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Perancangan Sistem Informasi Akuntansi Berbasis Microsoft Access Pada Apotek Samaritan Muhammad Taufik; Sarah Hanifa
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

The Apotek Samaritan Singkawang uses a manual accounting system so that the information required cannot be on time, and can even lead to neglect of relevant and faithful representation. Therefore, our community service aims to design and produce a computerized accounting information system using Microsoft Access. We have conducted in-depth interviews with pharmacy owners and field observations. The resulting accounting information system includes a list of accounts forms, customer forms, inventory forms, supplier forms, purchase forms, debt payment forms, sales forms, general journal forms, and inventory adjustment forms. In addition, financial reports include balance statements, income statements, statements of financial statements, statements of changes in capital, purchase reports, sales reports, ending inventory reports, and accounts payable reports. All information systems are integrated with each other and become a relational database. Thus, the implementation of this community service has succeeded in improving the quality of bookkeeping of the Samaritan Singkawang Pharmacy, and can even be adopted by similar industries.
Accounting System Software Based On Microsoft Access At Mie Pangsit Harum Yessica Stephanie Lim; Muhammad Taufik
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Due to the lack of an accounting recording system at Mie Pangsit Harum Company, transactions are recorded manually. Therefore, inefficiencies and risks are associated with the accuracy and completeness of the reports required for making decisions. This community service aims to build an accounting system using Microsoft Access that scopes include form, bookkeeping system, and financial reporting. The data collection methodology was obtained from interviews and technical observations with partners. The output of bookkeeping software includes account list and ledger. Moreover, transactions output includes general journal form, purchase form, and sales form. After bookkeeping, we generate system around financial report such as statement of profit or loss, statement of financial position, statement of cash disbursement, purchase report, and sales report. The output would guide SMEs in knowing financial conditions for making better decision to increase their sales and controlling expenses.
Penyusunan Bahan Ajar Digital Akuntansi Lembaga/Sektor Publik SMK Kolese Tiara Bangsa Muhammad Taufik; Amira Adfiani
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Covid-19 memberikan implikasi perubahan total, termasuk bidang pendidikan. Perubahan total yakni pembelajaran tatap muka berubah menjadi pembelajaran jarak jauh (PJJ) atau daring. Akibatnya, sekolah terkendala dalam memberikan materi pembelajaran yang maksimal kepada siswa. Kendala muncul karena tidak ada modul atau buku yang diterima siswa, bahkan sekolah juga memiliki literatur yang terbatas atas akuntansi lembaga/sektor publik. Pengabdian masyarakat ini bertujuan untuk menyusun modul akuntansi lembaga/sektor publik. SMK Kolese Tiara Bangsa di Kota Batam adalah objek pengabdian serta telah dilakukan wawancara mendalam. Modul yang dihasilkan berupa kajian atas sistem pembukuan, persamaan dasar akuntansi, jenis transaksi pemerintah daerah, sistem akuntansi desa/ kelurahan, standar akuntansi pemerintah, elemen basis akuntansi, akuntansi pendapatan desa/ kelurahan, dan akuntansi penerimaan pembiayaan. Modul juga dilengkapi dengan soal dan kunci jawaban. Pengabdian masyarakat ini berkontribusi secara langsung atas perbaikan pembelajaran akibat covid-19 kepada sekolah dan siswa.
Penyusunan Bahan Ajar Digital Akuntansi Lembaga/ Sektor Publik Muhammad Taufik; Juliana Manurung
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Ditengah Pandemi Covid-19 yang sedang melanda kehidupan masyarakat sangat mempengaruhi aktifitas disetiap kalangan masyarakat terutama didunia pendidikan. Pembelajaran yang pada mulanya dilakukan secara tatap muka beralih menjadi pembelajaran daring untuk mencegah terjadinya penyebaran Covid-19. Namun terdapat efek atau dampak yang dialami terhadap murid, guru, dan para orang tua. Masalah utama yang dirasakan dengan adanya kebijakan ini ialah pihak sekolah. Karena pihak sekolah juga harus bertanggung jawab penuh atas kelancaran dan proses pembelajaran setiap para murid. Untuk mendukung kelancaran proses pembelajaran Akuntansi Lembaga/Sektor Publik SMK Kolese Tiara Bangsa, penulis melakukan penyusunan bahan ajar digital berupa modul pembelajaran yang berisi materi Akuntansi Lembaga/Sektor Publik. Metode pelaksanaan yang dilakukan dimulai dengan wawancara terhadap guru mata pelajaran yang terkait untuk memperoleh informasi dalam perancangan luaran. Adanya bahan ajar yang disusun diharapkan dapat membantu guru dan siswa dalam proses pembelajaran menjadi lebih efektif. Hasil luaran yang dihasilkan berupa modul pembelajaran Akuntansi Lembaga/Sektor Publik. Karena penulis mengambil materi yang sangat terbatas, maka penulis menyarankan kepada PKM selanjutnya supaya dapat memperluas materi dan memperbanyak bahan yang akan dibahas.
Implikasi Pengawasan Tata Kelola Terhadap Profitabilitas di Indonesia Muhammad Taufik; Sarah Hanifa
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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Studi ini menganalisis implikasi pengawasan dari atribut tata kelola-yang mencakup jumlah dewan direksi, dewan direksi independen, jumlah komite audit, komite audit independen, kepemilikan institusional dan kepemilikan manajerial terhadap profitabilitas. Analisis menggunakan teori agency untuk menjelaskan temuan. Tekhnik regresi menggunakan data panel dengan rincinan 1.749 data dari perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Seluruh atribut tata kelola tidak memiliki implikasi terhadap return on asset (ROA) kecuali jumlah dewan direksi dan komite audit independen yang berpengaruh negatif dan signifikan. Paper ini menggaris bawahi buruknya tata kelola perusahaan di Indonesia sehingga mengkonfirmasi penurunan tata kelola perusahaan di Indonesia dan meningkatkan agency cost. Studi ini berkontribusi menunjukkan perlunya evaluasi regulasi dewan direksi yang tidak memiliki substansi dan perbaikan kualifikasi komite audit.
