Claim Missing Document
Check
Articles

Found 3 Documents
Search

Faktor-Faktor Keuangan Yang Memengaruhi Manajemn Laba Anita Wijaya Ningsih; Rieka Ramadhaniyah; Nolita Yeni Siregar; Reva Meiliana; Dedi Putra
Jurnal Akuntansi dan Keuangan Vol 12, No 2 (2021): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v12i2.2149

Abstract

This study aims to examine financial factors such as profitability, leverage, firm size and book tax difference on earnings management. The samples used were 61 samples of manufacturing companies obtained for 3 years from 2017-2019 by purposive sampling method. The data analysis technique used is multiple linear regression analysis. This research has succeeded in proving that the difference between book tax and profitability has an effect on earnings management; Meanwhile, Leverage and firm size have no effect on earnings management.
ANALYSIS OF EFFECT NON FINANCIAL MEASURES DISCLOSURE, CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL AND AUDIT QUALITY TO COMPANY PERFORMANCE Dedi Putra; Lusi Indriyana
Prosiding International conference on Information Technology and Business (ICITB) 2018: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 4
Publisher : Proceeding International Conference on Information Technology and Business

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

Abstract

The objective of this research was to prove empirically the effect of the nonfinancial measures disclosure, the corporate governance, the intellectual capital, and the audit quality on the corporate performance of banking companies indexed in Indonesian Stock Exchange in the period of 2014-2016. The type of this research was the quantitative research. The independent variables of this research were the non-financial measures disclosure, the corporate governance, the intellectual capital, and the audit quality. The dependent variable of this research was the company performance (CAR). This research used the purposive sampling technique. The number of samples of this research was 111 banking companies indexed in the period of 2014-2016. The type of this research data was the secondary data. The data collecting technique used in this research was documentation. The data analysis technique used in this research was the multiple linear regression by using IBM SPSS Version 21 program. The result of this research showed that the non-financial measures disclosure had an effect on the company performance; while, the corporate governance, the intellectual capital, and the audit quality did not affect the company performance. Keywords: Non Financial Measures Disclosure, Corporate Governance,  Intellectual Capital, Audit Quality, Capital Adequacy Ratio (CAR)
PKM PELATIHAN PEMBUATAN ECOPRINT UNTUK IBU-IBU PKK BERDAMPAK COVID-19 DI KOMPLEK BCL HAJIMENA LAMPUNG SELATAN Dedi Putra; Anik Irawati; Pebrina Swissia
Abdimas Toddopuli: Jurnal Pengabdian Pada Masyarakat Vol. 4 No. 1 (2022): Desember 2022
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/atjpm.v4i1.1917

Abstract

Teknik eco print merupakan salah salah satu alternatif industri rumahan berupa produk tekstil yang ramah lingkungan Ecoprint adalah batik yang menggunaka daun, bunga atau kayu yang dapat mengeluarkan warna. Ibu-ibu PKK Kompleks BCL Lamsel yang belum memiliki ketrampilan dapat memanfaatkan waktu luangnya untuk meningkatkan pendapatan melalui kegiatan pengabdian masyarakat dalam bentuk pelatihan pembuatan ecoprint. Tujuan pengabdian ini adalah untuk meningkatkan pengetahuan dan ketrampilan kepada mitra dalam pembuatan ecoprint 1) sosialisasi kepada ibu-ibu tentang eco print, 2) pelatihan kepada ibu-ibu dalam pembuatan ecoprint. Tahap sosialisasi dilakukan dengan mensosialisasikan ecoprint sebagai produk ramah lingkungan dan mengenalkan bahan-bahan untuk membuat ecoprint. Pelatihan pembuatan ecoprint menggunakan teknik steam melalui tahap-tahap: scouring (pencucian kain), mordanting (perendaman kain pada larutan mordan dan larutan pewarna alami), penyusunan daun di atas kain, pengukusan, dan fiksasi (pengeringan). Hasil yang diperoleh, mitra memiliki peningkatan ketrampilan membuat ecoprint dan memperoleh pendapatan yang lebih baik.