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Pengaruh Manajemen Laba Dan Kualitas Audit Terhadap Biaya Modal Perusahaan Azhar, Rafa; Fauzi, Achmad; Saing, Bungaran; Afifah Prastuti, Meliana; Cheirnel All Shawidra, Muhammad; Muzayin Kamal, Muhammad; Sekar Anum, Nadiah; Azhar Maulana, Rafa
Jurnal Manajemen dan Pemasaran Digital Vol. 1 No. 4 (2023): Jurnal Manajemen dan Pemasaran Digital (Oktober - Desember 2023)
Publisher : Siber Nusantara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpd.v1i4.96

Abstract

Tujuan dari penelitian ini adalah untuk mengevaluasi dampak praktik manajemen laba dan kualitas audit terhadap biaya modal perusahaan. Manajemen laba mencakup strategi yang diterapkan oleh perusahaan untuk mengelola laporan keuangannya, yang dapat berpengaruh pada persepsi para pemangku kepentingan. Sebaliknya, kualitas audit berkaitan dengan sejauh mana audit independen dapat mengungkap dan memitigasi risiko asimetri informasi. Untuk melakukan penelitian ini, metodologi kuantitatif digunakan, menggabungkan tinjauan literatur artikel jurnal sebagai kerangka penelitian. Data untuk analisis ini bersumber dari berbagai jurnal online dan sumber online terkait. Dengan pendekatan kuantitatif, penelitian ini bertujuan untuk menggali dan memahami keterkaitan yang kompleks antara manajemen laba, kualitas audit, dan biaya modal perusahaan.”Top of FormHasil dari penelitian ini menunjukkan bahwa ketika suatu perusahaan terlibat dalam praktik manajemen laba yang menghasilkan ketidakjelasan dalam pelaporan keuangan, dapat berdampak negatif pada biaya modal perusahaan. Di sisi lain, kualitas audit yang tinggi memiliki potensi untuk menurunkan biaya modal dengan meningkatkan kepercayaan pemangku kepentingan terhadap laporan keuangan perusahaan. Temuan ini memiliki implikasi yang signifikan dalam konteks pengambilan keputusan keuangan dan investasi perusahaan.”Temuan ini memberikan pemahaman yang lebih mendalam mengenai kontribusi manajemen laba dan kualitas audit terhadap biaya modal perusahaan. Hal ini dapat memberikan panduan berharga bagi manajemen dan pengambil keputusan dalam merancang strategi keuangan yang lebih efektif dan transparan.”
Main hazard control and hazardous material handling in environment testing laboratory Saing, Bungaran; Hadita, Hadita; Kustiyah, Elvi; Agustin, Dinda Yesika; Amalia, Rizky Yusrina; Kurnia, Hibarkah
Operations Excellence: Journal of Applied Industrial Engineering Vol. 15, No. 2, (2023): OE July 2023
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/oe.2023.v15.i2.083

Abstract

The increase in products from chemicals is currently growing rapidly in the Indonesian manufacturing industry. This correlates with a chemical test laboratory that is experiencing a flurry of activity. The placement of chemicals in testing laboratories still does not have problem-solving that can make it easier to search for other potential dangers. So far, the placement of chemicals is not based on hazard, but only on phase differences, namely solid and liquid phases, as well as materials that are frequently and rarely used can pose a hazard. This study aims to provide knowledge about main hazard control to all employees and propose material hazard handling in environmental laboratory testing following the material MSDS. This research method uses the concept of re-layout chemicals in the laboratory based on the type of danger they cause by collecting data obtained from MSDS, literature review studies, references from books, government regulations, and the Merck China website to see the characteristics of chemicals that will be placed in the material stock storage room. This study found a layout mapping of chemicals in the materials storage room, with 3 storage areas and 2 additional storage areas. The result of this research is that Cabinet A is filled with harmless solid phase materials and a class of toxic substances. The chemicals in cabinet B, consist of solid-phase materials that are corrosive, harmless, irritating, carcinogenic, and highly flammable. Whereas on shelf C letter L it consists of liquid phase materials which are harmless, corrosive, dangerous, flammable, highly flammable, highly flammable, carcinogenic or toxic. Whereas Container D contains chemicals that have oxidizing properties and Cabinet E contains chemicals that are highly flammable in water.
Servant Leadership and Personality on Performance through Organizational Culture: Evidence from Private Universities in Bekasi City Saing, Bungaran; Moeins, Anoesyirwan; Muharam, Hari
International Journal of Social and Management Studies Vol. 5 No. 4 (2024): August 2024
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v5i4.432

