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All Journal Journal of Applied Finance & Accounting Journal of Accounting and Investment JABE (Journal of Accounting and Business Education) JPSriwijaya Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Akuntansi STIE Muhammadiyah Palopo Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting Gorontalo Accounting Journal Jurnal Ipteks Terapan Jambura Accounting Review Prosiding National Conference for Community Service Project Global Financial Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ipteks Terapan : research of applied science and education pendidikan, science, teknologi, dan ekonomi Journal Of Human And Education (JAHE) NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Safari : Jurnal Pengabdian Masyarakat Indonesia Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) Riset Akuntansi dan Keuangan Indonesia Alamtana Balance: Jurnal Ekonomi KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Iskandar Itan, Iskandar
Universitas Internasional Batam
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AKTUALISASI JATI DIRI BANGSA DALAM KESATUAN MENGHADAPI PANDEMI Ria Karina; Natalis Christian; Iskandar Itan; Marco Nicholas Alfredo Loho; Winton Tan; Jessica Jessica; Jesslin Jesslin; Valen Oktavianti; Stella Stella; Marcelina Victoria; Venny Chou; Nydia Salsabila Firdaus
National Conference for Community Service Project (NaCosPro) Vol 2 No 1 (2020): The 2nd National Conference of Community Service Project 2020 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v2i1.1208

Abstract

The COVID-19 pandemic has caused many negative effects on the economy of Indonesia. A number of citizens (regular workers) have lost their job, meaning they have lost their main source of income, which was the reason why the writer has chosen to do a distribution of food supplies to families in need, especially in Sub-district Nongsa Batam Island. In the process of making, there weren’t any unsolvable issues. The only issue that was considered a problem was asking for permission from the person-in-charge of the selected residence. The method of this activity is by fundraising, by posting in stories or feeds on Instagram.
PENGGUNAAN MASKER UNTUK BUDAYA HIDUP SEHAT YANG BARU PADA MASA PANDEMI COVID-19 Ria Karina; Natalis Christian; Iskandar Itan; Reymon Yulianto; Arya Dita; Cindy Tan; Elbert Henokh Tanberius; Fiqri Pramanda; Karyn Karyn; Melisa Melisa; Yehezkiel Putra Galang
National Conference for Community Service Project (NaCosPro) Vol 2 No 1 (2020): The 2nd National Conference of Community Service Project 2020 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v2i1.1171

Abstract

Covid-19's global pandemic has caused chaos in various countries of the world. One of those affected by the pandemic is Indonesia. The health sector, economic sector, and security sector could be threatened in the current global pandemic. The need for people to get used to a healthy lifestyle is now very important. The purpose of this activity is to help the community independently make masks to be useful to protect themselves, especially during this pandemic. Masks have become an important daily need for daily use. In addition, with the increasing need for masks, mask prices have also increased and decreased mask availability especially during the initial pandemic period. This activity is designed to provide education in the form of a cloth mask-making tutorial to the public through webinars and social media such as YouTube that can be accessed.
SISTEM PEMILIHAN SUARA ONLINE SEDERHANA Natalis Christian; Ria Karina; Iskandar Itan; Katherine Oktaviani Yap Rui Qi; Celine Te; Grace Vaustine; Jason Hirawan; Putri Utami; Riksen Sitorus; Rina Rina; Saphira Evani; Serly Angelica; She Lee Susanti
National Conference for Community Service Project (NaCosPro) Vol 2 No 1 (2020): The 2nd National Conference of Community Service Project 2020 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v2i1.1209

