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The role of corporate governance in moderating the influence of financial distress on earnings management Widayawati, Eny; Saroh, Siti; Trianti, Khoiriyah; Anastuti, Karina Utami
Jurnal Siasat Bisnis VOL 29, NO 2 (2025)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol29.iss2.art8

Abstract

Purpose – This research is to analyze the influence of financial distress on earnings management and analyze the role of Good Corporate Governance as proxied by independent commissioners in moderating the influence of financial distress on earnings management in banking companies on the Indonesia Stock Exchange for the 2018-2024 period.Design/methodology/approach – The sample in this study was determined using purposive sampling. The sample size is 150 company annual reports. Data collection uses documentation. Data analysis uses multiple regression and moderated regression analysis (MRA).Findings – Financial distress is proven to influence earnings manage¬ment. This means that when a company faces financial difficulties, management will usually carry out earnings management to cover up the financial difficulties faced so it looks good in the eyes of stakeholders. With the implementation of independent commissioners as supervisors and givers of advice who come from outside the company, it will weaken the relationship between financial distress and earnings management. This means that earnings management will go down along with the imple¬mentation of good corporate governance as proxied by independ¬ent commissioners.Research limitations/implications – The contribution presented to the independent variable on the profit-related variable is in a small group, so that there are suggestions for further studies to add related variables to this external study area and apply other sectors for future studies.Practical implications – This research provides practical benefits to banking company management to avoid earnings management practices by implementing independent commissioners.Originality/value – Previous research linking the influence of financial distress on earnings management with independent commissioner moderation has not been widely conducted and the results are still varied.
Pemanfaatan Potensi Lokal Lembaga Pendidikan Madrasah Sebagai Pembelajaran Usaha Produktif Dinasari, Irawati; Saroh, Siti; Sumartono, Sumartono
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 1 No 1 (2018)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v1i1.1478

Abstract

Pemanfaatan potensi lokal dan sarana yang dimiliki untuk mengembangkan kemampuan kewirausahaan peserta didik harus didudukung oleh wawasan pengetahuan dan kepakaran para pengelola, guru dan pengurus yang menjadi pembinanya. Tujuan penelitian ini adalah 1) Mengetahui kemampuan Pengelola, guru, pengurus dan peserta didik madrasah dalam memahami pemanfaatan potensi lokal yang dimiliki. 2) Mengetahui kemampuan pengelola, guru, pengurus dan peserta didik dalam memahami pengetahuan manajemen usaha dan jiwa kewirausahaan. 3) Mengetahui kemampuan pengelola, pengurus dan peserta didik setelah mengikuti pendidikan dan pelatihan budidaya kelinci dan demo membuat produk pengolahan daging kelinci. Metode yang digunakan dengan rancangan eksperimental, tahapan yang dilakukan di awali survey, ceramah, pelatihan, bimbingan dan demo, FGD partisipatif serta wawancara, dievaluasi. Hasilnya meliputi 1) kepala sekolah menjadi memahami pemanfaatan potensi yang dimiliki. 2) guru dan pengurus madrasah memperoleh tambahan wawasan dan memahami bagaimana membekali pengetahuan dan pengalaman pada peserta didik yang berbasis potensi yang dimiliki madrasah untuk bekal kemandirian masa depan 3)bagi peserta didik memberi motivasi dan semangat untuk lebih berprestasi dalam kegiatan sekolah dan merupakan peluang memperoleh tambahan ilmu yang selama ini belum pernah ada selama sekolah
PENGUATAN JEJARING BISNIS KUE KERING MELALUI GRUP WHATSAPP DI DESA KARANGWIDORO KECAMATAN DAU-MALANG Saroh, Siti; Widayawati, Eny; Prohimi, Afwan Hariri Agus
JURNAL AL-IJTIMAIYYAH Vol. 9 No. 2 (2023)
Publisher : Universitas Islam Negeri Ar-Raniry Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/al-ijtimaiyyah.v9i2.20110

