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All Journal FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Jurnal Pengabdian kepada Masyarakat SIDOLUHUR
Agni Astungkara
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN, FREE CASH FLOW, DAN OPERATING CASH FLOW TERHADAP MANAJEMEN LABA PERUSAHAAN Nanda Ayu Cahyaning Thyas; Anita Wijayanti; Agni Astungkara
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.874 KB) | DOI: 10.32332/finansia.v5i01.4545

Abstract

This0study aims to0determine and analyze the0effect of leverage, firm0size, free cash flow, and operating cash flow on the earnings management of the0food and beverage subsector companies0listed onitheiIndonesia Stock0 Exchange in the 2015-2018iperiod. The0population in thisistudy were 26icompanies. The technique of0determining the sample using0purposive sampling technique, so0that the final sample obtained was 12 companies. The data0used are secondary0data obtained from the financial0statements of the foodiand0beverage sub-sectoricompanies0listed on theiStock Exchange0in the 2015-20180period. The0data analysis technique used0is the classic assumption0test and multiple0linear regression analysis0with the help of the application0SPSS version 22. Basedion the resultsiof the study showed thatileverage, free cash flow and operating cash flow have noieffect on0earningsimanagement, while0firm size affects earnings management.
PENGEMBANGAN UMKM MELALUI SOSIALISASI DAN PENYULUHAN GUNA MENUNJANG KEBERLANGSUNGAN USAHA DI MASA PANDEMI COVID-19 Alysha Fadjri Ramadhani; Aprilia Setyo Endah Widodo; Setiyowati; Agni Astungkara; Yuli Chomsatu
Jurnal Pengabdian Kepada Masyarakat "SIDOLUHUR" Vol 1 No 01 (2021): Jurnal Pengabdian Masyarakat SIDOLUHUR
Publisher : LP3M

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.782 KB)

Abstract

Usaha Usaha mikro, kecil, dan menengah (UMKM) merupakan salah satu usaha yang paling mampu bertahan dalam kondisi perekonomian pada masa pandemi covid19 ini. Maka diharapkan UMKM menjadi garda terdepan untuk memperkuat pilar ekonomi dalam mencapai tujuan pembangunan berkelanjutan atau Sustainable Development Goals (SGDs). Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah sebagai bentuk pelaksanaan KKN (Kuliah Kerja Nyata) dari Universitas Islam Batik Surakarta untuk memberikan pelatihan kepada UMKM terkait pembukuan sederhana, termasuk di dalamnya cara membukukan dan manfaatnya bagi unit usaha. Selain itu, tujuan dari pengabdian kepada masyarakat ini juga merancang bentuk pembukuan sederhana yang paling mungkin dilakukan oleh UMKM, sekaligus mendampingi UMKM dalam mengimplementasikan pembukuan tersebut di dalam aktivitas bisnis sehari-hari. Metode yang digunakan yaitu metode observasi, wawancara dan metode pendampingan. Hasil pelatihan dan pendampingan membuat pembukuan sederhana dan menyusun laporan keuangan ini meningkatkan kesadaran pelaku UMKM akan pentingnya informasi yang dihasilkan laporan keuangan sebagai dasar pengambilan keputusan dan penyusunan strategi bisnis untuk mencapai usaha yang berkelanjutan.
SOSIALISASI INVESTASI PASAR MODAL PADA MUDA MUDI DESA BAKALAN KABUPATEN SUKOHARJO Yuli Chomsatu Samrotun; Agni Astungkara; Tien Kartika Kumala Dewi Ramah Harnung Setiyawati, Silvia Dela Agusta
Jurnal Pengabdian Kepada Masyarakat "SIDOLUHUR" Vol 1 No 02 (2022): Jurnal Pengabdian Masyarakat SIDOLUHUR
Publisher : LP3M

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.819 KB)

Abstract

Stock investment is an investment activity in the form of buying shares (securities) of a company. This service activity aims to add insight and provide education for youth youth in the village of Bakalan Polokarto Sukoharjo how to invest in the capital market through the Phitancro securities application. This is due to the lack of knowledge and understanding of youth organizations in the village. This service also provides a clear description of the importance of education and training on investment in the Indonesian capital market in Bakalan Polokarto village, Sukoharjo
ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN, FREE CASH FLOW, DAN OPERATING CASH FLOW TERHADAP MANAJEMEN LABA PERUSAHAAN Nanda Ayu Cahyaning Thyas; Anita Wijayanti; Agni Astungkara
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v5i01.4545

Abstract

This0study aims to0determine and analyze the0effect of leverage, firm0size, free cash flow, and operating cash flow on the earnings management of the0food and beverage subsector companies0listed onitheiIndonesia Stock0 Exchange in the 2015-2018iperiod. The0population in thisistudy were 26icompanies. The technique of0determining the sample using0purposive sampling technique, so0that the final sample obtained was 12 companies. The data0used are secondary0data obtained from the financial0statements of the foodiand0beverage sub-sectoricompanies0listed on theiStock Exchange0in the 2015-20180period. The0data analysis technique used0is the classic assumption0test and multiple0linear regression analysis0with the help of the application0SPSS version 22. Basedion the resultsiof the study showed thatileverage, free cash flow and operating cash flow have noieffect on0earningsimanagement, while0firm size affects earnings management.
Co-Authors Alysha Fadjri Ramadhani Anita Wijayanti Aprilia Setyo Endah Widodo Nanda Ayu Cahyaning Thyas Setiyowati Tien Kartika Kumala Dewi Ramah Harnung Setiyawati, Silvia Dela Agusta Yuli Chomsatu Yuli Chomsatu Samrotun