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All Journal Ensiklopedia of Journal International Journal of Economics, Management, Business, and Social Science Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Bisnis dan Manajemen (JBM) Jurnal Pengabdian kepada Masyarakat Bina Darma Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Reviu Akuntansi, Manajemen, dan Bisnis Jurnal Manajemen, Organisasi, Dan Bisnis Balance : Media Informasi Akuntansi dan Keuangan J-ISACC : Journal of Islamic Accounting Competency Jurnal Pengabdian Ibnu Sina Realible Accounting Journal RENATA Jurnal Pengabdian Masyarakat Kita Semua Divinitas Jurnal Filsafat dan Teologi Kontekstual Jurnal Ilmiah Ekonomi dan Manajemen Mount Hope Management International Journal
Nona Jane Onoyi
Universitas Batam
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Social Sciences Other

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PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN DAN KEBIJAKAN HUTANG TERHADAP TAX AVOIDANCE DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Jane Onoyi, Nona; Kurniawati, Ely; Yantri, One; Titik Windayati, Diana
Ensiklopedia of Journal Vol 6, No 1 (2023): Vol. 6 No. 1 Edisi 3 Oktober 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i1.2044

Abstract

This study used audit quality as an moderating variable to examine the effect of financial distress, firm size and debt policy on tax avoidance. Tax avoidance is proxied by the cash effective tax rate, financial distress is proxied by the Z-Score model, firm size is proxied by the natural logarithm of assets, debt policy is proxied by the debt to asset ratio and Audit quality is proxied by the big four Public Accounting Firm (KAP). The population in this research is energy companies listed on the Indonesia Stock Exchange in 2016-2020 with a total of 32 companies. The research sample consisted of 11 companies obtained by using purposive sampling technique. The analysis technique used is linear regression with a moderation model. The results showed that partially financial distress, firm size and debt policy have a significant effect on tax avoidance. While audit quality is not able to moderate the effect of financial distress, firm size and debt policy significantly affect tax avoidance. However, audit quality can strengthen the effect of financial distress, firm size and debt policy on tax avoidance. This situation is a yellow light and even a red light for the government. The government needs to review tax regulations and provide stimulus to taxpayers so that tax revenues increase. For taxpayers, it is necessary to be more careful in carrying out tax avoidance so as not to be included in tax audits and courts as a result of carrying out excessive tax avoidance.Keywords: Financial Distress, Firm Size, Debt Policy, Audit Quality, Tax Avoidance
Pengaruh Financial Distress, Opini Audit Dan Reputasi Auditor Terhadap Audit Delay Onoyi, Nona Jane
Journal of Islamic Accounting Competency Vol. 4 No. 1 (2024): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v4i1.2295

Abstract

Kajian ini bertujuan untuk mengetahui pengaruh financial distress, opini audit dan reputasi auditor terhadap audit delay.  Financial distress, opini audit dan reputasi auditor sebagai variabel bebas.  Sedangkan audit delay  sebagai variabel terikat.  Populasi penelitian adalah perusahaan pertambangan yang terdaftar di BEI tahun 2017-2021 dengan sampel sebanyak 14 perusahaan sehingga diperoleh 70 data yang diobservasi.  Metode penelitian menggunakan regresi logistik.  Hasil penelitian menunjukkan bahwa secara parsial, financial distress berpengaruh signifikan terhadap audit delay, sedangkan opini audit dan reputasi auditor berpengaruh tidak signifikan terhadap audit delay.  Secara simultan  financial distress, opini audit dan reputasi auditor berpengaruh signifikan terhadap audit delay.  Saran untuk  perusahaan adalah memenuhi kewajiban pelaporan informasi keuangan dengan tepat waktu.
Pengaruh Gaya Kepemimpinan, Motivasi, Dan Disiplin Kerja Terhadap Kinerja Pegawai Melalui Pengembangan SDM Pemerintah Daerah Provinsi Kepulauan Riau Hidayat; Mursal; Yantri, One; Windayati, Diana Titik; Onoyi, Nona Jane
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 7 No 2 (2023): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v7i2.105

