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Peran Kepemilikan Manajerial dalam Memoderasi Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Manajemen Laba I Gusti Agung Arista Pradnyani; Ni Luh Putu Widhiastuti
Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i2.353

Abstract

This study aims to analyze the effect of profitability and company size on earnings management with managerial ownership as a moderating variable. The population in this study are Manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2019-2021. Samples on this research were taken using purposive sampling method and the number of samples used in this research is 25 companies. The results obtained in this study are profitability have a significant positive effect on earnings management, company size do not significantly influence earnings management, and managerial ownership can moderate the effect of profitability and company size on earnings management.
Penyuluhan Sex Education dalam Mencegah Kekerasan Seksual di Mi Miftahul Ulum De Conning School I Gusti Agung Arista Pradnyani; Nila Rahayu; Muaidy Yasin
Jurnal Pengabdian Masyarakat Bangsa Vol. 1 No. 7 (2023): September
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v1i7.316

Abstract

Pendidikan seks sangat diperlukan agar anak memiliki pengetahuan yang memadai tentang pentingnya menjaga organ-organ reproduksi, serta menanamkan nilai-nilai moral yang berkaitan dengan masalah seksualitas. Namun, pada kenyataannya orang tua dan guru seringkali memberikan penjelasan yang abstrak ketika anak bertanya tentang seksualitas. Kurangnya pendidikan seksual untuk anak, kurangnya pengetahuan dan pemahaman para orang tua dan guru mengenai cara penyampaian pendidikan seksual untuk anak ditemui pada masyarakat sasaran, yaitu Mi Miftahul Ulum De Conning School, Dusun Segenter, Desa Sukadana, Kecamatan Bayan, Kabupaten Lombok Utara. Tujuan dari kegiatan pendidikan kesehatan ini adalah untuk meningkatkan pengetahuan dan kesadaran guru mengenai pentingnya sex education sehingga terdorong untuk lebih concern dalam memberikan sex education kepada siswa. Metode yang digunakan dalam pengabdian masyarakat ini adalah pendidikan kesehatan melalui ceramah, diskusi dan tanya jawab. Kegiatan penyampaian materi terdiri dari tiga sesi yaitu pembukaan, pemaparan materi tentang pendidikan seks tentang anatomi fisiologi sistem reproduksi, kekerasan seksual pada anak, sex education pada anak, dan cara menghindari kekerasan seksual. Pelaksanaan kegiatan pengabdian ini berjalan dengan baik. Hal penting yang disampaikan pada penyuluhan ini adalah memberikan penekanan kepada siswa bagaimana upaya pencegahan pelecehan seks agar anak dapat mengidentifikasi situasi-situasi berbahaya dan mencegah terjadinya pelecehan seksual.
Pelatihan dan Pendampingan Penyusunan Laporan Keuangan pada Usaha Tedung Mas di Desa Mekar Bhuana I Gusti Agung Arista Pradnyani; Ni Luh Putu Widhiastuti; Rai Dwi Andayani
JILPI : Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 4 (2023): JILPI: Jurnal Ilmiah Pengabdian dan Inovasi (Juni)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57248/jilpi.v1i4.160

Abstract

Tedung Mas is a home made Balinese umbrella business run by Mr. Agung Rai, located in Mekar Bhuana Village, Abiansemal District, Badung Regency. Tedung Mas produces home made products in the form of Balinese umbrellas which are currently being used in restaurants and hotels. The problems faced by Tedung Mas in running its business to date are the absence of recording of accounting transactions and the preparation of simple financial reports. This community service aims to provide an understanding of the importance of recording financial transactions and prohibit how to make correct financial reports so that they can then be used as material for evaluating each of their financial performance. The service is carried out through training and mentoring, as well as discussions so that the Tedung Mas business can develop better.
Savings Growth, Loan Growth, Customer Growth, Non-Performing Loans, and Capital Adequacy Ratio on Profitability Ni Luh Putu Widhiastuti; I Gusti Agung Arista Pradnyani
Equity: Jurnal Ekonomi Vol 12 No 1 (2024): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v12i1.246

Abstract

This research intends to analyze the connection between savings growth, loan growth, customer growth, non-performing loans, and the capital adequacy ratio on profitability. The study was conducted on Village Credit Institutions (LPD) in Denpasar city during the period 2021-2022. The sample was selected using purposive sampling, resulting in a total sample of 34 LPDs (Village Credit Institutions) and 68 observations. The data obtained were analyzed using multiple linear regression analysis. The test results prove that growth in savings has a negative impact with profitability, while growth in loans and capital adequacy ratio have a positive affect with profitability. On the other hand, growth in customers and non-performing loan do not affect profitability. It is suggested to add other variables such as BOPO (Operating Expenses to Operating Income), LDR (Loans to Deposit Ratio), or asset growth.