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All Journal Jurnal Akuntansi Barelang Prosiding National Conference for Community Service Project Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)
Jolin Floren Elvinis
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Perancangan Company Profile Dan Marketing Tools Sebagai Alat Perluasan Pemasaran Di Toko Yummybowl Widijaya Widijaya; Jolin Floren Elvinis; Alvina Alvina; Aviany Santi; Versia Silvana
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.v3i1.5880

Abstract

Target mitra dari kegiatan program pengabdian kepada masyarakat (SePORA) ini adalah restoran YummyBowl. Company profile dan marketing tools merupakan luaran dari kegiatan ini, luaran-luaran tersebut akan dirancang ke dalam bentuk PDF dan digabungkan ke dalam Linktree. Company profile dan marketing tools yang diserahkan kepada mitra YummyBowl diharapkan dapat memberikan manfaat dan dapat dijadikan sebagai sarana untuk mendukung mitra YummyBowl dalam memperluas segmentasi pasar di Kota Batam. Company profile yang disusun mencakup detail mitra, informasi pendukung mitra serta pencapaian mitra, sedangkan marketing tools mitra dibentuk dalam katalog digital dan Linktree, PowerPoint dan Canva merupakan perangkat lunak pendukung yang digunakan dalam proses perancangan company profile dan marketing tools.
Analisis Pengaruh Fraud Triangle pada Kecurangan Laporan Keuangan PT Timah tahun 2018 Khellyn Vaustine; Budi Harsono Budi Harsono; Jolin Floren Elvinis; Xaviolyn
JURNAL AKUNTANSI BARELANG Vol 7 No 1 (2022): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v7i1.6575

Abstract

This study aims to analyze the presence of financial statement fraud that has been presented by PT Timah Tbk. The trigger factor for this fraud is the fraud triangle which can be divided into three, namely pressure, opportunity, and rationalization. In 2018, PT Timah was suspected of processing its financial reports, especially in the profit section. This action is not in accordance with the Financial Accounting Standards (SAK) that apply in Indonesia. This has attracted the attention of researchers to analyze what factors trigger PT Timah to commit fraud in its financial statements. This study analyzes the fraud triangle factor in PT Timah's 2018 financial statements using qualitative and quantitative research methods. The results showed that there was pressure for PT Timah to capture profits and expenses, there was an opportunity for PT Timah to commit fraud due to ineffective supervision, and there was an intention to rationalize its audit opinion.
Analysis of the Influence of Personality and Tax Morals on Student’s Tax Evasion Intentions Jolin Floren Elvinis
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

This study aims to investigate the correlation among personality traits, tax morale, and tax evasion intentions. The dependent variable in this research is tax evasion intentions, while the independent variables consist of the five dimensions of personality based on the Big Five Personality theory (agreeableness, conscientiousness, openness, extraversion, neuroticism), along with tax morale. To conduct this research, a questionnaire was distributed to 353 active students of the 2019-2022 class from the Faculty of Business and Management at Batam International University. The questionnaire contained 35 questions and was rated using a 7-point Likert scale. The collected data were analyzed using SPSS 25, employing both multiple linear analysis and descriptive statistical analysis. The study's findings revealed a significant positive association between extraversion and tax evasion intentions. On the other hand, conscientiousness and tax morale demonstrated a significant negative correlation with tax evasion intentions. However, no significant relationship was observed between openness to experience, agreeableness, neuroticism, and tax evasion intentions. These results indicate that individuals with higher levels of conscientiousness and tax morale are less likely to engage in tax evasion, while those with higher levels of extraversion tend to have a greater inclination towards tax evasion.
Co-Authors Alvina Alvina Aviany Santi Budi Harsono Khellyn Vaustine Versia Silvana Widijaya Widijaya Xaviolyn