Article Per Year (5 Year)
p-Index From 2019 - 2024
3.416
P-Index
This Author published in this journals
All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Owner : Riset dan Jurnal Akuntansi Jurnal Bisnis dan Akuntansi Prosiding National Conference for Community Service Project Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Jurnal Ilmiah Multidisiplin (JUKIM) Jurnal Ekonomi, Manajemen, Akuntansi Conference on Community Engagement Project (Concept)
Jessica Jessica
Universitas Internasional Batam
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
PENDETEKSIAN FINANCIAL SHENANIGANS PADA LAPORAN KEUANGAN PT GARUDA INDONESIA TBK Natalis Christian; Jessica Jessica; Leondy Rionaldo
JURNAL MANEKSI Vol 10, No 1 (2021): Juni 2021
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.501 KB) | DOI: 10.31959/jm.v10i1.644

Abstract

ABSTRACTCompany performs the act of manipulating financial statements to mislead the investors about company’s performance and financial position. This act of manipulating financial statements is commonly known as financial shenanigans. Financial shenanigans is an act that intentionally damages financial performance and condition of the reported firm. This study used PT Garuda Indonesia Tbk in 2018 which has been in public spotlight because the publicated financial statements is not in accordance with the Statement of Financial Accounting Standards (PSAK) which was made by IAI. PT Garuda Indonesia Tbk was indicated perform act of fraud especially shenanigans number 1 about recognizing income too early. PT Garuda Indonesia recorded income from Mahata’s compensation too early, which also violate PSAK 72 by-passing the 5-step model analysis to recognize income.Keyword: Manipulation, financial statement, financial shenanigans, PT Garuda Indonesia Tbk, PSAK 72. ABSTRAKPerusahaan melakukan tindakan manipulasi laporan keuangan untuk mengelabui investor tentang kinerja dan posisi keuangan perusahaan yang sebenarnya. Tindakan manipulasi laporan keuangan ini disebut financial shenanigans. Financial shenanigans merupakan sebuah tindakan yang dengan sengaja merusak kinerja keuangan dan kondisi keuangan perusahaan yang dilaporkan. Pada penelitian ini menggunakan sampel perusahaan PT Garuda Indonesia Tbk. PT Garuda Indonesia Tbk pada tahun 2018 banyak menjadi sorotan publik karena publikasi laporan keuangan tahun 2018 tidak sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) yang dibuat oleh IAI. PT Garuda Indonesia Tbk terindikasi adanya aksi melakukan tindakan Shenanigan no 1 terjadi mengenai pencatatan pendapatan terlalu dini. PT Garuda Indonesia Tbk mencatat pendapatan atas kompensasi dari Mahata terlalu dini, yang mana sesuai ketentuan yang diatur PSAK 72 dengan melewati 5 (lima) tahapan pengakuan pendapatan.Kata kunci:  Manipulasi, laporan keuangan, financial shenanigns, PT Garuda Indonesia Tbk, PSAK 72.
PENERAPAN DIGITAL MARKETING BAGI UMKM KULINER DI TAMAN KOTA MAS DAN SIMPANG KARA BATAM Wisnu Yuwono; Johny Budiman; Desmond Lim; Cindy Fransiska; Felicia Koo; Jessica Jessica; Jessy Valencia; Lydia Sasmita; Novita Novita; Wilfi Caroline
National Conference for Community Service Project (NaCosPro) Vol 2 No 1 (2020): The 2nd National Conference of Community Service Project 2020 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v2i1.1189

Abstract

Pandemic Covid-19 changed many community activities in the world, one of them is our country Indonesia. Starting from working, studying, to shopping online from home. That makes the use of the internet every day has increased. This pandemic COVID-19 can be an opportunity for business entrepreneurs to survive in this situation. By taking advantage of technology and moving from offline to online marketing trends. This progress is considered very useful to be used as a business marketing strategy, namely digital marketing. The purpose of this community service is to equip Culinar SMEs in Taman Kota Mas and Simpang Kara Batam in mastering and utilizing digital marketing through social media. The method used is directly going to partner, developed, and trained partner with Instagram, Facebook, WhatsApp, listed partner to Gofood, and Grab food for business partners. The results program last for one semester showed that digital marketing is a very important role and take effect especially in this pandemic COVID-19 situation very helpful in increasing sales and expanding the market share of culinary SMEs in Taman Kota Mas and Simpang Kara Batam.
Video Pembelajaran Siklus Perusahaan Dagang Untuk Membantu Proses Belajar Mengajar Di Sekolah Sma Ananda Batam Muhammad Donal Mon; Andre Jonathan Harahap; Andy Satia; Jessica Jessica; Kelly Mutiara Illahi; Sri Wahyuni
National Conference for Community Service Project (NaCosPro) Vol 3 No 1 (2021): The 3rd National Conference of Community Service Project 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v3i1.5988

