Abstract:This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library…
rary study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.
Abstract:Indo Defence Expo & Forum merupakan salah satu pameran bidang pertahanan dan keamanan yang mempertemukan industri, pemerintah, dan akademisi. Akademisi dapat berpartisipasi pada Indo Defence Expo & Forum sebagai lembaga…
pendidikan dan penelitian yang berperan dalam mengembangkan pengetahuan dan teknologi, misalnya melalui hasil penelitian Dosen dan mahasiswa. Penelitian ini bertujuan untuk menyusun Business Model Canvas Universitas Nurtanio Bandung pada Indo Defence Expo & Forum sebagai bentuk strategi promosi dan kerjasama. Penelitian kualitatif ini mengambil studi kasus di Universitas Nurtanio Bandung. Proses pengumpulan data dilakukan melalui wawancara, observasi dan studi pustaka. Data yang sudah terkumpul diuji keabsahannya menggunakan triangulasi kemudian dianalisis secara interaktif membentuk Business Model Canvas yang menyajikan strategi promosi dan strategi kerjasama Universitas Nurtanio Bandung melalui partisipaasi Indo Defence Expo & Forum. Hasil penelitian menunjukkan Universitas Nurtanio Bandung berpotensi besar untuk berpartisipasi pada Indo Defence Expo & Forum. Dengan berpartisipasi, Universitas Nurtanio Bandung dapat meningkatkan visibilitas dan reputasinya sebagai lembaga pendidikan yang berkualitas, yaitu melalui kegiatan penyebaran hasil penelitian, pengabdian kepada masyarakat, sekaligus sebagai sarana promosi institusi dan kerjasama. Rekomendasi yang peneliti berikan adalah hendaknya Universitas Nurtanio Bandung berpartisipasi sebagai exhibitor pada kegiatan Indo Defence Expo & Forum 2026 untuk merealisasikan strategi promosi dan kerjasama yang terbentuk.
Abstract:Undang-Undang Nomor 1 Tahun 2025 yang selanjutnya disebut UU 1/2025 menyebutkan Anggota Direksi, Dewan Komisaris dan Dewan Pengawas BUMN yang selanjutnya disebut Organ Persero di BUMN bukan merupakan Penyelenggara Negara,…
, lantas hal ini tidak membuat Organ Persero di BUMN tidak dapat dimintakan pertanggungjawaban. Dalam tindakannya menjalankan BUMN Organ Persero di BUMN dapat terhindar dari pertanggungjawabannya jika memenuhi kriteria business judgemnet rule. Muncul kekhawatiran UU 1/2025 jika Organ Persero di BUMN tidak dapat dimintakan pertanggungjawaban karena telah spesifik menyebutkan “bukan penyelenggara negara”. Terlepas dari kata “penyelenggara negara” Organ Persero di BUMN tetap dapat dimintakan pertanggungjawaban atas dasar UU 31/1999 jo. UU 20/2001. Penelitian ini menggunakan pendekatan normatif dari sudut legal formal yang menelaah peraturan perundang-undangan atau norma hukum dengan berbagai teori dan asas hukum untuk mendapatkan pemahaman yuridis. Hasil dari penelitian menyimpulkan bahwa bentuk kriminalisasi yang dilakukan oleh APH karena kurang pemahaman terhadap “tindakan” dan “akibat kerugian negara” yang menjadi salah satu alasan Organ Persero di BUMN menghilangkan frasa “penyelenggara negara” dalam UU 1/2025. Petanggungjawaban Organ Persero di BUMN tetap dapat dilakukan berdasarkan UU 31/1999 jo. UU 20/2001 jika memenuhi unsur yang tertuang dalam UU tersebut.
