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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Journal of Management, Economic, and Accounting
Widya Nizrina
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence Of Firm Size, Leverage, Profitability And Manajerial Ownership On Earnings Management In Consumer Goods Industry Companies Listed On The Indonesia Stock Exchange Widya Nizrina; Sucipto, Tia Novira
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.881

Abstract

This study aims to determine the effect of firm size, leverage, profitability and manajerial ownership on earnings management in consumer goods industry companies listed on the Indonesia Stock Exchange. This research is a quantitative research. The sampling method was carried out using a purposive sampling technique. This study uses secondary data, namely from the financial reports of consumer goods industry companies listed on the Indonesia Stock Exchange for the 2021-2023 period. The sample used in this study was 102 company data, with 30 outlier company data, so that the total sample used was 72 company data. The data analysis used was multiple linear regression analysis using the SPSS Version 31 program. Based on the results of the data processing it can be concluded that firm size, leverage, profitability and manajerial ownership simultaneously doens’t have a significant effect on Earnings Management in consumer goods industry companies listed on the Indonesia Stock Exchange for the 2021-2013 period.
Analisis Studi Kelayakan Bisnis: Pemasaran dan Manajaemen pada UMKM Keripik Cinta Mas Hendro Gio Qaedy Auzan; Muttia Kartika; Tia Novira Sucipto; Widya Nizrina
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 4 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i4.27764

Abstract

The purpose of this study is to analyze the business feasibility study on MSME called Keripik Cinta Mas Hendro with marketing and management aspects. This study uses a descriptive qualitative method.  This research was conducted on an MSME called Keripik Cinta Mas Hendro. The data collection technique in this study uses interview and observation techniques. The data analysis technique in this study uses qualitative analysis. The results of this study show that: (1) Marketing Aspect, Keripik Cinta Mas Hendro focuses on marketing by offering good quality products at affordable prices. They distribute their products widely within the city, clearly targeting a specific group of customers. Cinta Mas Hendro chips are made in many shops in Secanggang. (2) Management aspect, where it is clear who is responsible for planning, supervising, and providing Standard Operating Procedures (SOPs) to employees to distribute Cinta Mas Hendro Chips. Judging from the marketing aspect in the sales target and marketing mix, the management aspect is organized with a manager who plans and implements.
Co-Authors Gio Qaedy Auzan Muttia Kartika Tia Novira Sucipto