Articles
<![CDATA[Penyusunan Dan Penerapan Sistem Pencatatan Akuntansi Pada Wb Laundry ]]>
<![CDATA[Iskandar Itan]]>;
<![CDATA[Gabriela Gabriela]]>
<![CDATA[ ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project ]]>
Publisher : <![CDATA[Universitas Internasional Batam ]]>
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<![CDATA[Adapun tujuan peneliti melakukan praktik kerja di WB Laundry yakni merancang sistem pencatatan akuntansi guna membantu dan mempermudah pencatatan transaksi harian pada WB Laundry. Sebelumnya WB Laundry tidak pernah melakukan pencatatan mengunakan sistem namun hanya dengan cara menginput kedalam microsoft excel serta melakukan prediksi perhitungan laba rugi berdasarkan hasil penjualan yang telah diinput kedalam microsoft excel secara manual. Oleh sebab itu peneliti membantu merancang sistem yang sederhana dan mudah yang dinilai cocok untuk diterapkan dalam sistem pembukuan di WB Laundry sehingga dapat digunakan oleh WB Laundry untuk menghasilkan pencatatan akutansi yang baik dan benar. Peneliti melakukan praktik kerja lapangan di WB Laundry dari bulan Agustus 2020 hingga Oktober 2020. Hal pertama yang dilakukan oleh peneliti dalam melaksanakan praktik kerja lapangan adalah melakukan observasi untuk memperoleh informasi yang berkaitan dengan keperluan peneliti dalam melakukan perancangan sistem serta berkoordinasi dengan pemilik mengenai sistem yang diinginkan oleh pemilik usaha, yaitu memasukkan beberapa poin penting pencatatan akutansi dalam sistem yakni daftar nama karyawaan, daftar akun, daftar supplier, daftar asset, pendapatan toko, biaya yang dikeluarkan serta jurnal umum. Hasil output dari kegiatan kerja praktik lapangan yang dilakukan peneliti adalah sistem pencatatan akutansi yang dirancang menggunakan Microsoft Access yang telah diimplementasikan oleh WB Laundry dimana sistem tersebut dapat menghasilkan berbagai jenis laporan pencatatan akutansi sesuai dengan kebutuhan pemilik toko seperti buku besar, laporan laba rugi dan laporan posisi keuangan. Peneliti memberikan rekomendasi untuk peneliti selanjutnya untuk lebih awal dalam penyusunan sistem, dikarenakan perancangan sebuah sistem tidak semudah yang kita pikirkan dan membutuhkan waktu yang sangat lama.]]>
<![CDATA[Accounting System Recording and Financial Reporting at Kedai Kopi Ameng ]]>
<![CDATA[Iskandar Itan]]>;
<![CDATA[Natasya Artamevia]]>
<![CDATA[ ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project ]]>
Publisher : <![CDATA[Universitas Internasional Batam ]]>
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<![CDATA[To facilitate the running of a business, it is necessary to record accounting, accounting records in the form of recording transactions that can affect financial conditions. Good accounting records can be used as a basis for decision making. This research chooses MSMEs engaged in services and semi manufacturing under the name Kedai Kopi Ameng. From 1980 to present, MSMEs do not yet have an accurate and efficient accounting recording system. Recording of income is still in manual form by using records in the form of books and does not yet have accurate records for expenses for business operational costs. So that business owners find it difficult to make decisions and know the advantages or disadvantages of the business. The scope of this research is the creation of a computerized accounting recording system using Ms. Access that generates financial reports as output. This is done so that MSME owners can use the system well, get a positive influence, and can facilitate accounting recording activities. As a result, it is easier for owners to get information more quickly, precisely, and can be used to help make financial decisions for owners.]]>
<![CDATA[Pengaruh Efektivitas Komite Audit dan Kualitas Audit Terhadap Kualitas Pengungkapan Sukarela ]]>
<![CDATA[Iskandar Itan]]>;
<![CDATA[Monica Krisalda Siahaan]]>
<![CDATA[ CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co ]]>
Publisher : <![CDATA[Universitas Internasional Batam ]]>