Abstract

This article aims to discuss the performance of the APSON prototype (Aplikasi Pemilihan Suara Online) against the democratic needs of users who need it. The subject of this research is the Student Association of Civil Engineering from Universitas Internasional Batam. The obtained data has derived from various forms of literacy, either physical or online, which has been carefully filtered and reviewed by writers. This research has applied science and technology methods as the method to solve the problem, which also assisted by quantitative data collection techniques, namely documentation techniques, interviews, and online questionnaires. The analysis of this research has given a result as the prototype`s performance is proven to be effective in channeling user`s aspirations without fear of being affected by the risk of COVID-19 pandemic. This decent performance has compiled with various systems, namely the front end(consisting of HTML, Javascript, and CSS) and the back end(consisting of MySQL and PHP). Nevertheless, APSON is still on website-based and in development.
MENINGKATKAN MINAT BACA DI KALANGAN ANAK-ANAK PANTI ASUHAN “DAARUT TAUBAH” Ria Karina; Natalis Christian; Iskandar Itan; Erika Chen; Jacky Lim; Kian Ricardoegan; Winson Winson; Susanti Susanti; Vinco Vinco; Hartono Hartono; Willy Benyamin Ompusunggu; Erwin Erwin
National Conference for Community Service Project (NaCosPro) Vol 2 No 1 (2020): The 2nd National Conference of Community Service Project 2020 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v2i1.1172

Abstract

Reading a book is a fun activity if someone is used to it. Instead, this activity becomes the most boring thing ever done when someone has no interest in reading books. There are two types of people when reading a book, the first is someone who likes to read books without a picture. The second type, are people who like to read books interspersed with pictures. Everyone's interest in reading a book depends on the motivation and presentation of the book itself which makes other people interested in reading. The habit of reading this book must be instilled early on. Various reading sources are widely available both in the form of books and digital content such as e-books, digital magazines, and animated videos. The role of parents and the environment is very important for the development and growth of children. Reading books has value and benefits for children in terms of children's character development. Therefore, raising awareness of the importance of reading books is important. Community service activities carried out are by donating notebooks and stationery to the people who need them and introducing them to the importance of reading culture through online educational activities.
Biaya Audit Dalam Konvergensi Ifrs Iskandar Itan; Ervi Ervi
Global Financial Accounting Journal Vol 1 No 1 (2017)
Publisher : Faculty of Economics, Universitas Internasional Batam

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

Abstract

This Study Aimed To Analyze The Effect Of Auditee Size, Audit complexity, client risk and Big4 vs non-big4 to audit fee for the company listed in Indonesia Stock Exchange (IDX) with observation period from 2009 to 2013. The statistical methods that used in this research was multiple regression method. Independent variables wereauditee size, audit complexity, client risk and Big4vs non-big4, while the dependent variable was audit fee.The data obtained were secondary data that sourced from the annual financial report for the companies in Indonesia Stock Exchange. This research used 208 sample of companies listed with purposive sampling. All samples have the following data such as total asset, total liabilities, total subsidiaries, and the company was audited by big4 or non-big4. The results indicated that auditee size, audit complexity, client risk and big4 vs non-big4 have a significant positive effect with audit fee. The effect of the four independent variables (auditee size, audit complexity, client risk, and big4 vs non-big4) with the dependent variable (audit fee) by 89,79%.
Pengaruh Struktur Kepemilikan Perusahaan Dan Audit Tenure Terhadap Kualitas Audit Iskandar Itan
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

Penelitian ini bertujuan untuk mengukur pengaruh kepemilikan perusahaan dan audit tenure terhadap kualitas audit pada perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Variabel-variabel yang digunakan dalam penelitian ini adalah konsentrasi kepemilikan, kepemilikan asing, kepemilikan institusional dan audit tenure yang mempengaruhi kualitas audit. Sampel dari penelitian ini menggunakan 399 perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2011-2015 yang dipilih dengan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini adalah laporan keuangan dari setiap perusahaan yang dipublikasikan (www.idx.co.id). Data yang telah diperoleh akan diuji dengan pengujian regresi logistik binar. Hasil dari penelitian ini menunjukkan bahwa konsentrasi kepemilikan, kepemilikan asing, dan audit tenure mempunyai pengaruh signifikan positif terhadap kualitas audit. Sebaliknya, penelitian menunjukkan bahwa kepemilikan institusional tidak memiliki pengaruh signifikan terhadap kualitas audit.
IbM Program Pendampingan Implementasi Sistem Pencatatan Akuntansi dan Pengendalian Internal bagi Unit Usaha Laundry di Kota Batam Iskandar Itan
Jurnal Pengabdian Sriwijaya Vol 9, No 3 (2021)
Publisher : Lembaga Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37061/jps.v9i3.5378

