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All Journal Business Accounting Review Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Ideas: Jurnal Pendidikan, Sosial dan Budaya
Sherly Susanto, Sherly
Yulius Jogi Christiawan
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Medicine & Pharmacology Social Sciences Other

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PENGARUH EARNINGS MANAGEMENT TERHADAP FIRM VALUE Susanto, Sherly
Business Accounting Review Vol 4, No 1 (2016): Business Accounting Review
Publisher : Business Accounting Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.005 KB)

Abstract

The affect of earnings management to firm value had been studied before. However, the previous studies showed the inconsistent results. The aim of this research was to examine the affect of earnings management toward firm value in manufacturing sector in Indonesia by using various control variables such as firm size and leverage.The data in this study were processed by using SPSS version 22. The samples used in this study were 124 observations in the manufacturing sector that were listed in Indonesian Stock Exchange in the period of 2010-2014. The study found that earning management and firm size had positive significant affect to firm value. Besides, the study also found that leverage had a negative significant affect to firm value.
Lotek Rumahan sebagai Representasi Kearifan Lokal Kuliner Tradisional Jawa Barat: Analisis Komparatif dengan Gado-Gado Susanto, Sherly; Rohimah, Hapsari Nusajati; Putri, Dahista Prajna; Hidaya, Nur
Ideas: Jurnal Pendidikan, Sosial dan Budaya Vol 11 No 4 (2025): Ideas: Pendidikan, Sosial, dan Budaya (November)
Publisher : Ideas Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32884/ideas.v11i4.2394

Abstract

Background and Significance: Homemade Lotek, as an authentic representation of West Javanese cuisine, is often overlooked in academic studies that focus more on commercial versions. Understanding the distinguishing characteristics of homemade Lotek is necessary to preserve the local wisdom of traditional cuisine. Problem: This article discusses the lack of recognition of homemade Lotek as a culinary entity with specific characteristics compared to similar dishes such as Gado-gado. Objective: This study aims to analyze the sensory and philosophical characteristics of homemade Lotek and compare it with Gado-gado to affirm its independent identity. Method: The study uses a descriptive qualitative approach with comparative analysis through systematic observation and in-depth sensory analysis. Sample: One sample of home-cooked Lotek and one sample of street-vendor Gado-gado were comprehensively analyzed. Conclusion: The results of the study conclude that homemade Lotek has distinctive sensory characteristics in the form of coarse spice texture, pungent spicy taste, and strong kencur aroma, which represent the philosophy of simplicity and honesty of West Java flavors, significantly different from gado-gado.
Sebuah PSIKOEDUKASI DALAM PENGEMBANGAN SELF-ESTEEM PADA ANAK-ANAK YAYASAN AL-KAUTSAR LEMBANG Indrianie, Efnie; Pratama, Shalomita Claudia; Caitlyn; Rizkiya, Diya Aufala; Hendrawan, Jocelyne Fiorenza; Cristyadi, Jonathan; Umayya, Halisya Rizkia; Ayeisha, Syakira Marva; Putri, Ayu Widita; Mee, Nadia Salma; Fitriah, Alfie; Setiawan, Josh Anderson; Aurelius, Richie Owen; Meithree, lleesha Nuriko; Jolin, Angeline Sheron; Pagawak, Rosa; Putri Herman, Nazila Octavia; AlBiruni, Muhammad Ghailan Farrell; Pratiyudha, Gabrielle Aldora; Widasari, Almira Sekar Ayu; Irawan, Nabila Ramadhani; Setijadi, Exxel; Januaryanto , Zakiyyah; Chan, Michelle; Susanto, Sherly; Febrina, Marshella; Marchella; Valencia, Hellen; Erwin; Yang, Olivia Evelyn; Leonard, Jesslyn Theodora; Muljana, Kelvin
ABDIMAS UNWAHAS Vol. 11 No. 1 (2026): Abdimas Unwahas
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/abd.v11i1.12850

Abstract

Self-esteem merupakan rasa keberhargaan diri dan penilaian individu terhadap dirinya sendiri. Hal ini mencakup pemikiran dan perasaan diri seseorang, khususnya secara emosional yang dapat menunjukkan bahwa seseorang memandang dirinya sebagai pribadi yang positif. Dari hasil survei yang dilakukan, kami menemukan sebuah yayasan di Jl. Mutiara Utama nomor 176, Lembang, Kec. Lembang, Kabupaten Bandung Barat, Jawa Barat, yaitu Yayasan Al-Kautsar Lembang. Mitra memiliki masalah anak-anak yang dinaunginya mengalami permasalahan terkait self-esteem, dimana anak-anak memandang dirinya ‘rendah’ akibat kesadaran label sebagai “anak panti”. Melihat permasalahan yang terjadi di Yayasan AL-Kautsar Lembang, mendorong kami untuk mengatasi permasalahan tersebut dengan memberikan psikoedukasi dalam mengembangkan selfesteem yaitu dengan mengubah perspektif dan cara pandang anak-anak terhadap diri mereka sendiri melalui berbagai kegiatan yang mencakup topik self-esteem berdasarkan teori Coopersmith (1967). Hasil psikoedukasi menunjukkan peningkatan signifikan dalam aspek self-esteem yakni, aspek significance, power, competence, dan virtue di mana anak-anak mulai lebih percaya diri dalam menyampaikan pendapat dan menunjukkan hasil karyanya.
Co-Authors AlBiruni, Muhammad Ghailan Farrell Aurelius, Richie Owen Ayeisha, Syakira Marva Caitlyn Chan, Michelle Cristyadi, Jonathan Erwin Febrina, Marshella Fitriah, Alfie Hendrawan, Jocelyne Fiorenza Hidaya, Nur Indrianie, Efnie Irawan, Nabila Ramadhani Januaryanto , Zakiyyah Jolin, Angeline Sheron Leonard, Jesslyn Theodora Marchella Mee, Nadia Salma Meithree, lleesha Nuriko Muljana, Kelvin Pagawak, Rosa Pratama, Shalomita Claudia Pratiyudha, Gabrielle Aldora Putri Herman, Nazila Octavia Putri, Ayu Widita Putri, Dahista Prajna Rizkiya, Diya Aufala Rohimah, Hapsari Nusajati Setiawan, Josh Anderson Setijadi, Exxel Umayya, Halisya Rizkia Valencia, Hellen Widasari, Almira Sekar Ayu Yang, Olivia Evelyn