Islamic Bank Performance Ompusunggu, Hermaya; Mustika, Ita; Richmayati, Maya; Khadijah, Khadijah; Yuniati, Sasmita
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 2 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i2.34598

Abstract

This study examines the effect of Sustainable Management Accounting (SMA) on the performance of Islamic banks, with the audit function as a moderator. Based on Legitimacy Theory, this study explains how SMA practices—which integrate environmental, social, and ethical aspects into budgeting, cost control, and performance measurement—improve financial and non-financial performance. This study employs a quantitative approach, utilising primary data. The population in this study consists of managers, internal auditors, and members of the Sharia Supervisory Board of Islamic banks in the Riau Islands Province, totalling 102 respondents. The data analysis used is SEM-PLS. The results show that SMA has a significant positive effect on performance, and the audit function strengthens this relationship. The findings confirm that high audit quality enhances the effectiveness of SMA, transparency, and stakeholder trust. This study expands the Legitimacy Theory and recommends integrating SMA with strong audit oversight to enhance governance and long-term value.
Pengaruh Biaya Produksi, Persediaan, dan Penjualan terhadap Laba Bersih pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Yulita Sari; Maya Richmayati; Khadijah Khadijah; Andi Aulia Ramadhani; Ita Mustika
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9464

Abstract

This study was motivated by the importance of understanding the factors that affect the net profit of manufacturing companies, particularly production costs, inventory, and sales, as a basis for making more effective financial decisions. This study aims to examine the effect of production costs, inventory, and sales on net profit in manufacturing companies listed on the Indonesia Stock Exchange in 2021. This study used a quantitative approach with a survey design, involving 40 companies selected through purposive sampling. Data were collected from annual financial statements and analyzed using multiple linear regression with the assistance of SPSS 25. The results showed that production costs had a significant effect on net profit (t = 3.498; significance = 0.001), whereas inventory (t = -0.052; significance = 0.959) and sales (t = 0.636; significance = 0.529) had no significant effect. Simultaneously, the three variables had a significant effect on net profit (F = 22.385; significance = 0.000). The Adjusted R Square value of 0.622 indicates that 62.2% of the variation in net profit can be explained by production costs, inventory, and sales. This study concludes that production costs are the most determining variable affecting net profit; therefore, companies need to prioritize more effective production cost management to improve financial performance.
PENGARUH PENYAJIAN, AKSESIBILITAS, DAN KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS PELAPORAN KEUANGAN PERUSAHAAN PADA SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Rini Dewi Sahputri; Baru Harahap; Ferdila Ferdila; Maya Richmayati; Khadijah Khadijah
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11511

Abstract

ABSTRACT This study aims to examiine the effect of financial statement presentation,accessibility, and quality on financial reporting accountability in transportation sector  companies during 2020–2024. A quantitative approach was applied using secondary data from annual financial reports selected through purposive sampling. Variables were measured through content analysis with interval scales covering presentation completeness, ease of access, information quality, and accountability indicators. The data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression with the assistance of SPSS version 25. The results indicate that, in general, companies demonstrate fairly good levels of presentation, accessibility, quality, and accountability, although variations still occur across firms and periods. Partially and simultaneously, financial statement quality appears to be the strongest factor in explaining accountability, followed by presentation and accessibility. These findings highlight the importance of information openness, accessible reporting, and high-quality financial information in strengthening stakeholder trust and corporate accountability practices Keywords: Accountability, Presentation, Accessibility, and Quality in the Transportation Sector
Analisis Good Corporate Governance terhadap Penghindaran Pajak (Tax Avoidance) Hermaya Ompusunggu; Afdal Afdal; Maya Richmayati
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2666

