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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Riset Akuntansi dan Keuangan Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Abdi Masyarakat (JAM) Budimas : Jurnal Pengabdian Masyarakat Indonesian Journal for Social Responsibility Journal of Social Science Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Community Service Kontigensi: Jurnal Ilmiah Manajemen MOVE: Journal of Community Service and Engagement Jurnal Ilmu Ekonomi dan Sosial (JIES) International Journal of Social Science, Education, Communication and Economics Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Journal of Accounting and Finance Management (JAFM) JIPkM Journal of Social Science DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Research Horizon Riset Akuntansi dan Keuangan Indonesia Jurnal Pena-Mas Akuntansi Proceeding International Annual Conference Economics, Management, Business, and Accounting Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Erna Setiany
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Physics Public Health Social Sciences Other

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The Effect of Investment, Free Cash Flow, Earnings Management, and Interest Coverage Ratio on Financial Distress Meryana; Erna Setiany
Journal of Social Science Vol. 2 No. 1 (2021): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.702 KB) | DOI: 10.46799/jss.v2i1.86

Abstract

The purpose of this research is to test investments, free cash flow, earnings management, and interest coverage ratio are affecting the risk of financial distress in healthy enterprises.. Healthy companies can be seen from how large the value of working capital, retained earnings, income before tax, market value and sales implemented in the measurement of the financial difficulties model with the Altman Z-score method. Collection of data by purposive sampling and number of samples as many as 33 companies in the category of healthy companies. The results show that free cash flows and interest coverage ratio significant effect on the financial difficulties of healthy companies whereas investment and earnings management had no significant effect on the financial difficulties of healthy companies
Peningkatan Perekonomian Keluarga Urban Melalui Budidaya Sayur Hidroponik Erna Setiany
Jurnal Abdi Masyarakat (JAM) Vol 9, No 1 (2023): JAM (Jurnal Abdi Masyarakat)-September 2023
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jam.v9i1.23529

Abstract

Meruya Selatan Subdistrict, West Jakarta is a densely populated area with very few green open spaces in every resident's house so that greening the community is not a priority. With the city of Jakarta being densely populated and the air being polluted, greening is really needed.The hydroponic farming method is an alternative for reforestation on limited land. The hydroponic farming method also makes a big contribution in improving people's lives and the economy. Transfer of knowledge through socialization activities of the hydroponic method as an agricultural method that is suitable for application on limited land. Transfer of knowledge through practical planting activities using the hydroponic method. The output of this activity includes increasing understanding and skills in hydroponic methods, packaging hydroponic products, marketing hydroponic products digitally, calculating the cost of production and determining the selling price of hydroponic products. This activity also provides large, medium, small and simple hydroponic equipment for the community to use
PENCIPTAAN IDENTITAS BATIK SEDULUR SIKEP DENGAN PEMBERDAYAAN KELOMPOK BATIK DESA SUMBER DI KABUPATEN BLORA M. Rudianto; Rahmawati Rahmawati; Endang Dwi Amperawati; Djuminah Djuminah; Sri Hartoko; Rita Noviani; Rispantyo Rispantyo; Charly Malinda; Erna Setiany; Sri Mulyani
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i1.13014

Abstract

Sedulur Sikep atau yang dikenal sebagai Masyarakat Samin menyebar di berbagai daerah di Kabupaten Blora, Pati, Bojonegoro dan sekitarnya. Sedulur Sikep merupakan masyarakat Suku Jawa yang mengikuti pemahaman dan perilaku seora tokoh pada masa sebelum kemerdekaan yang bernama Samin Surosentiko. Salah satu kelompok pemukiman Sedulur Sikep adalah di Dusun Tambak, Desa Sumber, Kecamatan Kradenan, Kabupaten Blora, Jawa Tengah. Pakaian adat yang digunakan merupakan pakaian Jawa yang banyak dipakai oleh masyarakat Jawa pada umumnya. Sedulur Sikep membutuhkan pakaian untuk digunakan dalam berbagai acara perkumpulan, tidak mengubah adat kebiasaan pakaian yang sering digunakan tetapi dibutuhkannya penguat identitas Sedulur Sikep. Solusi yang ditawarkan oleh Tim Pengabdian Kepada Masyarakat (PKM) Kerjasama adalah perancangan desain motif batik identitas Sedulur Sikep dengan pemberdayaan masyarakat Desa Sumber. Di Desa Sumber tedapat Kelompok Batik dengan nama Batik Manggar, usaha dalam memproduksi kain batik di tingkat lokal. Kelompok Batik Manggar dilibatkan dalam produksi kain batik bagi Sedulur Sikep. Tim PKM Kerjasama dapat melakukan pelatihan dan pendampingan dalam: perancangan motif, penyediaan bahan dan peralatan batik, serta proses produksi batik. Produksi batik dengan menerapkan teknik batik cap kertas, yang merupakan pengembangan teknik batik cap untuk memperoleh kemudahan dan keterjangkauan dalam pembuatan alat cap. Kegiatan menghasilkan luaran artikel ilmiah pengabdian masyarakat, publikasi media, dan pendaftaran Hak Kekayaan Intelektual (HKI) motif batik identitas Sedulur Sikep.
The Graphical Information in Sustainability Reports and Corporate Performance: A Southeast Asian Case Study Wiwik Utami; Erna Setiany; Nurul Hidayah; Zubir Azhar
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.65278

