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All Journal Journal of Applied Finance & Accounting 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) 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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Implementasi Sistem Akuntansi Keuangan Berbasis Microsoft Access pada UMKM Marina Samudra Stationery Itan, Iskandar; Meiviana, Meiviana
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.v4i4.1323

Abstract

In developing countries like Indonesia, SMEs play a crucial role in reducing unemployment and boosting GDP. However, many SMEs, including Marina Samudra Stationery in Batam, face significant challenges in efficient and structured financial record-keeping. To address this issue, a Community Service (PkM) activity was conducted by implementing a Microsoft Access-based accounting system. The methods employed included simulation of accounting information system implementation and training for the partner, with primary data collected through observation and interviews. The implementation process involved needs analysis, system design, development, testing, validation, and training and documentation. The results of this activity demonstrate that the Microsoft Access-based accounting system can significantly enhance the efficiency and accuracy of financial record-keeping, facilitate financial analysis and reporting, and support the management of larger data volumes. Despite challenges such as capacity limitations and technical maintenance needs, this activity is expected to help Marina Samudra Stationery overcome existing challenges and support the growth and sustainability of their business.
Pengendalian Internal Manajemen pada PT. Citra Mandiri Distribusindo melalui penerapan Sistem Microsoft Access untuk Meningkatkan Efisiensi Operasional Perusahaan Itan, Iskandar; Sylvia, Sylvia
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.v4i4.1327

Abstract

PT Citra Mandiri Distribusindo is a leading distribution company that faces various challenges in management control, such as difficulties in monitoring employee performance, managing stock and inventory, and managing customer credit. These challenges lead to operational inefficiencies that result in decreased productivity and customer satisfaction. This research aims to develop an effective management control system using Microsoft Access to improve the company's operational efficiency and effectiveness. The research method involved several stages, including requirements analysis, system design, implementation, and evaluation. The creation of an integrated database included tables for employee data, inventory, financial reports, and credit policies. The employee performance evaluation system was designed to facilitate periodic appraisals that are objective, data-driven, and transparent. Real-time stock management enables the company to perform periodic inventory counts, apply demand forecasting techniques, and control inventory more accurately using Microsoft Access. The reporting and data analysis system helps identify trends and patterns that affect the company's performance, while the customer credit policy module covers payment monitoring and credit risk handling.
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.v4i4.1347

Abstract

PT. Hok Seng Jayaperkasa menghadapi beberapa tantangan signifikan dalam pengendalian manajemen yang berdampak pada kinerja dan efisiensi operasional perusahaan. Untuk mengatasi masalah ini, kegiatan Pengabdian kepada Masyarakat (PkM) difokuskan pada perancangan sistem pengendalian manajemen berbasis Microsoft Access. Kegiatan ini bertujuan untuk meningkatkan koordinasi antar departemen, pengawasan, penilaian risiko, dan pengelolaan inventaris. Metode yang digunakan dalam kegiatan ini melibatkan observasi langsung, wawancara dengan karyawan dan manajemen, serta studi pustaka untuk memperoleh gambaran menyeluruh mengenai permasalahan yang ada. Hasil dari kegiatan ini menunjukkan bahwa penerapan sistem pengendalian manajemen yang baru dapat memperbaiki alur kerja, mengurangi biaya operasional, dan meningkatkan produktivitas perusahaan secara keseluruhan. Selain itu, sistem ini juga mendukung kepatuhan terhadap regulasi industri dan memperbaiki kualitas pengambilan keputusan dengan menyediakan informasi yang akurat dan tepat waktu. Dengan penerapan yang efektif, diharapkan sistem ini dapat memberikan kontribusi yang signifikan terhadap pertumbuhan dan keberlanjutan PT. Hok Seng Jayaperkasa serta memperbaiki kinerja perusahaan dalam jangka panjang.
Corporate Social Responsibility and Company Performance: The Role Of Board Characteristics Itan, Iskandar; Giovani, Marshella; Butar-Butar, Dea Tiara Monalisa
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3372

Abstract

This research seeks to explore how the implementation of social responsibility practices impacts a company's performance and to investigate whether certain characteristics of the board play a moderating role in this relationship. The study collected data from 43 companies listed on the Indonesia Stock Exchange (IDX) that engaged in social responsibility activities during the period from 2017 to 2022. The analysis employed panel regression techniques. The findings of the study indicate a noteworthy negative correlation between corporate social responsibility (CSR) and return on assets (ROA). Conversely, the relationship between CSR and Tobin's Q is found to be statistically insignificant and positive. Moreover, the number of directors does not appear to moderate the relationship between CSR and company performance, whether measured by ROA or Tobin's Q. Similarly, independent commissioners do not seem to moderate the relationship between CSR and company performance when measured by ROA, but they do exhibit a moderating effect in the context of Tobin's Q.
The Role of Board Composition on ESG Disclosure: An Analytical Study in Indonesia Itan, Iskandar; Hilrian, Rendy Diaz; Ramadana, Mariska
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2817

