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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pengabdian Masyarakat Nusantara
Febianita Ayu Larassati
Universitas Mercu Buana Yogyakarta
Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Pelatihan dan Pendampingan Aplikasi Keuangan BukuWarung pada Home Industry Katering Big Alind di Kelurahan Sendangadi Febianita Ayu Larassati; Hasim As’ari
Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 2 (2023): Juni: Jurnal Pengabdian Masyarakat Nusantara
Publisher : Universitas Muhammadiyah Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57214/pengabmas.v5i2.285

Abstract

Community Service activities are carried out to provide assistance and training on the importance of accounting and financial reports to determine company performance in terms of finance by utilizing current technological advances. The service activity was carried out at the Big Alind catering home industry in Sendangadi Village, Mlati District, Sleman Regency. The reason for the service was due to the lack of competence of the business owner in bookkeeping reports in the business being run. The method used in this activity is the method of mentoring and direct training in preparing financial reports using the BukuWarung application for business owner. Considered successful when business owner are able to understand the differences before and after being given assistance and training. From the results of the service activity, business owner understand the importance of making structured financial reports, by utilizing the BukuWarung financial application and also the understanding of business owner regarding financial reports that will be prepared in the following year.
Pengaruh Spesialisasi Auditor, Audit Tenure, Leverage dan Profitabilitas terhadap Manajemen laba pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Febianita Ayu Larassati; Hasim As'ari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.8067

Abstract

The purpose of testing this research is to find out whether Auditor Industry Specialization, Audit Tenure, Leverage and Profitability have an influence on the occurrence of Earnings Management in Food and Beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during 2019 to 2021. Food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange which will be the focus of the population for this study and the data needed is obtained from their financial statements. Sampling was carried out using several criteria with the purposive sampling method for sample selection. Sample data obtained from 16 companies with a period of 2019 to 2021. SPSS version 26 is used for data analysis then continued with classical assumption testing then hypothesis testing with partial tests. This study found that auditor industry specialization, audit tenure, and leverage do not affect earnings management and profitability has a positive impact on earnings management.
Co-Authors Hasim As ari