Article Per Year (5 Year)
p-Index From 2021 - 2026
1.713
P-Index
This Author published in this journals
All Journal JURNAL PUNDI EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Riset Akuntansi Politala Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Abdimisi Jurnalku JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Blantika : Multidisciplinary Journal Multidisciplinary Indonesian Center Journal ABDIMAS Iqtishadia Journal of Management, Accounting, and Administration
Aprilia, Erika Astriani
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
Peningkatan Kesadaran Masyarakat terhadap Resiko Judi Online dan Pinjaman Online melalui Sosialisasi Manajemen Keuangan di Majlis Taklim Nurul Iman Utami, Tri; Aprilia, Erika Astriani; Irawati, Wiwit
Abdimisi Vol. 6 No. 2 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i2.50865

Abstract

This Community Service Program (PKM) was conducted in collaboration with Majlis Ta’lim Nurul Iman, located in Serua Sub-district, Bojongsari District, Depok City, West Java Province. The main objective of this PKM activity was to provide financial management education to the women members of Majlis Ta’lim Nurul Iman and to introduce them to the concept of financial technology, particularly Peer-to-Peer (P2P) Lending or online loans, as well as to raise awareness about the dangers of online gambling. The target participants were approximately 30 housewives who are members of the Majlis Ta’lim, with the activity taking place on May 4, 2025. The methods used in this PKM included lectures, tutorials, discussions, and mentoring. The results showed that most participants were familiar with online loan and gambling applications, but lacked an understanding of the risks associated with choosing the wrong loan services. After the session, participants gained insights and tips to avoid falling into the traps of illegal online loans and gambling. Keywords: Fintech, Online Gambling, Online Loans, P2P Lending, Financial Literacy, Financial Management
PENGARUH FREE CASH FLOW, EARNINGS POWER, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP PRAKTEK MANAJEMEN LABA Ramadhanty, Dini Rosa; Aprilia, Erika Astriani
Jurnal Riset Akuntansi Politala Vol 8 No 3 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i3.604

Abstract

This research aims to determine whether there is an effect of Free Cash Flow, Earnings Power, and Institutional Ownership on Earnings Management. This type of research is quantitative with secondary data in the form of annual financial statements sourced from the Indonesia Stock Exchange (IDX). The population of this study is Non-Cyclical Consumer companies listed on the Indonesia Stock Exchange from 2019 to 2023, thus the selected sample consists of 33 companies using purposive sampling method. The data analysis technique in this study uses multiple linear regression analysis method and the data analysis tool used in this study is Eviews version 12 software. The results show that Free Cash Flow, Earnings Power, and Institutional Ownership together have a significant effect on Earnings Management, Free Cash Flow has a significant negative effect on Earnings Management, Earnings Power has no effect on Management. Institutional ownership does not affect Earnings Management  
Co-Authors Amelia Amelia Asih, Wilanti Yulia Barli, Harry Handoko, Dede Irawati, Wiwit Pangesthu, Nilman Indrha Ramadhanty, Dini Rosa Setyawati, Wiwit Syifa, Ahmad Tri Utami Vanessa, Hanna Yuliani, Marina Silvie