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All Journal Journal of Applied Finance & Accounting Syntax Literate: Jurnal Ilmiah Indonesia Kompartemen : Jurnal Ilmiah Akuntansi International Journal of Supply Chain Management Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Research In Management and Accounting (RIMA)
Meiryani, Meiryani
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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ASSESSING THE EFFECT OF THE RGEC METHOD ON FIRM VALUE IN THE INDONESIAN BANKING SECTOR Magdalena, Jessica; Desyanti, Nurlaili Putri; Meiryani, Meiryani
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 5 No. 1 (2023): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v5i1.3628

Abstract

This study aims to find out how the influence of the RGEC method variables includes the risk profile variable, GCG, Profit, and capital variables on the variable value of banking companies in Indonesia in 2019 and 2020. The fixed value was used as the dependent variable and Tobin's Q. Used to assess the banking industry. profit, capital, return and GCG are independent variables. As this is a quantitative study, data analysis was performed using STATA. The research results show that the Risk Profile, GCG, and Earnings partially do not affect firm value. However, there is one influential variable, capital, which influences firm value. When viewed simultaneously, Risk Profile, GCG, Earning, and Capital positively affect the firm value or the RGEC method influences firm value.
Analisis Determinan Financial Reporting Timelines di Indonesia pada Perusahaan Non-Keuangan yang Terdaftar di Bursa Efek Indonesia Meiryani, Meiryani; Hendriana, Annuru Aurelia
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.21383

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi ketepatan waktu penyampaian pelaporan keuangan perusahaan terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan pendekatan Eghosa et al. (2022) dengan menggunakan sampel 42 perusahaan yang memenuhi kriteria dan terdaftar dalam indeks Kompas100 selama 4 tahun, sehingga total sampel mencapai 168 pengamatan. Metode pengujian hipotesis yang digunakan adalah regresi logistik. Hasil penelitian menunjukkan bahwa secara simultan, lima variabel independen yaitu Firm Age, Audit Opinion, Audit Tenure, Reputasi Audit Firm, dan Firm Size mempengaruhi ketepatan waktu penyampaian pelaporan keuangan. Namun, secara parsial, hanya dua dari lima variabel, yaitu Audit Tenure dan reputasi Audit Firm, yang memiliki pengaruh signifikan terhadap ketepatan waktu penyampaian pelaporan keuangan. Sebaliknya, faktor-faktor seperti Firm Age, Audit Opinion, dan Firm Size tidak memiliki pengaruh signifikan terhadap ketepatan waktu penyampaian pelaporan keuangan. Penelitian ini memberikan kontribusi dengan mengidentifikasi faktor-faktor kunci yang memengaruhi ketepatan waktu penyampaian pelaporan keuangan di Indonesia. Temuan ini penting bagi perusahaan dalam mengelola proses penyusunan laporan keuangan secara efisien dan proaktif untuk memastikan penyampaian laporan tepat waktu dan akurat, yang berkontribusi pada tata kelola perusahaan yang efektif dan transparansi di pasar Indonesia
ANALYSIS OF CAPITAL MARKET REACTION BEFORE AND AFTER SUSTAINABILITY REPORTING AWARD Lindawati, Ang Swat Lin; Setyaningrum, Sandra; Mulyawan, Archie Nathanael; Meiryani, Meiryani
Journal of Applied Finance and Accounting Vol. 10 No. 2 (2023): Publish on December 2023
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v10i2.9894

Abstract

The attention of investors and potential investors to environmental and economic reporting social issues is increasing along with the number of environmental cases that occur in Indonesia. Companies that win the Indonesia Sustainability Reporting Award will boost the company's image in the eyes of the public because it has won an award which prioritizes harmony between economic, social and environmental aspects. The purpose of this study was to analyze the reaction of the capital market before COVID-19 in companies that Achieved the Sustainability Reporting Award around the announcement date Sustainability Reporting Award in 2015-2019 (the period before COVID-19), measured using abnormal return and trading volume activity. This study will provide data and information regarding the capital market reaction period before covid 19 which it will use for further research related to the efficiency capital market hypothesis. The period that is used in this research is D-5 (before the announcement) and D + 5 (after the announcement). This study used the data from Yahoo Finance Secondary, such as adjusted closing stock price and closing price of JCI. Samples were selected by purposive sampling method so that the samples Obtained were 53 companies. The analytical method used in this observation is a paired sample t-test using SPSS 20 software. The results of this study indicate that there are no significant differences in abnormal return and trading volume activity between the period prior and the period after the announcement.
EMPOWERING MICRO, SMALL MEDIUM ENTERPRISE (MSMES) THROUGH E-COMMERCE PLATFORMS IN SUKODONO VILLAGE, TAHUNAN DISTRICT, JEPARA REGENCY, CENTRAL JAVA, INDONESIA Meiryani, Meiryani; Syamil, Ahmad; Deniswara, Kevin; Kurniawan, Bambang Kartono; Angelus, Micheal
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 3 (2024): Juni
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i3.835