Abstract

Sistem pembelajaran pada sekolah disaat ini sudah mulai bergeser kearah pembelajaran digital, di mana murid-murid tidak hanya belajar sepenuhnya melalui buku, namun juga mencari referensi di internet dan salah satu bentuk bahan pelajarannya berupa video. Terlebih saat ini dimana pandemic covid-19 yang masih belum berakhir dan mengakibatkan para pelajar sulit untuk meminjam buku dari perpustakaan. Penelitian ini disusun berdasarkan data yang diperoleh melalui proses ekstraksi dan konstruksi ulang data-data mengenai pemahaman siswa mengenai siklus perusahaan dagang di wilayah SMA Ananda Batam, kegiatan Sepora ini bertujuan untuk membantu para siswa dalam kegiatan akademis, dimana tim penulis membuat metode media pembelajaran ekonomi melalui video sehingga para pelajar lebih mudah memahami materi tersebut. Kegiatan ini diharapkan dapat menunjang prestasi akademis dan kegiatan belajar dan mengajar dalam sekolah SMA Ananda Batam. Selanjutnya diharapkan agar kegiatan ini dapat lebih dikembangkan di mata pelajaran lainnya sehingga pelajar dapat termotivasi belajarnya tidak hanya media buku melainkan juga dari media video
Inovasi Sarana Pengurusan Dokumen Berbasis Elektronik Di Kantor Kelurahan Buliang, Batu Aji Eko Prastius; Fedric Fedric; Jessica Jessica; Puteri Ariesta Nadia; Rachmawan Rachmawan; Velany Kosasih
National Conference for Community Service Project (NaCosPro) Vol 1 No 1 (2019): The First National Conference of Community Service Project 2019 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

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

Abstract

In Batam International University, there has a program which is known as SEPORA (Society Empowerment Program). In this program each team of Student has to create an innovation about Community services in a certain area which has been determined by lecturer. Our mission is to provide the fastest way for citizens of Buliang to create their important documents such as ID Card, Family Card ,Business domicile and other important documents. We started this project by creating a website with the database that connected to each others so the citizens of Buliang can sign up for online queue, so they didn’t have to go to Buliang district office to handle it, they can sign up by fill up the form in the website that we provided and the information will be recorded into Buliang’s database system. We also taught several citizens of Buliang how to access the website and sign up the queue form from their own phone. We hope that our little project here can help to boost Buliang's government performance and can help the citizen of Buliang so they didn’t have to wait to submit their form.
Teknologi Tepat Guna Kemudahan Mobilisasi Nelayan Desa Kalembak, Kelurahan Sambau, Kecamatan Nongsa, Kota Batam, Provinsi Kepulauan Riau Amanda Rosetia; Willy Ivander; Dea Fanny; Emilia Rossalina; Felicia Felicia; Fernando Fernando; Intan Christien; Ivo Valentine; Jessica Jessica; Meriani Meriani; Monica Monica
National Conference for Community Service Project (NaCosPro) Vol 1 No 1 (2019): The First National Conference of Community Service Project 2019 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

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

Abstract

Kalembak Village located strategically on the shore of the open ocean and has open access to City Center. Marine sources are their common survival method for living. Their fishers are actively growing the family income from fishing such as fish, shells, crabs, and etc. In order for them to get customers are varied. Some of them have the ability to get tied with customers and get them to come by phone to take the morning catch, but not few have to go the extra mile to get a penny from customers. Those who go around are depending on the lucky factors through their not advance facility. Armed with a small plastic bucket to carry the fishes placed in front of their motorcycle, fishers go through the city to find those who willing to buy their catches. The writer sees this phenomenon as a constraint to fishers’ value of income. The ability to catch more than their usual actually obstructed by the fact they can only carry a small amount on a plastic bucket. Through this social empowerment program, the writer has come with the solution idea for the Kalembak fishers in order to ease their mobility service. By doing a purposive sampling on a qualitative method and observation, the writer finds the data on Kalembak fishers who need enhancement on their mobilization. For result, the Kalembak fishers get to multiply and increase their usual catch and income
AKTUALISASI JATI DIRI BANGSA DALAM KESATUAN MENGHADAPI PANDEMI Ria Karina; Natalis Christian; Iskandar Itan; Marco Nicholas Alfredo Loho; Winton Tan; Jessica Jessica; Jesslin Jesslin; Valen Oktavianti; Stella Stella; Marcelina Victoria; Venny Chou; Nydia Salsabila Firdaus
National Conference for Community Service Project (NaCosPro) Vol 2 No 1 (2020): The 2nd National Conference of Community Service Project 2020 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v2i1.1208

