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All Journal Jurnal Media Wahana Ekonomika AKUNTANSI DEWANTARA Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Performance : Jurnal Bisnis dan Akuntansi Prosiding National Conference for Community Service Project Global Financial Accounting Journal BUDGETING : Journal of Business, Management and Accounting Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Akuntansi Keuangan dan Bisnis BISMA Cendekia Media Riset Akuntansi Auditing & Informasi Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) Jurnal Akuntansi
Ivone, Ivone
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh kepemilikan negara, hubungan politik dan penghindaran pajak terhadap kinerja keuangan di Indonesia Ivone Ivone; Hendry Tinamo
INOVASI Vol 17, No 4 (2021): November
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v17i4.10082

Abstract

Tujuan dari penelitian ini adalah untuk menelaah dampak dari kepemilikan negara, hubungan politik dan penghindaran pajak terhadap kinerja perusahaan pada perusahaan yang tercatat di Bursa Efek Indonesia pada 2016-2020. Metode yang digunakan dalam menentukan sampel dalam penelitian ini adalah metode purposive sampling. Pada penelitian ini menggunakan 165 perusahaan yang tercatat di Bursa Efek Indonesia. Dalam penelitian ini kepemilikan negara yang diukur dengan jumlah kepemilikan saham negara Republik Indonesia, hubungan politik yang diukur dengan jumlah komisaris dan direksi terhubung politik, serta penghindaran pajak yang diukur dengan Cash ETR merupakan variabel independen. Kinerja keuangan perusahaan yang diukur dengan rasio ROA, ROE, dan Tobin’s Q merupakan variabel dependen. Hasil dari pengujian dalam penelitian ini menunjukkan bahwa kepemilikan negara, hubungan politik berpengaruh tidak siginifikan terhadap kinerja keuangan. Penghindaran pajak berpengaruh signifikan negatif terhadap Tobin’s Q tetapi berpengaruh tidak signifikan terhadap ROA dan ROE.
Pengaruh karakteristik perusahaan, karakteristik audit dan keterlambatan audit terhadap pergantian auditor di indonesia Ivone Ivone; Victoria Victoria
INOVASI Vol 17, No 1 (2021): Februari
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v17i1.9224

Abstract

Penelitian ini dimaksudkan untuk menguji faktor-faktor yang menyebabkan pergantian auditor di bawah perusahaan yang terdaftar di Bursa Efek Indonesia. Dimulai dengan menggunakan, pertumbuhan perusahaan, ukuran perusahaan klien, perubahan dalam manajemen, leverage, kompleksitas perusahaan, ukuran perusahaan auditor, opini audit, dan keterlambatan audit diterapkan sebagai variabel untuk mengukur pergantian auditor.Penelitian ini meneliti 428 perusahaan yang terdaftar di Bursa Efek Indonesia mulai dari tahun 2013 hingga 2018 sebagai sampel. Perusahaan-perusahaan ini dipilih menggunakan metode purposive sampling. Penelitian ini dilaksanakan dengan memanfaatkan data sekunder, yaitu laporan keuangan dari masing-masing perusahaan yang diterbitkan di Bursa Efek Indonesia. Proses analisis data dilakukan melalui pemanfaatan uji regresi logistik.Hasil analisis menyatakan bahwa opini audit memiliki pengaruh positif signifikan terhadap pergantian auditor. Sebaliknya, hubungan negatif ditunjukkan pada hubungan antara variabel kompleksitas perusahaan dan ukuran perusahaan auditor dengan pergantian auditor. Selain itu, variabel lain seperti pertumbuhan perusahaan, ukuran perusahaan klien, perubahan manajemen, leverage, dan keterlambatan audit tidak secara substansial mempengaruhi pergantian auditor.
THE INFLUENCE OF CORPORATE GOVERNANCE AND OWNERSHİP STRUCTURE ON FİRM PERFORMANCE: FAMİLY VS. NON-FAMİLY FİRMS REGİSTERED İN INDONESİA STOCK EXCHANGE Ivone Ivone; Meiga Putri Antoni Ang
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 2 No 1 (2022): The 2nd Conference on Management, Business, Innovation, Education and Social Scie
Publisher : Universitas Internasional Batam

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Abstract

Corporate governance, especially the distinctive of the board of directors owned by family firms, is contrast from non-family firms. A family company is a company where in its activities there is family involvement in company management decisions and the involvement of family members in board positions. The differences placed on the distinctive of the board of directors are expected to deploy as companion roles and counselling differently, so that the level of differentiation of the board can be defined in a diversity of characteristics in the category of gender and independent directors that will ultimately affect the firm’s performance. Family firms have characteristics in their ownership that show a different concentration impact on the firm’s performance when it’s in comparison to non-family companies. Therefore, this purpose of study is to analyse the influence of corporate governance and ownership structure among family firms and non-family firms on Companies recorded on the Indonesia Stock Exchange (IDX) in the period 2016-2020. This research technique uses panel regression results and test results using F test results, t tests, and coefficients of determination. This research technique uses panel regression results and test results using F test results, t tests, and coefficients of determination. The results showed that women's involvement had no significant effect on firm performance across the company, but had a significant negative effect on the performance of family firms and had a positive effect on the performance of non-family companies, and in ROA measurements in corporate performance, family companies were superior. But in Tobin's Q measurements, non-family companies are superior.
IMPLEMENTATION OF ACCOUNTING SYSTEM BASED ON MICROSOFT ACCESS IN PT. BATAM FLOORING SYSTEM Ivone Ivone; Ivy Lee
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

