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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Resona : Jurnal Ilmiah Pengabdian Masyarakat Aktiva : Jurnal Akuntansi dan Investasi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Pada Masyarakat Indonesian Journal of Accounting and Governance
Prayogo, Enny
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PENGARUH LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI Prayogo, Enny; Wijaya, I Nyoman Agus; Handayani, Rini; Maretia, Stella

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.745 KB) | DOI: 10.31955/mea.v5i1.1005

Abstract

This research aims to analyze the influence of liquidity, solvency, profitability and firm size on dividend policies. In addition, this research will also analyze at the same time whether liquidity, solvency and profitability are able to influence dividend policies with firm size variable become variable moderation. The population of this research consists of 100 companies which are registered in index Kompas 100 at the period 2019. The sample from this research consists of 50 companies which is the sampling techniques is census techniques by forming sample frameworks. Hypothetical testing techniques in this research use multiple regression analysis with F and T tests as well as moderation regression analysis are processed using SPSS20. The results of this research show simultaneously liquidity, solvency, profitability and firm size have no effect on dividend policy whereas partially, only variable solvency affects dividend policy. And the results of moderation regression analysis show only profitability variable is capable to influencing dividend policies with firm size become variable moderation.
CEO’S GENDER AND EARNINGS MANAGEMENT Debbianita, Debbianita; Prayogo, Enny; Agustina, Lidya; Erwan, Erwan

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.747 KB) | DOI: 10.31955/mea.v5i2.1077

Abstract

The aim of this study is to see how the gender of CEO affects earnings management in manufacturing companies that were listed on Indonesia Stock Exchange in 2018. Explanatory analysis was used in this study, and judgment sampling method was used to determine the sample size. The research hypothesis was checked with SPSS version 20 and the result shows that The gender of the CEO has no effect on earnings management.
ANALISIS JANUARY EFFECT PADA SAHAM SEKTOR PERTAMBANGAN DI BEI TAHUN 2018-2021 Putri, Dea Erinna; Prayogo, Enny
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3165

Abstract

Penelitian ini bermaksud menelaah terjadinya anomali January Effect dengan membuktikan adanya perbedaan signifikan abnormal return dan trading volume activity. Perbedaan signifikansi dilakukan dengan membandingkan lima hari pertama di Bulan Januari dan lima hari terakhir di Bulan Desember selama periode 2018-2021. Periode pengujian dibagi menjadi dua yaitu sebelum adanya pandemi COVID-19 pada tahun 2018-2019 dan saat sudah ada pandemi COVID-19 di Indonesia di tahun 2020-2021. Populasi penelitian adalah 62 perusahaan dengan sampel sebanyak 31 perusahaan yang diambil sesuai dengan syarat penelitian. Hipotesis dari penelitian diuji menggunakan uji Wilcoxon Ranked T-Test. Uji signikansi mengindikasi bahwa selama periode penelitian, baik abnormal return serta trading volume activity terdapat beda signifikan. Sehingga disimpulkan adanya January Effect selama periode penelitian pada perusahaan tambang yang terdaftar di Bursa Efek Indonesia.
ANALISIS RETURN DAN RISK PADA INVESTASI EMAS DAN BITCOIN SEBELUM DAN SAAT COVID-19 Jennifer, Jennifer; Prayogo, Enny
Aktiva : Jurnal Akuntansi dan Investasi Vol 8, No 1 (2023): AKTIVA
Publisher : Universitas Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53712/aktiva.v8i1.1303

Abstract

Tujuan dilakukannya penelitian ini adalah untuk mengetahui tingkat return dan tingkat risk yang ditimbulkan dari investasi emas dan bitcoin sebelum dan saat adanya pandemi COVID-19. Data yang digunakan dalam penelitian ini adalah harga dari emas dan bitcoin pada periode Juli 2018 – Oktober 2021. Metode yang digunakan adalah metode penelitian kuantitatif deskriptif dengan pendekatan analisis data sekunder. Dalam penelitian ini menggunakan bantuan SPSS 20 untuk melakukan uji normalitas, uji paired t-test, dan uji Wilcoxon. Hasil dari penelitian ini adalah tidak ditemukannya perbedaan return emas sebelum dan saat COVID-19, adanya perbedaan risk emas sebelum dan saat COVID-19, tidak ditemukannya perbedaan return bitcoin sebelum dan saat COVID-19, tidak ditemukannya perbedaan risk bitcoin sebelum dan saat COVID-19.Kata kunci: return; risk; investasi; emas; bitcoin
Digital Communication Skills in Business: Their Impact on Millennials Lingga, Ita Salsalina; Tjun , Lauw Tjun; Marpaung, Elyzabet Indrawati; Prayogo, Enny; Eddy , Endah Purnama Sari; Dwistia , Reynald Emmanuel; Widjaja, Kanisius Kevin
Jurnal Pengabdian Pada Masyarakat Vol 9 No 3 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i3.828