Abstract

The COVID-19 pandemic has caused many negative effects on the economy of Indonesia. A number of citizens (regular workers) have lost their job, meaning they have lost their main source of income, which was the reason why the writer has chosen to do a distribution of food supplies to families in need, especially in Sub-district Nongsa Batam Island. In the process of making, there weren’t any unsolvable issues. The only issue that was considered a problem was asking for permission from the person-in-charge of the selected residence. The method of this activity is by fundraising, by posting in stories or feeds on Instagram.
Pengabdian kepada masyarakat Amanda Rosetia; Willy Ivander; Dea Fanny; Emilia Rossalina; Felicia Felicia; Fernando Fernando; Intan Christien; Ivo Valentine; Jessica Jessica; Meriani Meriani; Monica Monica
National Conference for Community Service Project (NaCosPro) Vol 1 No 1 (2019): The First National Conference of Community Service Project 2019 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

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

Abstract

Kalembak Village located strategically on the shore of open ocean and has the open access to City Center. Marine source are their common survival method for living. Their fishers are actively growing the family income from fishings such as fish, shells, crabs, and etc. In order for them to get customers are vary. Some of them has the ability to get tied with customers and get they come by phone to take the morning catch, but not few has to go extra mile to get a penny from customers. Those who go around are depending on the lucky factors through their not advance facility. Armed with a small plastic bucket to carry the fishes placed in front of their motorcycle, fishers go through the city to find those who willing to buy their catches. The writer see this phenomenon as a constraint to fishers’ value of income. They ability to catch more than their usual actually obstructed by the fact they can only carry a small amount on a plastic bucket. Through this social empowerment program, writer has come with the idea solution for the Kalembak fishers in order to ease their mobility service. By doing a purposive sampling on a qualitative method and observation, writer find the data on Kalembak fishers who need enhancement on their mobilization. For result, the Kalembak fishers get to multiply and increase their usual catch and income
Meningkatkan Kepedulian Masyarakat Terhadap Sampah dan Solusi Pengolahan Sampah Plastik dengan Eco brick Cynthia Salim; Sisilia Christianti; Supryadi Supryadi; Celine Setio; Cristi Cristi; Debby Melandy; Erikka Erikka; Elin Elin; Jecky Jecky; Jessica Jessica; Kalvina Che; Khewin Khewin; Melanie Febrinova; Michelle Congstantia; Regina Michelle Hawidi; Stanley Yichunanto; Vina Marselina Natalia; Wisely Goh
National Conference for Community Service Project (NaCosPro) Vol 1 No 1 (2019): The First National Conference of Community Service Project 2019 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

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

Abstract

The amount of waste continues to increase in Indonesia, making Indonesia become the second-largest contributor to plastic waste to the ocean in the world. In the city of Batam has recorded that the average amount of waste transported to the Punggur landfill is 900 tons per day and 20% of them are estimated to be a plastic waste. As the amount of rubbish increases, the final landfill for Batam City is rebuilt at a cost of up to 23 Billion Rupiah and is expected to accommodate household waste for the next 7-10 years. By looking at the low level of community concern for waste in the surrounding environment, through this society empowerment program we had the opportunity to conduct socialization and education to the residents of Block 3 in Kelurahan Lubuk Baja Kota regarding the importance of sorting and processing waste using solution of Eco brick. After this SEPORA activity, it is expected to be able to provide benefits for local residents to independently begin to do waste sorting from home and to process plastic waste by Eco brick, so that the amount of waste in Batam City is at least able controlled and managed by the local community.
Program Internet Sehat Dan Aman Melalui Implementasi Bahan Ajar Digital Dan Video Edukasi Di Sekolah Yuswardi Yuswardi; Wisnu Yuwono; Selina Ng; Andrean Andrean; Delvian Yosuky; Dennys Ng; Felix Santono; Jessica Jessica; Vanness Kangnanda
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.6945

