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All Journal Jurnal Manajemen dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) Jurnal Revenue : Jurnal Ilmiah Akuntansi BUSINESS AND ENTERPREUNERSHIP JOURNAL Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Manajemen dan Bisnis (JMB) Business and Enterpreneurship Journal (BEJ) J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Hasbullah Hasbullah
Universitas Mitra Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Journal : J-CEKI

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Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Manajemen Laba Pada Perusahaan Kosmetik Hasbullah Hasbullah; Lindri Lusika
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5850

Abstract

This study aims to determine the effect of Firm Size (total Assets), Leverage (DAR), and Profitability (ROA) on EarningsManagement in cosmetic companies listed on the IDX for the 2016-2022 period. This research is a quantitative research with an associative approach using secondary data. The research population totaled 7 years of financial reports and 35 research samples were obtained using the purposive sampling method according to certain criteria and the data used were financial report data for 7 years from 2016-2022. The analysis technique used is the classical assumption test, multiple linear regression test and hypothesis testing. The model was tested using SPSS version 20. The results of this study indicate that partially firm size has a negative effect on earnings management, both leverage (DAR) partially has a positive effect on earnings management, thirdly, profitability has a positive effect on earnings management. management. The four company measurements, leverage (DAR), and profitability (ROA) simultaneously affect earnings management.
Faktor-Faktor yang Mempengaruhi Pertumbuhan Sektor Pariwisata dan Dampaknya terhadap Ekonomi Kota Bandar Lampung Hasbullah Hasbullah; Desmon Desmon
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 2: Februari 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i2.8126

Abstract

Tourism in Bandar Lampung City has significant potential that has not been fully utilized. This study aims to analyze the factors influencing the growth of the tourism sector and its impact on the local economy. The research uses a qualitative method, with data collected through in-depth interviews with stakeholders, including tourism business operators, local government officials, and tourists. The data were analyzed using a thematic approach to explore patterns and relationships between factors. The findings show that consistent government policies, adequate infrastructure development, and digital-based tourism promotion play a key role in driving the growth of the tourism sector. The economic impacts include an increase in Local Revenue (PAD) and the creation of new job opportunities. This study recommends the sustainable development of the tourism sector through policies that support infrastructure improvement and digital promotion. In conclusion, the tourism sector in Bandar Lampung City has the potential to make a significant contribution to the local economy if optimally managed.
Co-Authors Agis Mutiara Agung Rachmadi Agung Rachmadi Andi Surya Anwar, Amelia Armalia Reny Armalia Reny WA Defrizal Desmon Desmon Devia Uswatun Hasanah Dewi Silvia Dwi Khafifah Eva Desriantika Hairudin Hairudin Lindri Lusika Maria Septijantini Alie Meli Agustina Moli Perani Muhammad Nasir Nuzulya Pahlawi Oktaria, Eka Travilta Pita Septiana Riska Aulia Riska Rizky Widagdo Athur Wigono Sri Utami Susi Indriyani Toton TOTON Trio Rubiawan Vela Aprilia Vicky F Sanjaya Yudhinanto CN Yudhinanto Yudhinanto Yuliana Yuli Yulistina Yulistina