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All Journal Jurnal Siasat Bisnis STRATEGIC Measurement : Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Jurnal Samudra Ekonomi dan Bisnis JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi dan Manajemen Jurnal Pengabdian kepada Masyarakat Nusantara Journal Of Human And Education (JAHE) Jurnal Akuntansi Keuangan dan Bisnis Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Conference on Community Engagement Project (Concept) Social Engagement: Jurnal Pengabdian Kepada Masyarakat Journal of Entrepreneurship and Community Innovations El-Mujtama: Jurnal Pengabdian Masyarakat International Journal of Economics and Management Research
Mariska Ramadana
Universitas Internasional Batam
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Optimalisasi Efisiensi Bisnis: Perancangan Sistem Akuntansi Berbasis Microsoft Access pada UMKM Bong Jaya Motor Ramadana, Mariska; Phang, Serena
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.v4i4.1399

Abstract

Peningkatan efisiensi dalam manajemen akuntansi menjadi kunci utama bagi Usaha Mikro, Kecil, dan Menengah (UMKM) untuk bersaing secara efektif di pasar yang kompetitif. Artikel ini membahas perancangan dan implementasi Sistem Akuntansi menggunakan Microsoft Access pada UMKM Bong Jaya Motor, sebuah usaha yang bergerak di bidang industri otomotif. Bong Jaya Motor sudah berdiri sejak 2021 yang berlokasi di Bengkong Indah Swadebi Blok Q No. 2, Kota Batam, Kepulauan Riau, Indonesia. Metode perancangan yang digunakan meliputi analisis kebutuhan sistem, perancangan database, pembangunan aplikasi, serta pengujian dan evaluasi. Hasilnya adalah implementasi sistem yang mampu mengotomatisasi proses akuntansi harian, termasuk pencatatan transaksi, pembuatan laporan keuangan, dan analisis kinerja bisnis. Dengan adopsi teknologi ini, UMKM Bong Jaya Motor dapat meningkatkan produktivitas, akurasi, dan transparansi dalam pengelolaan keuangan mereka, yang pada gilirannya meningkatkan daya saing dan pertumbuhan bisnis secara keseluruhan.
Pembuatan Sistem Persediaan dan Prosedur Pemeriksaan Persediaan pada PT Batam Layer Cakes Ramadana, Mariska; Irawan, Helen
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i1.2750

Abstract

UMKM menjadi salah satu indikator penting dalam peningkatan ekonomi Indonesia. Dengan peningkatan UMKM memicu persaingan yang ketat sehingga mendorong para pemilik usaha untuk melakukan sebuah strategi dalam meningkatkan penjualan bisnis usahanya. Salah satu strateginya adalah persediaan perusahaan. Persediaan memiliki peranan penting utama dalam bisnis makanan. Hal ini yang mendasari perancangan sistem pencatatan dan standar operasional prosedur persediaan untuk mitra agar dapat terkelola dengan baik. Kegiatan pengabdian dilakukan pada PT Batam Layer Cakes (BLC), perusahaan yang bergerak dibidang makanan, menjual berbagai varian kue lapis dan aneka kue kering. Dengan beragam jenis kue dan rasa yang sangat lezat, BLC menjadi bagian dari toko lapis terfavorit di Batam. Melalui pendekatan kualitatif, pengumpulan informasi dilakukan melalui observasi, wawancara, dan dokumentasi. Hasil rancangan terdiri dari form daftar karyawan, daftar pemasok, pencatatan keluar masuk persediaan, kartu stok, hingga laporan persediaan serta prosedur pengelolaan persediaan. Tujuan kegiatan pengabdian ini adalah memudahkan BLC dalam mengelola persediaan yang berdampak baik pada pengambilan keputusan perusahaan kedepannya.
Financial Technology on Banking Financial Performance with Audit Quality as Moderating Variable Butar-Butar, Dea Tiara Monalisa; Serly, Serly; Ramadana, Mariska
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 7 No 1 (2024): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v7i1.6126

Abstract

The purpose of this study is to determine the effect of fintech on banking financial performances as seen from profitability and liquidity risk with audit quality as moderating variable. The urgency of this research is due to the inconsistency of results in testing the effect of fintech on banking financial performance. In addition, this study also considers the audit quality variable as moderating variable to see whether the audit quality can stengthen or weaken the effect of fintech on banking financial performance. This research is descriptive research with quantitative approach. The population used in this study were all banking companies listed on the IDX for the 2020-2022 period. The study’s samples, which were chosen using the purposive sampling technique, include banks that periodically released yearly financial reports throughout the research period and have used fintech services such phone, SMS, and internet banking. Managing data using Eviews 12. The findings demonstrated that financial technology significantly affects LDR and ROA. However, as a moderating variable, the audit quality variable has no discernible effect on ROA or LDR.
Panduan Praktis untuk Meningkatkan Kinerja Keuangan UMKM: Implementasi Sistem Akuntansi Microsoft Access pada Lamoela Bar untuk Optimalisasi Laporan Keuangan Ramadana, Mariska; Nadila, Nadila
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 4 No. 2 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i2.1899

