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All Journal Jurnal Madani EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JURNAL ABDIMAS TRIDHARMA MANAJEMEN Abdimisi 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 JURDIASRA Aktivitas Jurnal Ilmiah Akuntansi
Effriyanti, Effriyanti
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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
Effect of Audit Quality, Geographic Diversification, Industry Diversification, Ownership Structure, and Audit Engagement Period on Earnings Management Prastitasari, Tia Maudi; Effriyanti, Effriyanti
EAJ (Economic and Accounting Journal) Vol. 4 No. 2 (2021): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i2.y2021.p155-169

Abstract

This research is quantitative research with the descriptive method, the data used are secondary data in the form of financial reports that contain numbers and then tested and describe or provide an overview of these results. This study aims to see the effect of audit, geographic diversification, industry diversification, ownership structure, and audit engagement period on earnings management in manufacturing companies listed on the IDX for the 2017-2019 period. The population in this study were 118 companies. The sampling technique used purposive sampling and obtained 18 companies with a research period of 3 years (2017-2019) in order to obtain 54 sample data. The results showed that audit quality had a negative and significant effect on management earnings, geographic diversification had no effect on management earnings, industry diversification had no effect on earnings management, ownership structure, both institutional ownership and managerial ownership had no effect on earnings management, and audit tenure had a positive effect. and significant to earnings management. Simultaneously audit quality, geographic diversification, industry diversification, ownership structure and audit engagement period have a joint influence on earnings management in manufacturing companies listed on the IDX in 2017-2019.
Pengaruh Kepemilikan Institusional, Modal Intelektual, Corporate Social Responsibility dan Manajemen Risiko Terhadap Nilai Perusahaan Ismanto, Juli; Effriyanti, Effriyanti
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p127-141

Abstract

This study examines the effect of institutional ownership, intellectual capital, corporate social responsibility (CSR), and risk management on company value in 14 banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 using panel data regression analysis. The results indicate that institutional ownership has no significant effect, while intellectual capital has a negative effect, and CSR and risk management have a positive effect on firm value. The practical implications of these findings emphasize the need to optimize communication strategies to change the market's negative perception of intellectual capital investment, strengthen the implementation of sustainable CSR to build stakeholder loyalty and investor confidence, integrate risk management into business strategies to reduce uncertainty and increase transparency, and focus on internal governance mechanisms and regulatory oversight as a substitute for the role of institutional investors in the banking industry
Pengenalan Dasar Akuntansi dan Legalitas Usaha EMKM guna Perluasan Segmen Pasar bagi Pelaku UMKM di Desa Pagedangan Effriyanti, Effriyanti; Rahma Maulidia; Eko Sudarmanto; Citra Puspa Permata; Ibnu Aswat; Afridayani; Sri Rahayu; Yuliana
Jurnal Abdi Masyarakat Nusantara Vol. 2 No. 1 (2024): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v2i1.55

Abstract

Business legality is very important for a company to be able to operate safely and comfortably. Similarly, the recording and reporting of financial transactions is clean and in line with standards. However, not all MSMEs have business legality and transaction records that are neat and in accordance with accounting standards. Based on this background, lecturers from various universities and under the auspices of the professional organisation ICMA have collaborated to organise a community service in the form of an introduction to basic accounting and EMKM business legality for the expansion of the market segment for market segment for MSME actors in Pagedangan village. It is hoped that with the knowledge of business legality and with proper and standard accounting records, the MSMEs in Pagedangan Village will be able to expand their market share and progress in the future.
Strengthening Collaboration Networks: Building an Innovation Ecosystem for MSMEs in the Start Up Era Oktavianna, Rakhmawati; Taha, Roshaiza; Icih, Icih; Kohar, Abdul; Lestari, Baiq Anggun Hilendri; Setiyorini, Wahyu; Hendrayanti, Silvia; Pratama, Aryan Agus; Effriyanti, Effriyanti; Sugiyarti, Listya
Abdimisi Vol. 5 No. 2 (2023): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v5i2.44548

