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All Journal International Journal of Social Service and Research Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Nadjib, Nadjib
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pembekalan Modul Pembelajaran Ekonomi Akuntansi Di Smk Panca Budi Medan Nadjib, Nadjib; Saputra, Jumadil; Muda, Iskandar; Ariffin, Ku Halim Bin Ku
Jurnal Pengabdian Masyarakat Disiplin Ilmu Vol. 1 No. 1 (2023): Jurnal Pengabdian Manajemen Multi Disiplin Ilmu Januari 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v1i1.2176

Abstract

Modul yang dirancang harusnya mampu membuat dan membiasakan siswa-siswi mengerjakan laporan keuangan berdasarkan ilustrasi-ilustrasi yang dirancang menjadi lebih efektif dan efisien dalam membuat output berupa laporan keuangan. Laporan keuangan yang baik adalah laporan keuangan yang dapat menjangkau aktifitas-aktifitas yang ada dalam perusahaan. Seorang akuntansi juga harus memiliki komunikasi yang baik untuk dapat menjangkau seluruh penerimaan dan pengeluaran yang tersebar di bagian-bagian lainnya. Laporan keuangan yang disusun harus meliputi seluruh akitifitas penerimaan dan juga pengeluaran, sekecil apapun pengeluaran yang dilakukan oleh perusahaan, harus di input dalam laporan keuangan
The Effect of Profit Management on Companies Listed in BEI Food and Beverage Sub-Sector Nadjib, Nadjib; Saputra, Hendra; Agustina, Roro Colia
International Journal of Social Service and Research Vol. 3 No. 3 (2023): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v3i3.315

Abstract

This study aims to determine the effect of audit quality and audit committee on profit management in food and beverage sub-secretary companies listed on the IDX in 2015-2020. This study uses quantitative research with the aim of determining the degree of relationship and pattern / form of influence between audit quality variables and audit committees on the company's profit management of the object of research. The results of this study can be explained that the quality of the audit has no effect on profit management of -1,402 < 2,034. Meanwhile, the audit committee affects profit management in food and beverage subsector companies listed on the IDX in 2015-2020, where the audit committee variable is 3,593 > 2,034. The quality of the audit and the audit committee simultaneously affects profit management where in the simultaneous test (Test F) it is known that the value of the F table is 3.28 with a significant value of 5% (0.05). F count 7.378 > F table 3.28 then Ho is accepted which means the quality of the audit, the audit committee simultaneously has a significant effect on profit management with a significance level of 0.002 <0.05. Furthermore, in the coefficient of determination test, it is known that the value of the coefficient of determination (R-Square) is 0.267. This value can be interpreted as variables X1 and X2 able to affect Y by 26.7%, the remaining 73.3% is explained by variables or other factors.
Co-Authors Agustina, Roro Colia Ariffin, Ku Halim Bin Ku Hendra Saputra Iskandar Muda Saputra, Jumadil