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All Journal Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept) Conference on Business, Social Sciences and Technology (CoNeScINTech)
Meiga Putri Antoni Ang
Universitas Internasional Batam
Aerospace Engineering Arts Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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THE INFLUENCE OF CORPORATE GOVERNANCE AND OWNERSHİP STRUCTURE ON FİRM PERFORMANCE: FAMİLY VS. NON-FAMİLY FİRMS REGİSTERED İN INDONESİA STOCK EXCHANGE Ivone Ivone; Meiga Putri Antoni Ang
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 2 No 1 (2022): The 2nd Conference on Management, Business, Innovation, Education and Social Scie
Publisher : Universitas Internasional Batam

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Abstract

Corporate governance, especially the distinctive of the board of directors owned by family firms, is contrast from non-family firms. A family company is a company where in its activities there is family involvement in company management decisions and the involvement of family members in board positions. The differences placed on the distinctive of the board of directors are expected to deploy as companion roles and counselling differently, so that the level of differentiation of the board can be defined in a diversity of characteristics in the category of gender and independent directors that will ultimately affect the firm’s performance. Family firms have characteristics in their ownership that show a different concentration impact on the firm’s performance when it’s in comparison to non-family companies. Therefore, this purpose of study is to analyse the influence of corporate governance and ownership structure among family firms and non-family firms on Companies recorded on the Indonesia Stock Exchange (IDX) in the period 2016-2020. This research technique uses panel regression results and test results using F test results, t tests, and coefficients of determination. This research technique uses panel regression results and test results using F test results, t tests, and coefficients of determination. The results showed that women's involvement had no significant effect on firm performance across the company, but had a significant negative effect on the performance of family firms and had a positive effect on the performance of non-family companies, and in ROA measurements in corporate performance, family companies were superior. But in Tobin's Q measurements, non-family companies are superior.
DESIGN AND IMPLEMENTATION OF ACCOUNTING AND FINANCIAL REPORTING SYSTEM AT PT. MUSTIKA INDO KEPRI Ivone Ivone; Meiga Putri Antoni Ang
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Business in Batam, especially Micro, Small, and Medium Enterprises (MSMEs) often ignore the accounting recording system. Even though they using the system, the system is not applicable in accordance with the Financial Accounting Standard of Micro Small and Medium Entity (SAK-EMKM). By not following the system, many MSMEs do not know exactly the state of the company and only attach to the company’s profit. The company is also will be difficult to make decisions because there are no clear and correct financial statements. As one of the MSMEs in Batam, PT. Mustika Indo Kepri has been running for approximately 10 years, but the managed of accounting system is still done manually. Such recording is less efficient, causing financial reporting to provide less accurate information. Inaccurate reporting can make it difficult to find previous transactions and can also lead to frequent differences between record keeping and physical inventory. The data collection techniques are used start from the process of interviewing, observation and documentation with business owners in the period from September to December 2021. Systems designed using Microsoft Access are able to manage reports such as transaction of cash equivalents, purchase and sales transactions, general journal entry, journal recording adjustment, closing journal entry and inventory recording. So that the processed report will produce a statement of financial position, income statement, statement of change in equity, cash flow statement, and inventory statement
Business Risk Management Planning for Junior Auditor Positions in Public Accounting Firms Meiga Putri Antoni Ang; Wisnu Yuwono
Conference on Business, Social Sciences and Technology (CoNeScINTech) Vol 3 No 1 (2023): Conference on Business, Social Sciences and Technology (CoNeScINTech)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/conescintech.v3i1.8511

Abstract

The role and position of public accountants such as auditors are criticized for doubting their professionalism and independence. This condition results in the potential become high risks in KAP, the risks also affect the author who serves as a Junior Auditor at Public Accounting Firm. In this case, the author plans business risk management in the work of the Junior Auditor position to minimize the risk of material errors in doing his work. The research method uses the results of interviews and brainstorming, the results of which are used as events that become the object of research on potential risks that are likely to arise if these risks occur. The results of the event will form a risk register which will be an input in making Qualitative Risk Identification. The results of the study are 5 types of risk events and triggers that occur in Public Accountant, namely; complex transactions (high risk), uncooperative clients (medium risk), high audit schedule (medium risk), final approval audit report (medium risk), and business audit risk (medium risk).
Co-Authors Ivone, Ivone Wisnu Yuwono