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All Journal jurnal ilmiah hospitality Jurnal Inovasi Penelitian Comsep : Jurnal Pengabdian Kepada Masyarakat JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Suci Ramadhani
Sekolah Tinggi Ilmu Ekonomi Persada Bunda
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH KEPEMILIKAN INSTITUSIONAL, KOMPOSISI DEWAN KOMISARIS, KOMITE AUDIT, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Suci Ramadhani; Husni Thamrin; Basmalah Basmalah
Jurnal Inovasi Penelitian Vol 2 No 7: Desember 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i7.1060

Abstract

Penelitian ini bertujuan untuk memperoleh bukti tentang pengaruh antara kepemilikan institusional, komposisi dewan komisaris, komite audit dan leverage terhadap earnings management pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling, berdasarkan criteria yang telah ditetapkan ada 17 perusahaan perbankan yang menjadi sampel. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi linear berganda dengan bantuan program SPSS versi 17. Berdasarkan hasil penelitian ini menemukan bahwa dari kelima variabel independen diatas yaitu kepemilikan institusional, komposisi dewan komisaris, komite audit, dan leverage hanya variabel leverage yang berpengaruh terhadap manajemen laba.
Pemanfaatan Pelaporan Keuangan Digital Bagi Perkumpulan Penyelenggara Jasa Boga Indonesia (Ppji) Pekanbaru Dimasa Pandemi Covid-19 Asepma Hygi Prihastuti; Annesa Adriyani; Suci Ramadhani; Saipul Al Sukri
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (479.931 KB) | DOI: 10.54951/comsep.v3i1.180

Abstract

UMKM are one of the most dominating types of business in Indonesia, but it is undeniable that during the COVID-19 pandemic it was also a business sector that was also affected. The use of digital financial reporting during the COVID-19 pandemic will make it easier for UMKM performers to unify everything that happens in business financial transactions and provide convenience for UMKM performers in conducting financial transactions such as payments, credit, and investments. Digital financial reporting is also used as the basis for tax payments. In addition, digital financial reporting will make it easier for UMKM performers to borrow capital from banks. This service aims to determine the knowledge of UMKM performers who are members of PPJI DPC Pekanbaru so that they can take advantage of financial reporting to support financial activities effectively and efficiently during the COVID-19 pandemic, facilitate the preparation of financial reports, and make it easier for UMKM performers to coordinate with related parties. The results obtained from this digital financial report training, all PPJI DPC Pekanbaru members can apply Si APIK's financial applications well.
PENGARUH ARUS KAS BEBAS, KOMITE AUDIT, LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Pada Perusahaan LQ-45 Sektor Infrastruktur, Utilitas, dan Sub Sektor Transportasi Periode 2018-2020) Sri Wahyuni; Suci Ramadhani; Lismayang Sari Loi
Jurnal Ilmiah Hospitality Vol 11 No 2: Desember 2022 (in Press)
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jih.v11i1.2453

Abstract

Penelitian ini digunakan untuk mengetahui pengaruh arus kas bebas, komite audit dan leverage terhadap manajemen laba pada Perusahaan Perusahaan LQ-45 Sektor Infrastruktur, Utilitas, dan Sub Sektor Transportasi Periode 2018-2020 dengan jumlah perusahaan. Jumlah sampel sebanyak 45 perusahaan dan metode pengambilan sampel dengan metode purposive sampling. Pengolahan data menggunakan SPSS dengan uji regresi linear berganda. Hasil pengujian menunjukkan bahwa arus kas bebas berpengaruh terhadap manajemen laba artinya dan leverage berpengaruh terhadap manajemen laba, sedangkan variabel komite ausit tidak berpengaruh terhadap manajemen laba
Pelatihan Cara Penghitungan Harga Pokok Produksi Pupuk Limbah Kulit Nenas Suci Ramadhani; Kiki Joesyiana; Asepma Hygi Prihastuti; Suci Ramadhani; Sri Wahyuni; Sarli Rahman
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2021): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v1i1.1721

Abstract

This study aims to determine how a company calculates the cost of goods manufactured. The prickly pineapple business group still has difficulty in classifying raw material costs, labor costs and factory overhead costs. This research uses descriptive qualitative method. Prior to the training, only 2 participants answered correctly about costs, 4 participants answered correctly about raw materials, 3 participants answered correctly about labor costs, and 5 participants correctly answered about factory overhead costs. The results of this study explain that in the early stages prior to the provision of training on how to calculate the cost of production, many participants did not understand about cost calculations and how to classify them. After the training, the participants of the prickly pineapple business group began to understand that after a briefing was held on how to calculate the cost of production, participants were able to classify the related costs into the calculation of the cost of products, and participants were also able to calculate financial statements for the business they were doing.
Co-Authors Annesa Adriyani Basmalah Basmalah Husni Thamrin Lismayang Sari Loi Prihastuti, Asepma Hygi Saipul Al Sukri Sarli Rahman sri wahyuni Suci Ramadhani