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All Journal JURNAL ECONOMIA AQUATIC SCIENCE & MANAGEMENT JURNAL ILMIAH PLATAX Trikonomika: Jurnal Ekonomi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi PROFIT : Jurnal Administrasi Bisnis Jurnal Ilmiah Mahasiswa Ekonomi Manajemen JURNAL IPTEKS PEMANFAATAN SUMBERDAYA PERIKANAN Widya Cipta : Jurnal Sekretari dan Manajemen Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) REKAMAN (Jurnal Riset Ekonomi Bidang Akuntansi dan Manajemen) J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) MANAJEMEN DEWANTARA JURNAL LENTERA BISNIS Jurnal Pengabdian Masyarakat Borneo Performance : Jurnal Bisnis dan Akuntansi Business Management Journal Program Studi Manajemen Journal of Global Business and Management Review Revitalisasi : Jurnal Ilmu Manajemen Prosiding National Conference for Community Service Project Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Bina Manajemen EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Darma Agung Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat Nusantara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Jurnal Pengabdian kepada Masyarakat Asian Management and Business Review Jurnal Ilmu Manajemen Advantage Golden Ratio of Finance Management Journal Of Human And Education (JAHE) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Mestaka: Jurnal Pengabdian Kepada Masyarakat Jurnal Kreasi Rakyat Innovative: Journal Of Social Science Research MDP Student Conference Ranah Research : Journal of Multidisciplinary Research and Development Economos : Jurnal Ekonomi dan Bisnis Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) Conference on Business, Social Sciences and Technology (CoNeScINTech) Social Engagement: Jurnal Pengabdian Kepada Masyarakat Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Mutiara: Jurnal Penelitian dan Karya Ilmiah Jurnal Edukasi Pengabdian Masyarakat: EDUABDIMAS Jurnal Pengabdian Barelang Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Gudang Jurnal Pengabdian Masyarakat Jurnal Pendekar Nusantara Asian Journal of Management, Entrepreneurship and Social Science Jurnal Manajemen Maranatha Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat
Johny Budiman
Universitas Internasional Batam
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Public Health Social Sciences Transportation Other

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HUBUNGAN EKSPOR, IMPOR, INFLASI, DAN JUMLAH UANG BEREDAR TERHADAP PERTUMBUHAN EKONOMI INDONESIA DENGAN NILAI TUKAR SEBAGAI MEDIASI Johny Budiman; Supriyadi Arifin
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 1: 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.v14i1.3112

Abstract

The economic level of a country can be identified by looking at its economic growth. Economic growth in each period will not be consistent all the time, but will experience periodic fluctuations.The aim of this research is to examine the connection between exports, imports, inflation, the amount of money in circulation and economic growth through the exchange rate in Indonesia. This research uses multiple linear regression analysis methods with secondary data. The data used consists of information regarding exports, imports, inflation, money supply, exchange rates and Indonesia's economic growth. In terms of data collection time, this type of data study uses time series data collected from the years 2018-2022 with SPSS 21. Based on the results of research that has been carried out, direct influence shows that exports & imports do not have a significant effect on economic growth, while inflation & money supply has a significant positive effect on economic growth. Apart from that, the indirect effect shows that exports through the exchange rate have a positive and insignificant effect on economic growth, money supply through the exchange rate has a positive and significant effect on economic growth, while imports & inflation through the exchange rate have no significant effect on economic growth.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KINERJA PERUSAHAAN: PERAN BIAYA KEAGENAN SEBAGAI MEDIASI Candy Candy; Shelvi Shelvi; Johny Budiman
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 14 No 2: 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.v14i2.3406

Abstract

This research aims to evaluate how corporate governance influences firm performance, considering the role of agency costs as mediation. The research sample consists of 120 manufacturing companies listed on the Indonesia Stock Exchange. The research data used quantitative data from companies' financial statements and annual reports from 2018 to 2022. The analysis method used is panel regression, and data validation was conducted using E-Views 12 software. The research results indicate that board size, managerial ownership, and institutional ownership do not significantly influence agency costs. However, agency costs significantly positively influence firm performance, as measured by ROA. Additionally, board size has a significant negative influence on firm performance. Meanwhile, managerial ownership and institutional ownership do not show a significant influence on firm performance. The mediation test results show that the influence of corporate governance on firm performance can’t be mediated by agency costs.
Penggunaan Software Accurate sebagai Pendukung Proses Customer Collection pada Global Pratama Group Vivien; Johny Budiman
Gudang Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2026): GJPM - Januari
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjpm.v4i1.2002

