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All Journal Global Financial Accounting Journal Conference on Community Engagement Project (Concept)
Felix Williansyah
Universitas Internasional Batam
Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Kesulitan Keuangan: Efek Struktur Kepemilikan, Karakteristik Dewan Direksi, dan Indeks Tata Kelola Perusahaan Felix Williansyah; Meiliana Meiliana
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.v6i2.6901

Abstract

Purpose – This study aims to examine the effect of the corporate governance on the firm financial distress. The independent variables consisted of ownership structure (managerial, foreign, institutional, family, and block holder’s), board characteristics (size, independent, educational background, meeting, and gender) and corporate governance index. Research Method – This study uses 168 sample companies selected by purposive sampling method. The hypotheses testing uses panel regression method. Findings – The result shows 116 of 168 sample companies (IDX) experienced financial distress. It has been proven that financial distress can be significantly reduced by increasing concentrated ownership and board education. In addition, foreign ownership and board size have a significant and positive impact on financial distress. However, managerial ownership, family ownership, institutional ownership, board independence, board meetings, board gender, and corporate governance index do not have an impact on financial distress. Implication – The findings of this study imply that financial distress occurs by the presence of foreign ownership because of rarely involved in company management. In addition, to avoid the risk of financial distress the company can be anticipated by improving the quality board of directors (education, expertise, CEO tenure) and strengthening the internal control.
Corporate Annual Income Tax Calculation And Financial Statement Review At Pt Anugerah Manajemen Abadi Felix Williansyah; Meiliana Meiliana
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Independent internship are programs designed to provide opportunities for hands-on learning in related industries. Through this internship program, it helps to increase mutually beneficial cooperation between industry and campuses. This program also helps open opportunities for students to see how the industry works during the independent internship period. These activities namely, reviewing financial statements and calculating the annual corporate income tax at PT Anugerah Manajemen Abadi. The independent internship takes place from August 2022-January 2023. Students during the independent internship period will also be involved in internal discussions and meetings related to the project to be carried out, as well as study the tax regulations/accounting standard used to complete the project. The methods used for independent internship program at PT Anugerah Manajemen Abadi include literature studies, observation, exploration, and problem solving. Students are given the opportunity by PT Anugerah Manajemen Abadi to review 15 client companies, handle several official report of clarification from the tax office, attend meetings with internal companies and online meeting with client company management to reviewing financial statements. The briefing on the activities carried out during the independent internship at PT Anugerah Manajemen Abadi is very useful in preparing students before deal with workplace. However, this program should be further developed and exposed so that students have wider opportunities to explore learning in the industry.
Community Service Project At Smes In Batam: Reviewing Financial Statements and Calculating Corporate Annual Income Tax Felix Williansyah; Meiliana Meiliana
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Following the Decree of the Minister of Education and Culture Number 3 of 2020, Universitas Internasional Batam implements the Merdeka Belajar Kampus Merdeka (MBKM) policy. This community service project implemented MBKM policy. A team consisting of a student and a lecturer from the Undergraduate Program in Accounting conducted this project. Team members helped SMEs in Batam reviewed and improved their financial statements and calculated their annual corporate income tax. We implemented this project jointly with PT Anugerah Manajemen Abadi during the period of August to December 2022. PT Anugerah Manajemen Abadi introduced us to four SMEs with limited knowledge and human resources who needed help understanding tax regulations. Those SMEs are engaged in onion trading, machinery, freight forwarding, and housing development. The Team analyzed the financial reports presented by SMEs and adjusted them according to tax regulations (Government Regulation of The Republic of Indonesia Number 7 of 2021 about general provisions and tax procedures). Adjustments were made, among others, to expenses related to "3M" (earning, collecting, and maintaining income) by fiscal reconciliation. Based on the adjusted financial reports, the Team calculated the 2022 corporate income tax expense (PPh article 29). Moreover, the Team provided SMEs with assistance in clarifying the results of their tax reporting to the tax office, including if the tax officer required additional explanations. As a result, four SMEs, which are lacking in human resources and knowledge of taxation, can receive assistance in calculating their corporate tax expenses.
Community Service Project At Smes In Batam: Reviewing Financial Statements and Calculating Corporate Annual Income Tax Felix Williansyah; Meiliana Meiliana
ConCEPt - Conference on Community Engagement Project Vol. 3 No. 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

Abstract

Following the Decree of the Minister of Education and Culture Number 3 of 2020, Universitas Internasional Batam implements the Merdeka Belajar Kampus Merdeka (MBKM) policy. This community service project implemented MBKM policy. A team consisting of a student and a lecturer from the Undergraduate Program in Accounting conducted this project. Team members helped SMEs in Batam reviewed and improved their financial statements and calculated their annual corporate income tax. We implemented this project jointly with PT Anugerah Manajemen Abadi during the period of August to December 2022. PT Anugerah Manajemen Abadi introduced us to four SMEs with limited knowledge and human resources who needed help understanding tax regulations. Those SMEs are engaged in onion trading, machinery, freight forwarding, and housing development. The Team analyzed the financial reports presented by SMEs and adjusted them according to tax regulations (Government Regulation of The Republic of Indonesia Number 7 of 2021 about general provisions and tax procedures). Adjustments were made, among others, to expenses related to "3M" (earning, collecting, and maintaining income) by fiscal reconciliation. Based on the adjusted financial reports, the Team calculated the 2022 corporate income tax expense (PPh article 29). Moreover, the Team provided SMEs with assistance in clarifying the results of their tax reporting to the tax office, including if the tax officer required additional explanations. As a result, four SMEs, which are lacking in human resources and knowledge of taxation, can receive assistance in calculating their corporate tax expenses.
Community Service Project At Smes In Batam: Reviewing Financial Statements and Calculating Corporate Annual Income Tax Felix Williansyah; Meiliana Meiliana
ConCEPt - Conference on Community Engagement Project Vol. 4 No. 1 (2024): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

Abstract

Following the Decree of the Minister of Education and Culture Number 3 of 2020, Universitas Internasional Batam implements the Merdeka Belajar Kampus Merdeka (MBKM) policy. This community service project implemented MBKM policy. A team consisting of a student and a lecturer from the Undergraduate Program in Accounting conducted this project. Team members helped SMEs in Batam reviewed and improved their financial statements and calculated their annual corporate income tax. We implemented this project jointly with PT Anugerah Manajemen Abadi during the period of August to December 2022. PT Anugerah Manajemen Abadi introduced us to four SMEs with limited knowledge and human resources who needed help understanding tax regulations. Those SMEs are engaged in onion trading, machinery, freight forwarding, and housing development. The Team analyzed the financial reports presented by SMEs and adjusted them according to tax regulations (Government Regulation of The Republic of Indonesia Number 7 of 2021 about general provisions and tax procedures). Adjustments were made, among others, to expenses related to "3M" (earning, collecting, and maintaining income) by fiscal reconciliation. Based on the adjusted financial reports, the Team calculated the 2022 corporate income tax expense (PPh article 29). Moreover, the Team provided SMEs with assistance in clarifying the results of their tax reporting to the tax office, including if the tax officer required additional explanations. As a result, four SMEs, which are lacking in human resources and knowledge of taxation, can receive assistance in calculating their corporate tax expenses.
Co-Authors Meiliana Meiliana