Abstract

Abstract: In Karang Tengah Hamlet, Karangwidoro Village, Dau District, Malang Regency, there is a dry cake business which is usually busy before Eid which was founded in 2013 and is marketed through neighbors and friends of the owner. Because in this village there are many residents from outside the area who are boarding houses, the author carried out a service, namely strengthening the WhatsApp Group network through boarding residents. This is done to expand the pastry marketing network, which can provide benefits to both parties. The seller can expand the marketing network and the boarding party can get additional income without having to make and package the product. The methods used are socialization, direct practice and evaluation. After one month, the results showed that cake marketing was increasingly spread to other areas and sales turnover increased.Keywords: Business Networking; WhatsApp Group; Marketing.Abstrak: Di Dusun Karang Tengah Desa Karangwidoro Kecamatan Dau Kabupaten Malang terdapat usaha kue kering yang biasanya ramai menjelang lebaran yang berdiri sejak tahun 2013 yang dipasarkan melalui tetangga maupun teman-teman pemilik. Karena di desa tersebut banyak terdapat warga dari luar daerah yang indekost, maka penulis melakukan pengabdian yaitu penguatan jaringan Grup WhatsApp melalui warga yang indekost tersebut. Hal ini dilakukan untuk memperluas jaringan pemasaran kue kering, yang dapat memberikan keuntungan pada kedua belah pihak. Pihak penjual dapat memperluas jaringan pemasaran dan pihak yang indekost mendapatkan penghasilan tambahan tanpa harus membuat dan mengemas produk.  Metode yang digunakan yaitu dengan sosialisasi, praktik langsung dan evaluasi. Setelah satu bulan didapatkan hasil bahwa pemasaran kue semakin tersebar ke daerah lain dan omset penjualan meningkat.Kata Kunci: Jejaring Bisnis; Grup WhatsApp; Pemasaran. Andamisari, D. (2021). Penggunaan Status WhatsApp Sebagai Digital Marketing Warga Kecamatan Medan Satria Bekasi Di Era New Normal. LUGAS Jurnal Komunikasi, 5(1), 66–72. https://doi.org/10.31334/lugas.v5i1.1559Anggraini, W. F., Susanto, T., & Ahmad, I. (2022). Sistem Informasi Pemasaran Hasil Kelompok Wanita Tani Desa Sungai Langka Menggunakan Metode Design Sprint. Jurnal Teknologi Dan Sistem Informasi (JTSI), 3(1), 34–40. http://jim.teknokrat.ac.id/index.php/JTSIHasan, M., Dzakiyyah, A., Kumalasari, D. A., Safira, N., & Aini, S. N. (2021). Transformasi Digital UMKM Sektor Kuliner Di Kelurahan Jatinegara, Jakarta Timur. Jurnal Bisnis Dan Kewirausahaan; Vol 17 No 2 (2021): JBK-Jurnal Bisnis Dan Kewirausahaan DO -10.31940/Jbk.V17i2.2529.http://ojs.pnb.ac.id/index.php/JBK/article/view?path=Humaira, L. L., Syamsudin, & Isa, M. (2020). M-Wallet Adoption and SMEs Performance: The Mediating Role of Internal Process Collaboration. Proceedings of the International Conference on Business and Management Research (ICBMR 2020) M-Wallet, 160(Icbmr), 29–35.Julita, J., & Arianty, N. (2018). Pengaruh Komunikasi Dan Lingkungan Kerja Terhadap Kinerja Karyawan Pada PT. Jasa Marga (Persero) TBK Cabang Belmera Medan.Kaplan, A., & Haenlein, M. (2010). Users of the World, Unite! The Challenges and Opportunities of Social Media. Business Horizons, 53, 59–68. https://doi.org/10.1016/j.bushor.2009.09.003Kusuma, D. F., & Sugandi, M. S. (2019). Strategi Pemanfaatan Instagram Sebagai Media Komunikasi Pemasaran Digital Yang Dilakukan Oleh Dino Donuts. Jurnal Manajemen Komunikasi, 3(1), 18. https://doi.org/10.24198/jmk.v3i1.12963Lucas, H., Agarwal, R., Clemons, E., Sawy, O., & Weber, B. (2013). Impactful Research on Transformational Information Technology: An Opportunity to Inform New Audiences. MIS Quarterly, 37, 371–382. https://doi.org/10.25300/MISQ/2013/37.2.03Papadopoulos, T., Baltas, K. N., & Balta, M. E. (2020). The use of digital technologies by small and medium enterprises during COVID-19: Implications for theory and practice. International Journal of Information Management, 55, 102192. https://doi.org/https://doi.org/10.1016/j.ijinfomgt.2020.102192Perumal, I., Krisnan, U., & Halim, N. (2017). Social Media in Food and Beverages Industry: Case of Klang Valley, Malaysia. International Journal of Business and Management, 12, 121. https://doi.org/10.5539/ijbm.v12n6p121Purnomo, S. M., & Isharina, I. K. (2013). Pengaruh Twitter Account@ inibaruhidup sebagai social media terhadap loyalitas merek Nescafe Indonesia. Jurnal Ilmiah …. http://download.garuda.kemdikbud.go.id/article.php?article=188750&val=6467&title=PENGARUH TWITTER ACCOUNT IniBaruHidup SEBAGAI SOCIAL MEDIA TERHADAP LOYALITAS MEREK NESCAF INDONESIARachmadi, T. (2020). The Power of Digital Marketing. In E-book (pp. 6–8). https://www.google.co.id/books/edition/The_Power_Of_Digital_Marketing/RCzyDwAAQBAJ?Ri’aeni, I., Suci, M., Pertiwi, M., & Sugiarti, T. (2019). 9460-Article Text-22291-1-10-20190422.pdf. In Communications (Vol. 1, Issue 1, pp. 1–26). http://journal.unj.ac.id/unj/index.php/communications/article/view/9460/6798Saskia, Caroline. 2023. 15 Medsos Favorit Orang Indonesia, Nomor 1 Bukan Instagram.https://tekno.kompas.com/read/2023/02/14/10300097/15-medsos-favorit-orang-indonesiaVerhoef, P. C., Broekhuizen, T., Bart, Y., Bhattacharya, A., Qi Dong, J., Fabian, N., & Haenlein, M. (2021). Digital transformation: A multidisciplinary reflection and research agenda. Journal of Business Research, 122, 889–901. https://doi.org/https://doi.org/10.1016/j.jbusres.2019.09.022
Beyond Hierarchy: A Systematic Review of Organizational Transformation Through Agile, Network and Platform-Based Models Munawaroh, Munawaroh; Irianti, Dewi; Satya Utama, Fanny; Herdiansyah, Herdiansyah; Saroh, Siti
International Journal of Science and Environment (IJSE) Vol. 6 No. 1 (2026): February 2026
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v6i1.375

