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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN Jurnal Akuntansi & Auditing Indonesia Media Riset Akuntansi Jurnal Ilmiah Teknik Elektro Komputer dan Informatika (JITEKI) Prosiding Seminar Nasional INDOCOMPAC International Journal of Artificial Intelligence Research Jurnal Komunikasi Ikatan Sarjana Komunikasi Indonesia Journal on Education Enrichment : Journal of Management Indonesian Journal for Social Responsibility Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesian Capital Market Review JRAP (Jurnal Riset Akuntansi dan Perpajakan) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Maneggio Trends in Mechanical Engineering Research International Journal of Social and Education (INJOSEDU)

Hermiyetti

Universitas Bakrie

Author-ID : 280710

Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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The Influence of Good Corporate Governance Mechanism on Earnings Management: Empirical Study in Indonesian Stock Exchange Listed Company for Periods of 2006-2010 Hermiyetti, Hermiyetti; Manik, Evita Nora
Indonesian Capital Market Review Vol. 5, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

The purpose of this research is to examine the influence of good corporate governance mechanism about earnings management in companies listed in Indonesian Stock Exchange during 2006 to 2010. The independent variables include the size of commissioner board, independent commissioner board percentage, size of audit committee, and commissioner meeting frequency. The dependent variable is earnings management which is measured by discretionary revenue model (Stubben, 2010). Size of company is used as the control variable in this research. The population of this research is 465 samples from companies listed at Indonesian Stock Exchange during 2006 to 2010. The sampling method used in this research is purposive sampling method. In addition, the data analysis method used is regression analysis and descriptive statistics. The result of this research indicates that the mechanism of good corporate governance which is represented by the size of commissioner board, independent commissioner board percentage, size of audit committee, and commissioner meeting frequency do not have any significant impact on earnings management. However, the result shows that company size gave positive influence toward earning management.

Analysis Consumer Purchasing Decisions in the App Tokopedia Through E-Wom, Experiental Marketing and Brand Ambassador Agustini Tanjung; Hermiyetti; Usmar; Primaraga Sumantri Indra Wicaksana
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

The purpose of this study was to examine the effect of electronic word of mouth, experiential marketing, and brand ambassador variables on purchasing decisions on the Tokopedia application in the West Cikarang region. This sampling technique uses the Lemeshow formula and obtained as many as 300 respondents. The data obtained were analyzed quantitatively by using measuring instruments in the form of validity tests, reliability tests, classical assumption tests, simple and multiple linear regression analysis tests, and hypothesis testing. The test was conducted to determine the effective and relative contribution by using the SPSS version 21 application program for windows. The results of partial statistical analysis show that electronic word of mouth, experiential marketing, and brand ambassadors have a positive and significant influence on purchasing decisions on the Tokopedia application. The results of statistical analysis simultaneously show that electronic word of mouth, experiential marketing, and brand ambassadors have a significant effect on purchasing decisions on the Tokopedia application simultaneously. The results of the R Square value of electronic word of mouth showed a value of 48.4%, experiential marketing showed a value of 67.0%, and brand ambassadors showed a value of 66.0% which means that there is an influence on purchasing decisions on the Tokopedia application in the West Cikarang region.

Leverage, Beta, Growth Opportunities, Firm Size, dan Earnings Response Coefficient Perusahaan Otomotif dan Komponennya Lisdawati Lisdawati; J.M.V. Mulyadi; Hermiyetti Hermiyetti
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 3 No 01 (2016)
Publisher : Magister Akuntansi Universitas Pancasila