Abstract

Leadership style, motivation in working and employee work discipline are classic problems faced by various organizations in achieving performance targets, therefore HR that continues to be developed is one of the keys so that the wheels of the organization run as expected, employees who do not feel comfortable at work, are unable to improve their careers, and work pressure is too heavy will not be able to carry out their responsibilities optimally. The current research is intended to see how much influence the leadership style, motivation, and work discipline have on employee performance through HR development within the Riau Islands Provincial Government with a population of 5,108 people, while the sample was taken 290 with the convenience sampling method, respondents were given a questionnaire distributed via the Google Form link with a data collection time of about one month, then the data was processed and analyzed further. Based on the results of data processing, it shows that the results of hypothesis testing on leadership style variables, motivation, work discipline, and HR development on employee performance have a significant effect, this is as shown in the t test results. The same results are shown in the F test, namely that there is a significant effect simultaneously on the variables of leadership style, motivation, work discipline, and HR development on employee performance variables. Next, in the results of the intervening variable hypothesis test, all regressions show a significant relationship between variables in accordance with the requirements. Furthermore, the test result of the adjusted R2 value is 0.615, which means that the variables of leadership style, motivation, and work discipline and HR development used in general are able to provide 61.5% of the influence on employee performance. However, this research still has many limitations, the number of samples is still too small from the population, the variables used are limited. Recommendations that can be taken into consideration in further research are in the selection of samples, especially for respondents, can be focused based on the OPD of the Riau Islands Provincial Government.
Sosialisasi Pentingnya PIRT Bagi UMKM di Desa Sungai Raya Kelurahan Sembulang, Galang-Batam Windayati, Diana; Jane Onoyi, Nona; Kurniawati, Ely; Yantri, One
RENATA: Jurnal Pengabdian Masyarakat Kita Semua Vol. 2 No. 1 (2024): Renata - April 2024
Publisher : PT Berkah Tematik Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61124/1.renata.43

Abstract

Salah satu upaya pemberdayaan ekonomi masyarakat adalah melalui UMKM.  Kegiatan UMKM diharapkan mampu mengembangkan potensi yang dimiliki masyarakat sehingga ekonomi masyarakat dapat berkembang secara mandiri.  Masyarakat pada Desa Sungai Raya, Kelurahan Sembulang, Galang – Batam. memiliki beragam usaha atau bisnis makanan mulai dari usaha kripik pisang, kripik bawang, bolu dan cake ulang tahun, namun usaha mereka belum memiliki sertifikat PIRT. Berdasarkan hasil survey awal, diperoleh informasi bahwa pengetahuan masyarakat atas perijinan usaha rumah tangga masih sangat minim sekali. Sosialisasi pentingnya PIRT bagi UMKM sebagai salah satu kegiatan Tri Dharma Perguruan Tinggi, yaitu Pengabdian Kepada Masyarakat (PKM) dilaksanakan pada tanggal 24 Juni 2023 di Desa Sungai Raya, Kelurahan Sembulang, Galang – Batam. Kegiatan ini  bertujuan untuk memberikan pemahaman dan pengetahuan kepada peserta mengenai konsep PIRT dan urgensi kepemilikan PIRT, menyampaikan informasi kepada peserta mengenai manfaat yang diperoleh dengan memiliki PIRT dan memberikan motivasi kepada peserta agar segera mengurus perijinan PIRT.  Sosialisasi dilaksanakan melalui metode ceramah dan diskusi.  Hasil dari kegiatan PKM ini adalah pelaku usaha mikro agar memahami pentingnya sertifikat Produk Industri Rumah Tangga (PIRT) untuk suatu produk,  termotivasi untuk mengurus perijinan tersebut dan memahami tatacara pengajuan untuk memproses perijinan PIRT.  Dengan dimilikinya ijin PIRT,  berarti produk sudah layak beredar, produk bebas dipasarkan secara luas, keamanan dan mutu produk terjamin, kepercayaan konsumen meningkat serta dapat meningkatkan kesejahteraan keluarga
KINERJA KEUANGAN PERBANKAN DENGAN METODE RGEC SEBELUM DAN SELAMA COVID-19 (STUDI KASUS PADA BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2023) Hotma Indah Sari Sinaga; Nona Jane Onoyi; Mursal
Mount Hope Management International Journal Vol. 2 No. 3 (2024)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/momil.v2i3.571

