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PELATIHAN PEMBUATAN SPRAY ANTI NYAMUK DARI SERAI SEBAGAI SOLUSI ALAMI PENCEGAH PENYAKIT DEMAM BERDARAH DENGUE (DBD) Dwi Widya Wati; Apief Miftahul Huda; Gusektiono; Nur Muslima Dwi Yantika; Kayla Amanda; Muhammad Chandra Gunawan; Malva Axela; Aryan Danil Mirza. BR; Tri Joko Prasetyo
JPM (Jurnal Pengabdian Masyarakat) Ruwa Jurai Vol. 10 No. 2 (2025): JURNAL PENGABDIAN MASYARAKAT RUWA JURAI
Publisher : FK Unila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jpmrj.v10i2.3488

Abstract

Kasus Demam Berdarah Dengue (DBD) masih menjadi permasalahan kesehatan yang signifikan, terutama pada musim hujan, penggunaan obat nyamuk berbahan kimia dan metode fogging sering menjadi pilihan utama masyarakat, meskipun memiliki dampak negatif terhadap kesehatan dan lingkungan. Serai (Cymbopogon citratus) merupakan tanaman yang memiliki potensi sebagai bahan alami pengusir nyamuk karena kandungan minyak atsirinya. Namun, pemanfaatan serai sebagai spray anti nyamuk masih belum umum di masyarakat. Oleh karena itu, dilakukan kegiatan pelatihan pembuatan spray anti nyamuk berbasis serai, bagi ibu-ibu rumah tangga di Dusun 6, Desa Mulang Maya. Kegiatan ini mencakup penyuluhan mengenai pencegahan DBD, bahaya penggunaan obat nyamuk kimia, serta manfaat serai sebagai bahan alami pengusir nyamuk, diikuti dengan pelatihan pembuatan spray anti nyamuk dari ekstrak serai menggunakan metode perebusan. Hasil kegiatan menunjukkan peningkatan pemahaman masyarakat terkait pencegahan DBD dan keterampilan dalam membuat spray anti nyamuk berbasis bahan alami. Produk yang dihasilkan dapat digunakan secara langsung oleh peserta sebagai solusi alternatif yang ramah lingkungan dan berkelanjutan
Reaksi Pasar Terhadap Hasil Pemilu Presiden 2024 Pada Perusahaan Milik Koalisi Pendukung Masing-Masing Pasangan Calon Minggara, Ferdyan Falevi; Prasetyo, Tri Joko; Syaipudin, Usep; Putri, Widya Rizki
Economics and Digital Business Review Vol. 7 No. 1 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.3434

Abstract

Penelitian ini bertujuan untuk menganalisis reaksi pasar modal terhadap hasil Pemilu Presiden Indonesia 2024 dengan melihat perubahan return saham dan trading volume activity pada perusahaan yang tergabung dalam koalisi pendukung masing-masing pasangan calon. Metode yang digunakan adalah event study dengan periode pengamatan sebelum dan sesudah pengumuman hasil pemilu. Data diperoleh dari Bursa Efek Indonesia dan Yahoo Finance. Hasil uji normalitas menunjukkan data tidak berdistribusi normal, sehingga pengujian hipotesis dilakukan menggunakan Wilcoxon Signed Rank Test. Hasil penelitian menunjukkan bahwa perusahaan yang terafiliasi dengan pasangan calon terpilih mengalami perbedaan yang signifikan pada return saham dan volume perdagangan setelah pengumuman hasil pemilu. Sebaliknya, perusahaan yang mendukung pasangan calon yang tidak terpilih tidak menunjukkan perbedaan yang signifikan. Temuan ini menunjukkan bahwa pasar modal merespons informasi politik, khususnya terhadap perusahaan yang terkait dengan pemenang pemilu.
Earnings Management Indications in Late Financial Reporting: Evidence from Consumer Cyclicals Sector Companies on the Indonesia Stock Exchange Erani, Indri; Prasetyo, Tri Joko; Tubarad, Chara Pratami Tidespania
Global Academy of Business Studies Vol. 2 No. 4 (2026): April
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v2i4.4166

Abstract

Purpose: This study aims to investigate whether earnings management, as measured by the Beneish M-Score, differs significantly between on-time and late-reporting consumer cyclical sector companies listed on the Indonesia Stock Exchange (IDX). Research Methodology: A quantitative comparative design was employed using 76 firm-year observations (38 on-time and 38 late reporters) from 2020 to 2024. Timeliness was classified based on the OJK regulatory deadline, and earnings management was measured using the eight-component Beneish M-score. The Mann-Whitney U test was used for hypothesis testing, and robustness was assessed via logarithmic data transformation. Results: Late reporters had significantly higher aggregate M-scores (p < 0.05), with 86.84% classified as likely manipulators, compared to 63.16% of on-time reporters. Descriptive trends showed higher DSRI, GMI, TATA, and LVGI in late reporters, although no significant differences were observed in the individual components. TATA became significant after logarithmic transformation, indicating its sensitivity to distributional adjustments. Conclusions: The findings suggest a strong association between delayed reporting and earnings-manipulation risk. Regulators, auditors, and investors should use the Beneish M-Score as an early warning indicator of potential earnings management in companies that report late. Limitations: The sample is limited to the consumer cyclicals sector, and the Beneish M-score captures only accrual-based earnings management. The binary classification of reporting timeliness may overlook the varying degrees of delay. Contributions: This study provides new empirical evidence on the relationship between financial reporting timeliness and earnings quality in Indonesia, offering insights for market practitioners and regulators.
Analisis Earning Management Pada Laporan Keuangan Interim Yang Terlambat Publikasi Nisrina Aisya Kesuma Putri; Tri Joko Prasetyo; Reni Oktavia; Widya Rizki Eka Putri
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3496

Abstract

Earning management is a practice used by management to change and control earnings, including actions such as adjustments in order to achieve the results desired by management. Earnings management occurs when managers analyze financia staements and make adjustments in recording transactions in the financial statements to mislead stakeholders about the company’s financial performance or influence contractual outcomes that refer to the numbers listed in the financial statements. This action is often carried out by company managers with the intention of manipulating the information contained in the financial statements, so tha stakeholders get a false understanding of the company’s condition or performance. Earning management is divided into two types, namely Accrual Earning Management and Real Earning Management.