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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Proaksi Value: Jurnal Manajemen dan Akuntansi JAF- Journal of Accounting and Finance JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Muhammadiyah Manajemen Bisnis (JMMB) Journal of Accounting and Finance Management (JAFM) Jurnal Pendidikan Siber Nusantara Journal of Innovative and Creativity Jurnal Humaniora, Ekonomi Syariah dan Muamalah Jurnal Siber Transportasi dan Logistik Siber International Journal of Digital Business Greenation International Journal of Economics and Accounting Dinasti Information and Technology Dinasti Accounting Review
Annisa Fitri Anggraeni
Faculty Of Economics And Business, Winaya Mukti University, Bandung, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Effect of Competency, Motivation and Work Discipline on Employee Performance (Study on Room Division V Hotel Bandung Employees) Sumina, Mina; Komar Priatna, Deden; Fitri Anggraeni, Annisa
Dinasti Accounting Review Vol. 1 No. 2 (2023): Dinasti Accounting Review (October - December 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i2.1047

Abstract

The purpose of this study was to analyze the influence in competence, motivation, and work discipline on employee performance of Room Division V Hotel Bandung both simultaneously and partially. The research method used is descriptive and verification analysis using Likert scale with ordinal measurement.. Testing the validity and reliability used is the Product Moment correlation approach from Person, with saturated sample design of 35 respondents. Whereas the data analysis technique uses statistical data analysis with path analysis formula. The ordinal scale data are transformed into interval scale data through Successive Interval Method. Based on the results of hypothesis testing, it can be seen that competence, motivation, and work discipline simultaneously have a real and positive influence on employee performance at 59.5% while the remaining 40.5% are influenced by other variables. Partial testing revealed that competence not had a significant on employee performance work motivation had had a significant on employee performance with an effect of 25.5%, and work discipline had a significant and positive effect on employee performance with an effect of 51.5%.
The Influence of Teaching Experience and Motivation on Teacher Performance in Learning at SMPN 18 Bandung Yunia, Leni; Roswinna, Winna; Fitri Anggraeni, Annisa
Dinasti Accounting Review Vol. 1 No. 2 (2023): Dinasti Accounting Review (October - December 2023)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v1i2.1048

Abstract

In the world of education, the Covid-19 pandemic has made learning impossible to be carried out face-to-face, so the Ministry of Education and Culture in collaboration with the Ministry of Religion, the Ministry of Transportation and the Ministry of Health, has created an online learning policy (online). However, this is a very big and very difficult challenge, because Indonesia has a large area with thousands of islands spread from Sabang to Merauke, not all of which are accessible by today's technology. Based on the results of research and data analysis on teaching experience and motivation towards teacher performance that have been presented in Chapter IV previously, it can be concluded that teacher teaching experience has a percentage of questionnaire results of 84.43% which is categorized as good because it is in the interval of 80% - 90%. With the highest value on question item no. 5, namely being able to create heterogeneous groups because they know the level of student understanding. Meanwhile, what needs to be improved is the experience in creating learning media to help student understanding because it has the lowest value of 75%. The percentage of the influence of teacher teaching experience on teacher performance is less influential because the p value (0.644)> 0.05. Meanwhile, the level of teacher teaching motivation has a percentage of questionnaire results of 88.96% which is categorized as very good because it is in the interval of 81% - 90%.
The Effect of Information Technology Utilization and Internal Control on Regional Financial Information Systems and Their Impact on The Quality of The Financial Statements of The Riau Islands Provincial Government Wahyu Saputra, Okta; Fitri Anggraeni, Annisa; Roswinna, Winna
Dinasti Information and Technology Vol. 1 No. 3 (2024): Dinasti Information and Technology (January 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dit.v1i3.989

