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Peran Kecakapan Manajerial dan Koneksi Politik terhadap Praktik Manajemen Laba Dimoderasi Tata Kelola Perusahaan Saraswati, Ade Maya; Albab, Farah Nisa Ul
Jurnal Akuntansi dan Governance Vol 5, No 1 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.5.1.95-110

Abstract

Objectives: This research aims to examine the influence of managerial ability and political connections on earnings management practices moderated by corporate governance.Design/method/approach: Quantitative method, secondary data source energy sector listings on the IDX for 2019-2022 using purposive sampling and panel data regression analysis with the E-views program.Results/findings: Managerial ability have a negative influence on earnings management, political connections have a positive influence on earnings management, corporate governance strengthens the relationship between managerial ability and earnings management, and corporate governance weakens the relationship between political connections and earnings management.Theoretical contribution: Research can enrich the literature, deepen understanding, and help develop more comprehensive theoretical models regarding the mechanisms and motivations earnings managementPractical contribution: Companies need to increase transparency in financial reporting and commit to accountability, companies need to evaluate risks related to political connections, and create strategies to manage or minimize these risks.Limitations: The limitations of this research are the variability of managerial styles and the lack of internal data political connections are difficult to measure due to diverse political interests. In corporate governance, there are differences in standards between countries and overall limitation terms of period time.
Study of the Relationship between Per Capita Income and the Number of National Tourists in Entertainment Tax Revenue Receipt (Case Study in 5 Cities of DKI Jakarta) Albab, Farah Nisa Ul; Rahayu, Dewi
Digital Business: Tren Bisnis Masa Depan Vol. 15 No. 2 (2024): June: Bussines, IT, Finance
Publisher : Central Research Institute for Agriculture (CeRIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59651/digital.v15i2.163

Abstract

Objectives: This research aims to determine the effect of per capita income and the number of domestic tourists on entertainment tax revenues. This research is based on the DKI Jakarta Province as one of the highest PAD producers in Indonesia. This research uses secondary data. Data was obtained from the DKI Jakarta Regional Revenue Agency, the Central Statistics Agency, and the DKI Jakarta Provincial Government Integrated Data Portal. The analysis tool used is E-Views. Results/findings: The research results show that per capita income has a positive effect on entertainment tax. Other results show that domestic tourists have no effect on entertainment tax. Theoretical contribution: Research on entertainment taxes is still very limited, so the results of this research can add to the literature related to entertainment taxes. Practical contribution: The results of the research can be input for the DKI Jakarta Regional Revenue Agency to create entertainment tax optimization policies. Limitations: This research uses data before Covid-19, namely 2012-2019, so it is necessary to add variables and research years
Pengaruh Profitabilitas (ROA), Earning Per Share, Solvabilitas (DER), Market Value Added (MVA), dan Kepemilikan Manajerial Terhadap Harga Saham Sektor Keuangan Sub Sektor Bank Albab, Farah Nisa Ul; Mahendra, Widodo Arif; Nurrasyidin, Muhammad
Journal of Culture Accounting and Auditing Vol. 4 No. 1 (2025)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v4i1.9967

Abstract

The purpose of this study is to analyze the influence of profitability (ROA), earning per share, solvency (DER), market value added (MVA), and managerial ownership on stock prices. Purposive sampling is used to determine samples from the population of companies listed on the IDX in the 2019–2023 time range. The data was analyzed with IBM SPSS version 27. The findings of the study reveal that market value added has no effect on stock prices, while profitability (ROA), earning per share, solvency (DER), and managerial ownership have an effect on stock prices.
Membangun keyakinan dan peningkatan wawasan entrepreneurship untuk generasi muda Albab, Farah Nisa Ul; Legowati, Diah Ayu; Milenia, Fitria Fajar
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 3 (2024): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i3.27976

Abstract

Abstrak Kegiatan Pengabdian Kepada Masyarakat dengan judul “Membangun Keyakinan Dan Peningkatan Wawasan Entrepreneurship Untuk Generasi Muda” yang telah di laksanakan pada tanggal 14 Mei 2024 di MAN 2 Jakarta Timur. Kegiatan ini di lakukan secara offline. Dengan dibekali wawasan entrepreneurship diharapkan lulusan MAN 2 Jakarta siap dalam memasuki dunia perbisnisan. Oleh karena itu, kami mengajukan pengabdian Masyarakat kepada siswa MAN 2 Jakarta untuk mengatasi permasalah tersebut. Kegiatan pengabdian ini memberikan edukasi terhadap generasi Z untuk menumbuhkan jiwa kewirausahaan pada gen Z agar berani dan siap ketika ingin membuka usaha. Keyakinan dan wawasan entrepreneurship ini juga dapat membantu untuk pemula ketika ingin memulai membuka usaha. Adapun tahapan pelaksanaan kegiatan pengabdian masyarakat terdiri dari tiga tahap, yaitu perencanaan, pelaksanaan, dan evaluasi. Hasil post test menunjukkan peningkatan dalam interpretasi data yang tinggi (nilai ≥ 80). Hasil pengolahan data pre test dan post test sebagai profil pengetahuan peserta pemahaman terkait wawasan tentang entrepreneurship. Hal ini menunjukkan adanya peningkatan pemahaman tentang topik yang disampaikan dalam pelatihan. Kata kunci: pengabdian; kewirausahaan; pelatihan; wawasan; keyakinan. AbstractCommunity Service Activities titled "Building Confidence and Increasing Entrepreneurship Insights for the Young Generation" was carried out on May 14 2024 at MAN 2 East Jakarta. This activity is carried out offline. By being equipped with Entrepreneurship insight, it is hoped that MAN 2 Jakarta graduates will be ready to enter the world of business. Therefore, we propose community service to MAN 2 Jakarta students to overcome this problem. This service activity provides education for generation Z to foster an entrepreneurial spirit in gen Z so that they are brave and ready when they want to open a business. This entrepreneurial belief and insight can also help beginners when they want to start a business.  The stages of implementing community service activities consist of three stages, namely planning, implementation and evaluation. The post test results showed a high increase in data interpretation (score ≥ 80). The results of pre-test and post-test data processing as a knowledge profile of participants' understanding regarding insights about Entrepreneurship. This shows an increase in understanding of the topics presented in the training. Keywords: devotion; entrepreneurship; training; outlook; confidence.