One of the MSMEs in Batam named PT. Batam Flooring System does not have a proper accounting system. PT. Batam Flooring System also does not make its own company reports but relies on the services of a tax consultant. Therefore, the purpose of this community service is to help PT. Batam Flooring System to have financial statement reporting with a good system-based accounting system such as Microsoft Access. The method of data collection is using methods of interview, observation, and documentation. The result of the community’s service is a Microsoft Access accounting system that will be implemented at PT. Batam Flooring System and is expected to be useful and able to assist the recording of PT. Batam Flooring System. There are also recommendations for further community service to provide innovations and solutions that are even more useful and attractive to other MSMEs.
Analisis Pengaruh GCG, Reputasi KAP, dan Leverage terhadap Akuntansi Konservatisme pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Ivone Ivone; Fifi Winda Dewi
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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Abstract

Abstrak Konservatisme merupakan prinsip yang mempengaruhi penilaian dalam akuntansi, karena itu konservatisme sampai saat ini masih tetap memiliki peran penting dalam praktik akuntansi. Penelitian ini bertujuan untuk menguji mengenai pengaruh GCG, reputasi KAP, ukuran perusahaan dan leverage terhadap akuntansi konservatisme. Dengan menggunakan sampel berjumlah 437 perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2015-2019. Hasil pengujian menunjukkan bahwa kepemilikan institusional berpengaruh signifikan negatif terhadap akuntansi konservatisme dan reputasi kap berpengaruh signifikan positif terhadap akuntansi konservatisme. Disisi lain, pengujian ini menemukan bahwa variabel komisaris independen, komite audit, ukuran perusahaan dan leverage tidak berpengaruh signifikan terhadap akuntansi konservatisme.
ANALYSIS THE EFFECT OF POLITICAL CONNECTIONS AND OWNERSHIP STRUCTURE ON QUALITY CORPORATE GOVERNANCE Ivone Ivone; Josna Josna
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 2 No 1 (2022): The 2nd Conference on Management, Business, Innovation, Education and Social Scie
Publisher : Universitas Internasional Batam

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Abstract

The purpose of this study is to analyze the effect of quality corporate governance on political connections and ownership structures. In this research, quality corporate governance is measured by indicators. The independent variables used in this study are political connections, company size, leverage, diffuse ownership, and sales growth. The target of this research is companies listed on the Indonesia Stock Exchange, provided that they have an annual report from 2016 to 2020. The method used in this study is objective sampling, and the method used is panel data regression analysis. The conclusion of this study is that changes in company size, proliferation of ownership, and political ties have a significant positive impact on quality corporate governance.
DESIGN OF ACCOUNTING RECORDING SYSTEM BASED ON MICROSOFT ACCESS AT KOKO KEI LAUNDRY Ivone Ivone; Hendry Tinamo
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

Koko Kei Laundry is a business that provides washing services located at Ruko Golden Land Blok K no 6, Batam. Koko Kei Laundry was chosen as a partner in carrying out Community Service (PkM) activities. Koko Kei Laundry has been using a simple recording system so that it cannot produce financial reports that comply with applicable standards. For the problems faced, the best solution in helping owners to produce financial reports is to create an accounting recording system based on Microsoft Access. The method used in data collection is done through interviews and direct observation to partner locations. The result of this service is to produce a computer-based accounting recording system suitable for the Laundry business so that the system can produce financial reports. The resulting financial statements consist of an income statement, a statement of financial position, a general ledger, and a sales report. The recording system created will be able to provide information that can make it easier for business owners when making decisions so that their business can sustain for a long time.
Accounting Recording System Design at Harapan Jaya Workshop Ivone Ivone; Tania Aulia Warni
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

Harapan Jaya Workshop is a business engaged in the work and service of lathe welding on heavy equipment, car equipment, PT / factory goods and shipping. Harapan Jaya has been running for twelve years but still has a fairly traditional accounting system. Harapan Jaya Workshops still use a simple recording system that uses a book to record business transactions. Recording using only this book causes ineffectiveness in recording transactions. Things that often occur include reporting errors such as payment recapitulation, errors occur in data recording due to manual data recording. From the problems above aims to assist the owner in running and managing finances. As well as helping the Workshop to design an accounting recording system to make financial reports that are accurate, neat and correct. Interview is a method used to collect the necessary data. The system used in this project is Microsoft Access. The project was carried out for 5 months from august to december. The budget used in this project is 5 million, including costs for transportation, food, internet and others. This system will provide recording forms for cash disbursement transactions, purchases, sales, and inventory recording. The result of this research is to produce complete and accurate financial reports consisting of profit and loss reports, purchases, sales, remaining inventory, and trial balance.
DESIGN AND IMPLEMENTATION OF ACCOUNTING AND FINANCIAL REPORTING SYSTEM AT PT. MUSTIKA INDO KEPRI Ivone Ivone; Meiga Putri Antoni Ang
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

