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PENGARUH TOTAL AKTIVA, DEBT EQUITY RATIO DAN EARNING PER SHARE TERHADAP MANAJEMEN LABA Novita, Wellia
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 1 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

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The purpose of this study is to examine the impact of total asset, Debt to Equity Ratio (DER)and Earning Per Share (EPS) to earning management using PT Adhi Karya (Persero) Tbkfinancial statement (audited) for the year 2007 to 2011. Based on facts, most of financialstatement?s user only concern to earning not to how company generated the earning. Thisstudy use linear regression as data analysis technic. The results show that total asset, Debt toEquity Ratio and earning per share are significantly and positively influence the earningmanagement at PT Adhi Karya (Persero) Tbk.

Ekonomi Kreatif Sebagai Solusi Bagi Keluarga Pra Sejahtera Untuk Bertahan Dalam Era New Normal Yohan Fitriadi; Wellia Novita; Devi Endriani
To Maega : Jurnal Pengabdian Masyarakat Vol 4, No 1 (2021): Februari 2021
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/tomaega.v4i1.473

AbstrakTerjadinya pandemi virus covid-19 menyebabkan peran keluarga semakin penting dalam rangka mencegah penularan pandemi Covid-19. Keluarga menjadi harapan untuk pencegahan pandemi covid dengan tetap berada di rumah, membimbing anak untuk tetap belajar di rumah. Oleh sebab itu team PKM UPI YPTK pun mencoba menawarkan solusi kepada keluarga Pra sejahtera untuk mencari solusi lain dalam rangka mendapatkan pemasukan tambahan walau tetap berada di rumah. Metode pelaksanaan kegiatan pengabdian ini dilaksanakan mulai dari identifikasi mitra, kesepakatan penentuan objek pelatihan, pelatihan dan pendampingan, dan evaluasi bersama. Hasil yang didapatkan dari kegiatan tersebut adanya pemahaman, dan motivasi untuk memanfaatkan Ekonomi Kreatif bagi keluarga Pra Sejahtera sebagai kegiatan tambahan dalam mendapatkan pemasukan tambahan bagi keluarga. Kesimpulan dari kegiatan pengabdian tersebut diantaranya (1)Semua peserta bersemangat untuk mencari tahu kegiatan ekonomi lain, walau tetap berada di rumah (2) Dukungan dari Pemerintah terkait peningkatan ekonomi kreatif bagi keluarga Pra sejahtera perlu digalakan agar masyarakat pra sejahtera bisa meningkatkan ekonomi walau dalam keadaaan krisisKata Kunci: Permbedayaan, Keluarga, Produktivitas, Ekonomi Kreatif, UMKM,AbstractThe occurrence of the covid-19 virus pandemic has made the role of the family increasingly important in order to prevent the transmission of the Covid-19 pandemic.. Families become hope for the prevention of the Covid pandemic by staying at home, guiding children to keep studying at home. Therefore, the UPI YPTK PKM team also tried to offer a solution to the Pra-prosperous family to find other solutions in order to get additional income even though they were still at home. The method of implementing this service activity is carried out starting from partner identification, agreement on determining training objects, training and mentoring, and joint evaluation. The results obtained from these activities were understanding, knowledge and motivation to take advantage of the Creative Economy for poor families as an additional activity in getting additional income for the family. The conclusions of these service activities include (1) All participants are eager to find out other economic activities, even though they are still at home (2) Support from the Government related to increasing the creative economy for the Pra-prosperous family, it needs to be encouraged so that the pre-prosperous community can improve the economy even in a state of crisisKey Word: Empowerment, Family, Productivity, Creative Economy, UMKM.

Analysis of External Factors Affecting Audit Quality in Indonesia Wellia Novita; Puspita Rama Nopiana; Yovy Annisa Putri
International Journal of Islamic Business and Management Review Vol. 2 No. 1 (2022): June 2022
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

This study aims to analyze the effect of audit tenure, auditor reputation and KAP rotation on audit quality, either partially or simultaneously in Indonesian companies, namely manufacturing the basic and chemical industrial sectors listed on the IDX for the 2015-2019 period. The method used is a quantitative method, where the population in the study is to take a total of Indonesian companies, especially manufacturing companies in the basic and chemical industrial sector in Indonesia from the 2015-2019 period, which is as many as 76 companies. Samples taken from the population are those that meet the predetermined criteria, so that only 43 companies are used as samples for this study. The data used for this study were 215 (43 companies x 5 years of financial reporting period). The results of the study explain a) Audit tenure has no significant effect on audit quality, where the audit engagement period is not a problem for quality audits, b) auditor reputation does not significantly affect audit quality in Indonesian companies. This proves that the size of the KAP does not affect the quality of the audit provided, so that the public accounting profession maintains public trust, c) KAP rotation has a significant influence on audit quality in Indonesian companies so that auditors must pay attention to KAP rotation which is regulated by regulations, d) audit tenure, auditor reputation and KAP rotation together have no significant effect on audit quality in Indonesian companies. This is generally regulated by regulations, so it is only necessary to supervise the established procedures so that audit quality can be presented properly and fairly.