Abstract

The purpose of this study is to examine banks' financial results on the IDX both before and after COVID-19. The RGEC analysis approach is being used for the period of 2016–2023. The approach used in this research is quantitative. With a population of 47 commercial banks, the sample was obtained using purposive sampling methods. Of the samples that satisfied the requirements, 17 commercial banks for the years 2016–2023 were included, and the data type was secondary data. The data collecting approach makes use of descriptive analysis methods to extract information from commercial bank financial statements available on the IDX for the years 2016–2023. The "Wilcoxon Signed Rank Test" is a hypothesis testing tool that compares the overall financial performance of commercial banks. According to the results of the data analysis performed using SPSS v26, there is no significant change between NPL, GCG, and ROA before and during the COVID-19 period of 2016–2023. There are notable distinctions between LDR and CAR both before and throughout the COVID-19 timeframe of 2016–2023.
SOSIALISASI PENTINGNYA PEMBUKUAN KEUANGAN BAGI UMKM DI DESA SUNGAI RAYA KELURAHAN SEMBULANG, GALANG – BATAM Onoyi, Nona Jane; Windayati, Diana Titik; Kurniawati, Ely; Yantri, One
Jurnal Pengabdian Ibnu Sina Vol. 4 No. 1 (2025): Januari 2025
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/j-pis.v4i1.993

Abstract

ABSTRAK Untuk mendorong pemberdayaan ekonomi masyarakat, UMKM diharapkan mampu mengembangkan potensi yang dimiliki masyarakat, sehingga ekonomi masyarakat berkembang secara mandiri. Masyarakat pada Desa Sungai Raya, Kelurahan Sembulang, Galang – Batam. memiliki beragam usaha atau bisnis makanan mulai dari usaha kripik pisang, kripik bawang, bolu dan cake ulang tahun, namun usaha mereka belum melakukan pembukuan keuangan yang baik Dan standar. Berdasarkan hasil survey awal, diperoleh informasi bahwa pengetahuan masyarakat atas pembukuan keuangan masih sangat minim sekali. Sosialisasi pentingnya Pembukuan Keuangan bagi UMKM sebagai salah satu kegiatan Tri Dharma Perguruan Tinggi, yaitu Pengabdian Kepada Masyarakat (PKM) dilaksanakan pada tanggal 24 Juni 2023 di Desa Sungai Raya, Kelurahan Sembulang, Galang – Batam. Kegiatan ini bertujuan untuk memberikan pemahaman dan pengetahuan kepada pelaku usaha mikro mengenai pentingnya pencatatan transaksi keuangan dalam menjalankan bisnis berupa pembukuan keuangan sebagai bagian dari pengelolaan keuangan, menumbuhkan keinginan dan kesadaran mereka untuk menerapkan pembukuan keuangan dan menambah ketrampilan mereka untuk mebuat laporan keuangan. Metode kerja yang dilakukan meliputi survey lokasi, identifikasi pelaku usaha, sosialisasi pembukuan keuangan dan evaluasi kegiatan. Hasil dari kegiatan PKM ini adalah pelaku usaha mikro memahami pentingnya pembukuan keuangan dalam menjalankan usaha bisnis, termotivasi untuk membuat pembukuan keuangan dan memahami proses dan siklus pembukuan keuangan. Dengan dibuatnya pembukuan keuangan, pelaku UMKM dapat mengetahui besaran keuntungan ataupun kerugian dari usaha bisnisnya. Kata Kunci: UMKM; Pembukuan Keuangan ABSTRACT To encourage community economic empowerment, MSMEs are expected to be able to develop the potential of the community, so that the community's economy develops independently. The community in Sungai Raya Village, Sembulang Urban Village, Galang - Batam. has a variety of businesses or food businesses ranging from banana chips, onion chips, sponge cakes and birthday cakes, but their businesses have not done good financial bookkeeping and standards. Based on the results of the initial survey, information was obtained that the community's knowledge of financial bookkeeping was still very minimal. Socialisation of the importance of financial bookkeeping for MSMEs as one of the activities of the Tri Dharma of Higher Education, namely Community Service (PKM) was carried out on 24 June 2023 in Sungai Raya Village, Sembulang Village, Galang - Batam. This activity aims to (1) provide understanding and knowledge to micro business actors about the importance of recording financial transactions in running a business in the form of financial bookkeeping as part of financial management, (2) foster their desire and awareness to implement financial bookkeeping and (3) increase their skills to make financial reports. The results of this PKM activity are micro business actors (1) understand the importance of financial bookkeeping in running a business (2) are motivated to make financial bookkeeping and (3) understand the process and cycle of financial bookkeeping. By making financial bookkeeping, MSME players can find out the amount of profit or loss from their business. Keywords: MSMEs; Financial Bookkeeping.
Pengolahan Limbah Rumah Tangga Berupa Kulit Udang Menjadi Bubuk Penyedap Rasa Alami di Perumahan Citra Batam Diana Windayati; Nona Jane Onoyi; Ely Kurniawati
Jurnal Abdimas Indonesia Vol. 4 No. 3 (2024): Juli-September 2024
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53769/jai.v4i3.949

