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All Journal Jurnal Eksplorasi Akuntansi (JEA) Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI)
Wulandari, Miranti
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Transformasi Masyarakat Wih Pesam Menuju Desa Digital Bebas Stunting Septima S, Richasanty; Hajimi, Hajimi; Karmila, Karmila; Novellia, Gracia; Putri, Juwita; Wulandari, Miranti; Pitriani, Pitriani; Zikri, Agustia; Maharami, Ilham; Husairi, Ahmad; Ariga, Irwan; Riski, Rahmad; Putri, Wenny Julia; Bahgie, Mutuah; Fitranuddin, Fitranuddin; Akmal, Maulana; Rapiah, Rapiah; Umar, Umar; Syahputra, Safrika
Jurnal Pengabdian Pada Masyarakat Indonesia Vol 2 No 6 (2023): Desember : Jurnal Pengabdian Pada Masyarakat Indonesia
Publisher : Universitas Gajah Putih, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/jppmi.v2i6.897

Abstract

In the current era technology is experiencing rapid development. Global technological advances have influenced all aspects of life, including economics, health, arts, public services and education. Digital technology is an information technology that prioritizes activities carried out by computer or digital rather than using human power. With the development of digital technology, many fields have benefited from its development. With this technology, village communities should also be able to experience ease in accessing technology because nowadays villages are encouraged to progress and be independent, with the hope of being able to develop the various potentials they have for the advancement of village development, but of course in some villages it is possible not to utilize this digital technology because that community service creates programs that introduce modernizing digital technology. The methods used are discussion and practice. Increasing understanding of village officials and the community means increasing digital literacy skills and showing that the objectives of the White Elephant University 2023 Thematic real work course are quite achievable and successful.
Pelatihan Penentuan Jalur Distribusi Pupuk Terbaik Menggunakan Teori Graf di PT Iskandar Muda Kabupaten Aceh Utara Septima, Richasanty; Zulfa, Ira; Wulandari, Miranti
Jurnal Pengabdian Pada Masyarakat Indonesia Vol 3 No 1 (2024): Februari : Jurnal Pengabdian Pada Masyarakat Indonesia
Publisher : Universitas Gajah Putih, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/jppmi.v3i1.973

Abstract

Dalam pemenuhan kebutuhan produk costumer, perusahaan sering mengalami permasalahandisebabkan oleh pemilihan kendaraan yang tidak tepat, kurang optimalnya dalam pemilihan kendaraan,dan berakibat terjadinya arus bolak-balik yang tidak teratur, maka dapat memperpanjang rutepengiriman sehingga mengakibatkan keterlambatan dalam fluktuasi biaya pengiriman. Dalammemenuhi kebutuhan pertanian tersebut adalah menggunakan jasa pengiriman atau jasa logistic. Jasapengiriman atau ekspedisi dapat menjadi adalan Dalam pengiriman logistic, salah satunya adalahpengiriman pupuk. Mengapa logistic bisa menjadi andalan dalam pengiriman pupuk? Hal ini karna jasapengiriman logistik atau jasa ekspedisi dapat memuat barang dalam jumlah banyak dan cakupanwilayah rute yang jauh lebih luas. Sehingga dapat membawa barang keseluruh daerah nusantaradengan cepat dan aman
Pengaruh Environmental, Social, and Governance (ESG Performance) terhadap Manajemen Laba dengan Kepemilikan Manajerial dan Managerial Overconfidence sebagai Variabel Moderasi Wulandari, Miranti; Sebrina, Nurzi
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.2865

Abstract

This study investigates the impact of ESG performance on earnings management, with managerial ownership and managerial overconfidence as moderating variables. Earnings management in this research is measured by discretionary accruals as a proxy. ESG performance is measured based on scores from Refinitiv Eikon. Managerial ownership is measured by the ratio of shares owned by managers to the total shares. Meanwhile, managerial overconfidence is measured by the comparison of the debt equity ratio (DER) to the industry median. The population for this study consists of all companies listed on the IDX in Indonesia from 2019 to 2023, selected using purposive sampling techniques, resulting in a total sample of 205 companies over 5 years of research. The results indicate that ESG performance does not have a significant effect on earnings management. However, managerial ownership weakens this relationship, while managerial overconfidence does not show a moderating effect.
Co-Authors Ahmad Husairi Akmal, Maulana Ariga, Irwan Bahgie, Mutuah Fitranuddin, Fitranuddin Hajimi, Hajimi karmila karmila Maharami, Ilham Novellia, Gracia Nurzi Sebrina Pitriani, Pitriani Putri, Juwita Putri, Wenny Julia Rapiah Rapiah, Rapiah Riski, Rahmad Septima S, Richasanty Septima, Richasanty Syahputra, Safrika Umar Umar Zikri, Agustia zulfa, Ira