Abstract

Several things that influence agency performance are the use of information technology and internal control. Information technology and physical internal control are two different things, but IT can be used as a tool to make it easier to carry out internal control and that does not mean that without IT internal control cannot be carried out, it can still be carried out, it's just that with IT it will be much easier because there are things - things that are difficult to achieve by manual internal control. The aim of this research is to examine the influence of the use of information technology and internal control on the regional financial information system and its impact on the quality of the Riau Islands Provincial Government's financial reports. The aim of the research is to determine the use of information technology within the Riau Islands Provincial Government. To find out internal control within the Riau Islands Provincial Government. To find out about the information system in the Riau Islands Provincial Government. To determine the quality of financial reports in the Riau Islands Provincial Government. To determine the influence of the use of technology and internal control on regional financial information systems. To determine the influence of regional financial information systems on the quality of financial reports. The research method is quantitative. Data analysis is an activity after data from all respondents has been collected. Data processing is carried out by means of data that has been collected, processed and presented in tabular form to facilitate the author's processing in preparing this thesis using classified secondary data to facilitate analysis using SEM-PLS. Based on the results of the research conducted, it can be concluded that the use of ICT has a positive and significant effect on the quality of regional financial reports. Internal Control has a positive and significant effect on the Quality of Regional Financial Reports. The Regional Financial Information System has a positive and significant effect on the Quality of Regional Financial Reports. The use of ICT has a positive and significant effect by moderating the Regional Financial System on the Quality of Regional Financial Reports. Internal Control has a positive and significant effect by moderating the Regional Financial Information System on the Quality of Regional Financial Reports.
Kepemimpinan Transformasional dan Kinerja dalam Konteks Integrasi SHRM di Organisasi Pemerintahan: Sebuah Kajian Literatur Sistematis Dewi, Maya Kusuma; Gustini, Dine; Anggraeni, Annisa Fitri; Priatna, Deden Komar
KINERJA Vol 22 No 3 (2025): Agustus
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v22i3.15450

Abstract

Penelitian ini bertujuan memetakan dan mensintesis literatur terkait kepemimpinan transformasional dan kinerja pegawai dalam kerangka Strategic Human Resource Management (SHRM) di sektor pemerintahan. Kepemimpinan transformasional, yang berfokus pada perubahan nilai, pemberdayaan, dan motivasi intrinsik, sering dibahas dalam literatur sebagai elemen penting dalam implementasi SHRM yang efektif. Melalui pendekatan Systematic Literature Review (SLR), studi ini menelaah publikasi akademik periode 2015–2025 yang memenuhi kriteria relevansi, kualitas metodologis, dan kesesuaian konteks. Hasil telaah menunjukkan bahwa integrasi kepemimpinan transformasional dalam praktik SHRM dilaporkan dapat menciptakan sistem pengelolaan SDM yang berbasis kompetensi, adaptif, dan selaras dengan tujuan strategis organisasi publik. Literatur juga mengindikasikan bahwa kepemimpinan transformasional dalam kerangka SHRM berkontribusi pada peningkatan kinerja pegawai melalui penguatan komitmen, kepuasan kerja, inovasi, dan efisiensi. Tantangan yang diidentifikasi meliputi keterbatasan sumber daya, resistensi perubahan, dan ketidaksesuaian kebijakan dengan strategi organisasi. Temuan ini memberikan gambaran komprehensif bagi pengambil kebijakan dan praktisi untuk merancang strategi kepemimpinan dan pengelolaan SDM yang terintegrasi, adaptif, dan berkelanjutan di sektor publik
Green Human Resources Management in Industrial Companies on Sustainable Business: Conceptual Approach Ismuladi, M. Sani Dwi Novida; Dewi, Ni Gusti Ayu Eka Lovita; Anggraeni, Annisa Fitri; Winna, Winna
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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

Abstract

As global environmental issues such as climate change, environmental degradation, and excessive exploitation of natural resources become increasingly urgent, companies, especially in the industrial sector, are encouraged to adopt more sustainable business strategies. One approach that is gaining popularity is Green Human Resource Management (GHRM), a human resource management approach that integrates environmentally friendly principles and values. This study aims to examine the concept of GHRM in the context of industrial companies and its role in supporting business sustainability. The method used is a literature review, analyzing various national and international scientific articles published between 2020 and 2025. The results of the study show that the implementation of GHRM has a positive impact on pro-environmental employee behavior, operational efficiency, company image, and long-term organizational sustainability. Furthermore, this study identifies that the GHRM approach is based on the Resource Based View, Dynamic Capabilities, Stakeholder Theory, and AMO Theory. In conclusion, GHRM is not merely a complementary strategy but is crucial for industrial companies facing sustainability demands amid global competition.
Implementasi Green Human Resources Management Dalam Mendukung Keberlanjutan Perusahaan Agoestian, Fitra Eko; Nuryati, Tita; Anggraeni, Annisa Fitri; Komar P, Deden
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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

