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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Conference on Community Engagement Project (Concept)
Devi Fadila
Universitas Internasional Batam
Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Analysis of Governance Diversity and Audit Characteristics on Profitability Muhammad Taufiq; Devi Fadila
Journal of Applied Accounting and Taxation Vol 6 No 1 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i1.2872

Abstract

This study investigates governance diversity-consisting of female members and national diversity in the board of directors and audit characteristics-consisting of quality and audit tenure on profitability with two proxies, return on assets (ROA) and return on equity (ROE). The investigation uses a stewardship theory to explain the effectiveness of the fiduciary relationship between governance and stakeholders. The regression technique uses panel data with 2.151 data from companies listed on the Indonesia Stock Exchange in 2015-2019. This study demonstrates that audit quality has adverse implications for ROA, while other variables have no effect. It`s findings consistent that female members and audit quality reduce fiduciary relationship-meanwhile national diversity and audit tenure do not have any effect on ROE. This study laid to prove the rating of bad corporate governance and suggests to make disruption in corporate governance characteristics.
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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Abstract

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.
Co-Authors Muhammad Taufik