Garuda - Garba Rujukan Digital

Analisis Pengaruh Struktur Dewan Direksi terhadap Kinerja Perusahaan Meiliana Meiliana; Iven Julia
Global Financial Accounting Journal Vol 6 No 1 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i1.6683

Purpose - This study aims to determine the effect of the board structure on company performance. This study has 6 independent variables, which consist of the size of the board of directors, independent directors, board of directors meetings, board of directors education, female directors, and managerial ownership. Research Method - The sample used in this research is quantitative data with a purposive sampling technique. Based on the criteria, the samples collected from 473 companies in the period 2014-2018. The sample data is tested using panel data regression. Findings - This study concludes that all the independent variables have no significant effect on company performance. Board of directors still needs to be controlled to achieve good performance. Independent directors rarely interfere on other director decision. Board of director’s meetings only incurs unnecessary expenses. Board of director's education is just a qualification. Women's board of directors in each country could have difference effect because of cultural differences. There are still many directors in public companies that do not have ownership in the company, so there is still no visible effect on managerial ownership. Implication - The findings of this study imply that corporate governance still needs to be strengthened to improve company performance. There are still many problems within the company due to poor governance.

Pengolahan Sampah Di Daerah Pesisir Pantai Setokok Untuk Meningkatkan Kualitas Kesehatan Lingkungan Sekitarnya Meiliana Meiliana; Sukiantono Tang; Windy Octaviana Manurung; Eirene Lady Marchela Sayow; Elisna Levia; Brenky Jie; Yuni Nuraeni
National Conference for Community Service Project (NaCosPro) Vol 3 No 1 (2021): The 3rd National Conference of Community Service Project 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v3i1.6014

Peduli lingkungan adalah suatu sikap mengindahkan , memperhatikan segala sesuatu yang ada di lingkungan baik itu dengan komponen biotik maupun abiotik dengan selalu menjaga kelestariannya, keseimbangannya dan juga tidak berbuat kerusakan pada lingkungan tersebut. Islam memberikan rambu-rambu yang cukup jelas mengenai lingkungan hidup. Peduli lingkungan sangat baik jika ditanamkan sejak usia dini agar dapat menanamkan rasa kesadaran pada diri sendiri akan pentingnya kebersihan guna untuk menciptakan lingkungan yang sehat. PkM ini bertujuan untuk memberikan pelatihan dan pendampingan dalam pengelolaan sampah secara tepat kepada masyarakat pesisir di sekitar Pantai Setokok, Proyek ini juga akan membantu masyarakat mencari mitra yang cocok dalam mengelola sampah secara jangka panjang. Metode pelaksanaan dilakukan dengan melakukan observasi dan wawancara langsung kepada mitra yaitu RT 001/RW 002, Kelurahan Setokok, Kecamatan Bulang, Kota Batam, Kepulauan Riau, dan seminar menggunakan virtual meeting yang peserta nya mitra itu sendiri dan calon relawan yang dapat membantu meningkatkan lingkungan yang bersih dan sehat pada mitra

Pengembangan Kedai Kopi Nusantara Menggunakan Strategi Promosi Melalui Media Digital Dengan Mematuhi Protokol Kesehatan Meiliana Meiliana; Sherry Sherry; Sukiantono Tang; Eric Marthino; Jessica Valeria; Michael Learns Tay; Diamend Tino Sembiring
National Conference for Community Service Project (NaCosPro) Vol 3 No 1 (2021): The 3rd National Conference of Community Service Project 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v3i1.6019

