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All Journal Owner : Riset dan Jurnal Akuntansi Competitive Jurnal Akuntansi dan Keuangan Prosiding National Conference for Community Service Project Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)
Vivian Vivian
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Pentingkah Perilaku Wanita? Studi Kebijakan Dividen Vivian Vivian; Candy Candy; Robin Robin
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.812

Abstract

Board diversity in the corporate governance function have multiple perspectives and active oversight in evaluating management decisions and through their influence on dividend policy. Therefore, this study examines the effect of female boards on the dividend payout ratio and dividend yield in a sample of companies in the IDX HIDIV20 and IDX BUMN20 for the period 2017-2020. The results showed that the percentage of female directors, female independent directors, female executive directors, and the numerical number of female directors had a significant positive effect on the dividend payout ratio. Women's associations and dividend policy have a stronger relationship when women on the board of directors have a high percentage. A certain number of women's councils were judged to be better and more effective in decision-making. While the female CEO as a leader because of risk-averse behavior, low self-confidence, weak decisions, and lack of control on the board, affect the value of the company including influencing dividend payments inversely. The results of this study provide strong evidence plus difference test and robustness test confirming that female boards facilitate corporate governance and promote dividend payouts further.
PEMANFAATAN LAHAN PRIBADI SEBAGAI LUMBUNG OBAT DI ERA PANDEMI BAGI WARGA KELURAHAN BELIAN Isnaini Nuzula Agustin; Vivian Vivian; Winda Lius; Sherina Yoren; Michell Phang; Novita Chris; Audrey Saudjhana; Hans Yonathan; Willyana Willyana
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.v2i1.1169

Abstract

The Coronavirus that has attacked Indonesia since last March affected the high needs for medicine, as an effort to increase immunities. On the other hand, the significant decline of economic conditions economically led to a lower purchasing power, compounded by increasing the price of goods in the market. One of the areas affected by COVID 19 in Batam is RT 004 Kelurahan Belian, where several residents had been infected with this virus. This community service activity aims to increase the community's knowledge of RT 004 Kelurahan Belian about cultivating pharmacy plants, thus they able to produce their own medicines by cultivating medicinal plants around their home environment. This activity is carried out in three stages, namely gathering initial information about medicinal plants, making video and poster campaigns, and ended by distributing and socializing through social media pages. Based on the results of extracting information, pharmacy plants that can be used as medicine and easy to grow are ginger, turmeric, lemongrass, cinnamon, aloe vera, and betel leaf. The videos and posters that are compiled contain the benefits of each plant's easy way to plant them. Furthermore, socialization is carried out online through social media so that the community, especially partners, can take advantage of this activity.
Implementasi Literasi Finansial Dalam Menjalankan Bisnis Umkm Secara Online Di Kalangan Anak Sma Haeruddin Haeruddin; Heru Wijayanto Aripradono; Tina Tina; Vivian Vivian; Viviany Viviany
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.v4i1.7017

Abstract

Pada kehidupan jaman sekarang, teknologi tentunya bukan hal yang jarang dibahas oleh semua kalangan. Pemanfaatan teknologi tentunya berbeda di setiap individunya. Salah satunya adalah menggunakan teknologi untuk membuka usaha kecil secara online. Dalam proses tersebut, perlu adanya literasi yang dapat ikut serta membantu dalam meningkatkan pengetahuan dan pemahaman kita dalam menjalakan sebuah usaha. Akan tetapi pada jaman milenial sekarang, banyak orang yang kurang menerapkan literasi dalam kehidupan sehari-hari mereka. Oleh karena itu, kami selaku Mahasiswa/i Universitas Internasional Batam merencanakan untuk memberikan edukasi seputar literasi keuangan tentang cara mengatur keuangan dalam menjalankan bisnis UMKM secara online melalui perlombaan poster yang diadakan. Target pelaksanaan kami adalah siswa/i SMA Khatolik Yos Sudarso Batam, khususnya kelas 11-5 yang dilaksanakan pada tanggal 10 Agustus 2022. Tujuan dari perlombaan ini adalah untuk meningkatkan kreativitas siwa/i dalam menuangkan ide mereka dalam proses pembuatan poster tersebut serta memberikan kesadaran kepada siswa/i tentang pentingnya literasi keuangan bagi kalangan anak SMA dalam menjalankan bisnis UMKM secara online. Diharapkan dengan adanya kegiatan ini dapat memberikan ketertarikan tentang literasi keuangan dari bentuk poster yang unik.
ANALISIS PENGGUNAAN KETUJUH SHENANIGANS PADA LAPORAN KEUANGAN TAHUNAN PT TELKOM INDONESIA (PERSERO) TBK PADA PERIODE 2015-2019 Vivian Vivian
COMPETITIVE Vol 6, No 2 (2022): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v6i2.4622

