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All Journal Akuntansi Krida Wacana Competitive Jurnal Akuntansi dan Keuangan JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Buana Akuntansi Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Digital Entrepreneurship and Business (IDEB) Jurnal Ilmu Sosial dan Ilmu Politik Malikussaleh (JSPM) Jurnal Manajemen dan Bisnis Indonesia Auditing Research Journal Jurnal Pengabdian Pada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING Jurnal Akuntansi Jurnal Akuntansi
Verliani Dasmaran
Universitas Mathla'ul Anwar Banten
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Dampak Corporate Social Responsibility pada Kinerja Keuangan yang Dimoderasi Ukuran Perusahaan (Studi Empiris Pada Perusahaan LQ45 Yang Terdaftar di Bursa Efek Indonesia Tahun (2021) Verliani Dasmaran; Fauziah Fika
Jurnal Akuntansi Vol. 22, No. 2, Juli - Desember 2022
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v22i2.2716

Abstract

This study aims to obtain empirical evidence regarding the Effect of Corporate Social Responsibility on Financial Performance with Company Size as a Moderating Variable listed on the Indonesia Stock Exchange in 2021. The population in this study are LQ45 companies listed on the Indonesia Stock Exchange. The number of research samples is 45 companies. The data analysis technique used is saturated sampling technique, with regression, correlation and determination tests. The results of the study prove that Corporate Social Responsibility has a positive effect on Financial Performance, this is because the complete disclosure of Corporate Social Responsibility activities can convince investors or stakeholders in carrying out their responsibilities. While company size can moderate the effect of Corporate Social Responsibility on Financial Performance, this proves company size can increase the trust of external parties in carrying out corporate responsibility   Keywords: corporate social responsibility. company size, financial performance
Solvability, Company Growth, and Voluntary Auditor Switching Impact on Audit Delay Roharji, Febri; Dasmaran, Verliani; Masitoh, Masitoh
International Conference on Business Management and Accounting Vol 2 No 1 (2023): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v2i1.3957

Abstract

This study aims to determine the effect of Solvency and Company Growth on Switching Auditors and their impact on Audit Delay. This study uses secondary data with a population, namely manufacturing companies listed on the Indonesia Stock Exchange as many as 138 companies with an observation year of 2019-2021. The sampling technique used in this study is purposive sampling with multiple linear regression analysis methods for direct testing and Sobel test for indirect testing. The results of this study show that solvency does not have a significant influence on switching auditors, Company Growth does not have a significant influence on Switching Auditors, Solvency does not have a significant influence on Audit Delay, Company Growth has a significant influence on Audit Delay, Switching Auditors do not have a significant influence on Audit Delay, Switching Auditors are unable to mediate the effect of Solvency on Audit Delay and Switching Auditors are unable to mediate the effect of Company Growth on Audit Delay.
the Pengenalan Marketing Digital dalam Inovasi Produk Turunan Kelapa untuk Meningkatkan Nilai Jual dan Omset pada Masyarakat Manglid Kecamatan Cibitung Dasmaran, Verliani; Surahman, Surahman; Masitoh, Masitoh; Taryanto, Taryanto; Sanusi, Sanusi
Jurnal Pengabdian Pada Masyarakat Vol 9 No 3 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i3.1005

Abstract

Tujuan kegiatan pengabdian masyarakat ini untuk mengenalkan digital marketing sebagai sarana promosi penjualan pada produk turunan kelapa sebagai inovasi pada komoditas penghasil kelapa pada daerah Manglid kecamatan Cibitung. Metode pengenalan digital marketing dengan cara memberikan pemaparan tentang pentingnya penjualan dengan online dan bagaimana sistemnya, selain itu tim PKM bekerja sama dengan mahasiswa KKN di desa manglid untuk melakukan pendampingan tentang implementasinya. Sasaran kegiatan adalah masyarakat yang memiliki kebun kelapa yang biasanya menjual kelapa langsung dengan harga rendah, dengan memberikan pengetahuan mengolah kelapa menjadi produk makanan siap jual untuk meningkatkan nilai jual kelapa sebagai komoditas asli dari Desa Manglid, Kecamatan Cibitung. Sehingga diakhir kegiatan masyarakat terbekali dengan pengetahuan produk turunan kelapa yang siap jual dengan sistem penjualan online dengan tehnik Digital marketing untuk meningkatkan pendapatan masyarakat secara global. Serta mendesainkan packaging yang baik untuk penjualan secara online. The aim of this community service activity is to introduce digital marketing as a means of promoting sales of coconut derivative products as an innovation in coconut producing commodities in the Manglid area, Cibitung district. The method for introducing digital marketing is by providing an explanation about the importance of online sales and how the system works. Apart from that, the PKM team collaborates with KKN students in Manglid village to provide assistance regarding its implementation. The target of the activity is people who have coconut plantations who usually sell coconuts directly at low prices, by providing knowledge of processing coconuts into ready-to-sell food products to increase the selling value of coconuts as a native commodity from Manglid Village, Cibitung District. So that at the end of the activity, the community is equipped with knowledge of coconut derivative products that are ready to be sold using an online sales system with digital marketing techniques to increase community income globally. And design good packaging for online sales.
Lifestyle Moderates Fintech Peer to Peer Lending and Risk Talking which Impact on Consumer Behavior Munazat, Mumu; Dasmaran, Verliani; Sutihat, Eva
International Conference on Business Management and Accounting Vol 3 No 1 (2024): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v3i1.4560