Abstract

Di era Masyarakat Ekonomi ASEAN (MEA), Usaha Mikro Kecil Menengah (UMKM) memainkan peranan penting dalam pertumbuhan perekonomian Indonesia. Akan tetapi, masih banyak usaha kecil menengah yang belum mampu menyelenggarakan pencatatan akuntansi. Hal ini menyebabkan UMKM yang memiliki daya operasional baik tetapi kesulitan dalam mengembangkan jaringan usaha yang dimiliki akibat pendanaan yang kurang. Melihat fenomena ini, maka penulis melalui program hibah IbM menggandeng beberapa mitra usaha yang bergerak di bidang laundry yakni Varia Laundry dan Ma’cik Laundry dalam mengimplementasikan sistem akuntansi dan pengendalian internal yang digagas pada program ini. Dalam pelaksanaannya, program dirancang berdasarkan permasalahan atau konteks nyata yang terjadi di lapangan serta input yang dimiliki usaha. Selama proses pelaksanaan, pengagas merancang luaran dan diimplementasikan. Akan dilakukan monitoring dan evaluasi terhadap hasil dan tujuan yang telah dicapai.
The Mediating Role Of Capital Structure In Corporate Governance On Firm Performance Of Family Companies Iskandar Itan; Vinnie Chelencia
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 6, No 2 (2022): Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.175 KB) | DOI: 10.31294/eco.v6i2.13027

Abstract

This study looks into the relationship of the performance of family businesses in Indonesia and its corporate governance. It also investigates the mediation effect of capital structure on this relationship. Board size, independent commissioner, female director, ownership concentration, managerial ownership, audit committee meetings are used as indicators of GCG measurement. Capital structure is measured by leverage. ROA and Tobin's Q are used as indicators of measurement of firm performance. The panel data approach will be employed, using a sample of 117 companies registered on the Indonesia Stock Exchange between 2016-2020. The result of the study revealed the significant effect of board size, managerial ownership, and ownership concentration on the performance of the family businesses analysed, as measured by ROA. However, the result of the analysis using Tobin’s Q measure shows an insignificant effect. Furthermore, this study found capital structure to have a mediation effect on GCG and performance of a family business, through ownership concentration and managerial ownership.  Keywords: capital structure, firm performance, GCG.
Media Untuk Optimalisasi Edukasi Perpajakan Hendi Sama; Iskandar Itan; Kelvin Kelvin; Melissa Melissa; Nasyah Amanda; Vincent Linardo
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.v4i1.6936

Abstract

Pada tahun 2020 masih terdapat 5 juta dari 14,76 juta wajib pajak yang tidak taat dalam menjalankan kewajiban membayar pajak. Kurangnya edukasi mengenai pajak menjadi salah satu penyebab masih ada warga negara yang tidak taat membayar pajak. Sehingga program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran pajak di SMA Mondial Batam. Permasalahan yang terjadi adalah program edukasi pajak dari pemerintah belum merata dan para pelajar masih terbatas pengetahuannya tentang pajak. Maka program pengabdian ini dapat menjadi solusi untuk membantu serta membangun pemahaman yang tepat tentang pajak. Dalam penelitian ini pengumpulan data dilakukan dengan observasi, survei dan wawancara. Metode analisa data yang digunakan adalah dengan pendekatan gabungan antara kualitatif dan kuantitatif. Hasil dari kegiatan pengabdian ini adalah terdapat perubahan positif terkait pemahaman siswa-siswi di SMA Mondial Batam terhadap pajak berdasarkan survei melalui google form yang dilakukan sebelum dan sesudah kegiatan sosialisasi. Selain sosialisasi terdapat modul pembelajaran, video edukasi serta quiz card sebagai luaran hasil pengabdian.
Role of Risk Management in Independent Commissioners and Audit Committees on Financial Performance Iskandar Itan; Khelen Khelen
Global Financial Accounting Journal Vol 6 No 2 (2022)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v6i2.6877

