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ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KOMITE AUDIT, DAN BOOX TEXT DIFFERNCE TERHADAP PRESISTENSI LABA : STUDI PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI Sella, Nivada Two; Wibowo, Agus Satrya; Setiawan, Ricky Yunisar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.728

Abstract

This study aims to analyze the influence of Managerial Ownership, Audit Committee, and Book Tax Differences on Profit Persistence in Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This research applied a quantitative approach using the purposive sampling method to produce 33 samples. The independent variables in the study include Managerial Ownership, Audit Committee, and Book Tax Differences, while Profit Persistence is the dependent variable. Data analysis in this study applies multiple linear regression tests. The results of this study show that Managerial Ownership has a significant positive influence on profit persistence, the Audit Committee has a significant negative influence on profit persistence, Book Tax Differences has a significant negative influence on profit persistence, and simultaneously, the three independent variables have a significant influence on profit persistence
Pendampingan EMKM Huma Cake Melalui Pembuatan Banner Usaha, Re-Packaging Kemasan, Pembuatan Laporan Keuangan Usaha dan Pembaharuan Visual Tempat Usaha Pada Google Maps Marbun, Melia Rumata; Sella, Nivada Two; Santaria, Nola; Fajriati, Nur Anida; Hasanah, Nur
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i4.301

Abstract

This community service activity aims to provide comprehensive support services, including branding, financial management training, and digital marketing guidance at Huma Cake. The community service activity was carried out on August 25-September 27, 2024 in the form of mentoring and training including the preliminary activity stage, implementation stage and evaluation stage. The results of the mentoring activity showed a significant increase in branding, financial management, and the bakery's digital presence. Customized banners increased the bakery's visibility, while redesigned packaging increased product appeal. Financial management training equipped business owners with the skills to track income and expenses more effectively.