Article Per Year (5 Year)
p-Index From 2021 - 2026
8.988
P-Index
This Author published in this journals
All Journal Journal of Accounting and Investment Jurnal Manajemen Teori dan Terapan Jurnal Inovasi Bisnis (Inovbiz) Distribusi SEIKO : Journal of Management & Business Sketsa Bisnis JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EQIEN - JURNAL EKONOMI DAN BISNIS 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 Manajerial JURNAL LENTERA BISNIS eCo-Buss Dinasti International Journal of Education Management and Social Science 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) 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
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 64 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 64 Documents
Search

 3   4   5   6   7 
ESG and firm performance: The moderating role of gender diversity Marheni, Dewi Khornida; Sherry, Sherry; Yulfiswandi, Yulfiswandi
Optimum: Jurnal Ekonomi dan Pembangunan Vol. 14 No. 1 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/optimum.v14i1.8647

Abstract

Disclosure of ESG from companies around the world has experienced a drastic increase, this phenomenon is also accompanied by an increase in socially responsible investment. This study investigates the moderating role of gender diversity in the relationship between the individual dimensions of ESG (environmental disclosure, social disclosure, and governance disclosure) and the company’s performance (Tobin's Q) in IDX companies. The research design is causal-explanatory. Based on the theory of previous findings, hypotheses were developed and tested by applying panel data regression to 42 IDX companies in the period of 2017 to 2021. The results found that disclosure of governance had a significant negative effect on company performance as measured by Tobin's Q. Moderation of gender diversity plays a role in weakening the relationship between governance disclosure with company performance. Several managerial implications are proposed based on this research. Managers may consider other ways to address stakeholder concerns about environmental and social performance. Indonesian policymakers can authorize regulations regarding ESG disclosure requirements to boost firm performance and lead to economic stability.
Perancangan, Pembukuan dan Pembuatan Modul Laporan Keuangan pada UMKM Gowes Store Premium Kelvin; Marheni, Dewi Khornida
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

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

Abstract

Gowes Store Premium adalah sebuah toko sepeda yang didirikan pada bulan Februari 2020. Sebagai UMKM tentunya Gowes Store Premium membutuhkan laporan keuangan sebagai indikator dalam perkembangan usahanya. Terdapat beberapa masalah yang mengganggu kinerja keuangannya seperti ketidaksesuaian antara aktiva dan pasiva dalam neraca sistem akuntansi GF-Akuntansi yang digunakan. Selain itu, nilai aset tetap yang tercatat dalam sistem tidak mencerminkan total aset sebenarnya. Catatan hutang dan piutang dalam GF-Akuntansi juga tidak selaras dengan transaksi dalam nota. Pelaksanaan pengabdian kepada masyarakat di Gowes Store Premium ini bertujuan untuk merancang laporan keuangan lengkap yang diharapkan dapat menjadi dasar pengambilan keputusan yang lebih akurat. Metode pengumpulan data yang digunakan adalah dengan melakukan wawancara langsung dengan supervisor Gowes Store Premium, serta melakukan observasi di lokasi untuk mengumpulkan dokumentasi. Luaran kegiatan pengabdian kepada masyarakat ini berupa laporan aset tetap, laporan hutang dan piutang, laporan laba rugi dan laporan posisi keuangan menggunakan Microsoft Excel & GF-Akuntansi. Selain rancangan laporan keuangan, modul panduan penggunaan GF-Akuntansi juga akan dibuat sebagai panduan untuk menghindari kesalahan pembukuan kedepannya. Hasil luaran dari pengabdian kepada masyarakat ini dirasa memuaskan oleh pemilk dan akan terus diterapkan dalam UMKM.
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.
PENERAPAN SISTEM LAPORAN KEUANGAN SALON WEIXING DENGAN MENGGUNAKAN APLIKASI MICROSOFT ACCESS kwek, kelvin; Marheni, Dewi Khornida
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 10: Maret 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v3i10.7412

Abstract

Salon Weixing yang merupakan salah satu usaha Mikrom Kecil dan Menengah (UMKM) di Kota Batam yang berlokasi di Nagoya Business Centre, UMKM Salon Weixing yang sama seperti pada salon umumnya yang menawarkan jasa potong rambut, cuci rambut, cat rambut rambut (creambath), hair perm, hair treatment dan juga Spa rambut. Selain berfokus pada jasa-jasa yang ditawarkan salon Weixing juga menawarkan beberapa produk perawatan rambut seperti, shampoo, conditioner, serum rambut, dan juga hair tonic. Usaha salon ini telah berdiri sejak 2006 hingga saat ini, pemilik UMKM masih mencatatkan laporan keuangannya masih dengan teknik manual. Tujuan dari kegiatan ini adalah untuk merancang sistem pencatatan laporan keuangan dalam kegiatan sehari-harinya dengan menggunakan aplikasi Microsoft Access. Dengan hasil kegiatan pengabdian yang dijalankan bahwa seluruh progress berjalan dengan baik dan lancar, yang dimana penulis dapat merancang sebuah sistem pencatatan yang sesuai dengan kebutuhan yang dibutuhkan oleh pemilik UMKM.
Faktor-Faktor yang Mempengaruhi Investment Decision pada Investasi Properti di Kota Batam Marheni, Dewi Khornida; Anmelrina
SKeTsa Bisnis (e-jurnal) Vol 8 No 1 (2021)
Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jsb.v8i1.2301

