Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal Global Financial Accounting Journal Abdimas Indonesian Journal
Indrayati, Indrayati
Unknown Affiliation
Religion Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Relationship of Leverage, Asset Management, Earnings Management and Profitability Indrayati, Indrayati; Sumiadji, Sumiadji; Jaswadi, Jaswadi; Utami, Rachma
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9144

Abstract

The Aneka Industry sector in 2019 recorded the worst performance. This research aimed to examine the effect of leverage on profitability and the roles of asset management and earnings management as a mediating effect at Aneka Industry Companies in Indonesia. The population of this research was 665 companies listed on the Indonesian Stock Exchange (IDX), and the sample used was 225 for the 2016-2020 period. Data were analyzed using Structural Equation Modelling (SEM)-PLS. The results showed that leverage had a significant negative effect on asset and earning management and a non-significant effect on Profitability. Both asset management and earnings management had a significant positive impact on Profitability. Meanwhile, asset and earnings management successfully mediated the effect of leverage on Profitability. Not many studies have examined the relationship between leverage, asset management, earnings management, and profitability. This research also tested a large sample size to represent conditions in Indonesia. This study recommends that the company maintain the condition of asset management and reduce earnings management.
Pendampingan Penyusunan Struktur BUMDES Pulotondo Mulyo Berbasis Potensi Ekonomi di Desa Pulotondo, Tulungagung Fatimah, Annisa; Wijayanti, Rika; Ernawati, Widi Dwi; Magdalena, Marlina; Indrayati, Indrayati
Abdimas Indonesian Journal Vol. 4 No. 2 (2024)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v4i2.437

Abstract

The Community Service Team (PKM) of the Malang State Polytechnic (Polinema) carried out activities on July 3-4, 2024 at Pulotondo Village, Ngunut District, Tulungagung Regency. This was done to assist the Village-Owned Enterprise or often referred to as Bumdes Pulotondo Mulyo in Pulotondo Village, Ngunut District - Tulungagung Regency in compiling its organizational structure. The existence of Pulotondo village through Bumdes Pulotondo Mulyo must receive serious attention. Bumdes is expected to be able to manage assets, service providers, and other businesses to improve the welfare of its people according to Permendesa No. 4 of 2015. All capital for Bumdes Pulotondo Mulyo is obtained through direct participation from separated Village assets. This PKM activity is carried out in several stages, namely during pre-activity, activity implementation and post-activity. Based on the results of the pre-activity, the potential superior businesses owned by Bumdes are catering businesses, livestock/fishery feed distributors, and have a household waste business management plan. Therefore, the design of the Bumdes Management structure must be appropriate. To achieve organizational goals, Bumdes management really needs the support of management functions. The organizational structure of Bumdes Pulotondo Mulyo is not yet effective and stable. The initial steps that have been taken are to prepare the organizational structure and educate the job descriptions of all Bumdes managers. This activity received a positive perception from the Bumdes Pulotondo Mulyo Management. According to Bumdes, the PKM activity is very useful and opens up new insights that are ready to be applied to the Bumdes organization. It is hoped that this assistance can continue to be focused on strengthening the community's economy, increasing information, knowledge and skills, which must be carried out in multiple aspects, both from the aspects of society, social, culture, village government policies and marketing potential for Bumdes Pulotondo Mulyo.
The Relationship of Leverage, Asset Management, Earnings Management and Profitability Indrayati, Indrayati; Sumiadji, Sumiadji; Jaswadi, Jaswadi; Utami, Rachma
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9144

Abstract

The Aneka Industry sector in 2019 recorded the worst performance. This research aimed to examine the effect of leverage on profitability and the roles of asset management and earnings management as a mediating effect at Aneka Industry Companies in Indonesia. The population of this research was 665 companies listed on the Indonesian Stock Exchange (IDX), and the sample used was 225 for the 2016-2020 period. Data were analyzed using Structural Equation Modelling (SEM)-PLS. The results showed that leverage had a significant negative effect on asset and earning management and a non-significant effect on Profitability. Both asset management and earnings management had a significant positive impact on Profitability. Meanwhile, asset and earnings management successfully mediated the effect of leverage on Profitability. Not many studies have examined the relationship between leverage, asset management, earnings management, and profitability. This research also tested a large sample size to represent conditions in Indonesia. This study recommends that the company maintain the condition of asset management and reduce earnings management.
Co-Authors Annisa Fatimah Ernawati, Widi Dwi Jaswadi JASWADI, Jaswadi Magdalena, Marlina Rachma Bhakti Utami Sumiadji - Utami, Rachma Wijayanti, Rika