Garuda - Garba Rujukan Digital

MICROSOFT ACCESS-BASED ACCOUNTING SYSTEM DESIGNATED FOR SMALL AND MEDIUM ENTERPRISE DEPOT AIR GALON YOYO Muhammad Taufik; Clarita Valeria Sugianto
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 accounting conventional method is still applied by Depot Air Galon Yoyo. The Microsoft Access-based Accounting System designated for Small and Medium Enterprise (SME) is a form of community service to help overcome the problems experienced by SMEs in recording or keeping accounting records from the conventional system to software-based accounting. The conventional bookkeeping system can cause inefficiency in time for preparing the financial statements, and do not meet the faithful representation’s criteria. Data for the purpose of designing Microsoft Access-based accounting system were obtained through interview with SME’s owner, and field observation. The outputs generated from the accounting application are bookkeeping administration, and reports. The output of bookkeeping administration includes a list of accounts, a list of suppliers, a list of customers, a list of supplies, a general journal form, a purchase form, a sales form, an inventory adjustment form, and a payable payment form. Output reports include income statements, balance sheets, sales reports, purchase reports, remaining inventory reports, remaining accounts payable reports, statements of changes in capital, and financial position. Relational database can be formed with the output of bookkeeping administration and report output that are interconnected. Thus, the implementation of accounting system helps SME in mitigating errors in recording the amount of inventory, reducing the occurrence of errors in payment of debts by SME to suppliers, and save more time in completing SME’s financial reports so that SME owners can quickly make the right decisions for their business to grow.

Microsoft Access-Based Accounting System Designated For Toko Indra Jessie Fircayanthi Oh; 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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The inadequate accounting recording system implemented at Toko Indra is because transactions are recorded manually. That impact the inefficiency and irrelevance of financial reports so that it can lead to inaccuracies and completeness of reports needed for decision-making. This community service aims to create an accounting system using Microsoft Access that scopes include form, bookkeeping system, and financial reporting. The methodology data collection was obtained from observation and interview with the partner. The outputs of the accounting recording system include a list of chart of accounting, suppliers, inventory form, purchases form, sales form, general journal form, income report, and financial position report. The output would guide SMEs in knowing inventory turnover and financial conditions not only cashflows. Therefore, SMEs can make better decision making to increase sales and monitoring the inventory.

Penyusunan Modul Digital Akuntansi Lembaga/Instansi Pemerintah SMK Eben Haezer Muhammad Taufik; Saralena Mareosta.M
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Kerja Praktek adalah adalah suatu kegiatan dalam perkuliahan yang mana dapat menunjang mahasiswa dalam proses pembelajaran sebelum turun ke dunia kerja yang sesungguhnya. Dalam hal ini penulis memutuskan untuk melaksanakan kegiatan Kerja Praktek di sektor pendidikan/ sekolah, dalam rangka memberikan materi pembelajaran digital kepada peserta didik di tingkat Sekolah Menengah Kejuruan Kompetensi Dasar akuntansi. Di era pandemi ini mengakibatkan sebagian besar kegiatan maupun pekerjaan dialihkan ke dalam sistem online termasuk kegiatan belajar mengajar. Penutupan sementara lembaga pendidikan sebagai upaya menahan penyebaran pendemi covid-19 di seluruh dunia berdampak pada jutaan pelajar, tidak kecuali di Indonesia. Gangguan dalam proses belajar langsung antara siswa dan guru dan pembatalan penilaian belajar berdampak pada psikologis anak didik dan menurunnya kualitas keterampilan murid. Beban itu merupakan tanggung jawab semua elemen pendidikan khususnya negara dalam memfasilitasi kelangsungan sekolah bagi semua steakholders pendidikan guna melakukan pembelajaran jarak jauh. Bagaimana mestinya Indonesia merencanakan, mempersiapkan, dan mengatasi pemulihan covid 19, untuk menekan kerugian dunia pendidikan di masa mendatang. untuk itu Kerja Praktek ini membantu tenaga pendidik untuk memberikan materi akuntansi lembaga/instansi pemerintah dalam bentuk digital di antara nya adalah e-modul, video pembelajaran atau pun PowerPoint. Materi materi tersebut di buat berdasarkan standar yang sudah di tentukan di harapkan dalam realisasi nya dapat membuat kegiatan belajar online tetap berjalan efektif dan efisien. era globalisasi yang sudah canggih sangat mempengaruhi berjalan nya proses pembuatan materi mulai dari mencari referensi, membaca e-book dan mengumpulkan informasi mata pelajaran terkait.

