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Pebrina Swissia
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Difference Analysis and Optimization Short-Term Income Manegemen Changes Before And After Capital Market Supervisory Agency Over Mandatory Disclosures Annual Report Dedi Putra SE,.M.S.Ak; Pebrina Swissia; Taufik Taufik; Agus Panjahitan
Prosiding International conference on Information Technology and Business (ICITB) 2019: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 5
Publisher : Proceeding International Conference on Information Technology and Business

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Abstract

This study aims to provide empirical evidence that companies are optimizing the short term in order to achieve a certain profit target (to avoid reporting losses and a decrease in income) have mandatory information disclosure level is low. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. The sample selection using purposive sampling method, observation data obtained 40 Hypothesis testing using different test Paired Sample T test, with a confidence level of 95%. These results indicate that the Amendment Regulation of Capital Market Supervisory Board on mandatory disclosure of the annual report does not affect the Company's Profit Optimization and Short-Term Management, seen from the test results showed no difference.Keywords: Corporate Profits, Optimizing the Management of Short-Term
Factors in Measuring the Earning Quality in the Consumption Industry of Public Companies Dedi Putra SE,.M.S.Ak; Pebrina Swissia; Mutiara Dwi Firdiana
Prosiding International conference on Information Technology and Business (ICITB) 2021: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 7
Publisher : Proceeding International Conference on Information Technology and Business

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Abstract

The purpose of this study was to empirically find the effect of reporting timeliness, default risk, and the audit committee on earnings quality in consumer goods industrial sector companies listed on the IDX in 2016-2019. The data in this study used secondary data in the form of annual financial reports and annual reports for 2016-2019. The method of data collection used the purposive sampling technique. The population in this study was the consumer goods industry sector companies listed on the IDX in 2016-2019. The number of samples was 21 companies. The data analysis technique used the multiple linear regression analysis with SPSS software version 22. The result of this study found that the timeliness of reporting and the audit committee variables had no significant effect on earnings quality. Meanwhile, the default risk had a significant effect on the earnings quality.Keywords- Earnings quality, Timeliness of Reporting, Default Risk, Audit Committee
OPTIMALISASI DIGITAL MARKETING DALAM MENINGKATKAN BRANDING PADA UMKM TEMPE MBAH MUL DI DESA PURWOTANI Pebrina Swissia; Halimah Halimah
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 8: Januari 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i8.4544

Abstract

: Perkembangan teknologi salah satunya digital marketing menghasilkan sarana yang semakin canggih, yang dapat digunakan sebagai media dalam pengembangan usaha bisnis berorientasi meningkatkan branding pada produk. Strategi ini sangat penting di era revolusi industri seperti sekarang ini, pemanfaatan media sosial sangat menbantu UMKM untuk menambah pangsa pasar dan memberi kekuatan branding pada produk itu sendiri. Tujuan penelitian ini untuk mengkaji bagaimana pemanfaatan yang dilakukan oleh UMKM Tempe Mbah Mul terhadap digital marketing untuk meningkatkan omzet dan memperkuat branding. Metode yang diterapkan dalam penelitian ini dengan memberikan pengetahuan berupa diskusi dan cara tentang optimasi akun media sosial. Dari hasil kegiatan program kemitraan masyarakat menyarankan agar penggunaan strategi digital marketing dapat ditindaklanjuti dengan pembinaan secara berkala sehingga dapat efektif dan optimal dalam meningkatkan branding dan meningkatkan omzet usaha di UMKM.
Co-Authors Agus Panjahitan Dedi Putra SE,.M.S.Ak Halimah Halimah Mutiara Dwi Firdiana Taufik Taufik