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All Journal SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal El-Riyasah : Jurnal Kepemimpinan dan Administrasi Jurnal Al-Iqtishad Jurnal Tepak Manajemen Bisnis Jurnal EMT KITA Jurnal Riset Akuntansi dan Keuangan Dinamisia: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Economics, Social, and Humanities Jurnal Akuntansi dan Bisnis Jurnal Bisnis dan Akuntansi Bilancia : Jurnal Ilmiah Akuntansi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Journal of Contemporary Accounting Management Studies and Entrepreneurship Journal (MSEJ) Studi Akuntansi dan Keuangan Indonesia (SAKI) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Inovasi Penelitian Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat CANANG: Jurnal Pengabdian Masyarakat PEKBIS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Akuntansi dan Governance Andalas
Poppy Nurmayanti
Fakultas Ekonomi Dan Bisnis - Universitas Riau
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGARUH PENERAPAN CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN Fifi Nofiani; Poppy Nurmayanti
PEKBIS Vol 2, No 01 (2010)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (96.18 KB) | DOI: 10.31258/pekbis.2.01.%p

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh corporate governanceterhadap kinerja keuangan perusahaan. Corporate governance diukur dengan CGPI(Corporate Governance Perception Index) berdasarkan pada pemeringkatan yangtelah disusun oleh IICG (The Indonesian Institute for Corporate Governance) dankinerja keuangan perusahaan diukur dengan tiga proksi yaitu Return on Equity, NetProfit Margin dan Tobin’s Q. Metode statistik yang digunakan adalah analisis regresilinear sederhana. Sampel penelitian ini adalah perusahaan yang terdaftar di BursaEfek Indonesia dan mengikuti survey yang dilakukan oleh IICG tahun 2004-2007serta masuk dalam pemeringkatan CGPI. Hasil penelitian ini menunjukkanpenerapan GCG berpengaruh positif dan signifikan terhadap ROE, NPM danTobins’Q. Hal ini menunjukkan bahwa jika perusahaan menerapkan tata kelolaperusahaan yang baik, maka tingkat pengembalian investasi, penjualan, sertakinerja pasar perusahaan akan meningkat. Akibatnya, akan banyak investor yangakan menanamkan modalnya pada perusahaan tersebut.
Value Added Eco Enzyme Sebagai Sabun Antiseptik Poppy Nurmayanti M; Yuana Nurulita; Jeni Wardi; Annisa Wulandari; Eka Lestari; Nesya Billa Sausan; Meisy Zahrati Afifah; Meisy Dwi Intan Sari; Niko Andriansyah; Rahmita Khairani Asrar; Yusma Dani; Eliza Khoirunisa; Rialdy
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 5 (2022): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v6i5.10997

Abstract

The purpose of community service is to educate the public in processing eco enzymes into products that have added value, as antiseptic soap. This activity was carried out as an effort to support the government's program in maintaining health through the movement of washing hands with soap. The activities method is training and mentoring carried out at the Bank Sampah Agrowisata, Rumbai District, Pekanbaru City. This activity includes two stages. First, the team conducted training and assistance in making eco-enzymes from citrun fruit peels, water, and palm sugar. The organic waste fermentation process is carried out for one month. Second, the team provided training and assistance in making antiseptic soap from eco enzyme. The results the effectiveness of antibacteria test at the Chemistry Laboratory FMIPA, Riau University showed that eco-enzyme that has been processed into soap tends to be more effective at killing bacteria than eco-enzyme. These results are expected to improve the community's economy to support zero waste and improve the skills and entrepreneurial of the community.
Pelatihan Pembuatan Eco enzyme sebagai Handsanitizer dalam Peningkatan Ekonomi Masyarakat Kelurahan Lembah Damai Yesi Mutia Basri; Poppy Nurmayanti; Nita Wahyuni; Fitri Fitri; Mukhlis Mukhlis; David Febryant; Dira Febrianti; Nanda Fatmawati; Nurhafida Nurhafida; Putri Badriah Mukarromah; Ruminda Ruminda; Annisa Dwi Yuliana; Melta Suplina; Citra Rezki Ramadhani; Widiasti Sukmaningrum
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 3 (2022): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v7i3.815

