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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Pengabdian Pada Masyarakat Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Journal of Education, Humaniora and Social Sciences (JEHSS) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal STIE Semarang (Edisi Elektronik) Journal Of Management Science (JMAS) JURNAL MUTIARA AKUNTANSI Majalah Ilmiah Warta Dharmawangsa JASF (Journal of Accounting and Strategic Finance) Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Madaniya Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Quantitative Economics and Management Studies Jurnal Kewarganegaraan Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Ekonomi JRAM (Jurnal Riset Akuntansi Multiparadigma) Comsep : Jurnal Pengabdian Kepada Masyarakat Profit: Jurnal Manajemen, Bisnis dan Akuntansi Worksheet : Jurnal Akuntansi Sanskara Akuntansi dan Keuangan Jurnal Multidisiplin West Science The Es Accounting and Finance SABAJAYA Jurnal Pengabdian Kepada Masyarakat West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science Jurnal Bisnis Corporate West Science Social and Humanities Studies
Mekar Meilisa Amalia
Universitas Dharmawangsa
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Analisis Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Consumer Goods Yang Terdaftar Di Bei Periode 2017-2021 Fachrul Rozi; Mekar Meilisa Amalia
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 1 (2023): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i1.6657

Abstract

Penelitian ini bertujuan memberikan bukti empiris mengenai profitabilitas, leverage, ukuran dewan komisaris dan ukuran perusahaan dalam memprediksi nilai perusahaan dengan menguji masing-masing variabel. Objek penelitian adalah perusahaan consumer goods yang terdaftar di BEI periode 2017-2021. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah sampling jenuh, yang melibatkan 45 perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017- 2021 dengan periode pengamatan selama 5 (lima) tahun adalah sebanyak 225 sampel perusahaan. penelitian ini menunjukkan bahwa profitabilitas, leverage dan ukuran dewan komisaris berpengaruh signifikan terhadap nilai perusahaan. Sedangkan ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan.
Efektivitas Capital Adequacy Ratio dan Nonperforming Loan Terhadap Profitabilitas Perbankan di Indonesia: Studi Manajemen Keuangan Perusahaan Hariandy Hasbi; I Kadek Wira Dharama Prayana; Mekar Meilisa Amalia; Andi Hidayatul Fadlilah; Dede Hertina
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6800

Abstract

The existence of banks as a subsystem in the economy of a country has an important role, even in the daily life of modern society most of them involve the services of the banking sector. The purpose of this study was to analyze the Capital Adequacy Ratio and Nonperforming Loan on banking profitability in Indonesia. The method used in this article is a qualitative method with literature study or Library Research. The aim is to analyze the comparison of existing theories with previous theories in the research literature. The literature used is literature from research results or reviews presented in national and international scientific articles related to financial management that discuss CAR and NPL that affect bank profitability. Based on the literature review conducted in this article, the following conclusions can be drawn: (1) Capital Adequacy Ratio (CAR) has a positive effect on banking profitability in Indonesia. (2) Nonperforming Loan (NPL) has a positive effect on banking profitability in Indonesia. Keywords: Capital Adequacy Ratio (CAR), Nonperforming Loan (NPL), Profitability
Enhancing Accountability and Transparency in the Public Sector: A Comprehensive Review of Public Sector Accounting Practices Mekar Meilisa Amalia
The Es Accounting And Finance Vol. 1 No. 03 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v1i03.105

Abstract

This research uses a comprehensive bibliometric analysis to explore the literature on public sector accounting practices and their impact on accountability and transparency. The research used VOSviewer, a bibliometric analysis tool, to visualize and analyze the bibliometric network, revealing patterns of collaboration, influential publications, and key themes. The data collection process yielded 840 scholarly articles from leading academic databases, with a focus on English-language publications in the past decade. The results show six distinct publication clusters, each highlighting significant research themes. Cluster 1 emphasizes innovation and transparency, indicating the relevance of accounting change and performance measurement in public sector organizations. Cluster 2 centers on accounting reform and the adoption of accrual accounting practices, exploring the transition from cash-based to accrual-based accounting in the public sector. Cluster 3 studies forensic accounting and internal audit practices, reflecting the growing interest in fraud detection and risk management in public sector entities. Cluster 4 highlights the importance of information systems and efficiency in public sector accounting. Cluster 5 centers on the pressing issue of corruption in the public sector and the role of audit in combating corrupt practices. Cluster 6 explores the potential application of private sector accounting practices in the public sector. Keyword analysis identified the most frequently occurring keywords, such as "accountant", "public sector reform", "performance", and "service", underscoring their importance in the literature. Conversely, keywords with fewer occurrences, such as "transparency" and "information systems", indicate areas that require further attention and research.
Bibliometric Analysis of Trends and Patterns in Sustainable and Responsible Investments (SRI) Research from 2000-2024 Loso Judijanto; Nurjanna Ladjin; Iwan Harsono; Mekar Meilisa Amalia; Joko Sangaji
West Science Journal Economic and Entrepreneurship Vol. 2 No. 02 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i02.892

