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All Journal Kinerja BAKI (Berkala Akuntansi dan Keuangan Indonesia) IJHCM (International Journal of Human Capital Management) Jurnal Riset Keuangan dan Akuntansi (JRKA) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS REKAMAN (Jurnal Riset Ekonomi Bidang Akuntansi dan Manajemen) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal ULTIMA Accounting JURNAL AKUNIDA Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi JIKA: Jurnal Ilmu Keuangan dan Perbankan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Bisnis Mahasiswa Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Proceeding Applied Business and Engineering Conference Moneter : Jurnal Keuangan dan Perbankan Realible Accounting Journal Journal of Sustainable Community Development Jurnal Sistem Informasi, Akuntansi dan Manajemen
Sumarna, Alfonsa Dian
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Peningkatan literasi keuangan keluarga melalui pengabdian centre of excellent gedsi dan project-based learning Sumarna, Alfonsa Dian; Lestari, Nanik; Irsutami, Irsutami
Journal of Sustainable Community Development Vol. 3 No. 1 (2025): Journal of Sustainable Community Development
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14439885

Abstract

Kontribusi akademisi terbaik adalah dengan memberikan bekal literasi, sehingga pengetahuan tersebut dapat menjadi landasan pembelajaran (longlife learning) sepanjang hayat bagi peserta pengabdian di masa yang akan datang. Melalui pengabdian ini, Centre of Excellent GEDSI (Gender Equality, Disability and Social Inclution) melalui PBL mahasiswa, memberi kontribusi penguatan pengelolaan keuangan rumah tangga. Dengan pengetahuan dan konsep akademik yang dimiliki oleh dosen, maka sharing pengetahuan yang berharga ini kiranya mampu menjadi sumbangsih praktis kepada masyarakat. Luaran yang ditargetkan adalah peningkatan level kemampuan pengelolaan keuangan ibu-ibu kelompok pengajian Majelis Ta'lim Al Ukhuwah RT 001 & 003 Kampung Tua Belian, Kota Batam. Penguasaan literasi keuangan oleh ibu rumah tangga tidak hanya berdampak pada kesejahteraan finansial keluarga secara langsung, tetapi juga stabilitas pengelolaan keuangan keluarga menjadi kokoh. Dengan memiliki pemahaman kuat tentang konsep manajemen keuangan peserta dapat mengambil keputusan yang lebih baik terkait dengan alokasi sumber daya finansial, perencanaan masa depan, serta meminimalkan risiko keuangan keluarga.
KONSERVATISME AKUNTANSI, INTENSITAS ASET TETAP, TATA KELOLA PERUSAHAAN, DAN PENGARUHNYA TERHADAP TAX AVOIDANCE Sumarna, Alfonsa Dian; Malatada, Mesi
Realible Accounting Journal Vol. 4 No. 2 (2025): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v4i2.1006

Abstract

Abstrak Indonesia menjadi negara keempat se-Asia sebagai negara dengan kasus penghindaran pajak tertinggi yaitu sebesar Rp.68,7 triliun dengan pelaku wajib pajak badan. Tujuan dari penelitian ini adalah untuk menyelidiki bagaimana konservatisme akuntansi, intensitas aset tetap, dan tata kelola perusahaan mempengaruhi pilihan perusahaan untuk melakukan penghindaran pajak. Fokus dari penelitian ini adalah 44 perusahaan energi di Bursa Efek Indonesia dengan total 132 data panel diolah periode tahun 2021-2023. Menggunakan teknik purposive sampling dan analisis regresi data panel dan diolah menggunakan Eviews 12. Temuan penelitian ini menunjukkan bahwa faktor-faktor yang selama ini dianggap mempengaruhi penghindaran pajak, seperti konservatisme akuntansi, intensitas aset tetap, dan tata kelola perusahaan ternyata tidak memberikan pengaruh yang signifikan. Implikasi dari riset ini dapat digunakan sebagai bahan pertimbangan penyusunan kebijakan pemerintah dalam merumuskan peraturan untuk menurunkan kerugian negara yang disebabkan karena penghindaran pajak oleh wajib pajak badan dan pribadi. Kata kunci: penghindaran pajak, tata kelola perusahaan, intensitas aset tetap, konservatisme
Investigating the Effect of Green Accounting Adoption and Sustainability Disclosure in Indonesian Manufacturing Companies Adisty, Tri Julian; sumarna, alfonsa dian
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.9095

