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Pentingnya Enterpreneurship: Kegiatan Pengabdian Pada Sekolah Lansia Bekasi Julisar; Denny Septa Haryanti; Irma Satya Indriyanti; Regi Muzio Ponziani; Cleophila M. G. T. Soegijanto; Gloria Christina Sunny; Muwafick Hidayat
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 4 No. 1 (2025): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v4i1.3068

Abstract

This community service activity aims to elaborate the importance of entrepreneurship and to motivate the students of Sekolah Lansia Bekasi to become more independent after undergoing pension. The theme of the community service activity is Entrepreneurship and was conducted on 22 January 2025, 09.00 until 11.30 in kecamatan Rawa Lumbu, Kotamadya Bekasi. The activity was attended by 270 students. The activity was opened by opening speech by the headmaster of Sekolah Lansia Bekasi, Ibu Sri Kustini. After that the Secretary for the Center of Research and Community Service Trisakti School of Management (TSM), Regi Muzio Ponziani, delivered a speech. Only then did the speakers that were also the lecturers of TSM delivered the community service materials.
Faktor-Faktor Yang Mempengaruhi Perataan Laba Monita Permata Surya; Regi Muzio Ponziani
Media Bisnis Vol. 17 No. 1 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v17i1.2758

Abstract

This research aims to determine the effect of firm size, firm value, profitability, leverage, dividend policy, and public ownership on income smoothing. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The method used for sample selection is the purposive sampling method. With this method obtained 102 companies that meet the criteria that have been set as research samples. This research uses logistic regression for data analysis. The result of the research is dividend policy influences with a positive correlation on income smoothing. Having a positive correlation means that the higher the dividend payout ratio, the greater motivation to perform income smoothing. While firm size, firm value, profitability, leverage, and public ownership did not influence on income smoothing.