Article Per Year (5 Year)
p-Index From 2021 - 2026
5.222
P-Index
This Author published in this journals
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 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

Published : 46 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 46 Documents
Search

 1   2   3   4   5 
The Effect of Financial Performance on Sustainable Growth Rate Pandiangan, Tumpal; Nurmayanti, Poppy; Savitri, Enni
Indonesian Journal of Economics, Social, and Humanities Vol 7 No 3 (2025)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/ijesh.7.3.215-226

Abstract

The effect of financial performance on the sustainable growth rate (SGR) is generally positive and significant. Financial performance, which reflects a company's profitability and efficiency, plays a crucial role in enabling a company to grow sustainably without relying excessively on external capital. Companies with better financial performance tend to have higher sustainable growth rates, indicating they can fund growth internally through retained earnings and efficient financial management. This study aims to analyze the effect of financial performance (liquidity ratio, solvency ratio, activity ratio, and Market Prospect Ratio) on sustainable growth rates. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 to 2021, namely 269 companies. Sampling in this study used the purposive sampling method, so that of the 269 population only 47 companies fulfilled the sampling criteria. This study used multiple linear regression as a research data analysis tool. The results showed that the liquidity ratio, solvency ratio, and Market Prospect Ratio have a negative effect on the sustainable growth rate (SGR). While the activity ratio has a positive effect on the sustainable growth rate (SGR).
PENGARUH SISTEM PENGENDALIAN INTERNAL PEMERINTAH, BUDAYA ORGANISASI DAN ANTI-FRAUD AWARENESS TERHADAP PENCEGAHAN FRAUD Ibrahim, Malahayati; Nurmayanti, Poppy; Indrawati, Novita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 4 No. 1 (2023): CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : 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
FAKTOR – FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN : PERAN MODERASI GOOD CORPORATE GOVERNANCE : DETERMINANTS OF THE FIRM VALUE: THE MODERATION ROLE OF GOOD CORPORATE GOVERNANCE (EMPIRICAL STUDY ON ISLAMIC COMMERCIAL BANKS IN 2015 - 2020) Herwika, Essi; Anugerah, Rita; Nurmayanti, Poppy
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.119-142

Abstract

This study aims to examine and analyze the effect of intellectual capital, managerial ownership, and risk management on firm value moderated by good corporate governance at Islamic Commercial Banks in Indonesia from 2015 to 2020 and differences in the effect of IC, managerial ownership, and risk management on firm value in Government-owned and Privately-owned Islamic Commercial Banks in Indonesia from 2015 to 2020. The population in this study amounted to 14 Islamic commercial banks with a sample of 12 banks. The data analysis used in this research is Multiple Linear Regression, Moderate Regression Analysis, sensitivity analysis and regression coefficient test.The result of research shows that intellectual capital affects the value of Islamic Commercial Bank companies. This means that the better the intellectual capital, the more the company value will increase. Managerial ownership has no significant effect on the value of Islamic Commercial Bank companies. Risk management has a significant positif effect on the value of Islamic Commercial Bank companies. GCG moderates the effect of intellectual capital and risk management on the value of Islamic Commercial Bank companies, but does not moderate managerial ownership.
PENGARUH HALAL VALUE CHAIN DAN ORIENTASI KEWIRAUSAHAAN TERHADAP KINERJA UMKM MAKANAN DAN MINUMAN : THE INFLUENCE OF HALAL VALUE CHAIN AND ENTREPRENEURIAL ORIENTATION ON THE PERFORMANCE OF FOOD AND BEVERAGE SMEs Gusrian, Virgo; Nurmayanti, Poppy; Khoiriyah, Mayla
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.150-165

Abstract

The purpose of this study was to determine if the performance of food and beverage SMEs in Pekanbaru City is impacted by the halal value chain and entrepreneurial approach. The research method used was quantitative research, and primary data was utilized as the data source. The population of this study consisted of food and beverage SMEs operators in Pekanbaru City. Cluster sampling technique was employed for sample selection, with a total of 120 respondents participating in the study. Multiple linear regression analysis completed using SPSS Version 25 was utilized in the process of data analysis. There is a favorable and considerable effect that the halal value chain has on the performance of small and medium-sized enterprises (SMEs) in the food and beverage industry in Pekanbaru City, according to the findings of the study. This indicates that the better the implementation of halal value chain by SMEs operators, the higher the performance achievement of food and beverage SMEs in Pekanbaru City. However, entrepreneurial orientation variable does not affect the performance of food and beverage SMEs in Pekanbaru City. This suggests that the entrepreneurial orientation applied by SMEs operators does not have an impact and has yet to improve the performance of food and beverage SMEs in Pekanbaru City.
PENGARUH HALAL SUPPLY CHAIN DAN INOVASI PRODUK TERHADAP KINERJA UMKM MAKANAN DAN MINUMAN DI KOTA PEKANBARU: THE EFFECT OF HALAL SUPPLY CHAIN AND PRODUCT INNOVATION ON THE PERFORMANCE OF FOOD AND BEVERAGE MSMES Samsiar, