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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Infestasi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia Research In Management and Accounting (RIMA) Jurnal Riset Terapan Akuntansi Global Financial Accounting Journal Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS juremi: jurnal riset ekonomi Jurnal Indonesia Raya JISOS: Jurnal ilmu sosial Jurnal Akuntansi
Fenny Marietza
University of Bengkulu
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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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.
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, GREEN INNOVATION AND CORPORATE PROFITABILITY Fenny Marietza
Jurnal Akuntansi Vol. 13 No. 1 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.1.42-50

Abstract

This study examines the effect of corporate social responsibility disclosure and the application of green innovation on corporate profitability. The population of this study is all companies engaged in energy and mining listed on the Indonesia Stock Exchange in 2018-2021. The sample in this study was energy and mining companies that provided annual and sustainability reports consecutively during the research period. The analysis tool used in this study is E-views version 12. The results of this study show that CSR disclosure does not positively affect profitability proxied using ROA, ROE, and EPS. In contrast, green innovation positively influences the company’s ROE. It does not positively affect the company's ROA and EPS, which means that the disclosure of green innovation What the company does can attract investors to invest and invest in the company.
Co-Authors - Fadli - Lismawati Citra Yuliana Eddy Suranta Fitrawati Ilyas Irwansyah Irwansyah Joshuwah Oswandi Lisa Martiah Nila Puspita Lismawati Lismawati Madani Hatta Melati Agusrina Melly Nadia Natalia Kristiani Simbolon Nikmah Nikmah Nila Aprila Nila Aprilla Rini Indriani Robinson Robinson Salsabila Tifani Ayuningsih Siti Aisyah Sonia Mareta Vika Fitranita Wijayanti, Indah Oktari