Article Per Year (5 Year)
p-Index From 2020 - 2025
2.101
P-Index
This Author published in this journals
All Journal Jurnal Madani JURNAL ABDIMAS TRIDHARMA MANAJEMEN Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Syntax Fusion : Jurnal Nasional Indonesia Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal Pengabdian Kepada Masyarakat Governors Journal of Management Accounting, Tax and Production Journal of Citizen Research and Development
Effriyanti, Effriyanti
Unknown Affiliation
Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
Digitalisasi Laporan Keuangan sebagai Upaya Transparansi dan Akuntabilitas BUMDes Bebedahan Berkah Asih Handayani; Anisa, Anisa; Effriyanti, Effriyanti; Faozi, Khanif
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2025): Mei 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v5i1.3315

Abstract

BUMDes Bebedahan Berkah is an enterprise owned by the village of West Kaduagung, Cibadak sub-district, Lebak district, Banten. BUMDes Bebedahan Berkah is in the sector of rental services for shophouses located near the West Kaduagung Village Office. The BUMDes financial management is still done manually using a cash book, resulting in the risk of recording errors, calculations, and potential misuse of funds. As a result, many receivables are uncollectible, business development is hampered, and decision-making is difficult due to the absence of comprehensive financial reports. This activity aims to improve the financial management skills of BUMDes through training and assistance in financial management and reporting using the TAKABUMDes application. This activity succeeded in improving the skills and abilities of BUMDes management in managing finances and making financial reports, so that transparency and accountability have been achieved. Long-term success requires consistent effort, sufficient funding support, and close cooperation between stakeholders to ensure the sustainability of BUMDES.
The Influence of Profit Persistence, Capital Structure, and Dividend Policy on Earnings Quality Brilian, Britania Reskin; Effriyanti, Effriyanti
GOVERNORS Vol. 3 No. 2 (2024): August-November 2024 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i2.4418

Abstract

This research is motivated by the fact that currently profit is very important for investors and other users of financial reports to understand. Quality profits can be used to make the right decisions, therefore profits are still very important to discuss. This study aims to analyze the effect of profit persistence, capital structure, and dividend policy on earnings quality. This type of research is quantitative research with secondary data sources. The population in this study is 75 energy sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sample selection method used in this study is purposive sampling so that the final sample obtained by this method is 14 companies with 5 years of research obtained 70 data. The research results show that simultaneously the variables of profit persistence, capital structure and dividend policy have an effect on earnings quality. Then, partially, the earnings persistence and capital structure variables have no effect on earnings quality. Meanwhile, the dividend policy variable influences earnings quality. Based on the research results, it can be concluded that companies that have increasingly consistent profits and companies that use funds originating from debt will not influence the high or low quality of the profits produced by the company, while companies that have a higher dividend policy will have a higher quality of profits produced by the company.
The Influence of Environmental, Social, Governance and Capital Structure Performance on Financial Performance Fajar, Kemaludin Rahmat; Effriyanti, Effriyanti
GOVERNORS Vol. 3 No. 2 (2024): August-November 2024 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i2.4436

Abstract

This study aims to analyze the influence of Enviromental, Social and Governance (ESG), and capital structure on financial performace. This type of research is quantitative research with secondary data sources. The population in this study is financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sample selection method used in this study is purposive sampling wich undergoes  an outlier process, so that the final sample obtained is 10 companies. The result of the study shows that silmutaneously the variables of Enviromental, Social and Governance (ESG) and capital structure have an effect on financial performance. The result show that companies had high ESG scores and low capital structures can improve their financial performance. Then partially the Enviromental, Social and Governance (ESG) variables have an influence on financial performance. The result show that companies with high ESG scores have the potential to improve the company’s financial performance. Furthermore, the capital structure variable has no effect on financial performance. The result show that Bank companies with a large amount of debt cannot affect the company’s financial performance.
Analisis Pengaruh Metrik Berbasis Nilai terhadap Volatilitas Pengembalian Saham: Studi Empiris pada Perusahaan Non Keuangan di Bursa Efek Indonesia Effriyanti, Effriyanti
Jurnal MADANI: Ilmu Pengetahuan, Teknologi, dan Humaniora Vol 8 No 1: Maret 2025
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/madani.v8i1.420

Abstract

This study aims to analyze the relationship between Economic Value Added (EVA) and Market Value Added (MVA) value-based performance metrics on the volatility of stock returns in the Indonesian capital market, as well as identify the factors that moderate the relationship. Using a quantitative approach with panel data regression analysis, this study examined 150 non-financial companies listed on the Indonesia Stock Exchange during the period 2019-2023. The analysis was conducted using fixed effect and random effect models to test the relationship between EVA, MVA, and stock return volatility by controlling for company size, leverage, profitability, and industry effects. The results showed that EVA had a significant negative relationship with stock return volatility (β = -0.312, p < 0.01), indicating that companies with high economic value creation tend to have more stable stock returns. In contrast, MVA showed a positive but weaker relationship with volatility (β = 0.187, p < 0.05), suggesting that market-based metrics can amplify short-term price fluctuations. The combined model was able to explain 67.8% of the variance of stock return volatility and significantly outperformed traditional metrics. These findings make an important contribution to portfolio managers in building low-risk investment strategies and to company management in increasing shareholder value through sustainable value creation practices. Abstrak Penelitian ini bertujuan untuk menganalisis hubungan antara metrik kinerja berbasis nilai Economic Value Added (EVA) dan Market Value Added (MVA) terhadap volatilitas pengembalian saham di pasar modal Indonesia, serta mengidentifikasi faktor-faktor yang memoderasi hubungan tersebut. Menggunakan pendekatan kuantitatif dengan analisis regresi data panel, penelitian ini meneliti 150 perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Analisis dilakukan menggunakan model fixed effect dan random effect untuk menguji hubungan antara EVA, MVA, dan volatilitas pengembalian saham dengan mengontrol ukuran perusahaan, leverage, profitabilitas, dan efek industri. Hasil penelitian menunjukkan bahwa EVA memiliki hubungan negatif signifikan dengan volatilitas pengembalian saham (β = -0,312, p < 0,01), mengindikasikan bahwa perusahaan dengan penciptaan nilai ekonomi yang tinggi cenderung memiliki pengembalian saham yang lebih stabil. MVA menunjukkan hubungan positif namun lebih lemah dengan volatilitas (β = 0,187, p < 0,05), menunjukkan bahwa metrik berbasis pasar dapat memperkuat fluktuasi harga jangka pendek. Model gabungan mampu menjelaskan 67,8% varian volatilitas pengembalian saham dan secara signifikan mengungguli metrik tradisional. Temuan ini memberikan kontribusi penting bagi manajer portofolio dalam membangun strategi investasi berisiko rendah dan bagi manajemen perusahaan dalam meningkatkan nilai pemegang saham melalui praktik penciptaan nilai berkelanjutan. Kata Kunci: Matrik Berbasis Nilai, Votalitas Pengembalian Saham
Co-Authors Anisa Anisa Anjilni, Ratih Qadarti Asih Handayani Azzahrah, Kurnia Brilian, Britania Reskin Fajar, Kemaludin Rahmat Faozi, Khanif Lusia, Maria Gaby Oktiara, Karin PURWASIH, DESY Putri Rahmawati Putri, Amelia Nabilla Sanusi Sanusi Sugiyarti, Listya Susanti, Siska Maulina Syahirah, Nabilah Putri