CORPORATE GOVERNANCE, WHISTLE BLOWING POLICY DAN EARNINGS MANAGEMENT PADA PERUSAHAAN JASA DI INDONESIA

Corporate Governance mechanisms are not able to effectively mitigate Earnings Management. Whistleblowing Policy can play a role in carrying out effective functional governance so that it is expected to be able to reduce Earnings Management activities significantly. This study aims to examine whether the corporate governance mechanism in a company that implements Whistleblowing Policy is more effective in limiting Earnings Management than companies that do not implement Whistleblowing Policy. The study method used is descriptive-associative. The sample in this study was manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. This research results in findings that the Corporate Governance mechanism is more effective in companies that have a Whistleblowing Policy than companies that do not have a Whistleblowing Policy. The flow of information before the Whistleblowing Policy occurs a significant effect. Likewise, company size and leverage also have a substantial impact on Earnings Management. Meanwhile, there is no effect on the number of independent commissioners on Earnings Management. &nbsp

Pengaruh Kepemilikan Manajerial, Kepemilikan Institutional, dan Kepemilikan Publik Terhadap Manajemen Laba

This study aims to determine the impact of managerial ownership, institutional ownership, and public ownership on income control. There were 23 samples that were decided according to the applicable criteria. The record evaluation technique used in this study was purposive sampling. The test uses conventional speculation trials and more than one regression evaluation. The results show that managerial ownership and institutional ownership have an impact on earnings management, and public ownership has no impact on earnings management.Penelitian ini bertujuan untuk mengetahui dampak kepemilikan manajerial, kepemilikan institusional, dan kepemilikan publik terhadap pengendalian pendapatan. Terdapat 23 sampel yang diputuskan yang sesuai dengan kriteria yang berlaku. Teknik evaluasi catatan yang digunakan dalam penelitian ini adalah purposive sampling. Pengujian menggunakan uji coba spekulasi konvensional dan evaluasi regresi lebih dari satu. Hasil menunjukkan bahwa kepemilikan manajerial dan kepemilikan institusional berdampak pada manajemen laba, dan kepemilikan publik tidak berdampak pada manajemen laba

PENGARUH FAKTOR FUNDAMENTAL DAN MAKRO EKONOMI TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR KEUANGAN PADA MASA PANDEMI COVID-19

Penelitian ini bertujuan untuk menguji pengaruh faktor fundamental (ROE, CR dan DER) dan makro ekonomi (Inflasi dan kurs) terhadap harga saham sektor keuangan selama pandemi covid-19 dari tahun 2020-2021. Penelitian ini merupakan penelitian kuantitatif, dimana data dikumpulkan melalui sumber sekunder. Metode Purposive Sampling digunakan untuk menyeleksi sampel dari populasi 105 perusahaan sektor keuangan dan terpilih 72 perusahaan sampel. Data observasi yang digunakan berjumlah 144 selama dua tahun penelitian. SPSS 23 digunakan untuk membantu pengolahan data dan analisis data menggunakan regresi liniear berganda. Hasil penelitian menunjukkan ROE berpengaruh positif signifikan terhadap harga saham. CR, DER, Inflasi dan nilai tukar berpengaruh negatif tidak signifikan terhadap harga saham. Kata Kunci: ROE, DER, harga saham, inflas

Pengaruh Kepemilikan Manajerial, Kepemilikan Institutional, dan Kepemilikan Publik Terhadap Manajemen Laba

This study aims to determine the impact of managerial ownership, institutional ownership, and public ownership on income control. There were 23 samples that were decided according to the applicable criteria. The record evaluation technique used in this study was purposive sampling. The test uses conventional speculation trials and more than one regression evaluation. The results show that managerial ownership and institutional ownership have an impact on earnings management, and public ownership has no impact on earnings management.Penelitian ini bertujuan untuk mengetahui dampak kepemilikan manajerial, kepemilikan institusional, dan kepemilikan publik terhadap pengendalian pendapatan. Terdapat 23 sampel yang diputuskan yang sesuai dengan kriteria yang berlaku. Teknik evaluasi catatan yang digunakan dalam penelitian ini adalah purposive sampling. Pengujian menggunakan uji coba spekulasi konvensional dan evaluasi regresi lebih dari satu. Hasil menunjukkan bahwa kepemilikan manajerial dan kepemilikan institusional berdampak pada manajemen laba, dan kepemilikan publik tidak berdampak pada manajemen laba

Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Perataan Laba Dengan Good Corporate Governance Sebagai Variabel Moderasi

A tactic used by management to keep profits steady over time and frequently driven by executive remuneration is income smoothing. When bonuses are dependent on the company's profitability, managers may utilize income smoothing to guarantee they keep getting the promised bonuses from the owners. In addition to examining whether management ownership can mitigate these correlations. This study seeks to examine the relationship between profitability, leverage, and firm size in relation to income smoothing. The Eckel index is employed to measure income smoothing, while managerial ownership is determined by the ratio of managers shareholdings to the firm's total assets. Profitability is quantified using Return on Assets (ROA), leverage by the Debt to Equity Ratio (DER), and firm size by the natural logarithm of total assets. The analysis reveals that leverage exerts a negative effect on income smoothing, whereas neither profitability nor firm size significantly influence this practice. These conclusions are drawn from logistic regression analysis conducted using SPSS 25. Moreover, the study finds that managerial ownership does not moderate the relationship between profitability, leverage, and firm size in the context of income smoothing

Earning Management Forecast Errors, Accrual, And Enviroment Uncertainty On Indonesia Stock Exchange Listed Firms

