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ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI INCOME SMOOTHING PADA PERUSAHAAN SEKTOR BARANG KONSUMSI Marcellino Marcellino; Jamaludin Iskak
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23638

Abstract

The purpose of this study was to obtain empirical evidence of the influence of profitability, leverage, cash holding, and dividend payout ratio on income smoothing. The subjects in this study were manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the period 2016 – 2019. The population in this study amounted to 56 companies and after being selected using the purposive sampling method, the research sample consisted of 19 companies where for fourperiods, the number of data became 76. Eviews version 12.0 program was used for data processing. The results of research on profitability had no effect on income smoothing,leverage had no effect, cash holding had a significant positive effect, while dividend payout ratio had no effect on income smoothing. The implication of this study is that stable profitability and leverage are needed to reduce income smoothing actions which will provide a good signal for investors.
Analisis Faktor – Faktor Yang Mempengaruhi Income Smoothing Pada Perusahaan Sektor Barang Konsumsi Marcellino Marcellino; Jamaludin Iskak
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28661

Abstract

The purpose of this study was to obtain empirical evidence of the influence of profitability, leverage, cash holding, and dividend payout ratio on income smoothing. The subjects in this study were manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the period 2016 – 2019. The population in this study amounted to 56 companies and after being selected using the purposive sampling method, the research sample consisted of 19 companies where for four periods, the number of data became 76. Eviews version 12.0 program was used for data processing. The results of research on profitability had no effect on income smoothing, leverage had no effect, cash holding had a significant positive effect, while dividend payout ratio had no effect on income smoothing. The implication of this study is that stable profitability and leverage are needed to reduce income smoothing actions which will provide a good signal for investors.
PENCEGAHAN DIABETES MELALUI PEMERIKSAAN GULA DARAH DAN KONSELING PADA MASYARAKAT DEWASA USIA PRODUKTIF DI JAKARTA BARAT Alexander Halim Santoso; Marcella E. Rumawas; David Limanan; Fariz Azril Khaidar Akhmad; Heri Yanto Putra; Marcellino Marcellino; Stanislas Kotska Marvel Mayello Teguh
Jurnal Bakti Masyarakat Indonesia Vol. 7 No. 1 (2024): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v7i1.27412

Abstract

Diabetes mellitus (DM) is a chronic metabolic disorder characterized by persistent hyperglycemia due to impaired insulin secretion (type 1 DM), or due to resistance to insulin in peripheral tissues (type 2 DM). According to the International Diabetes Federation (IDF), in 2021, around the world there will be around 537 million adults (20-79 years) living with diabetes. The number of people with diabetes is projected to increase to 643 million by 2030 and 3 in 4 adults with diabetes live in low- and middle-income countries. Routine health checks are recommended because early detection of risk factors can help take proactive steps to prevent or delay type 2 diabetes. Tomang Village is a sub-district under the Faculty of Medicine, University Tarumanagara. Based on previous community service reports, it was found that the prevalence of type II DM in Tomang Village was 4.8%. This community service activity is aimed at adults of productive age in Tomang Village in the form of blood sugar measurements and counselling, so that the prevalence of type II diabetes mellitus can be determined and education related to the prevention and control of type II diabetes mellitus. The planning method used is the PDCA method. The community service activity was attended by 90 participants, and it was found that the prevalence of people with Type II DM was 5.6%. Based on the results obtained, further activities are needed to increase public awareness of DM and monitor changes in community behavior. ABSTRAK: Diabetes melitus (DM) adalah gangguan metabolisme kronis yang ditandai dengan hiperglikemia persisten akibat gangguan sekresi insulin (DM tipe 1), atau akibat resistensi terhadap insulin di jaringan perifer (DM tipe 2). Menurut International Diabetes Federation (IDF), pada tahun 2021, di seluruh dunia dilaporkan ada sekitar 537 juta orang dewasa (20-79 tahun) hidup dengan diabetes. Jumlah penderita diabetes diproyeksikan meningkat menjadi 643 juta pada tahun 2030 dan 3 dari 4 orang dewasa dengan diabetes tinggal di negara berpenghasilan rendah dan menengah. Pemeriksaan kesehatan rutin dianjurkan karena deteksi dini faktor risiko dapat membantu mengambil langkah proaktif untuk mencegah atau menunda diabetes tipe 2. Kelurahan Tomang merupakan kelurahan binaan Fakultas Kedokteran Universitas Tarumanagara. Berdasarkan laporan kegiatan pengabdian yang lalu didapatkan prevalensi DM tipe II di Kelurahan Tomang sebesar 4,8%. Kegiatan Pengabdian ini ditujukan bagi masyarakat dewasa usia produktif di  Kelurahan Tomang dalam bentuk pengukuran gula darah dan konseling sehingga dapat diketahui prevalensi diabetes melitus tipe II dan edukasi terkait pencegahan dan pengendalian diabetes melitus tipe II. Metode perencanaan yang digunakan adalah metode PDCA. Kegiatan pengabdian diikuti oleh 90 peserta, dan didapatkan prevalensi masyarakat dengan DM Tipe II sebesar 5,6%. Berdasarkan hasil yang didapatkan diperlukan adanya kegiatan lanjutan untuk meningkatkan kesadaran masyarakat terhadap DM dan memantau perubahan perilaku masyarakat.