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All Journal Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Akuntansi STIE Muhammadiyah Palopo Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jambura Accounting Review Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Ipteks Terapan : research of applied science and education Journal Of Human And Education (JAHE) Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)

Iskandar Itan

Universitas Internasional Batam

Author-ID : 4217138

Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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ARE GCG EFFECTIVE IN MITIGATING EARNINGS MANAGEMENT AND INFLUENCING CSR IN FAMILY FIRMS Iskandar Itan; Merinda Wijaya
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 14 No. 4 (2020): Jurnal Ipteks Terapan ( Research of Applied Science and Education )
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

This study aims to examine the effectiveness of the role of corporate governance on corporate social responsibility (CSR) in family firms with earning management as the moderating variable. The data used in this study are secondary data of 120 family firms listed on the Indonesian Stock Exchange for the period 2015 to 2019, analyzed using Smart PLS software. In this study, the corporate governance mechanism is measured with: independent board of commissioners, institutional ownership, the board of director size, managerial ownership, and audit size. CSR is measured using the ISO 26000 standard. Meanwhile, earnings management is measured using discretionary accruals of modified Jones models. The results show that the role of corporate governance positively affects earnings management in family firms. Further analysis shows that corporate governance also influences CSR. This study also provides empirical evidence that earnings management enhances the relationship between corporate governance and CSR

PENERAPAN HAND SANITIZER DENGAN HANDLESS PUMP SYSTEM PADA KEDAI MAKANAN DI BATAM DI ERA NEW NORMAL Natalis Christian; Ria Karina; Iskandar Itan; Indo Dicaprio P; Raimon R Tampubolon; Rayden Vebrianto; Calvin Pang; M Ramanda Alim; Meirita Sitadewi; Melisa Putri Pane; Indah Novitasari; Vincent Sun
National Conference for Community Service Project (NaCosPro) Vol 2 No 1 (2020): The 2nd National Conference of Community Service Project 2020 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v2i1.1173

During the Covid-19 pandemic, one of the main problems that concerned by both the government agencies and the public is the spread of the virus in crowded areas/locations through objects that are often touched by many people. One of the locations that is prone to the spread of the Covid-19 virus is a food restaurant that is crowded with customers. Transactions carried out by customers increase the risk of spreading the virus in the restaurant through door handles, tables, chairs, water taps, or even money. This research was conducted to reduce the risk of spreading the covid-19 virus by implementing a handless pump system on hand sanitizers. One location that applies the results of this research is Kedai Ramly which is located in Bengkong District, Batam Island. Driven by the owner's great sense of responsibility and empathy, the use of a handless pump system has been successfully implemented. The implementation shows satisfactory results as evidenced by the increasing customer trust in the hygiene standards applied at Kedai Ramly.

AKTUALISASI JATI DIRI BANGSA DALAM KESATUAN MENGHADAPI PANDEMI Ria Karina; Natalis Christian; Iskandar Itan; Marco Nicholas Alfredo Loho; Winton Tan; Jessica Jessica; Jesslin Jesslin; Valen Oktavianti; Stella Stella; Marcelina Victoria; Venny Chou; Nydia Salsabila Firdaus
National Conference for Community Service Project (NaCosPro) Vol 2 No 1 (2020): The 2nd National Conference of Community Service Project 2020 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v2i1.1208

The COVID-19 pandemic has caused many negative effects on the economy of Indonesia. A number of citizens (regular workers) have lost their job, meaning they have lost their main source of income, which was the reason why the writer has chosen to do a distribution of food supplies to families in need, especially in Sub-district Nongsa Batam Island. In the process of making, there weren’t any unsolvable issues. The only issue that was considered a problem was asking for permission from the person-in-charge of the selected residence. The method of this activity is by fundraising, by posting in stories or feeds on Instagram.

