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All Journal I-ECONOMICS: A Research Journal on Islamic Economics Jurnal Ilmiah Ekonomi Global Masa Kini Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Anggreni, Meilinda
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGARUH KOMITE AUDIT, DEWAN DIREKSI DAN DEWAN PENGAWAS SYARIAH TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH: ESTIMASI PENGARUH LANGSUNG DAN PERAN MEDIASI MANAJEMEN LABA Anggreni, Meilinda; Novianty, Ira; Muflih, Muhammad
I-Economics Vol 8 No 1 (2022): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v8i1.12203

Abstract

Penelitian dilakukan untuk melihat pengaruh yang terjadi antara variabel komite audit, dewan direksi dan DPS terhadap kinerja keuangan dengan peran mediasi manajemen laba. Metode penelitian kuantitatif dan data sekunder digunakan pada riset ini. Sampel yang digunakan pada riset ini terdiri dari tiga belas Bank Umum Syariah periode 2016 hingga 2020. Analisis data yang digunakan pada riset ini yakni analisis jalur serta penerapan SEM-PLS. Studi ini menemukan bahwa komite audit dan dewan direksi secara langsung mempengaruhi manajemen laba dan kinerja keuangan. Disisi lain, dewan pengawas syariah memiliki pengaruh terhadap kinerja keuangan tetapi tidak memiliki pengaruh terhadap manajemen laba. Manajemen Laba dapat memediasi ketiga independent variabel yakni komite audit, dewan direksi dan DPS.
ANALISIS PENGARUH E, S, DAN G TERHADAP KINERJA PERUSAHAAN Tiara Nurpratiwi; Syafitri, Twenty Mariza; Meilansari, Selvita; Anggreni, Meilinda
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 2 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v20i2.834

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Environmental, Social, dan Governance (ESG) terhadap kinerja perusahaan (ROA) pada perusahaan perbankan yang terdaftar di bursa efek Indonesia periode 2018-2022. Data sekunder skor ESG dan ROA diperoleh dari Thomson Reuters dan dianalisis menggunakan regresi linier data panel dengan pendekatan Common Effect Model. Hasil penelitian menunjukkan bahwa variabel Environmental, Social, dan Governance berpengaruh signifikan terhadap kinerja perusahaan (ROA). Artinya, penerapan prinsip-prinsip ESG secara keseluruhan dan parsial (lingkungan, sosial, dan tata kelola) memiliki dampak positif terhadap profitabilitas perusahaan perbankan di Indonesia. Penelitian ini mendukung Stakeholder Theory yang menekankan pentingnya perusahaan memperhatikan kepentingan seluruh pemangku kepentingan untuk mencapai keberlanjutan dan profitabilitas.
Bibliometric Analysis: Environmental, Social, and Governance in the Public Sector Nurpratiwi, Tiara; Anggreni, Meilinda; Mariza Syafitri , Twenty
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 16 No. 1 (2025): Vol. 16 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v16i1.5411

Abstract

This study aims to comprehensively map the global research landscape of Environmental, Social, and Governance (ESG) performance in the public sector and government from 2015 to 2025 using bibliometric analysis. Utilizing data from 231 articles sourced from the Web of Science database and analyzed with R Studio and VOSviewer software, this study identifies publication trends, key contributors, thematic evolution, and research gaps. Key findings reveal a very significant increase in research interest, with an annual growth rate reaching 40.97%. The journal Sustainability emerged as a dominant source, and China leads in publication volume, while countries like Egypt demonstrate high citation impact efficiency. Central themes such as Sustainable Development Goals (SDGs), public sector, and government have evolved towards more specific issues including ESG performance, government subsidies, and the role of local government. Six main thematic clusters were identified, reflecting a focus on core global sustainability concepts, ESG performance in specific country contexts (China), governance (Bangladesh), the 2030 Agenda (Spain), and e-government (India). This study concludes a strong research dynamic and identifies crucial future research areas, including innovative financing mechanisms, SDG localization strategies, analysis of SDG interactions, broader stakeholder roles, climate resilience integration, and the development of long-term impact evaluation methodologies. Keywords: ESG Performance, Public Sector, Bibliometric Analysis, Sustainable Development Goals, Research Trends  
Pendampingan Penyusunan Laporan Keuangan Sederhana bagi Pelaku Usaha Derbi Beauty Glow (DBG) Anggreni, Meilinda; Nurpratiwi, Tiara; Carolina, Dessy; Syafitri, Twenty Mariza
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v3i3.388

Abstract

This  community service activity aims to provide understanding and training to the managers of Derbi Beauty Glow (DBG), located on Jl. Tanjung Barangan, Palembang City, regarding the importance of preparing financial reports as part of accountable and sustainable business management.  The activity was conducted on July 1, 2025, at 1:30 PM WIB and was attended by the business owner. The activity included educational sessions and practical training covering basic understanding of financial statements, recording of income and expenditure transactions, and the preparation of a simple profit and loss statement. The results of the activity showed an increase in participants' knowledge and skills in systematically preparing business records, which is expected to support decision-making and business sustainability through more organized and informative financial management.
PERHITUNGAN DAN PENYUSUNAN JURNAL PENCATATAN BIAYA PRODUKSI PADA PONDOK BAKSO LESTARI KOTA PALEMBANG Syafitri, Twenty Mariza; Nurpratiwi, Tiara; Anggreni, Meilinda; Wahyuni, Sri; Carolina, Dessy
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 4 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14829738

Abstract

The determination of cost of goods manufactured is crucial for MSMEs (Micro, Small, and Medium Enterprises) to set selling prices, manage costs, and calculate profit and loss. Pondok Bakso Lestari, an MSME in Palembang, still uses a simple estimation method in calculating the cost of goods manufactured due to a lack of understanding of factory overhead costs. This community service aims to provide an understanding of the importance of analyzing and calculating the Cost of Goods Manufactured for business sustainability. The method used is assistance and training on calculating the Cost of Goods Manufactured using explanation methods and direct examples. As a result, business owners understand the importance of calculating and determining the Cost of Goods Manufactured. After the training, business owners are able to calculate and prepare cost of production accounting journals independently. In conclusion, Pondok Bakso Lestari can determine more competitive and affordable selling prices after understanding the calculation of the Cost of Goods Manufactured, thereby attracting customer interest and encouraging business sustainability.
Co-Authors Carolina, Dessy Mariza Syafitri , Twenty Meilansari, Selvita Muhammad Muflih Novianty, Ira Nurpratiwi, Tiara Sri Wahyuni Syafitri, Twenty Mariza Tiara Nurpratiwi