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All Journal Prosiding National Conference for Community Service Project PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Siti Eldiani Nurrahma
Universitas Internasional Batam
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education

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Kegiatan Kunjungan Mahasiswa Universitas Internasional Batam ke Panti Asuhan Rezky Ilahi Kota Batam Imelva Bebby Chantika; Siti Eldiani Nurrahma; Syagita Swita Ningrum; Sellina Monica; Aisyah Nurkayla; Stefanie Stefanie; Fristhienty Tantya; Jordan Jordan; Muhamad Rustu Avicena; Cherllyn Sepvinin; Nurika Rama Nasya; Brandon Kisu Candra; Louis Lim; Kelly Limandar; Frederick Nathanael Richie; Eka Nurwinda Dwy Prastyo; Malvin Iuryanto; Dame Afrina Sihombing
National Conference for Community Service Project (NaCosPro) Vol 5 No 1 (2023): The 5th National Conference for Community Service Project 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v5i1.8380

Abstract

Semakin berkembangnya zaman membuat generasi penerus bangsa menjadi tidak memiliki minat membaca yang tinggi. Mereka lebih sering bermain gadget dibandingkan membaca buku dalam keseharian mereka. Permasalahan minat membaca anak-anak bangsa Indonesia yang lebih rendah dibandingkan dengan negara lain menjadi masalah serius yang harus dicari solusinya oleh pemerintah Indonesia. Oleh karena itu, proyek Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan minat membaca dan kreativitas anak-anak di bidang literasi melalui implementasi program pojok literasi. Metode pelaksanaan yang diterapkan adalah pendidikan masyarakat dengan memberikan pemahaman betapa pentingnya budaya literasi bagi generasi penerus bangsa dan memberikan donasi buku cerita anak-anak. Hasil dari implementasi program pojok literasi adalah meningkatnya minat membaca anak-anak Panti Asuhan Rezky Ilahi Kota Batam. Saran untuk kegiatan pengabdian kepada masyarakat selanjutnya adalah adanya budget dana yang disediakan oleh pihak kampus untuk melakukan kegiatan pengabdian, sehingga terdapat lebih banyak kelompok masyarakat yang merasakan dampak positif dari kegiatan pengabdian.
Nexus of Gender Diversity and Corporate Governance: Ana-lyzing Their Effects on Firm Performance with Accrual Earning Management as a Moderating Factor Mardianto; Siti Eldiani Nurrahma
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1495

Abstract

This study aims to examine the effect of board gender diversity, corporate governance quality, and accrual earnings management on firm performance. The research employs a quantitative approach using multiple regression analysis on secondary data obtained from the annual reports of companies listed on the Indonesian Stock Exchange. Firm performance is measured using return on assets (ROA), gender diversity is proxied by the proportion of female directors on the board, corporate governance quality is measured using the Corporate Governance Index (CGI), and accrual earnings management is measured using discretionary accruals based on the Jones Model. The results indicate that gender diversity has a positive and statistically significant effect on firm performance, suggesting that a higher presence of female directors is associated with better company performance. In contrast, corporate governance quality is found to have a negative and significant relationship with firm performance, indicating that higher governance scores do not necessarily translate into improved financial outcomes. Accrual earnings management also shows a positive and significant effect on firm performance, implying that higher discretionary accruals are associated with higher reported performance. This study contributes to the corporate governance literature by providing empirical evidence from an emerging market context and by highlighting the complex roles of gender diversity, governance quality, and earnings management in shaping firm performance. However, the findings are subject to limitations related to the use of publicly available data and may not be generalizable to countries with different institutional and regulatory environments.
Co-Authors Aisyah Nurkayla Brandon Kisu Candra Cherllyn Sepvinin Eka Nurwinda Dwy Prastyo Frederick Nathanael Richie Fristhienty Tantya Imelva Bebby Chantika Jordan Jordan Kelly Limandar Louis Lim Malvin Iuryanto Mardianto Muhamad Rustu Avicena Nurika Rama Nasya Sellina Monica Sihombing, Dame Afrina Stefanie Stefanie Syagita Swita Ningrum