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All Journal Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Jurnal Bina Bangsa Ekonomika Jurnal Pengabdian Mandiri SWARNA Journal of Management and Social Sciences SWARNA: Jurnal Pengabdian Kepada Masyarakat Jurnal Intelek Insan Cendikia Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC)
Nidia Anggreni Das
Universitas Mahaputra Muhammad Yamin
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PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN ASING TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA Asa Idilla Latifah; Nidia Anggreni Das; Witra Maison
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.542

Abstract

This research was conducted to determine the influence of audit quality (X1) on earnings management (Y), the audit committee (X2) on earnings management (Y) and the simultaneous influence of audit quality (X1) and the audit committee (X2) on earnings management (Y). The research results show that Audit Quality (X1) has an effect on Earnings Management (Y). This result is proven by the calculated t value of |2.177| ≥ |1.99300| and significance value 0.033 ≤ 0.05. For the Audit Committee (X2) it has no effect on Earnings Management (Y). This result is proven by the tcount value of |1.579| ≤ 1.99300 and significance value 0.119 ≥ 0.05. After that, Audit Quality (X1) and Audit Committee (X2) do not simultaneously influence Profit Management (Y). This result is proven by the Fcount value of |2.717| ≤ 2.859 and significance value 0.073 ≥ 0.05
PENGARUH KUALITAS AUDIT DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Ermawati Ermawati; Rita Dwi Putri; Nidia Anggreni Das
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.548

Abstract

This research was conducted to determine the influence of audit quality (X1) on earnings management (Y), the audit committee (X2) on earnings management (Y) and the simultaneous influence of audit quality (X1) and the audit committee (X2) on earnings management (Y). The research results show that Audit Quality (X1) has an effect on Earnings Management (Y). This result is proven by the calculated t value of |2.177| ≥ |1.99300| and significance value 0.033 ≤ 0.05. For the Audit Committee (X2) it has no effect on Earnings Management (Y). This result is proven by the tcount value of |1.579| ≤ 1.99300 and significance value 0.119 ≥ 0.05. After that, Audit Quality (X1) and Audit Committee (X2) do not simultaneously influence Profit Management (Y). This result is proven by the Fcount value of |2.717| ≤ 2.859 and significance value 0.073 ≥ 0.05
Edukasi Pemisahan Biaya Tetap Dan Biaya Variabel Untuk Pengelolaan Keuangan Umkm Di Minarko Jl. Ks. Tubun No.25, Kec.Tj.Harapan,Kota Solok,Sumatera Barat Rita Dwi Putri; Husni Taufiq D; Lucy Septiana P; Elsa Febri A; Chintia Devina H; Elvina Indriati; Nur Aliffa P.M; Mohammad Geno R.S; Nurlisa Fani; Andre Salman; Nidia Anggreni Das
Jurnal Intelek Insan Cendikia Vol. 2 No. 2 (2025): Februari 2025
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman pelaku UMKM Minarko di Kota Solok mengenai pentingnya pemisahan biaya tetap dan biaya variabel dalam pengelolaan keuangan usaha. Melalui metode sosialisasi dan pelatihan, tim PKM memberikan edukasi tentang klasifikasi biaya serta penerapannya dalam pencatatan keuangan bisnis. Hasil kegiatan menunjukkan bahwa pemisahan biaya yang tepat membantu UMKM dalam menyusun anggaran yang lebih akurat dan membuat keputusan bisnis yang lebih efektif. Dengan pemahaman yang lebih baik tentang pengelolaan biaya, UMKM diharapkan dapat meningkatkan efisiensi operasional dan keberlanjutan usahanya.
Co-Authors Abaharis, Henryanto Aldo Sofari Alfian Alfian Andre Salman Asa Idilla Latifah Badri, Juarsa Chintia Devina H Delsi Afrini Desrial Ori Putra Dini Onasis Edi Firnando Elsa Febri A Elvina Indriati Ermawati Ermawati Husni Taufiq D Jihan Desra Fitria Juita Sukraini Lili Wahyuni Lucy Septiana P Magdalena, Maria Mohammad Geno R.S Nur Aliffa P.M Nurlisa Fani Rasidah Nasrah Rita Dwi Putri Siska Yulia Defitri Witra Maison Yahdi Pratama Yandi Putra Yendi Putra Yulhan Yuhan