Article Per Year (5 Year)
p-Index From 2020 - 2025
1.434
P-Index
This Author published in this journals
All Journal E-Journal Home Economic and Tourism Asia Pacific Fraud Journal Community Engagement and Emergence Journal (CEEJ) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Applied Research in Management and Business Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Sosial
ANGGRAINI, MELISA
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
PENGARUH SUBSTITUSI TEPUNG LABU KUNING (Cucurbita moschata) TERHADAP KUALITAS BOLU KUKUS ANGGRAINI, MELISA; Syarif, Winerlis; Holinesti, Rahmi
Journal of Home Economics and Tourism Vol 5, No 1 (2014): Periode Maret 2014
Publisher : Faculty of Tourism and Hospitality - Universitas Negeri Padang

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

Abstract

The kind of the reseach was experimental using complete random design with one factor which the amount of pumpkin flour with composition  0%; 15%; 25%; and 35%. The hypothesis showed that there was an effect to the substution of flour pumpkin to the steam cake quality. Substitution of 0% showed volume are very chapped, round shape, very neat, not yellow color, texture is very soft, very fine porous, not flavour pumpkin, sweet and not feel pumpkin, as well as the level of very like. Substitution of 15% showed volume are chapped, slightly rounded, neat, slightly yellow color, soft texture, fine porous, slightly flavour pumpkin, sweet, slightly feel pumpkin, and as wellas the level of like. Substitution of 25% showed volume are rather chap, slightly rounded, slightnly neat, yellow color, texture is rather soft, slightly porous smooth, very flavor pumpkin, sweet, feels pumpkin, and the level of preference. Substitution of 35% showe volume are rather chap, slightly rounded, neat, very yellow color, slightly soft, less porous smooth, very flavorful pumpkin, very sweet, very feels pumpkin and the level of preference rather like. The description above shows the showed the better is substitution 15% .Keywords: substitution, pumpkin flour, steam cake, oganoleptic
Pendampingan Pembukuan Keuangan Harian Sederhana Bagi Pelaku UMKM Nasi Merah Bu Retno Kelurahan Bugangan Kota Semarang Santoso, Tiara Rani; Estrini, Dwi Hayu; Anggraini, Melisa
Jurnal Pengabdian Sosial Vol. 1 No. 9 (2024): Juli
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/fhwktq19

Abstract

UMKM memainkan peranan penting dalam perekonomian negara. Pelaku UMKM memiliki potensi besar dalam mengembangkan usahanya. Terutama dari jenis usaha makanan sehat. Pelaku UMKM tidak terlepas dari masalah terkait pengelolaan keuangan mereka. Umumnya pelaku UMKM tidak semua memiliki pengetahuan pengelolaan keuangan yang baik. Dengan pendampingan pembukuan keuangan sederhana pada UMKM Nasi Merah diharapkan pelaku UMKM tersebut dapat melakukan pengelolaan keuangan dengan baik. Metode penyelesaian masalah dilakukan dengan pendampingan intensif dan komunikasi formal-informal. Waktu pelaksanaan pendampingan adalah selama tiga bulan. Hasil yang diperoleh adalah pelaku UMKM Nasi Merah menjadi bisa mengatur alokasi pendapatan harian yang digunakan untuk membeli bahan baku dan memisahkan transaksi pribadi dengan transaksi bisnis.
Pengaruh Penerapan Kinerja Lingkungan Terhadap Return Saham (Studi Kasus pada Perusahaan-Perusahaan di Negara Berkembang Wilayah ASEAN yang Terdaftar di Bloomberg Periode 2014 – 2022) Gunawan, Devi Nathania; Anggraini, Melisa
Applied Research in Management and Business Vol. 4 No. 2 (2024): Desember 2024
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/arimbi.v4i2.278

Abstract

Companies must consider environmental performance in the current global economic era in order to compete with other competitors. Environmental performance will provide signals for investors in their investment decisions that will affect the stock returns of related companies. The purpose of this study is to examine the influence of environmental performance on stock returns. The research method used is a quantitative research method using a paired sample t-test to see if there is a difference in stock returns when companies announce their environmental performance scores. The results of the study show that there is a difference in stock returns when companies announce their environmental performance scores.
HOW INVESTMENT ACTIVITY AND CORPORATE GOVERNANCE AFFECT THE DISCLOSURE OF ESG Anggraini, Melisa; Darsono, Darsono; Octavio, Danes Quirira
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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

