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All Journal JURNAL AKUNTANSI DAN BISNIS Jurnal Kabar Masyarakat
Titi Purbo Sari
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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MANAJEMEN LABA PADA PERUSAHAAN KELUARGA BIDANG MANUFAKTUR Titi Purbo Sari; Nasron Alfianto; Nurul Juwariyah
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.819

Abstract

Most companies in Indonesia are managed by family business groups. Family businesses provide opportunities for owners who own majority shares to control the company and influence management in the decision-making process, including gaining personal benefits through earnings management practices. The purpose of this study was to prove the effect of family control on earnings management actions in the manufacturing industry. Sample selection was based on the purposive sampling method. The sample used in this study was family companies in the manufacturing industry listed on the Indonesia Stock Exchange for the 2017-2019 period totaling 477 companies, but the samples that met the criteria were 298 companies. The data were processed and analyzed using multiple regression methods. The results of this study include, the independent variables, namely family ownership and family members, do not affect earnings management actions, while the control variable, namely leverage, has a negative and significant effect on earnings management, and company size does not affect earnings management
Peningkatan Produktivitas Usaha Melalui Pemanfaatan Digital Marketing pada Emping Ketan Lumintu Kelurahan Sendangmulyo Nurul Juwariyah; Nur Hasanah; Titi Purbo Sari
Jurnal Kabar Masyarakat Vol. 3 No. 1 (2025): JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v3i1.3007

Abstract

One of the MSMEs in Sendangmulyo Village is the LUMINTU Sticky Rice UMKM in Sendangmulyo Village, Tembalang District, Semarang. MSMEs still use traditional marketing strategies so that marketing reach is still not wide enough and businesses are less developed. Likewise with the UMKM Emping Ketan Lumintu which until now has not been able to sell maximum products. MSME managers still have limited knowledge of using social media marketing as a marketing tool, conducting marketing and making transactions online. The target of this community service program is the Emping Ketan Lumintu MSME Business actors. The method used in carrying out this service activity is: Counseling and training activities for Emping Ketan Lumintu MSME Business Actors by utilizing the Digital platform to promote their business, so that it is hoped that visitors will increase and can increase sales turnover. In this way, it is hoped that partners will be able to carry out marketing activities better. The output that will be produced in this community service program activity is an increase in the ability to use digital platforms for business marketing by Emping Ketan Lumintu MSMEs using social media Instagram, improvements in product packaging, and the use of digital sales receipts. With this, it is hoped that it will support product sales using digital marketing tools.
ANALISIS FAKTOR RISIKO OPPORTUNITY PADA BUMN DALAM PERSPEKTIF FRAUD HEXAGON Purwati, Purwati; Titi Purbo Sari; Hendra Wijaya
Jurnal Akuntansi dan Bisnis Vol. 5 No. 1 (2025): Mei 2025 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v5i1.1007

Abstract

Laporan keuangan merupakan indikator utama kinerja perusahaan. Hal ini memotivasi perusahaan untuk mengubah laporan keuangan guna meningkatkan kinerja manajemen, membuatnya tetap menarik bagi para pemangku kepentingan, dan akibatnya mendongkrak harga saham dan kompensasi eksekutif. Peluang merupakan salah satu faktor yang mengindikasikan adanya risiko kecurangan pelaporan keuangan. Tujuan penelitian ini adalah untuk memberikan bukti empiris bahwa faktor risiko peluang merupakan indikator utama terjadinya manipulasi. Analisis dilakukan berdasarkan sampel 31 perusahaan milik negara yang tercatat di BEI selama periode 2020-2022, dengan menggunakan metode analisis regresi logistik untuk pengolahannya. Variabel independen penelitian ini terdiri dari perubahan piutang, perubahan persediaan, proporsi komisaris independen, persentase komite independen, kepemilikan institusional > 5%, jumlah direktur yang diganti, dan pergantian CEO dalam kurun waktu dua tahun. Temuan penelitian ini menunjukkan bahwa perubahan piutang, tingkat persediaan, keberadaan komisaris independen, komite audit independen, dan perubahan dewan direksi tidak berkontribusi terhadap kecurangan pelaporan keuangan. Di sisi lain, keberadaan kepemilikan institusional > 5% dan perubahan CEO perusahaan dapat menandakan potensi praktik manipulasi.
Co-Authors Hendra Wijaya Nasron Alfianto NUR HASANAH Nurul Juwariyah Purwati Purwati