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All Journal The Indonesian Accounting Review The Accounting Journal of Binaniaga Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Pengabdian Dharma Laksana JITMI (Jurnal Ilmiah Teknik dan Manajemen Industri) JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Ekonomi Dan Bisnis Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat International Journal of Digital Entrepreneurship and Business (IDEB) Jurnal Ekonomi Efektif Jurnal PADMA: Pengabdian Dharma Masyarakat Jurnal Pengabdian Masyarakat Madani Jurnal Mahasiswa Mengabdi (JIMAWAbdi) Realible Accounting Journal Jurnal PERKUSI: Pemasaran, Keuangan dan Sumber Daya Manusia Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Journal of Innovative and Creativity
Sugiyanto Sugiyanto
Program Pascasarjana Magister Akuntansi, Universitas Pamulang, Tangerang Selatan, Banten
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences Other

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Penyuluhan dan Pengelolaan Sampah Rumah Tangga di Desa Mekarjaya Kecamatan Mande Kabupaten Cianjur Farhan Maulana; Didik Hadida; Dwi Afrilia; Isnaini Octavia; Mukhlis Catio; Wahyudi Wahyudi; Sugiyanto Sugiyanto
Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Vol 3, No 3 (2023): Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen
Publisher : Unpam Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/kmm.v3i3.33372

Abstract

Kegiatan PKM ini bertujuan untuk menumbuhkan kesadaran pada masyarakat akan pentingnya dalam menjaga lingkungan dengan mengetahui jenis-jenis sampah dan dapat mengelompokan sampah sesuai dengan jenisnya serta mengetahui manfaat dari sampah yang dapat didaur ulang atau dikelola menjadi barang yang bermanfaat dan bernilai jual. Metode yang disampaikan menggunakan metode diskusi dengan penyampaian secara langsung. Manfaat dari kegiatan Pengabdian Kepada Masyarakat ini Dengan dibawakannya tema tersebut, para peserta mendapatkan ilmu mengenai pengelolaan sampah rumah tangga yang dihasilkan setiap harinya. Selain itu, dengan dibawakannya tema ini, peserta dapat mendaur ulang sampah-sampah rumah tangga sehingga dapat menghasilkan produk yang bisa dikonsumsi kembali maupun produk-produk yang dapat dijual.
Pengaruh Arus Kas Operasi, Ukuran Perusahaan, Dan Leverage Terhadap Kualitas Laba Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Lea Amanda; Muhammad A H; Oriadi Oriadi; Rosadi F; Sugiyanto Sugiyanto
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4890

Abstract

This study aims to examine the effect of operating cash flow, company size, and leverage on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2024. The method used is an associative quantitative approach using secondary data from annual financial reports. A total of 80 observation samples were obtained after applying data completeness criteria over five years of observation (2019–2023). Based on a series of econometric tests, the Fixed Effect Model (FEM) was determined to be the most appropriate estimation model for panel data regression analysis. The hypothesis testing results showed statistically significant findings, both partially and simultaneously. Simultaneously, the combination of Operating Cash Flow, Company Size, and Leverage was found to significantly affect Earnings Quality (p-value < 0.05). Further partial testing confirmed that the three independent variables individually had a significant effect on Earnings Quality (p-value = 0.001). These findings overall reinforce Agency Theory and Signaling Theory, concluding that internal company factors, such as liquidity (cash flow) and capital structure (leverage), play an important role in determining the credibility of the financial statements presented.
FACTORS AFFECTING CARBON EMISSION DISCLOSURE: GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE Jaenudin Jaenudin; Endang Ruhiyat; Sugiyanto Sugiyanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 4 (2024): December
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i4.6670

Abstract

This study examines the influence of green strategy, green investment, and environmental performance on carbon emission disclosure, with good corporate governance as a moderating variable. The research adopts a quantitative approach using secondary data. The research method employed is documentation, with data collected from annual and company sustainability reports. The sample in this study consists of non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2022, using a purposive sampling method. The sample obtained includes 91 companies out of a population of 772 companies. The data analysis technique used in this study is multiple linear regression analysis. The results show that the variables of green strategy and environmental performance have a positive influence on carbon emission disclosure, while green investment does not affect carbon emission disclosure. In the MRA testing, good corporate governance does not moderate the relationship between green strategy and environmental performance with carbon emission disclosure. In contrast, good corporate governance weakens the relationship between green investment and carbon emission disclosure.
Co-Authors -, Wahyudi - Achmad Taufik Agus Hermawan Ahmad Bisri Alifya Haniffah Suryaman Andy Risdianto Anita Nurul Firdaus Bakti Abu Birgantoro Budi Suhendar Dedeh Srigayanti Didik Hadida Dwi Afrilia Edozi Putra Elang Kristi Andhika ENDANG RUHIYAT Eti Hayati Farhan Maulana Fitri Dwi Febrianti Fitri Dwi Febrianti Hafid Darmais Halan Hamsinah Hamsinah Hendro Waryanto Holiawati Irwan Setiawan Isnaini Octavia Jaenudin Jaenudin Juhaeri Juhaeri Juwita Ramadani Fitria Juwita Ramandani Fitria Kansas Syafrizal Lea Amanda Manda Ari Maylanti Marjuki Zulziar Masno Marjohan Maswarni Maswarni Mohammad Anwar Gani Muhamad Yusuf Muhammad A H Mukhlis Catio Nifta Alfitriana Nofiar Nofiar Nur Wijayanti Oriadi Oriadi Rachmat Kartolo Rachmat Kartolo Rini Alfatiyah Risna Rizal Ronaldo Budiaro Ronaldo Budiarto Rosadi F Ryan Ruwah Rizki Sachro Sachro Sachro Yusuf Sahroni Sahroni Sasi Ngatiningrum Shinta Ningtiyas Nazar Siti Chodijah Sofian Bastuti Sulistiawati Sulistiawati Suripto Suripto Suripto Susanti Susanti Syarif Tika Dian Pangastuti Tri Anggoro Seto Tukiyat Tukiyat Widia Setyaningrum Yayan Sudaryana Yulita Pujilestari Zulfitra Zulfitra