A B S T R A C T This research is purposed to analyze the influence of factors affect earnings response coefficient (ERC), partially and simultaneously, which consist of leverage, systematic risk (beta), growth opportunities, and firm size. The sample in this study are 12 automotive and components listed firms..This research use secondary data which applies multiple linear regression model to analyze and test the influence of independent variables to dependent variable partially (t-test), simultaneously (f-test), and goodness of fit (R-square) on models.The results showed that simultaneously, systematic leverage, systematic risk (beta), growth opportunities, and firm size effect on earnings response coefficients. Partially, Leverage has a negative effect on earnings response coefficient, Beta negatively correlated to earnings response coefficients, Growth opportunities (Market To Book Value ratio) has a significant effect on earnings response coefficients, size companies (FirmSize) has significant effect on earnings response coefficients. A B S T R A K Penelitian ini bertujuan untuk menganalisa faktor-faktor yang mempengaruhi koefisien respon laba (ERC), secara simultan dan parsial, yang terdiri atas leverage, resiko sistematik (beta), Growth opportunities (Market To Book Value rasio), dan ukuran perusahaan (Firm Size). Sampel adalah 12 perusahaan otomotif dan komponennya.Penelitian ini menggunakan data sekunder yang mengaplikasikan model regresi multiple linear untuk menganalisa dan menguji pengaruh variabel independen terhadap variabel dependen secara parsial (t-test), simultan (f-test), dan goodness of fit (R-square) pada model penelitian. Hasil penelitian menunjukkan bahwa Leverage, Beta, Growth opportunities (Market To Book Value rasio) dan Size secara bersama-sama (simultan) berpengaruh terhadap variabel terikat (dependent variable) koefisien respon laba. Secara parsial Leverage berpengaruh negatif terhadap koefisien respon laba , secara parsial Beta berkorelasi negatif terhadap koefisien respon laba , secara parsial Growth opportunities (Market To Book Value rasio )berpengaruh signifikan terhadap koefisien respon laba, secara parsial ukuran perusahaan (FirmSize) berpengaruh signifikan terhadap koefisien respon laba. JEL Classification: G14, G30

Profitabilitas, Likuiditas, Leverage, Arus Kas Operasi dan Return Saham Syariah pada Perusahaan Jakarta Islamic Index Sinta Wardani; Hermiyetti Hermiyetti; Muhammad Yusuf
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 4 No 01 (2017)
Publisher : Magister Akuntansi Universitas Pancasila

ABSTRACT This study aims to analyze and believe the factors that affect the return of sharia in the Jakarta Islamic Index. The sample of research is 29 companies with data from 2009-2015. Data analysis using multiple regression analysis. The results showed, liquidity and leverage is not significant significant to the return of sharia stocks. Operating cash flows are significant and positive against Sharia share returns. An interesting finding in this research is the role of operating cash flow as a determinant of stock returns. Future research can be proven the role of cash flow and other financial performance as a determinant of stock returns. A B S T R A K Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris mengenai faktor-faktor yang mempengaruhi return saham syariah di Jakarta Islamic Index. Sampel penelitian sebanyak 29 perusahaan dengan data tahun 2009-2015. Analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa profitabilitas. likuiditas dan leverage tidak berpengaruh signifikan terhadap return saham syariah. Arus kas operasi berpengaruh signifikan dan positif terhadap return saham syariah. Temuan menarik dalam penelitian ini adalah peran arus kas operasi sebagai penentu return saham. Penelitian mendatang dapat dibuktikan peran arus kas investasi dan pendanaan serta kinerja keuanganlainnya sebagai penentu return saham. JEL Classification: H54, R53

Improving Teacher Performance By Implementing Reward and Punishment Effective and Measurable Program M. Yusuf Alfian Rendra Anggoro KR; Hartanto Hartanto; M. Anton Fatoni; Hermiyetti Hermiyetti; Rosalina Anindia Sari Kartika
Journal on Education Vol 6 No 1 (2023): Journal On Education: Volume 6 Nomor 1 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i1.3040

The objective of this investigation is to comprehend how implementing incentives and penalties enhances the efficiency of educators. The analysis conducted is qualitative and descriptive. The approaches employed to collect data are observation, interviews, and documentation. The analysis of the information was executed by employing techniques such as data reduction, data demonstration, and deduction of conclusions. To ensure the accuracy of the data, data triangulation was implemented. The findings of the research exhibit that rewards come in the form of financial incentives, such as wages, salaries, teacher stipends, and bonuses. Non-financial awards such as promotion, training to improve skills, holidays, cooperative colleagues and superiors, and a good work environment. As for the application of punishment or punishment in the form of intellectual punishment, getting a reprimand, postponement of promotions, or periodically. According to the aforementioned research findings, using rewards and penalties can improve teacher effectiveness. Researchers are aware of how crucial the use of rewards and penalties is to raising teacher performance. The use of rewards and sanctions can help improve teacher effectiveness.

