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All Journal Jurnal Akuntansi Multiparadigma Kajian Akuntansi DEDIKASI: Community Service Reports SWARNA
Dian Perwitasari
Universitas Sebelas Maret
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Physics Social Sciences Other

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STRUKTUR KEPEMILIKAN, KARAKTERISTIK PERUSAHAAN, DAN MANAJEMEN LABA Dian Perwitasari
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (970.301 KB) | DOI: 10.18202/jamal.2014.12.5032

Abstract

Abstrak: Struktur Kepemilikan, Karakteristik Perusahaan, dan Manajemen Laba. Penelitian ini menguji apakah terdapat pengaruh struktur kepemilikan institusional, terkonsentrasi, profitabilitas, dan ukuran perusahaan terhadap manajemen laba. Penelitian ini menggunakan 335 sampel perusahaan pada periode 2012 dan 356 sampel perusahaan pada periode 2013 yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode analisis regresi multipel. Hasil menunjukkan bahwa kepemilikan institusional dan terkonsentrasi tidak memiliki pengaruh signifikan terhadap manajemen laba. Profitabilitas memiliki pengaruh positif signifikan terhadap manajemen laba, sementara ukuran perusahaan memiliki pengaruh negatif signifikan terhadap manajemen laba.Abstract: Ownership Structure, Firm Characteristics, and Earnings Management. This research is aimed to test whether there is an effect of institutional, concentrated ownership structure, profitability, and firm size toward earnings management. This research uses 335 samples in 2012 and 361 samples in 2013 of listed companies in Bursa Efek Indonesia. Multiple regression method that was employed found that institutional and concentrated ownership structure have no significant effect on earnings management, profitability has positive significant effect to earnings management, meanwhile, size firm has negative significant effect to earnings management.
Optimalisasi TPACK Melalui Insersi Video Pembelajaran Berbasis Pendidikan Anti Korupsi Pada Mata Pelajaran Sosiologi Bagas Narendra Parahita; Khresna Bayu Sangka; Okta Hadi Nurcahyono; Lies Nurhaini; Estetika Mutiaranisa Kurniawati; Dian Perwitasari; An Nurrahmawati; Agung Nur Probohudono; Saktiana Rizki Endiramurti
DEDIKASI: Community Service Reports Vol 4, No 2 (2022): DEDIKASI: Community Service Report
Publisher : FKIP Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/dedikasi.v4i2.62372

Abstract

A teacher's ability to adapt to technology is tested when there is a significant change from face-to-face to distance learning. The most important thing is the teacher's effort to direct the attitudes and skills of students during online learning. The Technology, Pedagogy, Content Knowledge (TPACK) approach can be a solution to provide opportunities for educators to synergize anti-corruption education in learning practices. In this activity, anti-corruption education in sociology subjects was carried out using the TPACK framework approach. The service's target is the lecturers of sociology subjects in Surakarta. The method of implementing this service consists of several activities, including focus group discussion (FGD) offline to observe community needs. Then proceed with an online meeting through a zoom meeting to deliver general anti-corruption education materials and training asynchronously through the google classroom platform for 32 lessons for the benefit of training in anti-corruption education content analysis and anti-corruption learning model innovation. The preparation of anti-corruption education-based learning videos is carried out. The results of the activities were an increase in the ability of teachers to design anti-corruption learning innovations in sociology subjects and an increase in the ability of teachers to compile sociology learning videos by strengthening content knowledge of anti-corruption education insertions.
Corporate Governance and Strategic Disclosure Practice: Evidence from Indonesia Agung Nur Probohudono; Krisnadi Permana; Dian Perwitasari
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.6097

Abstract

This research aims to find out the extent to which corporate governance affects the strategic disclosure level in Indonesian manufacturing companies. This study employs managerial ownership, institutional ownership, foreign ownership, independent commissioner composition, and number of commissioner board meetings as independent variables, and leverage and profitability as control variables. The sample companies in this research consists of the manufacturing ones releasing annual report in 2013. The measurement of strategic disclosure level in this research employs Eng and Mak's strategic disclosure index (2003) and integrated into Ho and Taylor's index (2013). The sample of the research consists of 71 Indonesian manufacturing companies during 2013. The sampling technique uses purposive sampling one. The result of the research shows that managerial ownership, institutional ownership, and commissioner board composition affects significantly positively the strategic disclosure. The function of the control variable in this study is as the controller of all variables; in the presence of the control variable, the data estimation result shows that leverage and profitability do not affect significantly the strategic disclosure in Indonesian manufacturing companies. 
PEMBERDAYAAN PENGRAJIN SARUNG PANTAI PADA SENTRA SARUNG PANTAI DI DESA LABAN KABUPATEN SUKOHARJO Dian Perwitasari; Y Anni Aryani; An Nurrahmawati; Isna Putri Rahmawati; Evi Gantyowati; Payamta Payamta; Doddy Setiawan
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 5 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Mei 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i5.517

Abstract

Kabupaten Sukoharjo memiliki sejumlah daya tarik bagi wisatawan, salah satunya melalui seni budaya pengrajin sarung pantai. Daerah tanpa pantai yang memproduksi ribuan sarung pantai dan diminati sampai ke luar Pulau Jawa ini ternyata masih banyak orang yang belum mengetahuinya. Pangsa pasar yang sebenarnya sangat luas, namun belum bisa dirasakan secara langsung oleh para pengrajin. Aktivitas pengabdian kepada masyarakat dipilih dan dilakukan di Lilik Sarung Pantai, di Desa Laban Sukoharjo, karena UKM ini turut berkontribusi dalam membantu meningkatkan perekonomian masyarakat sekitar. Salah satu keunikan Lilik Sarung Pantai dibandingkan UKM lain adalah UKM ini masih menggunakan teknik pewarnaan tradisional manual yang sangat khas sedangkan UKM lain sudah menggunakan teknik modern sablon. Proses penjemurannya masih dilakukan di tengah hamparan sawah sepanjang 20 meter. Meskipun, selama 13 tahun UKM ini beroperasi, namun dalam mengelola bisnisnya, pengetahuan pemilik tentang bagaimana mengelola usaha secara keseluruhan dan komponen mesin yang dimiliki dinilai masih kurang memadai, sehingga proses produksi kurang efektif dan efisien. Pendekatan pelaksanaan pengabdian kepada masyarakat ini adalah memberikan pelatihan manajemen usaha dan bantuan pengadaan komponen mesin yang telah dilaksanakan pada tanggal 6 Mei 2023. Hasil yang diharapkan dari kegiatan pengabdian ini adalah UKM dapat terus mengembangkan pangsa pasar melalui keterampilan manajemen usaha sehingga produktivitas meningkat.
Co-Authors Agung Nur Probohudono An Nurrahmawati Bagas Narendra Parahita Doddy Setiawan Estetika Mutiaranisa Kurniawati Evi Gantyowati Isna Putri Rahmawati Khresna Bayu Sangka Krisnadi Permana Lies Nurhaini Okta Hadi Nurcahyono Payamta Payamta Saktiana Rizki Endiramurti Y Anni Aryani