Pilihan untuk menjaga kelangsungan hidup suatu bisnis di masa pandemi ini antara lain berjuang dalam dunia digital. Program Pengabdian kepada Masyarakat (PkM) ini dimaksudkan untuk memperkenalkan pemasaran digital bagi pengembangan usaha Kedai Kopi Nusantara yang mengalami penurunan omset selama pandemi. Tidak ada perubahan yang dilakukan oleh pemilik. Kedai tersebut tidak pernah menggunakan strategi pemasaran digital karena pemilik tidak mempunyai pengetahuan tentang hal itu. Program ini membantu mitra untuk perumusan strategi pemasaran, penyusunan, dan pembuatan konten pemasaran digital dengan tema penerapan protokol kesehatan. Metode pelaksanaan PkM ini dimulai dengan melakukan survei terhadap UMKM di JL. Potong Lembu, Tanjungpinang untuk mengidentifikasi permasalahan. Kemudian, diputuskan mitra yang memerlukan bantuan dan melakukan diskusi menyeluruh mengenai solusinya. Terakhir, mengimplementasikan rencana yang telah dibuat. Akhirnya berhasil dibuat akun Instagram milik Kedai Kopi Nusantara. Konten promosi yang telah dibuat diunggah ke akun Instagram milik Kedai dan akun Facebook Tim Pelaksana. Kedai Kopi Nusantara juga sudah didaftarkan ke Go Food, namun tidak berhasil karena tidak ada nomor rekening bank yang menjadi data wajib. Hasil evaluasi akhir memuaskan dimana pemilik sudah dapat menggunakan media sosial untuk promosi dengan mengunggah konten promosi secara mandiri. Namun, strategi pemasaran digital belum memberikan pengaruh terhadap omset dan pelanggan Kedai Kopi Nusantara. Pemasaran digital memerlukan kegigihan dan konsistensi pemilik Kedai Kopi Nusantara untuk mengunggah konten promosi yang unik dan bermanfaat secara rutin

Kesulitan Keuangan: Efek Struktur Kepemilikan, Karakteristik Dewan Direksi, dan Indeks Tata Kelola Perusahaan Felix Williansyah; Meiliana Meiliana
Global Financial Accounting Journal Vol 6 No 2 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i2.6901

Purpose – This study aims to examine the effect of the corporate governance on the firm financial distress. The independent variables consisted of ownership structure (managerial, foreign, institutional, family, and block holder’s), board characteristics (size, independent, educational background, meeting, and gender) and corporate governance index. Research Method – This study uses 168 sample companies selected by purposive sampling method. The hypotheses testing uses panel regression method. Findings – The result shows 116 of 168 sample companies (IDX) experienced financial distress. It has been proven that financial distress can be significantly reduced by increasing concentrated ownership and board education. In addition, foreign ownership and board size have a significant and positive impact on financial distress. However, managerial ownership, family ownership, institutional ownership, board independence, board meetings, board gender, and corporate governance index do not have an impact on financial distress. Implication – The findings of this study imply that financial distress occurs by the presence of foreign ownership because of rarely involved in company management. In addition, to avoid the risk of financial distress the company can be anticipated by improving the quality board of directors (education, expertise, CEO tenure) and strengthening the internal control.

Corporate Annual Income Tax Calculation And Financial Statement Review At Pt Anugerah Manajemen Abadi Felix Williansyah; Meiliana Meiliana
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Independent internship are programs designed to provide opportunities for hands-on learning in related industries. Through this internship program, it helps to increase mutually beneficial cooperation between industry and campuses. This program also helps open opportunities for students to see how the industry works during the independent internship period. These activities namely, reviewing financial statements and calculating the annual corporate income tax at PT Anugerah Manajemen Abadi. The independent internship takes place from August 2022-January 2023. Students during the independent internship period will also be involved in internal discussions and meetings related to the project to be carried out, as well as study the tax regulations/accounting standard used to complete the project. The methods used for independent internship program at PT Anugerah Manajemen Abadi include literature studies, observation, exploration, and problem solving. Students are given the opportunity by PT Anugerah Manajemen Abadi to review 15 client companies, handle several official report of clarification from the tax office, attend meetings with internal companies and online meeting with client company management to reviewing financial statements. The briefing on the activities carried out during the independent internship at PT Anugerah Manajemen Abadi is very useful in preparing students before deal with workplace. However, this program should be further developed and exposed so that students have wider opportunities to explore learning in the industry.

Pengaruh Manajemen Laba Dan Tata Kelola Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Meiliana Meiliana; Ummi Latifa
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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Penelitian ini bertujuan untuk menguji pengaruh manajemen laba dan tata kelola perusahaan terhadap pengungkapan tanggung jawab sosial perusahaan (CSR). CSR diukur berdasarkan standar pelaporan Global Reporting Initiative. Sampelnya adalah 41 perusahaan yang terdaftar di BEI yang menerbitkan laporan keberlanjutan periode 2015-2019. Pengujian hipotesis menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa manajemen laba, komite audit, komisaris independen, kepemilikan manajerial, kepemilikan institusional, ukuran dewan direksi dan direktur independen tidak berpengaruh terhadap CSR.

