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All Journal AKRUAL: Jurnal Akuntansi DEDIKASI PKM
Suwitho Suwitho
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Ownership Concentration and Earning Quality: Moderating Role of Board Diversity Triyonowati Triyonowati; Rizki Amalia Elfita; Suwitho Suwitho; Titik Mildawati; Ikhsan Budi Rihardjo
AKRUAL: JURNAL AKUNTANSI Vol 13 No 2 (2022): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n2.p240-250

Abstract

Bad management practices that occur in the industry cause a lot of harm to many parties. Bad management practices occur due to managers' efforts to manipulate profits. Bad management practices that are carried out by management will be aggravated if the majority of shareholders participate to press the managers to make a profit manipulation so the earning quality becomes low. The purpose of this research is to find out how ownership concentration affects earnings quality and to determine the ability of directors to reduce the influence of ownership concentration on income quality. The research data used is a manufacturing company registered with the IDX in 2019-2020 with sampling methods using the target population method, that is, a sample determination technique using certain considerations. The data analysis method used is Moderated Regression Analysis (MRA). The results proved that the ownership concentration negatively affects the earning quality and board diversity can moderate the influence of ownership concentration on earning quality. Test results show that Board Diversity can reduce the behavior of Ownership Concentration in performing earnings manipulation
Pendampingan Pemasaran Produk UMKM Kecamatan Wonokromo Kota Surabaya Ulfah Setia Iswara; Wahidahwati Wahidahwati; Suwitho Suwitho; Dian Palupi; Teguh Gunawan Setyabudi
DEDIKASI PKM Vol. 4 No. 2 (2023): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v4i2.30167

Abstract

Kegiatan pengabdian masyarakat dilakukan bagi UMKM di Kecamatan Wonokromo Kota Surabaya. Kegiatan yang dilakukan berupa pendampingan pemasaran produk UMKM yakni handycraft serta makanan dan minuman. Untuk lebih meningkatkan pemasaran produk UMKM, selain dapat menggunakan media promosi dari mulut ke mulut, sekarang lebih banyak memakai media sosial sebagai sarana pemasaran. Kegiatan pengabdian masyarakt ditujukan bagi 12 UMKM yang terdapat di Kecamatan Wonokromo Kota Surabaya. Metode pelaksanaan kegiatan pengabdian masyarakat diawali dengan identifikasi masalah pemasaran yang terjadi di UMKM Kecamatan Wonokromo, selanjutnya diberikan pelatihan dan pendampingan pemasaran produk UMKM serta tidak lupa melakukan monitoring dan evaluasi. Hasil kegiatan pengabdian dirasakan oleh UMKM dengan semakin banyaknya masyarakat yang mengenal produk UMKM dan meningkatnya pendapatan UMKM
Co-Authors Dian Palupi Ikhsan Budi Rihardjo Mildawati, Titik Rizki Amalia Elfita Teguh Gunawan Setyabudi Triyonowati Triyonowati Ulfah Setia Iswara Wahidahwati Wahidahwati