Article Per Year (5 Year)
p-Index From 2020 - 2025
1.235
P-Index
This Author published in this journals
All Journal Prosiding National Conference for Community Service Project Global Financial Accounting Journal Conference on Community Engagement Project (Concept)
Iwan Suhardjo
Universitas Internasional Batam
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Pengaruh Struktur Kepemilikan, Karakteristik Dewan, dan Kesulitan Finansial terhadap Penghindaran Pajak Kennardi Tanujaya; Dewi Ratna; Iwan Suhardjo
Global Financial Accounting Journal Vol 5 No 2 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6094

Abstract

This study examines whether variations in ownership structure, board characteristics, and financial distress have an impact on the level of tax avoidance in Indonesia. Independent variables included in the study are family ownership, institutional ownership, managerial ownership, foreign ownership, the composition of the board of commissioners, the independence of the board of commissioners, the frequency of board meetings, and financial distress. Effective tax rate (ETR) and cash flow effective tax rate (CFETR) act as a measurement to determine the dependent variable namely tax avoidance. Control variables are firm size, profitability, leverage, and market to book value. This study is designed as a causal-comparative study in which the relationship of each variable is tested. The population consists of all companies listed on the IDX in the 2014-2018 period. Listed companies are classified based on specified criteria to obtain observations of 460 data for ETR and 506 data for CFETR. The data are processed to form hypotheses using descriptive methods and regression methods. The research concludes that managerial ownership, the composition of the board of commissioners and financial distress negatively affect tax avoidance. While family ownership, institutional ownership, foreign ownership, independence of the board of commissioners and the frequency of board meetings do not have a significant relationship to the practice of tax avoidance.
Cegah Bullying untuk Cerminkan Humanity Yang Adil dan Beradab Iwan Suhardjo; Ivone Ivone; Sri Cici Afrida; Ricky Ricky; Fikra Terisha; Cheristina Cheristina; Helen Salwa; Kristina Thai
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.v4i1.6951

Abstract

Tindakan bullying dan hate speech adalah perilaku yang sudah tidak asing terdengar oleh kita dimana sering kita dengar atau jumpai baik itu secara langsung, di berita, ataupun sosial media. Kedua hal ini seringkali didorong oleh rasa keinginan menganggu orang lain baik atas dasar benci maupun sekedar usil demi kesenangan pribadi/kelompok saja, ini semua juga terjadi karena kurangnya simpati terhadap orang lain dan kurang sadar akan pentingnya mencerminkan humanity yang adil dan beradab. Dalam penulisan artikel ini diharapkan memberikan kesadaran dan pencegahan kepada siswa- siswi dan masyarakat dalam aksi bullying yang tidak mencerminkan humanity yang beradab.
Edukasi Modul Pembelajaran Penggunaan Insan (Internet Sehat Dan Aman) Rw 15 Kota Batam Ivone Ivone; Iwan Suhardjo; Wendy Winata; Winna Angelina; Erwin Erwin; Hendri Vinchen
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.v4i1.6943