Abstract

Background: This research investigates the impact of corporate governance elements and corporate investment activity on ESG disclosure in companies from Asia Pacific Emerging Markets. Methods: The study analyzes a sample of 150 companies from Asia Pacific Emerging Market countries over the period 2015–2022, yielding a total of 1200 observations. The Generalized Method of Moments-Difference (GMM-DIFF) is employed to test the hypothesis. Four independent variables related to corporate governance and one variable representing investment activity are used. Findings: The results show that investment in property, plant, and equipment assets, as well as the presence of audit committees, positively affect ESG disclosure in these markets. Conclusion: The findings highlight the significance of both asset investment in property, plant, and equipment and the role of audit committees in enhancing ESG disclosure among firms in Asia Pacific Emerging Markets. Novelty/Originality: To the best of our knowledge, this is the first study to examine the influence of property, plant, and equipment asset investment as a determinant of ESG disclosure in Asia Pacific Emerging Countries.
Pendampingan Pelaporan Keuangan Melalui Platform Digital pada UMKM Binaan “Nasi Merah Bu Retno” Sulistyawati, Ayu Sarah; Anggraini, Melisa; Estrini, Dwi Hayu; Najmuddin, Ahmad Bebin; Santoso, Tiara Rani
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi April - Juni
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i2.5980

Abstract

Penyusunan laporan keuangan merupakan tantangan yang harus dihadapi pelaku UMKM “Nasi Merah bu Retno Semarang”. Hal ini dikarenakan keterbatasan terkait pengetahuan akuntansi digital. Tujuan dilakukan pendampingan pengabdian masyarakat bagi UMKM sebagai upaya memberikan kemajuan pada pengembangan bisnisnya dan mampu bersaing dengan UMKM lainnya, sehingga melalui pembinaan penggunaan teknologi digital, mampu menghasilkan laporan keuangan yang relevan, efektif dan efisien. Metode pendampingan yang dilakukan adalah melalui observasi, sosialisasi dan praktik langsung dalam bentuk pelatihan penggunaan aplikasi Buku Warung mulai dari pencatatan transaksi harian hingga pembuatan laporan keuangan yang lebih terstruktur. Hasil dari pendampingan ini menunjukkan mitra UMKM Nasi Merah Bu Retno yang terletak kelurahan Bugangan, Semarang Timur berhasil memberikan dampak positif terhadap pengelolaan keuangan usaha tersebut. Menggunakan aplikasi digital, proses pencatatan transaksi menjadi lebih terstruktur, efisien, dan dapat dilakukan secara real-time, sehingga memungkinkan pemilik usaha untuk memantau kondisi keuangan dengan lebih akurat dan up-to-date
The Role of Organizational Governance and Environmental Social Performance on Fraud Tendency Anggraini, Melisa; Estrini, Dwi Hayu; Rahayu, Puspita Puji
Asia Pacific Fraud Journal Vol. 10 No. 1: 1st Edition (January-June 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i1.360

Abstract

This study aims to analyze the relationship between the independent board of commissioners, managerial ownership, and social environmental performance towards fraud. The sample of this research consists of 121 companies from the Asia Pacific Emerging Market and listed on Bloomberg’s database from 2016 to 2022. The multiple regression analysis is conducted to examine the relationship between the independent board of commissioners, managerial ownership, and social environmental performance towards fraud. The findings of this study showed that independent boards of commissioners and managerial ownership don’t affect fraud, but social-environmental performance does. This study contributes to the existing literature by providing evidence on the global market and how the elements of corporate governance and social environmental performance can affect fraud. This study also supports the stakeholder theory, which proposes that when a company makes social environmental performance a strategic orientation of the company, then fraud can be minimized because the company is not just responsible for itself but also for the other stakeholders.
Penguatan Literasi Keuangan Gen Z Di SMK Swadaya Semarang Najmuddin, Ahmad Bebin; Santoso, Tiara Rani; Anggraini, Melisa; Sulistyawati, Ayu Sarah; Estrini, Dwi Hayu
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 1 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi Januari - Maret
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i1.5446

