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All Journal Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan International Journal of Community Service E-Jurnal Akuntansi TSM
DESTRIANA, NICKEN
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PEMBERDAYAAN EKONOMI PEDESAAN BERBASIS PARTISIPASI WARGA MENUJU PENINGKATAN DAN KEMANDIRIAN PENGELOLAAN EKONOMI DI DESA PARAKANLIMA, CIRINTEN, LEBAK-BANTEN Gulo, Yupiter; Destriana, Nicken
Sakai Sambayan Jurnal Pengabdian kepada Masyarakat Vol 2 No 3 (2018)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v2i3.120

Abstract

Tujuan utama dalam studi ini adalah mengembangkan cara yang efektif untuk memberdayakan ekonomi pedesaan berbasis partisipasi warga desanya menuju kemandirian dalam mengelola ekonomi desanya. Program pemberdayaan ekonomi desa hanya mungkin efektif dan berkesinambungan apabila warganya terlibat secara aktif dalam semua proses yang dilakukan mulai sejak dari awal hingga akhir proses, bahkan terus menerus menjadi siklus yang harus dikelola terus menerus. Trisakti School of Management (TSM) melalui program PKM mengambil peran untuk terlibat memberdayakan masyarakat desa agar mandiri mengelola kehidupan ekonominya dengan semua sumberdaya yang dimiliki. Kegiatan PKM dilakukan pada tanggal 26 Juli 2018 di Desa Parakanlima, Kecamatan Cirinten, Kabupaten Lebak, yang merupakan desa tertinggal/termiskin di Provinsi Banten. Dimana pemberdayaan sebelumnya telah dilakukan melalui proses dan waktu panjang, yang dimulai dari kegiatan Live-in mahasiswa, diteruskan dengan pembangunan MCK, dan gedung “serbaguna”. Melalui musyawarah desa, pembangunan ruangan serbaguna dapat digunakan untuk kegiatan desa, sekolah PAUD, termasuk saat kegiatan pelatihan dan sharing pengalaman tentang manajemen usaha koperasi dilakukan di gedung tersebut. Pelatihan ini diikuti oleh key-persons di desa dan antusiasme serta tanggapan sangat positif diperoleh melalui testimoni yang disampaikan. Adanya perubahan peningkatan pengetahuan pentingnya manajemen organisasi, membuka wawasan warga mengenai usaha-koperasi sebagai pilihan wadah perekonomian desa, serta dapat melakukan pembukuan yang benar menjadikan warga termotivasi untuk segera mendirikan koperasi. Sehingga dengan adanya kesadaran dan harapan dengan koperasi, perekonomian desa dapat meningkat dan mandiri. Kata kunci: pemberdayaan, partisipatif, ekonomi pedesaan, usaha-koperasi, kemandirian
PENGARUH FREE CASH FLOW, BOARD SIZE, DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA Lavina, Stefani Grimonia; Destriana, Nicken
E-Jurnal Akuntansi TSM Vol. 3 No. 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2085

Abstract

Profit is one of the information that is quite noticed by users of financial statements such as investors and creditors because it can describe the performance of a company. The importance of the profit figure triggers management (as the party who has the opportunity and control) to carry out earnings management practices. Therefore, it is necessary to understand what factors can affect earnings management so that the decision-making process in business can be carried out correctly. The purpose of this research is to obtain empirical evidence related to the factors that can affect earnings management that is the influence of firm size, financial leverage, firm age, profitability, board size, free cash flow, and sales growth on earnings management. This research is causality and uses secondary data sources, with the research population being manufacturing companies listed on Indonesia Stock Exchange from 2019 to 2021. The amount of sample obtained and used are 76 companies with sampling technique that is purposive sampling method. The data obtained were then analyzed using the multiple linear regression method. The results of this research indicate that financial leverage and profitability have a positive effect on earnings management, while firm age and free cash flow have a negative impact on earnings management. The company size, board size, and sales growth have no effect on earnings management.
POTENSI NON-DEBT TAX SHIELD DALAM MEMITIGASI PRAKTIK MANAJEMEN LABA Sinurat, Fransiska Fenny Liliani; Destriana, Nicken
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i2.2577

Abstract

This study investigates the practice of earnings management, a topic of significant interest due to its reflection on managerial behavior in financial reporting. Earnings management involves manipulating reported earnings to present a desired financial picture. This research aims to uncover empirical evidence regarding the impact of non-debt tax shield, profitability, firm size, leverage, growth, and board of directors on earnings management within consumer cyclical and non-cyclical companies. The study focuses on consumer cyclical companies listed on the Indonesia Stock Exchange from 2020 to 2022. Using a judgment sampling method with four criteria, 151 companies were selected. Multiple regression analysis was employed to test the hypotheses. The findings indicate that non-debt tax shield and company size negatively influence earnings management, while profitability and growth positively affect it. However, leverage and the board of directors show no significant impact on earnings management.
Cultivating Leadership Character for Elementary Students Destriana, Nicken; Karmudiandri, Arwina; Nurwanti, Nurwanti
International Journal Of Community Service Vol. 5 No. 3 (2025): August 2025 (Indonesia - Rusia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v5i3.778

Abstract

This community service activity aims to build the character and potential of early childhood to have a spirit of leadership in the future. This program was initiated as a response to the need to equip children with the basics of leadership, moral integrity, and socio-emotional skills to face real-world challenges. The methods used include a participatory approach with a series of interactive activities designed to introduce basic leadership concepts such as responsibility, courage, and simple decision-making. The results of this activity have shown a notable positive influence on the character development of young children and serves as a foundation for cultivating leadership skills within the school setting. It is anticipated that the program will yield sustained benefits for the character growth of students at SD Petra Alpha School Kembangan, West Jakarta.
Co-Authors Gulo, Yupiter KARMUDIANDRI, ARWINA Lavina, Stefani Grimonia Nurwanti Nurwanti, Nurwanti Sinurat, Fransiska Fenny Liliani