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Perkembangan 20 Tahun Penelitian Manajemen Laba Dian Perwitasari; Raras Kirana Wandira; An Nurrahmawati
Akuntansi : Jurnal Akuntansi Integratif Vol. 6 No. 2 (2020): Volume 6, Nomor 2, Oktober 2020
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v6i2.288

This study assessed the development of research publications on earnings management. The main aim of this study is to orient researches in creating a theoretical framework and to guide researchers who are new in earnings management research so that they know which journals and authors can be used as references when studying this phenomenon. This study uses several bibliometric indicators. All research publications related to the earnings management in the Scopus database are analysed. The authorship, number of citations, year of publication, source of articles and the publisher, institutions and countries, document types and categories, language, and author keywords are identified. The results of these analyses showed that research on earnings management is still considered an interesting and relevant issue to be studied.

STRUKTUR KEPEMILIKAN, KARAKTERISTIK PERUSAHAAN, DAN MANAJEMEN LABA Dian Perwitasari
Jurnal Akuntansi Multiparadigma Vol 5, No 3 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Struktur Kepemilikan, Karakteristik Perusahaan, dan Manajemen Laba. Penelitian ini menguji apakah terdapat pengaruh struktur kepemilikan institusional, terkonsentrasi, profitabilitas, dan ukuran perusahaan terhadap manajemen laba. Penelitian ini menggunakan 335 sampel perusahaan pada periode 2012 dan 356 sampel perusahaan pada periode 2013 yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode analisis regresi multipel. Hasil menunjukkan bahwa kepemilikan institusional dan terkonsentrasi tidak memiliki pengaruh signifikan terhadap manajemen laba. Profitabilitas memiliki pengaruh positif signifikan terhadap manajemen laba, sementara ukuran perusahaan memiliki pengaruh negatif signifikan terhadap manajemen laba.Abstract: Ownership Structure, Firm Characteristics, and Earnings Management. This research is aimed to test whether there is an effect of institutional, concentrated ownership structure, profitability, and firm size toward earnings management. This research uses 335 samples in 2012 and 361 samples in 2013 of listed companies in Bursa Efek Indonesia. Multiple regression method that was employed found that institutional and concentrated ownership structure have no significant effect on earnings management, profitability has positive significant effect to earnings management, meanwhile, size firm has negative significant effect to earnings management.

COW COMPLETE FEED: PROGRAM SWASEMBADA PAKAN TERNAK RUMINANSIA KELOMPOK PETERNAK SAPI DESA PANDEYAN KABUPATEN KARANGANYAR An Nurrahmawati; Taufiq Arifin; Dian Perwitasari; Anni Aryani; Payamta Payamta; Evi Gantyowati; Isna Putri Rahmawati
Diseminasi: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2022)
Publisher : Pusat Pengabdian kepada Masyarakat- LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/diseminasiabdimas.v4i2.3338