Abstract

Literasi keuangan merupakan kemampuan individu memahami dan mengelola aspek keuangan pribadi secara efektif yang meliputi perencanaan anggaran, menabung berinvestasi serta memahami risiko dan utang. Penelitian ini memiliki tujuan untuk mengedukasi siswa mengenai pentingnya literasi keuangan yang dapat berguna bagi masa depan Pelaksanaan kegiatan dilakukan di SMK Swadaya Semarang yang melibatkan guru dan siswa sejumlah 45 peserta. Hasil riset yang diperoleh literasi keuangan di SMK Swadaya masih ditahap less literate. Adanya pemberian materi literasi keuangan dapat meningkatkan ke tahap sufficient literate. Literasi keuangan bersifat sufficient literate akan membuat karakter yang baik bagi siswa dalam membuat keputusan mengelola keuangannya, selain itu juga dapat mengurangi risiko utang yang tidak terkontrol atau investasi yang berisiko sangat tinggi. Peningkatan literasi keuangan siswa dapat memberikan dampak positif dalam pengambilan keputusan keuangan yang bijak, mencegah perilaku konsumtif, dan mempersiapkan siswa menghadapi tantangan ekonomi di masa depan.
GENDER DALAM TATA KELOLA PERUSAHAAN : AKANKAH MEMPERSINGKAT AUDIT DELAY? Trianto, Muhammad Agil; Anggraini, Melisa
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5815

Abstract

Governance in a company is a system used by a firm to keep its operations sustainable. One of the important elements of corporate governance is gender diversity in the corporate governance structure, including the board of directors, audit committee, and CEO gender. The purpose of this research is to determine if audit delays are affected by gender diversity in corporate governance. Utilizing quantitative methodologies and secondary data, this study puts the idea to the test. Secondary data comes from the Indonesia Stock Exchange-listed financial accounts of the manufacturing company from 2021–2024. Female chief executive officers, female representation on boards of directors, and audit committee diversity are the three independent variables in this study. The data was examined using multiple regression analysis, using the audit delay as the dependent variable. The results of this research suggest that gender diversity in the audit committee, the number of women on the board of directors, and the existence of female CEOs had no effect on audit delays.
Peran Kepemilikan Manajerial dalam Praktik CSR Terhadap Penghindaran Pajak Florensia Reviana; Anggraini, Melisa
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 3 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i3.8626

Abstract

Artikel ini bertujuan untuk mengevaluasi dan menelaah data terkait dampak kepemilikan terhadap hubungan antara praktik pengungkapan tanggung jawab sosial dan lingkungan perusahaan dengan tarif efektif pajak pada korporasi yang beroperasi di kawasan ASEAN. Penelitian ini mengadopsi pendekatan kuantitatif dengan memanfaatkan data sekunder. Sebanyak 81 perusahaan dijadikan sampel penelitian yang dipilih melalui metode purposive sampling. Dalam studi ini, variabel terikat yang dianalisis adalah praktik penghindaran pajak, sedangkan variabel bebas dan moderasi yang diamati mencakup praktik tanggung jawab sosial perusahaan (CSR) serta kepemilikan manajerial. Temuan dari penelitian ini mengindikasikan bahwa pengungkapan sosial dan lingkungan memiliki pengaruh negatif terhadap kecenderungan perusahaan dalam menghindari pajak. Di sisi lain, kepemilikan manajerial terbukti tidak memberikan dampak yang signifikan terhadap praktik penghindaran pajak. Selain itu, kepemilikan manajerial juga tidak memperkuat atau memperlemah hubungan antara praktik pengungkapan sosial dan lingkungan dengan penghindaran pajak.
Co-Authors Aditya Pratama Ahmad Bebin Najmuddin Arifianto, Rosandi Arika Fitriani Baharudin, Puja Danes Quirira Octavio Darsono Darsono Dwi Hayu Estrini Fadhila, Intan Florensia Reviana Gunawan, Devi Nathania Harahap , Afriandi Nikmah, Mery Jazimatun Puspita Puji Rahayu, Puspita Puji Rahmi Holinesti Ramadani, Suci Santoso, Tiara Rani Sulistyawati, Ayu Sarah Syarif, Winerlis Trianto, Muhammad Agil Ultari, Eldisa Prayana