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All Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Kontemporer
Irwan Chandra
Universitas Katolik Widya Mandala Surabaya
Economics, Econometrics & Finance Social Sciences Other

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ANALISIS PERBEDAAN RETURN DAN RISIKO SAHAM DENGAN DAN TANPA PERATAAN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEl Chandra, Irwan
Jurnal Akuntansi Kontemporer Vol. 1 No. 2 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i2.431

Abstract

Many researchs proved that listed companies in Indonesia Stock Exchange did income smoothing. It means that management did an effort to decrease income fluctuation to reach the favorable target, whether by the manipulation of artificial (by accounting method) or real (by transaction) variables. By this income smoothing, they expect the risk of company will be decreased. This research is designed to know whether there are any differences between income-smoothed-companies and non-incomesmoothed- companies in their returns and/or risks. Fifty five manufacture companies, became this research samples, are selec/ed by purposive sampling method. These samples are classified as income-smoothed-group and non-income-smoothed-group by Eckel's model. Thefindings showed that there is no significant difference for both stock returns and risks between income-smoothed-companies and non-income-smoothedcompanies. In the other words, although the income smoothing found in Indonesia but there is no difference for returns alld risks variable between income-smoothed-companies all d non-income-smoothed-companies.
Analisis Perbedaan Return dan Resiko Saham dengan dan Tanpa Perataan Laba pada Perusahaan Manufaktur yang Terdaftar di BEI Chandra, Irwan
Jurnal Akuntansi Kontemporer Vol. 1 No. 2 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i2.1033

Abstract

Many research proved that listed in Indonesia Stock Exchange did income smoothing. It means that management did an effort to decrease income fluctuation to reach the favorable target, whether by manipulation of artificial (by accounting method) or real (by transaction) variable. By this income smoothing they expect the risk of company will be decreased- This research is designed to know whether there are any difference between income-smoothed-company and non-income-smoothed company in their returns and/or risk. Fifty five manufacture companies, became this research samples, we selected by purposive sampling method. The samples are classified as income-smooth group and non-income-smoothed by Eckel's model. The findings showed that there is no significant difference for both stock returns and risks between income-smoothed-companies and non-income-smoothed companies. In the other words, although the income smoothing found in Indonesia but there is no difference for returns and risks variable between income-smoothed companies and non- income -smoothed-companies.
RH Laksmana's Yam Flour Market Expansion with Technology and Digital Marketing : Ekspansi Pasar Tepung Ubi RH Laksmana dengan Implementasi Teknologi dan Pemasaran Digital Putri Madona; Zaira, Jupri Yanda; Wijianto, Agus; Henim, Silvana Rasio; Trisnadoli, Anggy; Chandra, Irwan
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 2 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v9i2.23602

Abstract

Cassava is one of the primary food commodities with a strategic role in supporting food security. In Riau Province, cassava production centers continue to grow annually. One of the cassava-based products with increasing demand in both national and international markets is cassava flour. RH Laksmana Cassava Flour is a producer located in Kampar Regency, relying on sunlight for drying cassava chips and manually sieving flour using a 40 cm kitchen sieve, which is inefficient. Marketing efforts are limited to personal social media accounts. This community service project implemented two machines, provided a website and its training, and conducted digital marketing training. Results showed a 41.6% improvement in sieving time efficiency and a 140% increase in sieved production output. Drying processes also became more hygienic and weather-independent, with a capacity of 160 kg/day
Co-Authors Anggy Trisnadoli Henim, Silvana Rasio Putri Madona Wijianto, Agus Zaira, Jupri Yanda