Article Per Year (5 Year)
p-Index From 2021 - 2026
3.23
P-Index
This Author published in this journals
All Journal JAM Jurnal Akuntansi dan Ekonomika Jurnal ASET (Akuntansi Riset) EKONOMIS : Journal of Economics and Business Jurnal AKSI (Akuntansi dan Sistem Informasi) Economac: Jurnal Ilmiah Ilmu Ekonomi Maker: Jurnal Manajemen Jurnal Akuntansi Kompetif Jurnal Vokasi Jurnal Riset Akuntansi Politala Review of Islamic Economics and Finance Jurnal Ecogen Jurnal Eksplorasi Akuntansi (JEA) Journal of Applied Accounting And Business (JAAB) Economics, Business, Accounting & Society Review E-Amal: Jurnal Pengabdian Kepada Masyarakat JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Amy Fontanella
Politeknik Negeri Padang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Social Sciences

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 30 Documents
Search

 1   2   3 
Pengaruh Gender Diversity Dan Board Independence Terhadap Emisi Karbon Dengan Media Exposure Sebagai Moderasi Rahmat Febrianto; Monica Verginia; Amy Fontanella
Akuntansi & Ekonomika Vol 12 No 2 (2022): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v12i2.4209

Abstract

Global warming is becoming a problem faced now. Global warming can affect climate change. One of the causes of climate change in the world is GHG caused by human activities. The international public's efforts to respond to climate change events began when the UNFCCC was signed. The purpose of this study is to analyze the effect of gender diversity and board independence on the disclosure of carbon emissions with media exposure as moderation in manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2020. Sampling in this study is purposive sampling technique and became 135 companies. Regression analysis shows that the interaction of board independence on media exposure affects the disclosure of carbon emissions. Meanwhile, gender diversity, board independence and interaction of gender diversity on media exposure have no effect on the disclosure of carbon emissions.
Faktor-Faktor Yang Mempengaruhi Corporate Bond Underpricing Irma Suryani Indra; Elvira Luthan; Amy Fontanella
Jurnal Ecogen Vol 5, No 4 (2022): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jmpe.v5i4.14050

Abstract

This study aims to determine what factors influence corporate bond underpricing in companies listed on the IDX in 2017-2021. This research is a quantitative study, using secondary data collected through the official website of the IDX and the company's website. The population used in this study is all companies issuing bonds in 2017-2021 using a purposive sampling technique for the sample selection method. This study uses multiple linear analysis, which in this study shows that underwriter reputation has a significant effect on corporate bond underpricing. Meanwhile, Accrual Quality Family Involvement, firm age and profitability have no significant effect on corporate bond underpricing.
The Effect of Accrual Quality, Underwriter Reputation, and Family Involvement on Corporate Bond Under-pricing Irma Suryani Indra; Elvira Luthan; Amy Fontanella
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 8 No. 1 (2023)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v8i1.483

Abstract

This study aims to determine how the influence of Accrual Quality, Underwriter's Reputation and Family Involvement on the under-pricing of corporate bonds in the manufacturing and banking industries during 2017-2021. This research is a quantitative study using secondary data collected through the IDX's official website and the company's website. The population used in this study were all manufacturing and banking companies that issued bonds in 2017-2021 using purposive sampling technique for the sample selection method. This study uses multiple linear analyses, which in this study shows that the reputation of the underwriter has a significant effect on the under-pricing of corporate bonds. Meanwhile, the quality of accruals and family involvement has no significant effect on the under-pricing of corporate bonds.
THE INFLUENCE OF CSR DIMENSION ON INVESTOR ATTENTION DURING THE COVID-19 Vella Harmayuni; Elvira Luthan; Amy Fontanella
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 9, No 1 (2023): Volume 9 Nomor 1 Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/mjm.v9i1.556

Abstract

Investor attention reacts to the company’s newly released information, especially positive information or positive signal. Since COVID-19 pandemic, CSR is one of the positive signals from company. This study aims to examine the effect of each CSR dimension on investor attention during the COVID-19 pandemic and prove which form of CSR category attract investor attention the most in times of crisis. The research uses quantitative methods, secondary data forms, and linear regression techniques. The results of the study show that each CSR dimension has a significant correlation on investor attention and the people dimension or social performance is the form of CSR that attracts investor attention the most during the COVID-19 pandemic. So, it concluded that companies need to consider CSR activities during times of crisis.
Pengaruh Penggunaan Financial Technology, Gaya Hidup dan Pendapatan Orang Tua Terhadap Perilaku Keuangan Mahasiswa Wulan Dwi Putri; Amy Fontanella; Desi Handayani
Akuntansi dan Manajemen Vol. 18 No. 1 (2023): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v18i1.213