Abstract

This study aims to analyze and prove the influence of fintech peer to peer lending and Risk Taking Behavior on Consumptive Behavior moderated by Lifestyle in Adolescents in Pandeglang Regency. This type of research is quantitative using primary data measured by a Likert scale. The number of samples used in this study was 400 adolescent respondents aged 15-24 years in the Pandeglang Regency area. This study uses the PLS-SEM analysis method which is processed with the smartPLS 4.0 program. The results of this study indicate that fintech peer to peer lending has a significant effect on consumptive behavior, Risk taking behavior has a significant effect on consumptive behavior, Lifestyle is able to moderate the relationship between fintech peer to peer lending and consumptive behavior, Lifestyle is able to moderate the relationship between risk taking behavior and consumptive behavior.
The impact of intellectual capital and company risk on stock returns with size as a moderator Permatasari, Novelia Kiki; Dasmaran, Verliani; Tatang, Tatang
Indonesia Auditing Research Journal Vol. 14 No. 1 (2025): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v14i1.392

Abstract

This study aims to investigate the interaction between Intellectual Capital and company risk in influencing stock returns, as well as how company size may moderate this relationship. By gaining a deeper understanding of these dynamics, companies are expected to make more informed decisions regarding the management of Intellectual Capital, risk management, and the optimization of stock returns. The primary objective is to assess the impact of Intellectual Capital and company risk on stock returns, and to determine whether company size strengthens or weakens the relationship between these factors and stock returns. The research employs a quantitative approach, focusing on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2021 to 2023. The sample is selected using purposive sampling, and data analysis includes Multiple Linear Regression, Correlation, and Determination tests. The data is processed using the Eviews 12 statistical tool. The findings reveal that Intellectual Capital significantly affects stock returns, while company risk does not have a significant impact. Additionally, company size enhances the influence of Intellectual Capital on stock returns, but does not moderate or weakens the effect of company risk on stock returns.
Pengaruh Sistem Akuntansi Pemerintah Daerah Terhadap Kualitas Laporan Keuangan Daerah pada Badan Pengelolaan Keuangan Aset Daerah (BPKAD) Pandeglang Verliani - Dasmaran; Tri - Yulaeli; - - Selfiani
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1082

Abstract

The purpose of this study was to determine the effect of the application of the Regional Government Accounting System on the Quality of Financial Reports. The research method used is a summative evaluation method, which is a method that emphasizes the effectiveness of the achievement of programs in the form of certain products, and the results of these studies can provide recommendations for future needs. The population in the study are all parts and sub-sections of the BPKAD Pandeglang Regency, and the sample in this study are employees who understand the Regional Government Accounting System totaling 94 people. The sampling technique uses saturated sampling. Recapitulation results from the overall indicators of the Regional Government Accounting System in BPKAD with a score of 85.63% indicate that the Regional Government Accounting System has been implemented very well. And the results of the recapitulation of the overall indicators of the Quality of Financial Statements with a score of 87.14%, this indicates that financial management in the Office of Financial and Asset Management of Pandeglang Regency is very good. The results of the study conclude that the Regional Government Accounting System (SAPD) has a positive and significant effect on the Quality of Financial Statements. Keywords: Regional Government Accounting System, Quality of Financial Statements
Implementasi Akuntansi Lingkungan dan Size Terhadap Profitabilitas Usaha Nunung Nurhayati; Verliani Dasmaran
Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine environmental accounting and company size, the effect on stock returns, and the role of profitability in moderating environmental accounting and company size on stock returns on the IDX Kompas100 Index. The sample of this research is 27 Kompas100 index companies that have won the PROPER award between 2019 and 2021. The analysis in this study is a regression with one moderator variable (MRA). The results of the study prove that environmental accounting has an effect on stock returns. Firm size does not have a significant impact on stock returns. Profitability can moderate the effect of environmental accounting and size on stock returns.Keywords: Environmental Accounting, Size, Stock Return, Profitability
MURABAHAH FINANCING ON NON-PERFORMING FINANCE IN SHARIA COMMERCIAL BANKS IN INDONESIA Ramadhani, Kiki Yulia Nurul; Marchase, Malvina; Verliani Dasmaran
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 1 (2023): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.426 KB) | DOI: 10.61990/ijamesc.v1i1.7