Abstract

The world has made extraordinary developments in the field of internet technology since the industrial revolution 4.0 era, which was marked by a transformation towards digitalization in all aspects. We can see that digitalization has resulted in changes in communication patterns and information seeking, thus having a big impact on people's life patterns. Digital communication has greatly influenced face-to-face communication among the millennial generation. Technological developments not only have a positive impact on the millennial generation but also have negative impacts, such as: the communication process is changing from active to passive; reduced face-to-face communication; a lack of focus in communication; and online and virtual communication behavior. This is the background for conducting training to the millennials at GJKI Andir. Several points to be achieved through this community service activity are: (1) provide an understanding of what is meant by digital communication skills and their impact on the business world; (2) provide an understanding of the importance of digital communication skills for millennials and their negative impacts; and (3) provide an understanding of the main problems of digital communication and problem-solving solutions. The research results are targeted to be a reference regarding the importance of digital communication, problems, and solutions.
The Effect of Green Investment on Firm Value Debbianita, Debbianita; Prayogo, Enny; Hoetama, Marcella
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 23 No. 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i2.52219

Abstract

Indonesia was one of over 40 countries that signed the Global Coal to Clean Power Transition declaration at the 26th Climate Change Summit (COP26) and positioned Indonesia as a key green investment destination. Green Investment is an investment activity that focuses on companies or investment prospects that have a commitment to the conservation of natural resources, the production and discovery of alternative sources of new and renewable energy (EBT), the implementation of clean water and air projects, and investment activities that are friendly to the surrounding environment. Green investment as a company's effort to manage environmental problems by reducing the negative impact of business activities on the environment therefore green investment can increase competitive advantage, reputation, and company value. The implementation of green investment is one of the company's strategies in increasing profits without damaging the environment. This study will use the SRIKEHATI index, measurement of Green investment using PROPER ratings There are 5 levels in the PROPER rating, namely the first rank is given a gold color, the second rank is given a green color, the third rank is given a blue color, the fourth rank is given a red color, and the last rank is given a black color, and the company value can be calculated using Tobins Q calculation. Keywords: Green Investment, Company Value
The Effect of ESG, Cost of Capital, and Woman Board on Indonesia Firm Performance Cendana, Puswita; Prayogo, Enny
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 1 (2024): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i1.2441

Abstract

In this study, the primary objective is to examine the influence of ESG (Environmental, Social, and Governance), cost of capital, and woman board on firm performance of Indonesian companies. The OLS (Ordinary Least Square) approach is used in this study to examine how ESG, cost of capital and woman board affect firm performance, which is assessed through the measurement of Return on Assets (ROA). The companies listed in the Thomson Reuters database with an observation period between 2020 until 2022 make up this study's population, and sample data was acquired through the application of purposive sampling method, totaling 117 samples. According to the research results, it is inferred that ROA is impacted significantly negative by ESG; cost of capital and woman board give such a significant and positive influence toward ROA. The unique feature of this research is its focus on a developing country, particulary Indonesia, in contrast to prior research that primarily focused on developed countries like Hong Kong.
Analysis the Influence of Environmental, Social, and Governance (ESG) Disclosure, Earnings Management and Ceo Narcissm on Firm Value Prayogo, Enny; Angela, Aurora; Natalia, Maria; Meiliu, Helen
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2511

Abstract

The primary goal in establishing a company is to achieve maximum profits, enchance shareholders’ wealth, and increase the value of the company. Paying attention to environmental, social and governance (ESG) issues is a critical component of maximing business value. In addition, another factor that is considered capable of influencing company value and is closely related to corporate governance is profit management practices. In terms of company management, the existence of CEO is thought to have the potential to influence a firm’s value in the eyes of investors. This study aims to examine the effects of environmental, social, and governance (ESG) disclosure, earnings management, and CEO narcissism on firm value. The research population consists of all public companies listed on the Indonesia Stock Exchange from 2019 to 2022. The research sample includes 42 public companies selected using the purposive sampling method. The data analysis method used multiple regression and testing the T and F hypotheses. The findings indicate that partially, ESG disclosure and CEO narcissism do not have a significant influence on firm value, while earnings management has a positive influence on firm value. However, simultaneously, ESG disclosure, earnings management and CEO narcissism have a significant influence on firm value.
MANAJEMEN LABA, CORPORATE SOCIAL RESPONSIBILITY & CREDIT RATING Oktavianti, Oktavianti; Prayogo, Enny; Yonathan, Livia
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.4885

