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All Journal Lateralisasi Trending: Jurnal Manajemen dan Ekonomi Journal of Islamic Economics and Finance
Selpi Julianti
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Systematic Literatur Review : Pengaruh Solvabilitas dan Corporate Social Responsibility (CSR) terhadap Manajemen Laba pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Tahun 2018-2020 Selpi Julianti; Risti Ayu Mawarni; M Reja Dwi Pranoto
Trending: Jurnal Manajemen dan Ekonomi Vol. 4 No. 1 (2026): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v4i1.5676

Abstract

Earnings management is an important issue in financial reporting because it can reduce the quality of accounting information and mislead stakeholders in their decision-making. This practice is often associated with a company's financial condition and non-financial mechanisms such as Corporate Social Responsibility (CSR). This study aims to analyze the effect of solvency and Corporate Social Responsibility (CSR) on earnings management in manufacturing companies in the consumer goods industry through a Systematic Literature Review (SLR) approach. The SLR method was used to collect, select, and synthesize relevant previous research results published between 2018 and 2020. The results of the study indicate that solvency, which is generally measured by the Debt to Equity Ratio (DER), has a diverse relationship with earnings management, depending on the company's profitability and financial pressure. Meanwhile, CSR tends to act as a control mechanism that can suppress profit management practices by increasing corporate transparency and legitimacy, although in some studies CSR is also used opportunistically. These findings indicate that the influence of solvency and CSR on profit management is contextual and influenced by other factors such as profitability and corporate governance.
RAGAM BAHASA INDONESIA DAN PEDOMAN UMUM EJAAN BAHASA INDONESIA (PUEBI) Ardelia Zamrizal, Niken; Bayu Erlangga; Ira Yunita; Nensi Yuniarti; Selpi Julianti; Dwi Apriliani Ningsih; Agusalim; Alda Lorenza; Rapi Pajri; Novitri Kurniati; Tiara Anjellina Putri; Nadia Puspita Sari; Jeni Wandira Manulang; Putri Reza Utami
Lateralisasi Vol. 13 No. 2 (2025): DESEMBER (2025)
Publisher : Fakultas Keguruan dan Pendidikan Universitas Muhammmadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/lateralisasi.v13i2.8820

Abstract

Bahasa Indonesia memiliki peran penting sebagai alat komunikasi dan identitas bangsa. Dalam praktiknya, penggunaan bahasa ini sangat beragam, tergantung pada situasi, media, serta pengaruh sosial dan budaya. Artikel ini menggabungkan dua kajian, yakni mengenai keragaman bentuk bahasa Indonesia dan pentingnya Pedoman Umum Ejaan Bahasa Indonesia (PUEBI) sebagai acuan penulisan yang benar. Pembahasan mencakup jenis ragam bahasa, mulai dari yang formal hingga nonformal, serta tantangan seperti pengaruh bahasa asing, rendahnya kesadaran berbahasa, hingga minimnya konten berbahasa Indonesia yang berkualitas. Sementara itu, kajian PUEBI menyoroti pentingnya pemahaman kaidah penulisan, ejaan, dan tanda baca dalam membentuk komunikasi yang efektif. Melalui pendekatan kualitatif berbasis studi literatur, tulisan ini merekomendasikan perlunya edukasi berkelanjutan, pemanfaatan media digital, dan kebijakan yang mendorong penggunaan bahasa Indonesia secara baik dan benar.
UJI VALIDITAS CAPM PADA PASAR MODAL BERKEMBANG: STUDI KASUS INDONESIA Agusalim; Nikita Valentin; Selpi Julianti
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2025): November
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/joieaf.v2i2.3315

Abstract

Capital markets in developing countries, including Indonesia, face various obstacles in applying the Capital Asset Pricing Model (CAPM), commonly used to analyze the relationship between risk and return. This study aims to test the validity of the CAPM in the Indonesian capital market and compare it with capital markets in developed countries. This study uses a Systematic Literature Review (SLR) approach, examining various studies related to the CAPM in developing markets and the factors that influence the model's accuracy. The study shows that the validity of the CAPM in developing capital markets is limited, primarily influenced by exchange rate variables, market volatility, and differences in economic conditions compared to developed markets. Evaluation of the risk-return relationship and investor risk profiles provides the basis for investment recommendations that are more appropriate to market conditions.The CAPM cannot be fully applied validly in developing markets like Indonesia, requiring model adaptations and investment strategies that take local factors into account to improve prediction accuracy and the effectiveness of investment decision-making.
Co-Authors Agusalim Alda Lorenza Ardelia Zamrizal, Niken Bayu Erlangga Dwi Apriliani Ningsih Ira Yunita Jeni Wandira Manulang Kurniati, Novitri M Reja Dwi Pranoto Nadia Puspita Sari Nensi Yuniarti Nikita Valentin Putri Reza Utami Rapi Pajri Risti Ayu Mawarni Tiara Anjellina Putri