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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
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Veterinary Other

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CORPORATE SOCIAL RESPONSIBILITY, CORPORATE PERFORMANCE, AND MODERATING EFFECT OF OWNERSHIP CONCENTRATION IN INDONESIAN COMPANIES Itan, Iskandar; Ang, Meiga Putri Antoni; Butar-Butar, Dea Tiara Monalisa
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i1.3520

Abstract

Abstract— Corporate Social Responsibility (CSR) is a necessity that needs to be implemented so that companies operate not only for the benefit of shareholders but also for the public, government, consumers, the environment, and other stakeholders. CSR is also one of the management models that has been implemented in Indonesia, making it an alternative management model. The purpose of this research is to investigate the impact of social responsibility disclosure on corporate performance and the moderating effect of ownership concentration in this relationship. The data collection technique for this research uses secondary data, meaning data obtained from other sources by extracting information from the annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange (IDX). The testing is done using E-Views. The results of this research indicate that CSR disclosure has a significant negative effect on financial performance, measured by both return on assets (ROA) and Tobin's Q. Ownership concentration plays a moderating role in strengthening the relationship between CSR and ROA, but it does not play a moderating role in the relationship between CSR and Tobin's Q. Keywords: Corporate Performance; Ownership Concentration; Corporate Social Responsibility
EXAMINING BOARD CHARACTERISTICS AND INTEGRATED REPORTING QUALITY: INSIGHT FROM ESG-FOCUSED FIRMS IN INDONESIA Butar-butar, Dea Tiara Monalisa; Pangestu, Krisnawati Yeni; Itan, Iskandar
Journal of Applied Finance and Accounting Vol. 11 No. 2 (2024): Publish on December 2024
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v11i2.12426

Abstract

This research aims to look at Indonesian firms and see whether there's a connection between board traits and the quality of their integrated reporting. This study analyzes 52 listed firms from the environmental, social, and governance (ESG) index between 2019 and 2022 using linear regression with panel data to test its assumptions. The data was acquired from annual reports of Indonesian corporations. The acquired empirical data clearly shows that gender diversity appears to significantly improve the integrated reporting quality. Also noteworthy is that board size, independence, and CEO duality are not significantly related. This study has several practical implications in addition to its theoretical implications. Managers, shareholders, and policymakers should take note of these findings, as they are particularly relevant. Therefore, stakeholders should evaluate the precision of disclosure when deciding on the best reporting approach. A more accurate assessment of risk, less stock volatility, more long-term value for shareholders, and an improved company reputation are all outcomes of this. Corporate social responsibility and sustainability literature is lacking, which this article seeks to remedy. It fills a gap in the literature by providing more information about ESG company-specific integrated reporting and corporate governance. This study has important implications for professionals and practitioners who want to raise the bar on the quality of their integrated reports.
Impact of Sustainability Reporting on Firm Value with Audit Quality as Moderator: Coal Companies Butar Butar, Dea Tiara Moonalisa; Itan, Iskandar
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3399

Abstract

This study examines the impact of sustainability reporting on firm value in coal mining companies in Indonesia and investigates the moderating role of audit quality in this relationship. Rooted in agency theory, this study addresses the issue of information asymmetry between managers and shareholders, especially in environmentally sensitive industries. This study uses a quantitative approach using sustainability reporting as the independent variable, firm value as the dependent variable, and audit quality as the moderator variable. The study classifies sustainability reporting as non-experimental with time series and cross-sectional data classification. The research sample consists of 11 coal mining companies listed on the Indonesia Stock Exchange for the years 2020-2023. Using panel data from 2020-2023 and applying regression analysis, this study finds that sustainability reporting significantly increases firm value. In addition, audit quality strengthens this relationship, indicating that credible audits increase stakeholders' trust in disclosed Environmental, Social, and Governance information. These findings highlight that transparent reporting and reliable assurance mechanisms play an important role in improving firm valuation. This article contributes to the literature by emphasizing the interaction between non-financial disclosure and corporate monitoring in emerging markets.
The Impact of Board Independence and Gender Diversity on Quality of Integrated Reporting: Indonesian ESG-focused Companies Butar-Butar, Dea Tiara Monalisa; Itan, Iskandar; Saragih, Anre Giltbelt
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 9, Issue 4, June 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v9i4.59853