Abstract

The financial management application implemented for Lamoela Bar has brought innovation in the management of micro, small, and medium-sized businesses (MSMEs) in the handicraft industry. With an initial focus on security through a login menu, the app provides restricted access to authorized users. Various app menus, including transaction types, sales, cash transactions, and general ledger, offer easy navigation and business activity recording. The transaction types allow recording of various transaction categories, while the sales menu facilitates efficient product sales recording. The cash transaction menu provides real-time monitoring of cash flow, and the general ledger helps organize transaction records into a ledger. With an intuitive design, this app not only provides efficiency in management but also offers an accurate overview of Lamoela Bar's financial performance. It is expected that the implementation of this app will increase productivity and support sustainable growth for this MSME in the dynamic business world.
Perancangan Sistem Pencatatan Akuntansi pada Matrix Laundry Ramadana, Mariska; Vellin, Mellinda
Journal of Entrepreneurship and Community Innovations Vol 2 No 2 (2024): FEBRUARI 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v2i2.153

Abstract

Teknologi sistem informasi akuntansi bertujuan untuk mempermudah aktivitas. Sekarang ini UMKM didorong dalam penggunaan sistem akuntansi dengan harapan bisnis usaha menjadi efektif dan efisien dalam melakukan pengelolaan, pencatatan serta pemantauan kinerja sebuah bisnis. Matrix Laundry, bisnis usaha yang menjual jasa kebersihan seperti pakaian, karpet, stroller, dan lain sebagainya. Kinerja pelayanan dan profesionalitas Matrix banyak mengundang pelanggan. Pelanggan yang terus berdatangan membuat pencatatan laporan menjadi tidak akurat dikarenakan pencatatan masih dilakukan secara manual sehingga besar peluang terjadinya kesalahan. Maka dari itu, penulis terdorong untuk merancang sebuah sistem pencatatan akuntansi untuk Matrix Laundry. Hasil rancangan terdiri dari form pendaftaran, form pencatatan transaksi, semua transaksi dapat dilihat dalam bentuk laporan serta perancangan invoice online menggunakan Microsoft Access. Tujuan dirancangnya sistem ini agar mitra dapat lebih mudah, efektif, efisien dalam pelaporan dan hasil laporan akuntansi menjadi lebih akurat. Metode yang digunakan dalam pengumpulan data informasi berupa observasi, wawancara, dan dokumentasi serta tahap pelaksanaan berupa perancangan sistem akuntansi untuk Matrix Laundry. Hasil implementasi yang didapatkan adalah hasil data yang dikeluarkan menjadi lebih akurat dan pekerjaan bisnis usaha menjadi lebih efisien dan efektif.
BREAKING BARRIERS: FEMALE DIRECTORS, EARNINGS MANAGEMENT, AND THE INFLUENCE OF EDUCATION AND SUSTAINABILITY REPORTING Ramadana, Mariska; Pratama, Vincent Tio; Butar-Butar, Dea Tiara Monalisa
Jurnal Akuntansi Bisnis Vol 17, No 2 (2024): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v17i2.4983

Abstract

Background: The role of women directors in corporate governance has received increasing attention, especially regarding their impact on earnings management. Recognizing this role is critical as companies need to increase transparency and accountability in their financial practices, while recognizing the role of sustainability.Objective: These studies aim to find out, whether female participation in the board of directors can reduce earnings management practices, by adopting different types of measurements for the female variable.Research Method: The applied methods are purposive sampling where 49 samples collected from Indonesia Stock Exchange (IDX) that consistently publishing financial and sustainability report with a timeframe of 2018-2022. Implementing data panel regression method using Stata application.Result: The result indicate that, three female director can reduce earnings management, while independent commissioner and GRI disclosure are positively related to earnings management.Originality/Novelty of Research: This studies use different kind of measurements towards female director variables, to proving applied theory are still relevant and to resolve the limitation of previous studies to find the critical effect of female directors participation to decreasing earnings management in Indonesia. 
The Influence of Corporate Governance on Financial Performance With Bank Risk Taking As a Moderating Variable Jesslyn Jesslyn; Mariska Ramadana; Anita Anita
International Journal of Economics and Management Research Vol. 3 No. 3 (2024): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i3.533

Abstract

This study aims to examine the effect of CEO power, foreign ownership, independence, and voting rights on financial performance in banks with risk-taking as a moderating variable after the financial crisis in 2007-2008. The method used is quantitative using secondary data. The research data source uses the financial statements of Indonesian companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. Sample collection used a purposive sampling approach. Data was obtained from the company’s financial reports on IDX and official websites. Data analysis uses panel data regression. The author found that CEO power, independence, and bank risk taking had a significant negative effect on the financial performance of banks, while foreign ownership and voting rights did not have an effect on financial performance of banks. This study contributes to the literature on bank governance and risk-taking. The purpose of this empirical analysis is to examine in detail the subject and the dynamics among these variables in the macroeconomic environment of the financial system, particularly with regard to the regulatory and supervisory framework after the financial crisis in 2007-2008.
Pengungkapan emisi karbon dan kinerja perusahaan: Apakah ukuran perusahaan penting? Krisyadi, Robby; Volensya, Joslyn; Ramadana, Mariska
Jurnal Akuntansi dan Manajemen Vol. 23 No. 1 (2026)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v23i1.350

