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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
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
Green Human Resources Management in Industrial Companies on Sustainable Business: Conceptual Approach M. Sani Dwi Novida Ismuladi; Ni Gusti Ayu Eka Lovita Dewi; Annisa Fitri Anggraeni; 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 | DOI: 10.31004/joecy.v5i3.3931

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 Fitra Eko Agoestian; Tita Nuryati; Annisa Fitri Anggraeni; Deden Komar P
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 | DOI: 10.31004/joecy.v5i3.3934

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.
How to Increase the Quality of Accounting Information System and Accounting Information Quality in Bandung’s Higher Educations? Annisa Fitri Anggraeni; Deden Komar Priatna; Winna Roswinna; Eprianus Zai
Greenation International Journal of Economics and Accounting Vol. 1 No. 3 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (September
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i3.81

Abstract

The existence of information becomes a very important part for individuals. The process of processing data into information is the main activity carried out by each individual. The process of processing data into information provides benefits not only for individuals, but also for organizations. Information is crucial for individuals and organizations. Information plays an important role in all aspects of life, both individuals and organizations. This study aims to determine the effect of information technology and organizational structure on the quality of accounting information systems and the effect of the quality of accounting information systems on the quality of accounting information at universities in Bandung. The population of this research is all universities in Bandung, with a sample of 30 universities with 3 observation units from each university. The research results are processed using the SEM-PLS approach with the help of the Wrap-PLS application. The results of the study came from 28 universities with a questionnaire return rate of 78 respondents, showing the results that there is an influence between information technology and organizational structure on the quality of accounting information systems and there is an influence between the quality of accounting information systems on the quality of accounting information.
The Role of Profitability and Leverage on Corporate Social Responsibility Disclosure in Mining Company Indonesia Kartika Pratiwi Puteri; Restu Pebiani; Maria Lusiana Yulianti; Annisa Fitri Anggraeni; Khania Puteri Hadiyani
Greenation International Journal of Economics and Accounting Vol. 1 No. 3 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (September
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i3.83

Abstract

Today, companies are required to compete, in order to maintain their business. Companies are required to have a professional management structure in order to continue to survive and develop in this digital era. In the business world, companies are considered to only aim to get the maximum profit, even though companies need to pay attention to the impacts arising from their business activities, because the development of the business world focuses on the company's environment. The company is expected not only to prioritize the interests of management and owners of capital but also employees, consumers, society and the environment. This study aims to analyze the influence of profitability and leverage on CSR disclosure at mining companies in Indonesia. Profitability in this study is proxied by ROA (Return On Assets), Leverage is proxied by DER (Debt to Equity Ratio) and CSR Disclosure is proxied by GRI 4.0 index measurement. The target population in this study were 63 mining companies listed on the IDX for the 2022 period. However, for the research sample, only 51 companies passed the criteria, namely issuing annual reports and sustainability reports in this period. The results of the study show that profitability and leverage affect CSR disclosure in mining companies in Indonesia.
The Role of Budget Planning and Budget Realization in Improving The Effectiveness of Budget Implementation (Study at Padjadjaran University Bandung) Darmawan Darmawan; Dodi Sukmayana; Annisa Fitri Anggraeni
Greenation International Journal of Economics and Accounting Vol. 1 No. 1 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (March 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i1.250

Abstract

Darmawan, 2021, The Role of Budget Planning and Budget Realization in Improving the Effectiveness of Budget Implementation (Study at Padjadjaran University Bandung) This study aims to determine and analyze (1) budget planning and (2) budget realization in improving (3) the effectiveness of budget implementation at Padjadjaran University Bandung for the period 2016-2020 either partially or simultaneously. The research method used in this study is a time series, the unit of analysis in this study is the Annual Activity Plan and Budget of Padjadjaran University Bandung for 2016-2021. This type of quantitative research using descriptive quantitative methods. Data collection techniques were carried out by observation and literature study. Based on the results of the study, it was found that the budget planning at Padjadjaran University for 2016-2020 was good, budget realization at Padjadjaran University for 2016-2020 was generally good, and the effectiveness of budget implementation at Padjadjaran University was also very effective. The role of budget planning and budget realization is able to increase the effectiveness of budget implementation at Padjdjaran University Bandung in 2016-2020 simultaneously and partially. However, partially budget realization dominantly affects the effectiveness of budget implementation rather than budget planning. Because the realization of the dominant budget affects the effectiveness of budget implementation, it becomes the key in increasing the effectiveness of budget implementation. Therefore, Padjadjaran University needs improvements in its budget planning so that the effectiveness of budget implementation is increasing.
Co-Authors Abda Abda Ahada, Roby Aisyah, Taty Siti Anang Martoyo Anna Noviana Darmawan Darmawan Darmawan Darmawan Deden Komar P devi, Meita candra Dewi, Maya Kusuma Dodi Sukmayana Eprianus Zai Febriyani Damayanti Fitra Eko Agoestian Ganjar, Febriana Gustini, Dine Haryati Haryati Hendri Maulana Indrajati, Indrajati Iwan Ridwan Jaja Juliawati, Poniah Jusdijachlan, R. Kartika Pratiwi Puteri Khania Puteri Hadiyani Khusnanisa Khusnanisa Komar Priatna, Deden Kusnadi, Kisum Lasminingrat, Anne Lastari, Ai M. Sani Dwi Novida Ismuladi Maria Lusiana Yulianti Mochamad Zakaria Mochamad Zakaria Nancy Monalisa Nandan Limakrisna Ni Gusti Ayu Eka Lovita Dewi Novia Ayu Latifah Nurazia, Nadira Pratiwi Putri, Kartika Rayi, Idham Ramadhan Restu Pebiani Ridwan, S Ridwan, S. Rismunandar, Ichsan Roby Ahada Sudianto Sudianto Sukmayana, Dodi Sumina, Mina Sutopo Sutopo Tita Nuryati Wahyu Saputra, Okta Widiati, Eviana Widiya Avianti Winna Roswinna Winna Winna Yunia, Leni