Abstract

This study investigates the impact of board independence and gender diversity on the quality of integrated reporting (IR) among ESG-focused firms in Indonesia. Integrated reporting, which combines financial and non-financial information, plays a crucial role in enhancing corporate transparency and accountability, particularly in firms committed to environmental, social, and governance (ESG) principles. Grounded in Agency Theory and Resource Dependence Theory, this study employs a quantitative research design using panel data from publicly listed Indonesian companies that issued integrated or sustainability reports between 2020 and 2023. The results reveal that board independence does not have a significant effect on IR quality, suggesting that structural independence may not be sufficient to influence ESG disclosures. In contrast, board gender diversity has a positive and significant effect on IR quality, highlighting the strategic role of diverse perspectives in enhancing reporting practices. These findings provide important insights for regulators, investors, and firms seeking to strengthen governance mechanisms and improve transparency through integrated reporting.
PENGARUH STRUKTUR KEPEMILIKAN DAN TATA KELOLA PERUSAHAAN TERHADAP PERILAKU PENGAMBILAN RISIKO Itan, Iskandar; Devina, Devina
Ultimaccounting Jurnal Ilmu Akuntansi Vol 13 No 2 (2021): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v13i2.2306

Abstract

Abstract” The goal of this research is to look into the impact of ownership concentration, managerial ownership, and corporate governance on corporate risk-taking using stock return volatility. This study's methodology is a quantitative approach that uses simple linear regression models and panel data. The sample for this study consists of manufacturing sector companies that were listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. The purposive sampling method obtained 137 companies and 679 data for the sample. As a result, ownership concentration and corporate governance have negative and significant effects on corporate risk-taking, whereas managerial ownership has no significant effect. This study demonstrates that firms take significantly less risk when they have more concentrated ownership and good corporate governance. Keywords: Corporate Governance; Ownership; Risk-taking
Perancangan dan Implementasi Sistem Pengendalian Manajemen Berbasis Microsoft Access pada Pengelolaan Keuangan PT. Vibe Akademik Bahasa Iskandar Itan; Hennie Selviani
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 2 (2025): April: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i2.3417

Abstract

Financial data management at PT. Vibe Akademik Bahasa was previously done manually using Microsoft Excel, which resulted in inefficiency and delays in calculations and reporting. To overcome this problem, this activity designed a management control system using Microsoft Access that automates student data recording, payment transactions, and the issuance of invoices and financial reports. This activity used observation, interviews, and document analysis to identify user needs, followed by system design that included the design of data input forms and payment transactions. The resulting system enables automatic invoice issuance based on student identification numbers, supports payment recording, and provides real-time profit and loss reports that can be accessed by partner institutions. This implementation demonstrates that a database-based management control system can improve accuracy, timeliness, and transparency in financial data management. Further activities are recommended to enhance the system with web-based access, multi-user functionality, and integration with other financial tools to improve operational efficiency and scalability.
Desain Sistem Pencatatan Akuntansi dan Pelaporan Keuangan Berbasis Microsoft Access untuk Usaha D Mart Itan, Iskandar; Febriana, Helen
Alamtana: Jurnal Pengabdian Masyarakat UNW Mataram Vol 4 No 3 (2023): Edisi Desember 2023
Publisher : LPPM UNIVERSITAS NAHDLATUL WATHAN MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51673/jaltn.v4i3.1860

Abstract

D Mart adalah Usaha Mikro, Kecil, dan Menengah (UMKM) yang bergerak dalam bidang penjualan eceran, didirikan pada tanggal 10 Agustus 2013. Saat ini, UMKM ini belum memiliki sistem informasi akuntansi yang terstruktur untuk mencatat transaksi yang memenuhi persyaratan pelaksanaan pelayanan masyarakat. Berdasarkan permasalahan yang teridentifikasi, telah dirancang sistem informasi akuntansi menggunakan Microsoft Access, yang dapat diimplementasikan dalam UMKM ini untuk berkontribusi dalam pencatatan transaksi yang komprehensif dan pembuatan laporan keuangan yang akurat. Metode pengabdian ini menggunakan metode wawancara, observasi, dan Focus Group Discussion (FGD). Berdasarkan perbandingan sebelum dan sesudah implementasi sistem akuntansi, Hasil pengabdian menunjukkan bahwa terdapat banyak keunggulan bagi D Mart dari sesudah penggunaan sistem akuntansi dibandingkan sebelum penggunaannya mulai dari lebih cepat pencatatan transaksi, pemeriksaan stok barang dan saldo piutang dan hutang, lebih terpantau dalam mengetahui arus kas, pendapatan dan laba harian. Penggunaan sistem akuntansi menambah wawasan bagi D Mart tentang penyusunan laporan keuangan serta pentingnya pemisahahan transaksi bisnis dan transaksi pribadi.
The Influence of Corporate Governance and Gender Board Diversity on Climate Change Disclosure: Evidence from Indonesian Listed Companies Butar Butar, Dea Tiara Moonalisa; Paskah De La Cruz, Christofer; Itan, Iskandar
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.3933