Abstract

Pengelolaan piutang pelanggan merupakan aspek penting dalam menjaga kelancaran arus kas perusahaan jasa logistik. PT Global Pratama Indonesia telah memanfaatkan software Accurate sebagai sistem informasi akuntansi untuk mendukung pencatatan transaksi dan pengelolaan piutang pelanggan. Namun, dalam pelaksanaannya masih ditemukan permasalahan pada alur administrasi dokumen operasional yang memengaruhi efektivitas proses customer collection. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengevaluasi pemanfaatan software Accurate serta menyusun rekomendasi perbaikan alur dokumen operasional. Metode yang digunakan adalah pendekatan deskriptif kualitatif melalui observasi, analisis dokumen, dan diskusi lintas divisi yang melibatkan bagian keuangan, workshop, dan warehouse. Hasil kegiatan menunjukkan bahwa keterlambatan penyerahan dokumen Work Order (WO) dan Delivery Order (DO) berdampak pada keterlambatan pencatatan transaksi dan pemantauan piutang. Implementasi awal rekomendasi perbaikan alur dokumen mampu meningkatkan ketepatan pencatatan dan mendukung efektivitas penagihan piutang pelanggan. Kegiatan ini memberikan kontribusi nyata bagi mitra sebagai dasar perbaikan berkelanjutan dalam pengelolaan administrasi penagihan.
Fintech Adoption among College Students in Batam, Indonesia: The Influence of Ease of Use and Usefulness C. Candy; Stephen Huang; Johny Budiman
Golden Ratio of Finance Management Vol. 6 No. 1 (2026): October - March
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v6i1.1998

Abstract

Fintech still has significant room for growth, but industry competition is becoming increasingly challenging. To increase fintech adoption, companies must understand individual behavior. This study aims to examine perceived ease of use (PEOU) and perceived usefulness (PU) as central factors that may impact fintech adoption (FA) among college students, a group with a high likelihood of fintech use. This study adopts a quantitative approach, with data collected via a questionnaire distributed to 364 Indonesian college students. Data processing and analysis were performed with Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings reveal that PEOU positively affects FA among students, both directly and indirectly through PU. In addition, PEOU enhances PU, thereby positively influencing FA. Easy-to-use fintech services help students recognize their practical benefits, thereby encouraging quick adoption. These results suggest that fintech companies targeting college students should prioritize user-friendly design, relevant features, and marketing messages that emphasize ease of use and real benefits to enhance adoption.
Implementasi Sistem Voucher dan Pengelolaan Transaksi Keuangan Harian Menggunakan Aplikasi GF Akuntansi pada PT CSK Insulation Engineering James Gan; Johny Budiman
Jurnal Pengabdian Barelang Vol 8 No 1 (2026): Jurnal Pengabdian Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jpb.v8i1.10941

