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All Journal Journal of Applied Finance & Accounting JABE (Journal of Accounting and Business Education) AFEBI Accounting Review Jurnal Akuntansi Jurnal ULTIMA Accounting Journal of Economic, Management, Accounting and Technology (JEMATech) Gorontalo Accounting Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING (JRAMB) Jurnal Riset Akuntansi Mercu Buana Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting Journal of Global Business and Management Review Global Financial Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Conference on Community Engagement Project (Concept) Social Engagement: Jurnal Pengabdian Kepada Masyarakat Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan
Dea Tiara Monalisa Butar-Butar
Universitas Internasional Batam
Arts Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Mechanical Engineering Social Sciences Other

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PENGARUH GCG DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2017-2021 Dea Tiara Monalisa Butar-Butar
Journal of Global Business and Management Review Vol 4 No 2 (2022): Journal of Global Business and Management Review
Publisher : Program Sarjana Manajemen Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/jgbmr.v4i2.7422

Abstract

This study aims to examine the effect of Good Corporate Governance and profitability on firm value in manufacturing company listed in Indonesia Stock Exchange on period 2017-2021. GCG was represented with independent commissioners, institutional ownership, and audit committee. The sampling technique used was purposive sampling. The analytical method is panel data regression using a fixed affect model. The results of this study indicate that the proportion of independent commissioners and managerial ownership has a significant and positive effect on firm value, while institutional ownership, audit committee, and return on assets (ROA) have no significant effect on firm value.
Impact of Tax Avoidance, State Ownership, Foreign Ownership, and Firm Size to Firm Value in Indonesia Sindy Sindy; Dea Tiara Monalisa Butar-Butar
Global Financial Accounting Journal Vol 7 No 1 (2023)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i1.7563

Abstract

Purpose - The objectives of the research are to identify and verify the effect of tax avoidance on firm value in Indonesia. State ownership, foreign ownership, company size also influences the value of companies in Indonesia. This study argues that tax avoidance and other elements do not necessarily add value to Indonesian firms. Research Method - This study uses data from companies registered as LQ45 in the period 2017-2021. Taking the research sample is a purposive sampling method. The population of companies listed on IDX is 810 companies, which 45 companies are included in the LQ45 sample with a total sample data of 225. After conducting outliers, 225 data samples are obtained. This study uses a comparative causal method. Research data processing was executed with the help of the Eviews 10 applications. Findings - The outcomes of this paper prove that tax avoidance, state ownership and foreign ownership have no significant effect on firm value while firm size has positive effect on firm value. Implication - This research is expected to contribute to the expansion of knowledge, especially in the field of accounting. The study is intended to provide information about the factors that affect the value of the company and evaluate matters relating to company value.
Pembuatan Bahan Ajar Digital Pada Mata Pelajaran Ekonomi Bisnis Dea Tiara Monalisa Butar-Butar; Lisa Paramita
Social Engagement: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 3 (2023): Juni 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/se.v1i3.7747

Abstract

Education is a field that must be prioritized because students have various potentials in themselves. The impact of Covid-19 has made significant changes to learning activities carried out in schools. The aim of this project is to find solutions to the problems faced by Harapan Utama Batam Vocational School by helping to create digital teaching materials to expedite the learning process with online methods.
PENGARUH DIVIDEN TERHADAP NILAI PERUSAHAAN YANG DIMODERASIKAN DENGAN KUALITAS AUDIT Dea Tiara Monalisa Butar-Butar; Stefy
Jurnal Akuntansi Vol 17 No 2 (2023): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v17i2.4495

Abstract

Dividend is the main factor which impact value of a company. The study is to seek outcome on dividends to company value via audit quality as moderating variable and other control variables such as profitability, cash holdings, debt level and Firm Size in IDX30 companies starting in 2018-2022. The main reason for the firm being audited by big four KAP as the quality of the audit opinion is believed to be higher than non-big four KAP. Therefore, researcher is interested in examining the outturn of dividend on company’s value, with audit quality as moderation. Data is collected by non purposive sampling. The analysis used multiple linear regression. The results of the f test show that dividends have a simultaneous effect on firm value. The outcome of the analysis show dividend is significant positive on firm value without being moderated by audit quality. The R2, 0.615433, which explains that the dividend has an effect of 61.54% to firm value and the rest 38.46% is influenced by variables beyond the study. The author suggests adding variables and also using the Tobins'q proxy to be compared with Price to Book Value (PBV) as material for consideration for further research.
Designing Accounting Software Using Microsoft Access For Cv C&L Ocean Ship Dea Tiara Monalisa Butar-Butar; Juwenni Chia
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