Abstract

This study is to analyze corporate good governance on tax avoidance in consumer good companies listed on the IDX for the period 2018-2022. The sample technique in this study used purposive sampling. Data collection techniques in this study using documentation techniques by documenting the annual reports of consumer goods and beverage manufacturing companies from 2018-2022. The method of data by conducting descriptive analysis, classical assumption test and the last is the t test and f test to see the results of this study. The results of this study are institutional ownership and the board of commissioners have no significant effect on tax avoidance, while audit quality partially has a significant effect on tax avoidance. And simultaneously institutional ownership, the board of commissioners and audit quality have a significant effect on tax avoidance.
Implementasi Penginputan Data BPHTB dan Pembuatan Kode Billing PPh pada Transaksi Jual Beli Notaris Lusi Aulia Putri Winarti; Maya Richmayati; Baru Harahap
Abdi Cendekia : Jurnal Pengabdian Masyarakat Vol 5 No 3 (2026): September
Publisher : Yayasan Zia Salsabila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61253/abdicendekia.v5i3.1032

Abstract

Kegiatan Pengabdian kepada Masyarakat melalui Kuliah Kerja Lapangan (KKL) bertujuan untuk meningkatkan kompetensi mahasiswa dalam bidang administrasi kenotariatan dan perpajakan melalui keterlibatan langsung pada aktivitas pelayanan di Kantor Notaris Alamsyah Harahap, S.H., M.Kn. Kegiatan dilaksanakan pada 7 April hingga 7 Juli 2026 dengan mendukung pelaksanaan administrasi kantor secara langsung di bawah arahan pembimbing lapangan. Bentuk kegiatan yang dilakukan meliputi penginputan data Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) melalui sistem Bapenda, pembuatan kode penagihan Pajak Penghasilan (PPh) melalui sistem Direktorat Jenderal Pajak (DJP), pembuatan invoice, penyusunan laporan bulanan, pemrosesan dokumen melalui Sistem Pengelolaan Pertanahan (LMS) BP Batam, serta berbagai kegiatan administrasi lainnya. Pelaksanaan kegiatan memberikan kontribusi dalam mendukung kelancaran pelayanan administrasi di kantor notaris sekaligus meningkatkan pemahaman dan keterampilan mahasiswa dalam pengelolaan dokumen, administrasi perpajakan, serta pemanfaatan sistem digital. Selain itu, kegiatan ini turut mengembangkan sikap profesional, seperti ketelitian, kedisiplinan, tanggung jawab, komunikasi, dan kemampuan beradaptasi di lingkungan kerja. Melalui kegiatan pengabdian ini, mahasiswa dapat menerapkan ilmu yang diperoleh selama perkuliahan untuk mendukung pelayanan administrasi kepada masyarakat serta memperoleh pengalaman kerja yang bermanfaat sebagai bekal memasuki dunia professional.
Implementasi Kegiatan Administrasi pada Unit General Support PT Bank Tabungan Negara (Persero) Tbk Batam Madefys Dwi Saputri; Maya Richmayati; Khadijah Khadijah
Abdi Cendekia : Jurnal Pengabdian Masyarakat Vol 5 No 3 (2026): September
Publisher : Yayasan Zia Salsabila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61253/abdicendekia.v5i3.1035

Abstract

Kuliah Kerja Lapangan (KKL) merupakan salah satu bentuk implementasi pembelajaran yang bertujuan memberikan pengalaman kerja nyata kepada mahasiswa melalui penerapan ilmu yang diperoleh selama perkuliahan di lingkungan profesional. Artikel ini bertujuan mendeskripsikan pelaksanaan kegiatan administrasi pada Unit General Support PT Bank Tabungan Negara (Persero) Tbk Kantor Cabang Batam serta menganalisis penerapan prosedur administrasi dalam mendukung efektivitas operasional unit kerja. Metode yang digunakan adalah metode deskriptif dengan pendekatan kualitatif melalui observasi langsung, partisipasi aktif dalam kegiatan kerja, wawancara dengan pembimbing lapangan, serta studi dokumentasi selama pelaksanaan KKL. Hasil pelaksanaan menunjukkan bahwa Unit General Support memiliki peran penting dalam mendukung kelancaran operasional perusahaan melalui pengelolaan administrasi yang sistematis, meliputi penyusunan dan pengarsipan dokumen restrukturisasi kredit, pengelolaan dokumen kebutuhan lelang, penginputan data Capital Expenditure (Capex), serta pencatatan stok opname alat tulis kantor menggunakan Microsoft Excel. Kegiatan tersebut meningkatkan pemahaman mahasiswa mengenai pentingnya ketelitian, kedisiplinan, kepatuhan terhadap standar operasional prosedur, serta pemanfaatan teknologi informasi dalam administrasi perbankan. Selain itu, pelaksanaan KKL turut mengembangkan kompetensi teknis dan nonteknis mahasiswa sehingga mampu beradaptasi dengan budaya kerja profesional serta meningkatkan kesiapan menghadapi dunia kerja.
Analisis Dampak Covid 19 terhadap Pendapatan (Gojek dan Pedagang Online) di Batam Maya Richmayati; Elminaliya Sandra; Jeffi Mutiara
Realiable Accounting Journal Vol 1 No 2 (2022): Realiable Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

