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All Journal Jurnal Ilmiah Keperawatan (Scientific Journal of Nursing) JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Ilmiah Wahana Pendidikan Muhammadiyah Medical Journal Satwika: Jurnal Pengabdian kepada Masyarakat Madani: Multidisciplinary Scientific Journal Buletin Ilmiah Ilmu Komputer dan Multimedia (BIIKMA) RechtIdee Wistara: Jurnal Pendidikan Bahasa dan Sastra FAWAID: Sharia Economic Law Review Advances in Management & Financial Reporting Journal Social Engagement: Jurnal Pengabdian Masyarakat
Ramadhani, Alya
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PENGARUH EARNING POWER, LEVERAGE, DAN FREE CASH FLOW TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN INSTITUSIONAL Ramadhani, Alya; Nurlaili, Nurlaili; Devi, Yulistia
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 8, No 2 (2025): May 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v8i2.2956

Abstract

Abstract: The growing practice of earnings management by businesses, particularly those in the healthcare industry listed on the Indonesia Stock Exchange (IDX) for the 2022–2023 period, is what spurred this study. Financial reports may lose credibility as a result of this technique since the data presented no longer accurately depicts the state of the business. Earning power, leverage, and free cash flow are some of the characteristics that are thought to be the primary causes of earnings management. Nonetheless, institutional ownership is thought to be able to regulate the connection between these elements and earnings management strategies due to its substantial monitoring role. This study uses a quantitative technique and secondary data from the annual reports of 25 companies in the healthcare sector. The analysis techniques used are panel data regression and moderated regression analysis (MRA), both of which are made possible by the EViews 12 program. The results of the study show that free cash flow and earning power considerably deteriorate earnings management, whereas leverage greatly enhances it. Additionally, it has been shown that while institutional ownership can lessen the effect of free cash flow on earnings management, it is unable to lessen the influence of earning power and leverage. This research highlights how crucial institutional ownership is in regulating earnings management techniques, particularly in light of the post-pandemic economic recovery. Keyword: earnings management, earning power, free cash flow, institutional ownership, leverage. Abstrak: Meningkatnya praktik ini didasarkan pada manajemen laba perusahaan, termasuk perusahaan dengan terdaftar pada Bursa Efek Indonesia (BEI) antara tahun 2022 dan 2023. Praktik ini dapat mengurangi kredibilitas laporan keuangan karena informasi yang diberikan tidak mencerminkan keadaan sebenarnya perusahaan. Karena memiliki fungsi pengawasan yang kuat, kepemilikan institusional diperkirakan mampu memoderasi hubungan antara elemen-elemen tersebut dengan praktik manajemen laba. Di sisi lain, beberapa elemen, seperti kekuatan pendapatan, leverage, dan aliran kas bebas, dianggap sebagai pemicu utama munculnya manajemen laba. Pendekatan kuantitatif dipakai pada kajian ini, juga data sekunder dengan digunakan berasal dari laporan tahunan 25 perusahaan dalam bidng perawatan kesehatan. Analisis regresi moderat (MRA) dan regresi data panel dijalankan menggunakan program EViews 12. Perolehan kajian memerlihatkan bahwasanya kepemilikan institusional memoderasi dampak free cash flow pada manajemen laba, tetapi dampak earning power dan leverage sangat negatif. Hasil ini menunjukkan betapa pentingnya kepemilikan institusional dalam mengatur praktik manajemen laba, terutama dalam pemulihan ekonomi setelah pandemi. Kata kunci: earning power, free cash flow, kepemilikan institusional, leverage, manajemen laba.
Standard Clauses: Measuring Dilemmas in Theory Baso, Fatihani; Uke, La Ode Muhammad Iman Abdi Anantomo; Iswandi, Iswandi; Djaoe, Andi Novita Mudriani; Ramadhani, Alya
RechtIdee Vol 20, No 1 (2025): JUNE
Publisher : Trunojoyo Madura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/ri.v20i1.29842

Abstract

The study aims to measure this dilemma through the theories of natural law, utilitarianism, and positivism. It employs a qualitative approach using library research and normative juridical analysis. Despite their role in enhancing transactional efficiency, standard clauses often obscure critical rights and responsibilities, particularly for consumers who lack the bargaining power or legal literacy to fully comprehend or negotiate contract terms. This condition is increasingly urgent in the context of digital transactions on e-commerce platforms, etc where standard clauses are not only more prevalent but also more opaque. Existing scholarship has yet to explore how consumer legal literacy—or the lack thereof—affects the understanding, acceptance, and contestation of standard clauses in the digital marketplace. This study fills that gap by integrating legal theory with a critical analysis of consumer awareness, offering a novel perspective on the intersection between legal formalism and substantive justice in contemporary consumer contracting. The results indicate that standard clauses are deemed unjust based on natural law theory due to their formulation often violating universal moral principles, which demand mutual agreement and fairness for all parties. According to utilitarian theory, standard clauses are beneficial if they serve all parties; however, since they mainly benefit business actors, the usefulness is limited and creates imbalance. Meanwhile, positivist theory considers standard clauses legally valid as long as they adhere to the pacta sunt servanda principle—once written and agreed upon, the contract is binding law for the parties. Although standard clauses promote business efficiency, the imbalance in bargaining power may disadvantage consumers, who must therefore critically assess their ability to accept or reject the contract.
Sosialisasi Anti Bullying di SMP Negeri 12 Makassar Malik, Saharuddin; Olii, Ilham; Putri, Salsabillah Akvina; Amiruddin, Ilfa Muthi A; Ramadhani, Alya
Journal Social Engagement: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2025): September 2025
Publisher : Journal Social Engagement: Jurnal Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk meningkatkan kesadaran siswa mengenai dampak negatif bullying serta membentuk lingkungan sekolah yang aman dan saling menghormati. Kegiatan dilaksanakan melalui sosialisasi di SMP Negeri 12 Makassar dengan metode ceramah interaktif, diskusi, kuis, dan simulasi. Hasil kegiatan menunjukkan siswa mampu mengidentifikasi bentuk bullying, memahami dampaknya, serta menunjukkan empati dan sikap saling menghargai. Guru memberikan tanggapan positif dan menilai kegiatan ini bermanfaat dalam membentuk karakter siswa. Dengan demikian, pendidikan anti bullying efektif diterapkan sejak dini dengan pendekatan interaktif dan partisipatif.   Kata Kunci: Bullying; Pendidikan Karakter; Anti Bullying
Co-Authors Ahmad, Azis Amiruddin, Ilfa Muthi A Apriani, Anti Aries Saifudin Baso, Fatihani Brillian Prince Djaoe, Andi Novita Mudriani Fedrina, Rezka Hazizah, Mawaddah Tuhfah Hermana, Cecep Iswandi Iswandi Kuswanti, Ana Lailan Safina Nasution Malik, Saharuddin Meilani Meilani, Meilani Nurfauzi, Muhammad Aqmal Nurlaili Nurlaili Olii, Ilham Putri, Salsabillah Akvina Rahmadi, Afdal Rakhmadi Rahman Sadam Husein, Muhammad Suryaningsih, Yeni Tri Rahayu, Ayu Uke, La Ode Muhammad Iman Abdi Anantomo wahyuni wahyuni Yulistia Devi Zaenal Abidin, Arya Zulka, Ayesia Natasya