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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Danar Irianto
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Mechanical Engineering

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MODEL PEMBELAJARAN PROJECT BASED LEARNING - AUDIT KEPATUHAN Irsutami Irsutami; Danar Irianto; Muhammad Ikhlash; Sugeng Riadi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 4 No 2 (2020): 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.v4i2.2589

Abstract

Penelitian ini berkaitan dengan materi audit kepatuhan pada mata kuliah auditing. Sejalan dengan industry 4.0 dan merdeka belajar, maka pembelajaran materi ini sangat tepat jika menggunakan Project Based Learning (PBL), di mana mahasiswa akan berkunjung ke perusahaan atau instansi untuk melihat tingkat kepatuhan karyawan/pegawai terhadap peraturan yang ditetapkan. Adanya keterlibatan beberapa pihak (auditee) di dalam dan atau di luar kampus adalah hal yang melatarbelakangi diajukannya penelitian ini dengan tujuan untuk mendapatkan suatu model pembelajaran melalui project-based learning untuk materi audit kepatuhan. Hasil penelitian akan berguna bagi dosen yang menerapkan metode PBL untuk materi audit kepatuhan. Metodologi yang digunakan adalah wawancara kepada akademisi dan praktisi audit atau auditor yang berasal dari BPKP, BPK RI, dan Satuan Pengawasan Internal Perguruan Tinggi di mana wawancara dilakukan melalui kuisioner yang dibagikan secara langsung, metode lainnya adalah studi pustaka. Desain penelitian adalah survei dengan metode analisis adalah interaktif. Adapun hasil dari penelitian ini adalah suatu model pembelajaran dengan metode PBL yang dapat menjadi referensi para pengajar mata kuliah Auditing.
Pemberian Mini House (Destilator) Air laut kepada masyarakat Pantai Setokok, Batam, Guna membantu dalam penyediaan stok air bersih (Air Tawar), dan mendukung Parawisata Muhammad Zainuddin Lubis; Yeni Rokhayati; Supardianto Supardianto; Danar Irianto; Wenang Anurogo; Budiana Budiana; Siti Noor Chayati; Widya Rika Puspita; Swono Sibagariang; Jhon Hericson Purba; Dodi Prima Resda; Rahman Hakim; Muhammad Ghazali
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 2 No 2 (2020): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimas.v2i2.2601

Abstract

Water destilator merupakan alat yang digunakan untuk menyuling air laut menjadi air tawar. Konsepnya sederhana dan serupa dengan siklus hidrologi, yaitu dengan menguapkan air laut dengan cara dipanaskan, yang kemudian uap air tersebut diembunkan dan dikumpulkan ke dalam suatu wadah penampung sehingga didapatkan air tawar. Sumber panas yang dipergunakan berasal dari energi yang beragam: minyak, gas, listrik, tenaga matahari dan lainnya, namun dikarenakan menerapkan konsep ramah lingkungan alat ini hanya mengandalkan cahaya matahari sebagai energinya. Alat destilator ini adalah alternatif sederhana yang ekonomis dan dapat digunakan dalam skala rumah tangga serta ramah lingkungan. Alat ini merupakan pengganti sistem destilasi pabrik dengan harga yang relatif mahal dan masih sulit dijangkau oleh penduduk Indonesia. Jenis teknologi tersebut cukup sulit karena teknologinya rumit dan membutuhkan investasi dan estimasi dana yang tinggi dalam skala rumah tangga. Destilasi dapat terjadi dengan memanfaatkan potensi alam yaitu sinar matahari menggantikan bahan bakar minyak dan gas alam untuk mengubah fase uap air laut. Karena suhu yang diperlukan untuk mengubah fase air laut menjadi uap tidak terlalu besar (dibawah 100oC) atau di bawah satu tekanan atmosfir (1 atm), maka pemanfaatan energi matahari adalah solusi alternatif yang dipilih sesuai dengan kondisi Indonesia yang terletak pada daerah katulistiwa dan beriklim tropis mempunyai jumlah sinar matahari yang cukup.
Program Pendampingan Implementasi ISAK 35 Dengan Pembuatan Kebijakan Akuntansi Sebagai Pedoman Akuntansi Pondok Pesantren di Kota Batam Arniati Arniati; Danar Irianto; Doni Putra Utama; Muhammad Irsyad Halim; Muhammad Ramadhan Slamet; Riri Zelmiyanti; Sinarti Sinarti
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 3 No 2 (2021): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimas polibatam.v3i2.3578

Abstract

Islamic Boarding School is one of the non-profit institutions that produces financial reports to be presented to stakeholders, there are not many resources in Islamic Boarding Schools that have expertise in accounting and finance, so that in making financial statements they often experience problems, even some who experience bankruptcy. Making the preparation of Accounting Policies is made to provide guidance to Islamic boarding schools in making financial reports. The Accounting Policies provided are SAK ETAP, Components of Accounts such as Asset Accounting, Liability Accounting, Net Asset Accounting, Income and Expense Accounting, Cash Flow Accounting and Notes on Financial Statements. prepare financial reports so that the accountability and responsibility of financial statements can be better accounted for to the public. The method used is training and assistance in the preparation of financial statements based on accounting policies that have been made in accordance with ISAK 35. The Community Service Program for the Batam State Polytechnic Business Management Department has been implemented and is running well, which is followed by all Islamic Boarding Schools in Batam City.
Pendampingan Penyusunan Laporan Keuangan Berbasis PSAK EMKM Bagi Koperasi dan UMKM di Kota Batam di Tengah Pandemi Covid-19 Dedi Kurniawan; Nanik Lestari; Hendra Gunawan; Sinarti Sinarti; Arif Darmawan; Wika Arsanti Putri; Adi Irawan Setiyanto; Danar Irianto; Muhammad Ramadhan Slamet; Muhammad Irsyad Halim; Alfonsa Dian Sumarna
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol 4 No 2 (2022): 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.v4i2.2878

