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All Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Akurasi
Dade Nurdiniah
Akuntansi, Fakultas Bisnis, Universitas Bina Insani
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Pemberdayaan Generasi Milenial Dalam Memulai Bisnis di Era Digital Dade Nurdiniah; Iren Meita; Indra Wijaya
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v5i1.807

Abstract

This Community Service Activity was carried out with the aim of providing training to the millennial generation in finding inspiration to start their business and motivating participants to be able to start their business by utilizing digital media or existing platforms. In addition, the millennial generation should be able to grow creativity and be able to think creatively to create a business or business opportunity, and be able to calculate the cost of products and the selling price of the products produced so that they can provide benefits for success. The activities are divided into 3 stages of training and are both bold and alluring. The training implementation method uses the service learning method approach through three stages, namely preparation, training and evaluation. The final result of this training was an increase in the proportion of correct answers in the pre-test and post-test implementation and there was a partner satisfaction level of 89%, very satisfied and 11% satisfied.
Peran kepemilikan manajerial dalam memoderasi tingkat utang, ukuran perusahaan dan persistensi laba Dade Nurdiniah; Chita Oktapriana
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.871

Abstract

This study aims to analyze the role of managerial ownership in moderating leverage, firm size, and earnings persistence. The research was conducted by manufacturing companies listed on the Indonesia Stock Exchange. The sample selection used purposive sampling criteria, while the data analysis used in this study was multiple regression and moderated regression analyses. Before analyzing the data, first, perform the classical assumption test; after the data is declared to meet the test criteria, then a hypothesis test is carried out consisting of multiple regression analysis, coefficient of determination test, simultaneous significance test, partial significance test, and moderated regression analysis test. The results showed that leverage positively affected earnings persistence, firm size did not affect persistence, and managerial ownership could not moderate or weaken the effect of leverage and firm size on earnings persistence. Public interest statement This research can provide input for companies, especially in managing companies to generate profits; the profits generated must look stable or persistent because persistent profits can reduce investor anxiety about their investment decisions.
Peran kepemilikan manajerial dalam memoderasi tingkat utang, ukuran perusahaan dan persistensi laba Dade Nurdiniah; Chita Oktapriana
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.871

Abstract

This study aims to analyze the role of managerial ownership in moderating leverage, firm size, and earnings persistence. The research was conducted by manufacturing companies listed on the Indonesia Stock Exchange. The sample selection used purposive sampling criteria, while the data analysis used in this study was multiple regression and moderated regression analyses. Before analyzing the data, first, perform the classical assumption test; after the data is declared to meet the test criteria, then a hypothesis test is carried out consisting of multiple regression analysis, coefficient of determination test, simultaneous significance test, partial significance test, and moderated regression analysis test. The results showed that leverage positively affected earnings persistence, firm size did not affect persistence, and managerial ownership could not moderate or weaken the effect of leverage and firm size on earnings persistence. Public interest statement This research can provide input for companies, especially in managing companies to generate profits; the profits generated must look stable or persistent because persistent profits can reduce investor anxiety about their investment decisions.
Co-Authors Chita Oktapriana Indra Wijaya Iren Meita