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All Journal Enrichment : Journal of Management Hawa : Jurnal Pemberdayaan Dan Pengabdian Masyarakat (HAWAJPPM)
Erfan Effendi
Universitas Islam Riau
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

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The Effect of Disclosure of Other Comprehensive Income, Profitability, Leverage, and Company Size on Earnings Management (Study on Financing Institutions Sub-Sector Service Companies Listed on the Indonesia Stock Exchange for the 2018-2019 Period) Erfan Effendi; Masnur Masnur; Rike Rahmadanti
Enrichment : Journal of Management Vol. 12 No. 1 (2021): November: Management Science
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (693.085 KB)

Abstract

The purpose of this study is to determine whether or not the disclosure of other comprehensive income, profitability, leverage, and company size has an effect on earnings management in the service companies sub-sector of financial institutions listed on the Indonesia Stock Exchange for the 2018-2019 fiscal year. This study makes use of secondary data from financial reports provided by the Indonesian Stock Exchange (IDX) on its website, www.IDX.co.id. The population for this study is a 19-company service firm subsector of financial institutions listed on the Indonesian Stock Exchange. Purposive sampling was used to collect data. Multiple linear regression analysis is the analytical technique used. Income disclosure had no influence on earnings management, profitability had no effect on earnings management, leverage had no effect on earnings management, and company size had no effect on earnings management. However, other factors like as total revenue, profitability, leverage, and fit size all have an effect on earnings management.
LITERASI PEMANFAATAN MEDIA SOSIAL UNTUK PROMOSI GUNA MENINGKATKAN PENDAPATAN USAHA PADA SISWA SMK IBNU TAIMIYAH PEKANBARU Awliya Afwa; Erfan Effendi; Gilang Nugroho; Alif Rahman
Hawa : Jurnal Pemberdayaan Dan Pengabdian Masyarakat Vol. 2 No. 2 (2024): Agustus 2024 : Hawa : Jurnal Pemberdayaan Dan Pengabdian Masyarakat (HAWAJPPM)
Publisher : Yayasan Wayan Marwan Pulungan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69745/hawajppm.v2i2.68

Abstract

Kegiatan pengabdian kepada masyarakat bertujuan untuk meningkatkan kemampuan mereka dalam menggunakan media sosial untuk promosi bisnis selama pandemi COVID-19, sehingga dapat meningkatkan pendapatan mereka. Mengingat penggunaan internet yang signifikan di Indonesia, pelatihan ini difokuskan pada platform seperti Instagram, Facebook, dan Twitter. Pelatihan ini meningkatkan pemahaman siswa tentang potensi media sosial untuk bisnis, mengalihkan penggunaan mereka dari tujuan pribadi ke komersial. Proyek ini berhasil meningkatkan kesadaran dan keterampilan siswa dalam pemasaran digital, berkontribusi pada ketahanan ekonomi mereka. Upaya di masa depan sebaiknya mencakup dukungan berkelanjutan dan pelatihan lanjutan untuk lebih mengembangkan kemampuan bisnis mereka.
Co-Authors Alif Rahman Awliya Afwa Gilang Nugroho Masnur Rike Rahmadanti