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All Journal Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JMM (Jurnal Masyarakat Mandiri) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) INTEGRITAS : Jurnal Pengabdian Jurnal Akuntansi dan Keuangan (JAK) CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Manajemen, Akuntansi, Ekonomi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Pengabdian Pada Masyarakat METHABDI Jurnal Edukasi Ekonomi
Sulia Sulia
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Pengungkapan Tanggung Jawab Sosial dan Nilai Perusahaan: Dari Sudut Pandang Teori Akuntansi Positif dan Corporate Governance Agustina, Agustina; Sulia, Sulia; Rice, Rice
Jurnal Dinamika Akuntansi dan Bisnis Vol 4, No 1 (2017): Maret 2017
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v4i1.5697

Abstract

This study examine the influence of bonus plan hypothesis, debt/equity hypothesis, political cost hypothesis, earning management, institutional ownership, public ownership, independent board and audit committee on firm value with corporate social responsibility as the intervening variable. The study population is 65 natural resource companies listed in Indonesia Stock Exchange period 2012-2015. Based on purposive sampling method, 21 natural resource companies were selected (or 84 observations). Data was selected from the companies financial reports and analysed by using path analysis. This study found that corporate social responsibility can be used as an intervening variable to mediate the effect of political cost hypothesis, earning management, and audit committee to firm value. But, it cannot mediate the effect of bonus plan hypothesis, debt/equity hypothesis, institutional ownership, public ownership and independent board to firm value.
Analisis Profitabilitas, Ukuran Perusahaan, Leverage, Likuiditas dan Kepemilikan Manajerial Terhadap Manajemen Laba Perusahaan Manufaktur Damayanti, Saskia; Khosasi, Dian Bravo; Sihombing, Jenifer Shara; Sulia, Sulia
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1611

Abstract

Manajemen laba merujuk pada tindakan yang dilakukan oleh pihak manajemen suatu perusahaan untuk mempengaruhi atau memanipulasi informasi dalam laporan keuangan mereka dengan tujuan untuk mengelabui stakeholder yang ingin mengetahui kinerja dan kondisi perusahaan. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, ukuran perusahaan, leverage, likuiditas, dan kepemilikan manajerial terhadap manajemen laba. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2020-2022. Populasi penelitian adalah sebanyak 309 perusahaan. Metode yang digunakan dalam pengambilan sampel berdasarkan kriteria (purposive sampling) diperoleh sebanyak 111 perusahaan sebagai sampel dengan jumlah pengamatan sebanyak 333. Metode pengumpulan data sekunder yang berupa laporan keuangan tahunan, jurnal dan buku terkait. Penelitian ini merupakan penelitian kuantitatif yang menggunakan analisis Partial Least Square (PLS) dengan menggunakan SmartPLS 3. Hasil penelitian ini menunjukkan secara parsial kepemilikan manajerial berpengaruh terhadap manajemen laba. Sementara itu,profitabilitas, ukuran perusahaan, leverage dan likuiditas secara parsial tidak berpengaruh terhadap manajemen laba
FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING Sulia, Sulia; Mie, Mie
Jurnal Edukasi Ekonomi Vol 9, No 2 (2025): Agustus 2025
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jee.v9i2.89645

Abstract

This study aims to determine the effect of Leverage, Liquidity, Firm Size, Firm Age and Activities on Financial Perfomance with Profit Management as intervening variable at Property and Real Estate companies listed in the Indonesia Stock Exchange for the 2018-2022 period. The population in this study was 86 companies using purposive sampling techniques and a research sample of 16 companies was obtained with a total of 80 companies observed. The data analysis method used is multiple linear regression analysis and path analysis using IBM SPSS Version 26. The results of the analysis show that simultaneously and partially the variabels Leverage, Liquidity, Firm Size, Firm Age and Activities have no effect on Profit Management. Simultaneously Levergae, Liquidity, Firm Size, Firm Age, Activities, Profit Management have effect on Financial Perfomance. Partially, Profit Management has a positive effect on Financial Perfomance. The Leverage and Liquidity variabels have a negative effect on Financial Perfomance, while the Firm Size, Firm Age and Activities variables have no effect on the Financial Perfomance of Property and Real Estate Companies listed in the Indonesia Stock Exchange for the 2018-2022 period. Profit Management is abe to intervene with the Leverage, Liquidity, and Firm Age variable on Financial Perfomance, while the Firm Size and Activities variables cannot be intervened by Profit Managament
PENINGKATAN KOMPETENSI DI BIDANG KEUANGAN DAN AKUNTANSI PADA SMK Ginting, Sugianta Ovinus; Sigalingging, Eni Duwita; Sulia, Sulia; Loman, Devina; Situmorang, Iskandar Muda
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 6 (2025): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i6.35548

Abstract

Abstrak: Perkembangan teknologi memberikan banyak manfaat yaitu untuk efesiensi. Proses akuntansi juga dapat diefisiensikan dengan software akuntansi. Tim pengabdian memperkenalkan Accurate Accounting Software dengan tujuan untuk meningkatkan kompetensi siswa SMK di bidang keuangan dan akuntansi. Accurate Accounting Software merupakan aplikasi akuntansi yang membantu pencatatan pembukuan yang sering digunakan secara umum pada perusahaan-perusahaan di Indonesia. Pelatihan dilakukan secara tatap muka dengan pemaparan materi dan praktek langsung penggunaan Accurate Accounting Software yang diikuti sebanyak 30 siswa. Sebagai bentuk evaluasi, siswa mengikuti pre-test dan post-test sebanyak 14 pertanyaan. Hasil pre-test menunjukkan sebanyak 34% siswa memperoleh nilai 50 dan sebanyak 66% siswa memperoleh nilai di bawah 50. Hasil post-test menunjukkan sebanyak 17% siswa memperoleh nilai di 70-80, sebanyak 33% siswa memperoleh nilai 60, sebanyak 13% siswa memperoleh nilai 50, dan sebanyak 37% memperoleh nilai di bawah 50. Hal ini menunjukkan hasil yang positif dalam meningkatkan pemahaman dan minat siswa terhadap software akuntansi dan tentunya akan menjadi pengalaman berharga bagi siswa.Abstract: Technological developments provide many benefits, namely efficiency. Accounting processes can also be streamlined with accounting software. The community service team introduced Accurate Accounting Software with the aim of improving the competence of students at SMK Negeri 6 Medan in the field of finance and accounting. Accurate Accounting Software is an accounting application that assists in bookkeeping, which is commonly used in companies in Indonesia. The training was conducted face-to-face with material presentations and hands-on practice using Accurate Accounting Software, which was attended by 30 students. As a form of evaluation, students took a pre-test and post-test. The pre-test results showed that 34% of students scored 50 and 66% of students scored below 50. The post-test results showed that 17% of students scored between 70-80, 33% scored 60, 13% scored 50, and 37% scored below 50. This indicates positive results in improving students' understanding and interest in accounting software and will certainly be a valuable experience for them.
Co-Authors Agustina Damayanti, Saskia Elsa Afrelia Gultom, Alex Sandra Fernando Joe, Sherly Khosasi, Dian Bravo Loman, Devina Mie , Mie Mie Mie, Mie Naomi Kezia Pandia, Sonya Enda Natasha S. rice rice Riny, Riny Sabrina Fricilya Juwita Tampubolon Sigalingging, Eni Duwita Sihombing, Jenifer Shara Simanjuntak, Winda Situmorang, Iskandar Muda Sugianta Ovinus Ginting Viola Caroline Br. Samosir Wailan An, Evi Juita William William