Perancangan Sistem Pencatatan Akuntansi Berbasis Perangkat Lunak Microsoft Access Pada Pt Batam Bordir Jaya Muhammad Taufik; Jonathan Jonathan
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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This community service aims to solve the problem of semi-manual accounting bookkeeping used by PT Batam Embroidery Jaya. Semi-manual accounting books cause financial statements to be irrelevant and do not meet the criteria of faithful representation. We collected data through in-depth interviews with business owners and field observations. The data obtained becomes an accounting bookkeeping simulation laboratory using Microsoft Access. The accounting bookkeeping system produces two outputs, namely accounting administration outputs and report. Bookkeeping administration outputs include a list of accounts, a list of suppliers, a list of supplies, a general journal form, purchase form, general journal form, a purchase form, a sales form, an inventory adjustment form, and a payable payment form. In addition, the report output includes income statement, balance sheet, sales report, purchase report, statement of changes equity, and inventory report. Both accounting administration outputs and reports are interconnected and become a relational database. Thus, the implementation of this system that is designed has positive implications for the company, namely that transactions are recorded to be more efficient and systematic. The report output generated by the system helps the person in charge of the company in making the right decisions for the company's future development.

Microsoft Access-Based Accounting System Designated For Toko Indra Jessie Fircayanthi Oh; Muhammad Taufik
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

The inadequate accounting recording system implemented at Toko Indra is because transactions are recorded manually. That impact the inefficiency and irrelevance of financial reports so that it can lead to inaccuracies and completeness of reports needed for decision-making. This community service aims to create an accounting system using Microsoft Access that scopes include form, bookkeeping system, and financial reporting. The methodology data collection was obtained from observation and interview with the partner. The outputs of the accounting recording system include a list of chart of accounting, suppliers, inventory form, purchases form, sales form, general journal form, income report, and financial position report. The output would guide SMEs in knowing inventory turnover and financial conditions not only cashflows. Therefore, SMEs can make better decision making to increase sales and monitoring the inventory.

Development Maqashid Sharia Performance in Islamic Bank Muhammad Taufik
Journal of Finance and Islamic Banking Vol. 3 No. 2 (2020)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jfib.v3i2.2978

Islamic banks differ from conventional banks both in philosophy and practice. Its implication is the measurement of performance with financial measures is inappropriate. Maqashid sharia as an alternative continues to develop, so that existing measurements have shortcomings. This study develops the existing measurement of maqashid sharia. The development was carried out in three stages, namely literacy studies, weighted scores, and semi structured interviews. Interviews were conducted with academics of ushul fiqh, Islamic economics, Islamic accounting and practitioners of Islamic banking. Maqashid Sharia Performance (MSP) as a measurement development compiles operational definitions into legal and social requirements. Legal requirements consist of 11 SSB Report indices, 7 product and activity indices, 4 document confirmation indices, 7 zakat indices, and 7 attestation of accounting indices. The social requirements consist of 11 daruriyat ratios, 4 hajiyat ratios, and 2 tahsiniyyat ratios. This research contributes to finding measurements of maqashid sharia that meet the aspects of form and substance and are comprehensive for all levels of daruriyat, hajiyyat, and tahsiniyyat. Â Â Â KeywordsÂ Â Â Â Â Â Â Â Â Â Â Â : maqashid sharia performance, legal requirement, social requirement, financial measurement, Islamic bank

