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Accounting Recording System Design At Bentely Tyre Repair Shop Olga Yolenta; Sari Dewi
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

There are no financial recording at Bentley Tyre Repair Shop. The Bentley repair shop also does not provide receipts for sales or revenue. To solve the problem, a computer based accounting system was created. The system was created using Microsoft access which produces financial reports in the form of inventory cards, profit or loss reports, purchase reports, income reports, sales reports, and statements of financial reports. The output would guide the repair shop in knowing their profit and inventory. System design is carried out according to the needs and requests of MSME owners, so that the system can be run easily and produces accurate information.
DOES CORPORATE GOVERNANCE AFFECT CORPORATE FINANCIAL PERFORMANCE? THE MODERATING ROLE OF BOARD CONNECTION POLITIC Olga Yolenta
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc
Publisher : Universitas Internasional Batam

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Abstract

This study aims to determine the effect of corporate governance on company performance with political connections as moderation. Corporate governance assessment variables include the women's board and board size. The company's performance variable is measured by Return on Assets (ROA). The population of this study are companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a total sample of 395 data. Research data were obtained from financial and annual reports published on the official website of each company. Panel regression is used as a data analysis method in this study. The results of the study show that there is a significant positive effect on the board size variable on company performance. In contrast to the female board variable which has no significant effect on company performance.