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All Journal Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Paradigma Akuntansi
Monika Angelina
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Computer Science & IT Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences Other

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PENGARUH LEVERAGE DAN ARUS KAS OPERASI TERHADAP PERSISTENSI LABA PADA PERUSAHAAN MANUFAKTUR Monika Angelina; Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25136

Abstract

This research aims at how the role of the leverage and operating cash flow on earnings persistence in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. Sample was selected using purposive sampling method and obtained 83 companies. Data processing techniques using multiple regression analysis what helped by using Eviews Version 9.5. The results of this study indicate that leverage has a positive and significant effect while operating cash flow has a negative and significant effect on earnings persistence. The implication of this research is the need for the role of earnings persistence in increasing leverage and operating cash flow to provide benefits for the company in generating good profits.
Education and Early Detection of Diabetes Mellitus Risk in North Jakarta Office Environment Erlia Anggrainy Sianipar; Monica Fransiska; Marisa Felicia; Alnardo Tuamain; Monika Angelina; Maria Gracia Mutiara Misesha; Sherly Tandi Arrang
Warta Pengabdian Andalas Vol 31 No 2 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jwa.31.2.386-392.2024

Abstract

A low level of knowledge related to the causative factors, signs and symptoms, dangers, prevention, and treatment of diabetes mellitus (DM) causes an increasing number of DM sufferers worldwide, including in Indonesia. This community service activity aims to increase public knowledge, especially in the office environment, about DM disease and conduct early detection of DM. Participants in the community service activities consisted of 90 employees of an Accountant's office in North Jakarta. The community service activities included education about DM disease, tests of blood sugar, and question-and-answer discussions about DM. The results showed an increase in knowledge by 20.3% based on the score obtained from the pretest compared to the posttest. Based on the blood sugar test results, 98.9% of participants had blood sugar levels within normal limits, 1.1% were below average (hypoglycemia), and 1.1% were at risk of DM. This activity concludes that educational activities can increase participants' knowledge about DM disease, so it is hoped that the community can implement a healthy lifestyle to prevent DM disease and reduce the number of DM sufferers.
Co-Authors Alnardo Tuamain Arrang, Sherly Tandi Erlia Anggrainy Sianipar Estralita Trisnawati Maria Gracia Mutiara Misesha Marisa Felicia Monica Fransiska