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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Darmabakti: Jurnal Inovasi Pengabdian dalam Penerbangan Langit Biru: Jurnal Ilmiah Aviasi
A Nugroho Budi Rukisman
Politeknik Penerbangan Indonesia Curug
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Transportation Other

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PENGARUH INTELLECTUAL CAPITAL, TATA KELOLA PERUSAHAAN DAN KUALITAS AUDIT TERHADAP MANAJEMEN LABA Nawang Kalbuana; A. Nugroho Budi R; Nita Yulistiani
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 1 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i1.y2020.p56-71

Abstract

Earnings management is defined as earnings engineering activities / actions with certain objectives carried out by management. This research is expected to obtain empirical evidence of the influence of intellectual capital, corporate governance and audit quality in influencing earnings management in transportation companies and was listed on the Indonesia Stock Exchange in 2014-2018. Data was collected using a purposive sampling method and there were 14 companies that met the research criteria and carried out by testing the multiple linear regression hypothesis through the application of SPSS 23. In this study produced variables of intellectual capital, corporate governance and audit quality simultaneously have an influence on earnings management. While partially only intellectual capital variables that affect earnings management. Companies that are audited by large KAPs may not be able to limit the occurrence of earnings management actions. The large share ownership should be able to make the institutional control of operational activities, but the reality of institutional ownership is not able to limit the existence of earnings management. Theoretical implications expected from research are able to make intellectual capital as one indicator in measuring the occurrence of earnings management in future research.  Keywords: Intellectual Capital; Institutional Ownership; Managerial Ownership; Audit Quality; Earnings Management
PERBAIKAN KAMAR MANDI, PEMASANGAN KERAMIK TERAS DAN PLESTER DINDING PONDOK SANTRI DI PONDOK PESANTREN NURUL HUDA, KP. SOMANG, DS. SOMANG, KEC. PARUNG PANJANG, KAB. BOGOR - JABAR Taryana Taryana; Yayuk Suprihartini; A Nugroho Budi Rukisman; Pribadi Asih; Hendro Widiarto
Darmabakti: Jurnal Inovasi Pengabdian dalam Penerbangan Vol. 2 No. 1 (2021): Darmabakti: Jurnal Inovasi Pengabdian dalam Penerbangan
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Penerbangan Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.803 KB) | DOI: 10.52989/darmabakti.v2i1.34

Abstract

The purpose of the service at the Nurul Huda Islamic Boarding School located in Somang Village, Parung Panjang District, Bogor Regency, West Java is to empower students together with the community in realizing learning support facilities and infrastructure. This boarding school was chosen as the location of the activity because it was a religious educational institution that has geographical potential and the number of students it has. To support the smooth learning process and the daily life of students in staying in the boarding school environment, the problem was providing a bathroom in which there is a place for bathing, washing and latrines. It was a necessity that should be available in a dormitory and due to limited funds to complete its construction, it cannot be used properly, in order to alleviate and resolve the existing problems that community service activities are carried out in Islamic boarding schools. The method of activity by involving students and the community in improving various learning support facilities. The results of the empowerment carried out have succeeded in building facilities in the form of bathrooms, terrace tiles, and tidying the walls of the Islamic boarding school.
Analisis Penanganan Bahan Berbahaya dalam Mempertahankan Tingkat Keselamatan dan Keamanan Pekerja di PT. Merpati Maintanance Facility Surabaya Alvian Dwi Yulianto; Lilies Esthi Riyanti; A Nugroho Budi Rukisman
Langit Biru: Jurnal Ilmiah Aviasi Vol 14 No 01 (2021): Langit Biru: Jurnal Ilmiah Aviasi
Publisher : Politeknik Penerbangan Indonesia Curug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54147/langitbiru.v14i01.402

Abstract

Penelitian ini bertujuan untuk melengkapi dokumen safety management system PT. Merpati Maintenance Facility Surabaya. Metode yang digunakan pada penilitian ini yaitu dengan menggunakan pemodelan R&D (Research and Development) dan HIRAM (Hazard Identification, Risk Assesment and Mitigation) sebagai bentuk dari pengolahan data dan penilaian pada fasilitas dan aktifitas sehingga dapat dilakukan mitigasi untuk menurunkan tingkat risiko bahaya yang tinggi pada suatu pekerjaan menjadi acceptable. Dari hasil penelitian, terdapat beberapa aktifitas pekerjaan yang memiliki nilai risiko bahaya pada area tolerable sehingga perlu dilakukan mitigasi pada pekerjaan tersebut. Kesimpulan pada penelitian ini yaitu terdapat beberapa risiko bahaya yang memiliki nilai tinggi sehingga harus dilakukan pengendalian untuk menurunkan risiko dari bahaya. Saran yang dianjurkan yaitu PT. Merpati Maintenance Facility melaksanakan semua mitigasi sehingga bahaya pada area tollerable dapat berpindah ke area acceptable.
Analisis Penanganan Bahan Berbahaya dalam Mempertahankan Tingkat Keselamatan dan Keamanan Pekerja di PT. Merpati Maintanance Facility Surabaya Alvian Dwi Yulianto; Lilies Esthi Riyanti; A Nugroho Budi Rukisman
Langit Biru: Jurnal Ilmiah Aviasi Vol 14 No 01 (2021): Langit Biru: Jurnal Ilmiah Aviasi
Publisher : Politeknik Penerbangan Indonesia Curug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54147/langitbiru.v14i01.402

Abstract

This research purpose is completing the safety management system document of PT. Merpati Maintenance Facility Surabaya. The method used in this study is to use R&D (Research and Development) and HIRAM (Hazard Identification, Risk Assessment and Mitigation) as a form of data processing and assessment of facilities and activities so that mitigation can be carried out to reduce the high level of hazard risk on a job to be acceptable. From the research results, there are several work activities that have hazard risk values in tolerable areas so that mitigation needs to be done on the work. The conclusion of this research is that there are several hazards that have high values so that control must be carried out to reduce the risk of hazards. It is recomended to PT. Merpati Maintenance Facility to carry out all mitigation in order to make hazards in the tollerable area can move to an acceptable area.This research purpose is completing the safety management system document of PT. Merpati Maintenance Facility Surabaya. The method used in this study is to use R&D (Research and Development) and HIRAM (Hazard Identification, Risk Assessment and Mitigation) as a form of data processing and assessment of facilities and activities so that mitigation can be carried out to reduce the high level of hazard risk on a job to be acceptable. From the research results, there are several work activities that have hazard risk values in tolerable areas so that mitigation needs to be done on the work. The conclusion of this research is that there are several hazards that have high values so that control must be carried out to reduce the risk of hazards. It is recomended to PT. Merpati Maintenance Facility to carry out all mitigation in order to make hazards in the tollerable area can move to an acceptable area.
Co-Authors Alvian Dwi Yulianto Hendro Widiarto Kalbuana, Nawang Lilies Esthi Riyanti Nita Yulistiani Pribadi Asih Yayuk Suprihartini