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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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DIGITAL TEACHING MATERIALS OF PRACTICUM ACCOUNTING FOR SERVICE, TRADE AND MANUFACTURING COMPANY FOR SMK MAITREYAWIRA TANJUNGPINANG Ivone Ivone; Sheila Septiany
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

Online learning has become the main activity in teaching and learning activities during this pandemic. Therefore, schools are increasingly paying attention to the implementation of online learning as well as offline learning. One of the schools that is running online learning is SMK Maitreyawira Tanjungpinang and is used as a partner in this community engagement project. The process of preparing digital materials through the process of interview, observation and consultation with the school. The application of online learning is tailored to the accounting department at SMK Maitreyawira Tanjungpinang which contains the subject theory of Practicum Accounting for Service, Trade, and Manufacturing Company so that they must use digital teaching materials in module, ppt and video and practice questions as learning materials. The preparation of the module is adjusted to the curriculum and competence of school materials. The digital teaching materials that have been compiled have helped the school in making online accounting learning more effective and efficient.
THE INFLUENCE OF CORPORATE GOVERNANCE STRUCTURE ON COMPANY TRANSPARENCY AND DISCLOSURE WHICH IS MODERATE BY MEDIA COVERAGE Slin Slin; Ivone Ivone
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

Transparency and disclosure are carried out by companies with the aim of increasing the company's image in the eyes of stakeholders and to reduce information asymmetry between companies and investors. Disclosure of relevant information helps eliminate the knowledge gap between executives and shareholders so as to reduce agency costs. This study aims to analyze the factors that influence independent commissioners, independent audit committees, gender diversity on transparency and company disclosure, which of course is moderated by coverage. media. These factors can affect the transparency and disclosure of the company. Public financial companies listed on the IDX from 2016 to 2020 are the sample studied, and a purposive sampling technique was used to select a sample of 88 companies. The study uses panel data regression techniques which mix time series and cross sectional. Outlier test, descriptive statistics, F and t test, and R2 test are some of the methods used. The random effect model (REM) is used as the basis for the analysis. The results of the research based on research model 1 prove that media coverage and gender diversity have a significant positive effect on company transparency and disclosure, but the independent board of commissioners has a significant negative effect on company transparency and disclosure, then the independent audit committee has no significant effect on company transparency and disclosure. The results of the research based on research model 2 prove that media coverage is able to strengthen the relationship between independent commissioners and corporate transparency and disclosure. But media coverage weakens the link between independent audit committees and gender diversity and corporate transparency and disclosure
Pengaruh E-Service Quality Shopee terhadap Kepuasan Pelanggan Mahasiswa/Wi Politeknik Cendana Candra, Jennifer; Siahan, Rina Friska B.; Ivone, Ivone; Lubis, Kartika Sari; Sulaiman, Fahmi
BISMA Cendekia Vol. 3 No. 1 (2022): BISMA Cendekia - September 2022
Publisher : Politeknik Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56473/bisma.v3i1.86

Abstract

Perkembangan teknologi seperti lahirnya internat yang memudahkan manusia dalam mencari atau mengakses informasi. Alat komunikasi seperti handphone, yang dapat juga digunakan untuk melakukan transaksi jual beli online atau e-commerce, perbankan, edukasi dan lainnya dengan bantuan internet. Shopee adalah salah satu perusahaan e-commerce, di mana e-service quality menjadi salah satu pertimbangan dari kepuasan pelanggan. Tujuan dalam penelitian ini untuk mengetahui pengaruh dari e-service quality terhadap kepuasan pelanggan mahasiswa/wi Politeknik Cendana Medan. E-Service Quality didefinisikan sebagai perluasan di mana situs web memfasilitasi belanja, pembelian, dan pengiriman yang efisien dan efektif. Diukur persepsi pelanggan dengan indikator efficiency, fulfilment, system availability, privacy. Sedangkan, kepuasan pelanggan adalah sikap keseluruhan terhadap suatu barang atau jasa setelah pweolehan dan pemakaian. Dengan indikator kesesuaian, minat berkunjung kembali, kesediaan rekomendasi. Metode penelitian yang digunakan kuantitatif asosiatif, dengan jumlah sampel 75 responden dari populasi sebanyak 300 orang di Politeknik Cendana dengan teknik pengambilan sampel mengunakan non probability sampling. Berdasarkan hasil penelitian yang telah dilakukan, hasil koefisien determinasi secara presentase adalah sebesar 14,3%. Maka dapat ditingkatkan e-service quality pada aplikasi maupun website Shopee untuk meningkatkan kepuasan pelanggan.
The Effect of Enterprise Risk Management on Financial Performance and Firm Value: The Role of Environmental, Social and Governance Performance Karina, Ria; Lestari, Factrisia; Ivone, Ivone
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
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.v7i2.8706