Abstract:Women, especially housewives, hold a number of central functions in the family and are important economic resources. Empowerment of women is very important because it can create conditions, atmosphere, climate, which allows…
ows the potential to develop. The main priority of empowerment is the creation of independence. Self-empowerment efforts have also been realized by groups of housewives who are PKM partners, consisting of three people joined in the "SMA HKBP" and three people from the "SMA HKBP" located in, Dolok Sanggul. The objectives of this PKM activity are: 1) help empower groups of housewives who desire to become entrepreneurs; 2) help PKM partners in creating skills and comfort in community life through entrepreneurship; 3) improve thinking, reading and writing skills or other skills such as internet use. The targets of this program are: 1) the formation of a new business in the field of handicrafts from rope or thread curry (macrame); 2) availability of production support tools to produce creative macramé products; 3) there is an increase in knowledge and skills in producing various types of creative macarame products and are in demand by consumers. The outputs of this program are: Entrepreneurship Module, Basic Financial Accounting Module, and Use of Technology, Information and Communication Module. The implementation method is carried out to achieve the purpose of community service through PKM activities through discussion methods, technical guidance/training, workshops, and mentoring. Through PKM activities, empowering partner groups to become entrepreneurs is expected to help empower groups of housewives who are PKM partners so that they can improve the welfare of families and surrounding communities in a concrete manner .
Abstract:Wireless communication has become a basic need or a new lifestyle for people in obtaining information, especially in the SMA Negeri 1 Dolok Sanggul environment. In this community service, the PKM activity implementation…
team was given the opportunity to build a wireless network using a Mikrotik RB951. This was done to empower the densely populated SMA Negeri 1 Dolok Sanggul environment which has the potential to be used as a hotspot business. The method used was a direct practice method for students by implementing health protocols during the pandemic. In addition, a wireless-based network makes it easier for students to access the internet anywhere. The implementation of the network installation consists of several units of RJ-45 connectors on UTP cables, access point configuration, and Mikrotik hotspot server configuration. With the presence of a wireless network in the SMA Negeri 1 Dolok Sanggul environment, it will make it easier for students and teachers to access the internet. In addition, configuring a wireless network is not that difficult, as long as you follow the rules for creating a network.
Abstract:Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) kuliner memiliki peran penting dalam mendukung aktivitas ekonomi masyarakat. Namun demikian, masih banyak pelaku usaha yang menghadapi kendala dalam pengelolaan keuangan, terutama…
rutama terkait pencatatan transaksi, pemisahan keuangan usaha dan pribadi, serta penyusunan pembukuan sederhana. Kondisi tersebut juga ditemukan pada pelaku UMKM kuliner di Kelurahan Tanjung Anom. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan kemampuan penyusunan pembukuan sederhana bagi pelaku UMKM kuliner. Program dilaksanakan dengan melibatkan 15 peserta melalui tahapan identifikasi kebutuhan, persiapan kegiatan, pelaksanaan pendampingan, dan evaluasi program. Metode yang digunakan meliputi penyuluhan, diskusi interaktif, simulasi kasus, praktik penyusunan buku kas harian, serta evaluasi menggunakan pre-test dan post-test. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya literasi keuangan, pencatatan transaksi, penyusunan buku kas sederhana, dan perhitungan laba usaha. Selain itu, peserta menunjukkan kemampuan yang lebih baik dalam melakukan pencatatan pemasukan dan pengeluaran secara sistematis. Program ini memberikan kontribusi positif terhadap peningkatan kapasitas pengelolaan keuangan UMKM sehingga dapat mendukung keberlanjutan dan pengembangan usaha pada masa mendatang.
