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All Journal Ganaya: Jurnal Ilmu Sosial dan Humaniora Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Sugiarto, Claudia
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pendampingan Pengembangan Nilai Budaya Daerah Melalui Konten Web Series Sugiarto, Claudia; Aditya Sanjaya, I Dewa Gede; Hydanta, Jan Asher; Kurniasari, Jessica Gabrielle; Fernando, Kevin; Sendana, Ravella; Raharjo, Ricardo Anthony; Cahyadi, William Anthony
Journal Pemberdayaan Masyarakat Indonesia Vol 4 No 1 (2022): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.4.1.8-21

Abstract

Community Development (COMDEV) activities at Prasetiya Mulya University are carried out with the aim of developing businesses and products produced by partners in collaboration with the University. Partners who collaborate with the University are majoring in film from Banjarmasin Vocational School. The challenge that is owned by SMK Banjarmasin is how to find the right target market but does not eliminate the strong Banjar regional culture. Films produced by partners so far have only been published in film festival competitions, so they are less profitable. Based on the situation analysis conducted by the group, several improvements have been made in terms of operations, marketing, human resources and finance. These improvement steps were realized with the existence of new social media and also the creation of a web series that was broadcast on Youtube with the concept of "Palui" which is one of the cultures in the Banjar area. Writing this journal aims to provide an overview of the problems that exist in film production at SMK Banjarmasin and corrective steps that can be taken to maximize the results of film production at SMK Banjarmasin.
Pengaruh Karakteristik Direktur Utama Dan Kebijakan Dividen Terhadap Manajemen Laba Dengan Komisaris Independen Sebagai Variabel Moderasi Sugiarto, Claudia; Trisnawati, Estralita; Verawati, Verawati
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 7 No 3 (2024)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v7i3.3360

Abstract

Earnings management is an action taken to influence the information contained in the financial statements in order to benefit a party. There are several things that can influence companies to carry out earnings management. CEO is fully responsible for all business activities of the company, the pressure faced can encourage them to take opportunistic actions such as earnings management. There are difference opinion between management and investors regarding dividend policy which can lead to conflicts between management and shareholders that can encourage management to carry out earnings management. This study aims to empirically examine the effect of CEO characteristics and dividend policy on earnings management, as well as to examine the moderating role of independent commissioners in testing CEO characteristics and dividend policy on earnings management. This study uses data on manufacturing industry companies listed on the Indonesia Stock Exchange from the 2019-2021 period obtained from www.idx.co.id. The sample used amounted to 126 using purposive sampling method. The hypothesis testing method used is moderated regression analysis using panel data. The results of this study prove that the CEO characteristics and the presence of independent commissioners can influence the company in carrying out earnings management, while dividend policy has no effect. The higher the age of the CEO and the greater number of independent commissioners can have a negative influence on earnings management, while gender and dividend policy have no effect, and tenure has a positive effect on earnings management. In addition, this study found that independent commissioners can moderate the relationship between age and tenure on earnings management. CEO characteristics and the existence of independent commissioners can influence the company in carrying out earnings management, while dividend policy has no influence. The Financial Services Authority needs to pay attention and supervise the role of the company's independent commissioners in relation to earnings management practices.
Co-Authors Aditya Sanjaya, I Dewa Gede Cahyadi, William Anthony Estralita Trisnawati Hydanta, Jan Asher Kevin Fernando, Kevin Kurniasari, Jessica Gabrielle Raharjo, Ricardo Anthony Sendana, Ravella Verawati Verawati