Abstract

Saat sekarang ini sampah sudah mulai dipandang sebagai sumber daya yang memiliki nilai ekonomi. Pengolahan sampah menjadi produk yang lebih berguna mulai aktif dilakukan seperti menjadikan sampah untuk energi, kompos, pupuk atau sebagai bahan baku dalam industri. Sampah organik dapat diolah menjadi Eco enzyme yang memiliki manfaat ganda. Cairan Eco enzyme ini multifungsi dan aplikasinya dapat meliputi rumah tangga, pertanian dan juga peternakan. Program ini bertujuan menjadi solusi untuk menciptakan lingkungan yang bersih (Zero Waste) sekaligus untuk meningkatkan ekonomi masyarakat sekitar. Kegiatan ini mengenalkan inovasi alat fermentor eco enzyme yang dapat digunakan lebih efektif. Metode pelaksanaan kegiatan adalah dengan pelatihan yang dilakukan secara langsung  dan dilanjutkan dengan pendampingan pembuatan eco enzyme dengan menggunakan eco fermentor dan pembuatan handsanitizer. Kegiatan ini menghasilkan peningkatan pemahaman mitra dalam produksi handsanitizer. Handsanitizer yang dihasilkan selanjutnya  diuji efektivitasnya dalam membunuh bakteri. Kegiatan ini diharapkan dapat dilanjutkan oleh mitra Bank sampah dalam memproduksi handsanitizer sehingga dapat meningkatkan ekonomi. Workshop on the production of Eco enzyme as a Hand Sanitizer in Improving the Economy of the Village Community of Lembah Damai  Abstract Nowadays, waste has begun to be seen as a resource that has economic value. Processing waste into more valuable products has started to be actively carried out, such as making waste for energy, compost, fertilizer, or as raw material in the industry. Organic waste can be processed into Eco enzyme, which has multiple benefits. This Eco enzyme liquid is multifunctional, and its applications can include households, agriculture, and livestock. This program aims to be a solution to create a clean environment (Zero Waste) as well as to improve the economy of the surrounding community. This activity introduces an innovative eco-enzyme fermenter that can be used more effectively. The method of implementing the action is through training which is carried out directly and followed by assistance in making eco enzymes using an eco fermenter and hand sanitizer. This activity resulted in an increased understanding of partners in the production of hand sanitizer. The hand sanitizer produced is then tested for its effectiveness in killing bacteria. This activity is expected to be continued by Waste Bank partners in creating hand sanitizer to improve the economy
Analisis Pengaruh Kebijakan Keuangan Terhadap Profitabilitas dengan Kebijakan Penurunan Tarif PPh Badan Sebagai Variabel Moderasi Riztari Anggraini; Andewi Rokhmawati; Poppy Nurmayanti
Jurnal EMT KITA Vol 7 No 1 (2023): JANUARY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i1.751

Abstract

This study aims to examine the effect of financial management policies on profitability. Apart from that, the effect of each independent variable on the dependent was tested with a decrease in corporate income tax rates as a moderating variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2020. There are 96 samples that meet the following criteria; manufacturing companies whose 2019 and 2020 financial statements are available on the IDX, manufacturing companies that do not suffer losses and manufacturing companies that do not have interest write-off income on debt restructuring. This research was analyzed using Multiple Regression Analysis. The results of this study state that the dividend distribution policy has a positive effect on profitability, an increase in debt has a negative effect on profitability, an increase in investment has a positive effect on profitability, a decrease in corporate income tax rates is not able to moderate the effect of dividend distribution policies on profitability, a decrease in corporate income tax rates can strengthen the effect of funding policy on profitability, lower corporate income tax rates weakened the effect of funding policy on profitability.
Top Management Characteristics and Earnings Management Strategies: Evidence from Indonesia Poppy Nurmayanti; Novita Indrawati; Emrinaldi Nur DP
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (589.158 KB) | DOI: 10.24815/jdab.v9i2.25664

Abstract

This study examines whether the strategic choice of earnings management chosen by top management (such as CEO and CEO and a team separately) is related to characteristics of top management (i.e., genders, age, tenure, financial expertise, business experience, and education). This study employs regression analyses to analyse 707 firm-year observations of manufacturing companies listed in the Indonesian Stock Exchange (IDX) between 2010 and 2018. This study found that top management team tended to choose the strategic choice of real-based earnings management. Meanwhile, top management individually, both CEO and CFO tend to choose accrual earnings management strategies over real activity-based earnings management. These results are inline with upper echelon theory and financial reportpreparation and mechanism in companies, especially in selecting and appointing top-level executive.
Does financial performance follow firm life cycle? Evidence from Indonesian firms M Kemal Al Rasyid; Poppy Nurmayanti; Hariadi
Journal of Contemporary Accounting Volume 4 Issue 2, 2022
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol4.iss2.art4