Abstract

Perubahan iklim dan degradasi lingkungan menuntut perusahaan untuk mengintegrasikan prinsip keberlanjutan dalam aktivitas bisnisnya. Green Human Resources Management (GHRM) menjadi pendekatan strategis yang menggabungkan nilai-nilai ramah lingkungan dalam manajemen sumber daya manusia. Penelitian ini bertujuan menganalisis implementasi GHRM dalam mendukung keberlanjutan perusahaan melalui studi literatur dan observasi partisipatif di beberapa perusahaan sektor manufaktur dan jasa. Hasil penelitian menunjukkan bahwa praktik GHRM seperti rekrutmen hijau, pelatihan lingkungan, evaluasi kinerja berbasis lingkungan, dan sistem kompensasi hijau efektif membentuk budaya kerja yang berorientasi pada pelestarian lingkungan. Implementasi GHRM memberikan dampak positif terhadap aspek lingkungan, sosial, dan ekonomi perusahaan, antara lain pengurangan limbah, peningkatan kesadaran karyawan, serta efisiensi operasional dan reputasi perusahaan. Namun, terdapat tantangan signifikan berupa rendahnya pemahaman konsep, kurangnya dukungan manajemen puncak, dan investasi awal yang besar. Oleh karena itu, diperlukan strategi edukasi, komitmen pimpinan, serta perencanaan investasi bertahap agar GHRM dapat berjalan efektif dan berkelanjutan. Penelitian ini memberikan kontribusi dalam pengembangan strategi SDM hijau sebagai alat penting bagi perusahaan di Indonesia untuk meningkatkan daya saing sekaligus menjaga keberlanjutan lingkungan.
Nilai Perusahaan pada Industri Pertambangan dengan sudut pandang: CSR Disclosure dan Financial Distress Anggraeni, Annisa Fitri; Lastari, Ai; Yulianti, Maria Lusiana; Rayi, Idham Ramadhan
JAF (Journal of Accounting and Finance) Vol. 8 No. 1 (2024): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v8i1.7158

Abstract

This research aims to examine the effect of CSR disclosure and financial distress on company value in the mining industry for the 2018-2022 period. This research method uses a quantitative approach with secondary data in annual reports and mining industry sustainability reports. Of the 63 mining industry companies, the sample in this study was 35 mining companies which were analyzed using panel data regression analysis assisted by eviews. The research results explain that CSR disclosure and financial distress have a simultaneous and significant effect on company value in the mining industry for the 2018-2022 period. Partially, CSR disclosure has a negative and significant effect on company value, and financial distress has a positive and significant effect on company value. This shows that the higher the CSR disclosure in the annual report, the lower the company value. Also, the higher the financial distress value using the Altman z-score ratio, the better the company value. Keyword: CSR Disclosure; Financial Distress; Firm Value
Co-Authors Agoestian, Fitra Eko Ahada, Roby Aisyah, Taty Siti Anang Martoyo Anna Noviana Darmawan Darmawan Darmawan Darmawan devi, Meita candra Dewi, Maya Kusuma Dewi, Ni Gusti Ayu Eka Lovita Dodi Sukmayana Eprianus Zai Febriyani Damayanti Ganjar, Febriana Gustini, Dine Haryati Haryati Hendri Maulana Indrajati, Indrajati Ismuladi, M. Sani Dwi Novida Iwan Ridwan Jaja Juliawati, Poniah Jusdijachlan, R. Kartika Pratiwi Puteri Kartika Pratiwi Putri Khania Puteri Hadiyani Khusnanisa Khusnanisa Komar P, Deden Komar Priatna, Deden Kusnadi, Kisum Lasminingrat, Anne Lastari, Ai Maria Lusiana Yulianti Mochamad Zakaria Mochamad Zakaria Nancy Monalisa Nandan Limakrisna Novia Ayu Latifah Nurazia, Nadira Nuryati, Tita Rayi, Idham Ramadhan Restu Pebiani Ridwan, S Ridwan, S. Rismunandar, Ichsan Roby Ahada Sudianto Sudianto Sukmayana, Dodi Sumina, Mina Suryaman, Suryaman Sutopo Sutopo Wahyu Saputra, Okta Widiati, Eviana Widiya Avianti Winna Roswinna winna, winna Yunia, Leni