The Economics and Business Faculty at Universitas Dian Nuswantoro (Udinus) Semarang routinely held Dissemination Seminars as a platform for faculty students to disseminate their research. On this occasion, the dissemination took place on Monday, November 7th, 2022, and was explained in-depth concerning the role of Earning Management, with the Theater room on the sixth floor of the I building at Udinus being the venue.
The dissemination was presented by Dr. Retno Indah Hernawati, S.E., M.Si., a faculty member from the Accounting Department. On that occasion, Dr. Retno presented a research paper entitled ‘The Role of Earning Management in Increasing the Future Company’s Values Through Potential Welfare Transfer.’
Through her research, Dr. Retno explored a topic of her expertise, which served as a way to clarify false perceptions in earning management. Additionally, her dissertation also indicates that earning management did not only mean an attempt to manage earnings but also as a part of a management strategy to create value for the company.
“I focus on researching income increasing that is commonly regarded as a form of opportunities behavior. As a matter of fact, companies do not only increase profits without a strategy, but also they need to be careful and pay attention to profit information alignment for the stakeholders,” she revealed.
Meanwhile, the second dissemination was presented by Dr. Usman, S.Si., M.T. M.Si, an instructor from the Undergraduate Management Department at Udinus. On that occasion, he presented his research entitled ‘Adoption Product Behavior Model and Sharia Financial Service by SMEs.’ It mainly explored the problems surrounding the sharia financial sector in Indonesia, which is regarded as lacking.
“In this dissemination, I use the isomorphism theory approach, and I applied this theory by investigating several of the conditions of the sharia financial sector. Hopefully, this research can resolve this problem concerning the Sharia financial sector in Indonesia, which ironically among the top five countries with the most prominent Sharia financial industry,” he explained.
The dissemination was opened by Prof. Vincent Didiek Wiet Aryanto, MBA, Ph.D., the Dean of the Economics and Business Faculty, accompanied by Dr. Yulita Setiawanta, SE., M.Si., Ak., CA., CPA., CSRA., the Vice Dean of the Economics and Business Faculty. Furthermore, the dissemination ran well and garnered enthusiastic responses from participants primarily consisting of faculty members. (Humas Udinus/Haris. Foto: Humas Udinus)
