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Analisis Pengaruh Generasi Keluarga dan Kontrol Keluarga terhadap Pengungkapan Sukarela dimoderasi oleh Koneksi Politik Tania Aulia Warni
Jurnal Ekonomi dan Bisnis Vol 23, No 2 (2022): JURNAL EKONOMI DAN BISNIS
Publisher : Department of Management, Faculty of Economics, Universitas Islam Sutan Agung, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ekobis.23.2.115-124

Abstract

Penelitian ini bertujuan untuk menyelidiki dampak generasi keluarga dan kontrol keluarga pada pengungkapan sukarela di perusahaan keluarga yang dimoderasi oleh koneksi politik. Pada penelitian ini sampel yang digunakan sebanyak 231 perusahaan keluarga yang telah terdaftar pada Bursa Efek Indonesia dari tahun 2016-2021 dan metode purposive sampling digunakan dalam memilih data ini. Regresi panel adalah pengujian yang dipilih untuk pengujian data laporan keuangan tahunan masing-masing perusahaan. Hasil yang diperoleh dari penelitian ini adalah generasi keluarga tidak berpengaruh terhadap kualitas pengungkapan sukarela. Kontrol keluarga memiliki pengaruh signifikan negatif pada kualitas pengungkapan sukarela. Generasi keluarga yang dimoderasi oleh koneksi politik dan kontrol keluarga yang dimoderasi oleh koneksi politik menunjukkan bahwa tidak ada efek yang signifikan pada kualitas pengungkapan sukarela.
Accounting Recording System Design at Harapan Jaya Workshop Ivone Ivone; Tania Aulia Warni
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

Abstract

Harapan Jaya Workshop is a business engaged in the work and service of lathe welding on heavy equipment, car equipment, PT / factory goods and shipping. Harapan Jaya has been running for twelve years but still has a fairly traditional accounting system. Harapan Jaya Workshops still use a simple recording system that uses a book to record business transactions. Recording using only this book causes ineffectiveness in recording transactions. Things that often occur include reporting errors such as payment recapitulation, errors occur in data recording due to manual data recording. From the problems above aims to assist the owner in running and managing finances. As well as helping the Workshop to design an accounting recording system to make financial reports that are accurate, neat and correct. Interview is a method used to collect the necessary data. The system used in this project is Microsoft Access. The project was carried out for 5 months from august to december. The budget used in this project is 5 million, including costs for transportation, food, internet and others. This system will provide recording forms for cash disbursement transactions, purchases, sales, and inventory recording. The result of this research is to produce complete and accurate financial reports consisting of profit and loss reports, purchases, sales, remaining inventory, and trial balance.