Abstract

The primary objective of this study is to evaluate the graphical information quality within sustainability reports produced by companies in Southeast Asia that voluntarily disclose such reports. Additionally, the research delves into examining the correlation between graphical sustainability reporting and corporate performance, encompassing both financial and market-based indicators. The study focuses on companies in Southeast Asia that submit sustainability reports through the global reporting portal (www.globalreporting.org). A total of 132 sustainability reports from 33 companies in the Philippines, Malaysia, Singapore, Thailand, and Indonesia were analyzed consistently over the period from 2016 to 2019. The quality of sustainability reports was assessed using the Graphical Information Disclosure Index (GIDI). The findings reveal that, despite a negative impact on accounting-based performance measured by Return on Equity (ROE), the GIDI score exhibits a positive influence on market-based performance. This underscores the significance of graphical information disclosure in sustainability reports, emphasizing its potential impact on enhancing market perceptions and overall corporate performance in the Southeast Asian context. 
Pengaruh Asimetri Informasi dan Pengungkapan Sukarela terhadap Biaya Modal Ekuitas (Studi Empiris pada Perusahaan Manufaktur yang terdaftar Di Bursa Efek Indonesia Tahun 2015-2017) Febrianingsih Putri; Erna Setiany
Jurnal Pena-Mas Akuntansi Vol 1, No 1
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i1.8780

Abstract

This study aims to examine and analyze the effect of information asymmetry and voluntary disclosure on the cost of equity capital. Within the context of this research, Asymmetry Information is measured using a relative bid-ask spread, Voluntary Disclosures are measured using a disclosure index. Meanwhile, the cost of equity capital is measured using the capital asset pricing model. Data analysis techniques are multiple regression techniques. The population in this study were 142 manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2015 to 2017. The samples used were 43 companies obtained by purposive sampling technique. The result of this research indicates that information asymmetry have influences significantly toward the cost of equity capital on listed companies from the manufacturing sector at the Indonesia Stock Exchange. While voluntary disclosure does not affect the cost of equity capital on listed companies from the manufacturing sector at the Indonesia Stock Exchange.
The Effect of Top Management Team, Firm Size and Leverage on Earnings Management with Audit Quality as A Moderation Variable Rismawati, Rismawati; Setiany, Erna
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 2 No. 4 (2023): October
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v2i4.192

Abstract

This study aims to determine the influence of the Top Management Team, Firm Size and Leverage on earnings management with Audit Quality as a Moderating Variable. This type of research is quantitative research. This study uses secondary data obtained from the Indonesian Stock Exchange (IDX) website. The sample for this research is 24 companies that have conducted an IPO for the 2017-2021 period. This study uses a purposive sampling technique as a sample selection. The analytical method of this study uses multiple linear regression analysis with Eviews 12 as an analytical tool. The result is that the top management team variable has an effect on earnings management. Firm size and leverage variables have no effect on earnings management. Audit quality moderates leverage on earnings management.
The Influence of The Effectiveness of The Internal Control System, Organizational Culture and Compliance with Legal Regulations on Fraud Detection Awwalul Fajri, Nofal; Setiany, Erna
International Journal of Social Science, Education, Communication and Economics Vol. 3 No. 2 (2024): June
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v3i2.305

Abstract

These results aim to make a scientific contribution to government accounting science, especially regarding fraud detection and efficiency levels which are influenced by the effectiveness of the internal control system, organizational culture and compliance with statutory regulations. It is hoped that the results of this research can be used as a reference for the Banten provincial government and school agencies as managers of budget funds in managing regional finances and can also make the Banten provincial government or school agencies more efficient than the previous year. The sample for this research was 36 high schools in the Tangerang City area. The research results show that the effectiveness of the internal control system has a positive and significant effect on fraud detection, the influence of organizational culture has a positive and significant effect on fraud detection, the influence of compliance with statutory regulations has a positive and significant effect on fraud detection, the effectiveness of the internal control system has a positive and significant effect on DEA, the influence of organizational culture has a negative and insignificant effect on DEA, and the influence of compliance with laws and regulations has a positive and significant effect on DEA.
Comparative Analysis of Good Corporate Governance Implementation Based on ASEAN Corporate Governance Scorecard from the Indonesian Banking Industry Ramli, Ramsey; Setiany, Erna
Jurnal Keuangan dan Perbankan Vol 25, No 1 (2021): January 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i1.4779