Abstract

Tujuan penelitian ini adalah untuk menganalisis serta mengetahui seberapa banyak penggunaan earnings manipulation Shenanigans nomor 1 hingga earnings manipulation Shenanigans nomor 7 pada PT Telkom Indonesia (Persero) Tbk.  Jenis penelitian ini menggunakan data kualitatif yaitu dengan cara mencari informasi yang tersedia di internet dan buku seperti laporan kasus manipulasi, laporan tahunan dan laporan keuangan perusahaan maupun bahan lainnya selama 5 tahun terakhir yaitu dari tahun 2015 hingga tahun 2019. Salah satunya menggunakan sumber buku Financial Shenanigans “How to Detect Accounting Gimmicks & Fraud in Financial Report” Third Edition.Dari hasil penelitian menunjukkan bahwa berdasarkan analisis pada PT Telkom Indonesia (Persero) Tbk tidak ditemukan adanya penggunaan Shenanigans nomor 1 hingga Shenanigans nomor 7.
ANALYSIS OF THE EFFECT CORPORATE GOVERNANCE AND COMPANY CHARACTERISTICS ON ACCOUNTING CONSERVATISM IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Widijaya Widijaya; Vivian Vivian
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 2 No 1 (2022): The 2nd Conference on Management, Business, Innovation, Education and Social Scie
Publisher : Universitas Internasional Batam

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

Abstract

The study was conducted to examine and analyze the effect of the independent variable, namely corporate governance and company characteristics on the dependent variable, namely accounting conservatism. The independent variables of corporate governance consist of the size of the board of directors, independent board of directors, type of auditor and the independent variables of company characteristics consist of firm size, leverage, profitability, and sales growth. Measurement of accounting conservatism in this research is measured based on accrual-based following Al-Saidi (2020). The object of this research are companies that have annual reports that are registered and published on the Indonesia Stock Exchange. The data used in this research was 5 years for the period from 2016 to 2020. There are 729 companies listed on the Indonesia Stock Exchange, only 436 companies passed the selection to be used in this study. The data that has been collected will be processed using SPSS software and Eviews which will be analyzed using a panel regression model. The results obtained by the researcher indicate that the independent board of directors, leverage, profitability and sales growth have a significant positive effect on accounting conservatism. The variable size of the board of directors, type of auditor and firm size did not show a significant effect on accounting conservatism.
FEMALE BEHAVIOR: EVIDENCE FROM DIVIDEND POLICY Vivian Vivian; Candy Candy; Robin Robin
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 2 No 1 (2022): The 2nd Conference on Management, Business, Innovation, Education and Social Scie
Publisher : Universitas Internasional Batam

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

Abstract

Board diversity in the corporate governance function have multiple perspectives and active oversight in evaluating management decisions and through their influence on dividend policy. Therefore, this study examines the effect of female boards on the dividend payout ratio in a sample of companies in the IDX HIDIV20 and IDX BUMN20 for the period 2018-2020. The results showed that the percentage of female directors, female independent directors, female executive directors, and the numerical number of female directors had a significant positive effect on the dividend payout ratio. Women's associations and dividend policy have a stronger relationship when women on the board of directors have a high percentage. A certain number of women's councils were judged to be better and more effective in decision-making. While the female CEO as a leader because of risk-averse behavior, low self-confidence, weak decisions, and lack of control on the board, affect the value of the company including influencing dividend payments inversely. The results of this study provide strong evidence plus difference test and robustness test confirming that female boards facilitate corporate governance and promote dividend payouts further.
Pengabdian kepada Masyarakat: Edukasi Tentang Perilaku Hidup Bersih dan Sehat di Panti Asuhan Nurjannah Jenny Tan; Ratih Anggraini; Jefriyanto Chandra; Sri Fiola; Sri Dewi Lestari; Vivian Vivian; Angelica Tan; Lukman Nurhalim; Garry Crespo; Junaidi Junaidi; Susanto Susanto; Yanti Yanti; Michel Aldinata; Muhamad Zhabiyan Dwi Putra; Budi Budi; Derry Tanry
National Conference for Community Service Project (NaCosPro) Vol 5 No 1 (2023): The 5th National Conference for Community Service Project 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v5i1.8260

