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All Journal Ensiklopedia of Journal Zona Manajemen: Program Studi Magister Sains Manajemen Universitas Batam Jurnal Pengabdian kepada Masyarakat An-Nisbah : Jurnal Perbankan Syariah International Journal of Educational Review, Law And Social Sciences (IJERLAS) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Pengabdian kepada Masyarakat Bina Darma International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Reviu Akuntansi, Manajemen, dan Bisnis Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Jurnal Pengabdian Ibnu Sina Jurnal Pendekar Nusantara
Diana Titik Windayati
Department Of Management, Faculty Of Economic Universitas Batam, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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SOSIALIALISASI ANTI NARKOBA, KEKERASAN SEKSUAL TERHADAP ANAK DAN PERUNDUNGAN DI LINGKUNGAN PENDIDIKAN, SEBAGAI IMPLEMENTASI KURIKULUM MERDEKA DI SEKOLAH ISLAM NABILAH, BATAM, KEPULAUAN RIAU Sarmini; Diana Titik Widayanti; Maizar; Arif Rahman Hakim; Kusminin; Taufik
Jurnal Pengabdian Ibnu Sina Vol. 2 No. 1 (2023): Januari 2023
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (938.967 KB) | DOI: 10.36352/j-pis.v2i1.483

Abstract

ABSTRACT Nabilah Islamic School, Batam, on Thursday, October 6, 2022 held a Socialization Against Drugs, Sexual Violence Against Children and Bullying in Educational Environments. In its implementation, this socialization synergizes with the Narcotics Unit of the Barelang Police, Riau Islands, and the Regional Child Protection Commission (KPPAD) of Batam City. This activity is carried out as an implementation of the Independent Curriculum and Pancasila Student Profile, where the program is in accordance with the Nabilah Islamic School as a Child Friendly School (SRA). With this socialization, it is hoped that students can find out directly from the resource person in order to understand drugs and their bad effects, prevent sexual violence against children and can minimize bullying in the educational environment. Participants who attended were from elementary, middle and high school levels as well as all teachers at the Nabilah Islamic School. This socialization aims to make students understand the bad effects of drugs, sexual violence against children and bullying in the school environment.
Pengaruh Konservatisme Akuntansi, Pertumbuhan Perusahaan dan Risiko Bisnis terhadap Income Smoothing Nona Jane Onoyi; Ely Kurniawati; One Yantri; Diana Titik Windayati
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v3i1.2222

Abstract

Purpose: This study aims to determine the effect of accounting conservatism, company growth and business risk toward income smoothing. This study uses accounting conservatism, company growth and business risk as independent variables. While income smoothing is the dependent variable. The research population is a coal mining company listed on the IDX as 22 companies. The research sample consisted of 9 companies obtained by using the purposive sampling method. The research sample consisted of 9 companies obtained by using the purposive sampling method Methodology/approach: The research method uses multiple linear regression. Results/findings: The results showed that partially the accounting conservatism variable and the firm growth variable did not have any significant effect on income smoothing, while the business risk variable had a significant effect on income smoothing. Simultaneously accounting conservatism variables, company growth and business risk have a significant effect on income smoothing. Advice for companies is to maintain business risk in order to keep investor confidence in the company.
GERAKAN PEDULI SOSIAL SEKOLAH ISLAM NABILAH KEPADA KARYAWAN iBPL PERUMAHAN DUTAMAS, BATAM KOTA Sarmini; Diana Titik W; Ngaliman; Wayan Catra Y; Fitri Sukmawati
Jurnal Pengabdian Ibnu Sina Vol. 2 No. 2 (2023): Juli 2023
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/j-pis.v2i2.572