Abstract

Enterprise Risk Management has a crucial role in achieving long-term financial goals and increasing the value of the company. In addition, the focus on environmental, social and governance (ESG) performance is also increasing in business practices and investment decisions. The purpose of this research is to analyze the relationship between corporate risk management with financial performance and corporate value. In addition, this research also aims to determine the role of ESG performance in this relationship. Financial Data is taken from the company's public report listed on the IDX for the period 2017-2021a using purposive sampling method, while ESG performance information is collected from sustainability reports and available ESG data. Panel regression analysis is used to examine the relationship between corporate risk management, financial performance and corporate value. The results showed that ERM significantly positive effect on financial performance and no significant effect on the value of the company. This research also found that the effect of Enterprise Risk Management on financial performance moderated by ESG has a significant negative effect and the effect of Enterprise Risk Management on firm value moderated by ESG has no significant effect.Previous research has not conducted an empirical investigation into how ESG moderation affects how ERM affects a company's performance and values. These findings have significant ramifications for businesses, as they indicate that in order to gain a competitive edge, they must examine the numerous risks and opportunities related to ESG.
Pengaruh Keragaman Gender Dewan Direksi Terhadap Kinerja Perusahaan yang Terdaftar Di BEI Natalia, Felisha; Chandra, Budi; Ivone
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6178

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keragaman gender dewan terhadap kinerja perusahaan finansial yakni perbankan & asuransi yang terdaftar di Indonesia pada periode antara 2017-2021. Variabel Dependen adalah ROA (Return on Assets), sedangkan variabel independen Female Director Blau Index, Umur, Foreign Women Directors, dan Masa Jabatan dengan variabel moderasi yaitu Accounting Expertise. Sampel penelitian Perusahaan yang terdaftar di Bursa Efek Indonesia, dipilih dengan metode purposive sampling, diperoleh 60 perusahaan yang memenuhi kriteria selama 5 tahun. Analisis untuk menguji pengaruh masing-masing variabel independen terhadap dependen adalah dengan menggunakan Regresi Data Panel. Fixed Effect Model merupakan model regresi terbaik dalam penelitian ini. Hasil penelitian mencerminkan bahwa Female Director Blau Index memiliki pengaruh signifikan positif terhadap ROA (Return on Assets). Sementara itu, Umur, Foreign Women Directors, dan Masa Jabatan tidak memengaruhi ROA (Return on Assets).
Dinamika Kinerja Perusahaan: Peran kritis Diversitas Gender Sebagai Variabel Moderasi Ivone, Ivone; Anisa, Amanda Putri Nur; Tanujaya, Kennardi
Jurnal Media Wahana Ekonomika Vol. 21 No. 1 (2024): Jurnal Media Wahana Ekonomika, April 2024
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v21i1.14513

Abstract

ABSTRAK   Fenomena diversitas gender dalam tata kelola perusahaan menjadi sebuah hal yang menarik untuk diamati, terutama di indonesia. Penelitian ini dilakukan guna menguji pengaruh ukuran dewan, usia dewan, keragaman kebangsaan dan rangkap jabatan terhadap kinerja perusahaan serta analisa dampak dimoderasi oleh diversitas gender. Pemilihan sampel dilakukan dengan teknik purposive sampling menghasilkan 301 perusahan non keuangan yang terdaftar di BEI dengan periode data 5 tahun sehingga berjumlah 1,503 data. Pengujian data dilakukan dengan analisis linear berganda. Hasil penelitian memperlihatkan kalau ukuran dewan, usia dewan, keragaman kebangsaan dan rangkap jabatan mempengaruhi kinerja perusahaan. Diversitas gender mampu memperkuat hubungan usia dewan terhadap kinerja perusahaan serta memperkuat hubungan keragaman kebangsaan terhadap kinerja perusahaan.   Kata Kunci: Diversitas Gender, Kinerja Perusahaan, Ukuran Dewan, Keragaman Kebangsaan, Rangkap Jabatan.   ABSTRACT   The phenomenon of gender diversity in corporate governance is an interesting thing to observe, especially in Indonesia. This study aimed to examine the effect of board size, board age, nationality diversity and concurrent positions on firm performance and analyse the impact moderated by gender diversity. The sample selection was conducted using the purposive sampling techniques resulting in 301 non-financial companies listed on the IDX with a 5-year data period totalling 1,503 data. The data were analyzed using multiple linear regression analysis. The results showed that board size, board age, nationality diversity and concurrent positions affect firm performance. Gender diversity is able to strengthen the relationship of board age to firm performance and strengthen the relationship of nationality diversity to firm performance.   Keywords : Gender Diversity, Firm Perfomance, Board Size, National Diversity, Multiple Directorship.
Dinamika Gender dan Kinerja Perusahaan: Eksplorasi Peran Dewan Wanita dengan Kualifikasi Akuntansi Ivone, Ivone; Sheren, Sheren; Chandra, Budi
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1 (2024): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v14i1.3084