Abstract

Internet telah mengubah pola hidup dan budaya manusia dalam segala aspek kehidupan terutama di dunia pendidikan. Di era digital terutama di masa pandemi Covid-19, pemanfaatan internet memberikan dampak yang sangat positif dan penggunaan internet di Indonesia pun terus meningkat secara signifikan. Seiring berjalannya waktu, angka kejahatan di dunia maya juga semakin meninggi sehingga siapapun rentan menjadi korban kejahatan dunia maya terutama remaja. Kesadaran, pengetahuan, dan pemahaman mendasar terkait penggunaan internet secara bijak, aman, dan bermanfaat pun sangat diperlukan. Melalui kegiatan SePORA (Society Empowerment Program) yang dirancang untuk mengembangkan pengetahuan karakter dan kolaboratif mahasiswa dengan bertindak secara langsung dalam upaya penyelesaian permasalahan yang ada di masyarakat sekitar, tim penulis melakukan observasi dan wawancara ke RW 15 Kota Batam untuk dilakukannya pembuatan video edukasi serta perancangan modul pembelajaran yang akan diletakkan di rumah fasilitas umum warga. Modul pembelajaran disosialisasikan secara tatap muka kepada masyarakat terutama remaja yang tinggal disana sebagai bagian dari edukasi. Kegiatan edukasi penggunaan internet sehat dan aman ini disambut dengan sangat baik dan antusias oleh warga RW 15 Kota Batam. Oleh karena itu, diharapkan kedepannya akan ada lebih banyak lagi kegiatan yang dapat bermanfaat untuk warga RW 15 Kota Batam.
Analysis of Accounting Application in 'Dokter Interior' Using Microsoft Access Iwan Suhardjo; Salmayani Salmayani
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In this paper, readers are expected to understand that in the application of calculations using an accounting system to Micro, Small, and Medium Enterprises (MSMEs) can be considered important. The purpose of helping partners is to create and improve the existing transaction system in the 'Interior Doctor'. This research took place from September to December using qualitative methods. The system created by the authors uses Microsoft Access, where data is collected gradually during the study. According to the final results, there are losses that occur after the financial statements are successfully made. The losses estimated per month are not much, but of course they cannot be left alone later by partners. This makes it even stronger, that small business owners, should not neglect the recording of financial statements that occur whenever there is a transaction.
THRIFTED BY STEV BUSINESS MODEL DEVELOPMENT Iwan Suhardjo; Stefhanie Stefhanie
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

During the fourth digital revolution, more people prefer online shopping. Therefore, the competition between online shops are very strong. A business is established with the aim of generating profit. In order to make a large amount of profit, the process requires skills, development of brand’s identity and good stakeholders inside the business. Common problem that faced by a lot of MSMEs (Micro, Small and Medium Enterprises) especially online based is the lack of skills and knowledge to make the business survive and cope through the trends that is forming on social media. Thrifted By Stev is a MSMEs based in Batam that is selling across social media as a medium for selling preloved bags founded in 2019 by Stefhanie. Thrifted By Stev is currently facing the common problem and needs to make a breakthrough. By joining the class from Young Entreprenur Academy, Thrifted by Stev can make a breakthrough and survives the digital revolution and expand its online based business.
Analysis of Accounting Application in 'Dokter Interior' Using Microsoft Access Iwan Suhardjo; Salmayani Salmayani
ConCEPt - Conference on Community Engagement Project Vol. 3 No. 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In this paper, readers are expected to understand that in the application of calculations using an accounting system to Micro, Small, and Medium Enterprises (MSMEs) can be considered important. The purpose of helping partners is to create and improve the existing transaction system in the 'Interior Doctor'. This research took place from September to December using qualitative methods. The system created by the authors uses Microsoft Access, where data is collected gradually during the study. According to the final results, there are losses that occur after the financial statements are successfully made. The losses estimated per month are not much, but of course they cannot be left alone later by partners. This makes it even stronger, that small business owners, should not neglect the recording of financial statements that occur whenever there is a transaction.
THRIFTED BY STEV BUSINESS MODEL DEVELOPMENT Iwan Suhardjo; Stefhanie Stefhanie
ConCEPt - Conference on Community Engagement Project Vol. 3 No. 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

During the fourth digital revolution, more people prefer online shopping. Therefore, the competition between online shops are very strong. A business is established with the aim of generating profit. In order to make a large amount of profit, the process requires skills, development of brand’s identity and good stakeholders inside the business. Common problem that faced by a lot of MSMEs (Micro, Small and Medium Enterprises) especially online based is the lack of skills and knowledge to make the business survive and cope through the trends that is forming on social media. Thrifted By Stev is a MSMEs based in Batam that is selling across social media as a medium for selling preloved bags founded in 2019 by Stefhanie. Thrifted By Stev is currently facing the common problem and needs to make a breakthrough. By joining the class from Young Entreprenur Academy, Thrifted by Stev can make a breakthrough and survives the digital revolution and expand its online based business.
Co-Authors Cheristina Cheristina Dewi Ratna Erwin Erwin Fikra Terisha Helen Salwa Hendri Vinchen Ivone, Ivone Kristina Thai Ricky Ricky Salmayani Salmayani Sri Cici Afrida Stefhanie Stefhanie Tanujaya, Kennardi Wendy Winata Winna Angelina