Article Per Year (5 Year)
p-Index From 2020 - 2025
2.096
P-Index
This Author published in this journals
All Journal Jurnal Tabarru': Islamic Banking and Finance Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Buletin Pembangunan Berkelanjutan Jurnal Ekonomi KIAT International Journal of Science and Society (IJSOC) SWARNA Jurmas Azam Insan Cendikia SWARNA: Jurnal Pengabdian Kepada Masyarakat Journal of Islamic Finance and Accounting Research
Yusrawati
Fakultas Ekonomi Dan Bisnis, Universitas Islam Riau
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
ANALISIS PENGARUH KINERJA LINGKUNGAN DAN BIAYA LINGKUNGAN TERHADAP PROFITABILITAS DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING (PADA PERUSAHAAN SEKTOR INDUSTRI DAN KIMIA YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2017-2020) Hana Fahira; Yusrawati
Journal Of Islamic Finance And Accounting Research Vol. 2 No. 1 FEBRUARI (2023): JAFAR 2023
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2023.10958

Abstract

This study aims to determine and analyze the effect of environmental performance and environmental costs on profitability with firm size as a moderating variable in industrial and chemical sector companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This research includes quantitative research using secondary data. The population in this study is the industrial and chemical sector companies listed on the Stock Exchange, with sampling using purposive sampling technique, which aims to obtain samples that match the research criteria. The sample used was 11 companies in the period 2017 to 2020. The data analysis techniques used were multiple regression analysis and moderated regression analysis (MRA). Based on the results of the tests that have been carried out, it shows that partially environmental performance has no effect on profitability, while environmental costs have an effect on profitability. Simultaneously, environmental performance variables, environmental costs, and firm size affect profitability. The moderating analysis of the firm size variable cannot moderate the relationship between environmental performance and profitability and the firm size variable cannot moderate the relationship between environmental costs and profitability.
PENGARUH CEO TENUR, RAPAT DEWAN DIREKSI, EARNING POWER DAN PENGUNGKAPAN CSR TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021) Rizka Yani; Yusrawati; Abrar
Journal Of Islamic Finance And Accounting Research Vol. 3 No. 1 FEBRUARI (2024): JAFAR 2024
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2024.14264

Abstract

This study is entitled The Influence of Ceo Tenur, Board of Directors Meetings, Earning Power and Disclosure of CSR on Profit Management in Transportation and Logistics Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This study aims to see the influence of CEO Tenur, Board of Directors Meetings, Earning Power and CSR disclosure on Profit Management. This research is a descriptive quantitative research. The population in this study are 28 transportation and logistics companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Samples were taken based on purposive sampling technique in order to obtain 28 companies that met the research criteria. Data analysis using multiple linear regression analysis. Based on the results of data analysis conducted by Ceo Tenur, Board of Directors Meetings, Earning power and CSR simultaneously affect Profit Management. Meetings of the Board of Directors and Earning Power have an effect on Profit Management while CEO Tenure and CSR have no effect on Earning Management
PENDAMPINGAN AKUNTANSI KEUANGAN PADA KOPERASI SMK N 1 RENGAT KABUPATEN INDRAGIRI HULU Yusrawati Yusrawati; Raja Ria Yusnita; Siska Siska; Mesi Nurmayanti
Azam Insan Cendikia Vol. 2 No. 1 (2023): Jurmas Azam Insan Cendikia
Publisher : Yayasan Azam Insan Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62833/pkm.v2i1.20

Abstract

Salah satu permasalahan yang terjadi pada koperasi adalah penerapan sistem laporan keuangan koperasi. Penelitian ini bertujuan untuk mengembangkan laporan keuangan koperasi melalui pendekatan pembinaan, pendampingan, dan sosialisasi. Penelitian ini merupakan penelitian pengabdian yang berlokasi di Koperasi SMK N 1 Rengat. Karena kekuatan koperasi berada pada tangan anggotanya, maka kesadaran pengelolaan laporan keuangan koperasi anggota sangat penting guna meningkatkan pemahaman pengelolaan keuangan koperasi. Metode pelaksanaan pengabdian ini yaitu dengan pendidikan, pelatihan, pendampingan, dan monitoring. Dalam rangka pengelolaan laporan keuangan koperasi dapat diimplementasikan, pendampingan koperasi dilakukan secara offline agar berjalan secara maksimal. Sebelum kegiatan pengabdian ini dilakukan, pemateri memberikan pertanyaan-pertanyaan kepada peserta mengenai koperasi. Berdasarkan hasil tanya jawab tersebut, bahwa peserta telah mengetahui memahami cara pendirian koperasi. Akan tetapi, proses akuntansi yang dilakukan masih sangat sederhana. Dan tidak menyisihkan piutang tidak tertagih diakhir periode. Solusi permasalahan dari pengabdian ini dengan memberikan pemahaman dan pelatihan kepada pengurus koperasi mengenai pencatatan transaksi sampai laporan keuangan Koperasi Sekolah. Berdasarkan hasil penelitian pengabdian in, tim pengabdian memberikan pendampingan dengan memberikan pelatihan teknis mengenai materi terkait membuat laporan keuangan.
The Role of Free Cash Flow in Improving Earning Management Yusrawati; Yolanda Pratami; Oke Adinda Lova; Fitra Valdi
International Journal of Science and Society Vol 6 No 2 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i2.1114

Abstract

The objectives of this study revolve around examining the influence of free cash flow, financial distress, employee differentiation, and corporate social responsibility on profit management within transport companies that are publicly listed on the Indonesian Stock Exchange during the period spanning from 2019 to 2021. To select samples, specialized sampling techniques were employed in this research. A total of 32 companies were chosen as representatives for the study. Duplicate regression analysis, facilitated by SPSS version 23.0, served as the primary analytical tool. The findings of this study indicate that free cash flows have a significant impact on income control. However, it was observed that income management remains unaffected by financial issues, employee turnover, or corporate social responsibility.
Co-Authors Agustin, Hamdi Alfurkaniati Alfurkaniati Bustamam, Nawarti Dewi Andini Fitra Valdi Hana Fahira Hidayatul Munasiroh Irena Hastuti Mesi Nurmayanti MR Adinan Yahring Nina Nursida Nurul Andini Oke Adinda Lova Ollavia Edri Raja Ria Yusnita Rima Primalisa Rizka Yani Sekar Indah Pangesti Siska Susie Suryani Yolanda Pratami Yolanda Pratami