Cows are livestock that breeders widely choose because of the various possible benefits. One breeder group that also maximizes this benefit is the “SUBUR LESTARI” Cattle Breeders Group, located in Pandeyan Village, Tasikmadu District, Karanganyar Regency, Central Java. This Cattle Breeding Group comprises 35 people with a total of 97 cows. This group of cattle breeders experienced several problems because the majority of the member had their main livelihood as farmers. Hence, they lack knowledge regarding the fulfillment of livestock nutrition. Cattle nutrition has been fulfilled independently from agricultural waste belonging to group members, such as peanut leaves, corn straw, and rice straw. Independence in meeting food needs becomes urgent in the non- harvest period with 97 cows whose nutritional levels must be maintained. The solution we propose is to synergize science-based food technology with local resources. Innovation Complete feed is an engineered ruminant food that relies on silage from agricultural waste feed ingredients and a mixture of agribusiness waste to create nutrient- rich animal feed. Complete feed is an innovation in order to fulfill the nutrition of cows and, at the same time, increase the mass of cows. The approach to carry out this service activity includes identifying local resources and suppliers for ingredients for making complete foods, training in complete food production management, and procurement of equipment. The service activity has been done on Friday, 15 April 2022. The expected output from these service activities is the creation of self-sufficiency in providing cattle food without depending on the season. Sapi merupakan hewan ternak yang banyak dipilih oleh peternak karena berbagai manfaat yang dapat diperoleh. Salah satu kelompok peternak yang juga memaksimalisasi ternak sapi adalah Kelompok Peternak Sapi “SUBUR LESTARI” yang terletak di Desa Pandeyan Kecamatan Tasikmadu Kabupaten Karanganyar, Jawa Tengah. Kelompok Peternak Sapi ini beranggotakan 35 orang dengan total sapi yang dimiliki 97 ekor sapi. Kelompok peternak sapi ini mengalami beberapa masalah karena mayoritas peternak memiliki mata pencaharian utama sebagai petani sehingga pengetahuan terkait pemenuhan gizi ternak belum maksimal. Pemenuhan gizi sapi selama ini dipenuhi secara swadaya dari limbah hasil pertanian milik anggota kelompok, seperti daun kacang tanah, jerami jagung dan jerami padi. Kemandirian dalam pemenuhan kebutuhan pangan menjadi mendesak di masa non panen dengan 97 sapi yang harus tetap dijaga kadar gizinya. Solusi yang kami ajukan adalah dengan menyinergikan teknologi pangan berbasis ilmu pengetahuan dengan sumber daya lokal. Inovasi Complete feed atau pakan lengkap merupakan rekayasa pangan ternak ruminansia yang mengandalkan silase bahan pakan hasil limbah pertanian dan campuran limbah agrobisnis untuk menciptakan pakan ternak kaya gizi. Pakan lengkap merupakan inovasi yang dapat digunakan dalam rangka memenuhi gizi sapi dan sekaligus dapat menambah massa sapi. Pendekatan yang dilakukan untuk melaksanakan kegiatan pengabdian ini diantaranya identifikasi sumber daya lokal dan supplier untuk bahan pembuatan pangan komplit, pelatihan manajemen produksi pangan komplit dan pengadaan peralatan. Pengabdian tersebut telah terlaksana pada Hari Jumat, 15 April 2022. Luaran yang akan dihasilkan dalam kegiatan pengabdian adalah terciptanya kemandirian penyediaan pangan sapi tanpa tergantung musim.

Kidspreneur initiation through making prayer mats with quilting techniques at Aisyiyah Orphanage Karanganyar An Nurrahmawati; Khresna Bayu Sangka; Dian Perwitasari; Estetika Mutiaranisa Kurniawati; Nur Chayati; Saktiana Rizki Endiramurti; Bagas Narendra Parahita; Lies Nurhaini
Community Empowerment Vol 7 No 10 (2022)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.7189

Mentally and financially independence are essential matters that should be learned early. Among them are for children who do not have guardians or parents. Solutions designed to encourage independence, by teaching additional skills and instilling an entrepreneurial mentality in children or Kidspreneurs. The team chose to train sewing skills using the quilting technique because it is basic and easy, and the raw materials are inexpensive and readily available. The program focused on making prayer mats considering the simple shape and the uneven age and sewing skills of the children. In addition to providing entrepreneurial mental strengthening and sewing training on quilting techniques, the team also provided assistance with sewing machines, patchwork and sewing tools. The results of the training show the enthusiasm of the children and their desire to become entrepreneurs. From this training, the children of Aisyiyah Karanganyar orphanage members will be able to be independent and even contribute to similar empowerment in their surroundings.

CSR reporting levels and financial quality: comparative analysis in indonesian sharia and conventional banking An Nurrahmawati; Wulan Rahmawati; Dian Perwitasari; Estetika Mutiaranisa Kurniawati
FORUM EKONOMI Vol 23, No 2 (2021): April
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v23i2.9462

The variables tested and analyzed in this study are social responsibility disclosure, earnings quality, profitability, leverage, loss occurrence, and banking characteristics in Indonesia. More specifically, this study compares these variables to Islamic banks and conventional banks. This is done to reveal some various significant effects of religiosity norms that exist in the sharia principles of Islamic banking and do not exist in conventional banking. Measurement of the level of CSR disclosure is carried out using a dichotomous content analysis procedure which is prepared based on the GRI G4 standard. The finding show that conventional bank in Indonesia has a higher level of CSR disclosure than the islamic bank, but its not significantly different from the statistic test. Further descriptive analysis regarding the different characteristics of these two entities have been done to find the reasons for this finding. Subsequent findings show that the significant age gap of these banks affects the stability of the bank and their level of management ability. The characteristic of the conventional banks are older in age, larger in asset size, and their awareness of using better quality auditors are better. Even so, Islamic banks have a better level of earnings quality, lower losses, and a lower level of leverage.