Abstract

Companies currently produce many impacts, such as air pollution and industrial waste, which also cause global warming. As part of the company's responsibility for international and sustainability problems, the company carries out several things related to green things, ultimately leading to company profits. This research examines the effect of green accounting and sustainability disclosure on company profitability. The sustainability disclosure includes economic, environmental, and social indicators. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. Researchers selected the sample using a purposive sampling method with three criteria, resulting in 15 eligible companies. This research uses panel data regression analysis using the Eviews 12 program. This research measures the green accounting variable using PROPER, the sustainability disclosure variable using GRI G4, and the profitability variable using ROA. The analysis results show that the green accounting and sustainability disclosure variables do not affect a company's profitability. Indonesia has required the disclosure of sustainability reports for specific companies, including those used in this research. Even though there are mandatory regulations, there are still several challenges in implementing sustainability reporting in Indonesia. For example, a lack of awareness and varying reporting standards. The obligation to prepare sustainability reports is an essential step for Indonesia in realizing sustainable development. A sustainability report hopes to encourage companies to be more responsible for the environment and society while increasing global competitiveness and making a profit.
Rancangan Sistem Informasi Pembayaran Angsuran Rumah oleh Customer Melalui Metode Transfer Nababan, Maria Del Cielo; Sumarna, Alfonsa Dian
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 2 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i2.758

Abstract

This study aims to provide an applied solution related to the problems faced by PT XO, namely the absence of standard information related to the operational procedures for house installment payments for the transfer method, resulting in frequent double payment inputs. The purpose of this study is to compile a house installment payment procedure, both in narrative and flowchart form, and follow good internal control principles. This study uses a qualitative descriptive research method. The results show that the completeness of the documents used in the design of the house installment payment is complete and follows good and correct internal control principles. The conclusion of the study is the design of an operational information system for house installment payments, especially for the transfer method
ECONOMIC VALUE ADDED, INVESTMENT OPPORTUNITY SET DAN KEBIJAKAN DIVIDEN Zega, Mentari Ruth Caroline; Sumarna, Alfonsa Dian
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

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

Abstract

The pandemic has had a significant impact on the global capital market. The property and real estate sector is one of the sectors that has been dramatically affected by the pandemic. This is evident from the significant decline in stock trading volume in the property and real estate sector during the pandemic, compared to the previous year. This certainly attracts investors' attention to dividend policies and investment opportunities, considering several key factors, including Economic Value Added (EVA) and Investment Opportunity Set (IOS). This study aims to examine the economic added value, determine investment opportunities, and analyze dividend policies in the property and real estate sector on the Indonesian stock exchange during the 2019-2020 period. The sample determination employed a purposive sampling method, resulting in a sample of 52 companies. The analysis technique used is multiple linear regression, utilizing SPSS 25 as the statistical software. Based on the research analysis, it was found that, partially, the EVA and IOS variables had an effect, albeit not significant, on dividends, both partially and simultaneously.
THE QUALITY CONTROL USING SEVEN TOOLS METHOD FOR DEFECT PRODUCT ON SCANNER PRODUCTION Halizah, Zalfa Nur; Sumarna, Alfonsa Dian
Jurnal Akunida Vol. 9 No. 1 (2023): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v9i1.7001

Abstract

The aim of this research is to analyze the achievement quality standards that have been set and reduce waste due to product defects in scanner production at PT. Epson Batam using seven tools method. This research using a quantitative and descriptive method. Quantitative method using check sheet, stratification, histogram, pareto diagram, scatter diagram and while descriptive method using fishbone analysis. Data was collected by observation and documentation techniques. The results of the study stated that the improvements implemented to reduce product defects that occur from several factors, namely materials and work methods, it is necessary to do an effective division of work time so defect product do not occur due to pursuing production targets and material factors that must be checked before the goods/products enter the market.
Financial Performance Efficiency: Determinants of Return on Invested Capital Widiyanti, Retno; Sumarna, Alfonsa Dian
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 1 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i1.9616

