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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen EL-MUHASABA Infestasi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia JRB-Jurnal Riset Bisnis Research In Management and Accounting (RIMA) Jurnal Riset Terapan Akuntansi Global Financial Accounting Journal Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL juremi: jurnal riset ekonomi Jurnal Ekonomi Jurnal Indonesia Raya JISOS: Jurnal ilmu sosial Jurnal Pengabdian Mandiri Jurnal Fairness Jurnal Ilmiah Multidisiplin Indonesia Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Research In Management and Accounting (RIMA) Annusfy Jurnal Demi Pengabdian Masyarakat
Fenny Marietza
University of Bengkulu
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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Pengaruh Kesulitan Keuangan, Kondisi Industri Dan Pergantian Auditor Terhadap Kecurangan Laporan Keuangan Fenny Marietza; Tommy
JRB-Jurnal Riset Bisnis Vol 5 No 2 (2022): April
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v5i2.2802

Abstract

This study aims to examine the effect financial distress, nature of industry and change in auditor on fraudulent financial reporting. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample in this study is manufacturing companies that have reported the company's annual report. The analytical tool used in this study is SPSS version 25. The results showed that there was a negative influence between financial distress and fraudulent financial reporting and found no influence between nature of industry and change in auditor on fraudulent financial reporting. This research provides information about the worse the company’s financial condition can be the higher probability of the company committing fraudulent financial reporting. So that it becomes a consideration for companies in making policies to avoid the occurrence of fraudulent financial reporting. Keywords : Financial Distress, Nature of Industry, Change in Auditor, Fraudulent Financial Reporting
The Effect of Environmental, Social, and Governance (ESG) Disclosure on Market Returns Annisa Salsabila; Fenny Marietza
Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding Bicemba
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu

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

Abstract

The research aims to determine the effect of ESG Disclosure on Market Returns. The ESG Disclosure measurement was done using Environment Social Governance Disclosure Index, based on GRI 300 for the environment, GRI 400 for the social, and GRI 102 for the governance. The Market Returns measurement was done using absolute return and risk-adjusted return. The population in this study is IDXESGL companies listed on the Indonesia Stock Exchange for 2020-2021. The sample in this study is 16 companies (32 observations). The data analysis method used in this study was done with a simple - multiple regression analysis with the help of the E-views application. The study's findings show that information concerning ESG Disclosure is valuable for investors, indicating a company's emphasis on sustainable practices. This focus can contribute to enhancing their market return. This study implies that the results provide knowledge that the company should be able to disclose ESG information adequately, actively, and transparently in disclosing ESG information and implement sustainable business practices to gain a competitive advantage in the market.
The Effect Of Tax Avoidance On Firm Value With Earnings Management As A Mediation Variable Dinda Olanda; Fenny Marietza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5274

Abstract

The objective of this research is to determine the effect of tax avoidance on firm value, using earnings management as a mediating variable. This research filled an empirical vacuum left by earlier research that used agency theory and signal theory to reexamine the effect of tax avoidance on firm value. This research was carried out to fill up an empirical gap in earlier research that sought to use agency theory and signal theory to reexamine the effect of tax avoidance on firm value. This research is innovative in that it looks at earnings management as a mediator between tax avoidance and firm value. This research makes use of secondary data and a quantitative methodology. Manufacturing enterprises registered on the Indonesia Stock Exchange (BEI) for the 2018–2022 period make up the research population. A total of 185 observations from 37 firm's in this research sample satisfied the criteria. The results of this research show that tax avoidance has an effect on firm value, earnings management has no effect on firm value, and earnings management cannot mediate the effect of tax avoidance on firm value.
The influence of Investment Efficiency on Financial Performance Azzahra Kurnia Fitri; Fenny Marietza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5279

Abstract

The purpose of this research is to see how investment efficiency can increase profitability. This research was conducted as a from of population gap seen in previos studies, so this study aims to re-examine the effect of investment efficiency on finansial performance. The novelty inthis research is to analyze the direct influence between investment efficiency on financial performance. This research uses a quantitative approach with secondary data. The population of this study is companies indexed LQ45 in the 2018-2022 period, the sample of this study is 27 companies with 135 observation that meet the criteria. This research was tested using multiple linear regression analyze using the Eviews application with the result that investment efficiency cannot affect financial performance
The Effect of Corporate Governance on ESG Investment Moderated by Gender Diversity on the Board of Directors Chairiska Putri Meilinda Siregar; Fenny Marietza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5302