The paper’ purpose is examining the correlation between earning managemenforecast errors to accrual using environment uncertainty as moderating variable and firm size as control variable. Sampling methodused is purposive sampling method. This paper uses secondary data of 144 Indonesia Stock Exchange non-financial listed firms over 2011-2016. The result indicates environment uncertainty moderates the correlation between prediction error and accrual (p= 0.000; p<0.05). Step 1 regressionhas determination coefficient (R2) as 0,031 while Step 2 of regression has 0,105 R2

TRAINING ON PROPOSAL MAKING OF TRADITIONAL RANGE FESTIVAL SPONSORS IN DUKUH DEMPING, ANGGRASMANIS, JENAWI, KARANGANYAR

Advances in science, technology and science are developing so rapidly. But unfortunately technological progress is not followed by moral, ethical and spiritual progress. Based on the information presented, it can be concluded that the basic problem in the "Community of Tinthir Nusantara" group is the lack of knowledge and understanding of the participants and managers of the traditional snacks festival in making an attractive proposal that will be submitted to the sponsor. Therefore, a program namely the introduction and training of the importance of recognizing Virtual Reality in everyday life as well as in marketing strategies to improve the welfare of the surrounding Community is needed. The training can be used to manage the implementing management as well as promote the activity in order to attract sponsors, so people from other region will interest to join the festival. With this technology, management is expected to be able to improve managerial skills and carry out promotions outside the region. In addition, this training serves as a means of information for the Demping Tourism Village and serves as material for evaluating activities by the manager of the Demping Tourism Village for the next implementation

PELATIHAN STRATEGI PELAKSANAAN FESTIVAL JAJANAN TRADISIONAL PADA DUKUH DEMPING ANGGRASMANIS JENAWI KARANGANYAR

Kemajuan teknologi tidak diikuti kemajuan moral, etika dan spiritual. Atas dasar pemaparan fenomena di latar belakang, diperlukan sebuah program yakni pengenalan dan pelatihan pentingnya mengenal Virtual Reality dalam kehidupan sehari-hari maupun dalam strategi marketing untuk meningkatkan kesejahteraan massyarakat sekitar. Atas dasar informasi yang tersaji dalam sub bab analisis situasi dapat disimpulkan bahwa permasalahan mendasar yang ada di kelompok “Komunitas Tinthir Nusantara” adalah kurangnya pengetahuan dan pemahaman pada para peserta dan pengelola festival jajanan tradisional dalam memasarkan produknya sehingga sering terjadi kegagalan pada saat pelaksanaan festival tersebur Desa Wisata Demping. Kompetensi dan pengetahuan yang dimiliki oleh Perangkat Desa, Pengelola mapupun masyarakat sekitar serta sulitnya sinyal internet sangat menghambat masuknya keterbaruan teknologi pemasaran di desa tersebut. Oleh karena itu, perlu dilakukannya pelatihan serta pendampingan dalam pengelolaan kegiatan tersebut. Berdasarkan situasi dan kondisi yang dihadapi tersebut sebagai salah satu upaya agar bisa meningkatkan produktifitas &nbsp;dan keberhasilan pelaksanaan Festival jajanan tradisional tersebut adalah dengan memberikan pelatihan dan pendampingan strategi pemasaran. Pelatihan strategi pemasaran yang digunakan dapat digunakan untuk mengelola manajemen pelaksana maupun mempromosikan kegiatan tersebut supaya dapat menarik sehingga mampu mengundang minat masyarakat dari luar daerah untuk dapat hadir dalam festival tersebut. Dengan Teknologi ini diharapkan Manajemen dapat meningkatkan kemampuan managerial maupun melakukan promosi hingga ke luar daerah. Selain itu Strategi pemasaran ini berfungsi menjadi sarana informasi Desa Wisata Demping serta berfungsi demi bahan evaluasi kegiatan oleh pengelola Desa Wisata Demping untuk pelaksanaan berikutny

PELATIHAN PEMANFAATAN MANGROVE SEBAGAI ALTERNATIF PEWARNA ALAM KOPERASI BATIK TULIS KEBON INDAH KECAMATAN BAYAT, KLATEN

This training aims to provide an understanding to batik craftsmen so that they can use mangroves as an alternative to natural dyes batik. This training includes the provision of materials related to the general description of mangroves, their benefits and how to process them into natural dyes batik. The method of implementing this activity uses seminars and questions and answers to support the participants' brainstorming. Measurement of understanding in participants using pre-test and post-test instruments. The implementation phase of this activity begins with giving a pre-test, delivering material and measuring the post-test. The results of the pre-test and post-test showed an increase in participants' understanding of 62.15 percent. Participants before receiving the training were only able to get an average score of 5.99 while after participating in the training, they could get a score of 9.63. The understanding received by the participants was better accompanied by the direct processing of mangrove waste for natural dyes bati

Community Empowerment Through Financial Management Training and Business Development of The Borobudur Homestay in Candirejo Village, Magelang District

Background: Community-based tourism is increasingly being considered a more sustainable alternative. Tourism Villages can be a step towards realizing sustainable tourism. This is because the tourism village has the opportunity to open up as much participation as possible for the local community. However, this does not mean anything if managers, including accommodation providers, need qualified organizational and financial management skills. Contribution: This activity aims to provide knowledge to homestay managers in Candirejo Village to properly manage business finances based on SAK EMKM (Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah) Method: The method used by researchers is through training and empowerment of homestay managers Results: The result of this activity is an increased understanding of SAK EMKM in Candirejo Village. After the training, homestay managers have also started implementing SAK EMKM in their financial reports. As a result, the financial position can be monitored, financial leaks can be minimized, and homestay business management can be carried out more effectively and efficiently. Conclusion: The activities that were held went well. This is known from the excellent understanding of SAK EMKM after the training was give