Abstract

Seiring dengan peningkatan akses informasi dan media hiburan melalui internet oleh masyarakat, ternyata belum diimbangi dengan aspek kesadaran penggunanya dalam hal internet sehat dan aman. Internet bisa juga membawa pengaruh buruk khususnya kepada generasi muda saat ini. Program pengabdian masyarakat internet sehat dan aman ini ditujukan kepada siswa-siswi di SMA Sekolah Bodhi Dharma Batam dengan tujuan untuk memberikan pengetahuan dan peningkatan kesadaran dalam menggunakan internet yang bermanfaat. Metode dalam program pengabdian ini adalah berupa seminar dan sosialisasi pada tanggal 18 Maret 2022 dan implementasi media bahan ajar digital dan video edukasi pada tanggal 1 Agustus 2022. Hasil implementasi menunjukkan bahwa setelah dilaksanakan implementasi program dan monitoring, tingkat pengetahuan dan kesadaran siswa-siswi terkait penggunaan internet yang sehat dan aman meningkat dari sebelumnya.
Edukasi Pentingnya Mengantisipasi Cyberbullying Yang Marak Terjadi Di Media Sosial Sumantri Sumantri; Serly Serly; Lidia Wati; Jessica Jessica; Venita Christine; Angelina Tan
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.6984

Abstract

Artikel ini mengulas tentang implementasi kegiatan berupa sosialisasi mengenai Cyberbullying and hate speech. Lokasi penelitian ini dilakukan di Sekolah Bodhi Dharma Batam, dengan tujuan untuk memberi edukasi dan himbauan kepada Pelajar SMA Bodhi Dharma mengenai bahayanya cyberbullying dan cara mengantisipasinya. Jenis penelitian ini adalah penelitian deskriptif dengan metode penelitian perpustakaan, penelitian komparatif dan cross sectional. Adapun instrumen penelitiannya adalah dokumentasi instrumen penelitian. Terdapat juga mitra kami Sekolah Bodhi Dharma yang memungkinkan tim penulis melancarkan sosialisasi di kelas yang berisi 27 siswa/i. Menurut kominfo, 98% anak remaja di Indonesia mengetahui internet, dan 79,5% diantaranya adalah pengguna internet. Mayoritas usia pengguna media sosial di Indonesia berkisar di antara 18-35 tahun. Dengan hasil studi ini, proses pelaksanaan sosialisasi tim penulis telah Memaparkan Materi kepada anak sekolah dengan metode inkuiri. Metode inkuiri ini dilaksanakan dengan siswa/i yang diberikan edukasi dalam mengantisipasi Cyberbullying yang marak terjadi di sosial media. Dampak dari sosialisasi ini adalah hubungan sosial antara siswa/i yang meningkat serta lebih terbuka antar satu sama lain. Dampak lainnya juga, siswa/i yang sadar akan dampak bahaya dari Bullying serta cara mengantisipasi Tindakan apabila terjadinya Cyberbullying.
Co-Authors Amanda Rosetia Andre Jonathan Harahap Andrean Andrean Andy Satia Angelina Tan Angelina Tandjaya Anita Anita Aulia Prastika Ekafasa Celine Setio Christian, Natalis Cindy Fransiska Cristi Cristi Cynthia Salim Dea Fanny Debby Melandy Delvian Yosuky Dennys Ng Desmond Lim Diajeng Fadia Islamiyati Eko Prastius Elin Elin Elvina Enjelica Emilia Rossalina Erikka Erikka Ernestine Ernestine Fedric Fedric Felicia felicia Felicia Koo Felix Filbert Felix Santono Fernando Fernando Fitriana Aidnilla Sinambela Franklin Franklin Golan Hasan Intan Christien Iskandar Itan Ivo Valentine Jason Sebastian Bachtiar Javier Chevanton Jecky Jecky Jennifer Lim Jesseline Cheng Jesslin Jesslin Jessy Valencia Johny Budiman Josline Josline Kalvina Che Kelly Mutiara Illahi Kelvin Lie Khewin Khewin Leondy Rionaldo Lidia Wati Lydia Sasmita Marcelina Victoria Marco Nicholas Alfredo Loho Melanie Febrinova Melci Priska Alfanu Zebua Meriani Meriani Michelle Congstantia Monica Monica Muhammad Donal Mon Muhammad Taufik Najih Tamama NICKEN DESTRIANA Novita Novita Nurul Ihza Nydia Salsabila Firdaus Puteri Ariesta Nadia Rachmawan Rachmawan Raffris Raffris Regina Michelle Hawidi Renza Fahlevi Ria Karina Selina Ng Serly Serly Sherlin Sherlin Sisilia Christianti Sri Wahyuni Stanley Yichunanto Stella Stella Stephen Stephen SUMANTRI SUMANTRI Supryadi Supryadi Surya Tjahyadi Terezkya Ru Valen Oktavianti Vanness Kangnanda Velany Kosasih Venita Christine Venny Chou Veriawati Veriawati Vina Marselina Natalia Wilfi Caroline Willy Ivander Winton Tan Wisely Goh Wisnu Yuwono Yusnelly Yusnelly Yuswardi Yuswardi