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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Ekonomi dan Bisnis Jagaditha JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) International Journal of Economics Development Research (IJEDR) Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Akuntansi dan Keuangan (JAK) JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Media Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Conference on Community Engagement Project (Concept)
Tang, Sukiantono
Universitas Internasional Batam
Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Analisis faktor-faktor yang berpengaruh terhadap ketepatan waktu pelaporan keuangan perusahaan Sukiantono Tang; Elvi Elvi
AKUNTABEL Vol 18, No 1 (2021): Maret
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.948 KB) | DOI: 10.30872/jakt.v18i1.9403

Abstract

Penelitian ini menyelidiki faktor-faktor yang berpengaruh terhadap ketepatan waktu pelaporan keuangan perusahaan tahunan di Indonesia. Sampel observasi adalah entitas yang tercantum di Bursa Efek Indonesia (BEI) pada periode 2015 hingga 2019. Profitabilitas, leverage, ukuran perusahaan, struktur kepemilikan, reputasi Kantor Akuntan Publik, opini audit, komite audit pengalaman, laporan audit, dan rotasi auditor digunakan menjadi variabel independen. Sampel observasi ini berjumlah 438 entitas di BEI sebanyak 2.190 data. Data diambil dari laporan keuangan tahun berakhir tahun 2015-2019 dan menguji hipotesis penelitian menggunakan uji regresi panel. Penelitian ini memperoleh rata-rata waktu yang digunakan oleh entitas 120 hari untuk laporan keuangan yang diterbitkan. variabel ukuran perusahaan, laporan audit, dan rotasi auditor berpengaruh signifikan positif terhadap ketepatan waktu pelaporan keuangan. Struktur kepemilikan, reputasi KAP, dan komite audit pengalaman berpengaruh signifikan negatif terhadap ketepatan waktu. Namun variabel profitabilitas, leverage, dan opini audit tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan.
Faktor-faktor yang mempengaruhi ketepatan waktu pelaporan keuangan perusahaan yang terdaftar di bursa efek indonesia periode 2015-2019 Sukiantono Tang; Meilisa Meilisa
INOVASI Vol 17, No 2 (2021): Mei
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v17i2.9356

Abstract

Penyampaian laporan keuangan secara tepat waktu merupakan ketetapan regulasi yang harus dipenuhi oleh perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Namun, masih banyak perusahaan yang tidak menaati regulasi tersebut. Penelitian ini membahas pengaruh dari ukuran perusahaan, leverage, profitabilitas, price to book ratio, dividen per share, dan tipe auditor terhadap ketepatan waktu pelaporan keuangan. Pengumpulan data menerapkan metode purposive sampling. Sebanyak 1.702 data yang bersumber dari laporan keuangan perusahaan yang terdaftar di BEI dijadikan sample penelitian.  Sekumpulan data kemudian dikaji dengan uji regresi panel. Melalui pengujian data, penelitian menemukan bahwa profitabilitas dan dividen per share mempunyai pengaruh signifikan negatif terhadap ketepatan waktu pelaporan keuangan. Hasil berkebalikan dihasilkan oleh price to book ratio yang menyatakan pengaruh signifikan positif terhada ketepatan waktu pelaporan keuangan. Ukuran perusahaan leverage, dan tipe auditor tidak mempresentasikan pengaruh signifikan terhadap ketepatan waktu pelaporan keuangan.
THE EFFECT OF CORPORATE GOVERNANCE AND POLITICAL CONNECTION ON FIRM PERFORMANCE IN INDONESIAN STOCK EXCHANGE Sukiantono Tang
Media Ekonomi Vol. 30 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v30i2.15864

