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All Journal Jurnal Akuntansi STIE Muhammadiyah Palopo Prosiding National Conference for Community Service Project
Piere Ricardo
Universitas Internasional Batam
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education

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PELATIHAN PENGELOLAAN KEUANGAN SECARA DIGITAL MELALUI APLIKASI AKUNTANSI PADA UKM TAMAN KOTA BATAM Wisnu Yuwono; Johny Budiman; Riskiyanto Riskiyanto; Santo Santo; Piere Ricardo; Jesni Jesni; Sindy Sindy; Agustini Fatmasari; Lydia Lestari; Yessica Stephanie Lim
National Conference for Community Service Project (NaCosPro) Vol 2 No 1 (2020): The 2nd National Conference of Community Service Project 2020 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v2i1.1190

Abstract

The purpose of this community service program is to assist SME in Taman Kota Batam in managing digital finance with application. The use of accounting application makes it very easy for SMES to generate financial reports automatically. In the implementation of this community service program, we made a direct visit to our partners in the Taman Kota and asked about their bookkeeping system, conducted an analysis of the data obtained, conducted an application test, and provide training to partners for the operation of SME accounting application in one semester. The result of implementation showed that SMEs problems can be solved digitally in financial records, saving quite a lot of time, and making it easier to classify money for every expenditure and income transactions.
PENGARUH INDEPENDENSI DAN KOMPENSASI DIREKTUR DI PERUSAHAAN KELUARGA TERHADAP MANAJEMEN LABA RIIL Piere Ricardo; Iskandar Itan
Jurnal Akuntansi Vol 9, No 1 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v9i1.1286

Abstract

ABSTRAK Studi ini menyelidiki manajemen laba riil di perusahaan keluarga dan meneliti lebih lanjut efek moderasi dari independensi komisaris dan kompensasi dewan. Berdasarkan sampel dari perusahaan publik non-keuangan selama 4 tahun (2017-2020) di indonesia, jumlah sampel yang diterima adalah 209 perusahaan. Hasil pada penelitian indonesia kepemilikan keluarga tidak berpengaruh terhadap manajemen laba riil di Indonesia. Selanjutnya, pada penelitian sebelumnya menemukan bukti bahwa komisaris independen dan kompensasi dewan keduanya dapat mengurangi manajemen laba di perusahaan keluarga. Temuan kami menunjukkan bahwa independen komisaris tidak berpengaruh terhadap manajemen laba riil, namun kompensasi dewan dapat memoderasi hubungan antara kepemilikan keluarga dan manajemen laba riil.Kata kunci: Kepemilikan keluarga; manajemen laba riil; independen komisaris; Kompensasi dewan ABSTRACT This study investigated real earnings management in family firms and the moderating effect of commissioner independence and board compensation. Based on the sample of non-financial public companies for 4 years (2017-2020) in Indonesia, the number of samples received is 209 companies. The result of the indonesian research on family ownership have no effect on real earnings management in indonesia. Furthermore, previous studies have found evidence that independent commissioners and board compensation can both reduce profit management in family companies. Our findings shows that independent commissioners have no effect on real earnings management, but board compensation may moderate the relationship between family ownership and real profit management.Keyword: Family firm; real earnings management; commissioner’s  independent; board’s compensation
Co-Authors Agustini Fatmasari Iskandar Itan, Iskandar Jesni Jesni Johny Budiman Lydia Lestari Riskiyanto Riskiyanto Santo Santo Sindy Sindy Wisnu Yuwono Yessica Stephanie Lim