Abstract

This study aims to examine the effect of using financial technology, lifestyle and parental income on student financials behavior. This research was conducted on students of the Accounting Department of the DIII and DIV Study Programs of Accounting at the Padang State Polytechnic. This research method was conducted with a quantitative method using a questionnaire as a research instrument and measured using liket scale. The results of this study indicate that using financial technology affects students' financials behavior, meaning that if someone uses financial technology, it will impact on how he manages his finances. Lifestyle variables are not proven to have an effect on students' financials behavior while parental income has a negative effect on students' financial behavior. This result shows that the higher the income level of parents will reduce the ability of students' financial management behavior. The findings of this study imply that financial technology play an importants role in financials behaviour, the higher the use of financial technology, the better the financial behavior of students. Apart from being a transaction tool in daily activities, fintech can also support student financial activities such as saving, investing for future needs, making necessary payments and supporting business activities that can support income so that they can manage finances properly and precisely.
Pengaruh Big Data Terhadap Value Perusahaan Dengan Keputusan Investasi Sebagai Variabel Intervening Zulyanda, Yogi; Yuhefizar, Yuhefizar; Fontanella, Amy
Akuntansi dan Manajemen Vol. 19 No. 2 (2024): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v19i2.291

Abstract

In the current era of digitalization, big data has become one of the most valuable assets for companies to increase efficiency and competitiveness. This research aims to determine the influence of Big Data on Company Nilai with Investment Decisions as an Intervening Variable. The type of quantitative research and population are Technology Sector Companies Listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. Sampling used a purposive sampling method to obtain 7 companies with a research period of 5 years using quarterly data.The analysis method used is panel data regression to test the direct relationship between variables and SEM to test the mediation relationship. Data processing uses the STATA application. The results of this research show that (a) big data partially has no significant effect on company nilai (b) big data partially has a significant effect on investment decisions (c) partial investment decisions have no significant effect on company nilai (e) big data partially has no significant effect on company nilai with investment decisions as an intervening variable. These findings show that although big data influences investment decisions, its impact on company value is not yet optimal.
Peningkatan Minat Siswa Berwirausaha Melalui Penggunaan Business Model Canvas Dalam Perencanaan Usaha Chandra, Novrina; Fontanella, Amy; Yusnani, Yusnani
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 3: September-Desember 2024
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v4i3.3610

Abstract

Salah satu tujuan SMK Negeri 2 Padang adalah menghasilkan lulusan yang mempunyai keterampilan untuk hidup mandiri dan mengikuti pendidikan lebih lanjut sesuai dengan program keahliannya. Menunjang tercapainya tujuannya ini mahasiswa selain dibekali dengan ilmu terapan juga dibekali dengan ilmu kewirausahaan. Namun minat kewirausahaan masih rendah karena masih terbatasnya pengetahuan siswa dalam menggali ide bisnis dan potensi yang ada didaerah. Program yang dilaksanakan pada kegiatan Pengabdian Masyarakat ini adalah untuk membangun jiwa kewirausahaan para siswa. Kegiatan yang dilakukan adalah pelatihan bagi siswa membuat perencanaan bisnis. Siswa di ajak mencari potensi daerah dan menggali ide-ide bisnis. Kegiatan ini dimulai dengan pelatihan tentang membuat rencana bisnis dengan menggunakan elemen-elemen Business Model Canvas (BMC). Kemudian, siswa melakukan praktek membuat ide dan rancangan bisnis dengan menggunakan kerangka BMC. Hasil dari kegiatan ini, siswa akan mampu menuangkan berbagai ide usaha yang sesuai dengan potensi daerahnya dan juga akan mampu dalam perencanaan bisnis dengan menggunakan kerangka BMC.
THE INFLUENCE OF CSR DIMENSION ON INVESTOR ATTENTION DURING THE COVID-19 Harmayuni, Vella; Luthan, Elvira; Fontanella, Amy
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 9 No 1 (2023): Volume 9 Nomor 1 Tahun 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/mjm.v9i1.556

