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All Journal JAM Jurnal Pendidikan Ekonomi (JUPE) Jurnal Ekonomi Modernisasi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi AKUNTANSI DEWANTARA Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Ilmiah Wahana Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jambura Accounting Review JOURNAL OF APPLIED MANAGERIAL ACCOUNTING FINANCIAL : JURNAL AKUNTANSI Performance : Jurnal Bisnis dan Akuntansi Global Financial Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Current : Jurnal Kajian Akuntansi dan Bisnis Terkini BUDGETING : Journal of Business, Management and Accounting Journal of Economics and Business UBS Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Akuntansi Keuangan dan Bisnis Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Media Riset Akuntansi Auditing & Informasi JRAP (Jurnal Riset Akuntansi dan Perpajakan) Conference on Community Engagement Project (Concept)
Chandra, Budi
Universitas Internasional Batam
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences Other

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Designing An Accounting System Using Microsoft Access For Toko Yanto Budi Chandra; Viona Angelina
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

A computer-based accounting system was designed for Toko Yanto in order to assist in inputting their everyday operational transactions. Before this system was made, Toko Yanto used manual bookkeeping as their accounting system. The activity was implemented from September to December 2022. The methods used were observation, interviews, and documentation. The accounting system is designed by using Microsoft Access. The implemented system can help business owner in avoiding inconsistency as well as human errors in recording their daily transactions. The system is also designed to display the output in the form of reports such as payables report, receivables report, stock report, purchase report, sales report, income statement, and statement of financial position. The result of the output presented can help business owner in their decision making for further business development. A recommendation for the future is to add other features that can make the system works even more efficiently and effectively.
PREPARATION OF ACCOUNTING RECORDING SYSTEM AT KID'S KINGDOM STORE Budi Chandra; Michelle Willestania
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Every business requires an efficient and accurate accounting record system so that business owners can more easily find out the condition of business through financial reports that have been prepared using the recording system. This community service is carried out to support MSMEs who have difficulty in compiling an accounting record system. The MSMEs chosen for this service is the Kid's Kingdom Store, which is located at Nagoya Hill Mall, Batam. Kid's Kingdom Store has been operating for 10 years but does not have an efficient and accurate accounting record system. Kid's Kingdom Store uses a manual recording system and only records daily income. The research methods used in this service are observation, interviews, and documentation. This service is expected to help MSME owners to make financial reports such as income statements, statements of financial position, purchase reports, sales reports, and cash receipts reports. Recommendation for the future project is researcher can make a manual book for owner so that owner can recall how to use the system easily. Thank you for giving researcher to do this community service. Hope this activity can be helpful for community.
Perancangan Bahan Ajar Digital Akuntansi Keuangan di SMK Swasta di Kota Batam Pada Pandemi COVID-19 Budi Chandra; Siti Mahmudah
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Since the outbreak of the pandemic caused by the COVID-19 virus in Indonesia, many aspects have been affected, one of which is in the field of education. With the virus, the government is setting up distance learning activities or online. This problem causes a lack of digital teaching materials owned by the school. So researchers designed digital financial accounting teaching materials at private vocational schools in Batam City during the covid-19 pandemic. The digital teaching materials that the researchers made were financial accounting modules and power point. With the hope that the resulting teaching materials are able to assist teachers in carrying out the teaching and learning process, and make it easier for students to understand the material presented. Digital teaching materials will be implemented by the school and evaluation of the assessment of teaching materials will receive positive feedback so that they are suitable for use.
Penyusunan Bahan Ajar Digital Akuntansi Keuangan dengan Teknik Menarik selama Masa Pandemi COVID-19 di Sekolah Menengah Kejuruan di Kota Batam Budi Chandra; Muliana Muliana
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Terjadinya pandemi virus COVID-19 berdampak pada berbagai aspek di Indonesia. Selain aspek ekonomi yang terkena dampak dari pandemi virus COVID-19, pandemi ini juga berdampak pada aspek pendidikan. Pemerintah Indonesia memutuskan untuk memberhentikan sementara kegiatan belajar mengajar secara tatap muka di sekolah dan digantikan dengan belajar mengajar secara online. SMK Harmoni Batam termasuk salah satu yang menerapkan belajar mengajar secara online, namun permasalahan tidak sampai disitu saja. Para guru harus menyiapkan bahan ajar digital yang menarik dan dapat dimengerti untuk ditampilkan kepada siswa sekolah. Kurangnya bahan ajar digital yang disiapkan oleh guru untuk proses belajar mengajar di sekolah, maka pada pelaksanaan Pengabdian Masyarakat (PkM) ini dengan menyusun bahan ajar digital akuntansi keuangan di SMK Harmoni Batam. Hasil pelaksanaan dari kegiatan PkM ini adalah bahan ajar digital berupa power point presentation dan modul pembelajaran dengan materi akuntansi keuangan yang diharapkan membantu dalam proses belajar mengajar di SMK Harmoni Batam, dan dapat digunakan kembali oleh murid sekolah di semester berikutnya.
Model Teori Fraud Diamond Mempengaruhi Financial Statement Fraud di Moderasi oleh Innovation Strategy Angelina, Viona; Chandra, Budi
Jurnal Ilmiah Wahana Akuntansi Vol. 17 No. 2 (2022): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.17.027

