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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 terhadap Likuiditas Bank yang Dimoderasi oleh Sentimen Investor Sanditya, Norma; Marietza, Fenny
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.5695

Abstract

This research aims to determine how investor sentiment factors influence the relationship between financial distress and bank liquidity. This research was conducted as a form of empirical gap in previous research, so this research was conducted to re-examine the effect of financial distress on bank liquidity by adding the investor sentiment factor as a moderating variable. The novelty in this research is the addition of the investor sentiment factor as a moderating variable which will strengthen the influence of financial distress on bank liquidity. The population in this study were banks listed on the Indonesia Stock Exchange (BEI) in 2019-2022 and the sample used was 37 banks with 148 observations. The data analysis method was carried out using multiple linear regression analysis with Moderation variables (MRA), with the help of Eviews software. The results of this study state that financial distress have no effect on bank liquidity and investor sentiment cannot strengthen or weaken the effect of financial distress on bank liquidity.
THE INFLUENCE OF INTENTION UTILIZATION AND USE OF ACCOUNTING SOFTWARE ON INDIVIDUAL PERFORMANCE: UNIFIED THEORY APPROACH OF ACCEPTANCE AND USE OF TECHNOLOGY (UTAUT) MODEL Madani Hatta; Fenny Marietza; Rewa Yoke Desthomson
Jurnal Akuntansi Vol. 6 No. 1 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.6.1.85-100

Abstract

This study aims to determine the influence of utilization intention and use accounting software for individual performance by using a model unifiedtheory of acceptance and use of technology (UTAUT) consisted of performance expectation, effort expectation, social influence, facilitating conditions, the intention of the use of accounting software, the useof accounting software, and the individual performance. The sample in this study were 61 employees of the banking company in the city of Bengkulu who use accounting software in their working activity. The results showed that the performance expectation has significant positive influence to intention utilization accounting software, effort expectation has  significant positive influence to the intention utilization accounting software, social influence has significant positive influence to the use of accounting software intention, facilitating condition has significant positive influence to the use of accounting software, accounting software utilization intention has significant positive influence to the use of accounting software and the use of accounting software has positive influence to the performance of the individual.Key words : Performance Expectation, Effort Expectation, Social Influence, The Facilitating Conditions, Intention Utilization, Use of Accounting Software, UTAUT.
Pengaruh Kontrol Otoritas dan Strategi Bisnis Terhadap Sistem Informasi Akuntansi Manajemen (SIAM) Pada Perusahaan Farmasi Di Palembang Fenny Marietza; Cardova Gloria Artha Siahaan
Jurnal Akuntansi Vol. 6 No. 2 (2016)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.6.2.185-196

Abstract

This research aims to examine influenceof control authorities and business strategy towards informationmanagement accounting systems (SI AM) on the company pharmacy in Palembang. The population used in the studyin the i that is p erusahaan f armasi in Palembang. Samples in research use respon en Pharmaceutical companyManager in Palembang that understands the systems account information tansi was man ajemen (SI AM). Dataresearch results processed by downloading will double the ber linear esi regr yan g showed positive and significanteffect of controling formal management accounting information system (SIAM). Control authority in formalinfluential positif and significantly limited management accounting information system (SIAM). Influential businessstrategy positively and significantly to management accounting information system (SIAM).Keywords: Control Authority, Business Strategy, Management Accounting Information System.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KEPEMILIKAN INSTITUSIONAL Fenny Marietza; Dekker Yusuf Alfredo
Jurnal Akuntansi Vol. 7 No. 2 (2017)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.7.2.71-86

Abstract

disclosure on institutional ownership in the company. The company's institutional ownership is seen from the institutional ownership of shares in each company. The sample in this study is a company listed on the Stock Exchange Indonesia (IDX) in 2014-2015. Pursuant to sample purposive sampling method in this research is 94 company with observation 188 company. The results of this study indicate that CSR disclosure of community category has positive and insignificant effect on institutional ownership. On the other hand, CSR category disclosure of the Employment category and product category CSR have a negative and significant effect. Only CSR disclosure of environmental categories has a positive and significant influence on institutional ownership.Keywords : Disclosure of Corporate Social Responsibility (CSR), institutional ownership.
KUALITAS SISTEM INFORMASI, KUALITAS INFORMASI DAN PERCEIVED USEFULNESS TERHADAP KEPUASAN PENGGUNA AKHIR SOFTWARE ANALISIS KREDIT Rizky Herawan Putra; Nila Aprila; Fenny Marietza; Madani Hatta
Jurnal Akuntansi Vol. 10 No. 3 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.10.3.245-260