Abstract

Penelitian ini hendak menguji secara empiris mengenai manajemen laba dan bagaimana tanggungjawab sosial (Corporate Social Responsibility / CSR) yang dilakukan perusahaan dapat memengaruhi credit rating. Ada komponen leverage, profitability serta size sebagai variabel kontrolnya. Desain penelitian yang digunakan untuk menguji pengaruh manajemen laba, CSR terhadap credit rating merupakan penelitian deskriptif dengan cara purposive sampling. Populasi dari penelitian ini ialah seluruh perusahaan yang listing di BEI tahun 2018-2020. Pengujian merujuk bahwa earning management tidak memiliki dampak, sementara CSR memiliki dampak terhadap credit rating. Hasil penelitian ini kiranya bisa dipertimbangkan bagi para manajer perusahaan yang akan melakukan praktek CSR dan hubungannya dengan pengelolaan laba (earning management) serta dampak pada peringkat kreditnya.
PELATIHAN AKUNTANSI BAGI UMKM DESA CIREUNDEU Angela, Aurora; Oktavianti, Oktavianti; Prayogo, Enny; Handayani, Rini; Dewi, Nunik Lestari; En, Tan Kwang; Wijaya, I Nyoman Agus; Kambono, Herman
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 8, No 2 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v8i2.2042

Abstract

Pelatihan akuntansi bagi para pelaku UMKM dilakukan di Desa Cireundeu, Cimahi Selatan, Kota Bandung. Kegiatan ini bertujuan untuk memberikan edukasi dan memperkenalkan akuntansi kepada masyarakat Desa Cireundeu yang memiliki bisnis UMKM. Pelatihan akuntansi dilakukan dengan memberikan pemaparan materi mengenai pengertian dan tujuan akuntansi, konsep entitas bisnis, dan proses membuat laporan keuangan. Tim pengabdi terdiri dari dosen dan mahasiswa Fakultas Bisnis Universitas Kristen Maranatha. Responden pada penelitian ini adalah para pelaku UMKM di Desa Cireundeu. Metode yang digunakan adalah pemaparan materi, pretest & postest, wawancara, tanya jawab dan diskusi. Temuan yang diperoleh yaitu pelatihan dan pemaparan materi yang diberikan memberikan manfaat signifikan terhadap peningkatan pengetahuan para pelaku UMKM. Pengetahuan tersebut dapat dipraktikan untuk mengelola bisnis UMKM, sehingga UMKM desa ini bisnisnya dapat berkelanjutan.  Abstract. Accounting training for MSMEs was conducted in Cireundeu Village, South Cimahi, Bandung City. This activity aims to provide education and introduce accounting to the people of Cireundeu Village who have MSME businesses. Accounting training is carried out by providing material presentation on the understanding and accounting objectives, the concept of business entities, and the process of making financial statements. The service team consists of lecturers and students of the Business Faculty, Maranatha Christian University. The respondents in this study were MSME actors in Cireundeu Village. The method used are material presentation, pretest & posttest, interviews, questions and answers and discussions. The findings obtained are that the training and presentation of the material provided provide significant benefits to increase the knowledge of MSME actors. This knowledge can be practiced to manage MSME businesses, so that these village MSMEs can have sustainable business.
Co-Authors Aurora Angela Cendana, Puswita Debbianita Dwistia , Reynald Emmanuel Eddy, Endah Purnama Sari Elyzabet Indrawati Marpaung Erlandiani, Amanda Yunne Erwan Erwan, Erwan Hartanto, Frederick Ruben Hoetama, Marcella Ita Salsalina Lingga Jennifer Jennifer Kambono, Herman Lidya Agustina Maretia, Stella Maria Natalia, Maria Meiliu, Helen Nunik Lestari Dewi Oktavianti Oktavianti Putri, Dea Erinna Rini Handayani Tan Kwang En Tjun , Lauw Tjun Widjaja, Kanisius Kevin Wijaya, I Nyoman Agus Yonathan, Livia