Abstract

The phenomenon of Good Corporate Governance (GCG) implementation in Indonesia is still lagging compared to the other countries in the ASEAN region. For the first time, Indonesia only placed 2 (two) issuers from the banking industry as the ASEAN Top 50 publicly listed companies in the event of Awards and Recognition of Top ASEAN Publicly Listed Companies in 2015. This study aims to analyze significant difference of the GGG implementation among the Top 50 and non-Top 50 ranked banks using ASEAN Corporate Governance Scorecard (ACGS) index and its correlation with the human resources (HR) policies. The data analysis of this study uses descriptive and nonparametric comparative analyses with the Mann-Whitney test method. Despite some limitations, the empiric results showed that there are significant differences in the implementation of the GCG among the Top 50 and non-Top 50 ranked banks as proxied by the total score of the ACGS. On the contrary, there are no significant differences in the HR policies as proxied by the ACGS score on the Role of Stakeholders.DOI: https://doi.org/10.26905/jkdp.v25i1.4779
Capital Structure and Investment Decisions on Firm Value with Profitability as a Moderator Syamsudin, S; etiadi, Iwan S; Santoso, Dwi; Setiany, Erna
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.13217

Abstract

This study aims to examine the effect of capital structure and investment decisions on firm value with profitability as a moderating variable. Capital structure is measured by debt to equity ratio, investment decisions are measured by priceearnings ratio, profitability is measured by Return on Assets and firm value is measured by Tobin’s Q. The analytical tool used is multiple linear regression analysis to test the direct effect between variables and the Moderated Regression Analysis is used to test the effect of moderating variables. The sampling method uses the purposive sampling technique. The research sample amounted to 18 LQ45 non-financial sector companies listed on the Indonesia Stock Exchange from 2013 to 2017. The results of the study prove that capital structure, investment decisions, and profitability have a significant positive effect on firm value. Profitability is proven to be able to moderate the influence of capital structure and investment decisions on firm value. The implications of this study indicate that profitability has an important role in realizing the dimensions of the company’s growth prospects that have an impact on increasing corporate value.
Transformasi Perpustakaan sebagai Pusat Literasi Keuangan Syariah: Mendorong Kemandirian Pemuda Desa Ciputri Nugroho, Lucky; Putra, Yananto Mihadi; Kasmo, Arief Bowo Prayoga; Purnama, Adhy; Briandana, Rizki; Jamil, Achmad; Setiany, Erna
Dedikasi : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): Dedikasi : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53276/dedikasi.v4i1.241

Abstract

The low level of Islamic economic and financial literacy among the Ciputri Village Youth Organization is challenging to build youth economic independence. This Community Service activity aims to improve understanding and skills of Islamic finance through a community-based education approach, supported by the optimization of the function of the library as a literacy center. The program is carried out through socialization, interactive training, simulation, mentoring, and strengthening the collection of Islamic financial literature in village libraries. The activity results showed a significant increase in participants' understanding, the formation of the Sharia Literacy Ambassador Community, and the increasing role of libraries in supporting Islamic financial education. Key recommendations include ongoing mentoring, digital media development, and cross-sectoral collaboration to maintain the program's sustainability and expand the benefits of this education.
Co-Authors Achmad Jamil Adhy Purnama, Adhy Afzal Izzaz Zahari Agustiningsih, Sri Wahyu Ali, Anees Janee Amperawati, Endang Dwi Andi Adriansyah Angela Dirman Annisa Hakim Annisa Hakim Zamzami Ari Wibowo Ari Wibowo Arief Bowo Prayoga Kasmo Awwalul Fajri, Nofal Bahiyyah, Siti Lu’lu’ul Bin Rahmad, Khozaeni Charly Malinda Dafit Feriyanto Darma, Nasya Saniyah Daru Asih Deden Tarmidi DIAH ISKANDAR Djuminah Djuminah Djuminah Djuminah, Djuminah Dwi Santoso DWI SANTOSO Elly Yuliawati Endang Dwi Amperawati etiadi, Iwan S Febrianingsih Putri Febyola Mellin Fita Dwi lestari Gian Villany Golwa Hafidz IH, Muhammad Hari Setiyawati Hartoko, Sri Hesti Fitriani I G A Arwati Iwan Setiadi Julpri Andika Khozaeni Bin Rahmad Lestari, Fita Dwi Listyaningsih, Fransiska Lucky Nugroho M. Rudianto Malinda, Charly Meiriza, Nahda Meryana Muthia Rahayu Narita Pravitasari Niki Lukviarman, Niki Novia, Irma Nur Aisah Nur Aisah NURUL HIDAYAH Nurul Hidayah Pratiwi, Riri Puji Rahayu Radhika Santriafi RAHMAWATI RAHMAWATI Rahmawati, Rahmawati Ramadhan, Kurnia Ramli, Ramsey Rismawati Rismawati Rispantyo Rispantyo Rispantyo Rispantyo, Rispantyo Rita Noviani Rita Noviani, Rita Rizki Briandana Rudianto, M. Saddam Hussin Safira Safira Santriafi, Radhika Saskia Indriani Siti Choiriah Sri Hartoko Sri Mulyani Sri Purwaningsih Suharmadi Suharmadi Surender Mor Suryani, Cindy Syamsudin Syamsudin Syamsudin Syamsudin Syamsudin, S Tin Budi Utami Vicky Firmando Wiwik Utami Wiwit Suprihatiningsih Yananto Mihadi Putra Yudhi Herliansyah Zahari, Afzal Izzaz Zubir Azhar