Abstract

With the growth of the capital market in Indonesia, stocks are an attractive investment option. The healthcare sector plays a strategic role in supporting public health services, which makes it much sought after by investors. Inconsistency results from the fact that much previous research has created a knowledge gap in this field. This study aims to determine the effect of capital structure on the efficiency of financial performance partially and simultaneously in healthcare sector companies from 2019 to 2021. Based on the Eviews statistical analysis and testing results, the partial Self-Financing Ratio, Long-Term Asset Ratio, and Financial Leverage Ratio have an insignificant effect on financial performance efficiency. The Fixed Asset Ratio variable partially and significantly affects financial performance efficiency. The test results simultaneously show that the variables Self-Financing Ratio, Long-Term Asset Ratio, Financial Leverage Ratio, and Fixed Asset Ratio significantly affect financial performance efficiency. Novelty in this research is using the capital structure, which is proxied by the Self-financing Ratio (SFR), Long-term Asset Ratio (LAR), Financial Leverage Ratio (FLR), and Fixed Asset Ratio (FAR) across different company sectors and periods of panel data. The implication from this analysis of these ratios and industry benchmarks can provide a more comprehensive picture of a company’s financial health and ability to generate sustainable returns on its invested capital.
RESHAPING FUTURE SKILLS OF PROFESSIONAL ACCOUNTANTS Sumarna, Alfonsa Dian
Ultimaccounting Jurnal Ilmu Akuntansi Vol 12 No 2 (2020): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v12i2.1516

Abstract

Acceleration change of global economy causes accounting profession require to have knowledges, skills, and abilities that can support company's sustainability growth and able to compete nationally and internationally. The accounting profession in the future cannot be a solitery skill but must adapt and evolve in line with new emerging technology. In this research, we using descriptive qualitative research, to explore in depth a review of the factors that influence the accounting profession in the future due to the evolution and revolution of information technology. This research explores information using narrative perspective to understand the implications of modern technology, the drivers of change in the accounting profession, and the future needed of accountant's skills in accounting work area such as audit and assurance; corporate reporting; financial management; strategic planning and performance management; tax; and governance, risk, and ethics. The needed of competence in analytical and communication skills, knowledge of software and big data, holistic knowledge of internal business, local and global trends are important things that need attention for profesional accountants. Technical skills and ethics (TEQ) and behavior take the prominent role to be able to adapt to changing professional needed. . Keywords: Professional Accountant, Information Technology, Competency, Accounting
THE TAX BURDEN, TUNNELLING INCENTIVES, FOREIGN OWNERSHIP AND BONUS MECHANISM ON TRANSFER PRICING Ananda, Silvia; Sumarna, Alfonsa Dian
Berkala Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v10i2.72505

Abstract

Transfer pricing refers to the determination of prices for goods, services, and intangible assets traded between related entities, such as affiliated companies or subsidiaries within a multinational corporation. In its implementation, transfer pricing must adhere to the arm’s length principle. This study analyses the effect of tax burden, tunnelling incentives, foreign ownership, and bonus mechanisms on transfer pricing decisions in oil, gas, coal and supporting sub-sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sample in this study was selected using purposive sampling with a total of 93 firm year observation. This study used secondary data obtained from the Indonesia Stock Exchange website, the OSIRIS database, and the companies' official websites. This data is analyzed with panel data regression analysis using the EViews v12 program. The results show that tax burden and tunnelling incentives significantly affect transfer pricing. In contrast, foreign ownership and bonus mechanisms do not substantially affect transfer pricing.
Teknologi Tepat Guna Pembuatan Recycle Planter Dan Tanaman Obat Keluarga (TOGA) Ramli, Rimayang Anggun Laras Prastianty; Silalahi, Rudi Yanto Batara; Sumarna, Alfonsa Dian
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 5 No. 2 (2023): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v5i2.5406

Abstract

Utilization of waste for recycling planting or known as a recycled planter, where one of the results is in the form of a plastic container that can be used as a medium for planting TOGA (in Indonesian: Tanaman Obat Keluarga) (family physic medical plants). The recycle planter and TOGA have economic value and health and support the go green program. Therefore, it is necessary to carry out an activity to introduce and practice the recycle planter and TOGA. This community service activity is carried out to provide a solution to this problem, where this service activity is carried out in three stages, namely 1) pre-field, 2) socialization, practice, and mentoring, and 3) report and publication preparation. This activity was carried out at RT 02 Tanjung Kertang Village, Galang District, Riau Archipelago Province. The results of this service are in the form of pot planters and TOGA products that can be used by residents. In addition, residents can also apply and practice how to make recycled planters and TOGA plastic containers
Co-Authors Adisty, Tri Julian Ananda, Silvia Fransiska, Cindy Halizah, Zalfa Nur Irsutami, Irsutami Khairi, Salam Malatada, Mesi Nababan, Maria Del Cielo Nanik Lestari, Nanik Purwatiningsih, Esty Quinones, Dinda Puteri Denise Ramli, Rimayang Anggun Laras Prastianty Sihite, Emy Angely Christina Prawasta Br Widiyanti, Retno Yosef, Maria Christa Yuliani, Nur Fitria Zega, Mentari Ruth Caroline