Culinary Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting local economic activities and community income generation. However, many business owners still face challenges in financial management, particularly in transaction recording, separating business and personal finances, and preparing simple bookkeeping records. Similar conditions were identified among culinary MSME owners in Tanjung Anom Village. This community service program aimed to improve financial literacy and simple bookkeeping skills among culinary MSME entrepreneurs. The program involved 15 participants and was implemented through four stages: needs assessment, program preparation, mentoring implementation, and evaluation. The methods included training sessions, interactive discussions, case simulations, daily cash book practices, and evaluation through pre-tests and post-tests. The results demonstrated significant improvements in participants’ understanding of financial literacy, transaction recording, simple bookkeeping preparation, and profit calculation. Participants also showed better capability in recording business income and expenses in a more systematic manner. The program contributed positively to strengthening the financial management capacity of culinary MSMEs and is expected to support business sustainability and future business growth
Abstract:The Suspension of Debt Payment Obligations (PKPU) is a legal procedure that allows debtors who are unable, or expect to be unable, to continue paying their due and collectible debts to seek legal recourse. Debtors in such…
h situations can initiate legal action during the PKPU process. However, the question arises: what is the legal certainty for creditors following the Constitutional Court's decision that encourages debtors to pursue legal action? This study uses a descriptive normative research method to analyze the legal issues related to such actions. The findings indicate that the legal recourse available to debtors in specific circumstances significantly impacts creditors. This leads to uncertainties regarding payment, especially if the debtor decides to file for legal action. Additionally, these uncertainties can affect the creditor's business operations. The Constitutional Court's decision, subsequently reinforced by a Circular Letter from the Supreme Court, does not adequately address the gaps in legal certainty faced by creditors. This situation complicates creditors' efforts to secure their rights, which are the obligations of the debtor.
Abstract:Provinsi Lampung memiliki potensi besar pada sektor kesehatan dan perkebunan sebagai target pemasaran layanan Business to Business (B2B) PT Indosat Tbk. Namun, pengelolaan data lokasi yang belum terintegrasi menyulitkan…
visualisasi dan analisis potensi wilayah. Penelitian ini bertujuan untuk membangun Sistem Informasi Geografis (SIG) berbasis web guna memetakan persebaran rumah sakit dan perusahaan perkebunan di Provinsi Lampung. Pengembangan sistem menggunakan metode System Development Life Cycle (SDLC) model Waterfall. Sistem dibangun dengan PHP Native, MySQL, serta Leaflet.js yang terintegrasi dengan Google Maps API. Hasil penelitian menunjukkan bahwa sistem mampu menyajikan informasi spasial secara interaktif dan membantu Divisi Sales B2B dalam menentukan wilayah pemasaran yang lebih efektif.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, tax compliance, particularly related to Income Tax Article 21, remains relatively low. The main challenges faced by MSME…
E actors include limited tax literacy, complexity in tax calculations, and insufficient understanding of recent regulatory changes. To address these issues, the government introduced the Average Effective Rate (TER) scheme as an administrative simplification for calculating Income Tax Article 21. Nevertheless, the implementation of this scheme has not been fully understood by MSMEs at the village level. This study aims to conduct socialization and training on Income Tax Article 21 based on the TER scheme for MSMEs in Watesprojo Village and to evaluate its effectiveness in improving tax understanding and technical capability. The research method involved initial observation, regulatory socialization, practical tax calculation training, and participant evaluation. The results indicate a noticeable improvement in MSME actors’ understanding of the legal basis of Income Tax Article 21, the changes in the calculation scheme, and the practical application of the TER mechanism without disrupting business activities. Overall, the socialization and training activities proved effective in enhancing tax literacy and supporting sustainable tax compliance among MSMEs.
Abstract:MSMEs have played considerable role in the socio-economic development in Indonesia. However, the institutions continue to experience numerous challenges and constrains in various aspects. Among the prominent issues include…
de the financing structure, lack of qualified human resources, complexity of government regulations and bureaucracy in some areas such as business start-up and etc. There is hardly any literature that has critically surveyed the issue of why the MSMEs shy away and whether there is an alternative financing model that they can adopt. The present study critically assesses the related literatures and proposes a viable cash waqf-based model which has the potential to benefit Islamic MSMEs. To ensure the successful running of the cash-waqf based model, it is recommended for the model to be established under the umbrella of a respectable Islamic body, namely Indonesia Waqf Council/Badan Wakaf Indonesia (BWI).