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All Journal Jurnal Ilmu Pangan dan Hasil Pertanian LINGUISTIK : Jurnal Bahasa dan Sastra Jurnal Pendidikan Manajemen Perkantoran (JPManper) FARABI: Jurnal Matematika dan Pendidikan Matematika Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Al-Irsyad Journal of Mathematics Education Innovative: Journal Of Social Science Research Abdimas Mandalika South East Asian Water Resources Managements Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Journal of Economics, Bussiness and Management Issues
Sari, Bella Puspita
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Peningkatan Kreativitas Anak-anak Melalui Pelatihan Eco-Craft Daur Ulang Kain Perca Aryni, Yen; Sirait, Syahriani; Rahmat, Tri Jelita; Sari, Bella Puspita; Sitepu, Reha Agustina; Lestari, Nurul; Siahaan, Elvira Dwi Utami
Abdimas Mandalika Vol 5, No 2 (2026): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/am.v5i2.35941

Abstract

Abstract: This activity aims to increase creativity and environmental awareness among children, especially in the Kelurahan Sidodadi area, through eco-craft training using scrap fabric. The method used is Participatory Rural Appraisal (PRA), which emphasizes children's active participation in every stage of the activity. The training includes education about fabric waste, as well as practical work on making products such as hijab brooches, hair ties, and bandanas from scrap fabric. The results of the activity show an increase in children's creative thinking skills, fine motor skills, and understanding of the importance of recycling and environmental conservation. The children are able to produce products with varied designs and demonstrate higher self-confidence. This activity also has an impact on increasing public awareness of the management of inorganic waste, especially scrap fabric, as a valuable creative resource.Abstrak: Kegiatan ini bertujuan untuk meningkatkan kreativitas dan kesadaran lingkungan terhadap anak-anak khususnya di daerah Kelurahan Sidodadi melalui pelatihan eco-craft berbahan dasar kain perca. Metode yang digunakan adalah Participatory Rural Appraisal (PRA) yang menekankan partisipasi aktif anak dalam setiap tahap kegiatan. Pelatihan meliputi edukasi mengenai limbah kain, serta praktik pembuatan produk seperti bross jilbab, ikat rambut, dan bandana dari kain perca. Hasil kegiatan menunjukkan peningkatan kemampuan berpikir kreatif, keterampilan motorik halus, serta pemahaman anak tentang pentingnya daur ulang dan pelestarian lingkungan. Anak-anak mampu menghasilkan produk dengan desain yang bervariasi dan menunjukkan rasa percaya diri yang lebih tinggi. Kegiatan ini juga berdampak pada meningkatnya kepedulian masyarakat terhadap pengelolaan limbah anorganik, khususnya kain perca, sebagai sumber daya kreatif bernilai guna.
THE EFFECT OF COMPANY SIZE, TAX AVOIDANCE, AND FINANCIAL DISTRESS ON PROFIT MANAGEMENT Sari, Bella Puspita; Sicillia, Mita
Journal of Economics, Bussiness and Management Issues Vol. 3 No. 2 (2026): Maret
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jebmi.v3i2.1094

Abstract

This study aims to empirically prove the effect of firm size, tax avoidance, and financial distress on earnings management in property and real estate companies listed on the Indonesia Stock Exchange during the 2020-2024 period. This type of research is quantitative research using secondary methods. The number of research samples was determined by purposive sampling technique, resulting in a sample of 7 companies with a total of 92 observation data. The data used in this study were processed using E-views 12. The results of the study show that simultaneously company size, tax avoidance, and financial distress have an effect on earnings management with a value of (0.010715 <0.05), while partially firm size has no effect on earnings management with a value of (0.8853> 0.05), tax avoidance has an effect on earnings management (0.0052 <0.05) and financial distress has no effect on earnings management with a value of (0.2494> 0.05). The benefits of these findings can provide new insights for investors, regulators, and other stakeholders in assessing the quality of corporate financial reports and open up opportunities for further research on the dynamics of financial reports under various financial conditions of companies in Indonesia.
Co-Authors -, Nurhalimah Abdullah Abdullah Alifiyanti Muharramah Arwandi, Safta Aryni, Yen Budijono, Budijono Eko Prianto, Eko Ema Butsi Prihastari Ratna Widyaningrum, Ema Butsi Prihastari Hady Siti Hadijah, Hady Siti Harianti, Puji Irmade, Oka Khairani, Masayu Dian lestari, Nurul Lucky Hartanti, Lucky Maherawati, Maherawati Maya Panorama, Maya Nurhalimah, Puji Hariati, Rahmadaniah, Hanna Rahmat, Tri Jelita Rosman Siregar Siahaan, Elvira Dwi Utami Sicillia, Mita sirait, Syahriani Sitepu, Reha Agustina