Papers by irene baroes
Life science Global , 2019
This study found new results from the development of previous research. Previous research, earnin... more This study found new results from the development of previous research. Previous research, earnings management is measured through discreationary accruals by disbursing total accruals with non-discreationary accruals using the Jones Modified model (Dechow et al., 1995) with the formula TA = Nit-CFOit. Previous research and this study were conducted on mining companies listed on the Indonesian stock exchange in the period 2012 to 2015. The results of previous studies that leverage had no effect on earnings management and earnings management is an intervening variable that has a significant influence on earnings quality. (Irene Barus et al., 2018). This study aims to analyze the relationship between leverage ratio and firm size to real earnings management using discretionary accruals through real daily earnings management activities. Managers tend to choose earnings management through real activity manipulation rather than earnings management through accruals (Graham et al. 2005; Roychowdhury (2006: 338). The results of this study indicate leverage variables have a positive and significant effect on real earnings management activities.
This research was conducted based on the complaints from the cattle ranchers about the income fro... more This research was conducted based on the complaints from the cattle ranchers about the income from selling their livestock products. They often suffer livestock farming losses. The selling price they received from the parties of supplier of cow's milk where they distribute their products are various. The selling price for milk is around IDR 4,600 to IDR 5,000 per liter depending on the quality of milk. Likewise, for beef, the selling price is around IDR 80,000 to IDR 120,000 per kilogram depending on the period of selling. The selling price they received is considered unable to cover the costs for manufacturing process so that the cattle ranchers felt damaged. Therefore, this research gave a contribution in form of knowledge for the cattle ranchers about determining and calculating the cost of the product, and establishing the selling price by using traditional or conventional method and activity based costing method. In traditional method, all costs were charged against the product, including production costs that were not caused by the product. Meanwhile, the activity based costing method explained about the classification of costs, driver, and the cost driver of the product. Hence, this research suggested the cattle ranchers to adopt the activity based costing method since the ABC (activity-based costing) method is more accurate in determining the classification of costs. In addition, this research also gave a contribution for appropriate selling price for milk and beef .
Conference Presentations by irene baroes
ABSTRAK Profil sebuah teknologi kadangkala menempati posisi prioritas bagi benak mahasiswa apabil... more ABSTRAK Profil sebuah teknologi kadangkala menempati posisi prioritas bagi benak mahasiswa apabila telah memberikan solusi bagi persoalan yang umum dan sering dihadapi, terlepas dalam hal urusan pribadi, aktivitas, dan kebutuhan harian. Smartphone telah memegang peranan penting bagi aktivitas masyarakat bisnis dan metropolitan; kemungkinan oleh sebab harga yang relatif terjangkau oleh sebab produsen menawarkan 'banting-harga' atau black-market, namun berbanding terbalik dengan kelebihan layanan yang ditawarkan untuk jangkuan biaya telekomunikasi yang dibebankan oleh provider telekomunikasi. Hal menjadi sangat menarik apabila segmentasi pasar seorang mahasiswa justru memposisikan sebuah smartphone tidak hanya sebagai alat-komunikasi, melainkan menjadi sebuah perangkat buku harian, dukungan posisi sebagai seorang mahasiswa, terlebih untuk mendukung penerimaan status dalam pergaulan. Dalam riset ini telah diuraikan menggunakan uji statistik sederhana untuk sejumlah responden mahasiswa bahwa sebuah smartphone telah memegang peranan penting bagi mendukung kegiatan akademik dan menilai bahwa fitur standar yang dimiliki sebuah smartphone telah dirasa cukup baik. Walaupun masih jauh dari yang diharapkan oleh beberapa mahasiswa terhadap kepuasan yang telah ditawarkan oleh pihak manufaktur maupun vendor smartphone, namun berdasar hasil pengujian yang telah dilakukan menunjukkan smartphone telah memberi andil besar dan memegang peranan penting bagi aktivitas seorang mahasiswa. Hasil pengujian berikutnya menunjukkan bahwa seorang mahasiswa telah cerdas memposisikan sebuah smartphone sebagai alat bantu dalam dukungan aktivitasnya dan tidak sekedar bersifat pragmatis mengikuti perkembangn trend atau gaya hidup sesaat saja.
Uploads
Papers by irene baroes
Conference Presentations by irene baroes