Can Board Diversity Promote Dividend Policy? Seeking The Role of Profitability Muhammad Taufik; Jessica Jessica; Nicken Destriana
Jurnal Bisnis dan Akuntansi Vol. 24 No. 2 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i2.1623

This study investigates the effect of the board of directors (BOD) diversity on dividend policy and how the implications of profitability are treated as moderation. Dividend policy and BOD characteristics have been studied extensively; however, the profitability role being moderating variable and BOD diversity are challenging. To the best of the authors' knowledge, this study is one of the first to examine profitability as moderation. BOD diversity includes gender, age, education level, accounting expertise, and nationality. The research period spanned 2017-2020, where the number of samples was 370 companies listed on the Indonesia Stock Exchange, resulting in 1,480 data. The regression model used is panel data. Overall, BOD gender, education level, and nationality are homogeneous, where female directors, directors with master's education, and foreign directors have a small proportion. As a result, they have no significant effect in promoting dividends. In addition, profitability cannot influence the relationship between board gender and board nationality on dividends. Nevertheless, profitability moderates the relationship between board nationality and dividend policy to a significant negative. Further, board age and accounting expertise positively and significantly affect dividend policy, and the results are identical when moderated by profitability. The proportion of board expertise expressed is heterogeneous, and the board age of 52 years is categorized as old, while they mitigate agency conflict. Thus, companies are required to maintain these proportions. However, companies must remedy the recruitment system to accommodate more female directors, directors with higher education at the master's level, and foreign directors. The government must also refer to regulations in developed and developing countries that establish a minimum quota for the presence of female directors.

BOARD OF DIRECTORS' TENDENCIES TOWARD PROFITABILITY AND ENVIRONMENTAL PERFORMANCE IN INDONESIA yessica step; Muhammad Taufik
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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This study investigates the impact of board diversity on profitability and environmental performance. The PROPER ratings are designed to address the shortcomings in corporate social responsibility (CSR) disclosures. Moreover, Tobin's Q and business volume ensure consistency in sales and market performance. Consequently, this study contributes to understanding directors' tendency to profitability and/ or environmental concerns, resulting in tremendous corporate governance literature. BOD diversity includes gender, age, education level, expertise, and nationality. In total, 272 data were analysed in the panel data test from 68 companies in 2017-2020. There is a homogeneous composition of the board, which consists mostly of men, older people, bachelor's degrees, and locals. However, BOD expertise is quite heterogeneous. The presence of male and local directors can improve financial performance, but they delegitimise the environment. The old directors cause Tobin's Q to decline, and vice versa for local directors, but they are apathetic to the environment. Surprisingly, board education level improves environmental performance, while accounting expertise has the opposite effect, but they adversely affect financial performance. To attain Sustainable Development Goal No. 5 gender equality, the government must intervene in regulations while companies accommodated. The complex business, including profit and environmental performance, demonstrates the strategic importance of accounting expertise; hence, their proportion needs to be increased. Additionally, homogeneity affects performance stagnation; thus, younger, higher education (master) levels and more foreign directors need to be increased.

Microsoft Access-Based Accounting System Designated For Toko Indra Jessie Fircayanthi Oh; Muhammad Taufik
ConCEPt - Conference on Community Engagement Project Vol. 3 No. 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

The inadequate accounting recording system implemented at Toko Indra is because transactions are recorded manually. That impact the inefficiency and irrelevance of financial reports so that it can lead to inaccuracies and completeness of reports needed for decision-making. This community service aims to create an accounting system using Microsoft Access that scopes include form, bookkeeping system, and financial reporting. The methodology data collection was obtained from observation and interview with the partner. The outputs of the accounting recording system include a list of chart of accounting, suppliers, inventory form, purchases form, sales form, general journal form, income report, and financial position report. The output would guide SMEs in knowing inventory turnover and financial conditions not only cashflows. Therefore, SMEs can make better decision making to increase sales and monitoring the inventory.

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

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