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All Journal Jurnal Manajemen dan Keuangan Jurnal Akuntansi Bisnis dan Ekonomi (JABE) The Indonesian Journal of Accounting Research Jurnal Akuntansi dan Keuangan (JAK) Asian Journal of Economics and Business Management E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Jurnal Pemberdayaan Ekonomi

Neny Desriani

Universitas Lampung

Author-ID : 3380638

Religion Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences

Published : 8 Documents Claim Missing Document

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Articles

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN PADA PERUSAHAAN TEXTILE DAN GARMENT GO-PUBLIC DI BURSA EFEK INDONESIA (BEI) Ayutiya, Selly; Desriani, Neny
Jurnal Manajemen dan Keuangan Vol 10, No 1 (2012): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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

The purpose of this study was to determine whether a variable is the cost of debt, profit, percentage change in earnings, shareholdersâ equity and company size may affect disclosure in financial statements of the textile and clothing companies listed on the BEI. Disclosure of financial statements to attract attention in this study and used as the dependent variable because of the disclosure of financial statements is a means of public accountability and achievement levels of the venture capital market efficiency. Although the variable cost of debt, profit, percentage change in profit, shareholdersâ equity, and the company size used as independent variables, these variables are part of the sustainability of the company, which can be known through the financial disclosure statements. Use multiple linear regression and t-test analysis with 33 textile and garment companies listed on the BEI as a sample, the results indicate that only shareholdersâ equity that affect the disclosure of financial statements.Keywords : Disclosure, Cost of Debt, Profit, Percentage change in earnings, Shareholders equity, and Company size.

ANALISIS KELAYAKAN INVESTASI PENAMBAHAN SETORAN MODAL PEMERINTAH KOTA XYZ PADA PT BANK LAMPUNG Neny Desriani; Pigo Nauli
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Publisher : Faculty of Economics and Business

This study aims to measure the value of investment is ideal amount and feasible to invest by Government City XYZ to PT Bank Lampung. The methods used in this study is ratio analysis and investment faeasibility analysis (Payback Period, Net Present Value, Internal Rate of Return, Profitability Index). The result of this study indicate that investment the results of this study indicate that the investment made by the XYZ city government was feasible in a certain amount.

ANALISIS THEORY ACCEPTANCE MODEL TERHADAP SISTEM INFORMASI AKUNTANSI BERBASIS WEB MENGGUNAKAN FRAMEWORK LARAVEL (Studi Kasus: CV Duta Square Bandar Lampung) Neny Desriani; Dina Munjiati; Astria Hijriani
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 7 No. 2 (2021): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Accounting Information System is a Management Information System tool that provides accounting and financial information and other information obtained from routine processing of accounting transactions. The Accounting Information System tracks a large amount of information regarding sales orders, sales in units and currencies, cash collection, purchase orders, receipt of goods, payments, and salaries. Accounting Information Systems can be specifically designed for each organization, both commercial and non-commercial organizations. In this research the method used is the Scrum method, Scrum is a framework used to manage complex product development, which can use a variety of processes and techniques in it. Scrum has been used to develop software, hardware, integrated software and applications in interacting networks. The purpose of this research is to build and implement an Accounting Information System that fits the accounting cycle to provide financial reports in CV Duta Square. Accounting Information System at CV Duta Square Bandar Lampunng has been developed by providing several features, while those features are account data management, determining the reporting period, making general journals along with general journal details, posting to ledgers, and presenting financial reports.

The Impact of Perceived Performance Evaluation Formality on Managers' Behavior Neny Desriani; Mahfud Sholihin
The Indonesian Journal of Accounting Research Vol 15, No 1 (2012): IJAR January 2012
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.248

This study examines the impact of perceived performance evaluation formality on subordinates' trust in a supervisor with three mediating variables: procedural justice, distributive justice, and feedback quality. In addition, this study examines the impact of a subordinate's trust in a supervisor on budgetary slack. Using a questionnaire survey method with 97 middle and lower level managers in an aerospace company as respondents, this study shows that procedural justice, distributive justice, and feedback quality do not mediate the relationship between the formality of the performance evaluation and subordinates' trust in their supervisors. However, this study finds that trust can reduce propensity to create budgetary slack.

Does the growth opportunities have an impact on hedging decision from own-stated companies in Indonesia? Jovi Ostana Mangara Yudha; Reni Oktavia; Neny Desriani
Asian Journal of Economics and Business Management Vol. 1 No. 2 (2022): Asian Journal of Economics and Business Management (AJEBM)
Publisher : Lighthouse Publishing

This study aims to find out whether there is a relationship between growth opportunities and hedging. In the current era, all companies that have good growth opportunities will have a preference to expand their business activities to the international level. To reduce the risk of foreign exchange losses due to exchange rate fluctuations, the company will rely on hedging. However, this topic is still being debated because several previous research results have different results whether growth opportunity has an effect on hedging or not. This research uses a sample of state-owned companies listed on the Indonesia Stock Exchange from 2016 to 2020 whose data is obtained through the documentation method. The method used is purposive sampling and logistic regression analysis to assess the effect and possibility of hedging decisions used based on their growth opportunities. The results of this study indicate that growth opportunities have a significant positive effect on hedging. This is because state-owned companies have a preference to expand their operational activity, and this thing potentially need international transaction and companies will involve on exchange rate fluctuation, so to reduce the potential losses, companies will need hedging.

