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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Inovasi Bisnis (Inovbiz) Distribusi SEIKO : Journal of Management & Business Sketsa Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal YUME : Journal of Management Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Almana : Jurnal Manajemen dan Bisnis MABIS: Manajemen dan Bisnis JURNAL LENTERA BISNIS JENIUS (Jurnal Ilmiah Manajemen Sumber Daya Manusia) eCo-Buss Journal of Global Business and Management Review Prosiding National Conference for Community Service Project Management Studies and Entrepreneurship Journal (MSEJ) BERNAS: Jurnal Pengabdian Kepada Masyarakat Journal of Management - Small and Medium Enterprises (SME's) Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JWM (JURNAL WAWASAN MANAJEMEN) Jurnal Manajemen dan Pemasaran Jasa Media Bina Ilmiah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) EJOIN : Jurnal Pengabdian Masyarakat Social Engagement: Jurnal Pengabdian Kepada Masyarakat Asian Journal of Management, Entrepreneurship and Social Science Optimum: Jurnal Ekonomi dan Pembangunan Jurnal Dinamika Manajemen
Marheni, Dewi Khornida
Universitas Internasional Batam
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Journal : Almana : Jurnal Manajemen dan Bisnis

 1 
Analysis of Financial Stability Factors, Financial Targets, External Pressure, Inefficient Monitoring and Rationalization of the Financial Statements Fraud Dewi Khornida Marheni; Suryati Suryati
Almana : Jurnal Manajemen dan Bisnis Vol 5 No 2 (2021): August
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.948 KB) | DOI: 10.36555/almana.v5i2.1626

Abstract

Financial statements are a medium to provide useful information for stakeholders and parties involved. Correct information will help all parties to make the right decisions in carrying out economic or business activities. Fraud is common in the financial and non-financial industries today. Fraud in the financial industry is commonly referred to as financial statement fraud. Up to the third quarter of 2018, 36 banks indicated the occurrence of fraud. This study aims to examine the fraud triangle factor in detecting financial statement fraud. The object of this study uses 43 banking companies listed on the Indonesia Stock Exchange period 2015-2019. Analysis data was using panel regression analysis. The results show there is a significant relationship between financial stability and the rationalization of financial statement fraud. Meanwhile, financial targets, external pressure, and ineffective monitoring did not have a significant effect on financial statement fraud.
Factors Determining College Students’ Intention to use E-Wallets Dewi Khornida Marheni; Candy Candy; Julia Rahayu Putri; Marcelino Marcelino; Dhifira Annisa Widyasari
Almana : Jurnal Manajemen dan Bisnis Vol 6 No 2 (2022): August
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (316.228 KB) | DOI: 10.36555/almana.v6i2.1847

Abstract

E-Wallet users in Indonesia are experiencing explosive growth due to the ease of registration, ease of use, and exclusive promotions and offers available to E-Wallet users. E-Money or E-Wallet service providers also vary. Each has its characteristics, so this study aims to analyze the relationship between perceived usefulness, perceived ease of use, trust, and social influence on intentions to use electronic wallets in Batam International University students. The population in this study is Batam International University students with a sample of 250 using the rule of thumb theory. Data retrieval using primary data types and analyzed using multiple linear regression analysis. This study shows that perceived ease of use and social impact are positively significant on the intention to use E-Wallet. While the benefits and perceived trust do not show significance.
The Influence of GCG on Disclosure of ESG Scores of Companies Listed on the IDX Marheni, Dewi Khornida; Erick, Erick; Ramadani, Arienda Gitty; Wandi, Yulfis
Almana : Jurnal Manajemen dan Bisnis Vol 8 No 1 (2024): April
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v8i1.2460

Abstract

A sustainability report became one of the requirements for corporations to publish as one of the key factors of why the investor wants to invest in the corporation. In Indonesia, there is a regulation for corporations to implement sustainability. Along with good corporate governance, generated a good sustainability report. In Indonesia, approximately about 55% of the companies have published sustainability reports. Hence, this research is purposed to know the influence of good corporate governance in sustainability reports in Indonesia. This research uses a quantitative research design to collect numerical data to test the hypothesis. In this research, 54 companies listed on the IDX that had published sustainability reports for 5 consecutive years were used. In addition, the study collected secondary data from the selected companies' annual, financial, and sustainability news from 2017 to 2021. The results of this research indicate that board independence significantly affects the disclosure of the ESG Scores of companies included in the IDX index. As a result, the board independence of companies in Indonesia is one of the components that help improve ESG Scores' disclosures.
Analysis of the Influence of Corporate Social Responsibility and Corporate Governance on Financial Performance in Mining Companies Mediated by Green Innovation Marheni, Dewi Khornida; Cheristina, Cheristina; Candy, Candy
Almana : Jurnal Manajemen dan Bisnis Vol 8 No 3 (2024): December
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v8i3.2706

