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All Journal BUDGETING : Journal of Business, Management and Accounting Jurnal Akuntansi Keuangan dan Bisnis
Natalia, Felisha
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Humanities Economics, Econometrics & Finance Social Sciences

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Pengaruh Keragaman Gender Dewan Direksi Terhadap Kinerja Perusahaan yang Terdaftar Di BEI Natalia, Felisha; Chandra, Budi; Ivone
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6178

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh keragaman gender dewan terhadap kinerja perusahaan finansial yakni perbankan & asuransi yang terdaftar di Indonesia pada periode antara 2017-2021. Variabel Dependen adalah ROA (Return on Assets), sedangkan variabel independen Female Director Blau Index, Umur, Foreign Women Directors, dan Masa Jabatan dengan variabel moderasi yaitu Accounting Expertise. Sampel penelitian Perusahaan yang terdaftar di Bursa Efek Indonesia, dipilih dengan metode purposive sampling, diperoleh 60 perusahaan yang memenuhi kriteria selama 5 tahun. Analisis untuk menguji pengaruh masing-masing variabel independen terhadap dependen adalah dengan menggunakan Regresi Data Panel. Fixed Effect Model merupakan model regresi terbaik dalam penelitian ini. Hasil penelitian mencerminkan bahwa Female Director Blau Index memiliki pengaruh signifikan positif terhadap ROA (Return on Assets). Sementara itu, Umur, Foreign Women Directors, dan Masa Jabatan tidak memengaruhi ROA (Return on Assets).
Perancangan Sistem Pencatatan Akuntansi dan Pelaporan Keuangan pada CV. Nagoya City Fresh Natalia, Felisha; Chandra, Budi; Ivone, Ivone
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.8972

Abstract

Students participate in PKM in an MSME as part of a programme that encourages innovation. The goal of this PKM activity was to provide a hand to one of the MSMEs in creating a financial recording system that meets their needs so that it can be used for operational tasks. Nagoya City Fresh (CV) is our business partner for this project. The methodology used in this research is interviews and observations. The accounting recording system was designed using Microsoft Access. Based on the findings of the study and analysis carried out, it can be concluded that CV. Nagoya City Fresh uses a manual system for recording accounting information. Problems that arise on CV. Nagoya City Fresh is a lack of effectiveness and efficiency in preparing its financial reports, which has the potential to give rise to the spread of false information. The system produces various types of reports, including general ledger, trial balance, profit and loss report, financial situation report, and sales report. The implementation step has three distinct stages: first, familiarizing yourself with the characteristics of the system; second, sending and receiving systems developed by the author using Microsoft Access; and finally, obtain input from micro, small and medium enterprises (MSMEs). The system built has demonstrated effective functionality in offering improvements to accounting recording systems specifically designed for Micro, Small and Medium Enterprises (MSMEs). Keywords: Accounting Recording System, Financial Statement, Microsoft Access.
Co-Authors Chandra, Budi Ivone Ivone, Ivone