Abstract

Climate change disclosure is a crucial aspect of corporate sustainability, reflecting how firms address environmental risks and communicate their climate-related initiatives to stakeholders. This study aims to examine the relationship between board gender diversity, corporate governance, and the extent of climate change disclosure among publicly traded companies in Indonesia. Using a quantitative research design, data were collected from companies listed on the Indonesia Stock Exchange from 2019 to 2023, and regression analysis was conducted to assess the impact of board gender composition, board size, board independence, and other governance structures on climate-related disclosures, with information sourced from sustainability reports and annual reports. The results reveal that board gender diversity, particularly independent female directors, and larger board size positively and significantly influence the level of climate change disclosure, whereas financial performance measures such as firm size, return on assets, return on equity, and leverage do not exhibit significant effects. These findings indicate that governance and structural factors, rather than purely financial metrics, drive voluntary environmental transparency. This study highlights the importance of promoting gender-diverse boards and strengthening corporate governance to enhance climate-related reporting, improve stakeholder trust, and support sustainable business practices aligned with global environmental goals.
Penerapan Sistem Pencatatan Laporan Keuangan dan Stok Barang Berbasis Microsoft Access pada UMKM Jaya Punggur Laudeciska, Leni; Itan, Iskandar
Journal Of Human And Education (JAHE) Vol. 3 No. 4 (2023): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v3i4.461

Abstract

Penelitian ini bertujuan untuk menerapkan suatu sistem pencatatan keuangan yang efektif dan efisien seperti Microsoft Access agar setiap kegiatan operasional dalam usaha dapat terdata secara akurat dan benar. Dari hasil wawancara dengan pemilik usaha UMKM Jaya Punggur diketahui bahwa pemilik tidak memiliki pengetahuan dasar akuntansi sehingga sering dihadapkan pada masalah pencatatan laporan keuangan yang tidak akurat. Pencatatan secara manual tersebut dilakukan dengan mencatat stok barang masuk dan stok barang keluar UMKM Jaya Punggur pada buku khusus stok barang serta bermodalkan ingatan pemilik. Hasil penelitian ini berupa output yang dihasilkan dalam sistem pencatatan pada Microsoft Access diantaranya ialah laporan keuangan yang meliputi laporan utang, buku besar, laporan persediaan, laporan pembelian, laporan penjualan, laporan laba/rugi, dan laporan neraca yang memenuhi standar yang berlaku. Setelah diimplementasikan sistem pada UMKM Jaya Punggur diperoleh hasil yang positif karena meningkatkan efektivitas dan efisiensi usaha, menghemat waktu, dan membuat aktivitas pelaku usaha menjadi lebih mudah, serta membantu usaha mencapai kinerja yang lebih baik.
Perancangan Sistem Pengendalian Manajemen yang Terintegrasi pada PT. Hok Seng Jayaperkasa untuk Meningkatkan Efisiensi Operasional Itan, Iskandar; Jennifer, Jennifer
Journal Of Human And Education (JAHE) Vol. 4 No. 4 (2024): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i4.1322

Abstract

Hok Seng Jayaperkasa is facing several significant challenges in management control that affect the company’s performance and operational efficiency. To address these issues, the Community Service (PkM) activity is focused on designing a Microsoft Access-based management control system. This initiative aims to enhance inter-departmental coordination, oversight, risk assessment, and inventory management. The methods used include direct observation, interviews with employees and management, and literature review to obtain a comprehensive understanding of the existing problems. The results of this activity show that the implementation of the new management control system can improve workflow, reduce operational costs, and increase overall productivity. Additionally, this system supports compliance with industry regulations and enhances decision-making quality by providing accurate and timely information. With effective implementation, it is expected that the system will make a significant contribution to the growth and sustainability of PT. Hok Seng Jayaperkasa and improve the company's performance in the long term.
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