Nurasiah Nurasiah
Institut Bisnis Dan Ekonomi Indonesia

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A Literature Review of Various Approaches, Conditions, and Factors That Become Earning Management Motives Hendry Kurniawan; Ahmad Syifaudin; Nurasiah Nurasiah; Hanif Rani Iswari
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3884

Abstract

This study aims to understand both the company's internal and external conditions that affect earnings management actions as well as approaches to earnings management. The approach in this study uses a qualitative descriptive approach. The approach used in this research is to use a literature review approach. The results show that from 10 previous studies both national and international, earning management is a manager's effort to produce financial figures that are not accurate in order for the manager's financial performance to appear good to shareholders. Earnings management is linked to one of the great theories, agency theory. Taking a bath, income minimization, income maximization, and income smoothing are four patterns of earning management that are well-known. Real earnings management and accrual earnings management are two strategies that are frequently employed in earnings management. Earning management is also influenced by the company's financial and non-financial conditions. However, several previous studies have different results with various explanations. It is known that this difference is caused by different periods, company objects and different research backgrounds.
Pemberdayaan Kelompok Sadar Wisata Melalui Sosialisasi Penerapan Sapta Pesona di Desa Sebubus Kabupaten Sambas Kalimantan Barat Rossi Evita; Tita Rosalina; Zumaroh Zumaroh; Nurasiah Nurasiah
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 5, No 1 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v5i1.7678

Abstract

Desa Sebubus adalah salah satu desa yang terletak di Kabupaten Sambas Kalimantan Barat yang memiliki banyak potensi daya tarik baik alam, buatan maupun budaya. yang tersebar di beberapa dusun. Untuk mengembangkan pariwisata dan meningkatkan sadar wisata bagi masyarakat di desa ini, partisipasi masyarakat dalam hal ini Kelompok Sadar Wisata (Pokdarwis) sangat penting. Pokdarwis merupakan mitra dalam kegiatan pengabdian ini. Tujuan dari pemberdayaan Pokdarwis melalui kegiatan sosialisasi penerapan Sapta Pesona adalah untuk meningkatkan kapasitas serta pengetahuan setiap anggota Pokdarwis terutama dalam mewujudkan pengembangan dan pengelolaan pariwisata yang lebih baik sehingga wisatawan yang berkunjung merasa aman dan nyaman. Metode pelaksanaan kegiatan dilakukan dalam bentuk sosialisasi arti pentingnya setiap elemen dari Sapta Pesona dan contoh-contoh penerapannya pada daya tarik wisata yang ada. Kegiatan pengabdian ini dilakukan selama empat bulan dimulai dari bulan Juli sampai Oktober 2021. Jumlah peserta yang hadir sebanyak 22 orang. Metode pemberdayaan dalam pengabdian ini adalah Participatory Learning and Action (PLA). Hasil dari kegiatan pengabdian menunjukkan antusias dan motivasi yang sangat baik oleh anggota kelompok sadar wisata dalam rencana penerapan sapta pesona, selain itu dapat dilihat adanya pembuatan plang sapta pesona pada destinasi daya tarik yang dikelola oleh Pokdarwis maupun kelompok masyarakat yang lain sebagai pengingat pentingnya setiap item yang ada pada Sapta Pesona. Sebubus Village is one of the villages located in Sambas Regency, West Kalimantan. It has a lot of potential for natural, man-made, and cultural attractions. To develop tourism and increase tourism awareness in this village, the Tourism Awareness Group (Pokdarwis) plays a significant role. Pokdarwis is the partner in this community service. The purpose of empowering Pokdarwis through socialization on Sapta Pesona is to increase the capacity and knowledge of Pokdarwis members, especially in achieving better tourism development and management so that visitors feel safe and comfortable. The activities were carried out through socialization of the importance of each aspect of Sapta Pesona. It also described examples of its application to existing tourist attractions. This dedication activity was carried out for four months starting from July to October 2021. The number of participants who attended was 22. The empowerment method in this dedication is Participatory Learning and Action (PLA). The outcomes of the service activities demonstrate the tourism awareness group's enthusiasm and motivation in planning to implement Sapta Pesona. Furthermore, it demonstrates that Sapta Pesona signs are featured at destinations and attractions managed by Pokdarwis and other community groups as a reminder of the significance of each aspect of Sapta Pesona.
PERAN KOMPENSASI SEBAGAI PEMODERASI ATAS PENGARUH KEPUASAN KERJA TERHADAP PRODUKTIVITAS KERJA Nurasiah Nurasiah
Amal: Jurnal Ekonomi Syariah Vol 5, No 01 (2023)
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/eksy.v5i01.5542

Abstract

Abstract This research aims to determine and analyze the role of compensation as a moderator of the influence of job satisfaction on employee work productivity at Bank Kalbar Syariah. Data collection uses a survey method by distributing questionnaires to respondents. The sampling technique uses a saturated sampling method with all members of the population of 60 employees forming the research sample. The data analysis technique uses an interaction test with Moderated Regression Analysis (MRA SPSS). The research results show that compensation as a moderating variable is able to strengthen the influence of job satisfaction on employee work productivity at Bank Kalbar Syariah. Keywords : Compensation, Job Satisfaction, Work Productivity AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis peran kompensasi sebagai pemoderasi atas pengaruh kepuasan kerja terhadap produktivitas kerja karyawan pada Bank Kalbar Syariah. Pengumpulan data menggunakan metode survey melalui penyebaran kuesioner kepada responden. Teknik penentuan sampel menggunakan metode sampling jenuh dengan semua anggota populasi sebanyak 60 orang karyawan merupakan sampel penelitian. Teknik analisis data menggunakan uji interaksi dengan Moderated Regression Analysis (MRA SPSS). Hasil penelitian menunjukkan bahwa kompensasi sebagai variabel moderasi mampu memperkuat pengaruh kepuasaan kerja terhadap produktivitas kerja karyawan pada Bank Kalbar Syariah. Kata Kunci : Kompensasi, Kepuasan Kerja, Produktivitas Kerja