Abstract

This study aims to examine the effect of fraud diamond on financial statement fraud and the role of innovation strategy in moderating the effect of fraud diamond on financial statement fraud. The research was conducted on companies listed on the Indonesia Stock Exchange using purposive sampling technique, while the analytical tools used were logistic regression analysis and moderating regression analysis. Samples were obtained from 89 companies registered from 2017-2021. The results showed that the component of the fraud diamond had a significant effect only on the DER variable, while the results of the study proved that the innovation strategy moderated the effect of the fraud diamond on the financial statement fraud.
Pengaruh Modal Intelektual terhadap Performa Perusahaan dengan Manajemen Keluarga sebagai Variabel Moderasi Krisyadi, Robby; Chandra, Budi; Barahama, Stella Maria Theresia
Jurnal Pendidikan Ekonomi (JUPE) Vol. 12 No. 1 (2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v12n1.p92-103

Abstract

Pengaruh Keragaman Gender Dewan Direksi Terhadap Kinerja Perusahaan yang Terdaftar Di BEI Natalia, Felisha; Chandra, Budi; Ivone
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6178

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keragaman gender dewan terhadap kinerja perusahaan finansial yakni perbankan & asuransi yang terdaftar di Indonesia pada periode antara 2017-2021. Variabel Dependen adalah ROA (Return on Assets), sedangkan variabel independen Female Director Blau Index, Umur, Foreign Women Directors, dan Masa Jabatan dengan variabel moderasi yaitu Accounting Expertise. Sampel penelitian Perusahaan yang terdaftar di Bursa Efek Indonesia, dipilih dengan metode purposive sampling, diperoleh 60 perusahaan yang memenuhi kriteria selama 5 tahun. Analisis untuk menguji pengaruh masing-masing variabel independen terhadap dependen adalah dengan menggunakan Regresi Data Panel. Fixed Effect Model merupakan model regresi terbaik dalam penelitian ini. Hasil penelitian mencerminkan bahwa Female Director Blau Index memiliki pengaruh signifikan positif terhadap ROA (Return on Assets). Sementara itu, Umur, Foreign Women Directors, dan Masa Jabatan tidak memengaruhi ROA (Return on Assets).
Dinamika Gender dan Kinerja Perusahaan: Eksplorasi Peran Dewan Wanita dengan Kualifikasi Akuntansi Ivone, Ivone; Sheren, Sheren; Chandra, Budi
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i1.3084

Abstract

Although research topics related to gender influence are quite common, there are still inconsistencies in the results Many countries have implemented gender quotas on company boards, whereas Indonesia has not adopted this policy yet. So this research was conducted to determine the influence of female directors and commissioners on company performance as well as the influence of the moderating variable of women on the board with accounting qualifications. This research uses a purposive sampling method. The objects of this research are all non-financial companies listed on the IDX from 2018 to 2022, accompanied by purposive sampling criteria. This research applies panel data regression analysis methods and uses the SPSS and EViews statistical programs. The results of this research found that female directors and commissioners do not have a positive influence on company performance. Meanwhile, moderating variables can moderate the relationship between independent and dependent variables. However, the direction of moderation obtained shows opposite results to previous research. This can occur due to investor bias, where investors feel unsure about the competence of female board members.
Perancangan Sistem Pencatatan Akuntansi dan Pelaporan Keuangan pada CV. Nagoya City Fresh Natalia, Felisha; Chandra, Budi; Ivone, Ivone
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.8972

