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All Journal Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Ilmiah Accusi Jurnal Ilmiah Accusi
Sibarani, Apriani M
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Community Service: Introduction to Accounting Basics for Quality Human Resources (HR) in the New Village, Pancur Batu District Sipayung, Tri Dharma; Simanjuntak, Arthur; Purba, Dimita H.P; Sagala, Lamria; Simanjuntak, Grace Y; Panjaitan, Rike Yolanda; Situmorang, Duma Rahel; Silitonga, Ivo Maelina; Mesakh, Januardi; Sibarani, Apriani M
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i12.12738

Abstract

Human Resources (HR) are fundamental assets in regional development and development. Community Service Activities in Baru Village, Pancur Batu District, aim to transform HR capacity through basic accounting training. This study uses a comprehensive extension method that includes lectures, discussions, practices, and evaluations to improve community financial literacy. The results of the activity showed a significant increase in understanding of accounting concepts, transaction recording skills, and awareness of the importance of structured financial management. Through a participatory approach, this activity succeeded in providing accounting knowledge that can encourage the development of individual and community capacity.
Corporate Philanthropy and Earnings Management: The Moderating Role of Accounting Conservatism Ginting, Mitha Christina; Situmorang, Duma Rahel; Sagala, Lamria; Sibarani, Apriani M; Silalahi, Mulatua P
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/7hrk6q26

Abstract

This research investigates the relationship between corporate philanthropy and earnings management practices, with particular emphasis on the moderating role of accounting conservatism in publicly listed companies. Drawing upon legitimacy theory, agency theory, and stakeholder theory, this study examines how corporate philanthropic activities influence managerial discretion in financial reporting and whether conservative accounting practices constrain opportunistic earnings manipulation. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 128 publicly listed companies across multiple countries (640 firm-year observations, 2020-2024), the research demonstrates that corporate philanthropy significantly reduces earnings management practices (β = -0.487, p < 0.001). Accounting conservatism substantially moderates this relationship (β = -0.356, p < 0.001), strengthening the negative effect of philanthropy on earnings management. The model explains 54.8% of earnings management variance. This study provides comprehensive empirical evidence of how corporate social responsibility initiatives, particularly philanthropic activities, interact with accounting quality mechanisms to enhance financial reporting integrity in contemporary business environments
Corporate Philanthropy and Earnings Management: The Moderating Role of Accounting Conservatism Ginting, Mitha Christina; Situmorang, Duma Rahel; Sagala, Lamria; Sibarani, Apriani M; Silalahi, Mulatua P
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/7hrk6q26

Abstract

This research investigates the relationship between corporate philanthropy and earnings management practices, with particular emphasis on the moderating role of accounting conservatism in publicly listed companies. Drawing upon legitimacy theory, agency theory, and stakeholder theory, this study examines how corporate philanthropic activities influence managerial discretion in financial reporting and whether conservative accounting practices constrain opportunistic earnings manipulation. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 128 publicly listed companies across multiple countries (640 firm-year observations, 2020-2024), the research demonstrates that corporate philanthropy significantly reduces earnings management practices (β = -0.487, p < 0.001). Accounting conservatism substantially moderates this relationship (β = -0.356, p < 0.001), strengthening the negative effect of philanthropy on earnings management. The model explains 54.8% of earnings management variance. This study provides comprehensive empirical evidence of how corporate social responsibility initiatives, particularly philanthropic activities, interact with accounting quality mechanisms to enhance financial reporting integrity in contemporary business environments
Co-Authors Arthur Simanjuntak Duma Rahel Situmorang, Duma Rahel Ginting, Mitha Christina Ivo Maelina Silitonga Mesakh, Januardi Panjaitan, Rike Yolanda Purba, Dimita H.P Sagala, Lamria Silalahi, Mulatua P Simanjuntak, Grace Y Tri Dharma Sipayung, Tri Dharma