Abstract

This study aims to determine whether the asset turnover ratio, current ratio, debt ratio and return on net worth influences profitability at each firm life cycle stages in manufacturing companies on the Indonesia Stock Exchange. The study only focuses on introduction stage and growth stage. The classification at each stage of the firm life stages uses the sales growth variable to categorize it. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique in this study used purposive sampling technique and obtained a sample of 36 companies. The data analysis method used is panel data multiple regression analysis. The results indicate that at introduction stage only debt ratio and return on net worth that found has a significance influences on profitability. At growth stage almost all independent variable has a significance influences on profitability, except current ratio variable.
PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH, BUDAYA ORGANISASI DAN ANTI-FRAUD AWARENESS TERHADAP PENCEGAHAN FRAUD Malahayati Ibrahim; Poppy Nurmayanti; Novita Indrawati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.4.1.117-132

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis sistem pengendalian internal pemerintah, budaya organisasi, dan Anti-Fraud Awareness berpengaruh terhadap pencegahan fraud dengan moralitas individu sebagai variabel moderating. Populasi dalam penelitian ini adalah SD Negeri Kota Pekanbaru yang berjumlah 176 SD Negeri. jumlah populasi dalam penelitian ini adalah sebanyak 540 responden denagn teknik pengambilan sampel menggunakan sampling jenuh atau sensus. Data yang digunakan adalah data primer yang bersumber dari kuesioner. Teknik analisis data menggunakan analisis regresi moderasi (MRA). Hasil penelitian menunjukkan bahwa sistem pengendalian internal pemerintah, budaya organisasi, dan Anti-Fraud Awareness secara parsial berpengaruh terhadap pencegahan fraud, Moralitas individu memoderasi pengaruh sistem pengendalian internal pemerintah, budaya organisasi, dan Anti-Fraud Awareness terhadap pencegahan fraud
Apakah Model Financial Distress Dapat Memprediksi Tanda-Tanda Peringatan Dini Kesulitan Keuangan? Ramadahniel Islami; Poppy Nurmayanti; Azwir Nasir; Ria Nelly Sari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4620

Abstract

Financial distress is a stage of decline in a company's financial condition that occurs before bankruptcy and liquidation occurs in a company. However, if a company is experiencing financial distress it is uncertain that it will end in bankruptcy. This depends on the ability of a company to prevent and overcome financial distress conditions that will lead to bankruptcy. Bankruptcy occurs when the company is unable to meet its maturing obligations either from the company's current operating activities or from the company's mandatory payments. The study aims to find out whether the financial distress model can predict early signs of financial distress by using the Zmijewski, Springate and Grover models for manufacturing companies listed on the Indonesian stock exchange for the 2008-2017 period. This research uses quantitative methods. The sample selection technique used purposive sampling and obtained 100 companies included with a period of 10 years so that 1000 samples were observed. The analysis technique used in this study is panel data regression analysis using the Excel software application. The results showed that financial distress in the Zmijewski model contained 149 companies experiencing distress, springate 410 and grover 100 companies experiencing distress and an accuracy rate of 85,10% for the Zmijewski model, 59% for the springate model and 90% for grover. Thus giving the conclusion that the three models can predict effectiv in determining the financial distress of a company so that it can provide early warning system.
Karakteristik Chief Executive Officer (CEO) dan Kualitas Akrual: Bukti Empiris dari Indonesia Poppy Nurmayanti
Jurnal Akuntansi dan Governance Andalas Vol 3 No 1 (2020)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i1.42