The Role of Good Corporate Governance as a Moderating Variable in Relationship Between Solvency, Company Size, Liquidity and Stock Price Hermiyetti Hermiyetti; Rina Apriliani; Muhammad Hery Santoso; Murwani Wulansari; Agoes Hadi Poernomo
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 4 (2023): Agustus 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i4.1285

The purpose of this study is to see how liquidity, solvency, firm size, and corporate governance (GCG) affect consumer goods industrial sector businesses listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. This research employs multiple linear regression analysis with secondary data from the company's financial statements and annual reports. The current ratio, debt to equity, firm size, and corporate governance (GCG) are used as independent factors in this study, with stock prices as the dependent variable and corporate governance (GCG) as the moderating variable. According to the findings of this study, the Current Ratio (CR) and Debt to Equity Ratio (DER) have a partially negative and substantial influence on stock prices, and concurrently independent factors have a significant effect on stock prices using the previous year’s stock price as a control variable. Meanwhile, stock prices are unaffected by business size or GCG. And GCG, as a moderating variable, cannot increase the company’s size.

THE ROLE OF FORENSIC ACCOUNTING IN DETECTING AND INVESTIGATING CASES OF CORPORATE FINANCIAL FRAUD Hermiyetti
INTERNATIONAL JOURNAL OF SOCIAL AND EDUCATION Vol. 1 No. 2 (2024): May
Publisher : Pondok Pesantren Baitul Quran

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This study aims to explore the important role played by forensic accounting in detecting and investigating financial fraud. The research method used is literature. The results showed that forensic accounting is an effective instrument in identifying and exposing financial fraud. By using data analysis tools and specialized investigative techniques, forensic accountants can detect unusual patterns that may signal fraud. Their skills and experience in evidence assessment and preparation of investigative reports provide significant support in legal proceedings. The findings also confirm that forensic accountants play a vital role as expert witnesses in court, as well as in making recommendations for improvements to internal control systems to reduce the risk of future fraud.

Edukasi Pelestarian Lingkungan Hidup dan Penghematan Air Madonna, Sandra; Hermiyetti, Hermiyetti; Dewi Meilasari Sugiana, Astrid; Made Indradjaja Brunner, I
Indonesian Journal for Social Responsibility Vol. 6 No. 02 (2024): December 2024
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v6i02.280

Wasting clean water in society worsens the shortage of water and makes it harder to access. To address this, it’s important to promote water-saving habits and boost community involvement in protecting the environment. The clean water crisis has also been felt by the community of the Majelis Taklim Nurul Qolbi. The Majelis Taklim Nurul Qolbi, an association of blind people in Tangerang City, has also faced water shortages, especially during dry seasons and large gatherings. Community Service Activities have been carried out to overcome this problem by using technological and social approaches. The technological approach is to install 4 ablution water flow limiters at the Nurul Qolbi Musala. The social approach is to provide socialization to the community, especially the congregation at the Majelis Taklim Nurul Qolbi to save water, especially for ablution. The result of this community service activity is the application of appropriate technology from water flow limiters resulting from research innovations and social activities that have been carried out previously. This activity has succeeded in saving ablution water by reducing the water flow rate by 74.6%. The water discharge before the installation of the device was around 5 L/minute and after the installation of the device the water flow decreased to 1.27 L/minute. The results of this community service activity have given the congregation awareness to preserve the environment by carrying out energy efficiency and water conservation, and spreading the culture of saving water in the surrounding environment.

