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All Journal Jurnal Mudarrisuna: Media Kajian Pendidikan Agama Islam Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat JCRS (Journal of Community Research and Service) Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Agroprimatech Jurnal Agroplasma EDUTEC : Journal of Education And Technology Jurnal Pengabdian UNDIKMA VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Forum Bisnis dan Kewirausahaan Cybernetics: Journal of Research and Educational Studies Ilomata International Journal of Social Science Bima Abdi: Jurnal Pengabdian Masyarakat Studi Ilmu Manajemen dan Organisasi JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Informatics and Enginering Dedication Journal Of Human And Education (JAHE) Publikasi Riset Mahasiswa Akuntansi Publikasi Hasil Pengabdian Kepada Masyarakat. Home Ec QISTINA: Jurnal Multidisiplin Indonesia RADIKULA: Jurnal Ilmu Pertanian Contributions of Central Research Institute for Agriculture JGK (Jurnal Guru Kita) MDP Student Conference Journal of Economics and Management Scienties Smart Humanity: Jurnal Pengabdian Masyarakat
Khairani, Siti
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Pengaruh Good Corporate Governance dan Green Accounting terhadap Nilai Perusahaan Putri, Tiara Aisyah; Khairani, Siti
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15207

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) disclosure through the managerial ownership mechanism and Green Accounting on firm value in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample was selected using a purposive sampling technique, resulting in 28 companies. Data analysis was conducted using multiple linear regression analysis. The results indicate that GCG disclosure through the managerial ownership mechanism has no significant effect on firm value, while Green Accounting has a significant effect on firm value.
Pengaruh Kinerja Perusahaan dan CSR Terhadap Nilai Perusahaan Perbankan Periode 2021-2024 Saputra, Jerry; Khairani, Siti
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15385

Abstract

This study aims to determine the Effect of Company Performance and CSR on Company Value (Study in the Banking Sector listed on the IDX for the period 2021-2024. In this study the research method used is a quantitative research method. The population of this study is companies in the Banking Sector listed on the Indonesia Stock Exchange (IDX) from 2021-2024. The sample in this study was obtained using a purposive sampling technique totaling 31 companies in the Banking Sector. The data analysis technique used in this study is multiple linear regression. The results of the study show that ROA has a positive and significant effect on PBV, CSRD has no effect on PBV.
Digitalisasi Akuntansi dan Pengelolaan Keuangan Usaha Kecil Menengah (UKM) Putri, Karin Chlarista; Khairani, Siti
MDP Student Conference Vol 5 No 1 (2026): The 5th MDP Student Conference 2026
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v5i1.15442

Abstract

This study aims to analyze the effect of accounting digitalization on the financial management of Small and Medium Enterprises (SMEs), with financial literacy as a moderating variable in Palembang City. The study employs a quantitative approach with a correlational research design. Data were collected through questionnaires distributed to 121 SME owners located in Sukarami, Ilir Timur I, and Ilir Timur II districts. Data analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS software. The results indicate that accounting digitalization has a positive and significant effect on SME financial management. In addition, financial literacy also has a positive and significant effect on SME financial management. The moderation analysis shows that financial literacy moderates the relationship between accounting digitalization and financial management with a weakening effect. This finding suggests that at higher levels of financial literacy, SMEs tend to be less dependent on accounting digitalization. This study emphasizes the importance of balancing the implementation of accounting technology with the enhancement of financial literacy among SME owners.
THE COMPANY SIZE AND PUBLIC ACCOUNTING FIRM QUALITY ON FINANCIAL REPORTING FRAUD Kurnia, Rahma; Khairani, Siti
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 7 No 1 (2026): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v7i1.14791

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan kualitas kantor akuntan publik (KAP) terhadap kecurangan laporan keuangan pada perusahaan sektor infrastruktur yang terdaftar di bursa efek indonesia (BEI) periode 2022-2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan. sampel penelitian terdiri dari 41 perusahaan dengan total 123 observasi yang dipilih menggunakan metode purpose sampling. kecurangan laporan keuangan diukur menggunakan beneish M-Score, sedangkan analisis data dilakukan dengan regresi logistik. This study aimed to analyze the effect of firm size and public accounting firm (PAF) quality on financial statement fraud in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. This research used a quantitative approach with secondary data obtained from annual financial statements. The sample consisted of 41 companies with 123 observations selected using purposive sampling. Financial statement fraud was measured using the Beneish M-Score, and data were analyzed using logistic regression.
Co-Authors Aditia, Muhammad Khaibar Putra afrianti, Suratni Agustina, Trifena Ahmad Mukhlis, Ahmad Amir, Saiful Angelica, Stevania Anwar Anwar Apriani, Juwita Arisman, Anton Budianti, Yusnaili Budiyanti, Yusnaili Cristian, Shelin Depari, Nelfita Rizka S Dewi Novina Sukapiring, Dewi Novina Dien Novita Dini Novita Sari Edi Surya, Edi Edy Sigit Sutarta Erwin Nyak Akoeb, Erwin Nyak Fatimah Zahara Feriyani, Feriyani Florina Yanti, Sisilia Fransiska Prihatini Sihotang, Fransiska Fransiska, Julita Halimul Bahri Harahap, Siti Nurlani Hartati, Ery Hasiani, Irma Hasibuan, Rabita Hanum Hellen, Hellen Indin, Mardiah Kasfar, Fidel Kathryn Sugara Keristin, Usnia Wati Kesuma, Dorie P. Khairany, Saskia Jamilah Khalidy, Furqan Kms. Muhammad Amin Fauzi Kristiana kristiana Kurnia, Rahma Kusuma, Dorie P. Lestari, Widiya Indah Lisa Hermawati Lisa Hermawati Lubis, Ruhilah Malik, Shahib Hibatullah Manihuruk, Waldio Marshanda, Sherly Megawati - Mendrofa, Jessycha Milawati Milawati Mira Yona Murdani, Muhammad Nasution, Muhammad Farhan Ndona, Yacobus Ningtyas, Gitari Dyah Nova, Gitta Destalya Adrian Novianti, Lily Novianty, Lily Nurhayati Nurhayati Nyimas Artina Pasaribu, Rosida Minta Ito Pinem, Laura Juita Purba, Tebe Holo Putri Aprilia Putri, Karin Chlarista Putri, Nurmila Eka Putri, Tiara Aisyah Rezky, Sri Riswanti Sigalingging Rizka S. Depari, Nelfita Romi Fahri S. Sugiharto Safira, Cut Sapri sapri sapri Saputra, Jerry Sari Sembiring, Riani Sarumaha, Demonius Sembiring, Juhardi Sembiring, Riani Sari Sigalingging, Candra Sihombing, Evi Sijabat, Bernike Herawati Silalahi, Yulianda Ghrace Simbolon, Heri Yusuf Siregar, Hanafi Sitepu, Yuni Larasanti Nurhasanah Br Sri Yunita Suryananda, Leonardi Syarifah Syarifah, Syarifah T. Sabrina Tarigan, Tambar Malem Tasya, Tasya Utami, Khairuna Wahono, Wahyu Wahyu Sudrajat Wandari, Ayu Wardani Siregar, Tuti Wijaya, Christopher Wildansyah lubis, Wildansyah Winara Winara Yuliana, Linna Zuliati, Septiarini