Abstract

ABSTRAK Gerakan Peduli Sosial dilakukan oleh Sekolah Islam Nabilah kepada seluruh karyawan iBPL di Lingkungan Perumahan Dutamas, Batam Kota, pada tanggal 29 Maret 2023. Kepedulian Sosial ini merupakan program Tahunan dari sekolah, terhadap karyawan di lingkungan Dutamas. Karena secara lokasi sangat berdekatan dan saling memberikan kemanfaatan satu sama lain. Kegiatan ini mempunyai tujuan meningkatkan kepedulian social di masa bulan Ramadhan. Program tahunan yang dilaksanan ini menjadi program tetap Sekolah Islam Nabilah, Batam kepada beberapa instansi/Lembaga, termasuk internal dan eksternal lingkungan sekolah. Metode yang dipakai dalam pengabdian masyarakat kali ini adalah bakti social. Dalam kegiatan peduli social ini, berupa memeberikan sembako sejumlah seluruh karyawan iBPL Dutamas, yaitu 85 orang yang meliputi : karyawan kantor 4 orang, 44 petugas keamanan, 26 petugas kebersihan. Dalam Kegiatan itu hadir Kepala Sekolah TK, SD,SMP, SMA dan Direktur Pendidikan Sekolah Islam Nabilah Batam. Diharapkan pembagian 85 paket sembako, yang terdiri dari : beras, minyak, minuman, gula, serta mi instan. Diharapkan Kegiatan Peduli Sosial dengan pembagian sembako pada 74 karyawan iBPL ini akan meningkatkan hubungan iBPL dan Sekolah Islam Nabilah yang beroperasi di lingkungan sama, serta meningkatkan kepedulian social dalam menyambut bulan Ramadhan. Kata Kunci: Gerakan Peduli Sosial, Kepedulian Sosial, Program Tahunan ABSTRACT The Social Care Movement was carried out by the Nabilah Islamic School for all iBPL employees in the Dutamas Housing Environment, Batam City, on March 29, 2023. This Social Care is an annual program from the school, for employees in the Dutamas environment. Because the location is very close and mutually provide benefits to each other. The method used is Social Service. This activity has the aim of increasing social awareness during the month of Ramadan. This annual program has become a permanent program for the Nabilah Islamic School, Batam for several agencies/institutions, including the internal and external school environment. In this social care activity, in the form of providing groceries to all iBPL Dutamas employees, namely 85 people including: 4 office employees, 44 security officers, 26 cleaners. The activity was attended by Principals of TK, SD, SMP, SMA and the Director of Education of the Nabilah Batam Islamic School. It is expected that 85 basic food packages will be distributed, consisting of: rice, oil, drinks, sugar and instant noodles. It is hoped that the Social Care Activity by distributing groceries to 74 iBPL employees will improve the relationship between iBPL and the Nabilah Islamic School which operates in the same environment, as well as increase social awareness in welcoming the month of Ramadan. Keywords: Social Care Movement, Social Concern, Annual Program
Pemberdayaan Masyarakat Melalui Pemanfaatan Lahan Pekarangan Perkotaan Dengan Budidaya Tabulampot Di Perumahan Citra Batam, Batam Diana Titik Windayati; Nona Jane Onoyi; One Yantri; Ely Kurniawati
Jurnal Pengabdian kepada Masyarakat Bina Darma Vol 3 No 3 (2023): Jurnal Pengabdian kepada Masyarakat Universitas Bina Darma
Publisher : DRPM-UBD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/pengabdian.v3i3.2640

Abstract

Tabulampot atau tanaman buah dalam pot dapat menjadi salah satu solusi bagi masyarakat yang mempunyai hobi berkebun namun memiliki lahan pekarangan yang sempit. Kondisi ini dialami oleh masyarakat di perkotaan. Pemberdayaan masyarakat melalui pemanfaatan lahan pekarangan perkotaan dengan budidaya tabulampot sebagai kegiatan pengabdian kepada masyarakat di perumahan Citra Batam, Batam mempunyai tujuan : (1) Menambah minat dan pemahaman warga sasaran mengenai budidaya tabulampot pada pekarangan atau teras rumah, (2) Meningkatkan skill warga sasaran dalam mempraktekan sistem tabulampot pada pekarangan rumah masing-masing dan (3) Mendorong warga sasaran untuk mejadikan budidaya tabulampot sebagai peluang bisnis lokal yang dapat membantu perekonomian keluarga. Kegiatan terdiri dari pemaparan teori dan praktek atau demo atau tabulampot. Hasil kegiatan menunjukan peserta memahami materi yang disampaikan.
PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN DAN KEBIJAKAN HUTANG TERHADAP TAX AVOIDANCE DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Nona Jane Onoyi; Ely Kurniawati; One Yantri; Diana Titik Windayati
Ensiklopedia of Journal Vol 6, No 1 (2023): Vol. 6 No. 1 Edisi 3 Oktober 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i1.2044

