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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Akademi Akuntansi (JAA) Conference on Community Engagement Project (Concept)
Lisa Lim
Universitas Internasional Batam
Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Perkembangan Akuntansi Thailand dan Analisis Shenanigans pada Perusahaan Group Lease Natalis Christian; Veronica Veronica; Lisa Lim
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i2.475

Abstract

Thailand is ASEAN country that managed to escape colonialism. However, like Anglo American countries, the country's accounting system emphasizes the transparency and information needs of investors. After the 1997 financial crisis, Thailand reformed to improve government cooperation and investment competition. Thailand's economy is recovering rapidly and is showing good growth. Due to economic growth, the poverty rate also fell. There are types of Thai state accounting standards namely International Financial reporting standards (IFRS) and Thai accounting standards (IFAC). The current development of accounting has to do with manipulation in the company's financial statements. A financial shenanigan is a false statement about the status and financial performance in a financial statement. Financial fraud can be a minor violation, such as through the free interpretation of accounting principles where it has 7 categories of shenanigans. In this discussion, the author presented an analysis of accounting progress in Indonesia with Thailand and analyzed 7 shenanigans to manipulate financial statements in Thai state companies. In this article take the company that makes the selected object that is the Group Lease company. This Group Lease is one of the companies originating from Thailand which is engaged in financing services. This method of research shows that group lease companies manipulate shenanigans 2.
Tanggung Jawab Sosial Dan Risiko Sistematis: Efek Moderasi Dari Fleksibilitas Keuangan Dan Investasi Penelitian Dan Pengembangan Anita Anita; Lisa Lim
Jurnal Akademi Akuntansi Vol. 4 No. 2 (2021): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v4i2.18188

Abstract

The study is conducted with the aim of examining the effect of corporate social responsibility on systematic risk in companies listed on the IDX for the period of 2016-2020. This study adds financial flexibility and research and development investment as moderators which are still remain unexplored in Indonesia. This research is expected to be able to make investors consider social responsibility as a factor in making investment decisions. The data taken are stock prices, annual reports and sustainability reports which are secondary data. Data collection using purposive sampling method with certain criteria so that the number of samples in this study amounted to 43 companies. In testing the hypothesis using panel data regression analysis techniques with eviews. The results of the regression analysis show that the existence of corporate social responsibility has a significant positive effect on systematic risk. The moderating variable of financial flexibility does not affect the relationship between CSR and systematic risk. Then the research and development investment variables weaken the relationship between CSR and systematic risk. Therefore, management is expected to pay attention to R&D investment in making CSR policies. This study explains that R&D investment is one of the important roles in company sustainability.
DESIGN ACCOUNTING RECORDING AND FINANCIAL REPORTING SYSTEM AT ANEKA PANCING STORE Lisa Lim; Anita Anita
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to design an accounting recording and financial reporting system to reflect the actual business conditions for Aneka Pancing Store. So far, owner has only done manual accounting records in books where the owner faces difficulties in determining right profit or loss. Beside that, manual recording activities take a lot of time and it is difficult to track old data. This research will be start by observing and interviewing the person concerned to analyze the operational activities and existing problems deeply. Next, the author will carry out the implementation and evaluation process. The authors will design an accounting record system using the Microsoft Access program. The system is designed as starting from the user recording daily transactions which will become a database where the database will automatically generate financial reports. The financial reporting system is expected to assist in accurate and more efficient recording of operational activities. Hence the results of the financial statements are in accordance with applicable accounting standards.
Co-Authors Anita Anita Christian, Natalis Veronica Veronica