Diamond Fraud Analysis in Detecting Financial Statement Fraud in Manufacturing Companies Anita Ade Rahma; Anatia Agusti; Devi Edriani; Wellia Novita; Winda Afriyenis
International Journal of Social Science and Business Vol. 6 No. 2 (2022): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i2.46369

Business people must provide accurate and relevant information and be free from fraud that will mislead other parties. To provide appropriate information for users of financial statements, the preparation of these financial statements must be prepared as well as possible according to accurate data based on applicable accounting rules. This study aims to analyze the effect of financial stability, external pressure, industry nature, rationalization, and capability on financial statement fraud. This study uses secondary data. The design used in this research is causal research. The research population was conducted on all manufacturing companies that went public and were active on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. The sampling technique used the purposive sampling method. According to the sampling criteria, a total sample of 63 companies was obtained from the observations in this study. The results of this study prove that financial stability and rationalization affect financial statement fraud. Meanwhile, external pressure, the nature of the industry, and the capability do not affect fraudulent financial statements.

Analisis Pengaruh Penggunaan Media Sosial, Pengetahuan Kewirausahaan, Motivasi Berwirausaha Terhadap Minat Berwirausaha (Studi Pada Mahasiswa Manajemen Upi Yptk Padang) Yohan Fitriadi; Wellia Novita
Journal Of Science Education And Management Business Vol. 1 No. 1 (2022): JOSEAMB ( Januari 2022 )
Publisher : Riset Sinergi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.929 KB)

Penelitian ini bertujuan untuk mendeskripsikan pengaruh penggunaan media sosial, pengetahuan kewirausahaan, dan motivasi berwirausaha terhadap minat berwirausaha Pengurus UPI YPTK Padang Mahasiswa dalam mata kuliah Studi Kelayakan Bisnis. Metode penelitian menggunakan kuantitatif dengan sensus desain. Populasi seluruh siswa kelas Studi Kelayakan Usaha adalah 102 siswa dan diperoleh 92 siswa yang mengisi angket. Teknik pengumpulan data dengan kuesioner dan dokumentasi. Teknik analisis data menggunakan analisis regresi berganda. Hasil dari analisis regresi terdapat persamaan garis regresi: Y = 40,029 + 0,293 X1 + 0,199 X2. Itu Persamaan tersebut menjelaskan bahwa penggunaan media sosial tidak mempengaruhi minat berwirausaha. Namun, Variabel Pengetahuan Berwirausaha dan Motivasi Berwirausaha berpengaruh signifikan terhadapminat mahasiswa untuk berwirausaha.

Analisis Pengaruh Penggunaan Media Sosial, Pengetahuan Kewirausahaan, Motivasi Berwirausaha Terhadap Minat Berwirausaha (Studi Pada Mahasiswa Manajemen Upi Yptk Padang) Yohan Fitriadi; Wellia Novita
Journal Of Science Education And Management Business Vol. 1 No. 1 (2022): JOSEAMB ( Januari 2022 )
Publisher : Riset Sinergi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk mendeskripsikan pengaruh penggunaan media sosial, pengetahuan kewirausahaan, dan motivasi berwirausaha terhadap minat berwirausaha Pengurus UPI YPTK Padang Mahasiswa dalam mata kuliah Studi Kelayakan Bisnis. Metode penelitian menggunakan kuantitatif dengan sensus desain. Populasi seluruh siswa kelas Studi Kelayakan Usaha adalah 102 siswa dan diperoleh 92 siswa yang mengisi angket. Teknik pengumpulan data dengan kuesioner dan dokumentasi. Teknik analisis data menggunakan analisis regresi berganda. Hasil dari analisis regresi terdapat persamaan garis regresi: Y = 40,029 + 0,293 X1 + 0,199 X2. Itu Persamaan tersebut menjelaskan bahwa penggunaan media sosial tidak mempengaruhi minat berwirausaha. Namun, Variabel Pengetahuan Berwirausaha dan Motivasi Berwirausaha berpengaruh signifikan terhadapminat mahasiswa untuk berwirausaha.

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