Community Service Project At Smes In Batam: Reviewing Financial Statements and Calculating Corporate Annual Income Tax Felix Williansyah; Meiliana Meiliana
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

Following the Decree of the Minister of Education and Culture Number 3 of 2020, Universitas Internasional Batam implements the Merdeka Belajar Kampus Merdeka (MBKM) policy. This community service project implemented MBKM policy. A team consisting of a student and a lecturer from the Undergraduate Program in Accounting conducted this project. Team members helped SMEs in Batam reviewed and improved their financial statements and calculated their annual corporate income tax. We implemented this project jointly with PT Anugerah Manajemen Abadi during the period of August to December 2022. PT Anugerah Manajemen Abadi introduced us to four SMEs with limited knowledge and human resources who needed help understanding tax regulations. Those SMEs are engaged in onion trading, machinery, freight forwarding, and housing development. The Team analyzed the financial reports presented by SMEs and adjusted them according to tax regulations (Government Regulation of The Republic of Indonesia Number 7 of 2021 about general provisions and tax procedures). Adjustments were made, among others, to expenses related to "3M" (earning, collecting, and maintaining income) by fiscal reconciliation. Based on the adjusted financial reports, the Team calculated the 2022 corporate income tax expense (PPh article 29). Moreover, the Team provided SMEs with assistance in clarifying the results of their tax reporting to the tax office, including if the tax officer required additional explanations. As a result, four SMEs, which are lacking in human resources and knowledge of taxation, can receive assistance in calculating their corporate tax expenses.

Community Service Project At Smes In Batam: Reviewing Financial Statements and Calculating Corporate Annual Income Tax Felix Williansyah; Meiliana Meiliana
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

Following the Decree of the Minister of Education and Culture Number 3 of 2020, Universitas Internasional Batam implements the Merdeka Belajar Kampus Merdeka (MBKM) policy. This community service project implemented MBKM policy. A team consisting of a student and a lecturer from the Undergraduate Program in Accounting conducted this project. Team members helped SMEs in Batam reviewed and improved their financial statements and calculated their annual corporate income tax. We implemented this project jointly with PT Anugerah Manajemen Abadi during the period of August to December 2022. PT Anugerah Manajemen Abadi introduced us to four SMEs with limited knowledge and human resources who needed help understanding tax regulations. Those SMEs are engaged in onion trading, machinery, freight forwarding, and housing development. The Team analyzed the financial reports presented by SMEs and adjusted them according to tax regulations (Government Regulation of The Republic of Indonesia Number 7 of 2021 about general provisions and tax procedures). Adjustments were made, among others, to expenses related to "3M" (earning, collecting, and maintaining income) by fiscal reconciliation. Based on the adjusted financial reports, the Team calculated the 2022 corporate income tax expense (PPh article 29). Moreover, the Team provided SMEs with assistance in clarifying the results of their tax reporting to the tax office, including if the tax officer required additional explanations. As a result, four SMEs, which are lacking in human resources and knowledge of taxation, can receive assistance in calculating their corporate tax expenses.

Community Service Project At Smes In Batam: Reviewing Financial Statements and Calculating Corporate Annual Income Tax Felix Williansyah; Meiliana Meiliana
ConCEPt - Conference on Community Engagement Project Vol. 4 No. 1 (2024): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

Following the Decree of the Minister of Education and Culture Number 3 of 2020, Universitas Internasional Batam implements the Merdeka Belajar Kampus Merdeka (MBKM) policy. This community service project implemented MBKM policy. A team consisting of a student and a lecturer from the Undergraduate Program in Accounting conducted this project. Team members helped SMEs in Batam reviewed and improved their financial statements and calculated their annual corporate income tax. We implemented this project jointly with PT Anugerah Manajemen Abadi during the period of August to December 2022. PT Anugerah Manajemen Abadi introduced us to four SMEs with limited knowledge and human resources who needed help understanding tax regulations. Those SMEs are engaged in onion trading, machinery, freight forwarding, and housing development. The Team analyzed the financial reports presented by SMEs and adjusted them according to tax regulations (Government Regulation of The Republic of Indonesia Number 7 of 2021 about general provisions and tax procedures). Adjustments were made, among others, to expenses related to "3M" (earning, collecting, and maintaining income) by fiscal reconciliation. Based on the adjusted financial reports, the Team calculated the 2022 corporate income tax expense (PPh article 29). Moreover, the Team provided SMEs with assistance in clarifying the results of their tax reporting to the tax office, including if the tax officer required additional explanations. As a result, four SMEs, which are lacking in human resources and knowledge of taxation, can receive assistance in calculating their corporate tax expenses.

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