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All Journal Business Accounting Review Ideas: Jurnal Pendidikan, Sosial dan Budaya
Sherly Susanto, Sherly
Yulius Jogi Christiawan
Economics, Econometrics & Finance Education 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.
Co-Authors Hidaya, Nur Putri, Dahista Prajna Rohimah, Hapsari Nusajati