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All Journal Proceeding International Conference on Information Technology and Business TECHNOBIZ : International Journal of Business Jurnal Pengabdian Kepada Masyarakat Literasi: Jurnal Pengabdian Masyarakat dan Inovasi
Anandha Sartika Putri
Institut Informatika dan Bisnis Darmajaya
Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Good Corporate Governance Terhadap Manajemen Laba Perusahaan Anandha Sartika Putri
TECHNOBIZ : International Journal of Business VOL 4, NO 1 (2021) : APRIL
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v4i1.1077

Abstract

ABSTRACTThis study aims to determine the effect of good corporate governance (GCG) mechanisms on earnings management practices. This study focuses on infrastructure, utility, and transportation companies listed on the Indonesia Stock Exchange (IDX). The data used in this study is panel data with multiple linear regression analysis. The results of this study find that in the good corporate governance mechanism, it is evident that managerial ownership, institutional ownership, audit committee have a significant positive effect on earnings management and the independent board of commissioners has a significant negative effect on earnings management. This study proves that the greater the proportion of managerial ownership, institutional ownership, and audit committees can result in more possibilities for corporate earnings management practices. In addition, this study also proves that the more independent boards of commissioners, the more likely the company can practice earnings management. Keywords : good corporate governance, ownership structure, earnings managementABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh mekanisme good corporate governance (GCG) terhadap praktik manajemen laba. Penelitian ini berfokus pada perusahaan infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI). Data yang digunakan dalam penelitian ini merupakan data panel dengan analisis regresi linear berganda. Hasil penelitian ini menemukan bahwa dalam mekanisme good corporate governance terbukti kepemilikan manajerial, kepemilikan institusional, komite audit berpengaruh positif signifikan terhadap manajemen laba dan dewan komisaris independen berpengaruh negatif signifikan terhadap manajemen laba. Penelitian ini membuktikan semakin banyak proporsi kepemilikan manajerial, kepemilikan institusional, dan komite audit dapat mengakibatkan semakin banyak kemungkinan terjadinya praktik manajemen laba perusahaan. Selain itu, penelitian ini juga membuktikan bahwa semakin banyak dewan komisaris independen akan menurunkan kemungkinan terjadinya praktik manajemen laba yang dapat dilakukan perusahaan. Kata Kunci : tata kelola perusahaan, struktur kepemilikan, manajemen laba
Financial Distress Prediction; Springate, Zmijewski, and GroverMethod Anandha Sartika Putri; Rico Elhando Badri; Edi Pranyoto; Susanti Susanti; Winda Rika Lestari
Prosiding International conference on Information Technology and Business (ICITB) 2020: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 6
Publisher : Proceeding International Conference on Information Technology and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to investigate the recommended method for predicting financial distress. There were 3 methods was used in this study, namely the Springate method, the Zmijewski method, and the Grover method. This study focused on the goods and consumer industrial sector companies listed on the IDX during the 2014-2018 period. The result of this study found that the Springate method had the highest level of sensitivity in predicting financial distress. In addition, this study also found that the Zmijewski method had the greatest accuracy and the smallest error level compared to other methodsKeywords: Financial Distress Method, Springate Method, Zmijewski Method, Grover Method
Pengembangan Inovasi Kemasan Produk Untuk Meningkatkan Daya Tarik Umkm Wedang Jahe di Desa Sidodadi Asri Rico Elhando Badri; Cahyani Pratisti; Anandha Sartika Putri
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2022): November 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v2i2.1268

Abstract

This community service activity aims to solve the problems MSMEs face in home industrial products in Sidodadi Asri Village, Jati Agung District, South Lampung Province, by assisting MSMEs in developing product packaging designs. The rationale for the priority themes is to raise awareness of packaging through research on the importance of packaging, development of appropriate technology, and marketing networks to improve the competitiveness of processed products for the small business cottage industry. It was developed by optimizing potential through community empowerment that enhances the village of Sidodadi Asri. Envisioning how to implement problem-solving begins with coordination between the village chief and his MSME owner. The output that will be generated from community service activities is the right technology, in the form of packaging design and a high level of understanding of the importance of packaging through training in packaging development with shaping product brands and labels, creating innovative, engaging solutions and modern packaging. And also how to promote it through social media like Whatsapp and Instagram so that it is said to provide benefits for MSMEs to independently expand product distribution and independent use of e-commerce and social media as a means of promotion and sales marketing.
Peningkatan Usaha Melalui Diversifikasi Kain Belah Ketupat Di Umkm Quenshaa Tanggamus Cahyani Pratisti; Anandha Sartika Putri; Lani Oktasari
Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Vol 2 No 2 (2022)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.358 KB) | DOI: 10.58466/literasi.v2i2.640

Abstract

One of the handicrafts from Lampung Province that is not widely known is kain belah ketupat. This community service activity aims to introduce kain belah ketupat which are the superior characteristics of Lampung Province and increase their selling value so they can compete in national and global markets. Service activities carried out using a Participatory Learning and Action (PLA) approach with lecture, discussion, and training methods. After the training, new products were obtained in the form of sling bags, tissue boxes, scarves, laptop bags and masks. MSMEs also now have logos, new packaging, as well as business Instagram, blogs, and Shopee. Perhaps after this service, the sales of MSMEs would continue to increase so that they can globalize Lampung's typical kain belah ketupat products.
Co-Authors Badri, Rico Elhando Cahyani Pratisti Edi Pranyoto Lani Oktasari Susanti Susanti Winda Rika Lestari