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All Journal e_Jurnal Ilmiah Riset Akuntansi KOPEMAS
Era Perdana
Universitas Islam Malang
Economics, Econometrics & Finance Social Sciences

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PENGARUH MANAJEMEN LABA TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN YANG MELAKUKAN MANIPULASI AKRUAL DAN MANIPULASI REAL (Pada Perusahaan Pertambangan Yang Telah Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun 2017-2019) Era Perdana; Dwiyani Sudaryanti; Maslichah Maslichah
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 07 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the differences in earnings management on the Corporate Social Responsibility Disclosure: Testing of Accrual Manipulation and Real Manipulation (in mining companies that have been listed on the Indonesia Stock Exchange (IDX) in 2017-2019). Based on the calculation data, there are 25 companies that selected to be the sample. The results of the analysis. Based on the calculation of the F test or testing simultaneously, it shows that Accrual Profit Manipulation and Real Profit Manipulation simultaneously affect Corporate Social Responsibility. Based on the calculation of the partial test, it shows that the results of the Accrual Profit Manipulation and Real Profit Manipulation variables have a significant value less than 0.05, which means that Accrual Profit Manipulation and Real Profit Manipulation have an effect on Corporate Social Responsibility.Keywords: accrual manipulation, real manipulation, Corporate social responsibility
PELATIHAN INDUSTRI RUMAHAN PIE SUSU BERBASIS EDUKASI NEW NORMAL DAN DIGITAL MARKETING Mohamad Bastomi; Marselino Eka; Mochammad Syarifudin; Septa Slamet Dwiono; Era Perdana; Fajar Bayhaqi; Ismi Istihanah Hermawan; Alif Anurul Hikmah; Faizatul Mursyadah; Nurfaindah Lestari; Widianisiskiwati Widianisiskiwati; Hesti Saras Wati; Nurlailah Nurlailah
Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024 Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) 2021
Publisher : Konferensi Nasional Pengabdian Masyarakat (KOPEMAS) #5 2024

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Abstract

Pandemic covid-19 memberikan dampak yang cukup besar terhadap pelaku UMKM. Salah satu industri rumahan berupa Pie Susu di Desa Sumbersekar Kecamatan Dau Kabupaten Malang. Pengabdian telah melakukan observasi dari mulai kondisi desa, hingga program yang akan direncanakan. Pengabdian dilaksanakan dengan menggunakan metode sosialisasi, penyuluhan, pelatihan, dan pendampingan. Hasil yang dicapai dari pelaksanaan pengabdian adalah peningkatan daya saing UMKM berupa pie susu untuk bisa bertahan di tengah krisis pandemi covid-19 melalui strategi pemasaran melalui market place
Co-Authors Alif Anurul Hikmah Bastomi, Mohamad Dwiyani Sudaryanti Faizatul Mursyadah Fajar Bayhaqi Hesti Saras Wati Ismi Istihanah Hermawan Marselino Eka Maslichah, Maslichah Mochammad Syarifudin Nurfaindah Lestari Nurlailah Nurlailah Septa Slamet Dwiono Widianisiskiwati Widianisiskiwati