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The Effect of Board of Director Composition and Audit Committee Expertise on The Real Earnings Management in Indonesia Feby Astrid Kesaulya; Weny Putri; Dewi Sri
Muhammadiyah Riau Accounting and Business Journal Vol 2 No 1 (2020): Muhammadiyah Riau Accounting and Business Journal: Oktober - Maret
Publisher : Faculty of Economics and Business Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/mrabj.v2i1.2102

Abstract

The Objective of this research was to prove that the implementation of good corporate governance will have an effect on the real activities manipulation which was done by the management. The implementations of good governance used by this research are board of director composition and audit committee expertise. This research was conducted in Indonesia by using 306 firm years’ observations. The result of this research showed a different result from previous researches. This research showed that the implementation of good corporate governance in the form of board director composition and audit committee expertise do not impact the practice of real activities manipulation. Or, in other words some of the good corporate governance tool could not mitigate the real activities manipulation in the company.
"BUKA MATA, BUKA HATI” PELATIHAN KEWIRAUSAHAAN YANG TERINTEGRASI, KOMPREHENSIF, DAN BERWAWASAN LINGKUNGAN (BAGI WANITA BUDDHIS PROPINSI SUMATERA SELATAN) Dewi Sri; Maria F.S.Sulistyawati; Tiurma; Feby Astrid Kesaulia; Johan Gunady Ony
Jurnal Abdimas Musi Charitas Vol. 2 No. 2 (2018): Jurnal Abdimas Musi Charitas
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.986 KB)

Abstract

Women have a very large role in the family. Today the role of women is not just a career, childeducator, caring for her husband and home, but also must play a role in managing familyfinances. The higher awareness of quality of life leads women to become more involved infinancial management and even become the second breadwinner subject after the husband. Thistraining is an early stage training that provides participants with basic knowledge about theimportance of spiritual in supporting work performance, knowledge about health,entrepreneurial motivation, understanding of finance, and skills in processing fabric waste.
SOSIALISASI PAJAK DAN KREATIFITAS PEMANFAATAN LIMBAH PLASTIK BAGI WANITA PENGRAJIN MIKRO DI KOTA PALEMBANG Dewi Sri; Maria Fransiska Sri Sulistyawati; Feby Astrid Kesaulya
Jurnal Abdimas Musi Charitas Vol. 1 No. 1 (2017): Jurnal Abdimas Musi Charitas
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.349 KB)

Abstract

The low productivity of women was influenced by the limitance of knowledge (horizon) and skill they had. On the other hand, the economy of family became problem which was heavier by the higher cost of living. Knowing this, we, the lecturers of Business and Accounting Faculty, were interested to share our knowledge to help them to have value added for the economy of their family. The materials given were made according to the needs of a women entrepreneur such as the development of enterpreneur creativity, bases of tax, and socialization of Tax Amnesty. While we also gave them go green skill to manage the waste of plasted (straw) to be artistic products such as flowers, bag, etc. From this training the participant could get horizon, knowledge, and skill to make them as qualified enterpreneur. The materials were given in the form of copy and were delivered in simple and easily understood, while for the skill of making the handicraft of the straw was given and practiced directly by the participants. The interactions as questions and answers in this training would make all the participants really involved and understood.
MOTIVASI WIRAUSAHA KREATIVITAS LIMBAH PLASTIK BAGI WANITA PENGRAJIN MIKRO DI KOTA PALEMBANG Dewi Sri; Maria Fransiska Sri Sulistyawati; Feby Astrid Kesaulya
Jurnal Abdimas Musi Charitas Vol. 1 No. 1 (2017): Jurnal Abdimas Musi Charitas
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.643 KB)

Abstract

The low productivity of women was influenced by the limitance of knowledge (horizon) and skill they had. On the other hand, the economy of family became problem which was heavier by the higher cost of living. Knowing this, we, the lecturers of Business and Accounting Faculty, were interested to share our knowledge to help them to have value added for the economy of their family. The materials given were made according to the needs of a women entrepreneur such as the development of enterpreneur creativity and motivation. While we also gave them go green skill to manage the waste of plasted (straw) to be artistic products such as flowers, bag, etc. From this training the participant could get horizon, knowledge, and skill to make them as qualified enterpreneur. The materials were given in the form of copy and were delivered in simple and easily understood, while for the skill of making the handicraft of the straw was given and practiced directly by the participants. The interactions as questions and answers in this training would make all the participants really involved and understood.
SOSIALISASI PAJAK DAN KREATIFITAS PEMANFAATAN LIMBAH PLASTIK BAGI WANITA PENGRAJIN MIKRO DI KOTA PALEMBANG Dewi Sri; Maria F.S.Sulistyawati; Feby Astrid
Jurnal Abdimas Musi Charitas Vol. 2 No. 1 (2018): Jurnal Abdimas Musi Charitas
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.343 KB) | DOI: 10.32524/jamc.v2i1.563

