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All Journal Owner : Riset dan Jurnal Akuntansi Indonesian Journal of Accounting and Governance Prosiding National Conference for Community Service Project Management Studies and Entrepreneurship Journal (MSEJ) Conference on Community Engagement Project (Concept) Conference on Business, Social Sciences and Technology (CoNeScINTech)
Veronica Veronica
Universitas Internasional Batam
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Other

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Pengujian Investment Ratio dalam Mendeteksi Laporan Keuangan yang Dimanipulasi Veronica Veronica; Serly Serly
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 5, No 2 (2021): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v5i2.222

Abstract

Laporan keuangan berperan penting dalam menyediakan informasi mengenai kinerja perusahaan. Kinerja perusahaan yang baik menarik minat investor dan dapat meningkatkan pengembalian investor. Namun, tidak semua perusahaan mampu menghasilkan kinerja perusahaan yang baik yang akhirnya mendorong perusahaan melakukan manipulasi pada laporan keuangan. Penelitian ini dilakukan dengan tujuan mendeteksi manipulasi pada laporan keuangan dengan memanfaatkan rasio investasi berupa laba per saham, dividen per saham, rasio harga laba, rasio pembayaran dividen, total keuntungan saham, dan keuntungan dividen. Pengindikasian manipulasi dilakukan dengan pengukuran M-score. Sebagai penelitian kuantitatif, penelitian ini menggunakan data sekunder berupa laporan tahunan dan keuangan perusahaan terdaftar di Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan laba per saham dan keuntungan dividen berpengaruh signifikan positif terhadap manipulasi laporan keuangan, dan dividen per saham berpengaruh signifikan negatif, sedangkan rasio harga laba, rasio pembayaran dividen, dan total keuntungan saham tidak berpengaruh signifikan terhadap manipulasi laporan keuangan.
Perkembangan Akuntansi Thailand dan Analisis Shenanigans pada Perusahaan Group Lease Natalis Christian; Veronica Veronica; Lisa Lim
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.475

Abstract

Thailand is ASEAN country that managed to escape colonialism. However, like Anglo American countries, the country's accounting system emphasizes the transparency and information needs of investors. After the 1997 financial crisis, Thailand reformed to improve government cooperation and investment competition. Thailand's economy is recovering rapidly and is showing good growth. Due to economic growth, the poverty rate also fell. There are types of Thai state accounting standards namely International Financial reporting standards (IFRS) and Thai accounting standards (IFAC). The current development of accounting has to do with manipulation in the company's financial statements. A financial shenanigan is a false statement about the status and financial performance in a financial statement. Financial fraud can be a minor violation, such as through the free interpretation of accounting principles where it has 7 categories of shenanigans. In this discussion, the author presented an analysis of accounting progress in Indonesia with Thailand and analyzed 7 shenanigans to manipulate financial statements in Thai state companies. In this article take the company that makes the selected object that is the Group Lease company. This Group Lease is one of the companies originating from Thailand which is engaged in financing services. This method of research shows that group lease companies manipulate shenanigans 2.
MENINGKATKAN KEHIDUPAN HARMONIS DI TENGAH PERBEDAAN DENGAN GERAKAN ANTI BULLYING Dewi Khornida Marheni; Ayu Purnama; Diana Merliana Rahman; Fitri Sembiring Milala; Heri Hartono; Laurent Aranathasya Selay; Lusi Lusi; Rivaldo Fariadi Ivanda; Shirley Feblicia; Tri Anggi Astuti; Vanni Valentina; Veronica Veronica
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.v2i1.1186

Abstract

Bullying merupakan salah satu masalah dunia yang memiliki dampak negatif bagi kehidupan maupun kondisi mental seseorang. Dalam perkembangan teknologi yang pesat ini tindakan bullying bukan hanya dilakukan secara verbal maupun non verbal tetapi sudah sampai menggunakan media elektronik yang dikenal sebagai cyberbullying. Artikel ini memiliki tujuan untuk mengetahui apa saja faktor- faktor dan dampak yang akan ditimbulkan dari perilaku bullying. Penulis berharap dengan adanya program memberikan edukasi tentang bullying melalui media sosial kepada masyarakat terutama generasi muda mampu meningkatkan kesadaran masyarakat akan bahayanya tindakan bullying. Penulis juga berharap dengan adanya edukasi bullying sejak dini mampu mengurangi tingkat kasus bullying yang terjadi terutama di Indonesia.
Pendataan Warga Baru Perumahan Ciptaland untuk Pengurusan Surat Pindah Ferry Kho; Antoni Saputra; Veronica Veronica; Utari Afnesia; Parisatria Dikjayasa; Denti Masti Panjaitan; Tasrika Nur Safitri
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

