Claim Missing Document
Check
Articles

Found 2 Documents
Search

Edukasi Pemilahan Sampah Kepada Masyarakat Tanjung Uncang RT 01 RW 15 Christofher, Leonardo; Robin, Robin; Erline, Meillverrani; Cung, Jimmy; Wily, Wily; Febrianna, Maudy; Tan, Helen; Aprilla, Enje; Surya, Mellitania; Agustin, Greece; Gresia, Silvy; Diana, Diana; Lim, Angellyn; Susanto, Agus
National Conference for Community Service Project (NaCosPro) Vol 1 No 1 (2019): The First National Conference of Community Service Project 2019 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.275 KB)

Abstract

Garbage is a part of human life that?s an object/remaining substance that?s no longer useful. Waste should receive attention and serious treatment. However, due to the lack of understanding from the community and the government, insufficient funding and revenue of the majority of community, hence this waste problem has been neglected. Today, most people have already understood the problems that may be caused by the garbage, for instance floods, diseases and smell that can disrupt the daily lives of our community. However, this isn?t accompanied by the action of the people themselves. The purpose of this study is to spread public awareness on how to properly treat waste and how to distinguish types of organic and inorganic waste. This study is also to find out the benefits that can be obtained from waste, build a healthy environment that?s free from pollution, and find a solution to environmental sanitation, specifically rural waste management. This research was conducted at Tanjung Uncang RT 01 RW 15. Research data collection was done based on our observations. The result obtained from the research shows a lack of action from Tanjung Uncang community against waste. From the research conducted by the author, it can be concluded that the people of Tanjung Ucang have good knowledge about waste but bad behavior towards garbage management, mostly due to the lack of attention from the local government who are supposed to be able to handle waste problems.
The Effect of Characteristics of Audit and Board of Directors on Real Earnings Management in Companies Listed on the Indonesia Stock Exchange Agustin, Greece; Karina, Ria
ACCOUNTABILITY Vol 10, No 2 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.36384.10.2.2021.%p

Abstract

This study aims to examine the effect of the characteristics of the audit and board of directors on real earnings management. In terms of limiting real earnings management by a company manager, there are characteristics of audit. Characteristics of the audit are the most important part in the structure of a company and government. An audit that works efficiently and well will generate positive corporate profits. This study uses data from all companies listed on the Indonesia Stock Exchange (IDX) which include annual reports from 2016 to 2020. Sampling of data was done by purposive sampling technique. This study combined the research object and one time dimension. This research was conducted using panel data regression test based on data that had been collected using SPSS and Eviews 10 software. The best model chosen for this research model was the Fixed Effect Model. The results showed that the characteristics of the audit and board of directors has no influence on the dependent variable real earnings management which could be seen from the probability value of the T test results. Meanwhile, the independent director has a significant positive on real earnings management.