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All Journal Jurnal Pengabdian Masyarakat Nusantara Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS)
Henny Okta Piyani
Universitas Mulia
Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA Muhamad Eko Wahyu Umaryadi; Eko Edy Susanto; Henny Okta Piyani; Dina Grease Irawati Idiah
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 9 No. 1 (2026): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jam-ekis.v9i1.9692

Abstract

This study examines whether managerial ownership, institutional ownership, profitability, and leverage are associated with earnings management among consumer goods companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach was employed, utilizing purposive sampling to include only firms with complete data. The analysis was conducted using multiple linear regression. The results indicate that both managerial and institutional ownership exhibit a positive and statistically significant relationship with earnings management practices. In contrast, performance measures (profitability) and capital structure (leverage) show no significant effect. These findings suggest that ownership structure alone may be insufficient to restrain opportunistic financial reporting behavior, while profitability and debt levels do not appear to be the primary drivers of earnings management within this sample.
Pelatihan Penguatan Kelembagaan Ekonomi Kelurahan Melalui Pelatihan Manajemen Usaha dan Pencatatan Keuangan Dasar Di Kota Balikpapan Pudjiati Pudjiati; Endah Lestari; Henny Okta Piyani; Andi Hilda Yani
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 6 No. 1 (2026): Februari - Juli 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v6i1.6713

Abstract

This community service activity aims to strengthen village economic institutions, particularly Village-Owned Enterprises (BUMKel) operating in Balikpapan City, one of which is the Merah Putih Cooperative. Strengthening is carried out through business management training and basic financial recording that is applicable and easy to implement by business managers at the village level. The problems faced by village economic institutions, especially the Merah Putih Cooperative, such as a lack of understanding in preparing business plans, unsystematic financial management, and minimal human resource capacity in managing financial reports, are the background to the importance of this activity. With the training designed in a participatory manner, it is expected that participants will be able to understand the basic principles of business management (planning, organizing, implementation, and evaluation) and be able to apply a simple financial recording system based on Excel or a standardized manual format. This activity is carried out in the form of workshops, interactive discussions, and direct practice in preparing business financial reports. The main targets of this activity are the administrators and members of the Merah Putih Cooperative, as well as village officials involved in community economic development. The expected results of this activity are increased management capacity in designing and managing business units, as well as the availability of routine and accountable business financial reports, which can ultimately increase the sustainability and independence of the Merah Putih Cooperative.
Co-Authors Andi Hilda Yani Dina Grease Irawati Idiah Eko Edy Susanto Endah Lestari Muhamad Eko Wahyu Umaryadi Pudjiati Pudjiati