Abstract

This study aims to explore the influence of servant leadership and personality on lecturer performance in higher education, considering organizational culture as a mediating variable. The research tool used is a cross-sectional quantitative study with a questionnaire (survey) of 250 respondents for all lecturers of Private Universities in Bekasi City using a Structural Equation Model with a mediation fit approach to prove the role of the context. This study provides empirical evidence that lecturer performance is influenced by servant leadership and personality with organizational culture as a mediating fit. The results of this analysis include positive guidance, particularly on the importance of the leader's role in empowering and encouraging lecturers through active engagement with them, and the existence of organizational principles that positively enhance college performance.
Implementasi Sistem Manajemen SMK3L pada PT. XXX Indonesia Terhadap Karyawan Tussadiah, Halimah; Abtharis, Naisya; Shafa, Salsabila; Saing, Bungaran
Journal of Engineering Environtmental Energy and Science Vol. 4 No. 1 (2025): January 2025
Publisher : LPPMP Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/amkfrp98

Abstract

Penelitian ini berfokus pada tantangan yang dihadapi oleh organisasi dalam memastikan keamanan dan bagaimana sistem manajemen keamanan yang sistematis dapat mengatasi masalah keamanan lingkungan secara efektif, dengan mengevaluasi strategi keamanan yang berbeda dan praktik terbaik. Penelitian ini memberikan wawasan berharga dalam mengembangkan kerangka kerja keamanan yang kuat sesuai dengan kebutuhan spesifik dari suatu organisasi. Metode yang digunakan adalah metode deskriptif kualitatif untuk memaparkan dan mengindentifikasi hasil temuan pengumpulan data sekunder. Data sekunder tersebut didapat melalui studi literatur guna menganalisis data manajemen kesehatan lingkungan pada perusahaan. Kemudian data tersebut dianalisis dan disentesakan untuk mendapatkan hasil berupa deskripsi pada tulisan ini. Tujuan dari penulisan ini adalah untuk mengetahui standar SMK3L yang digunakan pada PT. XXX Indonesia dan mengevaluasi hasil tinjauan manajemen yang sudah dijalankan.
PEMBERDAYAAN SUMBER DAYA MANUSIA DAN PENGELOLAAN POTENSI DESA BOJONG KONENG Edward Efendi Silalahi; Nera Marinda Machdar; Bungaran Saing
JURNAL PENGABDIAN MANDIRI Vol. 4 No. 1: Januari 2025 (In Press)
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jpm.v4i1.9588

Abstract

Tujuan pengabdian masyarakat dosen Universitas Bhayangkara Jakarta Raya di Desa Bojong Koneng Kecamatan Babakan Madang Kabupaten Bogor adalah untuk mengoptimalisasikan potensi yang ada di Desa Bojong Koneng. etode yang dilakukan pada penelitian ini yaitu menggunakan metode observasi. Tahapan atau proses observasi tersebut meliputi pemilihan (selection), pengubahan (provocation), pencatatan (recording), dan pengkodeaan (encoding), rangkaian perilaku dan suasana (tests of behavior setting). Pengabdian ini dilaksanakan dari tanggal 6 Nopember 2024 sampai 9 Nopember 2024. Subjek penelitian ini adalah Desa Bojong Koneng Kecamatan Babakan Madang Kabupaten Bogor. Hasil kegiatan pengabdian di Desa Bojong Koneng telah dijalankan antar lain meliputi program bidang pendidikan,bidang ekonomi, bidang kesehatan, dan bidang lingkungan. Dari keseluruhan program yang telah dijalankan memilki sasaran seluruh warga Desa Bojong Koneng yang terdiri dari anak-anak hingga orang dewasa khususnya ibu-ibu dan bapak-bapak. Program kerja yang dijalankan oleh merupakan program kerja yang telah disusun dan direncanakan terlebih dahulu
Uji stabilitas penyimpanan RC A amlodipine dengan metode kromatografi cair tingkat tinggi Martina; Saing, Bungaran; Kustiyah, Elvi
Journal of Waste and Sustainable Consumption Vol. 1 No. 2: (Agustus) 2024
Publisher : Institute for Advanced Social, Science, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jwsc.v1i2.2024.1185

