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The Moderating Role Institutional Ownership and Tax Planning in Earning Management Chaironisa, Zulaepa; Suryanti, Heni
JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Vol. 9 No. 1 (2024): JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan)
Publisher : Graduate Program Magister Manajemen Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmksp.v9i1.13761

Abstract

This study aims to examine and analyze the role of institutional ownership and tax planning in earnings management. The source of research data is secondary data in the form of financial statements. The study population is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The sampling technique is purposive sampling. The financial statements analyzed amounted to 190 financial statements from 38 companies according to and qualified research samples. This study used quantitative descriptive analysis method using SEM-PLS analysis and processed using Warppls 8.0. The results showed that tax planning had a significant effect on earnings management and institutional ownership was able to moderate the relationship between tax planning and earnings management.
From Madrasah to Muamalah: Enhancing Islamic financial literacy in Bekasi's pesantren community Sufyati, Sufyati; Melati, Melati; Nurjaya, Nunu; Suryanti, Heni; Nur, Muhammad; Syamsudin, Syamsudin
Indonesian Journal of Business, Accounting and Management Vol. 6 No. 2 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/ijbam.v6i02.1335.163

Abstract

This community service is intended to improve Indonesian society's Islamic banking and financial literacy. Community service is conducted through through hybrid Meetings (virtual and On-site) targeted at vocational high school students at Barokah Darurrohman Islamic Boarding School, Sukawangi, Bekasi. This community service is expected to increase the number of people who access and use Islamic financial and banking products through increasing Islamic financial and banking literacy so that, in the end, they can contribute to the growth and development of Indonesia's Islamic finance and banking industry. Based on the analysis that has been done, this community service activity can be declared to have been held successfully because the targets of material, activity objectives, and participants' mastery of the material have been successfully achieved. Note: This article serves as a restored version of the original content following a corruption incident. The Digital Object Identifier (DOI) has been successfully re-registered and reactivated to ensure continued accessibility and citation integrity.
Efektifitas Frekuensi Senam Hamil Terhadap Kualitas Tidur pada Ibu Hamil Trimester III di Puskesmas Senaken Erlyanti, Erlyanti; Noorma, Nilam; Suryanti, Heni
Jurnal Kesehatan Masyarakat Mulawarman (JKMM) Vol.4 No.2 Desember (2022) : Jurnal Kesehatan Masyarakat Mulawarman (JKMM)
Publisher : Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkmm.v4i2.9402

Abstract

Pendahuluan: Ibu hamil trimester tiga jumlah gangguan tidur ini lebih tinggi, karena adanya ketidaknyamananseperti nyeri pinggang, banyak buang air kecil, dan spontan bangun dari tidur, gerakan janin, nyeri ulu hati, krampada tungkai, kelelahan dan kesulitan memulai tidur sampai pagi. Tujuan penelitian mengetahui EfektifitasFrekuensi Senam Hamil Terhadap kualitas tidur pada ibu hamil trimester III di Puskesmas Senaken Tahun 2022.Metode: Jenis penelitian ini adalah semu eksperimen (Quasy Eksperimen) dengan desaim non equivalent controlgroup. sampel menggunakan purposive sampling. Sampel yang didapat yaitu 36 responden ibu hamil trimester IIIdengan kriteria inklusi yaitu ibu hamil dengan gangguan tidur, tidak memiliki riwayat kelianan atau kompilkasikehamilan, dan tidak melakukan senam hamil selama 1 bulan terakhir. Dengan kelompok senam hamil 18responden pada masing masing kelompok senam hamil 1 kali dan kelompok senam hamil 2 kali di PuskesmasSenaken. Intervensi senam hamil dilaksanakan di Puskesmas Senaken selama 1 bulan. Hasil: Berdasarkan uji MannWhitney, didapatkan nilai p value 0.028 Karena p value 0.028 < α (0,05), maka dapat terdapat Frekuensi Senamhamil efektif meningkatkan kualitas tidur pada ibu hamil trimester III di Puskesmas Senaken. Kesimpulan:Frekuensi Senam hamil 2x/minggu efektif meningkatkan kualitas tidur pada ibu hamil trimester III di PuskesmasSenaken. Penelitian ini dapat menambah pengetahuan klien dan memotivasi klien untuk lebih aktif mengikutisenam hamil khususnya pada penatalaksanaan penurunan durasi tidur dan susah tidur pada ibu hamil trimester III
The Influence of Auditors Professional Skepticism, Responsibility, and Independence on Audit Quality In Public Auditors in West Java Suryanti, Heni; Asyari; Achyarsyah, Padri; Pallawagau, Andi
International Journal of Economics, Management, Business, and Social Science (IJEMBIS) Vol. 6 No. 1 (2026): January, 2026
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ae18jh86

Abstract

The research aims to determine and analyze the influence of professional skepticism on audit quality, independence on audit quality, and accountability on audit quality. This research was conducted on auditors who work at Public Accounting Firms (KAP) in the West Java region. The research population was 160 KAP. And sampling was carried out randomly with a total of 40 KAPs. The research methodology was quantitative descriptive by distributing questionnaires. Data processing uses the SPSS 21 application. Data measurement is carried out through validity and reliability testing, normality tests, and autocorrelation tests. Hypothesis testing is carried out using multiple linear regression. The research results show that independence has a significant positive effect on audit quality. Responsibility or accountability has a significant positive effect on audit quality. And professional skepticism has a significant positive effect on audit quality. The R-square determination test shows that the three research variables are able to contribute to influencing audit quality, 75.3 percent of which is influenced by other factors.