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Does Earnings Quality Mediate The Effect Of Corporate Governance On Firm Value Kodriyah; Nana Umdiana; Denny Putri Hapsari; Santi Octaviani
International Journal of Science, Technology & Management Vol. 2 No. 6 (2021): November 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i6.376

This study aims to examine the influence of corporate governance factors on firm value and earnings quality as mediating variables. Research Methodology Using Purposive Sampling techniques, so as to obtain a data of 102. The analysis technique used was to use multiple regression and path analysis. Indicator of corporate governance has effect on firm value are managerial ownership and audit committee. Indicator of corporate governance has effect on earnings quality are Institutional ownership and audit committee. The earnings quality has no significant effect on the value of the company and has not been able to mediate the influence of managerial ownership, institutional ownership and committee on the value of the company. The corporate governance indicator is used 3 while there are other indicators such as the proportion of the independent commissioners board and the proportion of the board of directors. Investors do not only look at the financial aspects but can also see other information such as the implementation of corporate governance mechanisms as one of the considerations for investment decisions

PERAN DEWAN PENGAWAS SYARIAH, KOMITE AUDIT DAN DEWAN KOMISARIS DALAM MENDETEKSI PRAKTIK MANAJEMEN LABA Kodriyah Kodriyah; Neneng Sri Suprihatin; Santi Octaviani
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 4 No. 2 (2017)
Publisher : Universitas Serang Raya

Perkembangan system perbankan yang berbasis syariah banyak bermunculan disebabkan pemerintah yang memberi kebijkan dual-banking system dalam Kerangka Arsitektur Perbankan Indonesia (API) untuk menghadirkan alternative jasa perbankan yang semakin lengkap kepada masyarakat Indonesia. Meskipun secara teoritis perbankan syariah beroperasi dengan sistem bagi hasil, dalam praktiknya terdapat kemungkinan bank syariah melakukan kebijakan manajemen laba. Berdasarkan peraturan Otoritas Jasa Keuangan tentang pelaksanaan Good Corporate Governance yang diharapkan dapat meminimalisir tindakan manajemen untuk melakukan praktik manajemen laba.Penelitian ini bertujuan untuk menganalisis peran dewan pengawas syariah, komite audit dan dewan komisaris dalam mendeteksi praktik manajemen laba di Bank Umum Syariah.Model penelitian dianalisis menggunakan Multiple Linear Regression. Metode pengumpulan data yang digunakan adalah metode dokumentasi data sekunder,dimana data dikumpulkan dan diolah dari berbagai sumber. Hasil akhir penelitian ini berdasarkan uji yang telah dilakukan Dewan Pengawas Syariah tidak dapat meminimalisir manajemen untuk melakukan praktik manajamen laba, peranan komite audit tidak berpengaruh terhadap manajemen laba sedangkan peranan dewan komisaris mampu memprediksi praktik manajamen laba.. Kata kunci: Dewan Pengawas Syariah, Komite Audit, Dewan Komisaris, dan Manajemen Laba.

Pengaruh Tax Avoidance, Ukuran Perusahaan Dan Leverage Terhadap Firm Value Mega Putri Utami; Santi Octaviani; Entis Haryadi
"LAWSUIT" Jurnal Perpajakan Vol. 1 No. 2 (2022)
Publisher : Universitas Serang Raya

This study aims to determine the effect of tax avoidance on firm value, company size on firm value and leverage on firm value and to determine the effect of tax avoidance, company size and leverage on firm value in Mining Sector Companies listed on the Indonesia Stock Exchange for the 2015-2020 period. This research was conducted using quantitative methods with an associative approach. The population of this study was 47 companies and 9 companies were sampled using the purposive sampling method. Data analysis using SPSS version 25. Based on the results, it can be partially concluded that: 1) Tax Avoidance has no significant effect on Firm Value, 2) Company Size has a significant influence on Firm Value, 3) Leverage has a significant influence on Firm Value. And based on the results simultaneously concluded that Tax Avoidance, Company Size and Leverage have a significant influence on Firm Value.