Abstract

Penelitian ini merupakan pengabdian kepada masyarakat yang bertujuan untuk memberikan kontribusi positif kepada Panti Asuhan Nurjannah Batam. Kegiatan ini dilakukan dengan memberikan edukasi tentang perilaku hidup bersih dan sehat kepada anak-anak panti asuhan serta menyediakan hiburan dengan permainan edukatif. Dalam pelaksanaannya, dilakukan langkah-langkah seperti pembagian tugas untuk kelancaran acara kunjungan ke panti asuhan, yang mencakup edukasi perilaku hidup sehat, permainan berhadiah, dan pojok literasi. Hasil dari kegiatan ini mencakup bantuan materi seperti sembako, peralatan bayi, dan buku tulis, serta pemahaman anak-anak panti asuhan tentang pentingnya kebersihan dan kesehatan. Selain memberikan manfaat bagi panti asuhan dan anak-anaknya, kegiatan ini juga memberikan kesempatan bagi mahasiswa untuk membantu masyarakat, mengembangkan empati, dan memperkuat silaturahmi antara perguruan tinggi dan panti asuhan. Demi kelanjutan kerjasama yang berkelanjutan, disarankan agar perguruan tinggi melanjutkan kunjungan rutin dan mengadakan kegiatan yang terstruktur.
Kunjungan ke Panti Asuhan Daarul Ishlah Batam Sebagai Bentuk Pengabdian kepada Masyarakat Hernando Hernando; Erene Erene; Jenny Kartika Dewi; Jannes Velando; Vonny Vonny; Vannesa Stephanie; Yang Shu Chun; Catherine Kho; Erwin Erwin; Jolin Jolin; Vivian Vivian; Febri Angeliani; Rian Givananda
National Conference for Community Service Project (NaCosPro) Vol 5 No 1 (2023): The 5th National Conference for Community Service Project 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v5i1.8157

Abstract

Kegiatan pengabdian kepada masyarakat dilaksanakan oleh Universitas Internasional Batam dengan berkujungan ke panti asuhan, di mana kegiatan ini dilaksanakan pada tanggal 21 Mei 2023. Tujuan dari kegiatan tersebut yaitu, mahasiswa diharapkan dapat membantu dalam meningkatkan kesejahtraan masyarakat, terutama penghuni di panti asuhan yang telah ditentukan oleh pihak kampus. Metode pelaksaan yang digunakan dalam pelaksanaan kegiatan pengabdian kepada masyarakat ini adalah dengan kunjungan dan mengamati secara langsung ke lokasi, yaitu Panti Asuhan Daarul Ishlah Batam. Tidak hanya berkunjung, tim juga memberikan edukasi dan melakukan permainan kepada anak-anak di panti asuhan yang merupakan bagian dari rangkaian kegiatan kunjungan ini, serta memberikan bantuan berupa buku dan bahan-bahan pokok. Berdasarkan hasil pelaksanaan yang telah dicapai, para mahasiswa dapat memberikan solusi terhadap masalah yang dihadapi oleh penghuni di panti asuhan yaitu tingginya biaya hidup di zaman sekarang. Dengan demikian, dapat disimpulkan bahwa kegiatan kunjungan ke panti asuhan Daarul Ishlah Batam dapat dikatakan sukses.
Co-Authors Angelica Tan Audrey Saudjhana Budi Budi Candy Candy Catherine Kho Derry Tanry Erene Erene Erwin Erwin Febri Angeliani Garry Crespo Haeruddin haeruddin Hans Yonathan Hernando Hernando Heru Wijayanto Aripradono Isnaini Nuzula Agustin Jannes Velando Jefriyanto Chandra Jenny Kartika Dewi Jenny Tan Jolin Jolin Junaidi Junaidi Lukman Nurhalim Michel Aldinata Michell Phang Muhamad Zhabiyan Dwi Putra Novita Chris Ratih Anggraini Rian Givananda Robin Robin Sherina Yoren Sri Dewi Lestari Sri Fiola Susanto Susanto Tina Tina Vannesa Stephanie Viviany Viviany Vonny Vonny Widijaya Widijaya Willyana Willyana Winda Lius Yang Shu Chun Yanti Yanti