Abstract

Influence of information system quality, information quality and perceived usefulness on end-user satisfaction credit analysis software aims is to prove the effect of information system quality on end-user satisfaction credit analysis software, to prove the effect of information quality on end user satisfaction credit analysis software, to prove the effect of perceived usefulness on end user satisfaction credit analysis software, and last to prove the effect of system quality, information quality and perceived usefulness together on end-user satisfaction credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch. The data analysis method used is multiple linear regression analysis. Hypothesis testing obtained results are the quality of the information system has been proven to affect the satisfaction of end users of credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch. This means that LAS applications can increase data processing capacity, have a high-security system, have good data correction facilities. The quality of information has been proven to affect the satisfaction of end users of credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch, meaning LAS software can increase user satisfaction because the credit analysis conducted can produce accurate, reliable, timely, and relevant data. And the last result is Perceived usefulness is proven to affect the satisfaction of end users of credit analysis software at PT. Bank Rakyat Indonesia, Tbk Bengkulu Branch, meaning that the LAS application is very helpful in completing the analysis quickly, the LAS application is able to increase work effectiveness and the LAS application makes it easier for employees to complete work so as to increase user satisfaction. Keywords: Information System Quality, System Quality, User Satisfaction
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.
DO FIRM VALUE AND INSTITUTIONAL INVESTORS AFFECT ON HERDING BEHAVIOR? Marietza, Fenny; Ayuningsih, Salsabila Tifani
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.20037

Abstract

This research aims to determine the effect of firm value and institutional investors on herding behavior. The newnes of this research to add an indicator that have never been used for herding measurement to firm value. The existence of previous research result on herding that have not been conclusive raise empirical gaps and population gaps that are worthy of re-study. The measurement of firm value is carried out using the Book to Market Ratio and Firm Size. The size of institutional investors uses the company’s institutional ownership, and the measurement of herding behavior uses the Cross-Sectional Absolute Deviation (CSAD) method. The sample in this study are LQ45. The data analysis method used in this study was carried out with multiple regression analysis. The study results show that there is indication of the occurrence of Herding Behavior in LQ45 companies in sample. Firm Value and institutional investors do not influence Herding Behavior.
ACCOUNTING’S STUDENTS SOFT SKILLS DEVELOPMENT IN INDUSTRIAL REVOLUTION 4.0 (CASE STUDY AT UNIVERSITIES IN BENGKULU) Marietza, Fenny; Oswandi, Joshuwah
Research In Management and Accounting (RIMA) Vol. 6 No. 2 (2023): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

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 effect of green accounting and environmental performance on company profitability with corporate social responsibility (CSR) as a mediating variable Muhamnad Ravi Kurniawan; Fenny Marietza
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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

Abstract

The purpose of this study is to determine the effect of green accounting and environmental performance on profitability, using corporate social responsibility as a mediating variable. This study fills the empirical void left by previous studies that use legitimacy theory and signal theory to re-examine the effect of green accounting and environmental performance on profitability. This research is innovative because it sees corporate social responsibility as a mediator between green accounting and environmental performance on profitability. This study uses secondary data and quantitative methodology.Manufacturing companies listed on the Indonesia Stock Exchange (IDX) that actively participate in PROPER for the period 2018-2022 became the research population. A total of 200 observations from 40 companies that became the sample of this study met the criteria. The study's findings show that while green accounting has no bearing on profitability,  environmental performance has no bearing on profitability, CSR has no bearing on profitability, neither can it mediate the impact of green accounting on profitability nor that of environmental performance on profitability.
The impact of CEO Power on Financial Performance Moderated by CSR habib anugrah, pandu; Fenny Marietza
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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

Abstract

The objective of this investigation is to scrutinize the impact of CEO Power on the financial performance, taking into account the potential influence of CSR within the manufacturing sector of Indonesian companies spanning from 2018 to 2020. This study aims to fill an empirical void identified in previous exploration by re-examining the Interrelation between CEO Power also financial performance through the lens of agency theory. What sets this exploration apart is the introduction of Corporate Social Responsibility (CSR) as a moderating variable in the CEO's influence on financial performance. The analytical approach employed is multiple linear regression, complemented by moderation variable analysis (MRA) using Eviews software. The outcomes reveal that CEO Power does not exert a significant impact on financial performance, also the role of CSR neither reinforces nor diminishes the impact of CEO Power on financial performance.
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