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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Pengabdian Al-Ikhlas KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi West Science Accounting and Finance
Andani, Mega
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Social Sciences Other

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PENGARUH UKURAN PERUSAHAAN, DEBT TO EQUITY RATIO (DER) DAN RETURN ON ASSETS (ROA) TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI MAKANAN DAN MINUMAN Saputra, Indra; Andani, Mega; Sa'diah, Halimatus
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 17 No 2 (2024): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.17 no.2 September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v17i2.511

Abstract

This study aims to empirically prove the effect of company size, Debt to Equty Ratio (DER), and Return On Assets (ROA) on earnings management in manufacturing companies in the food and beverage industry sub-sector listed on the Indonesia Stock Exchange in 2019-2022. The analysis method used in this study is to use multiple linear regression analysis methods using the SPSS Version 26 software statistical analysis tool. The conclusion of this study is that partially company size has no effect on earnings management, Debt to Equity Ratio (DER) affects earnings management and Return On Assets (ROA) has no effect on earnings management. While simultaneously company size, Debt to Assets Ratio (DAR), and Return On Assets (ROA) effect on earnings management.
The Effect of Audit Quality, Auditor Independence, and Financial Reporting Transparency on Internal Control Effectiveness: A Case Study of a Public Company in Indonesia Nugrahanti, Trinandari Prasetyo; Sudarmanto, Eko; Andani, Mega; Judijanto, Loso
West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v1i03.370

Abstract

This study investigates the intricate dynamics of corporate governance in publicly traded companies in Indonesia, focusing particularly on the interaction of Audit Quality, Auditor Independence, Financial Reporting Transparency, and Internal Control Effectiveness. The present study showcases the development of a comprehensive measurement model, hence offering empirical support for the reliability and validity of the chosen constructs. The utilization of structural equation modeling reveals statistically significant positive correlations, indicating that heightened levels of Audit Quality, Auditor Independence, and Financial Reporting Transparency are associated with enhanced Internal Control Effectiveness. The model fit assessment confirms the adequacy of the proposed structural equation model in capturing the observed covariance structure. The explained variance in Internal Control Effectiveness highlights the substantial impact of these governance elements. These findings offer valuable insights for stakeholders and policymakers seeking to fortify corporate governance practices in the Indonesian business landscape.
PENGARUH EARNING PER SHARE DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN Ridhawati, Rakhmi; Andani, Mega; Hanifah, Hanifah
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2537

Abstract

This study investigates the influence of Earnings Per Share (EPS) and firm size on stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The research focuses on how earnings per share and firm size influence the stock prices of banking companies. The research method employed is quantitative. Analysis was conducted through hypothesis testing using multiple linear regression. The empirical findings reveal that EPS exerts a significant positive impact on stock prices. However, the results indicate that firm size does not substantially affect the stock performance of the surveyed banking institutions for the period 2022 to 2024. Keywords: Earnings Per Share (EPS), firm size, stock price
PENERAPAN SUSTAINABILITY DALAM KEARIFAN LOKAL WAJA SAMPAI KEPUTING PADA RUMAH JAHIT NAURA Andani, Mega; Handriano, Rory; Hanifah, Hanifah; Hakim, Oktavia Ramadhani; Niha, Khoirun
JURNAL PENGABDIAN AL-IKHLAS UNIVERSITAS ISLAM KALIMANTAN MUHAMMAD ARSYAD AL BANJARY Vol 11, No 3 (2025): AL-IKHLAS JURNAL PENGABDIAN
Publisher : Universitas Islam kalimantan MAB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/jpaiuniska.v11i3.21378

Abstract

Tujuan kegiatan yaitu Penerapan Sustainability Dalam Kearifan Lokal Waja Sampai Keputing Pada Rumah Jahit Naura yang mendukung SDGs dengan membuka peluang usaha dan lapangan kerja bagi perempuan, mengurangi kemiskinan, meningkatkan kemandirian ekonomi, serta mengelola limbah tekstil secara berkelanjutan sesuai kearifan lokal waja sampai kaputing. Metode Pelaksanaan meliputi tahapan persiapan dengan koordinasi, pelatihan (produksi, manajemen usaha, pemasaran), penerapan teknologi (mesin obras 4 benang dan media sosial), serta pendampingan dan evaluasi. Permasalahan yang dihadapi terdiri dari aspek produksi, manajemen usaha, dan pemasaran. Pendanaan kegiatan dari kemdiktisaintek. Hasil kegiatan pengabdian ini adanya hibah penambahan alat produksi yaitu mesin obras 4 benang, peningkatan literasi aspek produksi, manajemen usaha, dan pemasaran. Selain itu peningkatan orderan dari berbahan kaos, penambahan karyawan tidak tetap (freelance), tertib administrasi usaha, pemasaran lebih luas dengan konten yang konsisten dan peningkatan followers instagram, serta memiliki website untuk promosi lebih luas. Luaran kegiatan pengabdian ini publikasi melalui youtube institusi kampus, poster, publikasi jurnal serta telah dibuatkan draft untuk publikasi media massa (berita).
Co-Authors Hakim, Oktavia Ramadhani Handriano, Rory hanifah hanifah Indra Saputra Judijanto, Loso Niha, Khoirun Ridhawati, Rakhmi Sa'diah, Halimatus Sudarmanto, Eko Trinandari Prasetya Nugrahanti