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All Journal The Asia Pacific Journal Of Management Studies Indonesian Journal of Community Empowerment
Fatimah, Imas
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA Rudiyanto, Rudiyanto; Fatimah, Imas
The Asia Pacific Journal Of Management Studies Vol 10 No 3 (2023)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v10i3.1037

Abstract

Earnings management practices occur in all countries, but the highest levels occur in countries with weaker legal institutions. This research aims to empirically test the influence of corporate governance, ownership structure and company size on earnings management in the non-cyclical consumer sector. Our research uses secondary data taken via the website https://www.idx.co.id with the research object being Consumer Non-Cyclical sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. Based on the data that has been collected and the tests that have been carried out on these problems, it can be concluded that the board of commissioners, independent commissioners and audit committees do not have a significant influence on earnings management. We found that two dimensions of ownership structure have a negative effect on earnings management in non-cyclical consumer companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Meanwhile, company size has a significant positive effect on earnings management practices. Managerial ownership and institutional ownership have an asymmetric relationship with earnings management. Meanwhile, on the other hand, company size and earnings management are related symmetrically.
Learning Video Making Workshop: Computer-Based Learning in the Industrial Revolution 4.5 Era at PGRI Sodonghilir Tasikmalaya Rahadian, Dian; Dadang, Dadang; Nurhayati, Fitri; Hidayat, Andi; Fatimah, Imas; Mariah, Dede; Febriyanti, Fitri Ayu; Kusnadi, Engkus; Lani, Lani
Indonesian Journal of Community Empowerment (IJCE) Vol 4 No 02 (2023): Indonesian Journal of Community Empowerment (May)
Publisher : Fakultas Kewirausahaan Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35899/ijce.v4i02.1102

Abstract

Along with technological advancements, traditional learning faces challenges. In today's digital era, conventional learning, which relies solely on lectures, is no longer sufficient to motivate students. The community service approach used in the "Learning Video Making Workshop: Computer-Based Learning in the Industrial Revolution 4.0 Era" at PGRI Sodonghilir Tasikmalaya was designed to provide integrated, participatory, and contextual training to improve teachers' skills in creating instructional videos. The training method consisted of several stages tailored to the participants' needs and local conditions. The workshop was conducted in several stages, beginning with an orientation and needs assessment. In this session, participants were invited to explore the obstacles they face and opportunities in using technology in education. Evaluation results showed that most participants felt more confident and motivated to apply video-making techniques in their classrooms. The workshop also highlighted the importance of adequate infrastructure support, including access to technology and a stable internet connection, as prerequisites for the successful implementation of instructional videos.
Co-Authors Andi Hidayat, Andi DADANG DADANG Dian Rahadian, Dian Engkus Kusnadi Febriyanti, Fitri Ayu Fitri Nurhayati Lani, Lani Mariah, Dede Rudiyanto Rudiyanto, Rudiyanto