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All Journal JIKA: Jurnal Ilmu Keuangan dan Perbankan International Journal Of Science, Technology & Management (IJSTM) Jurnal Pengabdian Masyarakat "Wiryakarya"
Rollis Ayu Ditasari
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Transportation

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 1 
Analysis of Optimal Portfolio Comparison on Shares of Sri Kehati by using Single Index Model and Random Model Rollis Ayu Ditasari; Ade Ichsan Pradana
International Journal of Science, Technology & Management Vol. 2 No. 4 (2021): July 2021
Publisher : International Journal of Science, Technology & Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i4.270

Abstract

The purpose of this study is to provide empirical evidence that the determination of a stock portfolio using a single index model can provide optimal returns compared with the determination of stock portfolio using a random model. The sample in this research is 25 shares joined in SRI-KEHATI selected using purposive sampling. The data analysis technique used the average test for two independent samples (Mann Whitney Test (U Test)). The results showed that the determination of the stock portfolio using a single index model can provide optimal return compared to the determination of the stock portfolio using random model.
Optimalisasi Limbah Jagung Menjadi Silase: Solusi Inovatif Untuk Ketahanan Pakan Ternak di Dusun Manjung Sari Rollis Ayu Ditasari; Salsa Cintya Rahmawati; Nurisa Anas Syalum; Wahyu Devita Sari; Selfa Dwi Santoso; Muhammad Romadana Syaifullah
Jurnal Pengabdian Masyarakat "Wiryakarya" Vol. 4 No. 01 (2025)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/wjpm.v4i01.21763

Abstract

Program pengabdian masyarakat yang dilaksanakan oleh Tim PPK ORMAWA MAGENTA berfokus pada pemberdayaan masyarakat Dusun Manjung Sari, Desa Wakah, Kecamatan Ngrambe, Kabupaten Ngawi, melalui pelatihan pembuatan pakan ternak berbasis silase. Silase merupakan pakan ternak hasil fermentasi batang jagung yang dirancang untuk meningkatkan efisiensi pemanfaatan limbah pertanian sekaligus mengatasi kendala ketersediaan pakan pada musim paceklik. Metode kegiatan mencakup penyuluhan, praktik langsung, dan evaluasi hasil, yang dilakukan dengan melibatkan warga desa, terutama ibu-ibu PKK dan karang taruna. Hasil kegiatan menunjukkan bahwa inovasi silase berbasis limbah batang jagung tidak hanya mengurangi pemborosan sumber daya alam, tetapi juga memberikan pakan bergizi tinggi, mudah dicerna, dan terjangkau bagi peternak. Program ini berhasil meningkatkan pengetahuan dan keterampilan warga dalam mengolah pakan ternak secara efisien, sekaligus mendukung keberlanjutan sektor peternakan di wilayah tersebut. Manfaat utama meliputi ketersediaan pakan sepanjang tahun, pengurangan ketergantungan pada pakan komersial, dan peningkatan kesejahteraan peternak. Kata kunci: Silase, Limbah batang jagung, Pakan ternak, Pemberdayaan masyarakat, Keberlanjutan peternakan
The Influence of Prudence, CEO Gender and CEO Tenure on Earnings Management: In Audit Committee Moderation Hariyani, Diyah Santi; Nining Rahmawati; Rollis Ayu Ditasari
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 2: Juni 2025
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v14i2.16421

Abstract

This study aims to empirically prove the effect of prudence, CEO gender and CEO tenure on earnings management with the audit committee as a moderating variable. The research method used is quantitative research with secondary data sources. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2020-2023 with a sample size of 102 companies. The data analysis technique used was Moderated Regression Analysis (MRA) with SPSS 25. The results of the study indicate that prudence has a significant positive effect on earnings management. CEO gender has a significant negative effect on earnings management and CEO tenure has a significant negative effect on earnings management. The audit committee was unable to moderate the effect of prudence on earnings management. However, the audit committee was able to moderate the effect of CEO gender and CEO tenure on earnings management. This study is expected to add insight into how prudence, CEO gender and CEO tenure affect earnings management with the audit committee as a moderating variable. This study makes a significant contribution to understanding the dynamics of corporate governance and the quality of financial reporting. Keywords: Accounting Conservatism; CEO Gender; CEO Tenure; Earnings Management; Prudence
Co-Authors Ade Ichsan Pradana Hariyani, Diyah Santi Muhammad Romadana Syaifullah Nining Rahmawati Nurisa Anas Syalum Salsa Cintya Rahmawati Selfa Dwi Santoso Wahyu Devita Sari