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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.
Pelatihan Kewirausahaan Pengurus Organisasi Ikatan Pekerja Sosial Masyarakat (IPSM) DKI Jakarta Suryanti, Heni; Handayani Dewi, Dyah; Putra Wijaksono, Guntur
Jurnal Pengabdian Masyarakat Universitas Darul Ulum Vol 2 No 1 (2023): DIMAS-UNDAR
Publisher : Universitas Darul Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/dimas-undar.v2i1.2102

Abstract

Pengabdian kepada masyarakat dengan judul “Pelatihan Kewirausahaan Pengurus Organisasi Ikatan Pekerja Sosial Masyarakat (IPSM) DKI Jakarta”. Kami sebagai dosen yang melakukan pengabdian kepada masyarakat berusaha untuk memberikan tambahan pengetahuan tentang akuntansi dasar bagi pengurus dan anggota dari Organisasi Ikatan Pekerja Sosial Masyarakat (IPSM) DKI Jakarta yang berlokasi di Kantor Dinas Sosial Provinsi DKI Jakarta, Jl. Gunung Sahari II/6 Jakarta Pusat, Daerah Khusus Ibukota Jakarta. Tujuan diadakan pelatihan ini agar pengurus dan angota IPSM DKI Jakarta kedepannya dapat menggunakan dan mengaplikasikan dengan mudah ilmu yang telah diberikan dalam kegiatan organisasi dan tertarik untuk mempelajari lebih lanjut tentang ilmu akuntansi.
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.