Abstract

Background: One of the important components of health is the availability of drugs as part of public health services. This is because drugs are used to save lives, restore or maintain health. The pharmaceutical industry as a drug-producing industry has a strategic role in health service efforts to the community. Findings: Along with increasing education and public awareness of the importance of health, the pharmaceutical industry is required to provide drugs in adequate types and quantities and of good quality. Therefore, public access to drugs including availability and affordability for the entire community must be expanded. Access to drugs, especially essential drugs, is an obligation for the government and health service institutions, both public and private. Methods: Add with mobile phase to the limit mark, then homogenize (Solution S1 0.04 mg/ml). The solution to be tested for stability during the RC A Amlodipine area is stable. Storage is carried out in dark glass bottles and stored in a refrigerator at a temperature of 2-8 °C. Conclusion: This indicates that each new batch analysis can use the RC Amlodipine stock for a period of 4 months with a storage temperature of 2-8 °C. In this study, RC A Amlodipine which was weighed before the study each time the test was carried out was weighed once and made into a stock solution for 4 months. This study also carried out the potential for cost saving because every year 3 bottles are now 1 bottle, which is 96.5%.
Identifikasi dan penentuan kadar chloramphenicol pada udang vannamei (litopenaeus vanname) di PT K&Q Indolab Islamiyani, Annisa; Saing, Bungaran; Masrida, Reni
Trend and Future of Agribusiness Vol. 1 No. 1: (Februari) 2024
Publisher : Institute for Advanced Social, Science, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/tafoa.v1i1.2024.762

Abstract

Background: White shrimp (L. vannamei) is an introduction species that is widely cultivated in Indonesia and is the highest export commodity of other types of shrimp. The presence of the residual antibiotic chloramphenicol in some shrimp products exported from Indonesia is prohibited. The shrimp's intensive maintenance system leads to a high use of antibiotics in shrimp cultivation. Chlorampenicol is added to disinfectant and shrimp feed. When these shrimp are consumed, residues of antibiotics can cause a variety of dangers. As a result, research that can guarantee sustainable food security is needed. This study was conducted to determine the level of chloramphenicol residues in the Vanamei shrimp. The research was conducted at K&Q Indolab. Methods: The method used in this study is ELISA (enzyme-linked immunoassay). ELISA is a detection technique with a serological method that is based on specific reactions between antigens and antibodies and has high sensitivity and specificity using enzymes as indicators. Findings: Test results of chloramphenicol residues on frozen white shrimp products on two different samples of Vandamei shrimp. Conclusion: The results indicate that the level of chloramphenicol in Vannamei shrimp is still below the International Standard in accordance with Commission Decision 2003/181/EC, which is 0.3 ppb.
Strategies to Improve Employee Performance Through Employee Engagement, Organizational Culture, Work Motivation, and Job Satisfaction on Employee Performance Saing, Bungaran; Eprianto, Idel
Integrated Journal of Business and Economics (IJBE) Vol 9, No 1 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i1.1076

Abstract

This study uses a fit model to place work motivation as a mediator to analyze how organizational culture and employee engagement affect employee performance in Bekasi. This study closes the research gap and necessitates further testing to evaluate organizational culture's and employee engagement's impact on employee performance from other perspectives. Applying a fit mediation method and SEM, the research instruments utilized are a quantitative cross-sectional study and a questionnaire for Bekasi employees, demonstrating the significance of the variables. By placing work motivation and job satisfaction as fit mediators, the study gives empirical evidence that organizational culture and employee engagement have an impact on employee performance. The analysis's findings include positive guidance, especially in inspiring workers through active participation and constructive organizational principles that improve business performance.
Pengaruh Citra Merek dan Keamanan Data Terhadap Minat Beli Pada E-Commerce Shopee (Studi Literature Review) Saputra, Raihan; Bungaran Saing; Achmad Fauzi; Jihan Luthfi Nabillah; Jesica Novialin; Syaqhirah Naurah Wibowo; Azka Hilwa Fauzi
Fibonacci: Jurnal Ilmu Ekonomi, Manajemen dan Keuangan Vol. 1 No. 2 (2024): Fibonacci: Jurnal Ilmu Ekonomi, Manajemen, dan keuangan (Desember 2024 - Februa
Publisher : Yayasan Inovasi Akademi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63217/fibonacci.v1i2.73

Abstract

Tujuan penelitian ini yaitu membangun hipotesis pengaruh antar variabel yang nantinya digunakan pada riset selanjutnya. Metode penulisan yang digunakan dalam penelitian ini yaitu metode kepustakaan yang bersumber dari penelitian terdahulu. Ada beberapa media yang digunakan dalam memperoleh penelitian terdahulu yaitu google scholar, publish or perish dan Mendeley. Hasil dari penelitian ini yaitu: 1) Citra merek berpengaruh terhadap minat beli pada E-commrece shopee; dan 2) Keamanan data berpengaruh terhadap minat beli pada E-commerce shopee.
Penerapan Teknologi IoT dalam Optimalisasi Rantai Pasok Industri Logistik Muhammad Zidhan Augestri; Achmad Fauzi; Aqila Naima Khairunnisa; Dyah Ayu Siti Sundari; Revi Arnan; Yeremia Todo Sihombing; Saing, Bungaran
Jurnal Manajemen dan Pemasaran Digital Vol. 3 No. 2 (2025): Jurnal Manajemen dan Pemasaran Digital (April - Juni 2025)
Publisher : Siber Nusantara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpd.v3i2.388

