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<![CDATA[Perancangan Sistem Microsoft Office Access pada Toko Batam Sumber Indah ]]>
<![CDATA[Dea Tiara Monalisa Butar-Butar]]>;
<![CDATA[Stefy]]>
<![CDATA[ TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Vol. 3 No. 2 (2023): TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Fakultas Teknik, Universitas PGRI Banyuwangi ]]>
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DOI: 10.36526/tekiba.v3i2.3303
<![CDATA[Financial reports are a source of information that stakeholders use to make decisions regarding controlling company operational costs, understanding company profits and losses, understanding debts and liabilities, and calculating taxes. As financial reports also play an important role in Micro Small and Medium Enterprises sector, there are still many Micro Small and Medium Enterprises sector that have not prepared financial reports or have prepared them in the middle of difficulties and complications. This community service activity is carried out using survey and interview methods. After finding the obstacles faced by Batam Sumber Indah Store, the solution was to design an accounting system information in the form of Microsoft Office Access. The results of this activity are expected to increase the efficiency and effectiveness of the Batam Sumber Indah Store in producing reliable financial reports.]]>
<![CDATA[Impact of Sustainability Reporting on Firm Value with Audit Quality as Moderator: Coal Companies ]]>
<![CDATA[Butar Butar, Dea Tiara Moonalisa]]>;
<![CDATA[Itan, Iskandar]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jiakes.v13i3.3399
<![CDATA[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.]]>
<![CDATA[MODERASI CORPORATE SOCIAL RESPONSIBILITY DALAM PENGHINDARAN PAJAK DAN TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Ramadana, Mariska]]>;
<![CDATA[Irawan, Helen]]>;
<![CDATA[Butar-Butar, Dea Tiara Monalisa]]>
<![CDATA[ Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business University of Mataram ]]>
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DOI: 10.29303/akurasi.v6i2.431
<![CDATA[Earnings management practices have an impact on the quality of financial reports which can influence investor decisions and company reputation. This research aims to investigate the moderating role of CSR on the relationship between tax avoidance and corporate governance on earnings management practices. As many as 197 samples from 49 companies listed on the Indonesia Stock Exchange during 2018-2022 were analyzed using multiple linear regression. The research results show that tax avoidance and female commissioners have a significant negative effect on earnings management, while independent commissioners and audit quality have a significant positive effect on earnings management. CSR positively moderates the influence of female commissioners on earnings management, but negatively moderates audit quality on earnings management. This research implies that the structure and composition of the board of commissioners, including the presence of female commissioners, can play an important role in managing earnings management, while audit quality is highly dependent on the implementation of strict audit standards.]]>
<![CDATA[Pembuatan Sistem Pencatatan Pembelian Akuntansi Dengan Menggunakan Aplikasi Microsoft Access Pada Toko Jaya Agung ]]>
<![CDATA[Butar, Dea Tiara Monalisa Butar]]>;
<![CDATA[Indrianto, Doni]]>
<![CDATA[ Journal Of Human And Education (JAHE) Vol. 4 No. 1 (2024): Journal Of Human And Education (JAHE) ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/jh.v4i1.570
<![CDATA[Toko Jaya Agung Bangunan, yang terletak di Tiban, telah dikenal luas oleh penduduk sekitar. Toko ini dipilih sebagai mitra melakukan penelitian ini karena belum punya sistem informasi akuntansi yang efektif untuk mencatat transaksi bisnisnya. Standar ini jadi dasar pengabdian masyarakat. Pengabdian ini dengan dua metode, yaitu wawancara langsung dengan pemilik usaha serta observasi kegiatan usaha. Dari masalah yang ada, dibuatlah sistem informasi akuntansi dengan Microsoft Access. Sistem ini dirancang untuk membantu bisnis mencatat transaksi secara komprehensif serta menghasilkan laporan keuangan akurat misalnya laporan posisi keuangan, laba rugi, penjualan dan neraca saldo. Melalui sistem informasi akuntansi ini diharapkan pemilik usaha bisa mengelola status keuangan perusahaan dengan baik serta membuat keputusan yang lebih akurat.]]>