Abstract

The low productivity of women was influenced by the limitance of knowledge (horizon) and skill they had. On the other hand, the economy of family became problem which was heavier by the higher cost of living. Knowing this, we, the lecturers of Business and Accounting Faculty, were interested to share our knowledge to help them to have value added for the economy of their family. The materials given were made according to the needs of a women entrepreneur such as the development of enterpreneur creativity, bases of tax, and socialization of Tax Amnesty. While we also gave them go green skill to manage the waste of plasted (straw) to be artistic products such as flowers, bag, etc. From this training the participant could get horizon, knowledge, and skill to make them as qualified enterpreneur. The materials were given in the form of copy and were delivered in simple and easily understood, while for the skill of making the handicraft of the straw was given and practiced directly by the participants. The interactions as questions and answers in this training would make all the participants really involved and understood.
Wirausaha Tangguh dan Kreatif Melalui Pengembangan Usaha Memanfaatkan Limbah Plastik Refil Maria Fransiska Sri Sulistyawati; Feby Astrid Kesaulya; Dewi Sri; Romlah Romlah; Anjelina Puspita Sari
Jurnal Pengabdian Masyarakat Indonesia Vol 3 No 1 (2023): JPMI - Februari 2023
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.878

Abstract

Pandemi Covid-19 membuat perekonomian terpuruk dan melambat, sementara kebutuhan sehari-hari tetap berjalan. Menyikapi hal tersebut, berbagai upaya dilakukan untuk meningkatkan perekonomian keluarga. Pemanfaatan sampah plastik daur ulang menjadi topik yang akan diangkat, sebagai upaya kreatif mengubah sampah menjadi barang yang bernilai. Pelaksana pengabdian masyarakat oleh tim dosen, peserta pelatihannya yaitu para pengusaha mikro menengah kecil, yang tergabung dalam Koperasi Kredit Rukun. Metode pengabdian masyarakat ini dilaksanakan secara tatap muka, ceramah, diskusi dan praktek. Tempat penyelenggaraan di aula kantor koperasi kredit rukun. Materi yang dipaparkan sebagai berikut : kreativitas, motivasi, perencanaan keuangan keluarga, dan kesadaran hidup sehat di masa pandemi Covid 2019. Kemudian dilanjutkan pelatihan ketrampilan kreativitas pemanfaatan daur ulang sampah plastik. Jenis limbah plastiknya antara lain : tali rafia, bekas plastik refil sabun dan lain-lain, limbah plastik tersebut dapat diubah menjadi suatu produk souvenir misalnya tas, keranjang dan bentuk lainnya. Penyelenggaraan pengabdian masyarakat tetap mengikuti peraturan protokol kesehatan.  Pelaksanaan pelatihan berjalan sukses, hasil karya mereka mendapatkan penilaian dan diberikan hadiah. Respon dari peserta pengabdian masyarakat ini, merasa senang dan puas, agar programnya berkelanjutan, karena materi dan ketrampilan yang diberikan sangat bermanfaat, guna meningkatkan ketrampilan, pengetahuan, serta penghasilannya.
KEPUASAN, MOTIVASI, KETERLIBATAN KERJA TERHADAP KOMITMEN ORGANISASI PADA KARYAWAN KAMPUS BANGAU UNIKA MUSI CHARITAS Maria Fransiska Sri Sulistyawati; Dewi Sri; SRI ANDAYANI
Jurnal Keuangan dan Bisnis Vol. 16 No. 2 (2018): Jurnal Keuangan dan Bisnis Volume 16 No. 2, Edisi Oktober 2018
Publisher : Catholic University Musi Charitas

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Abstract

The purpose of this research is to examine and analyze the Effect of Job Satisfaction, Motivation, Work Involvement on Organizational Commitment in Bangau Campus Employees at Catholic University of Musi Charitas in Palembang. Research respondents were the employees as educators, namely lecturers without additional assignments and lecturers with additional (structural) assignments and employees as educational support staff at the Faculty of Science and Technology and the Faculty of Business and Accounting at Catholic University of Musi Charitas in Palembang. The results of the discussion Against Organizational Commitment In Bangau Campus Employees At Catholic University Musi Charitas of Job Satisfaction, Motivation, Work Involvement. Analysis techniques uses quantitative and qualitative analysis. The research method is a case study. Sampling technique is convinience.. The results of the study are expected to be beneficial to improve job for improving job satisfaction, motivation, involvement and organizational commitment. Furthermore, the results may be beneficial as inputs for various policies needed for the progress and continuity of organizational life. Finally, for further research, this study may be used as the information materials by combining other variables outside the variables that have been studied.