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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Conference on Community Engagement Project (Concept)
Ristiani Hastuty
Universitas Internasional Batam
Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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The Effect of Corporate Social Responsibility on Profit Management Registered in Indonesian Stock Exchange Sukiantono Tang; Ristiani Hastuty
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 2 (2022): November 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i2.7784

Abstract

In the present day many companies have implemented social responsibility programs with the aim of attracting the attention of investors. With social responsibility activities, the company can minimize the act of manipulating a company report. Agency theory is related to the delivery of company information from managers to the company principal. The benefits that will be provided to the company are contributing company knowledge to social responsibility activities where these activities can trigger activities from profit management. The data obtained as many as 352 samples of companies have financial statements and sustainability reports that have been published by the IDX in the range of 2017 - 2021 using panel data regression in determining research data analysis.  Based on the results of this study, it proves that there is no significant influence of corporate social responsibility which consists of 7 elements, including corporate governance, human rights, labor relations, the environment, fair practices, measures of consumer expectations and community involvement in profit management in companies listed on the IDX.
Design Of Internal Control System, Accounting Recording, And Financial Reporting Nara Car Rental Sukiantono Tang; Ristiani Hastuty
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

This study reports on the application of an accounting system that has been made to the Nara car rental company. Data processing comes from observations, interviews and written and oral literature. The data is then analyzed to design an accounting-based system on Microsoft Access. The learning stages are carried out virtually through the zoom, whatsapp, power point applications and non-virtual learning is carried out 3 times a month at the company. After carrying out the observation, the researcher will focus on developing an accounting system and internal control at the Nara car rental company. So, when making financial reports the admin does not take a long time to make financial reports. Then, the owner will find it easier to see prospects regarding the state of the company.
Co-Authors Tang, Sukiantono