<![CDATA[Corporate Social Responsibility and Company Performance: The Role Of Board Characteristics ]]>
<![CDATA[Itan, Iskandar]]>;
<![CDATA[Giovani, Marshella]]>;
<![CDATA[Butar-Butar, Dea Tiara Monalisa]]>
<![CDATA[ Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024 ]]>
Publisher : <![CDATA[Universitas Gorontalo ]]>
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DOI: 10.32662/gaj.v7i1.3372
<![CDATA[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.]]>
<![CDATA[The Effectiveness of The Board of Directors' Performance and The Moderation Effect of Corporate Risk Management on The Company's Financial Performance ]]>
<![CDATA[Butar-Butar, Dea Tiara Monalisa]]>;
<![CDATA[Indrianto, Doni]]>
<![CDATA[ Global Financial Accounting Journal Vol. 7 No. 2 (2023) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Management, Universitas Internasional Batam ]]>
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DOI: 10.37253/gfa.v7i2.8883
<![CDATA[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.]]>
<![CDATA[The Effectiveness of BOD Performance and ERM on Company's Financial Performance ]]>
<![CDATA[Butar-butar, Dea Tiara Monalisa]]>;
<![CDATA[Indrianto, Doni]]>
<![CDATA[ AFEBI Accounting Review Vol. 9 No. 1 (2024): June ]]>
Publisher : <![CDATA[Asosiasi Fakultas Ekonomi dan Bisnis Indonesia ]]>
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<![CDATA[The purpose of this research is to examine the correlation between corporate financial performance as assessed by Return on Asset (ROA) and the efficacy of the Board of Directors (BOD), more especially board size, board independence, and board gender. Enterprise Risk Management (ERM) is a moderating variable, and the chief risk officer's function is a surrogate for it in this study. Financial reports of 45 companies registered on the Indoensia Stock Exchange for the years 2018–2022, making up the bulk of the data used in this analysis. According to the findings, ROA is significantly affected by board independence but unaffected by board size or gender. Also, this study finds that ERM has moderating effect on the relationship between board independence and ROA.]]>
<![CDATA[The effect of independence and gender of BOD, managerial and institutional ownership, and ownership concentration on tax aggressiveness ]]>
<![CDATA[Butar-Butar, Dea Tiara Monalisa]]>;
<![CDATA[Yunita, Lidia]]>;
<![CDATA[Dewi, Sari]]>
<![CDATA[ Journal of Contemporary Accounting Volume 6 Issue 1, 2024 ]]>
Publisher : <![CDATA[Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia ]]>
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DOI: 10.20885/jca.vol6.iss1.art1
<![CDATA[This study examines the relationship between board independence, board gender, management ownership, ownership concentration and institutional ownership with tax aggressiveness in listed companies in Indonesia in the LQ45 reporting sector. Research data processing was executed with E-views 12 software. The source of research data is secondary data using library research methods, namely collecting information from various sources such as journals, theses, previous research, and others, as well as obtaining research sample data through the Indonesia Stock Exchange (IDX) website. The results showed that board independence had a significant positive effect on tax aggresiveness.]]>
<![CDATA[CORPORATE SOCIAL RESPONSIBILITY, CORPORATE PERFORMANCE, AND MODERATING EFFECT OF OWNERSHIP CONCENTRATION IN INDONESIAN COMPANIES ]]>
<![CDATA[Itan, Iskandar]]>;
<![CDATA[Ang, Meiga Putri Antoni]]>;
<![CDATA[Butar-Butar, Dea Tiara Monalisa]]>
<![CDATA[ Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 1 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi ]]>
Publisher : <![CDATA[Universitas Multimedia Nusantara ]]>
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DOI: 10.31937/akuntansi.v16i1.3520
<![CDATA[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]]>
<![CDATA[BREAKING BARRIERS: FEMALE DIRECTORS, EARNINGS MANAGEMENT, AND THE INFLUENCE OF EDUCATION AND SUSTAINABILITY REPORTING ]]>
<![CDATA[Ramadana, Mariska]]>;
<![CDATA[Pratama, Vincent Tio]]>;
<![CDATA[Butar-Butar, Dea Tiara Monalisa]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 17, No 2 (2024): Jurnal Akuntansi Bisnis ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
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DOI: 10.30813/jab.v17i2.4983
<![CDATA[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. ]]>