Abstract

Kemajuan wilayah perkotaan dan pedesaan selalu diikuti dengan efek positif maupun negatif. Salah satu efek negatif adalah pencemaran lingkungan yang bersumber dari sampah atau limbah rumah tangga, baik organik maupun anorganik. Kulit udang adalah limbah rumah tangga yang dapat diolah kembali menjadi bubuk penyedap rasa. Penyedap rasa adalah bahan tambahan yang menggugah rasa tertentu pada makanan, seperti rasa asin, manis, asam atau lainnya. Pemakaian penyedap rasa alami mendorong pola hidup sehat yang sudah menjadi bagian dalam kehidupan kita sehari-hari. Para ibu berusaha memberikan makanan terbaik untuk keluarga, termasuk penggunaan bahan bahan alami. Kesulitanbahwa penyedap rasa yang beredar di pasar lebih banyak yang bersifat buatan dibandingkan yang alami. Sehingga diperlukan solusi untuk mendapatkan penyedap rasa yang aman dan sehat. Sekaligus membantu mengurangi limbah makanan. Kegiatan sosialisasi dan praktik pengolahan kulit udang menjadi bubuk flavour penyedap rasa diberikan kepada ibu-ibu PKK di Perumahan Citra Batam, Batam. Metode pelaksanaan kegiatan pengabdian ini adalah (1) sosialisasi tentang limbah dan dampak pencemaran lingkungan, (2) pelatihan dan praktik pembuatan bubuk penyedap rasa dari limbah udang. Tujuan dan manfaat adanya kegiatan ini adalah (1) Bagi masyarakat mendapatkan tambahan ilmu pengetahuan tentang pembuatan penyedap rasa alami yang aman, (2) Bagi pemerintah mengurangi dampak pencemaran lingkungan yang disebabkan oleh limbah udang yang dihasilkan oleh rumah tangga dan usaha kuliner dan (3) Jika dijadikan usaha rumahan dapat menjadi penghasilan tambahan bagi keluarga.
Bukti dan Kebenaran Ilmiah: Dua Sisi Mata Uang Onoyi, Nona Jane
Divinitas Jurnal Filsafat dan Teologi Kontekstual Vol 3, No 1 (2025): Divinitas January
Publisher : Fakultas Teologi, Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/div.v3i1.11500