Abstract

Purpose - Financial performance of a company is an important thing to consider due to its direct correlation with the company’s survivability. It is important to understand what affects a company's financial performance. This research aimed to determine the influence of the independent commissioner and audit committee variables on financial performance as moderated by risk management. Research Method - This study used 22 companies of LQ-45 that listed in the Indonesia Stock Exchange from 2017 to 2021 using a purposive sampling method. Model used in this research was analyzed using multiple linear regression. Findings – The results indicate that independent commissioners have no significant effect on financial performance, while audit committee has a positive significant effect on the financial performance. Independent commissioners and audit committee simultaneously have a positive and significant effect on the financial. While risk management was not found to moderate the effect of independent commissioners on financial performance, though it may strengthen the relationship between audit committee and financial performance. Implication – The presence of independent commissioners and audit committee in a company is important because independent commissioners act as an external party entitled to monitor the actions taken by the company, while audit committee affects reliable and accountable financial statements. Every company certainly has risks that must be taken and make adjustments according to the level of risk. Furthermore, having risk management in the companies enable the audit committees to assess the risk more accurate.
Co-Authors Alvina Alvina Ang, Meiga Putri Antoni Antoni Antoni Arya Dita Butar Butar, Dea Tiara Moonalisa Calvin Pang Celine Te Chen, Robin Christian, Natalis Cindy Tan Dea Tiara Monalisa Butar-Butar Derista, Fanny Devina Devina Devina Devina Devina, Devina Elbert Henokh Tanberius Erika Chen Erliani erna wati Erna Wati Ervi Ervi Ervi, Ervi Erwin Erwin Febriana, Helen Febrine Fiqri Pramanda Gabriela Gabriela Giovani, Marshella Grace Vaustine Handoko Karjantoro Hartono Hartono Hennie Selviani Hilrian, Rendy Diaz Indah Novitasari Indo Dicaprio P Indradewa, Rhian Jacky Lim Jason Hirawan Jennifer Jennifer Jessica Jessica Jesslin Jesslin Jessy Jessy Juliana Juliana Junnestine Jurnali, Teddy Karina, Ria Karyn Karyn Katherine Oktaviani Yap Rui Qi Kelvin Kelvin Khelen Khelen Kian Ricardoegan Laudeciska, Leni M Ramanda Alim Marcelina Victoria Marco Nicholas Alfredo Loho Mariska Ramadana Meirita Sitadewi Meiviana, Meiviana Melisa Melisa Melisa Putri Pane Melissa Melissa Merinda Wijaya Monica Krisalda Siahaan Nasyah Amanda Natasya Artamevia Nazara, Eka Prasetya Nobellya Rivanti Nydia Salsabila Firdaus Pangestu, Krisnawati Yeni Paskah De La Cruz, Christofer Piere Ricardo Putri Utami R.A. Widyanti Diah Lestari Raimon R Tampubolon Rayden Vebrianto Reymon Yulianto Riana, Wiwy Riksen Sitorus Rina Rina Sama, Hendi Saphira Evani Saragih, Anre Giltbelt Septiany, Sheila Serly Angelica She Lee Susanti Silvy Gresia Stella Stella Susanti Susanti Sylvia, Sylvia Valen Oktavianti Venny Chou Vincent Linardo Vincent Sun Vinco Vinco Vinnie Chelencia Willy Benyamin Ompusunggu Winson Winson Winton Tan Wiwy Riana Yehezkiel Putra Galang