Abstract

Firm performance is the capability of a business to effectively use its resources in such a way to generate operational and financial results. The purpose of this study is to find out and obtain empirical evidence about the effect of corporate governance and political connection on firm performance. This research was conducted on companies listed on the Indonesia Stock Exchange in 2017-2021. The sample results that have been selected are 859 data. The data analysis technique used is linear regression analysis. The results of this research show that corporate governance proxy family ownership has no influence on firm performance (ROA & ROE), then corporate governance proxy market to book value has influence on firm performance (ROA), political connection has no influence on firm performance ROA, but political connection has influence on firm performance ROE.
DESIGN OF INT ERNAL CONTROL SYSTEM, ACCOUNTING RECORDS, AND FINANCIAL REPORTING IN JUNE’S MARKET Sukiantono Tang; Fiorentina Fiorentina
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

This activity was done to apply accounting knowledge learned during the university study to daily business practice. Besides, this activity also aims to help micro-business entrepreneurs make accounting records and financial reports accurately and correctly to reflect the business economy situation. The object of this activity is June’s Market, a micro-business that operates online and still uses manual records on books, also not having a good financial report. These conditions were known by visiting the business place and also by interviewing. This activity results in an accounting system designed in Microsoft Access program so that entrepreneurs can easily do the records and the system can automatically create financial reports. This system can also improve business flow to a more efficient and effective business operation.
DESIGN OF INTERNAL CONTROL SYSTEM, ACCOUNTING RECORDS, AND FINANCIAL REPORTING IN NAKAYAMA Sukiantono Tang; Shandy Shandy
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

This community service activity aims to create a useful accounting record system using the Microsoft Access application. This accounting record system will be implemented in an electronic goods trading business called Nakayama which has been established since 1994. Based on the information obtained, Nakayama is still recording all transactions that occur into his own record book manually and does not yet have an adequate accounting recording system. The method of this activity includes observation, interviews, and accounting system design using MS Access. The end result of this community service activities is a well-designed accounting system that helped the owner in making financial decisions for the future, which includes but not limited to generating financial statements, stock records, sales records, and purchase records.
THE MAKING OF DIGITAL TEACHING MATERIALS FOR FINANCIAL ACCOUNTING SUBJECT FOR CLASS XII SEMESTER 1 AT SMK NEGERI 1 TANJUNGPINANG Sukiantono Tang; Natalia Harini
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

The spread of the Covid-19 pandemic that occurred in early 2020 caused the education sector to carry out its online teaching and learning process. This indirectly creates a challenge for SMK Negeri 1 Tanjungpinang which results in SMK Negeri 1 Tanjungpinang being unable to deliver materials effectively to their students due to space and time limitations in the process of designing teaching materials so that digital teaching materials are made to support the learning process at SMK Negeri 1 Tanjungpinang. The preparation of the material is obtained from financial accounting e-books and website references. The teaching materials made are in the form of modules, powerpoints, and learning videos based on Core Competencies and Basic Competencies (KIKD). The teaching materials that will be implemented in the coming semester are expected to help teachers and students at SMK Negeri 1 Tanjungpinang increase their effectiveness and efficiency in carrying out the online teaching and learning process. The recommendation for the next project is to be more variated by adding animated videos with more relavant information that still within the scope.
Perancangan Sistem Pengendalian Internal, Pencatatan Akuntansi, Dan Pelaporan Keuangan Pada Rivico Studio Photo Sukiantono Tang; Meilisa Meilisa
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

Perkembangan masa membawa banyak perubahan industri dan kehidupan sosial yang telah membaur dengan teknologi. Tidak dapat dipungkiri teknologi mulai mendominasi hampir seluruh pelaksanaan kegiatan UMKM, khususnya terkait pada sistem pencatatan keuangan UMKM yang cenderung manual atau bahkan tidak adanya pencatatan. Fakta ini menjadi landasan pelaksanaan kerja praktik di Rivico Studio Photo untuk merancang sistem pencatatan akuntansi dan pengendalian internalnya. Kerja praktik berlangsung sejak bulan Agustus sampai dengan Desember 2020. Sistem pengendalian internal dibuat dalam bentuk rekomendasi perbaikan alur transaksi sedangkan sistem pencatatan akuntansi menggunakan program Microsoft Office Access dengan output akhir berupa laporan keuangan. Adapun tahap simulasi, implementasi, dan evaluasi yang dilakukan untuk memastikan sistem dapat berjalan tanpa kendala. Keberadaan sistem diharapkan dapat memudahkan dalam mendapatkan informasi operasionalnya.
Design Of Internal Control Systems, Accounting Records, And Financial Reporting Of Cv Multi Metalindo Sukiantono Tang; Mita Permata Sari
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

