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Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan, Debt to Equity Ratio dan Ukuran Perusahaan terhadap Manajemen Laba pada Perusahaan Trading Di Indonesia dan Filipina Tahun 2016-2020 Lim, Tommy; Hendriyeni, Nora Sri
Journal of Emerging Business Management and Entrepreneurship Studies Vol. 1 No. 2 (2021): Journal of Emerging Business Management and Entrepreneurship Studies
Publisher : Research Center and Case Clearing House (RC-CCH) - Sekolah Tinggi Manajemen PPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (684.265 KB) | DOI: 10.34149/jebmes.v1i2.50

Abstract

Companies that annually disclose CSR limit the occurrence of EM practices. A good DER is one with a low percentage, and a large SIZE will reduce the occurrence of EM. This study aims to see the effect of CSRD, DER, and SIZE on EM in trading companies in Indonesia and the Philippines in 2016-2020 and compare the results of each variable. The theory used is agency and stakeholder theory. The method to measure in the study using multiple regression analysis. Dependent Variables: EM, Independent Variables: CSRD, DER, and SIZE, research data were taken from 2016–2020 on trading companies in Indonesia and the Philippines, sampling using purposive sampling 70 data will be sampled in the study. The results of this study see that CSR in trading companies in the Philippines has a significant effect in reducing the occurrence of EM practices, while in Indonesia, it has no effect. DER has no impact on EM in both countries, SIZE in Indonesia has a negative impact on EM, and SIZE has no effect on EM in the Philippines.
SISTEM INFORMASI PEMBAYARAN BERBASIS RFID PADA PONDOK TAHFIDH YANB’UL QUR’AN 3 BATAM Lim, Tommy; Silalahi, Mesri
Computer Science and Industrial Engineering Vol 8 No 1 (2023): Comasie
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/comasiejournal.v8i1.6637

Abstract

The rapid development of information and technology in the digital era has resulted in new technologies appearing that seem endless, especially in the field of education. One of them is in Islamic boarding schools, where the use of this technology includes computers as a means in the process of learning and communicating Arabic writing, Islamic boarding school academic information systems, and cooperative payment information systems. Tahfidh Yanbu'ul Qur'an 3 Batam Islamic boarding school is a branch of Tahfidh Yanbu'ul Qur'an Kudus under the auspices of the Arwaniyyah Foundation. The problem being faced by students and cooperative officers is during snack breaks at the cottage cooperative because the payment process is on a First Come First Serve basis, so it is very time consuming. From these problems, it is necessary to build a payment information system that can simplify and speed up the students to make the payment process in the cooperative. The purpose of this research is to design and build an RFID-based payment information system that is expected to speed up the payment process in cooperatives. The method used by the author is SDLC with the development of an agile Scrum model. With the results of the research that the system that has been built and designed has helped the productivity of the cottage in terms of effectiveness and efficiency.