Pengaruh Financial Distress Terhadap Tax Avoidance Pada Perusahaan Yang Terdaftar di Indeks LQ45 Muhammad Taufik; Muliana Muliana
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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Studi ini menginvestigasi apakah perusahaan mengalami financial distress dan implikasinya terhadap tax avoidance. Tekhnik regresi menggunakan data panel dimana sampel adalah perusahaan yang terdaftar di indeks LQ45 Bursa Efek Indonesia tahun 2015-2019. Studi ini mendemonstrasikan bahwa perusahaan di indeks LQ45 melakukan tax avoidance-namun perusahaan tidak mengalami financial distress sehingga tidak memberi implikasi terhadap tax avoidance. Tidak terduga dan dihipotesiskan, ukuran dan leverage perusahaan mendorong perusahaan melakukan praktik tax avoidance. Identiknya penelitian ini adalah memberi bukti financial distress yang berhasil dihindari tidak menjamin perusahaan tidak melakukan tax avoidance.
MYOB Accounting Computer Teaching Material Version 23 Jessica Jessica; Muhammad Taufik
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Education activities have returned to normal since the end of the endemic in 2022. However, since students have been unable to engage in face-to-face education due to the prolonged online learning course, they have been shifting their educational activities to regain this experience. This community service consists of preparing materials to contribute to positive learning experiences. It was conducted at Maitreyawira Vocational High School in Tanjungpinang. We have compiled an e-book that is accounting computerized for service and trade companies: MYOB Version 23 application. As well as educational videos and essays, this e-book also contains PowerPoint presentations and multiple-choice questions. This community service meets curriculum standards in vocational high schools and can be used by teachers, students, and educational supervisory bodies.
Perancangan Dan Penyusunan Sistem Pencatatan Akuntansi Berbasis Microsoft Access Pada Toko Galaxy Motor Muhammad Taufik; Devi Fadila
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Galaxy Motor terklasifikasi sebagai Usaha Mikro Kecil dan Menengah (UMKM) dimana tidak memiliki sistem pembukuan akuntansi secara terkomputerisasi. Sebaliknya, Galaxy Motor hanya menggunakan pencatatan manual yang bahkan bukan pembukuan akuntansi yang lengkap. Akibatnya, informasi keuangan tidak menjadi relevan dan faithfull representation. Kami melalui program pengabdian masyarakat bertujuan merancang dan menyusun sistem pembukuan akuntansi berbasis komputer dengan menggunakan microsoft access versi 2013. Wawancara mendalam kepada pemilik Galaxy Motor, observasi dan dokumentasi lapangan telah dilakukan. Sistem pembukuan akuntansi yang dihasilkan meliputi daftar akun, daftar utang usaha, daftar piutang usaha, daftar persediaan, form jurnal umum, form pembelian barang, form penjualan barang, form pembayaran pemasok, form penerimaan pelanggan, form database-data barang, data pelanggan, input akun baru, dan data pemasok. Khusus laporan keuangan, sistem akuntansi meliputi laporan laba rugi, laporan perubahan modal, laporan posisi keuangan, dan laporan arus kas yang dihasilkan. Seluruh sistem pembukuan akuntansi tersebut saling terhubung dan menjadi relational database. Dengan demikian, sistem pembukuan ini selain diimplementasikan oleh Galaxy Motor, maka berpotensi untuk diadopsi oleh usaha UMKM lain.
Designing Accounting Software Based On Microsoft Access At Toko Bangunan Jaya Indah Celina Tan; Muhammad Taufik
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Toko Bangunan Jaya Indah has been operating for approximately 27 years. However, their accounting bookkeeping activities still apply manual recording, which can cause the business owners to be unable to know the business's financial condition. This community service aims to generate an accounting bookkeeping software system through Microsoft Office Access to provide accurate financial reports. In collecting information, we use the method of observation and interview. In addition, we use evidence of transactions based on business operations as our reference to generate bookkeeping software. The output of this accounting software system included a purchase form, sales form, profit and loss report, and balance sheet. The output would guide SMEs to make a better decision making in monitoring their sales and expenses.
DIGITAL TEACHING MATERIALS ABOUT GOVERNMENTAL ACCOUNTING FOR 3RD GRADE FROM MAITREYAWIRA TANJUNGPINANG VOCATIONAL HIGH SCHOOL Muhammad Taufik; Julianti Julianti
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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The online learning and teaching process at Maitreyawira Tanjungpinang Vocational Highschool is ineffective due to the Covid-19 pandemic. The limitations of online learning are the lack of interaction and feedback between teacher and student also the lack of tools and evaluation of online learning. Therefore, the preparation of teaching material is intended to provide videos and presentation slides as the tool and exercise questions in the module as the evaluation. The implementation method applied is observation through interview with school supervisor regarding the subject that is material and needs to be supported, namely Governmental Accounting for 3rd grade. The subject consists of eight chapters organized into three main parts, namely accounting transactions in the Working Unit and Village, financial reports in Village, and computerization accounting in Village with Siskeudes 2.0. The output is teaching materials in the form of learning modules containing materials and exercise questions, presentation slides, and videos. This activity provides academic literacy that is referred by student and teacher also distributes knowledge in difficult condition due to the Covid-19 pandemic.