An Increasing Reading Interest and Literacy Development Through the Creation of Pioneer Libraries for PAUD Students Santi Riana Dewi; Santi Octaviani; Andari; Martina Rahmawati Masitoh
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 5 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v5i1.4356

At this time the existence of a pioneer library is an important thing that must be improved in quality and quantity for the purposes of scientific development. Especially during the pandemic, school children tend to prefer playing games using gadgets or cellphones rather than reading books. Therefore, it is necessary to increase reading interest and literacy development for school students, including PAUD students. The lack of availability of books and other supports is the main reason for the lack of interest in reading and the development of literacy. Community service begins with conducting interviews with PAUD leaders and identifying the situation in PAUD, then continuing with providing motivation, assistance in improving literacy and donating reading books and other supports in order to form a pioneer library for students. The creation of a library is intended for students with the guidance of teachers and parents of students. Currently there are 4 teachers and 25 students. Before the service at PAUD there was no library with adequate books and supports. After the implementation of the program, teachers and students became increasingly enthusiastic about increasing book reading activities and improving overall literacy. In the future, it is hoped that the library will continue to grow through the cooperation of universities, government and local government officials.

The Importance Of Company Age As A Moderation To Solve Financial Distress Problems: Case Study Of The Manufacturing Industry In Indonesia Santi Octaviani
Brilliant International Journal Of Management And Tourism Vol 3 No 3 (2023): October: Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v3i3.2427

Study This aim For test influence operating capacity and leverage against financial distress with age company as moderating variable in Registered Manufacturing Companies on the Indonesian Stock Exchange for the 2018-2022 period. Research methods This is method quantitative. Population in study This is company manufacturers listed on the Indonesian Stock Exchange for the 2018-2022 period. Research methods sample done with use purposive sampling method, based on criteria that have been determined there were 132 companies used as sample. The analytical method used is method analysis multiple linear regression and processed use tool help SPSS Version 25. Test result show that: (1) Operating Capacity influential to Financial Distress, (2) Leverage influential significant to Financial Distress, (3) Company Age No moderate influence Operating Capacity to Financial Distress, (4) Company Age moderates strengthen influence Leverage to Financial Distress.

Pengelolaan Keuangan Sesuai Standar Akuntansi Bagi Pelaku Usaha Home Industry “Kripik Cipuk” Di Desa Kadubeureum Kabupaten Serang Santi Octaviani; Andari Andari
Jurnal Pengabdian Masyarakat Sains dan Teknologi Vol. 2 No. 2 (2023): Juni : Jurnal Pengabdian Masyarakat Sains dan Teknologi
Publisher : Fakultas Teknik Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58169/jpmsaintek.v2i2.161

At this time many see that the application of financial literacy knowledge in Cipuk MSMEs has not been applied optimally. However, with advances in technology, it has a method of applying business management knowledge so that these MSMEs can be more advanced. This business management science is financial literacy, which is to understand and apply various financial skills, such as managing personal savings, making budgeting, and investing. Not only that, MSMEs can add new flavor innovations due to the limited flavors in Cipuk preparations. The result of this service is that the Cipuk MSME partners understand more about financial literacy, understand more about making budgeting, financial bookkeeping and others, and add taste innovation, namely, so that MSME products are more varied and consumers don't feel bored with the taste of existing products.

Sosilaisasi Pencegahan Bullying di Sekolah Melalui Program “Sosialisasi Bahaya Bullying Bagi Mental Siswa” Deni Sunaryo; Hamdan; Santi Octaviani; Yoga Adiyanto
Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat Vol. 1 No. 4 (2023): Oktober : Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pandawa.v1i4.140

The younger generation is the foundation and capital of the nation's development. For this reason, parents, educators and the government are expected to seriously provide the best education for them. The reality is that all citizens, local governments, families and parents are obliged and responsible for providing protection and guaranteeing the fulfillment of children's human rights in accordance with their duties and responsibilities. Legal rules regarding bullying against children have been regulated by the State in the form of laws, meanwhile, a clear understanding of bullying is not yet owned by some adolescents both within the school environment and outside the school environment. Even though acts of bullying can harm other people and can even cause the loss of the future of a child who is a victim of this act. For this reason, the Serang Raya University Service Team is interested in carrying out community service activities for students of SMP Negri 2 Cikeusal Serang which in this case is given in the form of "Socialization of the Dangers of Bullying for Mental Students". using several methods including delivering material directly or lectures, sharing, discussions, questions and answers, and dialogue. The results obtained from the Socialization of the Dangers of Bullying for students' mentality are: the results of this dedication show that students' knowledge about stopping bullying increases, increase knowledge and understanding of legal regulations related to bullying, the impact of bullying.

