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A Literature Review of Various Approaches, Conditions, and Factors That Become Earning Management Motives Hendry Kurniawan; Ahmad Syifaudin; Nurasiah Nurasiah; Hanif Rani Iswari
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3884

Abstract

This study aims to understand both the company's internal and external conditions that affect earnings management actions as well as approaches to earnings management. The approach in this study uses a qualitative descriptive approach. The approach used in this research is to use a literature review approach. The results show that from 10 previous studies both national and international, earning management is a manager's effort to produce financial figures that are not accurate in order for the manager's financial performance to appear good to shareholders. Earnings management is linked to one of the great theories, agency theory. Taking a bath, income minimization, income maximization, and income smoothing are four patterns of earning management that are well-known. Real earnings management and accrual earnings management are two strategies that are frequently employed in earnings management. Earning management is also influenced by the company's financial and non-financial conditions. However, several previous studies have different results with various explanations. It is known that this difference is caused by different periods, company objects and different research backgrounds.
PENGGUNAAN KOMUNIKASI FATIS DALAM PENGELOLAAN HUBUNGAN DI TEMPAT KERJA Hendry Kurniawan; Aris Setiawan; Husni Mubarok
Jurnal Akrab Juara Vol 5 No 2 (2020)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

This study aims to identify the use of Verbal and Nonverbal Communication nature of phatic communication in building relationships and developing relationships in the workplace. This study also look at the context of the relationship Management Organizational Communication. This study was conducted to obtain a description of the role of verbal and nonverbal communication in the context of fascist communication and how to build interpersonal relationships that occur in the workplace. From the research, it was found that the use of fascist komunilasi very often occur in the workplace, because it is considered as an opener in a more intimate relationship. Phatic communication is important in making a relationship and create a close relationship between co-workers. Cultural context of someone very important role in the use of phatic communication, someone with a high-context culture tends to be more frequent use fascist communication communicates interpersonal relationships. But for those who are on a low cultural context also puts phatic communication to connect with colleagues in the interest of the work. The conclusion of this study, phatic communication is essential in building and managing relationships. This also applies in the workplace, phatic communication context is also related to the management of verbal and non-verbal language.
Pemanfaatan Kulit Buah Matoa Sebagai Kertas Serat Campuran Melalui Proses Pretreatment dengan Bantuan Gelombang Mikro dan Ultrasonik Hendry Kurniawan; Calvin Hardi Garchia; Aning Ayucitra; . Antaresti
Widya Teknik Vol 16, No 1 (2017)
Publisher : Widya Teknik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.33508/wt.v16i1.963

Abstract

Kulit buah matoa memiliki potensi untuk menggantikan kayu sebagai bahan baku utama pembuatan kertas. Kulit buah matoa mengandung selulosa sehingga dapat diolah menjadi kertas. Dalam penelitian ini, proses pembuatan kertas dari kulit buah matoa melalui beberapa tahapan yaitu pemasakan, pencucian, pencampuran antara pulp kulit matoa dengan pulp kertas koran bekas, dan pencetakan kertas. Tujuan dari penelitian ini adalah mempelajari pengaruh metode pretreatment (dengan bantuan gelombang mikro dan ultrasonik), rasio volume asam asetat dengan massa kulit matoa, serta waktu paparan gelombang terhadap perolehan α-selulosa dari kulit matoa. Penelitian ini juga mempelajari pengaruh rasio pulp kulit matoa dan pulp koran bekas serta metode pretreatment terhadap karakteristik kertas serat campuran yang dihasilkan seperti daya tembus (bursting strength), kekuatan tarik (tear strength), gramatur (grammage), fleksibilitas/kekakuan (stiffness), dan ketebalan (thickness). Hasil penelitian menunjukkan bahwa pretreatment dengan gelombang mikro dan gelombang ultrasonik dapat meningkatkan perolehan kadar α-selulosa kulit buah matoa dalam kisaran variabel yang dipelajari. Rasio antara kulit buah matoa dan asam asetat 1:15 dan total waktu paparan 10 menit merupakan kondisi terbaik karena mampu memberikan kadar α-selulosa tertinggi yaitu 77,16% untuk gelombang mikro dan 74,86% untuk gelombang ultrasonik. Kertas serat campuran dari pulp kulit matoa hasil pretreatment dengan gelombang mikro memiliki karakteristik yang lebih baik dibandingkan kertas serat campuran dari pulp hasil pretreatment dengan gelombang ultrasonik. Kertas tersebut memiliki karakteristik daya tembus sebesar 1,55 kPa/cm2, kekuatan tarik sebesar 706,5 mN, gramatur sebesar 390,95 g/m2, fleksibilitas sebesar 85 g/cm, dan ketebalan sebesar 1679,5 mikron. Berdasarkan nilai tiga parameter utama kertas (grammage, tear strength, dan stiffness), pretreatment dengan gelombang mikro dengan rasio pulp kulit buah matoa dan pulp kertas koran 1:1 dapat menghasilkan tipe kertas karton dupleks sesuai SNI 0123:2008. Kata kunci : kulit matoa, microwave, ultrasound, kertas serat campuran