Abstract

Thel aim olf this relselarch is tol invelstigatel thel impact olf colrpolratel golvelrnancel oln ElSG invelstmelnt, taking intol accolunt thel polssiblel moldelrating rollel olf gelndelr divelrsity in thel bolard olf direlctolrs olf Indolnelsian manufacturing elntelrprisels. In olrdelr tol fill an elmpirical gap in elarlielr relselarch, this study relfolcusels oln colrpolratel golvelrnancel (CG), which is linkeld tol ElSG invelsting throlugh thel applicatioln olf stelwardship thelolry. Thel usel olf gelndelr divelrsity oln thel bolard olf direlctolrs as a moldelratolr olf CG oln ElSG invelstmelnt is a nolvell approlach in this relselarch. Using thel Elvielws prolgram, multiplel linelar relgrelssioln with moldelrating variablels (MRA) is thel data analysis melthold useld in this study. This relselarch makels usel olf selcolndary data and a quantitativel meltholdollolgy. Manufacturing colmpaniels that welrel listeld beltweleln 2018 and 2022 oln thel Indolnelsia Stolck Elxchangel (IDX) colmprisel thel study's polpulatioln. Thirty colmpaniels with a toltal olf 150 olbselrvatiolns that satisfield thel samplel critelria madel up thel study's samplel. Thel study's findings sholw that gelndelr divelrsity oln thel bolard olf direlctolrs cannolt mitigatel thel impact olf colrpolratel golvelrnancel (CG) oln ElSG invelstmelnt in businelssels, and that CG has a colnsidelrablel impact oln ElSG invelstmelnt.
The Influence Of Profitability, Company Size, Media Exposure, And Leverage On Carbon Emissions Disclosure Aldita Diva Syahdanti; Fenny Marietza
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5304

Abstract

The purpose of the study is to ascertain the influence of profitability, company size, media exposure and leverage on carbon emission disclosure. Previous research, carbon emission disclosures have not been consistent, so it is worth testing again. The novelty of the study, added the factor of media exposure. Measurement of carbon emission disclosure using information disclosure index based on CDP. The research method uses multiple linear regression. Data was collected from 37 companies in the agriculture and mining sectors in the 2019-2022 annual report. In this case, Return on Assets (ROA), Total Assets Value and high media exposure affect the disclosure of carbon emissions. Meanwhile, a high Debt to Assets Ratio (DAR) has no influence on carbon emission disclosure. The findings show agricultural and mining companies that disclose carbon emissions are affected by high profitability, large company size, and high media exposure. Companies that use leverage, meanwhile, cannot influence carbon emissions disclosure.
ACCOUNTING’S STUDENTS SOFT SKILLS DEVELOPMENT IN INDUSTRIAL REVOLUTION 4.0 (CASE STUDY AT UNIVERSITIES IN BENGKULU) Fenny Marietza; Joshuwah Oswandi
Research In Management and Accounting (RIMA) Vol 6, No 2 (2023): December
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i2.4689

Abstract

Job competition in the era of the industrial revolution 4.0 requires accountants to have more skills in addition to the knowledge gained in college; these skills are called soft skills. However, the reality is that many accountants still lack master soft skills. This problem cannot be separated from the role of universities as providers of accounting graduates. This study aims to describe the role of universities, especially accounting study programs, in developing the soft skills of accounting students in the era of the industrial revolution 4.0. This research is qualitative research with a case study approach. The informants in this study were four managers of accounting departments, four managers of accounting student organizations, and one manager of MBKM centers working in 4 universities in Bengkulu City. The data used in this study was obtained through direct interviews with data analysis techniques in data collection, data reduction, data presentation, and conclusions. The results of this study show that Bengkulu City College has developed the soft skills of accounting students through soft skills courses, integrating soft skills development into learning, encouraging accounting students to participate in MBKM programs, organizational activities, seminars, FMD, training, and soft skills competency tests. This research helps the manager of the Bengkulu City accounting study program understand and re-evaluate the current state of soft skills development of accounting students so that it can be better in the future.
The Moderating Effect of Dividend Policy on Corporate Image of Corporate Social Responsibility on Financial Performance Sonia Mareta; - Lismawati; Eddy Suranta; Fenny Marietza; - Fadli
InFestasi Vol 19, No 2 (2023): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v19i2.22936

