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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JUARA: JURNAL WAHANA ABDIMAS SEJAHTERA
Kodriyah Kodriyah
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences

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PERAN DEWAN PENGAWAS SYARIAH, KOMITE AUDIT DAN DEWAN KOMISARIS DALAM MENDETEKSI PRAKTIK MANAJEMEN LABA Kodriyah Kodriyah; Neneng Sri Suprihatin; Santi Octaviani
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 4 No. 2 (2017)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.735 KB) | DOI: 10.30656/jak.v4i2.251

Abstract

Perkembangan system perbankan yang berbasis syariah banyak bermunculan disebabkan pemerintah yang memberi kebijkan dual-banking system dalam Kerangka Arsitektur Perbankan Indonesia (API) untuk menghadirkan alternative jasa perbankan yang semakin lengkap kepada masyarakat Indonesia. Meskipun secara teoritis perbankan syariah beroperasi dengan sistem bagi hasil, dalam praktiknya terdapat kemungkinan bank syariah melakukan kebijakan manajemen laba. Berdasarkan peraturan Otoritas Jasa Keuangan tentang pelaksanaan Good Corporate Governance yang diharapkan dapat meminimalisir tindakan manajemen untuk melakukan praktik manajemen laba.Penelitian ini bertujuan untuk menganalisis peran dewan pengawas syariah, komite audit dan dewan komisaris dalam mendeteksi praktik manajemen laba di Bank Umum Syariah.Model penelitian dianalisis menggunakan Multiple Linear Regression. Metode pengumpulan data yang digunakan adalah metode dokumentasi data sekunder,dimana data dikumpulkan dan diolah dari berbagai sumber. Hasil akhir penelitian ini berdasarkan uji yang telah dilakukan Dewan Pengawas Syariah tidak dapat meminimalisir manajemen untuk melakukan praktik manajamen laba, peranan komite audit tidak berpengaruh terhadap manajemen laba sedangkan peranan dewan komisaris mampu memprediksi praktik manajamen laba.. Kata kunci: Dewan Pengawas Syariah, Komite Audit, Dewan Komisaris, dan Manajemen Laba.
PERINTISAN RUMAH BACA "SERA CENDEKIA" SEBAGAI UPAYA PENGEMBANGAN GENERASI GEMAR MEMBACA DI PERUMAHAN PURI KRAKATAU HIJAU CILEGON Ratu Erlina Gentari; Kodriyah Kodriyah; Herman Wijaya
JUARA: Jurnal Wahana Abdimas Sejahtera Volume 3, Nomor 1, Januari 2022
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1285.14 KB) | DOI: 10.25105/juara.v3i1.12934

Abstract

The main focus of this community service program is to provide socialization and pioneering of reading houses to children so that their love of reading grows, and that their love of reading becomes a necessity for seeking knowledge. This service activity was carried out at the Puri Krakatau Hijau Housing, Kotasari Village, Grogol District, Cilegon City, Banten Province. The condition of housing that does not have reading house facilities plus the location of the regional library is quite far, located in Cilegon City. This causes children to be reluctant to read, in addition, with the current Covid-19 pandemic condition which requires children not to leave the house or the surrounding environment. The Reading House "Sera Cendikia" is here to answer the problems that occur in the Puri Krakatau Hijau housing. The target to be achieved through this service program is the fulfillment of children's rights to education and so that children become fond of reading. The method used is the Glenn Doma Method, which is a method of teaching reading to children using flash cards so that children will have a sense of confidence, imagenative, and happyness. Education at the basic level is currently often neglected with information technology, even though it is precisely at the basic level that the role of learning begins to be applied, the results obtained are that there is an increase in learning outcomes with this method by 60% of learning.
Co-Authors Neneng Sri Suprihatin, Neneng Sri Ratu Erlina Gentari Santi Octaviani Wijaya, Herman