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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Riset Akuntansi dan Keuangan Indonesia JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS 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 Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences 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 Riset Akuntansi dan Keuangan Indonesia Jurnal Pena-Mas Akuntansi
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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Counseling And Making Environment Friendly Cleansing Using Fruit And Flower Extractsin The Framework Of Increasing The Welfare Of Teachers And Preparing Independent Entrepreneurship For SMA-IT Studentsriyadhussholihiin Islamic Boarding School- Cimanuk-Pandegelang G A Arwati, I; Setiyawati, Hari; Villany Golwa, Gian; Suprihatiningsih, Wiwit; Setiany, Erna; Herliansyah, Yudhi; Choiriah, Siti; Suharmadi, Suharmadi; Safira, Safira; Purwaningsih, Sri; Rahayu, Puji; Pratiwi, Riri
International Journal Of Community Service Vol. 3 No. 4 (2023): November 2023 ( Indonesia - Republik Demokratik Timor Leste - Malaysia - USA -
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v3i4.225

Abstract

This community service is carried out in the context of foreign cooperation where the partner is Professor Dr. Yusliza Mohd Yusoff from Universiti Malaysia Terengganu (UMT). We carry out this community service activity with the theme "Counseling and Making Environmentally Friendly Cleaners Using Lime Extract In the Context of Improving the Welfare of Teachers and Preparing Independent Entrepreneurship for SMA-IT Students at the Riyadhussholihiin-Cimanuk- Pandegelang Islamic Boarding School.” The targets in this activity were teachers and students of class XII SMA-IT at the Riyadhussholihiin-Cimanuk-Pandegelang Islamic Boarding School. They were given training and directly practiced making eco-friendly cleaners using lily extract. The PPM team will also provide assistance until the product can actually be marketed. The initial target for this product is to be used alone and sold to the laundry unit at the Riyadhussholihiin Islamic Boarding school. The next target will be sold to people outside the Riyadhussholihiin Islamic Boarding School. Activities will begin in February 2023 (In Syaa Allah) and end in June or July 2023. However, assistance will continue to be carried out to maintain the continuity of these activities.Professor Dr. Yusliza Mohd Yusoff s as a partner will inspect the field directly or monitor through the Vicon Zoom Meeting. The results of these activities are in the form of increased welfare for teachers obtained from the sale of environmentally friendly cleaning products. Also for students after graduation they can do entrepreneurship to make these products, both students who continue their studies and those who do not continue their studies can still do entrepreneurship. Evaluation can be done by monitoring the location after the community service implementation period is over. Assistance will continue to be carried out to maintain the continuity of the production and sales process.
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 (SINOMICS Journal) 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
The Effect of Sustainable Finance, Intellectual Capital, and Investment Opportunity Set on Financial Performance Indriani, Saskia; Setiany, Erna
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 4 No. 1 (2024): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v4i1.1488

Abstract

The objective of this research is to examine the impact of sustainable finance, intellectual capital, and investment opportunity on the financial performance of 34 banking firms listed on the Indonesia Stock Exchange. Data from the years 2018 to 2022 were utilized for this study. Purposive sampling was employed as the sampling method. The required data was gathered from annual reports accessible on the websites of the respective companies. Panel data regression was utilized for data analysis. The initial hypothesis testing revealed that sustainable finance did not notably impact the financial performance of banking firms listed on the Indonesia Stock Exchange. Contrarily, the subsequent tests showed that environmental performance and investment opportunity set had a beneficial and significant influence on the financial performance of these banking companies.
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.
The Influence of E-Procurement Implementation, Internal Control Systems, and Whistleblowing Systems on Preventing Procurement Fraud in Government Goods and Services Suryani, Cindy; Setiany, Erna
Kontigensi : Jurnal Ilmiah Manajemen Vol 13 No 1 (2025): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v13i1.751

Abstract

The increase in corruption cases in Indonesia from year to year has come under the spotlight of various parties where the majority of cases come from the government sector, especially in goods/services procurement. This study aims to analyze the factors that influence the accountability of government performance in fraud prevention. Research data is primary data obtained through questionnaires and analyzed with Partial Least Square (PLS) using the smartPLS program. Research population is procurement actors who are directly involved in the procurement process of goods and services in all work units of the Ministry of Maritime Affairs and Fisheries. Research samples are 100 samples using a purposive sampling method. The results showed that the implementation of e-procurement has a positive effect on preventing fraud in the procurement of government goods and services, and the internal control system has a significant positive effect on preventing fraud in the procurement of government goods and services, and the whistleblowing system has a positive effect on preventing fraud in the procurement of government goods and services. This research is expected to serve as a valuable source of information and a foundation for policy-making, ensuring a more effective procurement process for goods and services within the Ministry of Maritime Affairs and Fisheries
Pemberdayaan Wirausaha Melalui Budidaya Sayur Hidroponik dengan Menggunakan Aplikasi Pengeloaan Keuangan dan Digital Marketing Setiany, Erna; Utami, Tin Budi; Rahayu, Muthia
Jurnal Abdi Masyarakat (JAM) Vol 10, No 2 (2025): JAM (Jurnal Abdi Masyarakat) - Maret 2025
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jam.v10i2.30129