Abstract

Although research topics related to gender influence are quite common, there are still inconsistencies in the results Many countries have implemented gender quotas on company boards, whereas Indonesia has not adopted this policy yet. So this research was conducted to determine the influence of female directors and commissioners on company performance as well as the influence of the moderating variable of women on the board with accounting qualifications. This research uses a purposive sampling method. The objects of this research are all non-financial companies listed on the IDX from 2018 to 2022, accompanied by purposive sampling criteria. This research applies panel data regression analysis methods and uses the SPSS and EViews statistical programs. The results of this research found that female directors and commissioners do not have a positive influence on company performance. Meanwhile, moderating variables can moderate the relationship between independent and dependent variables. However, the direction of moderation obtained shows opposite results to previous research. This can occur due to investor bias, where investors feel unsure about the competence of female board members.
KETERLIBATAN WANITA PADA PERKEMBANGAN KINERJA PERUSAHAAN DENGAN KEKUATAN KELUARGA SEBAGAI VARIABEL MODERATING DI INDONESIA Ivone Ivone; Dewi, Dewi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 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 | Full PDF (356.489 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.779

Abstract

Firm performance is one of the measurement to measure how effective the management in a company. This study wants to examine whether female involvement and family power can effect firm performance. The purpose of the study is to analyze whether family power can moderate female involvement to firm performance. The sample of this study is all of the family business which listed in the Bursa Efek Indonesia from 2016 until 2020. Total data being used which fits the requirements are 940 data which includes 188 companies each year. This study uses linear regression analysis and for the program being used to test the variables are Statistical Package for Social Sciences (SPSS) dan E-views. The result shows that family power doesn’t moderate female involvement to firm performance.
KINERJA PERUSAHAAN: APAKAH TATA KELOLA PERUSAHAAN DAN DIVERSITAS GENDER BERPENGARUH? Ivone; Ivy Lee
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (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 | Full PDF (350.19 KB) | DOI: 10.32670/fairvalue.v4i6.1148

Abstract

The main purpose of this study is to determine the effect of family ownership, institutional ownership, size of the board of directors, the presence of women, and the proportion of women on firm performance in family companies listed on the Indonesia Stock Exchange (IDX). By using secondary data obtained from the annual reports of sample companies in the period of 2016 – 2020. The sample companies selected using the purposive sampling method consist of 362 companies. This research uses panel data regression analysis with e-views application. The results of the study show that family ownership and sales growth have a positive influence on company performance. Firm size and firm age have a significant negative influence on firm performance. Meanwhile, other variables such as institutional ownership, size of the board of directors, the presence of women, the proportion of women, and control variables such as leverage and net profit margin have no significant effect on company performance.
Perancangan Sistem Pencatatan Akuntansi dan Pelaporan Keuangan pada CV. Nagoya City Fresh Natalia, Felisha; Chandra, Budi; Ivone, Ivone
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.8972

Abstract

Students participate in PKM in an MSME as part of a programme that encourages innovation. The goal of this PKM activity was to provide a hand to one of the MSMEs in creating a financial recording system that meets their needs so that it can be used for operational tasks. Nagoya City Fresh (CV) is our business partner for this project. The methodology used in this research is interviews and observations. The accounting recording system was designed using Microsoft Access. Based on the findings of the study and analysis carried out, it can be concluded that CV. Nagoya City Fresh uses a manual system for recording accounting information. Problems that arise on CV. Nagoya City Fresh is a lack of effectiveness and efficiency in preparing its financial reports, which has the potential to give rise to the spread of false information. The system produces various types of reports, including general ledger, trial balance, profit and loss report, financial situation report, and sales report. The implementation step has three distinct stages: first, familiarizing yourself with the characteristics of the system; second, sending and receiving systems developed by the author using Microsoft Access; and finally, obtain input from micro, small and medium enterprises (MSMEs). The system built has demonstrated effective functionality in offering improvements to accounting recording systems specifically designed for Micro, Small and Medium Enterprises (MSMEs). Keywords: Accounting Recording System, Financial Statement, Microsoft Access.
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