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<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh efektivitas komite audit dan kualitas audit terhadap kualitas pengungkapan sukarela pada perusahaan dengan indeks 150 kapitalisasi pasar terendah di Bursa Efek Indonesia selama tahun 2015-2019. Variabel independen yang digunakan yaitu efektivitas komite audit, kualitas audit (ukuran perusahaan audit, biaya audit dan masa jabatan audit), interaksi antara efektivitas komite audit dan kualitas audit, leverage, board size, dan Return on Asset. Hasil penelitian ini adalah variabel ukuran perusahaan audit dan biaya audit memiliki pengaruh signifikan positif terhadap pengungkapan sukarela. Leverage serta interaksi efektivitas komite audit dan masa jabatan audit, memiliki hubungan signifikan negatif terhadap pengungkapan sukarela. Sementara, variabel lainnya tidak memiliki hubungan yang signifikan]]>
<![CDATA[THE EFFECT OF BOARD CHARACTERISTICS ON TAX AVOIDANCE WITHSUSTAINABILITY PERFORMANCE AS A MEDIATING VARIABLE ]]>
<![CDATA[Melissa Melissa]]>;
<![CDATA[Iskandar Itan]]>
<![CDATA[ CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 2 No 1 (2022): The 2nd Conference on Management, Business, Innovation, Education and Social Scie ]]>
Publisher : <![CDATA[Universitas Internasional Batam ]]>
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<![CDATA[This study aimed to examine the correlation between the board of directors’ characteristics and tax avoidance and the mediating role of sustainability performance on the correlation between the board of directors’ characteristics and corporate tax avoidance. This study employed a purposive sampling method and found 33 companies listed on the Indonesia Stock Exchange (IDX) that met the sample criteria for the 2016-2020 period. The results show that all independent variables including gender diversity, independent commissioners, and the size of the board of directors do not have a strong effect on the level of tax avoidance in Indonesia. The findings also show that sustainability performance does not mediate the relation of board characteristics and tax avoidance in Indonesia.]]>
<![CDATA[Persepsi Mahasiswa Akuntansi Terhadap Profesi Akuntan di Kota Batam ]]>
<![CDATA[Iskandar itan]]>;
<![CDATA[Gabriela Gabriela]]>
<![CDATA[ CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co ]]>
Publisher : <![CDATA[Universitas Internasional Batam ]]>
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<![CDATA[Tujuan penelitian yakni menguji persepsi mahasiswa akuntansi di kota Batam mengenai profesi akuntan dan sejauh mana persepsi mempengaruhi pemilihan karir antara sektor akuntansi publik atau akuntan perusahaan. Penelitian tersebut menggunakan sampel 396 mahasiswa dari berbagai universitas di Kota Batam. Data dianalisis menggunakan program SPSS versi 24. Temuan penelitian menunjukkan sikap negatif akuntan, citra profesi akuntan, hasil pekerjaan akuntan, dan persyaratan pekerjaan akuntan berpengaruh terhadap profesi akuntan. Hasil penelitian menunjukkan pemilihan karir sebagai akuntan publik lebih dominan dibanding akuntan perusahaan.]]>
<![CDATA[Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Lingkungan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Iskandar Itan]]>;
<![CDATA[Jessy Jessy]]>
<![CDATA[ CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co ]]>
Publisher : <![CDATA[Universitas Internasional Batam ]]>
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<![CDATA[The environment is something that needs to be considered by companies in carrying out their business activities. This study aims to analyze the factors that affect environmental disclosure in Indonesia in terms of sustainability reports published by companies. The study used 43 companies listed on the Indonesia Stock Exchange as the object of research for the period 2015-2019. The results of this study explain that listing age and independent audit have a significant positive effect on environmental disclosure, profitability and leverage do not have a significant effect on environmental disclosure, while company size has a significant negative effect on environmental disclosure.]]>
<![CDATA[Analisis Pengaruh Tata Kelola Perusahaan Terhadap Manajemen Laba di Indonesia ]]>
<![CDATA[Iskandar Itan]]>;
<![CDATA[Juliana Juliana]]>
<![CDATA[ CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co ]]>
Publisher : <![CDATA[Universitas Internasional Batam ]]>
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<![CDATA[Abstrak Penelitian ini bertujuan untuk melakukan analisis mengenai pengaruh tata kelola perusahaan terhadap manajemen laba pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2015 hingga 2019. Objek yang digunakan dalam penelitian ini yaitu 391 perusahaan sektor non keuangan yang dipilih melalui metode purposive sampling. Pengujian data penelitian menggunakan metode regresi linear berganda. Hasil penelitian menunjukkan bahwa keberagaman gender dewan, kepemilikan saham oleh direktur dan kualitas audit berpengaruh secara signifikan terhadap manajemen laba. Sementara dewan independen tidak berpengaruh terhadap manajemen laba.]]>
