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All Journal Jurnal Ilmiah Edunomika (JIE) Room of Civil Society Development
Ikram.S, Muhammad
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pelatihan Akuntansi Pesantren "Penguatan Kapasitas SDM Pengelola Keuangan Pesantren pada Wilayah Luwu Raya" Iman, Muh Abdi; Gaffar, Andi Nurrahmah; Tadjuddin; S, Zainuddin; Syah, Arzal; Nurfadilah; Yusuf, Hardianti; Sari, Jibria Ratna; Umar; Ikram.S, Muhammad
Room of Civil Society Development Vol. 2 No. 6 (2023): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.244

Abstract

Islamic boarding school financial managers must have sufficient knowledge regarding Islamic boarding school accounting which includes procedures for recording financial transactions up to making Islamic boarding school financial reports. Based on the survey results, there are still many Islamic boarding school financial managers who do not understand Islamic boarding school accounting. Lack of training is one of the reasons. So , Islamic boarding school financial managers really need to be given training related to Islamic boarding school accounting . This activity aims to add knowledge to Islamic boarding school financial managers regarding how to record financial transactions and arrive at ways of making financial reports that are correct and in accordance with applicable regulations. Participants in this training activity were attended by eighteen financial managers from nine Islamic boarding schools spread across the Luwu Raya area. The stages of this activity started with preparation, opening, training, practice on how to journalize and make Islamic boarding school financial reports, question and answer discussions, closing and group photos. This activity was carried out smoothly and successfully. Islamic boarding school financial managers in the Luwu Raya region understand Islamic boarding school accounting by being able to properly record financial transactions (journalizing) and understand how to prepare Islamic boarding school financial reports. The conclusion from the results of this community service activity shows that there is a better understanding of Islamic boarding school financial managers in the Luwu Raya area regarding Islamic boarding school accounting (how to record financial transactions and how to prepare Islamic boarding school financial reports).
KEPEMILIKAN INSTITUSIONAL DALAM MEMODERASI PRAKTIK MANAJEMEN LABA DI INDONESIA Ikram.S, Muhammad; Gaffar, Andi Nurrahma; Arzalsyah, Arzalsyah; Imam, Muh. Abdi; Syahrani, Dwi; Purniawan, Didin
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14364

Abstract

Penelitian ini bertujuan untuk mengkaji peran kepemilikan institusional dalam memoderasi praktik manajemen laba di Indonesia. Manajemen laba merupakan tindakan manajerial yang bertujuan untuk mempengaruhi laporan keuangan perusahaan guna mencapai tujuan tertentu, seperti memenuhi target kinerja atau memaksimalkan bonus. Kepemilikan institusional, sebagai salah satu bentuk pengawasan eksternal, diyakini memiliki kemampuan untuk membatasi praktik-praktik tersebut. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tertentu. Variabel dependen dalam penelitian ini adalah manajemen laba, yang diukur menggunakan discretionary accruals. Sementara itu, variabel independen adalah kepemilikan institusional dan beberapa variabel kontrol lainnya seperti ukuran perusahaan, leverage, dan profitabilitas. Hasil analisis menunjukkan bahwa kepemilikan institusional secara signifikan memoderasi hubungan antara variabel-variabel independen dan praktik manajemen laba. Kepemilikan institusional yang tinggi cenderung mengurangi intensitas manajemen laba yang dilakukan oleh manajemen perusahaan. Temuan ini mengindikasikan bahwa institusi yang memiliki saham di perusahaan mampu menjalankan fungsi pengawasan dengan baik sehingga dapat menekan praktik manajemen laba. Penelitian ini memberikan kontribusi bagi literatur akuntansi dan keuangan di Indonesia serta memberikan implikasi praktis bagi para investor institusional dalam mengelola portofolio investasi mereka. Selain itu, hasil penelitian ini juga bermanfaat bagi regulator dalam merumuskan kebijakan yang dapat meningkatkan transparansi dan akuntabilitas perusahaan publik
Co-Authors Arzalsyah, Arzalsyah Gaffar, Andi Nurrahma Gaffar, Andi Nurrahmah Imam, Muh. Abdi Iman, Muh Abdi Nurfadilah Purniawan, Didin S, Zainuddin Sari, Jibria Ratna Syah, Arzal Syahrani, Dwi Tadjuddin Umar Yusuf, Hardianti