This study aims to examine and analyze the effect of leverage and firm size on earnings persistence with managerial ownership as a moderating variable. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. The sample selection method used purposive sampling criteria, while the data analysis methods used in this study were multiple regression analysis and moderated regression analysis. Before analysing the data, first perform the classical assumption test, after the data is declared to meet the test criteria, then a hypothesis test is carried out consisting of multiple regression analysis, coefficient of determination test (R-squares), simultaneous significance test (F-test), significance test partial test (t-test) and moderated regression analysis (MRA). The results showed that leverage had a positive effect on earnings persistence, and firm size had no effect on earnings persistence, while managerial ownership was unable to moderate the effect of leverage and firm size on earnings persistence.

This study aims to analyze the role of managerial ownership in moderating leverage, firm size, and earnings persistence. The research was conducted by manufacturing companies listed on the Indonesia Stock Exchange. The sample selection used purposive sampling criteria, while the data analysis used in this study was multiple regression and moderated regression analyses. Before analyzing the data, first, perform the classical assumption test; after the data is declared to meet the test criteria, then a hypothesis test is carried out consisting of multiple regression analysis, coefficient of determination test, simultaneous significance test, partial significance test, and moderated regression analysis test. The results showed that leverage positively affected earnings persistence, firm size did not affect persistence, and managerial ownership could not moderate or weaken the effect of leverage and firm size on earnings persistence.   Public interest statement This research can provide input for companies, especially in managing companies to generate profits; the profits generated must look stable or persistent because persistent profits can reduce investor anxiety about their investment decisions.  

Kemampuan bertahan bagi pelaku usaha UMKM di era pandemic COVID-19 menjadi sebuah tantangan tersendiri. Turunnya daya beli konsumen menjadi salah satu isu yang menjadi perhatian khusus bagi salah satu kedai kopi di pusat kota Bekasi. Penurunan omzet penjualan teridentifikasi pada menu dengan bahan baku premium yang relative dijual dengan harga tinggi. Adanya kondisi ini berdampak pada kerugian terkait penyimpanan stok bahan baku premium yang memiliki masa simpan singkat namun harga beli tinggi. Tujuan utama pelatihan ini adalah untuk membantu mitra dalam menentukan metode pengelolaan bahan baku premium yang tepat sehingga dapat meminimalisir risiko kerugian akibat kerusakan bahan baku. Dengan adanya metode yang tepat maka akan dapat melakukan perhitungan harga jual yang tepat pula. Metode yang dilakukan dalam kegiatan ini adalah melalui pelatihan dan pendampingan intensif dengan pendekatan service learning. Adapun bentuk pelatihan yang dilakukan adalah sebanyak 10 kali pertemuan daring oleh tim dosen sarjana Akuntansi di Universitas Bina Insani. Selama melakukan pelatihan dan pendampingan didapati adanya kekeliruan alokasi modal dalam perhitungan harga jual sehingga menjadi terlalu tinggi dibandingkan harga jual pasaran. Selain itu didapati pula masalah terkait manajemen persediaan biji kopi yang menjadi salah satu akar masalah kerugian. Setelah melakukan pelatihan dan pendampingan ini terjadi peningkatan penjualan dan berdampak pada peningkatan keuntungan mitra sebesar 76%. Peningkatan ini terjadi setelah adanya perhitungan HPP dengan metode full costing dan penerapan pricing-strategies yang tepat. Kata kunci: service learning, pengelolaan bahan baku, harga jual, full costing, pricing strategies ABSTRACT The ability to survive for MSME business in the era of the COVID-19 pandemic is a challenge in itself. The decline in consumer purchasing power is an issue that is of particular concern to one of the coffee shops in downtown Bekasi. The decline in sales turnover was identified on the menu with premium raw materials which were relatively sold at high prices. The existence of this condition has an impact on losses related to the storage of premium raw material stocks which have a short shelf life but high purchase prices. The main objective of this training is to assist partners in determining the right method of managing premium raw materials so as to minimize the risk of loss due to damage to raw materials. With the right method, it will be able to calculate the right selling price as well. The method used in this activity is through intensive training and assistance with a service learning approach. The form of training carried out was 10 online meetings by a team of Accounting lecturers at Bina Insani University. During the training and mentoring, it was found that there was an error in the allocation of capital in the calculation of the selling price so that it was too high compared to the market selling price. In addition, there were also problems related to coffee bean inventory management which became one of the root causes of losses. After conducting this training and mentoring, there was an increase in sales and an impact on increasing partner profits by 76%. This increase occurred after the calculation of COGS using the full costing method and the application of appropriate pricing strategies. Keywords: service learning, raw material management, selling pricel, full costing, pricing strategies

