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Analysis of the Distinction of Earnings Management between Islamic and Conventional Stocks Markets in the Consumer Goods Industry in Indonesia Titin Agustin Nengsih; Nofrianto Nofrianto; Ahmad Syukron Prasaja; Sri Rahma; Nurfitri Martaliah; M. Taufik Ridho
Esensi: Jurnal Bisnis dan Manajemen Vol 11, No 2 (2021)
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/ess.v11i2.23062

Abstract

Analysis of earnings management is carried out to achieve profit targets applied in financial statements management. This study analyzes the difference between earnings management in the consumer goods industry sector, Islamic and conventional stocks. Data is on financial statements and annual reports of manufacturing companies on IDX in 2016-2019 as many as 19 sharia and 10 non-sharia issuers. This research uses analysis of the independent samples test of earnings management, current tax burden, firm size, managerial ownership, and leverage both Islamic and Conventional stocks. The results show a significant difference in several variables in earnings management between two markets, i.e., Islamic and Conventional Stocks, which are current tax burden, managerial ownership, and leverage in manufacturing companies in the consumer goods industry in Indonesia in the period of 2016-2019
Inkubasi Usaha Kemitraan untuk Mendukung Wisata Alam Berkelanjutan di Desa Tlogo, Wonosobo Adi Nugroho; Aziz Setyawijaya NP; Shavira Nofi Safitri; Suryaning Prastuti; M. Taufik Ridho; Ayu Dini Kartika Putri
Jurnal Pengabdian dan Pengembangan Masyarakat Vol 4, No 1 (2021): MEI 2021
Publisher : Pengabdian dan Pengembangan Masyarakat Sekolah Vokasi UGM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jp2m.55301

Abstract

Sustainable tourism maintains the balance between environment, social and economy. Sustainable tourism development requires participation from broader group of people. The program aims to develop community economic business partnerships as a suporting system for an ecotourism site, as what has been implemented in Wisata Alam Seroja which is located in Tlogo, Wonosobo. The village is situated in the hills of Dieng and has views of the Telogo Menjer and the nature of Bukit Seroja. The destination has been opened since 2015 and has only benefited the Tourism Awareness Community Group (Kelompok Sadar Wisata or POKDARWIS). The development of sustainable nature tourism is expected to provide and to make an impact for wider community. Incubation method was employed to empower the Community Economic Business Group (Kelompok Usaha Ekonomi Masyarakat Desa or KUEMD). The KUEMD consists of POKDARWIS, farmer group, culinary group, art group and craft group. The program was held from January 2019 to February 2020 and as a result the partnership of the KUEMD of Tlogo is able to become a support system for Wisata Alam Seroja. The program has also successfully connected Wisata Alam Seroja with two tourism marketplaces; Traval.co and Selenago.com.
Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Keterlambatan Laporan Keuangan Perusahaan Yang Terdaftar Di Jakarta Islamic Index Tahun 2019 – 2021 Efriyadi Efriyadi; Elyanti Rosmanidar; M. Taufik Ridho
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 1 No. 6 (2023): November : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v1i6.375

Abstract

Financial information will have benefits if it is delivered on time to the user, which is closely related to agency theory, where in agency theory it is explained that the owner supervises the agency (employees) so that it can perform more efficiently. The value of timeliness of financial reporting is important for the level of usefulness of the report. This research aims to examine profitability and company size on delays in company financial reports. This research sample consists of 12 companies with 36 financial report data registered with JII for 2019-2021. To test the hypothesis, secondary data was used using the purposive sampling method. The data analysis technique uses multiple linear regression analysis. The results of the analysis show that the profitability variable has a significance value of 0.036, which means that hypothesis X1 has a positive effect on delays in the company's financial reports because the significance value is less than 0.05. The company size variable has a significance value of 0.001, meaning that hypothesis X2 has a significant effect on variable Y because the significance value is less than 0.05
Pengaruh Pembiayaan KUR Terhadap Perkembangan Usaha Mikro Kecil Menengah (UMKM) Jelutung Pada Bank BSI KC Gatot Subroto Kota Jambi Zamharir Zamharir; A.Tarmizi M.H.I; M. Taufik Ridho
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 2 No. 1 (2024): Januari : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v2i1.463

Abstract

This thesis is a study that examines the influence of People's Business Credit (KUR) on the development of Jelutung micro, small and medium enterprises (MSMEs) at Bank BSI Kc Gatot Subroto, Jambi City. The purpose of this thesis is to be able to find out the effect of people's business credit (KUR) on the development of MSME businesses and to be able to find out the amount of contributions made by KUR to the business development of customers of Bank Syariah Indonesia Kc Gatot Subroto Jambi City.In this study using quantitative methods with data collection techniques namely observation, questionnaires and documentation. Which is the questionnaire itself as an instrument in collecting data. Then a validity test and reliability test were carried out to ensure the accuracy of each question item in the questionnaire to be used in collecting data. After that, a classic assumption test was carried out to ensure the soundness of the data and a hypothesis test in the form of a (t) test, simple linear regression test and test for the coefficient of determination (R2).The results of this study are as follows: (1) People's Business Credit (KUR) has a significant and positive effect on customer business development as evidenced by the significance of KUR of 1.68107 > 0.05 and also the value of the simple regression results which obtains a value of 0.554 which indicates a positive number so that the influence that KUR has is good or positive on the development of the customer's business. (2) The contribution made by KUR to the development of the customer's business is 0.47.8 or 47.8% and the remaining is 0.552. Or 52.2% is influenced by variables or other factors not mentioned in this study.