Abstract

This study provides a comprehensive bibliometric analysis of Sustainable and Responsible Investments (SRI) research from 2000 to 2024, utilizing data visualization tools to map the evolution and current state of the field. Through thematic clusterization, temporal trends, author collaboration networks, and potential research topics, the research offers insights into the dynamic nature of SRI. Initial findings show a progression from foundational concepts to more nuanced discussions around impact investing and sustainability indices. The analysis of author collaboration networks highlights key influencers and suggests potential areas for future collaboration. Additionally, the identification of underexplored areas such as ethical investment frameworks and the impact of social investments indicates new directions for research. This paper underscores the importance of SRI in aligning financial investments with global sustainability goals, providing a roadmap for future research and practice in the field.
EDUKASI PENYUSUNAN LAPORAN KEUANGAN SEDERHANA BAGI UMKM DALAM MENINGKATKAN TRANSPARANSI DAN AKSES PERMODALAN Delfian Zaman; Upik Djaniar; Mekar Meilisa Amalia; Nelly Patria
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Volume 6 No 3 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i3.48385

Abstract

Pentingnya penyusunan laporan keuangan tidak hanya sebatas untuk kepentingan internal pengusaha dalam mengevaluasi kinerja usaha, tetapi juga menjadi indikator utama dalam penilaian kelayakan kredit oleh pihak eksternal. Tujuan pengabdian kepada masyarakat ini untuk mengedukasi laporan keuangan sederhana bagi UMKM dalam meningkatkan transparasi dan akses permodalan. Metode dalam pengabdian kepada masyarakat dengan pendekatan tinjauan pustaka ini bertujuan untuk merumuskan strategi edukasi penyusunan laporan keuangan sederhana bagi UMKM yang efektif, berdasarkan hasil studi teoretis dan empiris dari berbagai literatur akademik dan praktik lapangan. Berdasarkan hasil tinjauan pustaka yang telah dilakukan, dapat disimpulkan bahwa penyusunan laporan keuangan sederhana merupakan aspek fundamental dalam meningkatkan transparansi dan akuntabilitas keuangan pada usaha mikro, kecil, dan menengah (UMKM).
PENERAPAN APLIKASI KEUANGAN SEDERHANA UNTUK MENINGKATKAN AKURASI PENCATATAN PADA UMKM Lusia Adinda Dua Nurak; Nurul Masithoh; Mekar Meilisa Amalia; Heidi Siddiqa
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 6 (2025): Vol. 6 No. 6 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i6.54605

Abstract

Salah satu permasalahan utama yang sering dihadapi UMKM adalah rendahnya akurasi pencatatan keuangan. Tujuan dilakukan kegiatan ini adalah untk penerapan aplikasi keuangan sederhana untuk meningkatkan akurasi pencatatan pada UMKM. Metode yang digunakan dalam kegiatan pengabdian kepada masyarakat ini adalah kajian pustaka (literature review). Metode kajian pustaka dipilih untuk memperoleh landasan teoretis dan empiris yang kuat terkait penerapan aplikasi keuangan sederhana dalam meningkatkan akurasi pencatatan keuangan pada UMKM. Berdasarkan hasil kajian pustaka dan pembahasan yang telah dilakukan, dapat disimpulkan bahwa permasalahan utama yang dihadapi oleh UMKM adalah rendahnya akurasi pencatatan keuangan usaha. Kondisi ini disebabkan oleh keterbatasan literasi keuangan, minimnya pemahaman manajemen keuangan, serta masih dominannya praktik pencatatan manual dan pencampuran keuangan pribadi dengan keuangan usaha.
Analisis Dampak Stres Kerja Dan Work Family Conflict Terhadap Komitmen Organisasi (Studi Kasus Guru Wanita Selama Pandemi) Mekar Meilisa Amalia; Siti Annisa Wahdiniawati; Desty Endrawati Subroto; Surya Syarifuddin; Gamar Al Haddar; Hendy Tannady; Tanti Widia Nurdiani; Magdalena Magdalena
Jurnal Kewarganegaraan Vol 9 No 2 (2025): Desember 2025
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jk.v6i3.3949

