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All Journal Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Nurohmayni Putri
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Pengaruh Direktur Perempuan Terhadap Agency Cost dan Management Disscussion and Analysis Sebagai Variabel Moderasi Masthuroh Masthuroh; Nurohmayni Putri; Siti Rahmiati
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 1 No. 3 (2023): JULI : Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v1i3.1025

Abstract

This study examines the influence of female directors on agency costs, which is an important issue in corporate governance. And Management Discussion and Analysis as moderator. Female directors on agency costs. Using a sample of manufacturing companies registered in Indonesia in 2019-2021. In this study, it was measured using regression. Our findings provide evidence that the appointment of female directors can improve corporate governance, but does not affect or reduce agency costs. Meanwhile, the Management Discussion and Analysis variable is not able to moderate or strengthen the influence of the female director variable on agency costs, so that in further research we can add other variables related to corporate governance.
Penyuluhan Penyusunan Akuntabilitas dan Transparansi Keuangan Pada SDN 1 Aji Jaya KNPI Nurohmayni Putri
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 1 No. 2 (2023): Juni : Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v1i2.1003

Abstract

This community service activity aims to increase understanding and ability in preparing accountable and transparent financial reports at SDN 1 Aji Jaya KNPI. Through this outreach, it is hoped that the school can manage school operational assistance funds more effectively and efficiently and can properly account for them to interested parties. In this activity, lecturers from the Mitra Indonesia University Faculty of Business Study Program provided practical guidance and training to teachers and school staff, including direct practice in preparing financial reports based on real cases in schools. Evaluation is carried out through an assessment of financial reports prepared by participants as well as feedback from participants regarding counseling materials and methods. The results include increased understanding of teachers and school staff regarding financial accountability and transparency, the realization of accountable and transparent financial reports at SDN Aji Jaya KNPI, as well as increased trust from parents and other parties in the management of school operational assistance funds. Through this effort, it is hoped that it can increase accountability and transparency in financial management at the school, as well as optimize the use of school operational assistance funds to improve the quality of education.
Co-Authors Masthuroh Masthuroh Siti Rahmiati