PENGGUNAAN MASKER UNTUK BUDAYA HIDUP SEHAT YANG BARU PADA MASA PANDEMI COVID-19 Ria Karina; Natalis Christian; Iskandar Itan; Reymon Yulianto; Arya Dita; Cindy Tan; Elbert Henokh Tanberius; Fiqri Pramanda; Karyn Karyn; Melisa Melisa; Yehezkiel Putra Galang
National Conference for Community Service Project (NaCosPro) Vol 2 No 1 (2020): The 2nd National Conference of Community Service Project 2020 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v2i1.1171

Covid-19's global pandemic has caused chaos in various countries of the world. One of those affected by the pandemic is Indonesia. The health sector, economic sector, and security sector could be threatened in the current global pandemic. The need for people to get used to a healthy lifestyle is now very important. The purpose of this activity is to help the community independently make masks to be useful to protect themselves, especially during this pandemic. Masks have become an important daily need for daily use. In addition, with the increasing need for masks, mask prices have also increased and decreased mask availability especially during the initial pandemic period. This activity is designed to provide education in the form of a cloth mask-making tutorial to the public through webinars and social media such as YouTube that can be accessed.

SISTEM PEMILIHAN SUARA ONLINE SEDERHANA Natalis Christian; Ria Karina; Iskandar Itan; Katherine Oktaviani Yap Rui Qi; Celine Te; Grace Vaustine; Jason Hirawan; Putri Utami; Riksen Sitorus; Rina Rina; Saphira Evani; Serly Angelica; She Lee Susanti
National Conference for Community Service Project (NaCosPro) Vol 2 No 1 (2020): The 2nd National Conference of Community Service Project 2020 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v2i1.1209

This article aims to discuss the performance of the APSON prototype (Aplikasi Pemilihan Suara Online) against the democratic needs of users who need it. The subject of this research is the Student Association of Civil Engineering from Universitas Internasional Batam. The obtained data has derived from various forms of literacy, either physical or online, which has been carefully filtered and reviewed by writers. This research has applied science and technology methods as the method to solve the problem, which also assisted by quantitative data collection techniques, namely documentation techniques, interviews, and online questionnaires. The analysis of this research has given a result as the prototype`s performance is proven to be effective in channeling user`s aspirations without fear of being affected by the risk of COVID-19 pandemic. This decent performance has compiled with various systems, namely the front end(consisting of HTML, Javascript, and CSS) and the back end(consisting of MySQL and PHP). Nevertheless, APSON is still on website-based and in development.

MENINGKATKAN MINAT BACA DI KALANGAN ANAK-ANAK PANTI ASUHAN “DAARUT TAUBAH” Ria Karina; Natalis Christian; Iskandar Itan; Erika Chen; Jacky Lim; Kian Ricardoegan; Winson Winson; Susanti Susanti; Vinco Vinco; Hartono Hartono; Willy Benyamin Ompusunggu; Erwin Erwin
National Conference for Community Service Project (NaCosPro) Vol 2 No 1 (2020): The 2nd National Conference of Community Service Project 2020 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v2i1.1172

Reading a book is a fun activity if someone is used to it. Instead, this activity becomes the most boring thing ever done when someone has no interest in reading books. There are two types of people when reading a book, the first is someone who likes to read books without a picture. The second type, are people who like to read books interspersed with pictures. Everyone's interest in reading a book depends on the motivation and presentation of the book itself which makes other people interested in reading. The habit of reading this book must be instilled early on. Various reading sources are widely available both in the form of books and digital content such as e-books, digital magazines, and animated videos. The role of parents and the environment is very important for the development and growth of children. Reading books has value and benefits for children in terms of children's character development. Therefore, raising awareness of the importance of reading books is important. Community service activities carried out are by donating notebooks and stationery to the people who need them and introducing them to the importance of reading culture through online educational activities.

The Mediating Role Of Capital Structure In Corporate Governance On Firm Performance Of Family Companies Iskandar Itan; Vinnie Chelencia
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 6, No 2 (2022): Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

This study looks into the relationship of the performance of family businesses in Indonesia and its corporate governance. It also investigates the mediation effect of capital structure on this relationship. Board size, independent commissioner, female director, ownership concentration, managerial ownership, audit committee meetings are used as indicators of GCG measurement. Capital structure is measured by leverage. ROA and Tobin's Q are used as indicators of measurement of firm performance. The panel data approach will be employed, using a sample of 117 companies registered on the Indonesia Stock Exchange between 2016-2020. The result of the study revealed the significant effect of board size, managerial ownership, and ownership concentration on the performance of the family businesses analysed, as measured by ROA. However, the result of the analysis using Tobin’s Q measure shows an insignificant effect. Furthermore, this study found capital structure to have a mediation effect on GCG and performance of a family business, through ownership concentration and managerial ownership. Keywords: capital structure, firm performance, GCG.