Abstract

Students participate in PKM in an MSME as part of a programme that encourages innovation. The goal of this PKM activity was to provide a hand to one of the MSMEs in creating a financial recording system that meets their needs so that it can be used for operational tasks. Nagoya City Fresh (CV) is our business partner for this project. The methodology used in this research is interviews and observations. The accounting recording system was designed using Microsoft Access. Based on the findings of the study and analysis carried out, it can be concluded that CV. Nagoya City Fresh uses a manual system for recording accounting information. Problems that arise on CV. Nagoya City Fresh is a lack of effectiveness and efficiency in preparing its financial reports, which has the potential to give rise to the spread of false information. The system produces various types of reports, including general ledger, trial balance, profit and loss report, financial situation report, and sales report. The implementation step has three distinct stages: first, familiarizing yourself with the characteristics of the system; second, sending and receiving systems developed by the author using Microsoft Access; and finally, obtain input from micro, small and medium enterprises (MSMEs). The system built has demonstrated effective functionality in offering improvements to accounting recording systems specifically designed for Micro, Small and Medium Enterprises (MSMEs). Keywords: Accounting Recording System, Financial Statement, Microsoft Access.
Pengaruh MVAIC Terhadap Efisiensi Operasional Perusahaan Keuangan di BEI Periode 2018-2022 Springer, Andriano Excelt; Krisyadi, Robby; Chandra, Budi
Jambura Accounting Review Vol. 5 No. 1 (2024): Jambura Accounting Review - February 2024
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v5i1.111

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Modified Value Added Intellectual Capital (MVAIC) terhadap efisiensi operasional perusahaan keuangan di Indonesia. Penelitian ini menggunakan metode kuantitatif. Sampel penelitian yang digunakan adalah perusahaan keuangan yang terdaftar di BEI periode 2018-2022. Sampel berjumlah 105 perusahaan dengan menggunakan Teknik purposive sampling. Dalam menghitung variabel dependen menggunakan metode SFA (Stochastic Frontier Analysis). Peneliti menggunakan aplikasi SPSS untuk pengujian outlier dan aplikasi Eviews dalam pemilihan model terbaik dan pengujian hipotesis. Hasil penelitian menunjukkan MVAIC memiliki pengaruh signifikan positif terhadap efisiensi operasional. Variabel utama yang memberikan kontribusi terbesar adalah HCE (Human Capital Efficiency). RCE (Relational Capital Efficiency) dan PCE (Process Capital Efficiency) memiliki korelasi signifikan negatif, sedangkan CEE (Capital Employed Efficiency) memiliki pengaruh tidak signifikan terhadap efisiensi operasional. Nilai MVAIC yang besar akan meningkatkan efisiensi dan berinvestasi pada sumber daya manusia juga dapat terjadi kenaikan efisiensi operasional serta menciptakan keunggulan kompetitif yang sejalan dengan teori resource-based view.
Co-Authors Agnes Agnes Agnes Agnes Aliandrina, Dessy Andi Andi Angelina, Viona Angraini, Juli Anita Annamelliadyla, Jaenette Arianto, Hepy Hefri Barahama, Stella Maria Theresia Charles Charles Christina, Claudia Cintya Cintya Dyno, Nestroy Elivia Elivia Fayumi, Nurul Ivone, Ivone Jelena Jelena Jessica Jessy Christianti Jurnali, Teddy Kaling, Thomas Kelly Kelly Kelly Kelly Krisyadi, Robby Lily Purwianti Mardianto Mardianto Michelle Willestania Michelle Willestania Muliana Muliana Nainggolan, Ferdinand Natalia, Felisha Novia Junita Pangrani, Zoey Ping, Sie Thai Putra, Edy Yulianto Rahmadhani, Silvia Ratih Anggraini, Ratih Rico Rivaldo Santikawati Sari Wahyuni, Lily Sudhartio, Seli Seli Septiany, Sheila Setyawan, Agustinus Sheren, Sheren Silvia Rahmadhani Siti Mahmudah Springer, Andriano Excelt Supriyanto Supriyanto Supriyanto Supriyanto Surny Surny, Surny Tang, Sukiantono Tanujaya, Kennardi Theresia Theresia Thomas Kaling Viona Angelina Yang Yitin Yopie, Santi