Abstract

Abstrak penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh work family conflict dan stres kerja terhadap komitmen organisasi guru wanita di sekolah Muhammadiyah Matraman pada masa pandemi covid-19. Penelitian ini menggunakan pendekatan kuantitatif dengan menyebarkan kuesioner 50 guru wanita. Analisis data diolah menggunakan SPSS statistic. Skala pengukuran dalam penelitian ini menggunakan skala Likert. Penelitian dilakukan dengan menyebarkan kuesioner melalui google form. Hasil dari penelitian ini menunjukan bahwa work family conflict memiliki pengaruh terhadap komitmen organisasi, stres kerja memiliki pengaruh terhadap komitmen organisasi dan work family conflict dan stres kerja memiliki pengaruh komitmen organisasi.Kata kunci : work family conflict, stres kerja, komitmen organisasi. AbstractThis study aims to determine how much influence work family conflict and work stress have on the organizational commitment of female teachers at the Muhammadiyah Matraman school during the covid-19 pandemic. This study uses a quantitative approach by distributing questionnaires to 50 female teachers. Analysis of the processed data using SPSS statistics. The measurement scale in this study uses a Likert scale. The research was conducted by distributing questionnaires via google form. The results of this study indicate that work-family conflict has an influence on organizational commitment, work stress has an influence on organizational commitment and work-family conflict has an influence on organizational commitment.Keyword : work family conflict, stres kerja, komitmen organisasi
The Influence of Environmental Accounting, Green Human Resource Accounting, and ESG Orientation on the Sustainable Performance of Manufacturing Companies Mekar Meilisa Amalia
West Science Social and Humanities Studies Vol. 4 No. 04 (2026): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v4i04.2796

Abstract

This study examines the influence of Environmental Accounting (EA), Green Human Resource Accounting (GHRA), and Environmental, Social, and Governance (ESG) Orientation on the sustainable performance of manufacturing companies in Indonesia. Using a quantitative research design, data were collected from 125 manufacturing companies through a Likert scale-based survey. The data were analyzed using SPSS version 25, with multiple regression analysis conducted to assess the relationships between the independent variables (EA, GHRA, and ESG Orientation) and the dependent variable (Sustainable Performance). The findings reveal that all three practices—EA, GHRA, and ESG Orientation—have a significant positive impact on sustainable performance, with GHRA having the largest effect. The study highlights the importance of integrating environmental accounting, human resource practices, and ESG orientation into corporate strategies to enhance sustainability. The results provide valuable insights for policymakers and business leaders aiming to promote sustainable practices within the manufacturing sector in Indonesia.
Determinants of Firm Value Based on Macro and Micro Dynamics: Inflation and Financial Performance as Moderating Variables Siti Aisyah; Johny Aninam; Mekar Meilisa Amalia; Neti Erlina; Novitasari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9416

Abstract

This study aims to analyze the influence of macroeconomic and microeconomic dynamics on firm value through a dual moderation model. Specifically, this study examines how macroeconomic variables (such as exchange rates and interest rates) affect firm value, with inflation as a moderating variable, and how microeconomic fundamental factors affect firm value, with financial performance as a moderating variable. Using a quantitative approach with the Structural Equation Modeling (SEM) method, this study integrates Signaling Theory and Arbitrage Pricing Theory to explain the phenomenon of capital market volatility. The analysis results indicate that inflation plays a crucial role in weakening the transmission of monetary stability to firm value, while solid financial performance has been shown to strengthen market appreciation of the issuer's intrinsic value. This study provides a theoretical contribution to the financial management literature regarding the interaction between systematic risk and firm-specific risk in determining shareholder value in emerging markets.
Analisis Dampak Adopsi Embedded Finance dan Disiplin Keuangan terhadap Arus Kas UMKM Perdagangan di Jawa Tengah Mekar Meilisa Amalia; Junet Kaswoto; Ilham Akbar Bunyamin
Jurnal Multidisiplin West Science Vol 5 No 04 (2026): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v5i04.3332