Abstract

This article explores the intricate relationship between evidence and scientific truth, likened to two sides of the same coin. Evidence serves as the fundamental basis for building scientific knowledge, while scientific truth remains tentative and evolves with new discoveries. The discussion delves into the concepts of evidence and truth from the perspective of the philosophy of science, identifying various types of evidence, from empirical to spectral, and examining theories of truth such as coherence, correspondence, and pragmatism. The correlation between evidence and truth is reviewed as a systematic scientific process, although contradictions arise due to evidence limitations, interpretative biases, and the dynamics of scientific paradigms. Through this analysis, the article underscores the importance of critical thinking and awareness of limitations in evaluating scientific claims to support the development of valid and rational knowledge.AbstrakArtikel ini mengeksplorasi hubungan kompleks antara bukti dan kebenaran ilmiah yang diibaratkan sebagai dua sisi mata uang. Bukti menjadi dasar utama dalam membangun ilmu pengetahuan, sementara kebenaran ilmiah bersifat tentatif dan terus berkembang seiring dengan munculnya bukti baru. Kajian ini menganalisis konsep bukti dan kebenaran dari perspektif filsafat ilmu, mengidentifikasi berbagai jenis bukti, serta membahas teori kebenaran. Artikel ini juga mengulas bagaimana korelasi antara bukti dan kebenaran terbentuk dalam proses ilmiah, serta bagaimana kontradiksi dapat muncul akibat keterbatasan bukti, bias interpretasi, dan perubahan paradigma ilmiah. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kepustakaan (library research).  Data yang digunakan dalam penelitian ini bersumber dari berbagai literatur ilmiah. Pemahaman yang kritis terhadap hubungan bukti dan kebenaran memiliki implikasi penting dalam pengambilan keputusan berbasis bukti, literasi sains, serta pengembangan teknologi. Oleh karena itu, sikap terbuka terhadap revisi ilmiah dan kesadaran akan sifat dinamis kebenaran menjadi kunci dalam mendukung perkembangan ilmu pengetahuan yang rasional, objektif, dan bermanfaat bagi masyarakat.
PENGARUH PROGRAM PEMUTIHAN PAJAK DAERAH TERHADAP PENERIMAAN PKB DAN BBNKB TAHUN 2024 DI UPT PPD PONOROGO Wilindra, Felina; Nona Jane Onoyi
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 3 No. 6 (2025): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v3i6.5012

Abstract

This study aims to determine the effect of the East Java tax amnesty program in 2024 on PKB and BBNKB revenues at the UPT PPD Ponorogo. The effect of this amnesty program can be seen from the number of taxpayers who utilize it and how much the increase in PKB and BBNKB revenues is before and after the tax amnesty. The data used in this study are secondary data. The object of this study is the UPT PPD Ponorogo with the dependent variable being PKB and BBNKB revenues and the independent variable being the tax amnesty program. The research method used is descriptive quantitative and comparative. This method provides an overview and description of the numerical data that has been collected which will then also be used to compare data before and after the amnesty program. The results of the study show that the 2024 tax amnesty program has a positive effect on PKB revenues but has a negative effect on BBNKB because the tax amnesty resulted in the UPT PPD Ponorogo losing 8.87% of the potential from the BBNKB sector. The regional tax amnesty program is effective in increasing revenues in the PKB sector but is not effective for revenues from the BBNKB sector. However, this tax amnesty program is very beneficial for taxpayers and in the long term can increase PKB revenues so it is hoped that it can be held again in the following years.
KEUNGGULAN DIGITAL BANK MANDIRI : ANALISIS VRIO Onoyi, Nona Jane; Muharya, Agil
Mount Hope Management International Journal Vol. 3 No. 1 (2025)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/momil.v3i1.718

Abstract

This article analyzes Bank Mandiri's digital competitive advantage using the VRIO (Value, Rarity, Imitability, Organization) framework. Bank Mandiri, as one of the largest banks in Indonesia, has successfully utilized digital transformation through the Livin by Mandiri service. This study uses a qualitative approach with literature study and document analysis methods, collecting data from Bank Mandiri's annual report, official publications, news articles, and studies related to digital transformation in the banking industry. Secondary data used in this study were validated through triangulation to ensure the accuracy and reliability of the findings. The results of the VRIO analysis show that Bank Mandiri's digital services provide significant added value for customers and companies, are rare in the market, and are difficult for competitors to imitate thanks to investments in cutting-edge technology. Bank Mandiri has a supportive organization, with a structure and culture of innovation that allows for optimal utilization of digital resources. The strategic implications of this digital advantage include increased customer loyalty, expanded customer base, and increased operational efficiency. By continuing to invest in technology and expand the digital ecosystem, Bank Mandiri has the potential to maintain its competitive advantage and become a leader in digital transformation in the Indonesian banking industry.
Co-Authors Diana Windayati Ely Kurniawati Ely Kurniawati Fawwaz, Liyana Khairunnisa Gandhi Sutjahjo Hangesti, Pangastuti Hidayat Hotma Indah Sari Sinaga Mohamad Aras Mudinillah, Adam Muhammad Saidy Muharya, Agil Mursal Mursal One Yantri One Yantri One Yantri Putri Nurnilamsari Robin Robin, Robin Sarmini Sri Yanti Suyanto Wilindra, Felina Windayati, Diana Windayati, Diana Titik Yantri, One