This activity is carried out to apply the accounting knowledge learned during college into daily business. In addition, this activity also aims to help micro business actors make accurate and correct books and financial reports to reflect the economic situation of the business. The object of this activity is CV Multi Metalindo, a company that has been operating for a long time but still uses semi-manual records in its books, and does not yet have good financial reports. This condition is known by visiting the place of business and also by interviewing. This activity resulted in accounting students designed in the Microsoft Access program so that entrepreneurs can easily make records and the system can automatically generate financial reports. This system can also improve business flow to more efficient and effective business operations.
Design Of Internal Control System, Accounting Recording, And Financial Reporting Nara Car Rental Sukiantono Tang; Ristiani Hastuty
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

This study reports on the application of an accounting system that has been made to the Nara car rental company. Data processing comes from observations, interviews and written and oral literature. The data is then analyzed to design an accounting-based system on Microsoft Access. The learning stages are carried out virtually through the zoom, whatsapp, power point applications and non-virtual learning is carried out 3 times a month at the company. After carrying out the observation, the researcher will focus on developing an accounting system and internal control at the Nara car rental company. So, when making financial reports the admin does not take a long time to make financial reports. Then, the owner will find it easier to see prospects regarding the state of the company.
Internal Control System, Accounting Record, Financial Reporting In Toko Marion Sukiantono Tang; Sherly Marlina
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

This activity was done to apply accounting knowledge learned during the university study to daily business practice. Besides, this activity also aims to help micro-business entrepreneurs make accounting records and financial reports correctly and accurately to reflect the actual business situation. The object of this activity is Toko Marion, a micro-business that still uses manual records on books, also not having a financial report. These conditions were known by visiting the business place and also by interviewing. This activity results in an accounting system designed in Microsoft Access program so that entrepreneurs can easily do the records and the system can automatically create financial reports. This system can also improve business flow to a more efficient and effective business operation.
Co-Authors Agung SNP, Jeffrey Alvita, Wini Angeline Angeline Angelyn Angelyn Anita Aseanty, Deasy Atnan Ari Anderson Bawono, Arso Bianca, Tiffani Marla Brenky Jie Budi Harsono Budi Harsono Chrisna, Chrisna Christella Christella Diamend Tino Sembiring Edmund Edmund Edric Fortunius Eirene Lady Marchela Sayow Elisna Levia Elvi Elvi Elvi Elvi, Elvi Elvin Elvin Eric Marthino erna wati Farah Fakhirah Suganda Fharis Aditya Kusworo Fiorentina Fiorentina Fiorentina, Fiorentina Haryanti, Rizka Ivone, Ivone Jessica Valeria Joslyn Volensya Khoh, Azan Khusnul khotimah Lina Wati Lina Wati Meiliana Meiliana Meilisa Meilisa Meilisa Meilisa Meilisa, Meilisa Michael Learns Tay Mirabelle, Eileen Mita Permata Sari Natalia Harini Natasya Sapitri Nelson Handoko Novi Novi Nurpavitia, Ilena Putri, Safarisa Rahmatia Rico Sinaga Ridhayati Farid Ristiani Hastuty Sarfilianty Anggiani, Sarfilianty Sari, Ayu Widya Septiany, Sheila SERLY Serly, Serly Shandy Shandy Shandy Shandy, Shandy Sherly Marlina Sherry Sherry Shofiy Shofiyah Sie Thai Ping Susanto, Androni Suwarsini, Lili Suyono Saputra Tiffani Marla Bianca Vivin Mayviana Windy Ardianti Windy Octaviana Manurung Wini Alvita Wini Alvita Wira Erlangga Pratama Yang Songsen Samuel Yanni, Yanni Yuni Nuraeni