Abstract

Penelitian ini bertujuan untuk menganalisis dampak manajemen keuangan terintegrasi dan disiplin keuangan terhadap arus kas Usaha Mikro, Kecil, dan Menengah (UMKM) di sektor perdagangan di Jawa Tengah. Pendekatan penelitian kuantitatif digunakan dengan memanfaatkan data primer yang dikumpulkan dari 85 pelaku UMKM melalui kuesioner terstruktur yang diukur menggunakan skala Likert. Analisis data dilakukan menggunakan SPSS versi 25, meliputi statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik, serta analisis regresi linier berganda. Hasil menunjukkan bahwa manajemen keuangan terintegrasi memiliki pengaruh positif dan signifikan terhadap arus kas, yang mengindikasikan bahwa perencanaan, pencatatan, dan pengendalian keuangan yang sistematis meningkatkan stabilitas keuangan. Disiplin keuangan juga memiliki pengaruh positif dan signifikan, yang menyoroti pentingnya perilaku keuangan yang konsisten dalam mengelola keuangan usaha. Secara bersamaan, kedua variabel tersebut secara signifikan mempengaruhi arus kas, dengan koefisien penentuan (R²) sebesar 0,487, artinya 48,7% variasi arus kas dijelaskan oleh kedua variabel independen tersebut. Temuan ini menyarankan bahwa integrasi sistem manajemen keuangan yang terstruktur dan perilaku keuangan yang disiplin sangat penting untuk meningkatkan keberlanjutan keuangan UMKM. Studi ini memberikan implikasi praktis bagi pelaku UMKM dan pembuat kebijakan untuk memperkuat kemampuan keuangan guna meningkatkan kinerja dan ketahanan bisnis.
Co-Authors A. Mahendra Abu Bakar Andi Hidayatul Fadlilah Andi Indrawati Andi Urfia Awaliah Anjarwati, Sri Aried Sumekar Arief Hidayatullah Khamainy Bambang Baren Sipayung Budi Antoro Cakranegara, Pandu Adi Citra Arta, Deddy Novie Dede Hertina Delfian Zaman Desty Endrawati Subroto Dewa Oka Supartawa Dewi Wahyuni Dwi Tika Afriani Elmira Siska Emma Syahfira Emmy Syafitri Fachrul Rozi Fachrul Rozi Facrul Rozi Farid Ardyansyah Fatimah Fatimah Fauzi Fauziah Nur Purwaningsih Festus Evly R.I. Liow Gamar Al Haddar Hariandy Hasbi Hasmidar Hasmidar Heidi Siddiqa Hendrik ES Samosir Hendy Tannady Hengky Leon I Gusti Ngurah Agung Dewantara Putra I Kadek Wira Dharama Prayana Ilham Akbar Bunyamin Indra Irjani Dewijanti Indra Rustiawan Irwan Moridu Ismet Ismatullah Iswanto Iswanto Iwan Harsono Jekmal Malau Johny Aninam Joko Sangaji Junet Kaswoto Karona Cahya Susena Kartika Sari Klemens Mere Kraugusteeliana Kraugusteeliana Loso Judijanto Lukman Hakim Lusia Adinda Dua Nurak Magdalena Magdalena Margiono Suyitno Marviana, Ratna Dina Megawaty Laiya Mia Amelia Wahyuni Moh Abdurrosyid Muhammad Mujtaba Mitra Zuana Napu, Fithriah Nasril Nasril Nasruddin Khalil Harahap Nasution, Annio Indah Lestari Nelly Patria Neti Erlina Noorhani Dyani Laksmi Nordiansyah, Muhammad Novi Puji Lestari Novitasari Nurhayati Nurhayati Nurhayati Nurhayati Nurjanna Ladjin Nurul Anisah Sihaloho Nurul Masithoh Olivia Tahalele Patriandari Patriandari Rahmat Jatnika Rahula Hananuraga Ratih Kusumastuti Renika Hasibuan Rianto Rifki Abdul Malik Rina Friska Bintang Siahaan Rizkia Daulay Rudi Ginting Sahnan Rangkuti Saputra, Eka Kurnia Sari Mujiani Siti Aisyah Siti Annisa Wahdiniawati Siti Zuhroh St Rahmah Suhendar Suhendar Surya Syarifuddin Tanti Widia Nurdiani Teguh Setiawan Wibowo Upik Djaniar Wakit, Saipul Warkianto Widjaja Weraman, Pius Wildoms Sahusilawane Wulandari Wulandari Yuliana Arsyad