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All Journal Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Prosiding National Conference for Community Service Project
Cing Mei
Universitas Internasional Batam
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education

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Perancangan Sistem Pencatatan Persediaan Berbasis Macro Visual Basic For Applications (Vba) Microsoft Excel Pada Toko Okindo Jaya Herman Herman; Cing Mei; yandi Suprapto; Hesniati Hesniati; Muhammad Taufik; Dewi Khornida maherni; Grace Geovanni; Viviani Viviani; Firman Adiyasa; Kendri Setiawan
National Conference for Community Service Project (NaCosPro) Vol 3 No 1 (2021): The 3rd National Conference of Community Service Project 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v3i1.6033

Abstract

Toko Okindo Jaya merupakan sebuah usaha yang didirikan pada tahun 2001 oleh Bapak Okta Eka Putra yang bergerak dalam bidang distributor pipa dan triplek. Toko ini terletak pada Jalan Pemuda Gang Kencana No. 23, Kota Tanjung Pinang, Provinsi Kepulauan Riau. Berdasarkan hasil wawancara, kami mengetahui bahwa hingga saat ini mitra masih menggunakan metode manual atau tradisional dalam mengendalikan persediaannya. Akibatnya yaitu mereka mengalami kesusahan dalam pencatatan, perhitungan stok persediaan, memakan waktu yang lama dalam mencari data persediaan, serta sulit untuk mengetahui jumlah persediaan secara real time. Dengan permasalahan yang ada, kami memustukan untuk merancang sebuah sistem pencatatan persediaan berbasis Macro Visual Basic for Applications (VBA) Microsoft Excel untuk Toko Okindo Jaya. Tujuan merancang sistem ini yaitu kami ingin membantu mitra memanajemen persediaannya dengan waktu yang singkat dan efisien, menghasilkan informasi persediaan yang lebih akurat dan informatif sehingga Toko Okindo Jaya dapat beroperasi lebih optimal. Sistem ini dirancang dengan metode difusi iptek, substitusi iptek, dan metode waterfall. Hasil luaran berupa sistem pencatatan persediaan ini dapat merekap seluruh data persediaan baik persediaan yang masuk maupun keluar sehingga mitra dapat mengetahui jumlah persediaan secara real time. Disamping itu juga terdapat fitur pengingat mengenai stok persediaan yang akan habis yang dapat membantu mitra dalam perencanaan pengisian kembali stok dengan tepat
Pengaruh Kepemilikan Keluarga Dalam Memoderasi Dewan Direksi Wanita Dan Komite Audit Wanita Terhadap Manajemen Laba Cing Mei; Mardianto Mardianto
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 19, No 2 (2023): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v19i2.3190

Abstract

Agency theory explains the relationship between investors and management in which more information is owned by management, so it is often misused as an encouragement to engineer earnings according to their interests, which are known as earnings management. The purpose of the study was to examined the influence of female board of directors, female independent directors, and female audit committee on earnings management. In addition, also examined family ownership as moderation in the relationship of female board directors, female independent directors, female audit committee on earnings management. This study uses a quantitative type approach which was analyzed using the panel regression method through the EViews application. The sample in this study was 1.220 data with a total source of 349 non-financial companies that listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2022 which were determined based on purposive sampling method. The results showed (i) the higher percentage of women on the board of directors, the lower potential earnings management practices; (ii) there are no significant relationship was found between of female independent directors and earnings management; (iii) the higher percentage of female audit committee, the lower potential earnings management practices; (iv) Family ownership as moderation can only weaken the relationship of the female board of directors to earnings management, in other words, the leadership role of women in the board of directors is not optimal in family companies.
Co-Authors Firman Adiyasa Grace Geovanni Herman Herman Hesniati Hesniati Kendri Setiawan Mardianto, Mardianto Marheni, Dewi Khornida Muhammad Taufik Viviani Viviani Yandi Suprapto