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All Journal Akuisisi : Jurnal Akuntansi AkMen JURNAL ILMIAH MBIA Jurnal GeoEkonomi Jurnal Investasi Jurnal Buana Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis SABBHATA YATRA : Jurnal Pariwisata dan Budaya Jumat Ekonomi: Jurnal Pengabdian Masyarakat Bima Abdi: Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jurnal Ekonomi KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Ade Elza Surachman
Universitas Catur Insan Cendekia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : MBIA

 1 
Praktik Manajemen Laba: Studi Komparasi pada Perusahaan-Perusahaan yang Melakukan IPO Tahun 2012-2016 T Husain; Ade Elza Surachman
MBIA Vol 16 No 1 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.938 KB) | DOI: 10.33557/mbia.v16i1.61

Abstract

This research was aimed to obtain empirical evidence about the practice of earnings management between companies in manufacturing industry and financial sectors listed in Indonesian Stock Exchange. This study adopted measurement of earnings management based on conditional revenue model approach. The population in this research was 41 manufacturing companies and financial sectors listed in Indonesian Stock Exchange to conduct an initial public offerings (IPO) in 2012-2016. The sampling technique was purposive method. The sample in this research establishment was 16 manufacturing industry and 22 financial sectors companies. The data analysis method using independent-samples t test, did the normality and homogenity test previously and hypothesis testing with mann-whitney test approach. The hypothesis testing results indicated that there is no significant difference between manufacturing industry and financial sectors who conduct an IPO in 2012-2016 to the practice of earnings management.
Analisis Penerapan Program GMP dan 5P Terhadap Kinerja Karyawan di PT Kalbe Morinaga Indonesia Halily Sofyan Al Hasan; Muhammad Ali Akbar; Ade Elza Surachman
MBIA Vol 17 No 2 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (752.117 KB) | DOI: 10.33557/mbia.v17i2.338

Abstract

This study aim is to know the effect of the implementation of Good Manufacturing Practices Program, 5P Program related on Employee Performance at PT. Kalbe Morinaga Indonesia. This research is located in PT. Kalbe Morinaga Indonesia with 390 people population and the sample taken is 84 people using stratified random sampling technique with Slovin formula which is conducted from May to June 2018. Approachment to data analyze using Partial Least Square (PLS), namely Smart-PLS 3.0. Based on the analysis results obtained that Good Manufacturing Practices Program has a positive effect on Employee Performance and 5P Program also has a positive effect on Employee Performance.
Co-Authors Al Hafidz, Muhammad Aikel Aliyah Nurhanipah Rusmawan Almatina Denaya Putri Amroni, Amroni Anindita, Alya Anugrah, Safani Anwar, Muhammad Saeful Apriliani, Zaskiyah Dhani Ramadhon Diyana, Diyana Djaneta, Djaharani Elisabeth Mariono Fatimaisa, Adinda Gabriella Elshadday Galbini, Siti ‘Ainun Halily Sofyan Al Hasan Hardiansyah, Mohammad Dika Hasyimiyyah, Aqilah Huwae, Christina Elisabeth Ika Kartika Iqlimah, Nur Irvansyah Irvansyah Jannah, Fitri Ussaefa Nur Kumaladewi, Dessy Kurniawan, Angelica Permata leoni, sihuanie celsi Limania, Putri Sugis Maula, Atiatul Muhammad Ali Akbar Muhammad Fajar Juliyanto Muhammad Yusuf Faisal Mulyani, Reza Nugroho, Aditiya Nur Jannah, Fitri Ussaefa Nur Ratnasari Oktisa Rahayu Tiara Nejal Pratama, Atanasius Hagai Putri, Andini Amalia Ramadhani, Nur Widya Rifka Faradila Putri Sadewa, Bayu Saputra, Rizqy Imam Septriyanto, Muhammad Rizal Stylla Destrian Hartiono Sugiono, Wianda Gracia Sutardjo T. Husain Tejaningrum, Rohimah Tesalin, Sifra Imanuella Yosafattrinovianto, Yosafattrinovianto Yudikasi, Satrio Zahra, Zaskia Az