The deficient accounting recording system in CV C&L Ocean Ship is a result of manual transaction recording, causing inefficiencies and rendering financial reports irrelevant. This situation leads to potential inaccuracies and gaps in the completeness of reports crucial for decision-making. The objective of this community service initiative is to establish a Microsoft Access-based accounting system, encompassing forms, a bookkeeping system, and financial reporting. The methodology involves data collection through observations and partner interviews. The system includes three master lists there are main menu, transaction menu and report menu. The main menu has chart of account, inventory, supplier list, customer list, sales list, and employee list. Transaction menus have six forms to help owner record their daily transaction. The last one is the report menu contains nine types of financial reporting to assist the owner in knowing better about the company. These outputs are designed to assist Micro, Small, and Medium Enterprises (MSMEs), like CV C&L Ocean Ship, in gaining insights into inventory turnover and financial conditions beyond just cash flows. Consequently, MSMEs can enhance decision-making processes, boost sales, and better monitor their inventory.
The Effectiveness of The Board of Directors' Performance and The Moderation Effect of Corporate Risk Management on The Company's Financial Performance Butar-Butar, Dea Tiara Monalisa; Indrianto, Doni
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
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.v7i2.8883

Abstract

Purpose – This study aims to analyze the relationship between variables of the Board of Directors (BOD) effectiveness, specifically board size, board independence, and gender with the financial performance of companies measured through Tobin’s Q. The study also considers the role of the chief risk officer as proxy for enterprise risk management (ERM) as moderating variable. Research Method – The data used is sourced from the financial reports of LQ45 listed companies on the Indonesia Stock Exchange for the period 2018-2022 with a total of 44 companies as the sample. The analytical method employed is multiple linear regression using the Eviews software. Findings – The results indicate that board gender and board independence have negative significant effect on Tobin’s Q, while board size has no significant effect. The result of regression test with moderating variables show that the enterprise risk management as a moderating variable has significantly effect of board independence on Tobin’s Q. Implication – The existence board of director has an important and vital role in managing the company’s transactions, determining the company’s management policies, and controlling operations to ensure company’s efficiency. To develop strategies, manage risks, and drive confidence to achieve organizational goals in order to create effectiveness and efficiency, companies san consider establising enterprise risk management. In this study, it is proven that the existence of enterprise risk management can improve the company’s financial performance.
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.
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
Optimasi Proses Akuntansi di PT Wajah Baru Perkasa: Magang Mandiri Butar-Butar, Dea Tiara Monalisa; Pangestu, Krisnawati Yeni
Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Vol. 3 No. 1 (2024): Oktober 2024
Publisher : LPPM Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/madani.v3i1.9934

Abstract

This article discusses the Independent Internship experience at PT Wajah Baru Perkasa, a cement distributor in Batam, with a focus on accounting and finance. The internship activities included recording transactions, preparing financial statements, managing receivables, payroll processing, and optimizing the ERP system. The objective of this internship was to improve the efficiency and accuracy of the company's financial management. The results of this internship showed positive contributions to the company's operations, with several recommendations being implemented. This experience has strengthened the author's skills in facing professional challenges in the field of accounting and finance.
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.
Co-Authors Alisha Ainaya, Nur Ang, Meiga Putri Antoni Giovani, Marshella Indrianto, Doni Irawan, Helen Iskandar Itan, Iskandar Juwenni Chia Juwenni, Juwenni Lisa Paramita Pangestu, Krisnawati Yeni Ramadana, Mariska Saragih, Anre Giltbelt Sari Dewi Serly, Serly Sindy Sindy Stefy Stefy Yunita, Lidia