Abstract

Traditional hierarchical organizations prove increasingly inadequate confronting volatile, uncertain, complex, and ambiguous (VUCA) environments necessitating radical structural transformation toward agile, network, and platform-based models.This systematic literature review synthesizes empirical evidence examining transformation pathways, implementation challenges, and performance outcomes across these three organizational archetypes. Following rigorous review protocols, comprehensive search across academic databases yielded 24 peer-reviewed publications (2015-2025) subjected to thematic analysis.Findings reveal three critical themes: agile principles enabling rapid adaptation through iterative processes and self-organizing teams, network structures facilitating cross-boundary collaboration through decentralized decision-making, and platform ecosystems leveraging digital infrastructure for value co-creation.Literature demonstrates significant gap regarding systematic integration frameworks connecting these complementary models organizations typically adopt piecemeal approaches missing synergistic potential. Research contributes novel Agile-Network-Platform (ANP) Integration Framework proposing three-layer architecture: operational agility (team level),network coordination (organizational level), and platform orchestration (ecosystem level).Organizations should implement parallel transformation addressing team empowerment, structural flattening, and digital platform development creating adaptive organizational systems balancing flexibility, collaboration, and scalability. Study limitations include literature review methodology and emphasis on technology-intensive industries suggesting comparative research across sectors and longitudinal implementations examining ANP framework effectiveness over transformation journeys.