Analysis of the Influence of Growth Opportunities and ISO 14001 Certification on the Level of Carbon Emission Disclosure Hermiyetti, Hermiyetti; Usmar, Usmar
Maneggio Vol. 2 No. 3 (2025): Maneggio-June
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/68td7m11

This study aims to analyze the effect of growth opportunities and ISO 14001 certification on the level of carbon emission disclosure in companies listed on the Indonesia Stock Exchange (IDX). Carbon emissions have become a global concern as demands for environmental accountability and transparency in corporate practices increase. This study employs a quantitative approach using multiple linear regression, based on secondary data obtained from annual reports and sustainability reports of 70 companies during the period 2019–2023. Carbon emissions disclosure is measured using GRI G4-EN15 to G4-EN21 indicators, while growth opportunity is measured through the market-to-book equity ratio, and ISO 14001 certification is categorized as a dummy variable. The results indicate that growth opportunities and ISO 14001 certification have a positive and significant effect on the level of carbon emissions disclosure. Together, these two variables explain 37.5% of the variation in corporate carbon disclosure. These findings indicate that companies with high growth prospects and formal environmental management systems are more likely to disclose carbon emissions information openly as part of their sustainability strategy and public legitimacy. This study contributes theoretically to the environmental accounting literature and offers practical implications for regulators, investors, and companies in promoting more transparent carbon emissions management and reporting

EFFECT OF PLATE THICKNESS AND ROLL GAP ON THE GEOMETRIC QUALITY OF ROLLING PRODUCTS Hendra, Hendra; Fauzan, Ahmad; Zuliantoni, Zuliantoni; Aswata, Aswata; Nugraha, Kurnia; Hermiyetti, Hermiyetti; Hernadewita, Hernadewita
Trends in Mechanical Engineering Research Vol 1, No 1 (2023): June
Publisher : Department of Mechanical Engineering, Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62870/timer.v1i1.20496

The folding gate is a middle frame flanked by cross bars on the back of the shop door which has a higher level of strength than the body of the door and has better security. The U folding profile is made by a plastic deformation rolling process in which the plate is passed between the pressing roll and the sliding roll. Flat plates are used from the base material of metal plates with varying plate thickness where the metal forming process uses a cold working process. Factors that affect the results of rolling are roll dimensions, machine capacity, roll pressure lever settings and others. The thickness of the plate that can be rolled by the machine, the amount of force exerted on the roll gap, the evenness of the roll surface both vertically and horizontally and the alignment of the roll gap. The thicker the material with a large pressure spacing can affect the forming process so that it enlarges the largest angular deviation of 0.761 mm at a pressure spacing of 0.0 mm. A thicker material with a large pitch can enlarge the wing opening so that both wings bend imperfectly making the height deviation increase by 18.58 mm at a pitch of 0.0 mm. Thinner material with a large press distance at the start of the roll affects the flange width so that the rolling force exerted on the contact gap between the roll and the workpiece side is unbalanced. Get the largest size b- (8.030 mm) 0.0 mm pressure distance and b+ (7.843) 0.15 mm pressure distance.

Co-Authors Agoes Hadi Poernomo Agustini Tanjung Alhamra, Insan Thariq Alhamra, Insan Thariq Andriansyah Andriansyah Ari Sulistyanto Aswata, Aswata Dewi Meilasari Sugiana, Astrid Donny Dharmawan Efrida Yasni Nasution Elin Cahyaningsih Evita Nora Manik Fauzan, Ahmad Hartanto Hendra Hendra Hendra Hendra Hendra, Hendra Hernadewita, Hernadewita J.M.V. Mulyadi JMV Mulyadi Junaedi, I Wayan Junaedi Katlanis, Erlinda Lisdawati Lisdawati Lisdawati Lisdawati Luh Komang Candra Dewi M. Anton Fatoni M. Yusuf Alfian Rendra Anggoro KR Made Indradjaja Brunner, I Manik, Evita Nora Maura Tri Amelia Putri Meiliyah Ariani, Meiliyah Muhammad Hery Santoso Muhammad Yusuf MUHAMMAD YUSUF Muhammad Yusuf Ikhsan Khomeni Purba Murwani Wulansari Natascha Lestari Eunike Silalahi Nines Ega Restu Alpeina Nugraha, Kurnia Pebriyanto S Primaraga Sumantri Indra Wicaksana Rina Apriliani Rosalina Anindia Sari Kartika S, Pebriyanto Sandra Madonna Setiawan, Indra Sinta Wardani Sinta Wardani Siti Rohajawati, Siti Usmar Usmar Usmar, Usmar Utami, Eva Yuniarti Yoserizal Yoserizal Zulhawati Zuliantoni, Zuliantoni

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