Abstract

Innovation has so far been studied mainly in high-tech companies, but MSMEs are no less able to innovate in their businesses. MSMEs carry out innovations, especially those related to the market, such as meeting customer demands or competing with competitors. Their biggest challenge in innovating is selling variations that are easy to imitate because competitors are very quick to imitate. However, MSMEs must remain focused on innovation, one way is by collaborating to improve their business. At the community service held on Thursday 2 May 2024, together with several universities both from within and outside the country, we lecturers provided knowledge on how MSMEs can improve their businesses through collaboration. The MSMEs who attended were also able to share what obstacles they had faced so far. In the future, it is hoped that this service to the community will continue and be sustainable. Abstrak Inovasi selama ini telah banyak dipelajari terutama di perusahaan-perusahaan teknologi tinggi, namun Usaha Mikro, Kecil, dan Menengah (UMKM) juga tidak kalah mampu untuk berinovasi dalam bisnis mereka. UMKM melakukan inovasi, terutama yang berkaitan dengan pasar, seperti memenuhi permintaan pelanggan atau bersaing dengan kompetitor. Tantangan terbesar mereka dalam berinovasi adalah menjual variasi yang mudah ditiru karena kompetitor sangat cepat menirunya. Namun, UMKM harus tetap fokus pada inovasi, salah satu cara adalah dengan berkolaborasi untuk meningkatkan bisnis mereka. Pada kegiatan pengabdian masyarakat yang dilaksanakan pada hari Kamis, 2 Mei 2024, bersama dengan beberapa universitas baik dari dalam maupun luar negeri, kami para dosen memberikan pengetahuan tentang bagaimana UMKM dapat meningkatkan bisnis mereka melalui kolaborasi. UMKM yang hadir juga dapat berbagi kendala yang mereka hadapi sejauh ini. Di masa depan, diharapkan pengabdian kepada masyarakat ini dapat berlanjut dan berkelanjutan. Kata Kunci: Memperkuat Kolaborasi, Ekosistem Inovasi, dan Era Start-Up.
Pengaruh Penerapan Green Accounting Terhadap Profitabilitas Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021) Riswanti, Riswanti; Effriyanti, Effriyanti
AKTIVITAS Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2023): AKTIVITAS
Publisher : Prodi Akuntansi Universitas Pamulang PSDKU Serang

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

Abstract

Memasuki masa pemulihan dari covid-19, setiap perusahaan akan kembali berlomba-lomba untuk mendapatkan laba yang sebesar-besarnya. Banyak cara yang dapat ditempuh oleh perusahaan untuk mendapatkan profit yang tinggi salah satunya dengan mengelola lingkungan sekitar melalui kegiatan green accounting. Namun, di Indonesia masih banyak perusahaan yang tak memperhatikan keadaan lingkungan sekitar baik dari langkah pencegahan atau perawatan terhadap lingkungan yang rusak akibat kegiatan produksi perusahaan. Green accounting dapat dilihat dari berbagai aspek, salah satunya dengan kinerja lingkungan dan biaya lingkungan. Dengan adanya profitabilitas, perusahaan dapat menerapkan green accounting dan mendapatkan profit yang lebih tinggi lagi. Tujuan penelitian ini untuk mengetahui apakah green accounting memiliki pengaruh terhadap profitabilitas perusahaan. penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Populasi dalam penelitian ini sebanyak 156 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Sampling dalam penelitian ini menggunakan teknik pengambilan sampel berupa purposive sampling, yaitu sebanyak 23 perusahaan. Hasil penelitian ini menunjukkan bahwa green accounting memiliki pengaruh terhadap profitabilitas perusahaan. Kata Kunci : Green Accounting, Profitabilitas Perusahaan
Co-Authors Abdul Kohar Afridayani Anisa Anisa Anjilni, Ratih Qadarti Aryan Agus Pratama Asih Handayani Azzahrah, Kurnia Brilian, Britania Reskin Citra Puspa Permata Fajar, Kemaludin Rahmat Faozi, Khanif Ibnu Aswat Icih, Icih Ismanto, Juli Lestari, Baiq Anggun Hilendri Lusia, Maria Gaby Oktavianna, Rakhmawati Oktiara, Karin Prastitasari, Tia Maudi PURWASIH, DESY Putri Rahmawati Putri, Amelia Nabilla Rahma Maulidia Riswanti, Riswanti Sanusi Sanusi Setiyorini, Wahyu Silvia Hendrayanti SRI RAHAYU Sudarmanto, Eko Sugiyarti, Listya Susanti, Siska Maulina Syahirah, Nabilah Putri Taha, Roshaiza Yuliana Yuliana