Abstrak: Kegiatan pelatihan ini merupakan sebuah bentuk pengabdian kepada masyarakat yang berfokus pada permasalahan mitra berupa kurangnya kemampuan dalam menyusun dan menyajikan laporan keuangan sesuai Standar Akuntansi Keuangan (SAK) yang tepat. Tujuan pelatihan ini adalah untuk meningkatkan pemahaman peserta dalam membuat laporan keuangan yang tepat agar mampu menjadi dasar pengambilan keputusan internal dan menjadi instrumen pengajuan kredit modal usaha. Metode yang digunakan adalah service learning yang memuat tiga tahapan berupa persiapan, pelaksanaan dan evaluasi dimana pada tahapan pelaksanaan menggunakan pendekatan Participatory Action Research (PAR). Tahap evaluasi yang dilakukan berupa penilaian tingkat pemahaman melalui hasil pre test dan post test. Mitra pelatihan adalah 32 orang pengusa muda di sektor UMKM dan start-up kreatif yang tergabung dalam himpunan pengusaha muda desa Jatireja-Cikarang. Setelah dilakukan serangkaian pelatihan, hasil yang diperoleh adalah peningkatan pemahaman materi dan kemampuan teknis terkait penyusunan laporan keuangan sesuai SAK sebesar rata-rata 68%. Selain itu, tingkat kepuasan mitra pada pelatihan ini mencapai 87% menyatakan sangat puas.Abstract: This training activity is a form of community service that focuses on partner problems in the form of a lack of ability to prepare and present financial reports according to appropriate Financial Accounting Standards (FAS). The purpose of this training is to increase participants' understanding in making appropriate financial reports so that they can become the basis for internal decision making and become an instrument for applying for business capital loans. The method used is service learning which contains three stages in the form of preparation, implementation and evaluation where the implementation stage uses a Participatory Action Research (PAR) approach. The evaluation phase is carried out in the form of an assessment of the level of understanding through the results of the pre-test and post-test. The training partners are 32 young entrepreneurs in the MSME sector and creative start-ups who are members of the Jatireja-Cikarang village young entrepreneur association. After conducting a series of training, the results obtained were an increase in understanding of the material and technical skills related to the preparation of financial reports in accordance with SAK by an average of 68%. In addition, the level of partner satisfaction in this training reached 87%, stating they were very satisfied.

The prospect of the Islamic finance sector in Indonesia is getting better, and the existence of Commercial Sharia Banks (CSB) in Indonesia is guaranteed Act. This study examines the effect of the implementation of the ICG, ICSR and the Financial Health of the reputation, a study of CSB in Indonesia. The results of this study to confirm the results of several previous studies, but on the other hand, does not support the results of testing several previous studies. This study examined the back while developing previous research by increasing the measurement variables for the soundness of banks using three variables representing the ratio of financial ratios of liquidity, profitability and solvency. Measurements on the independent variables, the ICG using GCG report which is a selfassessment of Islamic banking. Measurement Reporting ICSR using Islamic Social Index (ISR Index), while the variable is measured by calculating the reputation of third party funds of a bank divided by total deposits were then compared with the market average of total third party funds CSB. The population of this research is all CSB in Indonesia. The sampling technique used purposive sampling method and obtained a sample of 10 CSB with an eight-year study period, which was in 2011-2018. Financial health in this study was measured using the CAR, OER and FDR. This study using logistic regression analysis techniques with the result that the positive effect ICSR, CAR and FDR negatively affect the reputation, while ICG and OER has no effect on reputation.