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan efektivitas pencatatan transaksi keuangan harian pada PT CSK Insulation Engineering melalui penerapan sistem voucher dan Aplikasi GF Akuntansi. Sebelum kegiatan dilakukan, perusahaan masih menggunakan pencatatan manual yang sering menimbulkan keterlambatan, ketidaktepatan data, serta lemahnya pengendalian internal. Metode pelaksanaan meliputi observasi proses pencatatan, perancangan format voucher, konfigurasi aplikasi, pelatihan staf, serta evaluasi setelah implementasi. Hasil kegiatan menunjukkan bahwa penggunaan sistem voucher mampu menstandarkan proses verifikasi transaksi dan menyediakan bukti pencatatan yang lebih jelas dan terstruktur. Penerapan Aplikasi GF Akuntansi juga meningkatkan kecepatan dan akurasi pencatatan karena seluruh transaksi dapat diinput dan diproses secara otomatis sesuai kategori akun. Evaluasi akhir memperlihatkan peningkatan kemampuan staf dalam menggunakan aplikasi serta penyusunan laporan kas harian yang lebih cepat dan akurat. Secara keseluruhan, kegiatan ini memberikan dampak positif terhadap tata kelola keuangan perusahaan dan membuktikan bahwa digitalisasi akuntansi dapat menjadi solusi efektif bagi perusahaan menengah untuk mewujudkan pencatatan yang lebih modern, transparan, dan efisien.
Co-Authors -, Nico Hadi Adi Hartono Adinda Nasya Okalani Aglius T.R. Telleng Aglius T.R. Telleng agustin, isnaini nuzula Agustini Fatmasari Ahmad Esa Galang Malino Ainabila, Salsa Siti Alex Alex Alexander J. W Alfret Luasunaung Amelia Andita Anastassia Joan Liu Andarini, Retno Andrea Putri Andy Tio Andy Tio Angela Angela Angelina Julia Renaldi Angelina, Winna Angeline Aurellia Angeline Kie Anindito Leksono Anna Isabella Lau Anthony Chang Antonio Tantra Wijaya Aprilia Chandrawati Arianto Arianto Bernard Bernard Brozi Mafitrul Alhadi C. Candy Calvin Calvin Candy Candy Cecilia Cecilia Chandra Wijaya Chang, Wirren Cheisya Nabilah Cheristina, Cheristina Christian Ricardo Chrysti, Angelica Vivian Cindy Fransiska Coral Aswanti Darvin Ang Darwin Darwin Deandra Emilya Putri Delfina Delfina Della Febrianti Dennis Septiady Shia Denny Denny Desmond Lim Dessy Alliandrina DESTIANA SAFITRI Devin Devin Dhamma Vicaya Putri Diana Novella Diana Oktavia Dinda Rafika Syahputri Edvan Suwandi Edward Cornelyanto Edwin Edwin Eileen Violita Emil Reppie Emil Reppie Erilia Kesumahati Ernestine, Ernestine Errina Ati Ervina Ervina Esfandiany, Shelby Estin Rose Eviyani Evando Kuek Fathir Suria Marika Putri Febriyanti Febriyanti Felicia Koo Ferdinand Jason Fionna Quinn Florentina Jasmine Frankygus Frankygus Fransisco P. T. Pangalila Frendy Wijaya Giodinsa Giodinsa Greceila Veronica Tanita Gusfandi Gusfandi Hadi, Nico Halim, Rynando Sadrakh Hansend Cristoper Hardy W. L Helena Helena Hendra Dewantara Hendra Wijaya Hendrawan Hendrawan Hendriyanto Hendriyanto Henly Henly Herisna Rahmadani Hesnianti Hesniati, Hesniati Inda Meyllya Putri Indramawan Indramawan Inneke F. M Rumengan Irvin Ng Jacelyn Christina Yeo Jacelyn Jacelyn James Gan Jasika Jasika Jasika, Jasika Jaslin Marvina Jefri Ariffendi Jennifer Jennifer Jenny Jenny Jeslyn Jeslyn Jesni Jesni Jessica Felicia Jessica Jessica Jessica Novia Jessica Valeria Jessy Andrianti Jessy Valencia Jihadhatul Akbar Joey Joey Jofen Cenedi Jofia, Nurul John Christian Tedjo Jolin, Jolin Jolin, Jolin Jongestu, Jofen Cenedi Jovan Pratama Jovianto Jovianto Joycelin Joycelin Julius Kurnaedi Junita Junita Juven Gautama Kelvin Kelvin Kendy Setiawan Hartono Kevin Antonio Kristina Kristina Kristine Gladis Feby Larventy Larventy Licca, Vellia Lie, Kelvin Lily Indrawati Lindawati Lindawati Louis Vernando Lovis Vernando Lumuindong, Frans Lydia Lestari Lydia Sasmita Mahendra, Rizky Adi Manu, Lusia Marheni, Dewi Khornida Maridza, Fidella Dita Martinus, Titan Mayviana, Vivin Meilita Meilita Melvin, Melvin Michelle Angel Lim Michelle Nataline Tu Michelyn Limmousine Mulyaningrum Mulyaningrum Nelson Donglas Ng, Mardiana Novita Novita Olinda Viviani Ong, Teddy Oscar, Franky Paramitha Tanujaya, Priscillia Patricia Patricia Piere Ricardo Pina Pina Priscillia, Viviona Rahmadhanti Rahmadhanti Rayhan Riski Ria Bintan Ria Hartoko Riansan Riansan Richie Marlon Rido Renando Riskiyanto Riskiyanto Rudianto, Vinna rudiyanto Rudiyanto Rudiyanto Rudiyanto Rudiyanto, Rudiyanto Salim, Silvia Salsabilla Febriatul husna Salsabilla Mutiara Yusni Danuwidjojo Santo Santo Septiana, Gracia Tiffany Serina, Serina Shelvi Shelvi Sherlin Sherlin Sherry Sherry Silvia Hainia Sindy Sindy Sitorus, Winda Fionita Sofia Sofia, Sofia Stanley Rezeki Putra Stefani, Christine Stephanie Stephanie Stephen Huang Steven Halim Stewendy Stewendy Suci Asmeiranda Sugandi, Dwinta supriyadi arifin Suyono Saputro Sylvia Putri Tan Le Xuan Tan Wan I Tasha Rahmatika Theresia Desilva Tiara Shinta Tiara. C, Indah Tina Tina Trio Trio Veni Sisca Verni Verni Verren Calystania Vinna Ruddianto Vira Vira Virny Natasya Viviani Viviani Vivien Welliam Ali Widia Agustiwi Wilfi Caroline Wilhelmina Patty William William Angelo Tio William William Windy Ratnasari Wisnu Yuwono Yanty Yanty Yenny Fyfy Susanty Yessica Stephanie Lim Yodiputra, Jason Yubelina Hibata Yulfiswandi, Yulfiswandi