Abstract

This study used audit quality as an moderating variable to examine the effect of financial distress, firm size and debt policy on tax avoidance. Tax avoidance is proxied by the cash effective tax rate, financial distress is proxied by the Z-Score model, firm size is proxied by the natural logarithm of assets, debt policy is proxied by the debt to asset ratio and Audit quality is proxied by the big four Public Accounting Firm (KAP). The population in this research is energy companies listed on the Indonesia Stock Exchange in 2016-2020 with a total of 32 companies. The research sample consisted of 11 companies obtained by using purposive sampling technique. The analysis technique used is linear regression with a moderation model. The results showed that partially financial distress, firm size and debt policy have a significant effect on tax avoidance. While audit quality is not able to moderate the effect of financial distress, firm size and debt policy significantly affect tax avoidance. However, audit quality can strengthen the effect of financial distress, firm size and debt policy on tax avoidance. This situation is a yellow light and even a red light for the government. The government needs to review tax regulations and provide stimulus to taxpayers so that tax revenues increase. For taxpayers, it is necessary to be more careful in carrying out tax avoidance so as not to be included in tax audits and courts as a result of carrying out excessive tax avoidance.Keywords: Financial Distress, Firm Size, Debt Policy, Audit Quality, Tax Avoidance
TRANSFORMASI MEDIA PEMASARAN UMKM BATIK KAMPUNG KELEMBAK BERBASIS TEKNOLOGI DIGITAL John Friadi; Bambang Satriawan; Diana Titik Widayanti; M. Sigid Safarudin
Jurnal Pendekar Nusantara Vol. 1 No. 1 (2023): OKTOBER 2023
Publisher : LPPM-Universitas Batam

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

Abstract

Globalisasi dan perkembangan teknologi termasuk internet mempengaruhi bisnis dan organisasi termasuk UMKM sehingga UMKM perlu membuat terobosan, inovasi, beradaptasi, berubah dan membuat strategi baru dalam pemasaran produk dan jasa agar dapat berkompetisi dan mempertahankan kelangsungan bisnisnya. Searah dengan perkembangan teknologi digital di era globalasisasi ini maka UMKM terus berupaya untuk mengadopsi dan melakukan transformasi media pemasaran berbasis teknologi digital. Penelitian ini merupakan penelitian pengabdian masyarakat dengan membuatkan aplikasi teknologi digital e-commerce menggunakan website dan pendampingan. Transformasi media pemasaran berbasis teknologi digital e-commerce akan memberikan manfaat bagi UMKM Batik Kampung Kelembak untuk meraih pelanggan dengan segmentasi pasar yang lebih luas, bisnis dapat dilakukan 24 jam tanpa batas ruang dan waktu serta dapat menghemat biaya pemasaran.
Co-Authors Abd. Rachman Arif Rahman Hakim Astarizal Astarizal Atik Atik Bambang Satriawan Bambang Satriawan Chablullah Wibisono Defi Ananda Dewi Agustina Dwi Sinta Ely Kurniawati Ervindo Maulana Fanny Hidayati Eka Putri Fatahurrazak Fatahurrazak Fatahurrazak Fatahurrazak Fitri Sukmawati Hendra Marta Hendrik Caros Nugraha Indrayani Indrayani Indrayani Indrayani Indrayani John Friadi Kartika Kirana Sumirang Kristie Sugama Manurung Kusminin M. Sigid Safarudin M.Gita Indrawan Maizar Mohamad Aras Muammar Khaddafi Mudinillah, Adam Muhammad Saidy Mursal Mursal Mursal Ngaliman Ngaliman Ngaliman Nona Jane Onoyi One Yantri One Yantri One Yantri Riki Iswoyo Rudhy Dwi Chrysnaputra Sarmini Sheptya Y.Putri Suherti Suherti Suyanto Taufik Wayan Catra Y Yendri Yendri