Abstract

Investor attention reacts to the company’s newly released information, especially positive information or positive signal. Since COVID-19 pandemic, CSR is one of the positive signals from company. This study aims to examine the effect of each CSR dimension on investor attention during the COVID-19 pandemic and prove which form of CSR category attract investor attention the most in times of crisis. The research uses quantitative methods, secondary data forms, and linear regression techniques. The results of the study show that each CSR dimension has a significant correlation on investor attention and the people dimension or social performance is the form of CSR that attracts investor attention the most during the COVID-19 pandemic. So, it concluded that companies need to consider CSR activities during times of crisis.
Pengaruh Keberadaan Komite Manajemen Risiko (Risk Management Committee/RMC) dan Karakteristik Anggota RMC terhadap Pengungkapan Kinerja Lingkungan dan Sosial Perusahaan Furqani, Nurmeita; Fontanella, Amy; Maryati, Ulfi
Jurnal Eksplorasi Akuntansi Vol 7 No 1 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i1.2324

Abstract

This study aims to analyze the effect of the existence of a risk management committee (RMC) and the characteristics of RMC members on the disclosure of corporate environmental and social performance. The sample in this study consists of non-financial companies listed on the Indonesia Stock Exchange from 2019-2023 that publish sustainability reports , with a total sample size of 262 and a sub-sample of 81. The sample selection was based on purposive sampling method, and multiple linear regression analysis was used as the main analysis method to test the hypothesis. The results of this study show that the presence of RMC has a positive effect on disclosure of corporate environmental and social performance. Meanwhile, the characteristics of RMC members in terms of educational qualifications and work experience also positively affect the disclosure of corporate environmental and social performance. This study implies the importance of the existence of a risk management committee in the company.
PENGARUH FREE CASH FLOW, FINANCIAL DISTRESS, DAN INVESTMENT OPPORTUNITY SET TERHADAP MANAJEMEN LABA: STUDI PADA PERUSAHAAN INFRASTRUKTUR, TRANSPORTASI, DAN LOGISTIK Putri, Sanniyah Alya; Andriani, Wiwik; Fontanella, Amy; Zahara, Zahara
Jurnal Riset Akuntansi Politala Vol 8 No 1 (2025): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v8i1.439

Abstract

This study aims to determine and analyse how free cash flow, financial distress, and investment opportunity set affect earnings management. This study uses the years 2018-2022 with this research sample includes 28 infrastructure, transportation, and logistics companies listed on the Indonesia Stock Exchange. Purposive sampling is the sampling method used. Coefficient similarity test, descriptive statistical test, classical assumption test, and multiple linear regression analysis are the test procedures performed. According to the results of this study, free cash flow has no effect on earnings management, financial distress has a significant negative effect on earnings management, and investment opportunity set has a significant positive effect on earnings management.
Co-Authors Afridian Wirahadi Ahmad Afridian Wirahadi Ahmad Akhnof Tria Kurnilah Aminuyati Anda Dwiharyadi Annisa Ghaida, Indri Annisa Rahman April, Reza Armel Yentifa Chandra, Novrina Desi Handayani Eddy R Rasyid Elvira Luthan Endrawati Ermataty Hatta5 Fera Sriyunianti Fithri Meuthia, Reno Freshy Indrianti Furqani, Nurmeita Gusranti Yuvitasari Gustati Gustati Haniva Dela Gusta Hariani, Rita Harmayuni, Vella Hidayatul Ihsan Iftikar Arif Yuri Irda Rosita Irma Suryani Indra Mardiyah, Al Aina Ul MARIA BINTANG Monica Verginia Octa Azzani, Olivia Putri, Faradilla Almeyda Putri, Sanniyah Alya Rahmat Febrianto Ramadhani, Rahmatullaili Silvia Ningsih Sriyuniati, Fera Sukartini Ulfi Maryati Vella Harmayuni Viona Azzahra Wiwik Andriani Wulan Dwi Putri Yolandari, Andhita Yuhefizar Yuhefizar Yusak Maryunianta Yusnani Yusnani Zahara Zahara Zalida Afni Zulyanda, Yogi