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All Journal Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat Business Research and Administration Innovation (BRAIN)
Eureka Try Zarazwanty R Laega
Universitas Negeri Makassar
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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The Determinants of Earnings Management in Indonesian Public Companies Leonardo Davidsi Sipayung; Fitriana; Eureka Try Zarazwanty R Laega
Business Research and Administration Innovation Vol. 3 No. 1 (2026): BRAIN - APRIL
Publisher : Fakultas Ilmu Sosial dan Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32457/brain.v3i1.62

Abstract

Indonesia is the biggest economy in the southeast Asia. This paper investigates the earnings management behavior of Indonesian public firms. The earnings management activities have been divided into three parts. Namely, accrual earnings management, real earnings management and fraud detection. Our findings indicate that earnings management activities are common for Indonesian firms. Firm size and asset growth have significant relationship associated, with various directions, with both accrual earnings management and real management activities for Indonesian firms. We also find that firm size, asset growth, ROE, and debt ratio consistently have significant relationship to real earnings management. In predicting the possibility of Indonesian firm to commit financial fraud, we find that manipulating gross margin, sales growth, depreciations and expenses related to sales and general administration is common seen from fraudulent firms in Indonesia.
PENINGKATAN LITERASI KEUANGAN DOSEN MELALUI PELATIHAN ANALISIS FUNDAMENTAL SAHAM Eureka Try Zarazwanty R Laega; Leonardo Davidsi Sipayung; Muhammad Novrizal Ramadhan; Andhi Febisatria
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i1.8494

Abstract

This community service program aimed to improve lecturers’ financial literacy through fundamental stock analysis training at Universitas Negeri Makassar. The program was conducted in response to the gap between increasing financial inclusion and adequate levels of financial literacy, including among higher education lecturers. The training applied a participatory approach using a learning by doing method and utilized audited financial statements of publicly listed companies as practical learning materials. Program evaluation was carried out descriptively by comparing pre-test and post-test results and administering a participant satisfaction questionnaire. The results show an increase in the average financial literacy score from 45 in the pre-test to 85 in the post-test, representing a 40-point improvement. In addition, lecturers’ interest in stock market investment reached 68 percent, with an average satisfaction score of 4.7 on a five-point Likert scale. These findings indicate that practice-based training is effective in enhancing lecturers’ financial literacy.
Pengaruh E-wom, Daya Tarik Wisata dan Fasilitas Wisata terhadap Minat Berkunjung Kembali Wisatawan Pantai Indah Bosowa Makassar leonardo davidsi sipayung; Fitriana; Eureka Try Zarazwanty R Laega
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 6 (2026): JUNI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i6.10612

Abstract

This study aims to determine how the influence of electronic word of mouth (e-wom), tourist attraction, and tourist facilities on the interest in visiting Indah Bosowa Beach, Makassar. The population in this study was tourists who had visited more than twice in the last year, as many as 150 people. The sampling technique used puporsive sampling. The results of multiple regression tests show that the electronic word of mouth (e-wom) variable has a positive effect on interest in visiting again, obtaining a regression coefficient of 0.149. The tourist attraction variable has a positive effect on return visit interest, with a regression coefficient of 0.150. The tourist facility variable has a positive effect on return visit interest, with a regression coefficient of 0.363. The results of the calculation of the t-test (partial) electronic word of mouth (e-wom) have a significant effect on interest in visiting again, as indicated by the calculation of the t-count value = 2.786> t-table = 1.655 with a significance of 0.004, <0.05. The tourist attraction variable has a significant effect on interest in visiting again, as indicated by the results of the calculation of the tcount value = 2.786> t table = 1.655, with a significant value of 0.005 <0.05. The tourist facilities variable has a significant effect on interest in visiting again, as indicated by the results of the calculation of the tcount value = 2.312> t table = 1.655, with a significant value of 0.002 <0.05. Simultaneous test results (F-test), electronic word of mouth (e-wom) variables, tourist attractions, and tourist facilities have a positive and significant effect on interest in visiting again. This is indicated from the calculation of Fcount = 24.987> Ftable = 2.67 with a significance value of 0.000 <0.05. The results of determination (R2) obtained a value of R2 = 56.5% variable interest in visiting again (Y) is influenced by electronic word of mouth (e-wom), tourist attraction, and tourist facilities, while the remaining 43.5% is influenced by other independent variables not examined in this study.
Co-Authors Andhi Febisatria Fitriana Leonardo Davidsi Sipayung Muhammad Novrizal Ramadhan