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

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis dampak pandemi Covid-19 terhadap pendapatan pedagang online dan gojek di batam Metode analisis yang digunakan pada penelitian ini adalah metode kualitatif dengan teknik pengambilan data berupa wawancara, diskusi dengan pedagang online dan dari beberapa sumber artikel–artikel lainnya. Masyarakat dalam mempertahankan hidupnya di masa pandemic ini membutuhkan pendapatan dan membutuhkan asupan primer untuk mempertahankan hidup. Dari penelitian yang telah dilaksanakan diperoleh hasil bahwa pedagang online dan gojek di masa covid-19 tetap bertahan dalam melakukan kegiatannya, serta pendapatan yang diperoleh meningkat pada situasi pandemi Covid-19. Faktor yang mendukung para pedagang tetap melakukan usahanya adalah kesadaran untuk terus berjuang memenuhi kebutuhan hidup sehari-hari. Ada beberapa usaha yang dilakukan pelaku usaha untuk bertahan dalam situasi yang sulit di masa pendemi dengan tetap memberikan pelayanan yang baik dan tetap memberikan informasi terbaru agar konsumen merasa dalam situasi normal
Co-Authors Ade Sarmini Afdal Afdal Amanda Anjili Amilia Santia Ananda, Adiski Dwi Andi Aulia Ramadhani Andi Auliya Ramadhany Andi Auliya Ramadhany Andi Hidayatul Fadilah Andi Hidayatul Fadlilah Andi Hidayatul Fadlilah Anggun, Anggun Kurnia Izati Anjani, Analinda Putri Annisa Annisa Aramadaniyas Augustine, Anggie Putri Aulia Friska Purnama Sari Aurora, Melisa Devi Baru Harahap Damayanti, Alvia Dayana Safitri Desi Setia Nengsih Dewi Permata Sari Dian Nurutri Dwi Magdalena Elminaliya Sandra Elsa Meldiani Fadli Luran Ferdila Ferdila Ferdila Feyola Nabilla Fielta Mecheline Alveria Gina Putri Indriani Handayani, Ayu Hendri Herman Hermaya Ompusunggu Hermaya Ompusunggu Indah Novita Sari Ita Mustika Ita Mustika IZZAH, NURUL Jeffi Mutiara Khadijah Khadijah Khadijah , Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah Khadijah Khalid, Ferdila lLutfiah, Umahatul Lusi Aulia Putri Winarti Madefys Dwi Saputri Martina Bengan Mohd Wily Fahrezi Muhamad Nur Fadli Muhamad Rahmat Muhamad Sapuan Muhamad Sapuan Mulyadi Mulyadi Mustika, Ita Mustika, Ita Mustika Nabila Julian Fransisca Nabila Rama Hervianti Nabilla, Feyola Nadila Nadila Nadila Nengsih, Desi Setia Neva, Ivena Nur Isra Laili Nur Isra Laili Piariska, Suci Putri, Alifia Sulistyani Aryana Rahmadani, Wulan Rahmanda, Lovita Rahmat, Muhammad Ramanda, Melda Ratna Putri Mardianti Rini Dewi Sahputri Ritonga, Sally Rahmadani Rivana, Farrah Pradwita Sabri Sabri Salsabila, Guliva Samad, Samad Sandra , Elminaliya Sapta Setia Darma Sapuan, Muhamad Sarmini Sarmini Sarmini Sarmini Sarmini Sarmini Septa Diana Nabella Siti Aminah Suyatni Syifa Fauziah Yulita Sari Yuniati, Sasmita Zulva Sudarti