Abstract

Penelitian ini membahas tantangan dalam penerapan teknologi Internet of Things (IoT) pada supply chain industri logistik yang kompleks dan dinamis. Tujuannya adalah mengkaji kendala yang dihadapi, mengidentifikasi faktor keberhasilan, serta menentukan komponen IoT yang paling berpengaruh dalam proses logistik. Penelitian menggunakan metode kualitatif dengan studi kasus pada perusahaan logistik yang telah mengimplementasikan IoT. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi, lalu dianalisis secara deskriptif. Hasil penelitian menunjukkan adanya tantangan seperti keterbatasan infrastruktur, resistensi dari sumber daya manusia, dan kompleksitas integrasi sistem. Faktor pendukung keberhasilan mencakup dukungan manajemen, pelatihan karyawan, dan kesiapan teknologi. Komponen IoT yang paling berpengaruh adalah sensor pelacakan, perangkat komunikasi real-time, dan sistem analitik data. Penerapan IoT terbukti mampu meningkatkan akurasi pelacakan, efisiensi operasional, dan koordinasi antar pihak. Kesimpulannya, keberhasilan implementasi IoT sangat bergantung pada pengelolaan tantangan serta fokus pada komponen utama sebagai bagian dari strategi inovasi supply chain.
Co-Authors Abtharis, Naisya Achmad Fauzi ACHMAD FAUZI Afifah Prastuti, Meliana Afriyanti, Avira Agustian, Dinda Yesika Agustin, Dinda Yesika Alisya Rossdian Amalia, Rizky Yusrina Aminuyati Amora Kusumawati Anak Agung Istri Sri Wiadnyani Apriyani Apriyani Apriyani Apriyani Aqila Naima Khairunnisa Arif Nuryono, Arif Avira Afriyanti Azhar Maulana, Rafa Azhar, Rafa Azka Hilwa Fauzi Cheirnel All Shawidra, Muhammad Damayanti, Puspita Dinda Yesika Dinda Yesika Agustian Dinda Yesika Agustian Dovina Navanti Dyah Ayu Siti Sundari Edward Efendi Silalahi Eka Fhauziah Elvi Kustiyah Elvi Kustiyah Elvi Kustiyah Elvi Kustiyah, Elvi Eni Wulandari Ery Teguh Prasetyo Fahdillah, Narulita Fauzi, Achmand Fhauziah, Eka Fitriyah, Khansa Aufa Hadita, Hadita Haudi Hasaya Idel Eprianto Iskandar Zulkarnaen Iskandar Zulkarnaen Islamiyani, Annisa Ismaniah Ismaniah Ismaniah, Ismaniah Istiantoro, Nugraha Jesica Novialin Jhonni Sinaga Jihan Luthfi Nabillah Jimmy Andrean Panjaitan Joyosemito, Ibnu Susanto Kresnadi, Muhammad Faisal Krismahariyanto, Mei Laras Andria Wardani lisa adhani Maharani, Suci Martina Martina Itandi Martinus Tukiran Martinus Tukiran Masrida, Reni Mei Krismahariyanto Meilani, Sophia Shanti Moeins, Anoesyirwan Muhammad Adnan Solihin Muhammad Hanif Ilham Fais Muhammad Zidhan Augestri Muharam, Hari Muzayin Kamal, Muhammad Narulita Fahdillah Nazira, Nawfa Ayu Nera Marinda Machdar Nugraha Istiantoro Nurcahyaningrum, Tri Nurhasanah, Shandra Dewi Pangeswati, Saron Okavia Panjaitan, Jimmy Andrean Piti, Viriya Puspita Damayanti Putri, Salsabila Aninda Revi Arnan Ridwan, Agus Muhammad Rizky Yusrina Amalia Rizky Yusrina Amalia Samsul Aripin Saputra, Raihan Saripudin Saripudin Sekar Anum, Nadiah Shafa, Salsabila Siahaan, Matdio Siti Setiawati Sudiantini, Dian Suheira Suheira Sukreni , Tulus Syaqhirah Naurah Wibowo Theresia Tri Nurcahyaningrum Tulus Sukreni Tulus Sukreni Tussadiah, Halimah Viriya Piti Wastam Wahyu Hidayat Widodo, Hernowo Yeremia Todo Sihombing