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All Journal Akuntansi : Jurnal Akuntansi Integratif JSCS
Milasari, Anis
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Humanities Economics, Econometrics & Finance Social Sciences

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PROFITABILITAS, FINANCIAL LEVERAGE, DAN CASH HOLDING TERHADAP PERATAAN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Milasari, Anis; Maryanti, Eny
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 2 (2024): Volume 10 Nomor 2 Oktober 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i2.1640

Abstract

Income smoothing is one of the earnings management techniques to manage company profits. There are several phenomena regarding income smoothing carried out by several companies in Indonesia. This research develops from previous research by adding one variable, namely profitability. This research used binary logistic regression methods and Moderated Regression Analysis (MRA). Data is taken from annual reports in food and beverage companies. The results of this study indicate that profitability has a positive effect on income smoothing, financial leverage has a negative effect on income smoothing, cash holding has no effect on income smoothing. The moderation results show that good corporate governance moderates the effect of profitability and financial leverage on income smoothing, but good corporate governance does not moderate the effect of cash holding on income smoothing. The results of this study are expected to be useful for further research and as a consideration for decision making for investors.
OPTIMIZING THE COMPETENCE AND PROFESSIONALISM OF ACCOUNTING TEACHERS IN USING ACCURATE SOFTWARE: Optimalisasi Kompetensi dan Profesionalisme Guru Akuntansi Dalam Menggunakan Software Accurate Rahayu, Ruci Arizanda; Abidin, Fityan Izza Noor; Pebrianggara, Alshaf; Milasari, Anis
Journal of Social Comunity Services Vol. 1 No. 1 (2024): Journal of Social Comunity Services (JSCS)
Publisher : Antis-publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jscs.v1i1.20

Abstract

Based on the observations made, problems were found including accounting records that were still manual and a lack of understanding regarding accurate software. The lack of expertise in the use of technology in the accounting process creates a new problem, which is difficult to get a decent job for job seekers. Among job seekers, there are various educational backgrounds, ranging from high school graduates, vocational schools, as well as undergraduate graduates from various universities. The Muhammadiyah Sidoarjo University Community Service Center conducts training on Accurate accounting software for teachers and vocational students in Sidoarjo. Training is provided using Accurate software. The purpose of this training is to provide training to teachers and students in understanding and operating various features in Accurate related to transaction accounting which are expected to improve skills in using this software. The method in this service uses the PAR method which involves the teacher. The stages of implementing community service use the PAR method, namely initial mapping, implementation, and monitoring/evaluation. The results of the service carried out at the Muhammadiyah University of Sidoarjo went smoothly and the teachers succeeded in increasing teachers' understanding in using accurate applications.
Co-Authors Alshaf Pebrianggara Eny Maryanti Fityan Izza Noor Abidin Ruci Arizanda Rahayu