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All Journal Budimas : Jurnal Pengabdian Masyarakat Jurnal Kewarganegaraan
Oliviana Santaria
Institut Shanti Bhuana
Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pendampingan Wirausaha Berbasis Modul ILO Score Training di Toko Shanti Bhuana Oliviana Santaria; Brujo Ardulat; William Wendy Ary
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 1 (2022): BUDIMAS : VOL. 04 NO. 01, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i1.5237

Abstract

Community service in the form of mentoring MSMEs is an activity related to the tridrama of higher education which is closely related to today's daily life, especially in the all-digital era. Based on data from the Indonesian Central Statistics Agency (BPS), Indonesian MSMEs have contributed 60.3% of Indonesia's total Gross Domestic Product (GDP). However, only 13% of the total MSMEs make good use of technological advances. One of the MSMEs that have not implemented the digital era as an opportunity is Shanti Bhuana Shop. The assistance provided to the Shanti Bhuana Shop SMEs to help Shanti Bhuana Shops implement ILO Score Training as a means to facilitate Shanti Bhuana Shops in compiling a business model or creative and innovative business. The assistance and management that will be carried out for Shanti Bhuana Stores is to introduce ILO Score Training and Google My Business. The methods applied in the service to the Shanti Bhuana Shop are lectures, tutorials, and practices. During the mentoring program, scheduled activities have been implemented. From the mentoring and management program to the Shanti Bhuana Shop. The result of this service is where Shanti Bhuana Store itself has successfully implemented ILO Score Training and Google My Business with intense assistance. It is estimated that the visits and sales of Shanti Bhuana's shop will increase after successfully implementing the ILO Score Training and Google My Business. Kata kunci: MSME, Shanti Bhuana Shop, Google My Business, ILO Score Training and Community
Pengaruh Good Corporate Governance Terhadap Manajemen Laba (Studi Empiris Terhadap Perusahaan Pertambangan Milik Swasta yang Terdaftar di Kompas 100 Tahun 2016-2020) Jones Parlindungan Nadapdap; Oliviana Santaria
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.899 KB) | DOI: 10.31316/jk.v6i2.3887

Abstract

AbstrakPenelitian ini betujuan untuk mengetahui pengaruh good corporate governance terhadap manajemen laba. Variabel di dalam penelitian diproksikan dengan kepemilikan institusional, komisaris independen, komite audit, kepemilikan manajerial, dan board size. Pengukuran manajemen laba diukur dengan Model Jones Modifikasi dengan melihat nilai discretionary accruals. Penelitian ini menggunakan teknik purposive sampling sehingga diperoleh 15 sampel perusahaan pertambangan milik swasta yang terdaftar di Kompas 100 pada tahun 2016-2020. Penelitian ini menggunakan analisis regresi data panel dengan software Eviews 10. Hasil penelitian menunjukan besaran pengaruh yang diberikan good corporate governance dalam menjelaskan manajemen laba adalah sebesar 97%, secara parsial kepemilikan institusional, komite audit dan board size berpengaruh positif dan signifikan sedangkan komisaris independen, dan kepemilikan manajerial berpengaruh negatif dan signifikan. Kata Kunci: Good Corporate Governance, Manajemen Laba, Perusahaan Pertambangan Swasta AbstractThis study aims to determine the effect of good corporate governance on earnings management. The variables of this research are institusional ownership, independent of commissioners, audit committee, managerial ownership, and board size. Earnings management is measuring by model modified of jones and calculated using discretionary accruals. This study uses a purposive sampling technique so that 15 companies sampel by private mining company are listed on the Kompas 100 for the period 2016-2020. This study uses panel data regression analysis by Eviews 10 software. The result shows that good corporate governance effect to earning management at 98%, partially institusional ownership and board size have positive effect and significant while independent of commissioners, audit committee, and managerial ownership have negative effect and significant. Keyword : Good Corporate Governance, Earnings Management, Private Mining Company
Co-Authors Brujo Ardulat Jones Parlindungan Nadapdap William Wendy Ary