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All Journal PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia Indonesian Journal of Life Sciences
Harjanto, Fariz Hutama Putra
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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Medicine & Pharmacology

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The Effect of Sales Growth, Profitability, and Leverage on Earnings Management Naue, Tresya Febrinasari; Anastasia, Yessi; Harjanto, Fariz Hutama Putra; Novyarni, Nelli
PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia Vol 6 No 1 (2023): PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia
Publisher : Perkumpulan Pendidik Kewirausahaan Indonesia (Perwira Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/perwira.6.1.1-18

Abstract

The purpose of this study is to examine the effect of sales growth, profitability, and leverage on earnings management by using companies in coal mining sector registered on Indonesian Stock Exchange (IDX) for the period of 2017 to 2020. This research uses purposive sampling methods with predetermined criteria. The samples used in this study are 20 companies with a total sample of 80 data. This study is analysed using panel data regression in Eviews 10. The results demonstrate that sales growth and leverage partially have a significant effect on earnings management, while profitability has no significant effect on earnings management. Furthermore, sales growth, profitability and leverage simultaneously and significantly affect earnings management.
Process Modeling and Techno-Economic Analysis of Xylitol Production from Oil Palm Empty Fruit Bunch (OPEFB) using SuperPro Designer® Salam, Wildan Qoharisma; Pramanda, Ihsan Tria; Harjanto, Fariz Hutama Putra; Rukmana, Jaka
Indonesian Journal of Life Sciences 2023: IJLS Vol 05 No .02
Publisher : Indonesia International Institute for Life Sciences

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54250/ijls.v5i02.183

Abstract

The utilization of OPEFB as a biomass waste from the crude palm oil industry offers a potential avenue for producing xylitol through biotechnological processes. The production of xylitol involves a series of steps, including hydrolysis, fermentation, and purification. Xylitol, a sugar alcohol used as a food sweetener, is obtained in crystalline form. However, the fermentation process generates impurities that need to be separated to achieve a high purity level of xylitol. To address this, a combined approach of membrane distillation and cooling batch crystallization was employed in this study. The feasibility of establishing a xylitol production plant was assessed through simulation and techno-economic analysis using SuperPro Designer software version 12. The plant was designed to produce 3.00 MT/batch of xylitol as the primary product, requiring 20 MT/batch of OPEFB. Each batch operation lasted for seven days, with a batch cycle occurring every three days. The simulation was evaluated based on the annual operating cost (AOC). The project incurred a total investment of $2.00 MM, with an annual operating cost of $3.78 MM, and generated yearly revenues of $6.84 MM. The economic analysis revealed that the plant was economically viable, with a payback period of 11 months, a gross margin of 44.71%, and an internal rate of return (IRR) of 62.26%.
Co-Authors Anastasia, Yessi Jaka Rukmana Naue, Tresya Febrinasari Nelli Novyarni Pramanda, Ihsan Tria Wildan Qoharisma Salam