Corporate Governance and Strategic Disclosure Practice: Evidence from Indonesia Agung Nur Probohudono; Krisnadi Permana; Dian Perwitasari
Kajian Akuntansi Volume 24, No. 1, 2023
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v24i1.6097

This research aims to find out the extent to which corporate governance affects the strategic disclosure level in Indonesian manufacturing companies. This study employs managerial ownership, institutional ownership, foreign ownership, independent commissioner composition, and number of commissioner board meetings as independent variables, and leverage and profitability as control variables. The sample companies in this research consists of the manufacturing ones releasing annual report in 2013. The measurement of strategic disclosure level in this research employs Eng and Mak's strategic disclosure index (2003) and integrated into Ho and Taylor's index (2013). The sample of the research consists of 71 Indonesian manufacturing companies during 2013. The sampling technique uses purposive sampling one. The result of the research shows that managerial ownership, institutional ownership, and commissioner board composition affects significantly positively the strategic disclosure. The function of the control variable in this study is as the controller of all variables; in the presence of the control variable, the data estimation result shows that leverage and profitability do not affect significantly the strategic disclosure in Indonesian manufacturing companies.

PEMBERDAYAAN PENGRAJIN SARUNG PANTAI PADA SENTRA SARUNG PANTAI DI DESA LABAN KABUPATEN SUKOHARJO Dian Perwitasari; Y Anni Aryani; An Nurrahmawati; Isna Putri Rahmawati; Evi Gantyowati; Payamta Payamta; Doddy Setiawan
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 5 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Mei 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i5.517

Kabupaten Sukoharjo memiliki sejumlah daya tarik bagi wisatawan, salah satunya melalui seni budaya pengrajin sarung pantai. Daerah tanpa pantai yang memproduksi ribuan sarung pantai dan diminati sampai ke luar Pulau Jawa ini ternyata masih banyak orang yang belum mengetahuinya. Pangsa pasar yang sebenarnya sangat luas, namun belum bisa dirasakan secara langsung oleh para pengrajin. Aktivitas pengabdian kepada masyarakat dipilih dan dilakukan di Lilik Sarung Pantai, di Desa Laban Sukoharjo, karena UKM ini turut berkontribusi dalam membantu meningkatkan perekonomian masyarakat sekitar. Salah satu keunikan Lilik Sarung Pantai dibandingkan UKM lain adalah UKM ini masih menggunakan teknik pewarnaan tradisional manual yang sangat khas sedangkan UKM lain sudah menggunakan teknik modern sablon. Proses penjemurannya masih dilakukan di tengah hamparan sawah sepanjang 20 meter. Meskipun, selama 13 tahun UKM ini beroperasi, namun dalam mengelola bisnisnya, pengetahuan pemilik tentang bagaimana mengelola usaha secara keseluruhan dan komponen mesin yang dimiliki dinilai masih kurang memadai, sehingga proses produksi kurang efektif dan efisien. Pendekatan pelaksanaan pengabdian kepada masyarakat ini adalah memberikan pelatihan manajemen usaha dan bantuan pengadaan komponen mesin yang telah dilaksanakan pada tanggal 6 Mei 2023. Hasil yang diharapkan dari kegiatan pengabdian ini adalah UKM dapat terus mengembangkan pangsa pasar melalui keterampilan manajemen usaha sehingga produktivitas meningkat.

A Comprehensive Dataset for Bibliometric Analysis of Sustainable Entrepreneurship with Augmented Bibliometric Approach Dian Perwitasari; An Nurrahmawati; Heri Susanto
Journal of Theoretical and Applied Management (Jurnal Manajemen Teori dan Terapan) Vol. 16 No. 2 (2023)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jmtt.v16i2.45794

Objective: The issue of Sustainable Entrepreneurship (SE) has attracted significant attention in recent years, aligning with the concerted global efforts to carry out the SDGs for 2030. Hence, this study aimed to analyze state of the art in SE research to navigate the result of international publication trends regarding SE for 20 years. Design/Methods/Approach: This study uses bibliometric analysis to explore the evolution of streams of 338 papers from the Scopus database spanning from 2003 to 2022, including identifying the evolution of publications, contributions of authors, countries, and core journals to a field. In addition, we use the Augmented Bibliometric Approach by mapping and visualizing trend analysis of bibliographic coupling, co-citation, and co-author relationships of datasets, using VOSviewer 1.6.19. Findings: The result showed a consistent upward trajectory in publications from 2015 onwards. Furthermore, our study showed influential authors, papers, countries, and journals within this domain. Originality/Value: This study contributes to elucidating the evolution of SE, serving as a valuable resource for future studies, aiding in the formulation of theoretical frameworks, and facilitating advancements in this area. Practical/Policy implication: Given the results, managers should apply various techniques to minimize the negative impact of their business continuity, a strategic approach towards the triple bottom line. Practitioners and policymakers should be able to interpret innovations in sustainability assessment systems further to enable them to formulate policies, strategies, and guidelines to promote the sustainable development agenda (SDGs).

