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All Journal Jurnal Pengabdian Kepada Masyarakat Universitas Bangka Belitung E-Dimas: Jurnal Pengabdian kepada Masyarakat Majalah Ekonomi Martabe : Jurnal Pengabdian Kepada Masyarakat JASF (Journal of Accounting and Strategic Finance) Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Discovery : Jurnal Ilmu Pengetahuan JFAS: Journal of Finance and Accounting Studies ABIDUMASY : Jurnal Pengabdian kepada Masyarakat Bima Abdi: Jurnal Pengabdian Masyarakat Buletin Penelitian Sosial Ekonomi Pertanian Fakultas Pertanian Universitas Haluoleo JFAS : Journal of Finance and Accounting Studies JER EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Dinamis: Jurnal Pengabdian Kepada Masyarakat
Dwi Ari Pertiwi
Universitas Hasyim Asy'ari
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Faktor yang Mempengaruhi Manajemen Laba pada Perusahaan Sub Sektor Pariwisata, Hotel dan Restoran Rohma, Miftakhul; Pertiwi, Dwi Ari
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 14, No 4 (2025): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v14i4.24308

Abstract

The purpose of the study was to recognise more in-depth factors related to Earnings Management in tourism, hotel and restaurant sub-sector companies. This research approach uses quantitative with secondary data sources. The focus of this research is on companies in the Tourism, Hotel and Restaurant sub-sectors. The data collection technique used was purposive sampling, so that the sample obtained in this study amounted to 25 companies in the Tourism, Hotel and Restaurant sub-sectors listed on the Indonesia Stock Exchange in 2022-2023. The research results (t test) Bonus Compensation, Leverage, and Company Size partially affect Earnings Management. The results of the study (F test) Bonus Compensation, Leverage, and Company Size simultaneously affect Earnings Management.
PELATIHAN PENCATATAN KEUANGAN PADA UMKM DI DESA GEBANG BUNDER KECAMATAN PLANDAAN JOMBANG Dwi Ari Pertiwi; Rachma Agustina; Meta Ardiana; Deasy Ervina
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 8 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i8.2857-2863

Abstract

The purpose of community service from the Accounting Study Program Team of the Faculty of Economics, Hasyim Asy’ari University of Tebuireng, Jombang to UMKM in Gebang Bunder, Plandaan, Jombang is to provide solutions of problems which is faced by UMKM related to a lack of knowledge of financial records. The form of service is a training on recording of financial reports as to produce a financial report. The training was held by luring at the Gebang Bunder village hall. The material is about the financial recording which the form is an accounting cycles consists of identification and analysis of transactions, journals, ledgers, trial balances, adjusting journals, trial balances after adjusments, financial reports, closing journals, trial balances after closing and reversing journals. The results of the community service are expected that UMKM understand and can apply financial records correctly in their business.Keywords: Training, Financial Record, UMKM
Co-Authors Abda Abda Agustina, Rachma Ahmadun Ludfi Ahmadun Ludfi Ardiana, Meta As’ad Umar Azhimatul Fikri Izzati Azmil Fitria Choirun Nisful Laili Dara Puspita Solicha Deasy Ervina Deasy Ervina Deasy Ervina Deasy Ervina Diastuti, Indah Mei Difa Niditia Eka yuniati Yuniati Elka Hakika Elka Hakika Ervina, Deasy Fanani, Mohammad Zaenal Fitria, Azmil Hakika, Elka Haryanti, Peni Hidayati, Athi’ Humaidi Humaidi Humaidi Husna, Lia Safarotul Iftitaahul Mufarrihah Imam Sopingi Imron, Aqiel Khalisun Nada Indana Lazulfa Laili, Choirun Nisful Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Meta Ardiana Mohammad Zaenal Fanani Musfiroh, Anita Muzakki, Abdulloh Nadhifah, Umi Mailun Neily Amalia NIHAYATUS SAADAH Ningsih, Helis Safitri Purwanti Novia Dwi Rahmawati Nur Latifatussolikhah Nurlailatul Fitriyah Purdana Wahyu Hidayat Putri Laili Nur Malikha Putri Laili Nur Malikha Putri, Dhea Amelya Rachma Agustina Rachma Agustina Rahma Agustina Rahma Ramadhani Reza Syah Pahlevi Ririn Wahyuni Rodliyah, Iesyah Rohma, Miftakhul Rosyadi, M. Syam'un Saraswati, Sari Silvia Tita Rahmawati Solicha, Dara Puspita Srikalimah Suailo, Ama Selvianti Umi Mailun Nadhifah Wahono, Prajoko Sukma Widoyoningrum, Sri Winaika Irawati WINAIKA IRAWATI Yuliana Yuliana Zutiasari, Ika