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All Journal Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Sarah Hanifa
Universitas Internasional Batam
Aerospace Engineering Arts Decision Sciences, Operations Research & Management Education Social Sciences Other

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Perancangan Sistem Informasi Akuntansi Berbasis Microsoft Access Pada Apotek Samaritan Muhammad Taufik; Sarah Hanifa
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

The Apotek Samaritan Singkawang uses a manual accounting system so that the information required cannot be on time, and can even lead to neglect of relevant and faithful representation. Therefore, our community service aims to design and produce a computerized accounting information system using Microsoft Access. We have conducted in-depth interviews with pharmacy owners and field observations. The resulting accounting information system includes a list of accounts forms, customer forms, inventory forms, supplier forms, purchase forms, debt payment forms, sales forms, general journal forms, and inventory adjustment forms. In addition, financial reports include balance statements, income statements, statements of financial statements, statements of changes in capital, purchase reports, sales reports, ending inventory reports, and accounts payable reports. All information systems are integrated with each other and become a relational database. Thus, the implementation of this community service has succeeded in improving the quality of bookkeeping of the Samaritan Singkawang Pharmacy, and can even be adopted by similar industries.
Implikasi Pengawasan Tata Kelola Terhadap Profitabilitas di Indonesia Muhammad Taufik; Sarah Hanifa
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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Abstract

Studi ini menganalisis implikasi pengawasan dari atribut tata kelola-yang mencakup jumlah dewan direksi, dewan direksi independen, jumlah komite audit, komite audit independen, kepemilikan institusional dan kepemilikan manajerial terhadap profitabilitas. Analisis menggunakan teori agency untuk menjelaskan temuan. Tekhnik regresi menggunakan data panel dengan rincinan 1.749 data dari perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Seluruh atribut tata kelola tidak memiliki implikasi terhadap return on asset (ROA) kecuali jumlah dewan direksi dan komite audit independen yang berpengaruh negatif dan signifikan. Paper ini menggaris bawahi buruknya tata kelola perusahaan di Indonesia sehingga mengkonfirmasi penurunan tata kelola perusahaan di Indonesia dan meningkatkan agency cost. Studi ini berkontribusi menunjukkan perlunya evaluasi regulasi dewan direksi yang tidak memiliki substansi dan perbaikan kualifikasi komite audit.
Co-Authors Muhammad Taufik