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Pengaruh Volatilitas Penjualan, Volatilitas Arus Kas Operasi Dan Tingkat Hutang Terhadap Persistensi Laba: Studi Empiris Pada Perusahaan Sektor Consumer Cyclicals Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2020 – 2022
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 1
(2024)
This research aims to test and find empirical evidence that strengthens the research model as well as analyzing and serving as teaching material regarding the influence of sales volatility, operating cash flow volatility and debt levels on profit persistence (empirical study on consumer cyclicals sector companies listed on the IDX for the 2020-2020 period). 2022). The method used in sampling is Purposive Sampling. The data used is secondary data in the form of financial reports of companies list...
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Pengaruh Dari Dampak Manajemen Laba Rill Dan Akrual Serta Penghindaran Pajak Terhadap Nilai Perusahaan Dengan Mekanisme Tata Kelola Perusahaan Sebagai Moderasi
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 1
(2024)
Main Problem: Real and Accrual Profit Management and Tax Avoidance in Companies Affect Company Value with Corporate Governance Mechanisms as Moderating. Objectives: 1. To determine the impact of real and accrual profit management and tax avoidance on the influence of company value; 2. To find out the impact of real and accrual profit management and tax avoidance on the influence of company value with the Corporate Governance Mechanism as Moderation. Originality: Testing the Effect of the Impact...
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Determinan Pengaruh Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris di Perwakilan BPKP Provinsi Jawa Tengah)
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 1
(2024)
This research aims to determine the influence of time pressure, independence, professional skepticism, work experience, professional ethics, and competence on the auditor's ability to detect fraud. Many fraud cases occur in Indonesia, so it is necessary to know the magnitude of the influence of each variable. The population used in this research were auditors who worked at the BPKP Representative Office of Central Java Province. The sample processed by the researcher was 30 respondents. This res...
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Penanggulangan Terhadap Masyarakat Korban Banjir Rob Yang Menimpa Empat Kecamatan di Kota Semarang Jawa Tengah
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Vol 3
, No 1
(2024)
The aim of this research is to determine the objective condition of flood victims in Semarang City. Management of flood victims that hit four sub-districts. The research method uses a qualitative approach that describes phenomena and events at the location of flood victims. Data collection techniques were obtained through interviews with several victims, several community association administrators, observations at flood locations by observing residents who were affected by the flood. Literacy s...
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Keberhasilan Usaha Mikro Kecil Menengah Sekarwangi Snack Kelurahan Pudakpayung dari pengaruh Kreativitas, Inovasi Dan Lingkungan Eksternal
Jurnal Ilmiah Serat Acitya
Vol 13
, No 1
(2024)
Peranan UMKM di Indonesia termasuk salah satu yang terpenting karena UMKM dapat menciptakan lapangan pekerjaan yang akan mengurangi pengangguran yang ada di Indonesia. Salah satu upaya peningkatan dan pengembangan UMKM dalam perekonomian nasional dilakukan dengan mendorong intensitas kewirausahaan kepada para pelakunya. Penelitian ini bertujuan untuk mengetahui pengaruh kreativitas, inovasi dan lingkungan eksternal terhadap keberhasilan usaha pada UMKM Sekarwangi Snack di Kelurahan Pudakpayung....
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Peranan Guru Pembina OSIS dalam Membentuk Karakter Akhlakul Karimah pada Pengurus OSIS di SMPN 1 Ulakan Tapakis Kabupaten Padang Pariaman
Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik)
Vol 3
, No 1
(2024)
This research is based on the fact that there are still OSIS administrators at SMPN 1 Ulakan Tapakis who have not been able to reflect good morals, this is because the OSIS supervisor teachers heve not provided provisions and approaches to OSIS administrators at SMPN 1 Ulakan Tapakis and there is a lack apptoach to OSIS administrators. This research aims to describe the role of the OSIS supervisor teacher in forming the moral character of the OSIS administrators at SMPN 1 Ulakan Tapakis. The res...
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Kegiatan Pengabdian Masyarakat Mengenai Deteksi Dini Masalah Gizi Di Sekolah Dasar Negeri 01 Ciherang, Cianjur
Yohanes Firmansyah
; Farell Christian Gunaidi
; Junius Kurniawan
; Friliesa Averina
; Hamzah Hamzah
; Eric Hartono
; Catherine Christiana Pranata
Perigel: Jurnal Penyuluhan Masyarakat Indonesia
Vol 3
, No 1
(2024)
The nutritional status of children significantly impacts their overall health and development, intertwined with socioeconomic factors. Adequate nutrition is essential for cognitive development and academic performance. Despite its importance, malnutrition remains prevalent among Indonesian children, with varying degrees of underweight, overweight, and obesity. This study utilized the PDCA method to screen nutritional status among students at SDN 01 Ciherang, West Java. Anthropometric measurement...
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Prevalence and Risk Factors for Needle Stick Injuries among Health Workers at Hospitals: A Literature Review
Jurnal Kesehatan Masyarakat Indonesia
Vol 19
, No 1
(2024)
Background: Needle Stick Injury (NSI) is the main cause of infections in health workers that are transmitted through blood, such as human immunodeficiency virus (HIV), hepatitis B and hepatitis C. The incidence of NSI exposure in the workplace in developing countries is estimated to be much higher and most cases are not even reported. by 75%. The purpose of writing this literature review is to determine the prevalence of NSI among health workers and identify risk factors for NSI so that there is...
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Peran Pemerintah Daerah Dalam Upaya Pengembangan Unit Mikro Kecil Dan Menengah Batik Tradisional Di Desa Kalipucang Wetan, Kecamatan Batang, Kabupaten Batang
Jurnal Suara Pengabdian 45
Vol 3
, No 1
(2024)
Batik tulis merupakan batik yang teknik pembuatan paling tertua dan paling tradisional yang ada di Indonesia. Hal ini karena teknik pembuatan batik tulis khususnya dilakukan secara manual dengan menggunakan canting dan malam. Eksistensi batik sudah dikenal luas baik lokal maupun mancanegara. Bahkan, pada tanggal 2 Oktober 2009, UNESCO menetapkan batik sebagai Intangible Cultural Heritage (ICH) atau Warisan Budaya Takbenda. Pengabdian masyarakat ini focus dalam upaya menumbuh kemb...
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Preliminary Study of The Utilization of Belimbing Wuluh (Averrhoa bilimbi L.) Extract as A Coagulant of Rubber (Hevea brasiliensis Muell. Arg.) Latex
Journal of Food and Agricultural Product
Vol 4
, No 1
(2024)
Coagulants are commonly used in rubber plantations to coagulate latex. This study aims to determine the effect of incubation time and dose of starfruit extract on coagulation speed, total solid content (TSC), and weight loss of the resulting coagulum. The study was carried out at the Sungei Putih Research Unit, Indonesian Rubber Research Institute in September – October 2023. A Completely Randomized Design (CRD) was applied with two treatments, namely, the incubation period for the extract (A) w...
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