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All Journal Unri Conference Series: Community Engagement ARBUS
Permana, Ridho
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Humanities Economics, Econometrics & Finance Education

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PENGARUH STRATEGI BISNIS DAN KARAKTERISTIK PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI Permana, Ridho; adhani, Ida; Susanti, Metta
Accounting Research and Business Journal Vol. 3 No. 2 (2025): Edisi : Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v3i1.114

Abstract

This study aims to determine and analyze the influence of Business Strategy on Profit Management, the influence of Company Age on Profit Management, the influence of Profitability on Profit Management, the influence of Leverage on Profit Management, the influence of Business Strategy, Company Age, Profitability and Leverage on Profit Management. The data used in this study were obtained from the Financial Reports of Consumer Goods Industry Sector Companies Listed on the IDX for the 2020-2023 Period. The method used in this study is multiple linear regression involving the classical assumption test, followed by partial significance using the hypothesis test, namely the t-test, while to find out together the f-test is used at a significance level of 5%. The results of the study indicate that partially the variables Company Age have a significant effect on Earnings Management. While the variables Business Strategy, Profitability and Leverage do not have a significant effect on Earnings Management. Simultaneously the variables Business Strategy, Company Age, Profitability and Leverage have a significant effect on Earnings Management. The adjusted R squared value in this study is 0.508, which means that the ability of the independent variables to explain the variation of the dependent variable is 50.8% while the remaining 49.2% is explained by other independent variables outside the model.
“Gebyar Literasi” Apresiasi Tingkat Desa Ulu Pulau, Kecamatan Bantan, Kabupaten Bengkalis Asiah, Nur; Pahripal, Aldo; Violyn, Dhea Imanuella; Bernanza, Hafael; Permana, Jamiatul Kevin; Syaefuzi, M. Nurcholis; Rais, Muhammad; Muliana, Neshy; Adhelin, Putri; Permana, Ridho; Sinaga, Yohana; Tasya, Yunia
Unri Conference Series: Community Engagement Vol 7 (2025): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.7.316-320

Abstract

The “Gebyar Literasi, Apresiasi Tingkat Desa” program conducted in Ulu Pulau Village is one of the work programs of the UNRI 2025 Thematic Literacy Community Service Program (KKN) based on the Sustainable Development Goals (SDGs), with a focus on SDG 4, Quality Education. This program has several competition categories, namely Book Review Competition, Reading Aloud Competition, and Coloring Competition. The aim of this activity is to enhance literacy skills, including the ability to understand, interpret, and effectively communicate the content of readings in an engaging manner. It also aims to develop speaking skills, particularly in terms of pronunciation, intonation, expression, and confidence when speaking in public. It also seeks to develop creativity, imagination, and fine motor skills through visual expression (coloring). Additionally, it aims to foster a love for reading, appreciation for art, and self-confidence among participants. The program also trains participants in attention to detail, concentration, and analytical skills across all aspects of reading, reviewing, and creating. This program was initially taught at schools over several days, with the book review category participated in by students in grades 4-6, the reading aloud category by students in grades 2–3, and the coloring category by students in grade 1 and preschool/kindergarten. The results of the activities showed an increase in interest in learning and literacy comprehension, fostering a greater interest in reading. In addition, the program also succeeded in building emotional closeness between university students and school students, as well as encouraging the growth of a culture of learning within families and communities. These activities are concrete evidence of the role of Riau University students in promoting inclusive and quality education in rural areas, in line with the spirit of SDG 4.
Co-Authors Adhelin, Putri Bernanza, Hafael Ida Adhani Muhammad Rais Muliana, Neshy Nur Asiah Pahripal, Aldo Permana, Jamiatul Kevin Sinaga, Yohana Susanti, Metta Syaefuzi, M. Nurcholis Tasya, Yunia Violyn, Dhea Imanuella