Article Per Year (5 Year)
p-Index From 2020 - 2025
0.882
P-Index
This Author published in this journals
All Journal Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Meily Surianti
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Pengaruh Manajemen Laba Dan Mekanisme Good Corporate Governance Terhadap Pengungkapan Csr Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Triva Maria Manik; Meily Surianti; Asianna Martini Simarmata
Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi Vol 6 No 1 (2020): Edisi Maret
Publisher : lppm.eka-prasetya.ac.id

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

Abstract

Penelitian ini bertujuan untuk meneliti pengaruh manajemen laba dan mekanisme good corporate governance dengan proksi dari ukuran dewan komisaris, proporsi dewan komisaris independen, dan ukuran perusahaan terhadap pengungkapan corporate social responsibility (CSR). Teori yang mendasari penelitian ini adalah teori stakeholder dan teori keagenan. Sampel dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2012-2016. Teknik sampling yang digunakan adalah purposive sampling. Analisis data uji menggunakan regresi berganda. Penelitian ini menghasilkan temuan bahwa manajemen laba dan ukuran komite audit tidak berpengaruh terhadap pengungkapan Corporate Social Responsibility, proporsi dewan komisaris independen berpengaruh negatif terhadap pengungkapan Corporate Social Responsibility, serta ukuran perusahaan berpengaruh positif terhadap pengungkapan Corporate Social Responsibility.
KETEPATAN RAMALAN LABA PADA PROSPEKTUS PENAWARAN UMUM PERDANA MEILY SURIANTI; NUR INDRIANTORO
Jurnal Bisnis dan Akuntansi Vol 1 No 1 (1999): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (890.406 KB) | DOI: 10.34208/jba.v1i1.355

Abstract

This research examined the accuracy of profits forecasts in prospectuses of companies newly listing on the Jakarta Stock Exchnage. This research used 51 companies covered a wide range of industrial sectors except financial sector that listed in period 1994-1996 as samples. Accuracy is measured by forecast error, absolute forecast error and squared forecast error. The results showed that the level of forecast accuracy tend much better in comparison to other studies before. This research also tested six hypotheses cast accuracy and one hypothesis that expected squared forecast error as determinant of the stock price premium. The determinats of the level of forecast accuracy are period, size, age, auditor, underwriter and leverage ratio. It found only underwriter that has significance value to accuracy forecast level. And it also found that squared forecast error was unrelated to the stock price premium upon listing.
The Effect of Green Accounting and Green Intellectual Capital on Profitability Meily Surianti; Michelle Theresa Hutagalung; Selfi Afriani Gultom; Anriza Witi Nasution; Cahyoginarti
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2841

Abstract

Profitability is the target of this research, which intends to investigate the role of green accounting, green human capital, green structural capital, and green relational capital. Secondary sources, including a 2021to2022 annual report, a sustainability report, and a PROPER rating, provided the data for this study. A total of 31 firms were gathered as study samples via purposive sampling. The tests were conducted using Smart-PLS software and multivariate statistical analysis using the SEM-PLS technique. According to this study's findings, all four types of green capital, green accounting, green human capital, green structural capital, and green relational capital, had no impact on profitability.
Efektivitas Pemanfaatan Sistem Informasi Pemerintah Daerah (SIPD) Dalam Penatausahaan Keuangan oleh Bendahara Pengeluaran pada Dinas Kependudukan dan Pencatatan Sipil Pemerintah Kota Sibolga Roslianna Simatupang; Deliana; Meily Surianti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.7947

Abstract

This study aims to evaluate the Effectiveness of Utilizing the Local Government Information System (SIPD) in Financial Administration by the Expenditure Treasurer at the Population and Civil Registration Office of Sibolga City. SIPD is an important tool in financial management that aims to improve efficiency, transparency, and accountability in local government financial administration. The research method used is descriptive qualitative with a case study approach. Data were collected through in-depth interviews with the Expenditure Treasurer, the Head of the Finance Subdivision, and the SIPD Coordinator, as well as through direct observation and documentation. Data analysis was conducted using triangulation techniques to ensure data validity. The results showed that the effectiveness of SIPD utilization in the Population and Civil Registration Office of Sibolga City has provided various benefits, including increased speed and accuracy in financial data processing, ease of preparing financial reports, and increased compliance with financial regulations. However, some technical barriers are still faced, such as technical problems in the system and the need for further training for users such as the Expenditure Treasurer. From the perspective of the Technology Acceptance Model (TAM) theory, users showed a positive attitude towards SIPD with high perceived ease of use and usefulness, despite the need for increased technical support and training. The results of this study are expected to provide input for the development and improvement of SIPD utilization in financial administration in local governments, especially in Sibolga City.
Peran Bendahara Pengeluaran Terhadap Kualitas Laporan Keuangan Dinas Pekerjaan Umum Dan Penataan Ruang Kota Sibolga Syahriani Mewanti; Meily Surianti; Roslina
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.7959

Abstract

The Expenditure Treasurer contributes to the creation of good governance and accountability as well as timely reporting and quality financial reports. It is best for an expenditure treasurer to have competent human resources, supported by an educational background in accounting, frequent education and training, and has experience in the financial sector. This research aims to determine the role of the expenditure treasurer on the quality of financial reports at the Sibolga City Public Works and Spatial Planning Service, in accordance with the phenomenon where there are still recording errors made by the expenditure treasurer, which affects the financial reports. The method used in this research is descriptive qualitative research, considering that in this research the researcher intends to understand the phenomenon of what the research subjects experience, and the researcher also uses two variables, namely expenditure treasurer with Knowledge and Skill indicators and relevant financial report quality variables, reliable, comparable and understandable. The results of this research show that the role of the treasurer for expenditures at the Public Works and Spatial Planning Service has an important role, although the Knowledge and Skill indicators are not yet optimal for the treasurer of the Sibolga City Public Works and Spatial Planning Service.
Implementasi Pengadaan Barang dan Jasa Secara Elektronik dalam Meminimalisir Terjadinya Fraud: Studi Kasus pada Unit Kerja Pengadaan Barang dan Jasa Pemko Sibolga Nelly Natalia Purba; Deliana; Meily Surianti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.8045

Abstract

This research aims to see how much benefit there is from implementing the procurement of goods and services before and after the implementation of e-procurement, so that it can minimize things that are indications of fraud. According to Adi, Ardiyani and Ardianingsih (2016) fraud is an act that is contrary to the law and is carried out by internal or external parties of the organization, which aims to gain profit and can cause losses to other parties. This research uses a qualitative method with a descriptive method, where the data collection techniques come from documentation, interviews, literature review, and observations and case studies conducted at the city government's Goods and Services Procurement work unit (UKPBJ). This research focuses on the tender procurement of goods and services with a budget ceiling of more than 200 million using Crowe's fraud pentagon theory, namely arrogance and competence. The results of this analysis show that electronic procurement of goods and services is much more effective in minimizing the occurrence of fraud. The limitation of this research is that e-procurement only covers the selection of goods/services providers, and does not cover the entire goods/services procurement process.
Co-Authors Anriza Witi Nasution Asianna Martini Simarmata Cahyoginarti Deliana Gultom, Selfi Afriani Michelle Theresa Hutagalung Nelly Natalia Purba NUR INDRIANTORO Roslianna Simatupang Roslina Syahriani Mewanti Triva Maria Manik