Abstract

Program Pengabdian Masyarakat ini menargetkan masyarakat dari Keluharan Meruya Selatan, Jakarta Barat yaitu Komunitas Majelis Silahul Mu'min. Berdasarkan analisis situasi, diketahui bahwa mitra sasaran ini memiliki karakteristik masyarakat urban yang menghadapi permasalahan (1) budidaya sayuran hidroponik tidak berkelanjutan, (2) manajemen keuangan, serta (3) pemasaran. Kurangnya pengetahuan masyarakat tentang cara membuat konten pemasaran dan memasarkan secara online produk hidroponik. Hasil dari kegiatan pemberdayaan kemitraan masyarakat ini menunjukkan bahwa pelatihan yang diberikan berguna dalam menyelesaikan beberapa permasalahan dalam masyarakat; meningkatkan kualitas masyarakat sehingga dapat meningkatkan hasil produk dan hasil budidaya hidroponik yang berpeluang dalam meningkatkan pendapatan masyarakat. Sebagian besar peserta merasa materi dan praktik yang dilakukan saat pelaksanaan sangat berguna dalam meningkatkan serta mengembangkan ilmu pengetahuan, sebagai bahan belajar masyarakat dalam melakukan budidaya hidroponik, sehingga menambah semangat peserta untuk mempraktikannya kembali di kemudian hari demi mewujudkan ketahanan pangan dan kemandirian ekonomi masyarakat Kelurahan Meruya Selatan termasuk Komunitas Majelis Silahul Mu'min. 
The Effect of Profitability, Transfer Pricing, and Capital Intensity on Tax Avoidance in Property and Real Estate Companies Listed onThe Indonesia Stock Exchange For The 2021-2023 Period Aisah, Nur; Setiany, Erna
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i2.32842

Abstract

This study aims to analyze the effect of profitability, transfer pricing, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange (BEI). The research population consists of 92 companies, with a sample of 35 companies selected based on specific criteria. The sample includes companies listed on the IDX during the 2021-2023 period, using Rupiah as the currency in their financial statements, and having submitted annual financial reports containing relevant data and information for this study. Additionally, the financial statements used have been audited and accompanied by an independent auditor's report. The sampling method employed in this study is purposive sampling, while the data collection method is documentation, which involves gathering materials or data related to the research object. The data analysis technique used is descriptive statistical analysis. The results of the study indicate that capital intensity has the strongest influence on tax avoidance. Capital intensity has a positive and significant effect on tax avoidance in property and real estate sub-sector companies listed on the IDX during the 2021-2023 period. Meanwhile, profitability has a negative and significant effect on tax avoidance, meaning that the higher the profitability of a company, the lower its level of tax avoidance. A similar pattern is observed in transfer pricing, where the study results show that transfer pricing has a negative and significant effect on tax avoidance in the property and real estate sub-sector companies during the same period.
Co-Authors Achmad Jamil Adhy Purnama, Adhy Andi Adriansyah Anees Janee Ali Angela Dirman Annisa Hakim Annisa Hakim Zamzami Ari Wibowo Ari Wibowo Arief Bowo Prayoga Kasmo Awwalul Fajri, Nofal Charly Malinda Dafit Feriyanto Darma, Nasya Saniyah Deden Tarmidi Djuminah Djuminah Dwi Santoso DWI SANTOSO Elly Yuliawati Endang Dwi Amperawati etiadi, Iwan S Febrianingsih Putri Fita Dwi Lestari Fita Dwi lestari G A Arwati, I Hari Setiyawati Hesti Fitriani Indriani, Saskia Irma Novia Iwan Setiadi Julpri Andika Khozaeni Bin Rahmad Lucky Nugroho M. Rudianto Meryana Nahda Meiriza Narita Pravitasari Niki Lukviarman, Niki Nur Aisah Nurul Hidayah Pratiwi, Riri Puji Rahayu Rahayu, Muthia RAHMAWATI RAHMAWATI Ramadhan, Kurnia Ramli, Ramsey Rismawati Rismawati Rispantyo Rispantyo Rita Noviani Rizki Briandana Safira, Safira Santriafi, Radhika Siti Choiriah Sri Hartoko Sri Purwaningsih Sri Wahyu Agustiningsih Suharmadi Suharmadi Suryani, Cindy Syamsudin Syamsudin Syamsudin Syamsudin Syamsudin, S Tin Budi Utami Vicky Firmando Villany Golwa, Gian Wiwik Utami Wiwit Suprihatiningsih Yananto Mihadi Putra Yudhi Herliansyah Zubir Azhar