Abstract

Market capitalization and Environmental, Social, and Governance (ESG) disclosure have become increasingly interconnected in contemporary corporate governance, yet the mechanisms through which board composition influences ESG transparency in emerging markets remain insufficiently explored. This study examines the relationship between board characteristics and ESG disclosure quality among Indonesian listed companies, specifically analyzing how these relationships manifest across different market capitalization thresholds. Using panel data regression analysis of 256 observations from 64 Indonesian Stock Exchange companies over 2019-2022, this research investigates the effects of board size, board meetings, female board representation, audit committee size, nomination and remuneration committee size, and board compensation on ESG disclosure practices. The study addresses a critical research gap by providing empirical evidence from Indonesia's underrepresented emerging market context, where corporate governance structures and disclosure practices differ markedly from Western frameworks. Results reveal that market capitalization demonstrates no significant impact on ESG disclosure quality, contradicting conventional expectations. Board size and female director representation exhibit unexpected negative relationships with ESG disclosure, suggesting coordination challenges and potential tokenistic appointments within Indonesian contexts. Conversely, audit committee size, nomination and remuneration committee size, and board compensation demonstrate robust positive associations with ESG transparency, highlighting their critical roles in enhancing oversight capacity and aligning managerial incentives. This research contributes theoretically by challenging universal governance prescriptions and demonstrating contextual variations in board mechanism effectiveness within emerging economies. Practically, findings suggest Indonesian corporations should prioritize committee-based governance structures and performance-linked compensation over numerical board expansion. Policymakers should emphasize substantive governance effectiveness through director training and accountability mechanisms rather than mandating demographic diversity targets alone. Future research should pursue longitudinal analysis and qualitative investigations to illuminate temporal dynamics and cultural mechanisms underlying governance-ESG relationships in Southeast Asian markets.
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
Environmental, Social and Governance Disclosure Impacts on Earnings Management in Indonesia Itan, Iskandar; Nazara, Eka Prasetya; Karjantoro, Handoko
Global Financial Accounting Journal Vol. 9 No. 2 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i2.11345

Abstract

Purpose - This study aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosure on earnings management practices among companies listed on the Indonesia Stock Exchange (IDX). It explores how ESG transparency influences corporate financial reporting behavior. Research Method - This study uses data from Thomson Reuters, covering 86 IDX-listed companies that disclosed ESG information during the 2019-2023 period. Findings - It revealed that ESG disclosure in the environmental and social dimensions is found to reduce earnings management practices, while governance disclosure shows no significant effect. Companies with higher revenue levels are more effective in leveraging ESG disclosure to enhance transparency. Implication - This study offers a novel contribution by examining the influence of ESG disclosure on earnings management in Indonesia, while also considering company revenue levels as a comparative factor. The findings hold important policy and practical implications, especially for regulators and corporate management, in understanding the broader impact of ESG practices on the integrity of financial reporting.
DOES CORPORATE GOVERNANCE INFLUENCE VALUE CREATION : ASSESSING THE MEDIATING ROLE OF CSR AND TAX AVOIDANCE Itan, Iskandar; Antoni, Antoni
Jurnal Ekonomi Balance Vol. 17 No. 2 (2021): (December 2021)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i2.6077

Abstract

This study aims to investigate the influence of CG on value creation both directly and as a mediating role in the form of tax avoidance and CSR. The panel data approach was employed, using a sample of 32 multisectoral companies, excluding those in the financial sector, that are listed in the Indonesia Stock Exchange from 2016 to 2019. The data is analyzed using the Smart PLS. In this study, value creation was measured using Tobin’s Q  and CG was measured using the Corporate Governance Index (CGI); while the mediating variable, in the form of tax avoidance, was measured using the Henry & Sansing formula, and CSR was measured using the GRI-G4 index. The result showed that corporate governance has a direct significant impact on value creation. Furthermore, it is found that CSR & tax avoidance could not mediate the relationship between CG and value creation.  
Implementasi Sistem Akuntansi Berbasis Microsoft Access pada UMKM Blue Wash Iskandar Itan; Alvina Alvina
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 6 No. 1 (2026): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v6i1.10128

Abstract

This community service program aims to assist Blue Wash MSME in improving the quality of its financial record-keeping through the implementation of a Microsoft Access-based accounting system. Blue Wash MSME, which operates in the laundry service sector, currently relies on simple bookkeeping methods using Microsoft Excel. This practice has resulted in unstructured transaction records and difficulties in obtaining accurate financial information. The program employed a qualitative approach involving interviews and direct observation of the business partner to identify accounting-related issues faced by the business partner. Based on the identified needs, an accounting information system was designed and developed to support systematic financial recording. The system features master data management, purchase and sales transaction processing, general journal recording, inventory management, and automated financial reporting. The resulting accounting system is expected to improve the effectiveness and efficiency of financial management at Blue Wash MSME and support more structured and accountable financial reporting in compliance with applicable accounting standards.
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 Devina Devina Devina Devina Devina, Devina Elbert Henokh Tanberius Erika Chen 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 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 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 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