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The Effect of Company Size, Profitability, and Leverage on Earnings Management with Institutional Ownership as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2020-2024 Indri Yani; Elfiswandi, Elfiswandi; Lusiana, Lusiana
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

This study aims to determine the effect of Company Size, Profitability, and Leverage on Earnings Management, with Institutional Ownership as a moderating variable. Company Size, Profitability, and Leverage serve as independent variables, while Earnings Management serves as the dependent variable. Institutional Ownership serves as a moderating variable. This study focuses on companies in the Consumer Non-Cyclical Manufacturing Sector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The sampling method used purposive sampling, resulting in 29 companies from a population of 132. The data were analyzed using panel data analysis techniques.The results show that: (1) Company Size has no significant effect on Earnings Management. (2) Profitability has no significant effect on Earnings Management. (3) Leverage has a significant effect on Earnings Management. (4) Company size does not have a significant effect on earnings management, weakened by institutional ownership as a moderating variable. (5) Profitability has no significant effect on earnings management, weakened by institutional ownership as a moderating variable. (6) Leverage has no significant effect on earnings management, weakened by institutional ownership as a moderating variable.
DEEP ORGANIZATIONAL CULTURE IMPROVE EMPLOYEE PERFORMANCE Indri Yani; Ika Widiastuti
Social Sciences Journal Vol.1,No.1, Oktober 2023
Publisher : Perkumpulan Dosen Program Hibah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/ssj.v1i1.5

Abstract

Organizational culture is an important element in the development and progress of organizations both in the business world, government, educational institutions and social religious organizations. This research aims to describe organizational culture through theoretical analysis and empirical analysis. The study is divided into three parts. First, an introduction which outlines issues related to culture. Second, the discussion describes the opinions of experts supported by empirical information. Third, the conclusion is a conclusion of the problems and discussions that have been described. The conclusion from this research is that the development and existence of an organization has a strong and significant relationship with organizational culture
Daily Behavior of Javan Bull (Bos javanicus javanicus) in Ragunan Wildlife Park Afghan Nail Irfan; Indri Yani; Awaludin, Muhammad Taufik
Journal Of Biology Education Research (JBER) Vol. 6 No. 1 (2025): JBER (Journal Of Biology Education Research), Vol. 6 No. 1 (2025)
Publisher : Program Studi Pendidikan Biologi FKIP Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55215/jber.v6i1.32

Abstract

Indonesia has quite a variety of endemic animals. One of Indonesia's endemic animals is the Javan bull (Bos javanicus javanicus). This animal comes from the island of Java and is now a protected animal. The decline in the Javan bull population in Indonesia is caused by illegal hunting, habitat destruction and exploitation. Conservation efforts are needed to protect and preserve the Javan bull. There is ex-situ conservation as a place to preserve various types of animals with a modern concept. Ragunan Wildlife Park is an ex-situ conservation area created in a way that matches its natural habitat. The aim of this research is to describe the daily behavior of Javan bulls and differences in the percentage of behavior of each individual Javan bull (Bos javanicus javanicus) in the Ragunan Wildlife Park ex-situ captivity. This research was carried out with a total of 12 days of observation on 4 Javan bulls, namely 2 males and 2 females. Observations were divided into 2 sessions. The morning session was held at 08.00-11.00 WIB and the afternoon session was held at 13.00-15.00 WIB using the focal animal sampling method. The parameters measured are temperature and humidity. Based on the results of research that has been carried out, the behaviors of Javan bulls that emerge are eating, drinking, ruminating, moving, resting, sleeping, grooming, urinating, defecating and social behavior. The highest behavior of the Javan bull (Bejo) was social behavior at 32.56% and the lowest was defecation behavior at 0.44%. The dominant behavior of Javan bulls (Raju) is resting behavior at 39.56% and the lowest is urination behavior at 0.22%. The highest behavior of the Javan bull (Amy) was eating behavior at 35.00% and the lowest was drinking and defecation behavior at 0.33%. The highest behavior of the Javan bull (Susi) was eating behavior at 49.44% and the lowest was sleeping behavior at 0.00%.
Peningkatan Kapasitas Pelaku UMKM melalui Digitalisasi Pencatatan Keuangan Berbasis SAK EMKM pada UMKM Pasadana Deden Mastaka Ekapraja; Hari Imbrani; Dina Yulia Wijaya; Yuyus Hidayat; Indri Yani
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 5 No. 1 (2026): Maret : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v5i1.2470

Abstract

This community service activity aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) through the digitalization of financial recording in UMKM Pasadana. The main problems faced by the partners include low accounting literacy, unstructured and simple financial recording practices, and the limited utilization of digital technology in financial management. The implementation method adopts a participatory approach consisting of several stages, namely socialization, training, mentoring, and evaluation. The training focuses on understanding the basic concepts of SAK EMKM and the practical use of simple and applicable digital financial recording applications. Mentoring is conducted directly to ensure that MSME actors are able to implement financial recording independently and sustainably. The results of the activity indicate an improvement in the knowledge and skills of MSME actors in conducting systematic financial recording in accordance with SAK EMKM principles. In addition, MSME actors begin to adopt digital technology in recording transactions, which improves efficiency, accuracy, and transparency of financial statements. This activity also encourages a shift in mindset, where financial recording is no longer viewed as merely administrative, but as a basis for business decision-making. Thus, this community service activity provides a practical contribution to improving the quality of MSME financial management through the integration of accounting literacy and sustainable digital technology utilization.
PENGGUNAAN MEDIA PUZZLE DALAM MENINGKATKAN LITERASI MEMBACA SISWA SEKOLAH DASAR : SYSTEMATIC LITERATURE REVIEW (SLR) Dina Sela Aprilia; Ita Paramita; Dewi Tiarma; Indri Yani; Darwanto
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.56876

Abstract

Reading literacy is an important basic skill for elementary school students, yet reading literacy rates in Indonesia are still relatively low. This study aims to examine the use of puzzles to improve elementary school students' reading literacy. The method used was a Systematic Literature Review (SLR) with a qualitative descriptive approach through analysis of various relevant scientific articles. The results of the study indicate that puzzles can increase students' interest in reading, motivation to learn, concentration, and active engagement in learning. Furthermore, puzzles help students recognize letters and words, and understand reading content. Therefore, puzzles are effective in supporting the improvement of elementary school students' reading literacy.