Media Untuk Optimalisasi Edukasi Perpajakan Hendi Sama; Iskandar Itan; Kelvin Kelvin; Melissa Melissa; Nasyah Amanda; Vincent Linardo
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.6936

Pada tahun 2020 masih terdapat 5 juta dari 14,76 juta wajib pajak yang tidak taat dalam menjalankan kewajiban membayar pajak. Kurangnya edukasi mengenai pajak menjadi salah satu penyebab masih ada warga negara yang tidak taat membayar pajak. Sehingga program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran pajak di SMA Mondial Batam. Permasalahan yang terjadi adalah program edukasi pajak dari pemerintah belum merata dan para pelajar masih terbatas pengetahuannya tentang pajak. Maka program pengabdian ini dapat menjadi solusi untuk membantu serta membangun pemahaman yang tepat tentang pajak. Dalam penelitian ini pengumpulan data dilakukan dengan observasi, survei dan wawancara. Metode analisa data yang digunakan adalah dengan pendekatan gabungan antara kualitatif dan kuantitatif. Hasil dari kegiatan pengabdian ini adalah terdapat perubahan positif terkait pemahaman siswa-siswi di SMA Mondial Batam terhadap pajak berdasarkan survei melalui google form yang dilakukan sebelum dan sesudah kegiatan sosialisasi. Selain sosialisasi terdapat modul pembelajaran, video edukasi serta quiz card sebagai luaran hasil pengabdian.

Role of Risk Management in Independent Commissioners and Audit Committees on Financial Performance Iskandar Itan; Khelen Khelen
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.v6i2.6877

Purpose - Financial performance of a company is an important thing to consider due to its direct correlation with the company’s survivability. It is important to understand what affects a company's financial performance. This research aimed to determine the influence of the independent commissioner and audit committee variables on financial performance as moderated by risk management. Research Method - This study used 22 companies of LQ-45 that listed in the Indonesia Stock Exchange from 2017 to 2021 using a purposive sampling method. Model used in this research was analyzed using multiple linear regression. Findings – The results indicate that independent commissioners have no significant effect on financial performance, while audit committee has a positive significant effect on the financial performance. Independent commissioners and audit committee simultaneously have a positive and significant effect on the financial. While risk management was not found to moderate the effect of independent commissioners on financial performance, though it may strengthen the relationship between audit committee and financial performance. Implication – The presence of independent commissioners and audit committee in a company is important because independent commissioners act as an external party entitled to monitor the actions taken by the company, while audit committee affects reliable and accountable financial statements. Every company certainly has risks that must be taken and make adjustments according to the level of risk. Furthermore, having risk management in the companies enable the audit committees to assess the risk more accurate.

Co-Authors Arya Dita Calvin Pang Celine Te Christian, Natalis Cindy Tan Devina Devina Elbert Henokh Tanberius Erika Chen Erwin Erwin Febrine Fiqri Pramanda Gabriela Gabriela Grace Vaustine Hartono Hartono Indah Novitasari Indo Dicaprio P Jacky Lim Jason Hirawan Jennifer Jennifer Jessica Jessica Jesslin Jesslin Jessy Jessy Juliana Juliana Junnestine Karyn Karyn Katherine Oktaviani Yap Rui Qi Kelvin Kelvin Khelen Khelen Kian Ricardoegan Leni Laudeciska M Ramanda Alim Marcelina Victoria Marco Nicholas Alfredo Loho Meirita Sitadewi Meiviana Meiviana Melisa Melisa Melisa Putri Pane Melissa Melissa Merinda Wijaya Monica Krisalda Siahaan Nasyah Amanda Natasya Artamevia Nydia Salsabila Firdaus Piere Ricardo Putri Utami Raimon R Tampubolon Rayden Vebrianto Reymon Yulianto Ria Karina Riksen Sitorus Rina Rina Sama, Hendi Saphira Evani Serly Angelica She Lee Susanti Silvy Gresia Stella Stella Susanti Susanti Sylvia Sylvia Valen Oktavianti Venny Chou Vincent Linardo Vincent Sun Vinco Vinco Vinnie Chelencia Willy Benyamin Ompusunggu Winson Winson Winton Tan Wiwy Riana Yehezkiel Putra Galang

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