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PENGARUH ADOPSI IFRS TERHADAP MANAJEMEN LABA DI INDONESIA Kurniawati, Nidya Oktavia; Ratnaningrum, Ratnaningrum
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 2 No 2 (2022): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v2i2.195

Abstract

This study aims to examine the effect of IFRS adoption on earnings management. Since 2012 Indonesia has adopted IFRS which is an internationally accepted high quality financial reporting standard. One of the characteristics of the quality of financial statements is the low level of earnings management. The population in this study are manufacturing companies listed on the Stock Exchange, with a sample of 115 companies before the adoption of IFRS and 115 companies after the adoption of IFRS. The results showed that there was no effect of IFRS adoption on earnings management practices.
STRATEGI MENINGKATKAN KEPUASAN PELANGGAN DI RITEL MODERN: TINJAUAN DARI ASPEK KUALITAS LAYANAN, PROMOSI, DAN HARGA Putri Rusdiana Sari; Nurhapsari, Risma; Sholihah, Erlinda; Rahmania, Aftuqa Sholikatur; Kurniawati, Nidya Oktavia; Aninditiyah, Galuh
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 5 No. 1 (2025): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/4nmyth13

Abstract

This study unit is configured to execute an analysis of the influence of service quality, promotion, and price parameters in correlation with the customer satisfaction variable within the modern retail system, with the test object focused on Indomaret, Demak City. The data acquisition and processing procedures are implemented through a quantitative survey mechanism involving 100 respondent entities, utilizing a multiple linear regression algorithm as an analytical instrument to map the relationship between independent variables (service quality, promotion, price) and the dependent variable (customer satisfaction). The calculation results indicate that the service quality, promotion, and price components collectively generate a significant impact on the customer satisfaction variable.