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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 Green Finance terhadap Pertumbuhan Ekonomi Aleka Perti Jenia; Fenny Marietza
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.7861

Abstract

This study aims to measure the effect of green finance on economic growth. To create a sustainable economy, green finance supports investment in projects that have a positive impact on the environment. Green finance is measured by Green Banking while economic growth is measured by the rate of economic growth. Secondary data from provinces in Indonesia before the expansion were used in this study, namely 34 provinces. This study uses a quantitative approach. In addition, by using total sampling, where each member of the population is taken as a sample. Legitimacy theory is used in this study to emphasize the importance of social legitimacy for sustainable business practices and stakeholder theory to assess the impact of Green Finance on economic growth by considering the interests of various stakeholders. In this study, green finance is used as an independent variable and economic growth is used as a dependent variable. The results of the study indicate that Green finance has a negative effect on economic growth, meaning that the implementation of green finance, especially through the concept of Green Banking, can have a negative effect on economic growth. Green Finance projects usually require large initial costs so that they can inhibit economic growth.
Pengaruh Green Accounting, Accountability, dan Natural Capital Terhadap Pembangunan Ekonomi Wika Pebriana; Fenny Marietza
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.7862

Abstract

Economic development is an effort to improve the standard of living of a nation which is often measured by the high and low real income per capita. This study aims to analyze the interaction between the three variables and how these variables can affect economic development in plantation companies in Indonesia. Using a quantitative approach and secondary data from financial statements, through purposive sampling technique. Data analysis was carried out using panel data regression and processed using Eviews 13. The research population is Plantation Companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The research sample consisted of 32 companies. By using legitimacy theory as an analytical framework in the company's efforts to gain social recognition and meet stakeholder expectations. This study uses green accounting, accountability, and natural capital as independent variables, economic development as the dependent variable. The results showed that Green Accounting and Accountability have an effect on Economic Development, while natural capital has no effect on economic development.
Pelatihan Interaktif Literasi Keuangan Digital: Penggunaan QRIS dan Dompet Digital untuk UMKM Deasy Emalia; Madani Hatta; Sriwidharmanelly Sriwidharmanelly; Fenny Marietza
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 10 (2026): June 2026 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/6epcc205

Abstract

This community service activity aims to encourage the transformation of MSME financial management by improving digital financial literacy. The main focus is to increase understanding of digital payment systems such as QRIS and digital wallets (e-wallets) as safe, efficient, and modern transaction tools. The implementation method used is a combination of lectures or direct material delivery, interactive discussions, and direct practice (hands-on learning) through clinical simulations accompanied by the community service team. The results of the activity indicate that participants' initial understanding of digital technology is still relatively low due to limited access and information, but their interest in adopting the technology is very high. Through this interactive training, 90% of MSME participants found the training materials easy to understand. Furthermore, more than 85% of participants now feel more confident to start implementing QRIS and e-wallets. Therefore, it can be concluded that overall, this community service program has made a significant contribution to strengthening local economic independence, increasing financial inclusion, and encouraging sustainable digital transformation in Tapak Gedung Village, a partner village.
EDUKASI AKUNTANSI ZAKAT BAGI UMKM DALAM MENDUKUNG KEPATUHAN SYARIAH: PENGABDIAN MASYARAKAT DI MASJID AL-KHAIR KEBUN KENANGA KOTA BENGKULU Indah Oktari Wijayanti; Vika Fitranita; Sriwidharmanely; Nila Aprila; Fenny Marietza
Jurnal Dremi (Demi Pengabdi Masyarakat) Vol 3 No 2 (2026): Jurnal Demi Pengabdian Masyarakat
Publisher : PT. Penerbit Riset Sadwa

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Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, most MSME actors, particularly those affiliated with mosque-based communities, still have limited understanding of trade zakat (zakat maal/tijarah) obligations and how to calculate and record them in accordance with sharia principles. This community service activity aims to improve the understanding and skills of MSME actors fostered by Al-Khair Mosque, Kebun Kenanga Sub-district, Bengkulu City, in performing zakat accounting records that comply with sharia provisions and Indonesian zakat regulations. The implementation method consisted of socialization, training, mentoring on business transaction recording and zakat calculation, and evaluation through pre-test and post-test. The participants were 25 MSME actors who are congregation members of Al-Khair Mosque, engaged in culinary, trade, service, and craft businesses. The results showed an improvement in participants' understanding of the concept of zakat maal, nisab, haul, and simple zakat accounting recording mechanisms, indicated by an average post-test score increase of 38.6% compared to the pre-test. This activity also produced a simple financial and zakat recording module that can be used independently by MSME actors, along with participants' initial agreement to channel their trade zakat through the Al-Khair Mosque Management Board (DKM). This community service is expected to become a sustainable mosque-based education model in encouraging sharia compliance and optimizing the zakat potential of MSMEs in Bengkulu City.
The Role of Artificial Intelligence in the Influence of Auditor Abilities on Audit Quality Muhammad Fadli; Fenny Marietza
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 1 (2026): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v17i1.34970

Abstract

Purpose: This study aims to investigate the influence of auditor abilities on audit quality, with artificial intelligence (AI) as a moderating variable, addressing inconsistencies in prior research and exploring the potential role of AI in enhancing this relationship. Method: A quantitative approach was employed, utilizing questionnaires to collect data from 43 external and government auditors in Bengkulu City. The data were analyzed using Structural Equation Modeling Partial Least Square (SEM-PLS) to examine the relationships between variables. Results: The findings reveal that auditor abilities have a significant and positive impact on audit quality. However, the moderating effect of AI on this relationship was found to be insignificant, indicating limited integration of AI in current auditing practices in the region. Implications: The study underscores the importance of developing auditor skills and leveraging AI to potentially enhance audit quality in the future. It highlights the need for further technological adoption in auditing practices to fully realize AI's potential benefits. Novelty: This research contributes to the literature by integrating AI into the discourse on auditor competence and audit quality, offering a fresh perspective on the interplay between human skills and technological advancements in the auditing domain.
The Impact of the Implementation of Good Governance Principles and Internal Audit Functions on Fraud in the Management of BOS Funds In Bengkulu City Puti Mayang Sari; Fenny Marietza; Nila Aprila
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 5 No. 02 (2026): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), February 2026
Publisher : Sean Institute

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Abstract

This study aims to provide empirical evidence of the influence of the implementation of good governance principles and internal audit function on fraud in the management of BOS (School Operational Assistance) funds in Bengkulu City. This research is classified as descriptive quantitative research. Data were collected through online questionnaires distributed to respondents. The research respondents consisted of BOS fund managers in elementary and junior high schools, including school principals of BOSP treasurers. The sample was selected using a simple random sampling technique, with a total of 168 respondents. The analytical methods used include descriptive analysis and regression analysis. The results show that the implementation of good governance principles and internal audit has a significant negative effect on fraud in the management of BOS funds in Bengkulu City. This indicates that the application of good governance principles and the effective implementation of internal audit functions can narrow the space for irregularities to occur and serve as mechanisms for early detection and prevention of misuse and mismanagement of BOS funds.
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