Abstract

This study investigates the relationship between CEO characteristics and accruals quality from public firms listed in Indonesia Stock Exchange between 2010 and 2017. This study used two accruals quality measures namely absolute abnormal accruals and performance matched abnormal accruals. Specifically, absolute abnormal accruals are proxied by two proxies, a) the modified Jones model (Dechow et al. 1995) and b) accrual estimation error the augmented specification of Dechow and Dichev model (2002) as suggested by McNichols (2002). Furthermore, performance matched abnormal accruals are proxies by two proxies, a) performance matched abnormal accruals by using Kothari et al. 2005) and b) current accrual. This study identifies CEO characteristics as CEO female, financial work experience, business skill, tenure, and CEO founding. The empirical findings that several CEO characteristics (i.e., CEO female, financial work experience, business skill, tenure, and CEO founding) is significantly associated with accrual quality; these in turn, may affect the quality of the firm’s reporting. Overall, these results are consistent with the prediction of the upper echelons theory and have implication in corporate financial reporting.
Pengaruh Intensitas Aset Biologis, Profitabilitas, Ukuran Perusahaan, dan Kepemilikan Manajerial terhadap Pengungkapan Aset Biologis Cantika, Mona Ayu; Nurmayanti, Poppy; Afifah, Ulfa
Studi Akuntansi dan Keuangan Indonesia Vol 6 No 2 (2023): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.6.2.162-181

Abstract

This study aims to examine the influence of the intensity of biological assets, profitability, company size, and managerial ownership on the disclosure of biological assets in agricultural companies listed on the Indonesia Stock Exchange (IDX) for the period 2016-2021. Based on predetermined criteria using a purposive sampling technique, 42 companies were selected from a population of 130 companies. The results of the study indicate that the intensity of biological assets affects the disclosure of biological assets, but profitability, company size, and managerial ownership do not affect the disclosure of biological assets. Furthermore, the intensity of biological assets, profitability, company size, and managerial ownership did not affect the disclosure of biological assets before the implementation of PSAK 69, according to additional investigations. Then, after the implementation of PSAK 69, the disclosure of biological assets was influenced by the intensity of biological assets and profitability, but not by company size and managerial ownership. The limitation of this study is that it focuses only on four independent variables: the intensity of biological assets, profitability, company size, and managerial ownership. The results of this study indicate that there are additional factors that may influence the disclosure of biological assets.
Co-Authors Afrina Afrina Alamsyah, Mudrika Alfarisy, Ibnu Alfiati Silfi Alfiati Silvi Amani Ruhil Andewi Rokhmawati Andreas Andreas Anggraini, Maiza Annisa Dwi Yuliana Annisa Wulandari Anugrah, Rita Aurelia, Clara Azwir Nasir Azwir Nasir Bayu Adriantama Benny Hamdi Rhoma Putra Cantika, Mona Ayu Citra Rezki Ramadhani David Febryant Dika Miftah Faridh Dira Febrianti Doddy Setiawan Edfan Darlis Edy Darminto Eka Hariyani Eka Lestari Eka Setiawati Eliza Khoirunisa EMRINALDI NUR DP Emrinaldi Nur DP Emrinaldi Nur DP Enni Savitri Evi Suryawati Fifi Nofiani Firzal, Yohannes Fitri Fitri fitri yunina Gusrian, Virgo Hafiz Tri Zuriansyah Hanny Putri Sari Hardi ' Hariadi Hariadi Yasni, Hariadi Harnedi Maizir Herwika, Essi Ibrahim, Malahayati Ika Berty Apriliyani Indrawati, Novita Indriani, Putri Jeni Wardi Kamaliah Kamaliah M Kemal Al Rasyid MAGRETA MAGRETA Malahayati Ibrahim Margaret RMP Mayla Khoiriyah Mega Riska Meisy Dwi Intan Sari Meisy Zahrati Afifah Melta Suplina Mukhlis Mukhlis Nanda Fatmawati Nesya Billa Sausan Niko Andriansyah Nita Wahyuni Novita Indrawati Nurhafida Nurhafida Pipin Kurnia Putri Badriah Mukarromah Rahmita Khairani Asrar Raihan Arditama Harnedi Ramadahniel Islami Reni Suryanita Restu Agusti Ria Nelly Sari Rialdy Rita Anugerah Riyan Hidayat Riztari Anggraini Rokhmawati, Andewi Rosmayani Rosmayani Ruminda Ruminda Samsiar, Samsiar Sem Paulus Sem Paulus Silalahi Sinta Ramaiyanti Siska Rohaliza Supriono Supriono Syarifah Farra Annisa Tiara Dewi Sundari Tumpal Pandiangan Ulfa Afifah, Ulfa Vince Ratnawati Wandrianto, Rio Widiasti Sukmaningrum Wiwik Pujiati Yafi, Muhammad Arif Yenita Roza Yesi Mutia Basri Yuana Nurulita Yusma Dani Yusni Maulida Yusralaini Yusralaini