Abstract

Financial performance is influenced by several factors, namely corporate social responsibility and corporate governance, which are mediated by green innovation. This study uses a quantitative method. The data collection type for this research is secondary data. The sample used in the research consists of mining companies. The analysis method used in this study is Panel Regression. The purpose of this research is to analyze the effect of corporate social responsibility and corporate governance on financial performance mediated by green innovation. Financial performance is the dependent variable, corporate social responsibility and corporate governance are the independent variables, and green innovation is the mediating variable. The results of this study show that corporate social responsibility has a significant positive effect on financial performance. Corporate governance does not have a significant effect on financial performance. Green innovation did not successfully mediate the relationship between corporate social responsibility and corporate governance on financial performance.
Co-Authors Abner O nesimus Sijabat Ade Olivia Agus Susanto Alex Alex Alfred Joven Angelina Wulan Juniarty Angellyn Lim Anmelrina Anmelrina Antalius, Yosep Deki Ardi Hermanto Arienda Gitty Ramadani Arienda Gitty Ramadani Ayu Purnama Calvin Calvin Candy Candy Candy Candy, Candy Cheristina, Cheristina Cindy Ellysa Cindy Ellysa Cing Mei Cruz II, Roque B. Darvin Darvin Desi Mulyati Dessy Aliandrina Dhifira Annisa Widyasari Dhifira Annisa Widyasari Dhifira Annisa Widyasari Diana Diana Diana Merliana Rahman Eddy Oktarianto Ellen Ellen Eni Valentina Enje Aprilla Erick, Erick Evelyn Evelyn Evelyn Fanesha Nissy Kusweanto Firman Adiyasa Fitri Sembiring Milala Grace Geovanni Gracia Melani Greece Agustin H, Andre Steven Hashim, Hanini Ilyana Che Helen Tan Hendry Hendry Heri Hartono Herman Herman Hery Haryanto Hery Haryanto Hesniati Hesniati Hesniati, Hesniati Ibrahim, Mukdad Isnaini Nuzula Agustin Jeffri Winardy Jenny, Jenny Jevfri Jevfri Jimmy Cung Joey Joey Jofia, Nurul Johny Budiman Joycelin Joycelin Julia Rahayu Putri Julianto Julianto Junita Junita Kelvin Kelvin Kwek Kendri Setiawan Kristina Kristina Kwek, Kelvin Laurent Aranathasya Selay Leonardo Christofher Lindawati Lindawati Lusi Lusi Lydia Desrita Marcelino Marcelino Marthin, Ricko Maudy Febrianna Meillverrani Erline Mellitania Surya Mentari Indah Sari Michelle Selvia Liu Milenia Ong Mirza Salman Pahlavi Muhammad Taufik Ong, Milenia Putra, Edy Yulianto Ramadani, Arienda Gitty Rano Ardiansyah Ratih Anggraini Ratih Anggraini, Ratih Ricky Wijaya Rieza Melinda Rivaldo Fariadi Ivanda Robin Robin Salim, Silvia Satya Satya Selvia Eka Marliana Sepbianto Sepbianto Serina, Serina Shellin Shellin Shelvi Shelvi Sherry Sherry, Sherry Shirley Feblicia Silvy Gresia Stella Yosephine Suryati Suryati Susanti Susanti Suwandi Suwandi Syelen Syelen Tazkia, Putri Tri Anggi Astuti Valentina, Cindy Vanni Valentina Veronica Veronica Viviani Viviani Wandi, Yulfis Widiyanti, Riski Wijaya, Cynthia Anna Wily Wily Winardy, Jeffri Wisnu Yuwono Yandi Suprapto Yanni Yanni Yulfiswandi, Yulfiswandi