<![CDATA[DESIGN OF ACCOUNTING SYSTEM ON CV. BINTANG LIMA JAYA MANDIRI ]]>
<![CDATA[Devina Devina]]>;
<![CDATA[Iskandar Itan]]>
<![CDATA[ ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project ]]>
Publisher : <![CDATA[Universitas Internasional Batam ]]>
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<![CDATA[This activity intends to establish a simple accounting system that can be used by business owners to record and compile proper financial reports. The object of this activity is CV. Bintang Lima Jaya Mandiri, which is engaged in the retail trade in furniture. The Company’s transactions are manually recorded so the business owners struggle in recording transactions because they do not have a more practical and accurate accounting system. From September 6, 2021 to December 31, 2021, a system is being designed to make it easier to record transactions and prepare financial reports. The steps of this community services activities begin with collection of data through use of interviews and observations to understand the Company’s business conditions, flows of the operational activities, and challenges faced by business owners. After which followed by system design and implementation. The result of this activity is an accounting system designed using Microsoft Office Access application, in which business owners can input transactions through forms and can easily access financial reports including statement of financial position and income statement. With the implementation of the accounting system on CV. Bintang Lima Jaya Mandiri, it is expected that business owners will be able to overcome current problems. The recommendation for future researchers is to create a more user-friendly web-based accounting system.]]>
<![CDATA[OWNERSHIP CONCENTRATION ROLE ON BOARD DIVERSITY AND AUDIT COMMITTEE CHARACTERISTICS ON AUDIT QUALITY ]]>
<![CDATA[Silvy Gresia]]>;
<![CDATA[Iskandar Itan]]>
<![CDATA[ CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 2 No. 1 (2022): The 2nd Conference on Management, Business, Innovation, Education and Social Sc ]]>
Publisher : <![CDATA[Universitas Internasional Batam ]]>
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<![CDATA[This study aimed to analyze the relationship between board characteristics, audit committee meetings, and audit quality with ownership concentration as the moderating variable. This study used 133 firms in manufacturing sectors as the sample for the period 2016 to 2020. The results of the study show that the board’s age diversity has a negative significant effect on audit quality, board’s education, and number of audit committee meetings have a significant effect on audit quality. The findings also show that moderating variable could strengthen the relationship between board’s age diversity and audit quality and weaken the relationship between the number of audit committee meetings and audit quality.]]>
<![CDATA[Corporate Governance and Environmental Disclosure: Assessing The Role of Environmental Performance ]]>
<![CDATA[Itan, Iskandar]]>;
<![CDATA[Laudeciska, Leni]]>;
<![CDATA[Karjantoro, Handoko]]>;
<![CDATA[Chen, Robin]]>
<![CDATA[ Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 2 (2023): Riset Akuntansi dan Keuangan Indonesia ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/reaksi.v8i2.2457
<![CDATA[This research aims to examine and provide empirical evidence of the influence of Corporate Governance on Environmental Disclosure, with Environmental Performance as a mediating variable. The study was conducted on publicly traded companies that disclosed Corporate Social Responsibility during the period from 2018 to 2021 and participated in PROPER (Program for Environmental Performance Rating and Disclosure). The sample was determined using purposive sampling and consisted of 61 companies. The results of the research show that Corporate Governance is positively related to environmental performance and disclosure. The findings also indicate that environmental performance partially mediates the relationship between corporate governance and the quality of environmental disclosure.]]>