Pengaruh Kinerja Keuangan terhadap Harga Saham Sebelum dan Selama Pandemi Covid-19 pada Perusahaan Sub Sektor Farmasi di Bursa Efek Indonesia Wahyu Hidayat; Kiagus Andi; Neny Desriani
E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Vol. 1 No. 4 (2022): Vol.1 No.4 (2022)
Publisher : Goodwood Publishing

The Impact of Financial Performance on Share Prices Before and During the Covid-19 Pandemic in Companies in the Pharmaceutical Sector of the Indonesian Stock Market The independent variables of this study, Return On Assets (ROA) and Earnings Per Share (EPS), were tested for their positive effect on stock prices. We use research samples of 144 pharmaceutical companies with observational data on the Indonesian Stock Exchange in 4 years. The test tool for this study is multiple linear regression analysis processed by E-views 12. The research results showed that Return On Assets (ROA) had a negative effect on the stock prices and Earnings per Share (EPS) had a positive effect on the share prices of IDX companies in the pharmaceutical sector.

Pengembangan Potensi Ibu Rumah Tangga Berbasis Kewirausahaan Ecoprint dalam Upaya Peningkatan Ekonomi Keluarga Retno Yuni Nur Susilowati; Usep Syaipudin; Neny Desriani; Yuztitya Asmaranti; Ninuk Dewi Kesumaningrum; Chara Pratami Tidespania Tubarad
Jurnal Pemberdayaan Ekonomi Vol. 2 No. 1 (2023): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpe.v2i1.1441

Purpose: This community service aims to develop ecoprint creative fabric-making skills that involve the dyeing process with natural dyes and to improve understanding of financial management in a simple business for homemakers so that housewives can contribute to earning additional income. Methodology: The activities carried out in this service activity are: socialization program, socialization is carried out by downloading representatives of housewives by explaining the objectives of the activity and plans for service activities. Training making ecoprints, this activity m conduct ecoprint skills training and accompany trainees to practice ecoprint techniques. To make ecoprints can be done through scouring on new fabrics, mordanting fabrics, proses ecoprint and fixation process. Results: As a result of the service, participants could make tablecloths and hijabs with the application of ecoprint skills. Participants were able to manage simple business finances. In contrast, service participants were motivated to start entrepreneurship and calculate the cost of goods sold to help improve the family economy. Conclusion: Participants can make artisans' ecoprint fabrics by bringing up a new image of their designs and branding as environmentally friendly Muslim fashion craftsmen; participants can also calculate the cost of goods sold to sell prices with profits to improve the family economy.

FAKTOR-FAKTOR INSTITUSIONAL YANG BERPENGARUH PADA NILAI PERUSAHAAN DAN KINERJA KEUANGAN PERUSAHAAN-PERUSAHAAN STARTUP DI NEGARA-NEGARA ASEAN Retno Yuni Nur Susilowati; Liza Alvia; Neny Desriani
Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v28i2.1950

This research is motivated by the phenomenon of many start-up companies developing in ASEAN countries. This research aims to examine what factors can guarantee the success of startup companies, as assessed by financial performance and firm value. This research includes the variables of investor protection and capital market development as factors that influence the financial performance and firm value of startup companies in ASEAN countries. The data used is startup companies in ASEAN, namely Singapore, Indonesia, and Malaysia. The research data is in the form of financial reports of these companies for the last 5 years (2017-2021). The dependent variables in this research are financial performance (measured by return on invested capital and return on equity) and firm value as measured by Tobin's Q. The results of hypothesis testing show that statistically H1a is supported, meaning that investor protection in a country has a positive effect on the financial performance of startup companies. , whether measured by ROIC or ROE. Next, statistically H1b is supported, meaning that investor protection at the country level has a positive effect on the value of startup companies, as measured by Tobin's Q. Hypothesis testing also shows that statistically H2a is not supported, meaning that the development of a country's capital market has no effect on the company's financial performance. startups. Finally, the test shows that statistically H2b is not supported because capital market developments affect firm value in the opposite direction.

Co-Authors Astria Hijriani Chara Pratami Tidespania Tubarad Dina Munjiati Jovi Ostana Mangara Yudha Kiagus Andi Liza Alvia Mahfud Sholihin Ninuk Dewi Kesumaningrum Pigo Nauli Reni Oktavia Retno Yuni Nur Susilowati Selly Ayutiya Usep Syaipudin Wahyu Hidayat Yuztitya Asmaranti

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