Abstract

Purpose: This community service activity has two objectives, namely, to carry out one of the tri dharma of higher education, namely community service through the implementation of knowledge held to the community and providing training and assistance in preparing financial reports to MSMEs in Batam City based on a standard. With this training and mentoring, it is expected that there will be an increase in the ability and transfer of knowledge in MSMEs. Benefits: Having been able to prepare financial reports according to standards can be one of the requirements for MSMEs to develop their business by submitting additional capital to third parties such as investors, banks, creditors and others. Then, this activity is expected to increase the activity of the community's economy and have implications for increasing family income in Batam City. Problems: The low ability of MSMEs in making financial reports based on accounting standards such as making reports of cash flow, profit and loss, and financial position. This problem becomes one of the obstacles for business to be sustainable. Methods: The service is carried out in three stages, namely, preparation, implementation, including information gathering, material preparation, material delivery, practice, monitoring, and evaluation, and reporting. In the midst of the current Covid-19 pandemic, it is not possible to conduct direct or face-to-face training and guidance, therefore these training and mentoring activities will be carried out online. The media used by WhatsApp and Zoom.
THE EFFECT OF LIQUIDITY, ASSET STRUCTURE, AND COMPANY SIZE ON CAPITAL STRUCTURE WITH COMPANY ROA AS INTERVENING VARIABLES IN PLANTATION SUB SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Rikalmi, Ridho Tanso; Danar Irianto
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): 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.v9i1.9399

Abstract

The aim of this research is to empirically confirm the impact of Liquidity, Asset Structure, and Firm Size on Capital Structure where Return on Assets (ROA) would serve as the mediator. Here, liquidity specifies the company's capability to meet short-term obligations, asset structure and firm size specify the composition and range of the firm's business that can influence financing. This research uses all listed firms in the agricultural sub-sector on the Indonesia Stock Exchange (IDX) for the period 2016-2019, with 19 observations. Parametric and non-parametric statistical techniques are employed for data analysis to examine the study variables. The steps to the analysis include the use of normality tests to confirm the appropriate distribution of data, and hypothesis testing to verify the variable relationships. Additionally, this research includes the results of the hypotheses tests and employs Path Analysis to ascertain the pathways of influence of the variables. The outcomes of this research will be in a position to provide better understanding of the determinants of the capital structure of companies operating in the agricultural sector, as well as the role of ROA as an intervening variable in such a relationship. These findings are anticipated to serve as a guide for company management in decision-making regarding funding policy and asset management. Keywords: liquidity, return on assets, asset structure, capital structure, company size.
Pendampingan Optimalisasi Digital pada Social Enterprise di Batam Jannah, Izzatul; Imanez Desta Anria; Riskiyani Putri Nandika; Dzakya Husnul Haura; Julia Ariani Utami; Catrin Virginia Saragi; Astica Wulan Dani; Zaskia Nazwa Maharani; Adika Triyansyah; Muhammad Raghib Alghifari; Susi Lestari; Nadia Fathurrahmi Lawita; Dewi Junita; Sarah Ulfah Al Amany; Mega Mayasari; Arif Darmawan; Danar Irianto; Muhammad Ikhlash
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 7 No. 2 (2025): 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.v7i2.11812

Abstract

This community service activity aims to enhance the capacity of social enterprise actors in Batam City through training and mentoring on the use of digital applications. Social enterprise is a form of enterprise that is not only profit-oriented but also has a social mission to create a positive impact on the community. Prior to the training, the implementation team conducted interviews and data collection to identify the level of digital literacy, technology needs, and challenges faced by the social enterprise actors. The data collection results showed that most social enterprise actors have high motivation to develop but are still limited in their mastery of digital technology and online marketing. The digital application training activities, carried out by lecturers and students of the Batam State Polytechnic, were then focused on the use of Microsoft Excel and Canva digital applications. These two applications were chosen based on the priority needs of the Social Enterprises, which are expected to assist in financial management, promotion, and increasing the operational efficiency of their social businesses. Through this training, social enterprise actors are expected to be able to optimize digital technology to expand the social and economic impact of their businesses. This activity is a strategic step in driving digital transformation based on community empowerment.
Co-Authors Adi Irawan Setiyanto Adika Triyansyah Alfonsa Dian Sumarna Arif Darmawan Arniati Arniati Astica Wulan Dani Catrin Virginia Saragi dedi kurniawan Dodi Prima Resda Doni Putra Utama Dzakya Husnul Haura Imanez Desta Anria Irsutami Irsutami Jannah, Izzatul Jayawarsa, A.A. Ketut Jhon Hericson Purba Julia Ariani Utami Lawita, Nadia Fathurrahmi Mayasari, Mega Muhammad Ghazali Muhammad Ikhlash Muhammad Ikhlash Muhammad Irsyad Halim Muhammad Raghib Alghifari Muhammad Ramadhan Slamet Muhammad Zainuddin Lubis NANIK LESTARI Rahman Hakim Rikalmi, Ridho Tanso Riri Zelmiyanti Riskiyani Putri Nandika Rokhayati, Yeni Sarah Ulfah Al Amany Sinarti Sinarti Siti Noor Chayati Sugeng Riadi Supardianto Supardianto Susi Lestari Swono Sibagariang Wenang Anurogo Widya Rika Puspita Wika Arsanti Putri Zaskia Nazwa Maharani