Abstract

The purpose of this study is to find out how Murabahah Financing affects Non-Performing Finance (NPF) at Islamic Commercial Banks in Indonesia from 2018 to 2021. The research method was carried out using a quantitative method using secondary data. Secondary data is taken from the Sharia Banking Statistics report published by the Financial Services Authority (OJK) of Bank Indonesia for the period January 2018 to December 2021. There are 48 data in this research. The dependent variabel in this study is Murabahah Financing, while the dependent variabel is NPF. The analysis technique uses regression analysis, correlation and determination using the SPSS 23 application. The results of the enter method regression analysis yielded a correlation (R) of 0.701 and a coefficient of determination (R square) of 0.491 and the ANOVA results of F count regression 44.403 with a significance of 0.000<0.05. So it can be concluded that Murabaha financing has a negative effect on NPF.
PREMAN POLITIK DAN PASAR: ANCAMAN KEAMANAN TERHADAP IKLIM INVESTASI INDONESIA Nurdin, Ali; Suciyati Sartika, Nenden; Dasmaran, Verliani; Nurbani, Siti
Jurnal Ilmu Sosial dan Ilmu Politik Malikussaleh (JSPM) Vol. 6 No. 2 (2025)
Publisher : FISIP Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jspm.v6i2.21933

Abstract

The phenomenon of thuggery in Indonesia is a complex problem that is rooted in the socio-political and economic structure of this country. This article aims to analyze the relationship between thuggery and political parties, as well as examine its impact on Indonesia's investment climate and global competitiveness. The research was conducted with a qualitative-descriptive approach, using secondary data obtained from literature studies, international agency reports, the latest government policy analysis, and equipped with a systematic luterature review (SLR) on related themes. The findings of the study show that thuggery evolved from a long history from the colonial era to the reform period, with a pattern of close relationships between thugs and political elites through networks of patronage and political clientelism. Thuggery is also used intensively as a tool of mass mobilization and an instrument of intimidation in electoral competitions. The impact on the investment climate is significant, as it creates additional costs in the form of illegal levies and intimidation, lowers investor confidence, and weakens Indonesia's competitiveness compared to neighboring countries such as Vietnam, Malaysia, and Thailand. The government has implemented a number of important policies, including the establishment of the Thugs Task Force by President Prabowo Subianto in May 2025, to overcome thuggery and create better stability for the business world. However, major challenges are still faced such as the involvement of officials, strong networks of thugs, and weak community participation. This article recommends strengthening synergy between the government, law enforcement, the business world, and the wider community through regulatory reform, increased transparency, and strict supervision. This step is expected to effectively reduce the negative impact of thuggery, improve the investment climate, and lift Indonesia's global competitiveness in the long term.
SUSTAINING TRADITIONAL MARKETS IN THE DIGITAL ERA: THE ROLE OF TECHNOLOGY IN MODERATING MARKETPLACE AND CONSUMER BEHAVIOR IMPACTS IN RURAL INDONESIA Verliani Dasmaran; Novelia Kiki Permata Sari; Sevi Maulana Safar
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 5 (2025): October
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i5.611

Abstract

The rapid growth of the marketplace driven by digital technology has increased consumer appeal, but is inversely proportional to the decline in the turnover of non-food traditional market traders, especially in the Panimbang Market. This study aims to analyze the influence of marketplace and consumer behavior on the sustainability of traditional markets by considering the role of technological sophistication as a moderation variable in Panimbang Market, Banten. The main problem in this study lies in the existence of research gaps. This study uses a descriptive quantitative approach by collecting data through questionnaires that are distributed directly in physical form. The sampling technique used was non-probability sampling with the quota sampling method, where the research population included all traders of the Panimbang Market, and the sample number was set as 135 respondents. Data analysis was carried out using SmartPLS4 software version 4.1.1.4. The results of the study show that the marketplace and consumer behavior have a positive and significant effect on the sustainability of traditional markets. However, technological sophistication does not significantly moderate the influence of the marketplace, while consumer behavior has a significant negative effect, which indicates that the limitations of merchant digital literacy weaken the positive impact of consumer behavior on the sustainability of traditional markets.
Co-Authors - - Selfiani Ali Nurdin Alpia Aliana Lukman Andi Odeh Fauziah Fika Irma Paramita Sofia Marchase, Malvina Masitoh Masitoh Munazat, Mumu Nani Sriyani Novelia Kiki Permata Sari Novelia Kiki Permatasari Nunung Nurhayati Nurbani, Siti Nuryati Ramadhani, Kiki Yulia Nurul Roharji, Febri Sanusi Sanusi Sartika, Nenden Suciyati Sevi Maulana Safar Sherla Nursela Surahman Surahman Sutihat, Eva Syamsudin Syamsudin Taryanto, Taryanto Tatang Tatang Yulaeli, Tri