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All Journal Wahana Riset Akuntansi Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Kasta: Jurnal Ilmu Sosial, Agama, Budaya dan Terapan
Wira Lestari
Universitas Jambi
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pengaruh Leverage, Growth Opportunity, Ukuran Perusahaan dan Intensitas Modal terhadap Konservatisme Akuntansi Suci Kurnia Putri; Wira Lestari; Riski Hernando
Wahana Riset Akuntansi Vol 9, No 1 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i1.111948

Abstract

The purpose of this study is to examine the effect of leverage, growth opportunity, firm size and capital intensity on accounting conservatism in the banking sector listed on the Indonesia Stock Exchange (IDX) both simultaneously and partially. The banking sector listed on the Indonesia Stock Exchange (IDX) was selected for the population in this study. The sample selection was carried out using purposive sampling technique and obtained 28 companies with a research period of four years of observation (2016-2019). Meanwhile, the data analysis in this study used multiple regression analysis methods using the SPSS version 22 for windows software application. The results of research conducted in this research indicate that the variable leverage, growth opportunity, firm size and capital intensity simultaneously affect accounting conservatism and firm size variables affect accounting conservatism partially. Meanwhile, other variables such as: leverage, growth opportunity, capital intensity show no effect on accounting conservatism partially. Keywords: Accounting Conservatism; Leverage; Growth Opportunity; Firm Size; Capital Intensity
PEMANFAATAN MEDIA DIGITAL DALAM PEMASARAN KUE TRADISIONAL “WULAN” Rita Friyani; Novita Ekasari; Nurhayani; Wira Lestari; Rosmeli
JURNAL DAYA-MAS Vol. 10 No. 1 (2025): JURNAL DAYA-MAS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/dymas.v10i1.164

Abstract

Digital media is a forum on the internet where its users can represent themselves, interact, cooperate, share, communicate with other users, and form social bonds virtually. Digital media has various impacts that affect people's behavior, namely positive and negative impacts. The cake business produces human food products whose ingredients use processed agricultural and livestock products. This business is widely carried out as a micro, small, to medium-scale home business. “Wulan” Traditional Cake is a culinary business that provides traditional cakes, pastries, and wet cakes, such as engkak and masubah. Wulan Traditional Cake only sells offline and has not utilized digital media for product marketing. Community service aims to make it easier for partners to do marketing using social media such as Instagram and support the RESTRA of the University of Jambi and the vision of UNJA to become a World Class Entrepreneurship University. The service that has been carried out includes the achievement of Technology for Digital Transformation goals. The result of this PPM activity is that “Wulan” Traditional Cake utilizes digital media by creating a special Instagram account to sell online and, in the future, collaborates with applications such as grabfood and gofood to sell online.
Determinants of Corruption In Indonesia: The Moderating Role of ICT Syafrul Antoni; Sri Rahayu; Rita friyani; Wira Lestari
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 1 (2026): April
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i1.2672

Abstract

This study examines the determinants of corruption in Indonesian provincial governments and investigates the moderating role of information and communication technology (ICT). Specifically, the study analyzes the effects of e-government implementation, local government size, and fiscal dependence on corruption levels. The analysis employs panel data from 31 provincial governments in Indonesia during the period 2019–2023, resulting in 155 observations. A Fixed Effect Model (FEM) is applied to estimate the relationships among the variables. The empirical results indicate that e-government implementation does not significantly reduce corruption, suggesting that digitalization alone is insufficient to improve governance outcomes without strong institutional capacity and effective monitoring mechanisms. In contrast, local government size and fiscal dependence on central government transfers show a significant negative relationship with corruption levels. These findings imply that stronger bureaucratic capacity and stricter fiscal supervision mechanisms may contribute to reducing corruption risks. Furthermore, the moderation analysis reveals that ICT does not strengthen the relationship between e-government and corruption reduction. However, ICT significantly moderates the relationship between government size and corruption, indicating that technological development may increase governance complexity within larger bureaucratic structures when digital governance systems are not optimally implemented. Overall, the findings highlight that digital technology is not a standalone solution for combating corruption. Its effectiveness depends largely on institutional quality, governance capacity, and robust accountability mechanisms.
Co-Authors Novita Ekasari Nurhayani Nurhayani dan Rosmeli Nurhayani Rosmeli Riski Hernando Rita Friyani Sri Rahayu Suci Kurnia Putri Syafrul Antoni