Abstract

Abstract This paper aims to examine factors influencing investment decision in properties in Batam. The intended factors are anchoring, overconfidence, herding, and regret aversion. Purposive sampling method were used in this paper to take samples. 330 questionnaires were distributed to property investors in Batam, but only 246 questionnaires or around 74.54% datas were used to be primary data in generating the analysis which will be calculated using multiple linear regressions by SPSS version 24 software. Among the various factors, the results revealed that anchoring, overconfidence, and regret aversion have significantly positive influence towards property investment decision in Batam. Regret aversion has significantly negative influence towards property investment decision in Batam. This paper can be useful for investors, especially those investing in property sector in Batam.. Keywords: investment decision, anchoring, overconfidence, herding, regret aversion, property. Abstrak Penelitian ini bertujuan unuk mengetahui faktor anchoring, overconfidence, herding, dan regret aversion dapat memberikan kepengaruhan terhadap investment decision properti di Batam. Metode purposive sampling dipilih oleh peneliti untuk mengambil sampel yaitu dengan teknik yang sudah ditentukan terlebih dahulu berdasarkan maksud dan tujuan penelitian Dari 330 kuesioner yang didistribusikan secara langsung kepada investor properti di Batam, peneliti mendapatkan 246 kuesioner atau sebesar 74.54% data yang layak diolah dan dijadikan sebagai data utama untuk dihitung serta dianalisa menggunakan regresi linier berganda melalui software SPSS versi 24.. Hasil yang disimpulkan dari analisa penelitian adalah anchoring, overconfidence dan herding memiliki signifikansi positif terhadap investment decision properti di Batam. Regret aversion memiliki signifikansi negatif terhadap investment decision properti di Batam. Penelitian ini dapat membantu investor dalam mengambil keputusan investasi properti khususnya di Batam Kata Kunci: Keputusan investasi, anchoring, overconfidence, herding, regret aversion, property.
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE MEDIATED BY GREEN HUMAN RESOURCE MANAGEMENT Dewi Khornida Marheni; Kelvin Kwek; Arienda Gitty Ramadani
Media Bina Ilmiah Vol. 18 No. 9: April 2024
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33758/mbi.v18i9.762

Abstract

This study focuses on analyzing the implementation of Corporate Social Responsibility (CSR) strategies with a role through Green Human Resource Management (GHRM) on financial performance in hotels. The surveys were distributed via Google Forms to HR Managers, Front Office Managers, and Front Desk staff from luxury hotels in Batam City. This study utilized a one-shot study sampling approach, collecting data simultaneously over a specified period, aligning with the problem at hand. The analysis method employed in this study is Structural Equation Modeling (SEM) using the software called Smart-PLS. The test results indicate that customer value does not significantly affect financial performance. Furthermore, the results also reveal that society does not have a significant effect on performance. The insignificance of the CSR dimension concerning society and customers is noted regarding financial performance. The impact of implemented CSR activities by luxury hotels in Batam City has not been uniformly felt, possibly due to the influence of the Covid-19 pandemic, which has significantly impacted financial performance. However, when testing using other CSR dimensions, it is observed that GHRM has a positive impact on the financial performance of luxury hotels in Batam City
Strategi Pengembangan Potensi Wisata sebagai Upaya Peningkatan Eksistensi Ekowisata dan Meningkatkan Ekonomi Masyarakat pada Desa Wisata Kampung Terih Anggraini, Ratih; Marheni, Dewi Khornida
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.3277

Abstract

Salah satu dampak dari penyebaran covid-19 adalah transformasi trend berwisata dari pariwisata massal menjadi pariwisata alternatif. Selain itu, issue tujuan pembangunan berkelanjutan dalam bidang pariwisata menjadi hal yang disorot oleh pelaku kepentingan dalam bidang pariwisata. Tourism Village adalah warna baru dalam berwisata yang tengah muncul dan menjadi trend bagi sebagian besar turis yang akhirnya memutuskan untuk mengambil wisata pedesaan sebagai pilihan berlibur dibandingkan wisata perkotaan. Hal ini menjadi perhatian penting bagi para pengelola desa wisata untuk menyusun strategi dalam mengembangkan desa wisata yang akan berdampak bagi peningkatan ekonomi masyarakat di suatu wilayah sebagai tujuan dari pembangunan berkelanjutan. Penelitian ini mengambil studi kasus di desa wisata kampung terih dengan menggunakan pendekatan kualitatif dengan metode observasi lapangan, kajian pustaka, melakukan wawancara yang mendalam terhadap pengelola desa wisata Kampung Terih, dan Focus Group Discussion (FGD) dengan para pemangku kepentingan pada desa wisata kampung terih. Analisis SWOT juga dilakukan untuk menyusun strategi yang dapat memberikan efek positif terhadap pengembangan Desa Wisata dengan melihat potensi lokal sebagai kekuatan yang dimiliki oleh desa wisata. Hasil dari penelitian ini menunjukkan bahwa desa wisata Kampung Terih harus menyusun strategi dalam memperbaiki tata kelola desa, perancangan sosial media sebagai pemasaran desa, dan revitalisasi sarana dan prasarana desa untuk meningkatkan kunjungan wisatawan agar ekonomi masyarakat terus bertumbuh dan menjadi pilar utama dalam pengembangan sebuah desa.
Navigating Digital Credit: How Risky Indebtedness Behavior and Impulsive Buying Shape Buy-Now-Pay-Later Intention? Hesniati, Hesniati; Phangestu, Steffany Jessica; Marheni, Dewi Khornida; Arviano, Hengky
Jurnal Manajemen Teori dan Terapan| Journal of Theoretical and Applied Management Vol. 18 No. 3 (2025)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jmtt.v18i3.77543

