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All Journal Jurnal Akuntansi dan Keuangan Current : Jurnal Kajian Akuntansi dan Bisnis Terkini International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) J-MIND (Jurnal Manajemen Indonesia) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Mahasiswa Agribisnis Jurnal Malikussaleh Mengabdi
naz'aina, naz'aina
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Social Sciences Other

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TRAINING ON ENTREPRENEURSHIP PROPOSAL WRITING (PKM-K). Faliza, Nur; Naz'aina, Naz'aina; Fahrizal, Effan
International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Vol. 2 No. 2 (2022): July-October 2022
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.08 KB) | DOI: 10.54443/irpitage.v2i2.336

Abstract

This article aims to provide knowledge about entrepreneurship, especially those related to writing entrepreneurial proposals for PMK-K through training conducted on students. It is hoped that the proposals made by students are not only able to participate in PKM but are also sustainable. The method of delivering the training is the lecture and discussion method. Questionnaires were distributed after the training to the trainees, to see how far the participants understood the training material provided. After attending this training, students generally have knowledge about student creativity programs and their categories, in addition to entrepreneurship. Then students are able to find ideas and are also able to compile these ideas in the form of entrepreneurial proposals which are then collected.
The Influence of Leverage, Investment Opportunity Set on Accounting Conservatism: The Moderating Effect of Political Connections Yunina, Yunina; Sahfira, Erra; Mursidah, Mursidah; Naz'aina, Naz'aina; Indrayani, Indrayani
Jurnal Akuntansi dan Keuangan Vol. 14 No. 1 (2026): Jurnal Akuntansi dan Keuangan : Maret 2026
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i2.24636

Abstract

This study investigates the influence of leverage and investment opportunity set on accounting conservatism, with political connections serving as a moderating variable. The sample comprises 125 non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023, yielding 375 firm-year observations, selected through purposive sampling based on specific criteria. This quantitative research employs panel data collected through documentation techniques from the official IDX website (www.idx.co.id) and the respective companies’ official websites. The data were analyzed using Moderated Regression Analysis (MRA) in EViews 12. The findings reveal that leverage has no significant effect on accounting conservatism, whereas the investment opportunity set has a negative and significant effect. Additionally, political connections do not moderate the relationship between leverage and accounting conservatism but do moderate the relationship between the investment opportunity set and accounting conservatism.
Co-Authors Adhiana, Adhiana Arliansyah, Arliansyah Aryani, Risa Asnawi Asnawi Biby, Sapna Fahrizal, Effan Harita, Sri Ikhwani, Nurul INDRAYANI INDRAYANI Jariah Abu Bakar Juliani Machfud Machfud Muammar Khaddafi Mursidah Mursidah, Mursidah Nur Afni Yunita Nur Faliza Pramito, Rohman Fajri Jalil Prayitno, Andi Ratna Ratna Sahfira, Erra Simatupang, Idul Fazri Yunina Yunina Yusra, Muhammad Zubir, Muhammad