Abstract

Firm performance reflects a company’s effectiveness in managing resources to achieve economic objectives and create value for stakeholders. In modern business practices, carbon emission disclosure has become increasingly important as a form of environmental transparency that can influence investor perception and trust. This study examines the effect of carbon emission disclosure on firm performance, with firm size as a moderating variable. The analysis uses annual reports and financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period, processed using Stata software. The findings show that carbon emission disclosure has a positive and significant effect on firm performance, indicating that greater disclosure is associated with improved financial outcomes. However, firm size significantly moderates this relationship in a negative direction, meaning that the positive influence of carbon emission disclosure on firm performance tends to weaken in larger firms. These findings contribute to the literature on financial performance and sustainability by highlighting the importance of environmental transparency in enhancing firm value. Practically, the results encourage firms to disclose environmental information more extensively and support policymakers in strengthening regulatory frameworks to promote sustainable business practices.
Implementasi Sistem Pengendalian Manajemen terhadap Perusahaan PT Mitra Logistik International Ramadana, Mariska; Febrianti, Carrolyn
Social Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/se.v4i1.11896

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) ini dilaksanakan di PT Mitra Logistik International (MLI Cargo), sebuah perusahaan jasa logistik yang memiliki bidang di pengiriman internasional. Permasalahan utama yang tengah dihadapi mitra adalah belum adanya sistem pengendalian manajemen yang terstandarisasi, khususnya dalam koordinasi dan komunikasi antar bagian gudang dan administrasi. Kondisi tersebut menyebabkan adanya ketidakefisienan kerja, kesalahan kerja hingga adanya kerugian finansial. Metode pelaksanaan kegiatan meliputi observasi lapanan, wawancara dengan staf dan manajer. Berdarsarkan hasil analisis, disusun luaran berupa Standar Operasional Prosedur (SOP). Selain itu, penulis juga mengembangkan sistem inventaris melalui MS Access untuk membantu proses pencatatan barang masuk dan keluar hingga pengecekan stok. Implemenrasi SOP dan pengenalan sistem dilakukan melalui sosialisasi. Hasil kegiatan menunjukkan adanya peningkatan efektivitas kerja, penurunan kesalahan pencatatan, serta komunikasi yang lebih tertib antar divisi. Dari kegiatan ini direkomendasikan agar perusahaan terus melakukan evaluasi berkala dan memperkuat penerapan SOP untuk menjaga adanya keberlanjutan sistem manajemen.
Driving Sustainability: The Role of Managerial Ability and Board Characteristics with Green CEO as a Moderator Mariska Ramadana; Yulias Hidayah; Ria Karina
Jurnal Akuntansi dan Keuangan Vol. 27 No. 2 (2025): NOVEMBER 2025
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.27.2.140-152

Abstract

This study aims to examine and analyze the impact of managerial ability and the roles of the Board of Directors (BOD) on sustainability performance, with a focus on green CEO as a moderating variable. The BOD roles include an educational background in accounting and foreign experience, with an emphasis on companies in Indonesia. This study employs secondary data from the Indonesia Stock Exchange (IDX), with a sample of 39 manufacturing companies from 2018 to 2022. Data analysis was conducted using Eviews 12. The findings reveal that managerial ability and directors with foreign experience significantly enhance sustainability performance, with the green CEO strengthening the positive effect of managerial ability on sustainability performance. However, directors with an accounting education background show no significant effect. This study acknowledges several limitations. First, while our sample includes multiple sectors to enhance generalizability, regional differences within Indonesia still pose challenges. Second, the complex interaction between managerial abilities, BOD roles, and the green CEO requires careful analysis to avoid confounding effects. This study introduces green CEO as a moderating factor in the relationship between managerial ability and sustainability performance, a novel approach that has received limited attention in prior research. Exploring how environmentally oriented leadership influences sustainability strategies adds a fresh dimension to the literature.
Co-Authors Anita Anita Budi Harsono Carrolyn Febrianti Chandra, Budi Dea Tiara Monalisa Butar-Butar Dea Tiara Monalisas Butar-Butar Elaine Erna Wati Febrianti, Carrolyn Femin Lovitasari Hesniati, Hesniati Hidayah, Yulias Irawan, Helen Iskandar Itan, Iskandar Ivone, Ivone Jesslyn Jesslyn Joanna Rika Variani Jollyn Julia Julia Karina, Ria Krisyadi, Robby Melita Melita, Melita Melysa, Melysa Nadila, Nadila Nur Alisha Ainaya Nurul Istiqomah Phang, Serena Pratama, Vincent Tio Rendy Diaz Hilrian Robin Robin Robin Robin, Robin Sari Dewi Sellina Monica Serly, Serly Surny, Surny Syafitri, Icha Vellin, Mellinda Volensya, Joslyn Wisnu Yuwono Yulias Hidayah