Abstract

Objective: This study examines the psychological factors influencing consumers’ intention to use Buy Now Pay Later (BNPL) services, focusing on the roles of risky indebtedness behavior, impulsive buying, and attitude toward credit, while exploring gender-based differences. Design/Methods/Approach: Drawing on the Theory of Planned Behavior and Self-Regulation Theory, data were collected from 401 BNPL users using an online survey. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) and multigroup analysis by gender. Findings: Risky indebtedness behavior, impulsive buying, and attitude toward credit significantly influence BNPL intention, with attitude serving as a key mediator. Impulsive buying indirectly affects BNPL intention through risky indebtedness and attitude toward credit. The multigroup analysis reveals that male consumers’ BNPL intention is more strongly influenced by impulsive buying, whereas female consumers’ intention is driven primarily by risky indebtedness behavior through attitude toward credit. Originality/Value: This study contributes to behavioral finance research by integrating TPB and SRT to explain BNPL adoption behavior. It offers new insights into how gender differences shape the psychological mechanisms in credit-based consumption. Practical/Policy implication: BNPL providers should tailor strategies such as targeted spending alerts and marketing campaigns to address behavioral differences across gender groups. Regulators should focus on enhancing digital financial literacy and self-regulation awareness, ensuring transparent product information, enforcing spending limits, and integrating educational programs to mitigate risky indebtedness and impulsive buying behaviors.
Assessing the moderating role of geopolitical risk in the nexus between ESG performance and stock price crash risk: a GMM approach Agustin, Isnaini Nuzula; Tan, Michelle; Marheni, Dewi Khornida
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.26923

Abstract

Research aims: Amid rising global geopolitical upheaval, geopolitical risks progressively influence market volatility, particularly in Indonesia. This study examined the relationship between sustainable performance and stock price crash risk (SPCR), with geopolitical risk as a moderating variable.Design/Methodology/Approach: Data were collected from companies with environment, social, and governance (ESG) scores in the Refinitiv database over 2019-2023, resulting in 236 observations. Data analysis was conducted using the system generalized method of moments (GMM) approach, effectively addressing small sample size and endogeneity.Research findings: ESG performance imposed a negative and significant impact on SPCR. Furthermore, integrating ESG and geopolitical risk could reduce a stock market crash risk. A robustness test using coarsened exact matching provided consistency in these results.Theoretical contribution/Originality: This study introduces geopolitical risk as a moderating variable in the ESG-SPCR relationship, an area underexplored in current literature, particularly within Indonesia’s stock market. The results support the buffering hypothesis, reinforcing the need to incorporate geopolitical risk assessment while mitigating market crashes through ESG practices.Practitioner/Policy implication: Insights from this study guide policymakers and investors in mitigating market risks by integrating ESG performance and geopolitical risk assessment, particularly in environmental management,Research limitation/Implication: Reliance on a single ESG rating source may limit generalizability. Future research should incorporate multisource databases to capture measurement divergence.
Co-Authors Abner O nesimus Sijabat Ade Olivia Agus Susanto agustin, isnaini nuzula Alex Alex Alfred Joven Aliandrina, Dessy Angelina Wulan Juniarty Angellyn Lim Anmelrina Anmelrina Ardi Hermanto Arienda Gitty Ramadani Arienda Gitty Ramadani Arviano, Hengky Ayu Purnama Calvin Calvin Candy Candy Cheristina, Cheristina Cindy Ellysa Cindy Ellysa Cing Mei Cruz II, Roque B. Darvin Darvin Davin Ewaldo Desi Mulyati 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 Ewaldo, Davin Fanesha Nissy Kusweanto Ferawati Firman Adiyasa Fitri Sembiring Milala Grace Geovanni Gracia Cindy Carlina 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 Jeffri Winardy Jennifer, Fion 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 Phangestu, Steffany Jessica Ramadani, Arienda Gitty Rano Ardiansyah 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 Suyono Saputra Suyono Saputra Syelen Syelen Tan, Michelle 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