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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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DESIGNING AN ACCOUNTING RECORD AND FINANCIAL REPORTING SYSTEM AT DURIAN KING Sukiantono Tang; Lina Wati
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

Lack of human resources understanding accounting and lack of knowledge is the main problem at durian king. This causes all Durian King’s financial transactions to be previously handled manually. This activity will be started with a survey and interviewing activities to analyze Durian King’s operations, implementation, and evaluation. This project has created a recording and accounting reporting using the Microsoft Access program. The system that has been designed aims to make it easier to record durian king's daily transactions, and help to find out the company's profits, expenses and it will automatically generate financial reports. The financial reports are expected to produce accurate and reliable reports so that these financial statements can be used as a reference for companies in making decisions
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.
Peran Pengawasan Pemilu Sebagai Bentuk Kontribusi Mahasiswa/i UIB dalam Mewujudkan Semangat Bela Negara Sie Thai Ping; Edric Fortunius; Novi Novi; Nelson Handoko; Rico Sinaga; Joslyn Volensya; Wira Erlangga Pratama; Khusnul khotimah; Angelyn Angelyn; Vivin Mayviana; Fharis Aditya Kusworo; Christella Christella; Atnan Ari Anderson; Ridhayati Farid; Sukiantono Tang; Suyono Saputra
National Conference for Community Service Project (NaCosPro) Vol 5 No 1 (2023): The 5th National Conference for Community Service Project 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v5i1.8131

Abstract

Pemilihan umum yang dilakukan merupakan hak yang diberikan kepada masyarakat Indonesia sebagai negara demokrasi yang dibentuk untuk rakyat, dari rakyat, dan oleh rakyat. Untuk dapat menjunjung tinggi keadilan dan mencegah kecurangan yang ada pada pemilu 2024, maka dilakukan pelaksaan pengawasan pemilu dengan cara turun langsung ke pemukiman masyarakat dan melakukan interaksi tatap muka dengan masyarakat untuk melakukan pengecekan data agar dapat mencegah kesalahan-kesalahan yang mungkin dapat muncul. Laporan ini juga akan membahas secara rinci mengenai metode pelaksaan yang dilakukan guna mencegah kesalahan data pemilu. Objek penelitian dari laporan ini adalah masyarakat yang sudah ditandai dengan stiker Coklit. Temuan yang didapat dari pelaksaan kegiatan ini ialah bahwa data yang tercatat oleh Bawaslu sudahlah benar dan akurat. Bahwa ada kemungkinan terdapat kesalahan pencatatan data, namun berdasarkan kegiatan yang telah dilakukan, tidak ditemukan kesalahan data. Pelaksanaan kegiatan ini memiliki dampak yang besar bagi berlangsungnya pemilu 2024. Oleh karena itu, untuk penelitian selanjutnya direkomendasikan untuk melakukan kegiatan serupa yang mampu meningkatkan akurasi data dengan cara berinteraksi dengan masyarakat secara langsung.
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.
THE EFFECT OF INTELLECTUAL CAPITAL DISCLOSURE ON FINANCIAL PERFORMANCE IN INDONESIAN BANKING COMPANIES Sukiantono Tang
Media Ekonomi Vol. 31 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/me.v31i2.17202

Abstract

Financial Performance is the analysis conducted to determine the extent to which a company has correctly and adequately implemented the rules of financial performance. The purpose of this study is to discover and obtain empirical evidence on the impact of exposure to intellectual capital on financial performance. The survey was conducted from 2018 to 2022 for banking companies listed on the Indonesian Stock Exchange. The results for the selected samples are 225 data for ROA, and 222 data for ROE. The data analysis technique used is linear regression analysis. The result is an outflow of intellectual capital financial performance using ROA and ROE.
PENGARUH MANAJAMEN LABA TERHADAP PENGEMBALIAN SAHAM PADA PERUSAHAAN TERLISTING DI BURSA EFEK INDONESIA Tang, Sukiantono; Alvita, Wini

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.738 KB) | DOI: 10.31955/mea.v5i3.1568

