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All Journal Diponegoro Journal of Accounting El-Mujtama: Jurnal Pengabdian Masyarakat
Intan Soraya
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Religion Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH KONSERVATISMA AKUNTANSI TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL PEMODERASI Intan Soraya
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (192.376 KB)

Abstract

The aim of this research is to analyze the effect of accounting conservatism to the practice of earnings management by adding a moderating variable which is managerial ownership. Unlike the previous researches, manufacture companies listed in Bursa Efek Indonesia are utilized as sample in this research. The samples were collected using purposive sampling method. There are 32 companies listed in the stock exchange during 2010 – 2012 which become the samples in this research.  This research employs simple and double regressive method as data processing means. Variables used in this research are accounting conservatism as independent variables, earnings management as dependent variable, and managerial ownership as moderating variable. This research utilizes C-Score in measuring conservatism and Healy model (1985) to determine the practice of earnings management. Data processing results show that accounting conservatism significantly affects earnings management by negative trends. However, managerial ownership is shown to be able to moderate the influence of accounting conservatism toward earnings management practices.
Manajemen Program BPI (Bina Pribadi Islam) dalam Membentuk Akhlak Peserta Didik di SMP IT Al-Hijrah Intan Soraya; Nurika Khalila Daulay; Mardinal Tarigan
El-Mujtama: Jurnal Pengabdian Masyarakat Vol 4 No 2 (2024): El-Mujtama: Jurnal Pengabdian Masyarakat (In Press)
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v4i2.5114

Abstract

This research was motivated by the researcher's interest in the Islamic Personal Development program at SMP IT Al-Hijrah which in fact is the flagship program of the JSIT curriculum (Integrated Islamic School Network) which is able to shape students' Islamic personalities. The purpose of this study is to identify the management of the Islamic Personal Development program in shaping the morals of students in SMP IT Al-Hijrah starting from the planning, organizing, implementing and supervision stages. The method used in this study is qualitative with a phenomenological approach with data collection techniques, namely observation, interviews, and documentation. The results of the study are (1) BPI program planning in shaping the morals of students at SMP IT Al-Hijrah including setting goals, forming organizational structures and tasks, schedules, materials as well as grouping students and assessments. (2) The organization of the BPI program is carried out by forming an organizational structure along with its role. (3) The implementation of the BPI (Bina Pribadi Islam) Program in shaping the morals of students at SMP IT Al-Hijrah is carried out in groups in accordance with BPI rules every Monday from 07.00-10.00 WIB. (4) Supervision of the BPI (Bina Pribadi Islam) program in shaping the morals of students at SMP IT Al-Hijrah is carried out by monitoring, reporting, follow-up, assessment and evaluation. Based on the findings of the research above, the Management of the Islamic Personal Development Program in shaping the morals of students at Al-Hijrah IT Junior High School is that it has succeeded in shaping the morals of students but has not been maximized. Factors that influence the inadequacy of this program are Human Resources or BPI (Bina Pribadi Islam) Coaches that do not yet fully exist, lack of parental control at home, lack of innovation or new ideas in BPI management.
Co-Authors Mardinal Tarigan Nurika Khalila Daulay