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All Journal Jurnal Ilmiah Ekonomi dan Bisnis SULUH: Jurnal Abdimas Jurnal Manajemen dan Bisnis Terapan Jurnal Keuangan dan Akuntansi Terapan (KUAT)
Intan Adino
Akuntansi, Universitas Lancang Kuning, Pekanbaru, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Library & Information Science Social Sciences Other

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Pemetaan Potensi Desa dalam Rangka Pengembangan Unit Usaha BumDes Tamer Mandiri Neneng Salmiah; Satria Tri Nanda; Intan Adino
SULUH: Jurnal Abdimas Vol 1 No 2 (2020): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v1i2.1050

Abstract

The community service program aims to provide knowledge to the village government and village community about the potential of Tanah Merah Village and assistance in mapping the potential of the village. With this service activity, it is expected that the knowledge of the village government and the village community about the potential of the village owned will increase so that the results of the village discussion will be decided upon which business units will be formed to develop the Tamer Mandiri BUMDes business unit. The method used in this activity is to conduct pre-test, counseling, simulation, question and answer, post test, and evaluation. The results of the community service activities are as expected, namely an increase in knowledge of village potential mapping and an understanding that each village must have the potential to be developed into the BUMDes Tamer Mandiri business unit.
E EARNING MANAGEMENT: THE EFFECT OF MANAGEMENT OVERCONFIDENCE AND CORPORATE GOVERNANCE Satria Tri Nanda; Raisya Zenita; Neneng Salimiah; Intan Adino
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 19 No. 1 (2022)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v19i1.7588

Abstract

Many studies have discussed the determinants of earning management. However, most of these studies discuss external factors of management such as audit quality and quality of disclosure and as a determinant of earning management. Study that tries to examine the intrinsic factors such as managerial overconfidence effect on earning management has not been widely conducted, especially in companies listed on IDX, Indonesia. This study aims to examine the effect of managerial overconfidence on earning management in companies listed on IDX. Furthermore, this study also aims to determine the moderating effect of corporate governance mechanisms on the relationship between managerial overconfidence. By using data analysis with the SEMPLS technique, the present study has succeeded to prove that managerial overconfidence affect earning management. Furthermore, this study also successfully provide evidence that corporate governance mechanisms such as independent audit committees and audit committee activities moderate the relationship between managerial overconfidence and earning management.
Filantropi Perusahaan: Sebuah Reviu Literatur dan Arah Penelitian Masa Depan Rizqa Anita; Neneng Salmiah; Intan Adino; Muhammad Rasyid Abdillah
Jurnal Manajemen dan Bisnis Terapan Vol. 4 No. 1 (2022): JURNAL MANAJEMEN DAN BISNIS TERAPAN
Publisher : Sekolah Pascasarjana Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2850.233 KB) | DOI: 10.31849/jmbt.v4i1.10621

Abstract

Penelitian ilmiah mengenai filantropi perusahaan pada saat ini mulai meningkat khususnya di Indonesia. Sehingga dibutuhkan sebuah telaah pustaka yang secara khusus mengidentifikasi informasi sejauh mana penelitian tentang filantropi perusahaan sudah dilakukan dan bagaimana arah para peneliti selanjutnya. Untuk melakukannya, metode telaah pustaka sangat diperlukan untuk mengeidentifikasi lebih lanjut. Penelitian ini memeriksa beberapa literatur ilmiah di bidang manajemen, akuntansi, ekonomi, sosiologi, dan kebijakan publik serta menganalisis isinya secara sistematis. Setelah meninjau temuan utama literatur, penelitian ini memeriksa beberapa peluang untuk arah penelitian selanjutnya tentang filantropi perusahaan untuk memperkuat pemahaman kita mengenai fenomena menarik di konteks bisnis dan masyarakat.
Pelatihan SAK EMKM bagi Guru Program Keahlian Akuntansi Smk Negeri 6 Pekanbaru Neneng Salmiah; Satria Tri Nanda; Intan Adino
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 3 No 2 (2021): Edisi November
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.91 KB) | DOI: 10.31092/kuat.v3i2.1233

Abstract

Program pengabdian kepada masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman Standar Akuntansi Keuangan Entitas  Mikro, Kecil, Menengah (SAK EMKM) bagi Guru Program Keahlian Akuntansi SMK Negeri 6 Pekanbaru yang nantinya akan ditransfer kepada siswa sehingga dapat meningkatkan kompetensi lulusan untuk meraih prospek atau peluang kerja di Bidang Akuntansi. PKM ini dilakukan melalui ceramah tentang pengetahuan SAK EMKM dimana merupakan standar untuk menyusun laporan keuangan bagi perusahaan berskala mikro, kecil, menengah. Indikator keberhasilan PKM ini dapat dilihat dari hasil evaluasi pre dan post test serta persentase kehadiran peserta. Jumlah peserta yang mengikuti pelaksanaan kegiatan PKM ini adalah 10 orang Guru Program Keahlian Akuntansi SMK Negeri 6 Pekanbaru. Kegiatan ini dilaksanakan secara online.   Hasil yang dicapai dari kegiatan PKM ini diperoleh dengan membandingkan hasil test setelah dengan sebelum pemberian materi tentang SAK EMKM dimana secara keseluruhan ada peningkatan jawaban yang benar, artinya ada peningkatan pemahaman SAK EMKM bagi Guru Program Keahlian Akuntansi SMK Negeri 6 Pekanbaru.
Co-Authors Muhammad Rasyid Abdillah Neneng Salimiah Neneng Salmiah, Neneng Raisya Zenita Rizqa Anita satria tri nanda, satria tri