Abstract

This research aim to investigate of the moderating effect of dividend policy on company image resulting from Corporate Social Responsibility (CSR) activities on the firm’s financial performance relathionship. This research employ quantitative method by applying it empirically to examine the financial performance of companies that are consistently on the LQ-45 of the Indonesian Stock Exchange on year 2020-2022. The model conducted in this research produces accurate estimation of the firm’s financial performance over several periods. The result found the importance of company dividend policy in moderating the influence of corporate image generated by Corporate Social Responsibility on company financial performance. The result also found that the company's financial performance results have a better for corporate image of corporate social responsibility and dividend policy. Therefore, this reseach can help stakeholders to identify investment decisions as they search for the most valuable companies and groups of companies to invest in. Additionally, our findings can help policymakers to identify trends in corporate financial performance over time.
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia) Ayu Novianti; Fenny Marietza
JURNAL FAIRNESS Vol. 12 No. 3 (2022): Vol. 2 No. 3 (2022)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/fairness.v12i3.37002

Abstract

This study aims to examine the effect of corporate governance on earnings management. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2017 period. The sample is determined based on the philosophy of portisivism, so that a sample of 82 companies was obtained with a total of 306 observations. Data analysis techniques using multiple linear regression analysis with earnings management as the dependent variable, corporate governance as an independent variable. Processing data using SPSS version 22.0 for Windows. The results show that corporate governance has a negative effect on earnings management For the next researcher in order to expand or add research samples to the financial company sector or all companies listed on the Indonesian stock exchange and add to the period of research observation
PELATIHAN APLIKASI PELAPORAN KEUANGAN DENGAN MENGGUNAKAN APLIKASI AKUNTANSIKU PADA UKM KOTA BENGKULU Isma Coryanata; Fenny Marietza
JURNAL PENGABDIAN MANDIRI Vol. 3 No. 1: Januari 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jpm.v3i1.7313

Abstract

Pencatatan keuangan usaha keluarga ini masih bersifat manual, hal ini dikarenakan keterbatasan dari sumber daya dalam menggunakan aplikasi keuangan yang dapat memudahkan pencatatan pembukuan. Pendampingan pada UKM di Kota Bengkulu ini memiliki target yang ingin dicapai oleh tim pengabdian antara lain bertambahnya pengetahuan peserta dalam pengelolaan keuangan dengan menggunakan aplikasi sederhada. tim pengabdian memberikan solusi melalui pendampingan melalui beberapa tahap, antara lain: (1) mengadakan sosialisasi tentang pembukuan akuntansi dan penginputan ke dalam aplikasi, (2) melaksanakan pendampingan dan pelatihan terkait pembukuan. Digitalisasi saat ini menjadi hal yang tidak terelakkan. Aplikasi akuntansi yang berbasis digital diharapatkan dapat meningkatkan kemampuan UKM dalam menghasilkan informasi keuangan yang tepat waktu dan reliabel. Pengunaan aplikasi ini harus didukung dengan sikap untuk maju, berinovasi dan semangat dalam literasi keuangan. Software Akuntansiku diharapakan dapat membantu pelaku UKM dalam penerapan pemahaman akuntansi yang berbasis digital. Aplikasi ini memiliki fitur yang dapat membantu pelaku UKM dalam menghasilkan laporan keuangan yang relevan dan reliabel
Co-Authors - Fadli - Lismawati Aldita Diva Syahdanti Aleka Perti Jenia Annisa Salsabila Ayu Novianti Ayuningsih, Salsabila Tifani Azzahra Kurnia Fitri Cardova Gloria Artha Siahaan Chairiska Putri Meilinda Siregar Citra Yuliana Deasy Emalia Dekker Yusuf Alfredo Dinda Olanda Eddy Suranta Fitrawati Ilyas habib anugrah, pandu Irwansyah Irwansyah Isma Coryanata Joshuwah Oswandi Lisa Martiah Nila Puspita Lismawati Madani Hatta Madani Hatta Madani Hatta Melati Agusrina Melly Nadia Muhammad Fadli Muhamnad Ravi Kurniawan Natalia Kristiani Simbolon Nikmah Nikmah Nila Aprila Nila Aprila Nila Aprila Nila Aprila Nila Aprilla Oswandi, Joshuwah Puti Mayang Sari Rewa Yoke Desthomson Rini Indriani Rizky Herawan Putra Robinson Robinson Salsabila Tifani Ayuningsih Sanditya, Norma Siti Aisyah Sonia Mareta Sriwidharmanely Sriwidharmanely Tommy Vika Fitranita Vika Fitranita Wijayanti, Indah Oktari Wika Pebriana