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All Journal JURNAL ABDIKARYASAKTI Eduvest - Journal of Universal Studies
Etty Murwaningsari
Fakultas Ekonomi dan Bisnis Universitas Trisakti, Indonesia
Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences

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AKUNTANSI SEDERHANA BAGI PERUSAHAAN KECIL OLAHAN LELE ALUMNI SEKOLAH KEWIRAUSAHAAN BINA AMANAH CORDOVA Etty Murwaningsari; Deni Darmawati; Sofie Sofie; Sistya Rachmawati
JURNAL ABDIKARYASAKTI Vol. 2 No. 2 (2022): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.607 KB) | DOI: 10.25105/ja.v2i2.8915

Abstract

Abstrak Tujuan Pelaksanaan kegiatan PKM membantu pemilik usaha kecil olahan lele untuk memberikan pengetahuan dan pemahaman konsep akuntansi sederhana. Pokok bahasan dalam kegiatan PKM meliputi : 1. Pemahan siklus akuntansi 2. Pendampingan praktik klasifikasi transaksi, membuat catatan kas, membuat jurnal transaksi,3. Kegiatan PKM ini diprogramkan sebagai kegiatan yang berkelanjutan, sehingga pada akhir pendampingan diharapkan peserta akan mampu memahami tentang konsep serta mampu melakukan praktik akuntansi sederhana dalam pencatatan keuangan usahanya. Metode yang digunakan dalam pelaksanan PKM adalah penyuluhan, pelatihan dan diusulkan untuk pendampingan melalui presentasi materi oleh tim pengabdian masyarakat. Dilakukan diskusi dengan peserta dengan dipandu oleh moderator secara hybrid tatap muka langsung dan melaluli zoom. Umpan balik dilakukan dengan kuesioner.. Hasil evaluasi pelaksanaan PKM baik pada saat tatap muka dan melalui kuesioner menunjukan bahwa peserta PKM menyatakan puas dengan kegiatan, dan tujuan PKM tercapai dimana peserta merasa Akuntansi sederhana. Dan peserta PKM mampu menerapkan praktik mengklasifikasi transaksi, membuat jurnal, serta membuat catatan kas. Kata kunci: Akuntansi Sederhana, Siklus Akuntansi, Jurnal Pencatatan, Catatan Kas
The Effect of Information Asymmetry and Diversification on Company Value With Profit Management as an Intervening Variable Desy Agustina; Etty Murwaningsari
Eduvest - Journal of Universal Studies Vol. 5 No. 3 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i3.50977

Abstract

This empirical research aims to analyze the effect of information asymmetry and diversification on firm value with earnings management as intervening variables and profitability, firm size, and leverage as control variables. This study analyzes six research objectives in detail: a. The effect of information asymmetry on earnings management; b. The effect of diversification on earnings management; c. The effect of information asymmetry on firm value; d. The effect of diversification on firm value; e. The effect of earnings management on firm value; and f. A more significant influence between the effect of information asymmetry and the effect on firm value directly or indirectly, namely through earnings management variables. The population in this study consists of manufacturing companies listed on the Indonesia Stock Exchange, with an observation year of 2015-2019. This research uses purposive sampling. This research uses panel data regression analysis. The expected research results are: a. Information asymmetry has a negative effect on earnings management; b. Diversification has a positive effect on earnings management; c. Information asymmetry has a negative effect on firm value; d. Diversification has a negative effect on firm value, e. Earnings management has a negative effect on firm value; and f. A more significant influence between the effect of information asymmetry and the effect on firm value directly or indirectly, namely through earnings management variables
Co-Authors Darmawati, Deni Desy Agustina Sistya Rachmawati Sofie