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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  
Pengaruh inflasi, investment opportunity set, dan laba akuntansi terhadap return saham Febiyani, Dea; Aprilia, Erika Astriani
Jurnalku Vol 5 No 4 (2025)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v5i4.1671

Abstract

Penelitian ini bertujuan untuk menentukan pengaruh Inflasi, Investment Opportunity Set dan Laba Akuntansi terhadap Return Saham pada sektor customer non-cyclycals yang tercatat di Bursa Efek Indonesia (BEI) tahun 2019-2023. Dalam penelitian ini, Inflasi diukur menggunakan Indeks Harga Konsumen Tahun Sekarang dan Sebelumnya, Investment Opportunity Set menggunakan Market to Book Value of Asset, Laba Akuntansi menggunakan Laba Akuntansi Tahun Sekarang dan Sebelumnya dan Return Saham menggunakan Harga Saham Tahun Sekarang dan Sebelumnya. Penelitian ini yaitu penelitian kuantitatif dengan data sekunder. Populasi pada penelitian ini yaitu 129 dan yang menjadi sampel sebanyak 31 perusahaan metode purposive sampling.  Metode analisa data yang digunakan analisis regresi data panel. Hasil penelitian ini menyatakan bahwa Inflasi, Investment Opportunity Set dan Laba Akuntansi secara simultan berpengaruh terhadap Return Saham. Inflasi tidak berpengaruh terhadap Return Saham, Investment Opportunity Set  tidak berpengaruh terhadap Return Saham serta Laba Akuntansi berpengaruh terhadap Return Saham.