Abstract

Laporan keuangan suatu perusahaan harus dilaporkan dalam keadaan yang sesuai dengan keadaan perusahaan tersebut sehingga kemudian laporan keuangan dapat dimanfaatkan dengan baik oleh investor, manajemen perusahaan, masyarakat, karyawan dan para pemangku kepentingan lainnya. Penelitian ini mengkaji pengaruh dari manajemen laba terhadap pengembalian saham. Data pada penelitian menggunakan metode purposive sampling. Terdapat 1135 data yang telah dikumpulkan dan dijadikan sebagai sampel penelitian. Data yang sudah dikumpulkan tersebut kemudian diuji sehingga didapatkanlah hasil yang menunjukkan bahwa manajemen laba berpengaruh terhadap pengembalian saham.
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

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

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.
Pengaruh Karakteristik Perusahaan Dan Karakteristik Auditor Terhadap Audit Report Lag Susanto, Androni; Tang, Sukiantono; haryanti, Rizka
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10744

Abstract

This research aims to analyze share price movements on the Indonesia Stock Exchange from 2018 to Abstract- The purpose of this writing is to examine and analyze the factors that influence auditor efficiency in completing the audit process which is proxied by audit report lag. The factors used in this research were selected by looking at company characteristics and auditor characteristics. Design/methodology/approach, company characteristics are proxied by Board Independence, financial condition, and profitability, while auditor characteristics are proxied by auditor reputation. The population of this research is all companies listed on the Indonesia Stock Exchange in 2018-2022. Based on the purposive sampling method, the number of samples obtained from 231 companies. Findings, ehe research results show that partially the financial condition variable has a significant negative effect on audit report lag. Meanwhile, the auditor reputation variable shows a significant influence on audit report lag.
The Effects of Tax Avoidance and Gender Diversity on Firm Value Harsono, Budi; Wati, Erna; Anita; Tang, Sukiantono
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9393

Abstract

This study intended to inspect the correlation of tax avoidance and gender diversity to firm value listed in Indonesia Stock Exchange (ISE). This survey used firm value as dependent variable. Tax avoidance and gender diversity as independent variable. This survey also used control variable such as return on asset, return on equity, firm size, leverage, growth, firm’s industry and firm’s auditor. The sample data of this study used secondary data. Companies listed in Indonesia Stock Exchange (ISE) from year 2015-2019 are the samples of this study. Research conducted data testing using SPSS version 25 and E-Views version 10 application. With total data 2,169 from 2,210, the sample selected based on purposive sampling method. Several tests were carried out in analysing, including descriptive statistics, multicollinearity test, outliers, Hausman, F test, T test, and determination coefficient test. Result shown that both independent variable tax avoidance and gender diversity has no significant effect to influence dependent variable firm value. For control variable only firm size and leverage has significant effect to influence.
Pengaruh dewan direksi wanita pada pelaporan tanggung jawab sosial perusahaan 2017 -2021 Tang, Sukiantono; Sari, Ayu Widya
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2188

Abstract

Corporate social responsibility is an effort made by the company in carrying out its responsibilities to stakeholders such as employees, the community, shareholders, consumers, and the surrounding environment. The percentage of women on the board of directors is also related to the results of corporate social responsibility and the strength of the analysis. This study aims to examine the effect of the female board of directors on corporate social responsibility reporting. This study uses quantitative methods and analysis with panel data regression. The population in this study were companies listed on the Indonesia Stock Exchange (IDX) from the period 2017 to 2021. The sample selection technique used purposive sampling and obtained 304 companies, so the total sample obtained for 5 years was 1463 research samples. The results of this study prove the influence of female board of directors on corporate social responsibility. Overall, it shows that the number of female directors has a positive effect on social responsibility, the percentage of female directors hurts corporate social responsibility, the female dummy has no effect on social responsibility, and the female audit committee ratio has no effect on social responsibility and the female expert director ratio does not. affects corporate social responsibility and has a Prob value (F-statistic) showing a value of 0.000000 from <0.05 and the value of Adjusted R-squared shows a value of 0.549845 or 54.98%.
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