Abstract

This community service activity has the spirit to encourage and increase the competitiveness of small and medium enterprises (MSMEs) in Sukodono Village, Tahunan District, Jepara Regency, Central Java in increasing income and improving the Indonesian economy and has proven to be a safety valve for the national economy in times of crisis. Sukodono Village The village has an area of ​​1.8 Ha and consists of 5 hamlets, namely Karang Anyar, Krajan, Sukodono, Kramat, and Sentono. This village is inhabited by around 6,000 people and 2,007 families. The various problems that exist in MSMEs actually make MSMEs unable to compete, running in place, and even going bankrupt. So that MSMEs can increase income, obtain capital by assisting MSMEs in recording financial administration properly and correctly and utilizing e-commerce platforms to increase income, MSME assistance and training are needed that help MSMEs in the process of recording financial administration and going online properly and correctly. in accordance with applicable standards. The aim of this service is to help with the difficulties faced by MSME entrepreneurs in Sukodono Village, Tahunan District, Jepara Regency, Central Java, such as many sales being carried out conventionally, not yet recording financial reports, unorganized inventory and so on. This service activity is planned to be carried out in a hybrid manner, namely onsite and online. The methods used are mentoring/training/workshops and coaching. It is hoped that the results of this service can be used for MSME activities in increasing MSME income so that it can increase the competitiveness of MSMEs so that the contribution of MSMEs to the economic sector will be wider and greater. The results of this activity are that MSMEs in Sukodono Village, Tahunan District, Jepara Regency, Central Java are able to prepare financial reports in accordance with applicable regulations and are able to use and implement digital technology in selling merchandise and it is hoped that this can develop the MSME business in Sukodono Village, Tahunan District, Jepara Regency, Central Java. It is hoped that MSMEs can increase efficiency in managing their finances and increase sales through e-commerce based marketing.
Establishing Relationship between Barriers and Facilitators of Supply Chain Integration: A Supply Chain Governance Model Siswanto, Siswanto; Meiryani, Meiryani; Thoyib, Armanu; Zainal Abidin, Irwan Shah
International Journal of Supply Chain Management Vol 8, No 2 (2019): International Journal of Supply Chain Management (IJSCM)
Publisher : ExcelingTech

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59160/ijscm.v8i2.3004

Abstract

This research analyzes the influence of facilitators and barriers to the integration of supply chain on its performance. Moreover, it evaluates the relation among the facilitators and barriers of supply chain integration. The purpose behind the supply chain integration is to obtain efficiency in operational activities and effective strategic development through coordination in the supply chain. In order to achieve maximum efficiency, there is need for coordination and commitment among the partners in Supply chain to work mutually. There is need to recognize the external interdependencies when organizations work on protecting their self-interests internally. The study has used the focus of the research is on the internal and External governance efforts through the study of literature review. After conducting literature survey, research model is developed, and methodology is done. The results of the study related to the influence of facilitators and barriers on performance of supply chain are presented after research framework. The research will contribute to the literature by offering an understanding of the need for creating balance among the facilitators and barriers of integration in Indonesia.
GOVERNMENT EFFORTS TO IMPROVE ECONOMIC INEQUALITY IN THE FRAMEWORK OF INDONESIA'S ECONOMIC EQUITY Meiryani, Meiryani; Setiawan, Danesa Reynard
Research In Management and Accounting (RIMA) Vol. 5 No. 1 (2022): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v5i1.3762

Abstract

The purposes of this paper are to find out the phenomena that prove that the Indonesian economy is uneven, to find out the government's efforts in improving the distribution of the Indonesian economy, to find out the ways that the government is doing to improve the distribution of the Indonesian economy, and to find out the results of the government's efforts to improve economic equity in Indonesia. The data is collected and analyzed from the Badan Pusat Statistics's website and journals to develop theoretical foundations for the problem. The result of this paper indicates that the Economic Equity Policy does not always produce results, the government and all Indonesian people must be able to justify or reduce this inequality in various ways. Of course, this process is neither instant nor easy because this inequality is not a problem that can be done alone and will take a long time.
ANALYSIS OF INTERNAL CONTROL AND FRAUD : A CASE STUDY ON GARUDA INDONESIA Meiryani, Meiryani; Primado, Aisyah Aulia
Research In Management and Accounting (RIMA) Vol. 6 No. 1 (2023): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i1.4660

Abstract

The research in this paper is to report that PT Garuda Indonesia's financial statements in 2018 experienced fraud in accordance with the news circulating. The object in this paper's research is the financial statements of PT Garuda Indonesia which is suspected of fraud. Researchers use qualitative analysis methods based on looking at data in related sources. So, it can be concluded that Garuda Indonesia may be wrong to implement PSAK in accordance with the rules on its financial statements. This paper also attaches sanctions imposed on PT Garuda Indonesia as well as what internal controls are carried out by PT Garuda on the case.
Determinants of Interest Using QRIS as a Payment Technology For E-Wallet by Z Generation in Indonesia Mareta, Yossi; Meiryani, Meiryani
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.245 KB) | DOI: 10.36418/syntax-literate.v8i2.11175

Abstract

In the midst of the rapid growth of financial technology companies that act as payment system service providers (PJSP) in Indonesia continue to innovate,the Quick Response Code Indonesian Standard(QRIS)is present as a solution to implement innovations in payment systems offered by these fintech companies. This study aims to identify the factors that influence the interest of Gen Z in using the QRIS payment system in the e-wallet. This study used systematic literature review. The result of the study shows that perceived ease of use, perceived usefulness, trust, social influence, dan promotion have a positive, while risk has a negative influence on the interest of Gen Z in Indonesia in using the QRIS payment system in E-wallet.
Co-Authors Ang Swat Lin Lindawati, Ang Swat Lin Angelus, Micheal Armanu Thoyib Deniswara, Kevin Desyanti, Nurlaili Putri Hendriana, Annuru Aurelia Kurniawan, Bambang Kartono Magdalena, Jessica Mareta, Yossi Mulyawan, Archie Nathanael Primado, Aisyah Aulia S Siswanto Setiawan, Danesa Reynard Setyaningrum, Sandra Syamil, Ahmad Zainal Abidin, Irwan Shah