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Safitri, Arifatul
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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DETERMINAN KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI Wahyu Setiyowati, Supami; Emha Fikri Anas, Dimas; Safitri, Arifatul
Distribusi - Journal of Management and Business Vol. 12 No. 2 (2024): Distribusi, September 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v12i2.492

Abstract

The principle of accounting conservatism is a cautious approach applied by companies in reporting financial information. This study aims to examine the effect of leverage, cash flow, profitability, capital intensity, and company size on accounting conservatism in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The method for determining the sample is purposive sampling method so that the sample used includes 26 companies with a sample size of 78. For data analysis using multiple regression analysis equations and hypothesis testing conducted using SPSS 26. The results showed that simultaneously independent variables such as leverage, cashflow, profitability, capital intensity, and company size had an effect on accounting conservatism. While partially leverage and profitability variables have a significant positive effect on accounting conservatism, cashflow variables have a significant negative effect on accounting conservatism, while capital intensity and company size have no significant impact on accounting conservatism.
Sosialisasi Strategi Penentuan Harga Dan Pengembangan Marketing Produk Sawi Pakcoy Ayu, Eliza Sari; Fernanda, Dea Afria; Sati, Donisia; Garbela, Yosi Ara; Safitri, Arifatul
Jurnal Pengabdian Sosial Vol. 1 No. 1 (2023): November
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/20azsj61

Abstract

Produk yang dikembangkan oleh penulis adalah tanaman sawi. Kegiatan memanen sawi ini dilakukan pada setiap hari sabtu/minggu di beberapa titik lahan anggota kelompok sawi. Latar belakang kegiatan yang dilakukan di Posyandu Dususn Mondoroko, serta memiliki tujuan yang dimana kami memberikan arahan kepada ibu-ibu pengiat kampung sawi bagaimana startegi penentuan harga dan pengembangan marketing menggunakan media sosial serta media massa agar inovasi produk Nugget yang ditawarkan dapat dikembangkan oleh ibu-ibu pengiat kampung sawi. Metode kegiatan yang dilakukan pada kegiatan ini dilakukan dengan beberapa tahapan mulai dengan Perizinan dan koordinasi ke kantor desa, Survey lokasi kegiatan, Pelaksanaan program Sosialisasi strategi penentuan harga dan pengembangan marketing dalam memumculkan inovasi baru pada produk sawi pakcoy dan dokumentasi serta Evaluasi.
Co-Authors Ayu, Eliza Sari Emha Fikri Anas, Dimas Fernanda, Dea Afria Garbela, Yosi Ara Sati, Donisia Setiyowati, Supami Wahyu