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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Abdimas Madani dan Lestari (JAMALI)
Y Anni Aryani
Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret, Surakarta, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Other

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Diversifikasi Produk Batik Ecoprint pada Masyarakat Desa Pokak Kabupaten Klaten Y Anni Aryani; Isna Putri Rahmawati; An Nurrahmawati; Payamta Payamta; Taufiq Arifin
Jurnal Abdimas Madani dan Lestari (JAMALI) Volume 04, Issue 01, Maret 2022
Publisher : UII

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jamali.vol4.iss1.art2

Abstract

Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk memberikal nilai tambah produk ecoprint yang diproduksi oleh KSM di Desa Pokak, Kecamatan Ceper, Kabupaten Klaten, Provinsi Jawa Tengah. Masalah utama yang ada adalah pada kelompok swadaya masyarakat yang sudah diinisiasi pendiriannya pada tahun lalu sudah memiliki keahlian untuk membuat batik ecoprint pada media kain dan media sarung bantal. Maraknya penggunaan Teknik ecoprint yang ada saat ini membuat KSM harus melakukan inovasi diversifikasi produk agar dapat bersaing dengan produk ecoprint yang ada di pasaran. Oleh karena itu, pelaksanaan kegiatan ini adalah dengan pendampingan pembuatan macam-macam produk dengan teknik ecoprint. Kegiatan pengabdian ini akan dilaksanakan dengan menggunakan beberapa pendekatan, antara lain melakukan kegiatan pelatihan diversifikasi produk, pengadaan peralatan, aspek pemasaran, dan aspek administrasi keuangan. Kegiatan pengabdian ini menambah peralatan seperti mesin jahit, kompor, kain serta bahan lainnya. Selain itu juga terdapat pendampingan pencatatan serta pemasaran.
Political Connection And Real Earnings Management: The Moderating Role Of Audit Quality And Foreign Ownership Fanya Jihan; Doddy Setiawan; Y Anni Aryani
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.31408

Abstract

Purpose – This study investigate the relationship between politically connected boards (PC) (both boards of directors [BODs] and supervisory boards [SBs]) and real earnings management (REM). This paper also discuss about the moderating role of audit quality (AQ) and foreign ownership (FO) on relationship between PC and REM. Methodology/approach – Quantitative research approach using data collection from annual reports and financial reports of listed manufacturing firm on the Indonesia Stock Exchange (IDX) for the last 3 years, from 2020 to 2022. Findings - The results showed that politically connected boards of directors and commissioners have a positive effect on real earnings management. Meanwhile, high audit quality and foreign share ownership as moderation can reduce earnings management behavior. The results support agency theory that political connections increase agency problems through earnings management practices, and good corporate governance suppresses management's deviant behavior Practical implications - The practical implications of this research include improving the quality of audits and internal controls, periodic checks, communication, reporting, and future research directions in the field of management control. These implications can be utilized by practitioners, organizations, shareholders, and researchers in avoiding earnings management behavior. Originality/value - The originality and novelty of this research lies in the addition of good corporate governance variables, foreign ownership as moderating variables
Co-Authors An Nurrahmawati Doddy Setiawan Fanya Jihan Payamta, Payamta Rahmawati, Isna Putri Taufiq Arifin