BRANDING DAN PEMASARAN OLINE PADA USAHA TELUR ASIN DI DESA DONOHARJO, KECAMATAN NGANGLIK, KABUPATEN SLEMAN, DI YOGYAKARTA Aulia Hapsari Juwita; Selfia Bintariningtyas; An Nurrahmawati; Dian Perwitasari; Miftachul Ma'Arif
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 9 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, September 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i9.846

Telur asin adalah olahan telur bebek yang diasinkan. Makanan telur yang memiliki kandungan nutrisi dibandingkan telur ayam. Telur asin banyak digemari oleh masyarakat sebagai salah satu penambah lauk untuk makan. Usaha telur asin dapat dijadikan sebagai salah satu cara untuk memperoleh pendapatan tambahan. Usaha ini berawal dari keterbatasan masyarakat dalam berkegiatan pada saat awal pandemi Covid 19. Inisiatif menjual produk telur asin tersebut di prakarsai oleh ketua RT setempat dan bersifat home industry. Selama 2 tahun ini cara penjualan mitra dengan sistem preorder atau akan disiapkan jika ada permintaan konsumen. Usaha ini terbilang kurang berkembang karena belum memiliki brand dan hanya dipasarkan dilingkungan sekitar sedangkan usaha ini memiliki potensi lebih. Selain itu, Mitra mengaku belum mengetahui bagaimana cara memasarkan produk telur asinnya ini melalui media sosial. Oleh sebab itu, pengabdian ini bertujuan memberikan sosialisasi branding dan pemasaran online usaha telur asin di Desa donoharjo, Kecamatan Ngaglik, Kabupaten Sleman, DI Yogyakarta sehingga dapat meningkatkan jumlah penjualan produk di kemudian hari.

PEMBERDAYAAN PENGRAJIN SARUNG PANTAI PADA SENTRA SARUNG PANTAI DI DESA LABAN KABUPATEN SUKOHARJO Dian Perwitasari; Y Anni Aryani; An Nurrahmawati; Isna Putri Rahmawati; Evi Gantyowati; Payamta Payamta; Doddy Setiawan
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 5 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Mei 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i5.517

Kabupaten Sukoharjo memiliki sejumlah daya tarik bagi wisatawan, salah satunya melalui seni budaya pengrajin sarung pantai. Daerah tanpa pantai yang memproduksi ribuan sarung pantai dan diminati sampai ke luar Pulau Jawa ini ternyata masih banyak orang yang belum mengetahuinya. Pangsa pasar yang sebenarnya sangat luas, namun belum bisa dirasakan secara langsung oleh para pengrajin. Aktivitas pengabdian kepada masyarakat dipilih dan dilakukan di Lilik Sarung Pantai, di Desa Laban Sukoharjo, karena UKM ini turut berkontribusi dalam membantu meningkatkan perekonomian masyarakat sekitar. Salah satu keunikan Lilik Sarung Pantai dibandingkan UKM lain adalah UKM ini masih menggunakan teknik pewarnaan tradisional manual yang sangat khas sedangkan UKM lain sudah menggunakan teknik modern sablon. Proses penjemurannya masih dilakukan di tengah hamparan sawah sepanjang 20 meter. Meskipun, selama 13 tahun UKM ini beroperasi, namun dalam mengelola bisnisnya, pengetahuan pemilik tentang bagaimana mengelola usaha secara keseluruhan dan komponen mesin yang dimiliki dinilai masih kurang memadai, sehingga proses produksi kurang efektif dan efisien. Pendekatan pelaksanaan pengabdian kepada masyarakat ini adalah memberikan pelatihan manajemen usaha dan bantuan pengadaan komponen mesin yang telah dilaksanakan pada tanggal 6 Mei 2023. Hasil yang diharapkan dari kegiatan pengabdian ini adalah UKM dapat terus mengembangkan pangsa pasar melalui keterampilan manajemen usaha sehingga produktivitas meningkat.

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