Dissecting the Influence of Carbon Emissions on Firm Value: The Strategic Role of Stock Returns as a Mediating Variable Kodriyah Kodriyah; Santi Octaviani
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 3 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i3.319

This study aims to analyze the effects of Carbon Emission Disclosure (CED), liquidity, and leverage on firm value, as well as to examine the role of stock returns as a mediating variable. A quantitative research method was employed, utilizing multiple regression and path analysis on data from companies listed on the Indonesia Stock Exchange, particularly within sectors related to environmental issues. The findings indicate that CED significantly affects firm value both directly and indirectly through stock returns. Stock returns also demonstrate a significant positive effect on firm value. In contrast, liquidity and leverage do not exhibit significant effects, either directly or when mediated by stock returns. These results suggest that investors respond more to non-financial information, especially sustainability disclosures, than to traditional financial indicators. This study implies that companies should enhance the quality of their CED reporting as a strategy to build investor trust and sustain long-term firm value. This study is limited to companies listed on the Indonesia Stock Exchange, focusing mainly on environmentally related sectors, which may limit the generalizability of the results to other industries or geographical contexts. Moreover, reliance on quantitative methods and secondary data may overlook qualitative perceptions of stakeholders. Future research is recommended to expand sampling across diverse industries and regions to validate these findings further. Incorporating qualitative approaches could provide deeper insights into investor reactions to carbon emission disclosures. Companies are encouraged to adopt more transparent and standardized carbon emission disclosure practices and integrate sustainability into their broader strategic management to effectively enhance firm value.

Meningkatkan Tertib Administrasi Keuangan UMKM melalui Literasi Simple Accounting pada WPMI Banten Mahardini, Nikke Yusnita; Denny Putri Hapsari; Andari, Andari; Kodriyah, Kodriyah; Santi Octaviani; Nana Umdiana
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/2ek3t715

Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan ketertiban administrasi keuangan pada anggota komunitas Wanita Pengusaha Muslimah Indonesia (WPMI) Provinsi Banten melalui penerapan metode Simple Accounting dan pemanfaatan aplikasi pencatatan keuangan berbasis digital, SIAPIK. Permasalahan yang dihadapi para pelaku UMKM dalam komunitas ini adalah rendahnya literasi keuangan dan keterampilan dasar akuntansi, yang menyebabkan pencatatan keuangan yang tidak terstruktur serta pencampuran antara keuangan pribadi dan usaha. Kegiatan dilaksanakan dengan pendekatan experiential learning, yang melibatkan pelatihan, pendampingan, dan praktik langsung pencatatan keuangan secara manual maupun digital. Sebanyak 36 peserta mengikuti kegiatan secara luring dan menunjukkan peningkatan pemahaman yang signifikan, kemampuan menggunakan aplikasi SIAPIK secara mandiri, serta mampu menyusun laporan keuangan sederhana seperti laporan laba rugi dan arus kas. Lebih dari 80% peserta berhasil mempraktikkan pencatatan digital secara mandiri. Program ini juga menumbuhkan kesadaran kolektif akan pentingnya pencatatan keuangan serta potensi peserta menjadi agen literasi keuangan di lingkungan komunitasnya. Hasil ini menunjukkan bahwa kombinasi pelatihan berbasis pengalaman dan teknologi digital dapat mendorong perubahan perilaku keuangan yang berkelanjutan bagi UMKM perempuan.

The Importance Of Company Age As A Moderation To Solve Financial Distress Problems: Case Study Of The Manufacturing Industry In Indonesia Santi Octaviani
Brilliant International Journal Of Management And Tourism Vol. 3 No. 3 (2023): Brilliant International Journal Of Management And Tourism
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/bijmt.v3i3.2427

Study This aim For test influence operating capacity and leverage against financial distress with age company as moderating variable in Registered Manufacturing Companies on the Indonesian Stock Exchange for the 2018-2022 period. Research methods This is method quantitative. Population in study This is company manufacturers listed on the Indonesian Stock Exchange for the 2018-2022 period. Research methods sample done with use purposive sampling method, based on criteria that have been determined there were 132 companies used as sample. The analytical method used is method analysis multiple linear regression and processed use tool help SPSS Version 25. Test result show that: (1) Operating Capacity influential to Financial Distress, (2) Leverage influential significant to Financial Distress, (3) Company Age No moderate influence Operating Capacity to Financial Distress, (4) Company Age moderates strengthen influence Leverage to Financial Distress.

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