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All Journal Dinasti International Journal of Digital Business Management Jurnal Abdimas Perbanas
AR, Hikmah
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Earnings Management and Profitability Analysis of Public Company Listed at Indonesia Stock Exchange: Before and After Acquisition Ramanda, Bimo; Yustisia, Natali; Riwayati, Hedwigis Esti; AR, Hikmah; Pramesworo, Ignatius Septo
Dinasti International Journal of Digital Business Management Vol. 6 No. 5 (2025): Dinasti International Journal of Digital Business Management (August - Septembe
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v6i5.5561

Abstract

This study aims to analyze the effect of earnings management and profitability on companies conducting acquisitions on the Indonesia Stock Exchange in the period 2017-2023. The focus of this study is to compare the conditions of earnings management and several profitability ratios of companies, namely return on asset, return on equity, and net profit margin, before and after the company conducted an acquisition. The sample in this study was 31 companies obtained through purposive sampling and the method used a parametric inferential statistical approach using SPSS 26 software.  The results of the analysis showed that there were no significant differences in earnings management, return on asset, return on equity, and net profit margin before and after the acquisition. This study provides insight into the absence of significant changes in the company's financial performance post-acquisition, although this study is limited to short-term impact analysis.
Meningkatkan Omzet Wisata Air Sodong Desa Ligarmukti Kecamatam Klapanunggal Kabupaten Bogor melalui transformasi Sarana Prasarana dan Sumber Daya Manusia Markonah, Markonah; umar, Haryono; AR, Hikmah; Esti Riwayati, Hedwigis
Jurnal Abdimas Perbanas Vol. 6 No. 2 (2025): Jurnal Abdimas Perbanas
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jap.v6i2.1065

Abstract

This Community Service aims to increase the turnover of the Sodong water tourism in Ligarmukti Village, Klapanunggal District, Bogor Regency through the transformation of infrastructure and human resources by solving existing problems, including: poorly maintained and inadequate facilities and infrastructure for the Sodong water tourism in Ligarmukti, Bogor, namely: road access, parking facilities, bathroom and toilet facilities, rest areas, rest areas such as benches or gazebos around the tourist location are very limited and inadequate, cleanliness and waste management: lighting in the tourist area, minimal lighting, tour guide facilities and information. Overall, the condition of the facilities and infrastructure at the Sodong Ligarmukti water tourism is currently far from adequate and requires serious attention from the management and local government. The solutions will be resolved by: Carrying out a complete renovation of the Sodong Ligarmukti Bogor water tourism infrastructure in accordance with existing problems, Preparing a place to sell MSMEs (tenants' tents). With comprehensive and well-planned renovations, the water tourism area in Sodong Ligarmukti can become a more attractive and comfortable destination, and support local economic growth through the tourism sector.
Co-Authors Haryono Umar Hedwigis Esti Riwayati Ignatius Septo Pramesworo Markonah, Markonah Natali Yustisia Ramanda, Bimo