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All Journal Journal of Accounting and Investment SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Scientific Journal of Reflection : Economic, Accounting, Management and Business
Kadlina, Kadlina
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Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The impact of audit committee effectiveness on the relationship between company performance and readability of disclosures: a laboratory experiment Munandar, Agus; Kadlina, Kadlina
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v25i3.21884

Abstract

Research aims: This paper investigated the impact of audit committees on the relationship between company performance and disclosure readiness.Design/Methodology/Approach: Some research suggested that poorly performing companies often present their performance positively but use complex, less accessible language. This can be detrimental to market participants. The study explored the moderating role of audit committees in this relationship using a laboratory experiment. Participants, including employed students, were placed in scenarios with varying company performance and audit committee effectiveness and tasked with simulating financial disclosures.Research findings: The findings revealed that effective audit committees enhance disclosure readability and significantly moderate the relationship between company performance and disclosure readability. High-performing companies tend to use simpler language, while poorly performing companies often employ complex language to obscure their performance.Theoretical contribution/Originality: This research contributes to the literature by highlighting the role of audit committee effectiveness in ensuring transparent and clear financial disclosures. It extends previous findings by emphasizing different disclosure strategies based on performance and the critical role of audit committees in curbing obfuscation by underperforming firms.Practitioner/Policy implication: The results underscored the importance of audit committee effectiveness in improving corporate governance and maintaining investor trust. Policymakers should promote audit committee independence and expertise to ensure higher standards of disclosureResearch limitation/Implication: The study's use of employed students limits generalizability to professional accountants. Nonetheless, it provides valuable insights into the influence of audit committees on disclosure readability, offering a basis for future research.
Pelatihan management by exception untuk peningkatan kapasitas manajerial pengobat tradisional Munandar, Agus; Kadlina, Kadlina; Restuwangi, Reginda Sri
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 1 (2025): January
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i1.32132

Abstract

AbstrakPengobatan tradisional telah berkembang pesat sebagai alternatif pengobatan modern, sehingga memerlukan peningkataan kemampuan pengelolaannya secara modern. Kapabilitas manajerial yang profesional menjadi hal yang penting bagi para pengobat tradisional untuk meningkatkan proses manajerial yang berkemajuan. Kegiatan pengabdian ini bertujuan untuk membekali para pengobat tradisional tentang implementasi management by exception sebagai upaya untuk peningkatan kapasitas manajerial. Management by exception merupakan metode manajerial yang berfokus pada hal-hal yang tidak sesuai dengan standar yang telah ditetapkan. Implementasi management by exception dapat meningkatkan kapabilitas pengobat tradisional untuk pengelolaan entitas bisnis secara profesional sehingga meningkatkan laba organisasi. Metode pelaksanaan pengabdian menggunakan pendekatan hands on training untuk memastikan para peserta dapat secara aktif mempelajari dan menerapkan konsep manajerial berbasis penyimpangan. Mitra kegiatan pengabdian adalah para pengobat tradisional yang berfokus pada pengobatan alternatif. Hasilnya, berdasarkan data post test, menunjukan bahwa para peserta mampu memahami dan menerapkan pendekatan manajerial management by exception dengan baik. Kata kunci: pelatihan; pengobatan tradisional; kapasitas manajerial; management by exception Abstract Traditional medicine has evolved significantly into modern alternative medicine, necessitating enhanced managerial capabilities to support this transformation. Strenghtening professional management skills is essential for traditional healers to improve their operational and strategic processes. This community service initiative aims to equip traditional healers with knowledge and practical skills in management by exception (MBE) as a means to enhance their managerial competence. MBE is a managerial approach that emphasizes addresing activities that deviate from predefined standards. The implementation of management by exception can strenghten the capabilities of traditional healers to manage their business entities professionally, thereby improving organizational efficiency and profitability. The program adopts a hands-on,  enabling participants to actively engage with and apply the principles of deviations-focused management. The partners involved in this community service activity are traditional healers specializing in alternative medicine. Post-test data indicate that participants successfully understood and applied the MBE approach in their managerial practices. Keywords: training; traditional medicine; managerial capacity; management by exception
EFEKTIVITAS DIGITALITASI INFORMASI AKUNTANSI TERHADAP KINERJA KEUANGAN DI USAHA VALUTA ASING Kadlina, Kadlina; Munandar, Agus
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i2.846

Abstract

This article intends to know Effectiveness of Digitalization an Accounting Information of Financial Performance in foreign exchange business. There are 5 system and website that used by company, for process the data until finish the report (Accurate), for attandance purpose and payroll system (Greatday), for daily transaction and profit target achievement (operating project system) with customer database, include 2 public service websites managed by the Government: (DJP online for tax), Bank Indonesia (Laporan Kegiatan Usaha/LKU). In this research, used qualitative method analysis by data before and after using Accounting Information system in company.
WORKSHOP PENERAPAN ABC DAN BEP UNTUK PENINGKATAN LABA BAGI PARA PARICARA Munandar, Agus; Sugiyanto, Didik; Maratis, Jerry; Kadlina, Kadlina
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 4 (2023): December
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i4.26851

Abstract

ABSTRAKArtikel bertujuan untuk memberikan deskripsi pelaksanaan workshop tentang implementasi Activity Based Costing (ABC) bagi para pelaku pengobatan tradisional (paricara). Berdasarkan data statistik, pengobatan tradisional telah menjadi alternatif utama bagi layanan kesehatan modern di Indonesia, terutama di daerah-daerah yang sulit dijangkau oleh kesehatan modern. Implementasi metode Activity Based Costing (ABC) diharapkan mampu meningkatkan laba bagi para pelaku pengobatan tradisional. Metode pengukuran keberhasilan workshop menggunakan one group pretest-posttest design dengan melibatkan 20 peserta. Hasil pengujian menunjukan bahwa implementasi metode ABC mampu meningkatkan akurasi penentuan biaya produksi, sehingga berdampak positif terhadap peningkatan laba para pelaku pengobatan tradisional. Kata kunci: pengobatan tradisional; activity based costing; laba; perhitungan biaya; peningkatan profitabilitas. ABSTRACTThis article aims to delineate the implementation of workshop focused on the application of Activity Based Costing (ABC) for practitioners of traditional medicine (paricara). Based on statistical data indicate that traditional medicine has emerged as a viable alternative to modern healthcare services in Indonesia, particularly in regions with limited access to modern medical facilities. The adoption of the ABC is anticipated to enhance profitability for traditional medicine practitioners. The efficacy of workshop is asses using a one-gorup pretest and post tes design involving 20 participants. Results demonstrate that the application of the ABC method significantly improves the accuraccy of production cost, thereby positively influencing profit margins for practitioners of traditional medicine. Keywords: traditional medicine, activity based costing; profit; cost calculation; profitability enhancement
Co-Authors Agus Munandar, Agus Didik Sugiyanto Maratis, Jerry Restuwangi, Reginda Sri