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Abstract

Citizens are a group of people who stay in a certain place or region that is recorded in the area by the chief of citizens responsible for that region. At this time, recording of new resident’s data has not been carried out properly because there are some citizens who are lazy to report to their chief and some citizens suddenly move to other places without permission or prior intimation to their chief. Due to this, some residents find it difficult to make a new letter of residency. The purpose of this activity to help new residents in making a new letter of residency. Our implementation method of this activity is to study the location Perumahan Ciptaland, interview the residents of Perumahan Ciptaland with a group discussion, followed by a literature study, and collect the resident’s data. This activity of Sephora is very helpful to the new residents of Perumahan Ciptaland for making a new letter of residency and also to help the chief of residents to collect new data on the new residents. This activity had a positive effect on Ciptaland residents; they no longer feel difficult again to make a new letter of residency with their chief.
Analisis Green Purchase Intention dengan Online Review Sebagai Intervening Veronica Veronica; Lady Lady
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i3.1490

Abstract

Pada era sekarang ini yang ditandai dengan munculnya pemanasan global, perubahan iklim, dan polusi air, serta udara yang semakin meningkat membuat keberlangsungan makhluk hidup di bumi semakin terancam, begitu juga dengan sampah plastik yang kian menumpuk. Green product atau produk ramah lingkungan merupakan salah satu solusi untui mengurangi semakin banyaknya sampah plastik. Tujuan dari penelitian ini adalah untuk mengetahui hubungan antara Green Purchase Intention dengan Online Review sebagai intervening dari penelitian ini. Data yang dikumpulkan pada penelitian ini berbentuk survei dan teknik pengambilan sampel yang digunakan adalah purposive sampling. Data yang berhasil dikumpulkan dan diolah dalam penelitian ini berjumlah 273 responden. Hasil penelitian menunjukkan dari total 7 hipotesis, 5 diantaranya diterima, hipotesis tersebut adalah H1 pengaruh positif dan signifikan online review terhadap green purchase intention, H2 pengaruh positif dan signifikan attitude terhadap green purchase intention, H4 pengaruh positif dan signifikan self image congruence terhadap green purchase intention, H6 pengaruh positif dan signifikan environmental consciousness terhadap green purchase intention, dan H7 pengaruh positif dan signifikan attitude terhadap online review. Sedangkan dua hipotesis lainnya yaitu H3 pengaruh negatif dan tidak signifikan subjective norms terhadap green purchase intention dan H5 pengaruh positif namun tidak signifikan perceived behavioral control terhadap green purchase intention tidak diterima atau ditolak.
DESIGNING TEACHING MATERIAL TITLED TAX ADMINISTRATION FOR SMKN 1 TANJUNGPINANG Susanti Susanti; Veronica Veronica
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Covid-19 pandemic has been affecting all sectors of the economy and no exception for education sector. Since covid-19 pandemic, teaching and learning process has been carried out online. Online learning is a challenge for both teachers and students. Therefore, making teaching materials are aims for helping teachers of SMKN 1 Tanjungpinang to know more materials and question banks, easier for teachers to execute materials to students through powerpoints and videos, and increasing student interest in learning. Data collection techniques for making teaching materials are through books, official websites such as Online Pajak, Direktorat Jenderal Pajak (DJP), Klik Pajak, and materials from tax brevet. The result of the implementation of this report are teachers and students can easily access the materials that being taught, increase students' learning interest, and add more resources and deeper learning through question banks.
Design and Application of Risk Management in Public Accounting Firm (KAP) Veronica Veronica; Wisnu Yuwono
Conference on Business, Social Sciences and Technology (CoNeScINTech) Vol 3 No 1 (2023): Conference on Business, Social Sciences and Technology (CoNeScINTech)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/conescintech.v3i1.8512

Abstract

This study aims to design and implement risk management in Public Accounting Firms (KAP). This research combines field research and literature research. This research uses a qualitative approach and utilizes descriptive data from interviews and brainstorming to obtain field data. Literature research uses literature studies and previous research. The process of designing and implementing risk management starts from risk identification, risk analysis, risk evaluation, and risk treatment. The results of risk identification show that KAP has several risks that can result in complaints from clients, audit delays, wrong opinions, and financial losses. Risk analysis shows that 3 events are at the medium priority level and 2 events are at the low priority level. A risk evaluation was conducted and showed that 5 risk events actually at medium priority. Finally, risk response analysis shows that risks can be mitigated by mitigation and avoidance. Researchers recommend KAP and similar companies to consistently apply risk management in the audit process so that companies can reduce the adverse effects of risks or take advantage of risks in a direction that benefits the company.
Co-Authors Antoni Saputra Ayu Purnama Christian, Natalis Denti Masti Panjaitan Dewi Khornida Marheni Diana Merliana Rahman Ferry Kho Fitri Sembiring Milala Heri Hartono Lady Lady Laurent Aranathasya Selay Lisa Lim Lusi Lusi Parisatria Dikjayasa Rivaldo Fariadi Ivanda Serly Serly Shirley Feblicia Susanti Susanti Tasrika Nur Safitri Tri Anggi Astuti Utari Afnesia Vanni Valentina Wisnu Yuwono