Business in Batam, especially Micro, Small, and Medium Enterprises (MSMEs) often ignore the accounting recording system. Even though they using the system, the system is not applicable in accordance with the Financial Accounting Standard of Micro Small and Medium Entity (SAK-EMKM). By not following the system, many MSMEs do not know exactly the state of the company and only attach to the company’s profit. The company is also will be difficult to make decisions because there are no clear and correct financial statements. As one of the MSMEs in Batam, PT. Mustika Indo Kepri has been running for approximately 10 years, but the managed of accounting system is still done manually. Such recording is less efficient, causing financial reporting to provide less accurate information. Inaccurate reporting can make it difficult to find previous transactions and can also lead to frequent differences between record keeping and physical inventory. The data collection techniques are used start from the process of interviewing, observation and documentation with business owners in the period from September to December 2021. Systems designed using Microsoft Access are able to manage reports such as transaction of cash equivalents, purchase and sales transactions, general journal entry, journal recording adjustment, closing journal entry and inventory recording. So that the processed report will produce a statement of financial position, income statement, statement of change in equity, cash flow statement, and inventory statement
Penyusunan Bahan Ajar Digital Harga Pokok Proses Pada Smk Kolese Tiara Bangsa Ivone Ivone; Leviana Leviana
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

Pembelajaran secara daring sudah menjadi operasional utama sekolah di masa pandemi ini. Kesiapan sekolah dalam mempersiapkannya menjadi kunci utama dalam meningkatkan mutu pendidikan murid sekolah. Namun, persiapan dalam pembelajaran secara daring memerlukan waktu yang cukup lama dan tidak sebanding dengan jumlah tenaga pendidik yang ada di mitra sekolah. Mitra sekolah dalam pengabdian masyarakat ini adalah SMK Kolese Tiara Bangsa berlokasi di Kota Batam. Metode yang digunakan dalam mendapatkan informasi adalah wawancara, observasi, dan dokumentasi. Bahan ajar digital berupa modul dan video pembelajaran yang masing-masing terdiri dari teori dan contoh soal mengenai materi pelajaran Harga Pokok Proses yang memenuhi kompetensi materi sekolah. Bahan ajar digital yang disusun telah dapat membantu guru SMK Kolese Tiara Bangsa dalam mewujudkan proses pembelajaran akuntansi secara daring lebih efektif dan efisien. Bahan ajar digital yang telah disusun dapat digunakan secara berkelanjutan agar terus meningkatkan mutu pendidikan sekolah di masa pandemi ini
Co-Authors Agnes Agnes Aliandrina, Dessy Alvina Alvina Andrew Andrew Angel Angel Anisa, Amanda Putri Nur Arianto, Hepy Hefri Budi Harsono Candra, Jennifer Chandra, Budi Cheristina Cheristina Cyintia Allencia Cyntia Allencia Dewi Dewi Diana Diana Erica Erica Erika Anggellina Manik Erika Fernando Erwin Erwin Fahmi Sulaiman Fayumi, Nurul Fifi Winda Dewi Fikra Terisha Helen Salwa Hendri Vinchen Hendry Tinamo Hendry Tinamo Ice Marselina Ivy Lee Ivy Lee Iwan Suhardjo Jecelyn Angelica Jevyyanti Jevyyanti Jhohari Jhohari Josna Josna Jovi Ong Karina, Ria Kevin Jonay Lie Kristina Thai Krisyadi, Robby Lestari, Factrisia Leviana Leviana Lily Purwianti lubis, kartika sari Martina Martina Meiga Putri Antoni Ang Mirabelle, Eileen Nainggolan, Ferdinand Narumi Yuki Natalia, Felisha Natasya Des T.G Natasya Des T.G Noorasyikin Noorasyikin Noorasyikin, Noorasyikin Nur Alfira Osgood Feriady Darma Saputra Putra, Edy Yulianto Ratih Anggraini, Ratih Ricky Ricky Santikawati Sari Wahyuni, Lily Sudhartio, Septiany, Sheila SERLY Setyawan, Agustinus Shellen Shellen Sheren, Sheren Siahan, Rina Friska B. Slin Slin Sri Cici Afrida Surny Tang, Sukiantono Tania Aulia Warni Tanujaya, Kennardi Theresia Theresia Tinamo, Hendry Victoria Victoria Victoria, Victoria Vivin, Vivin Wendy Winata Winna Angelina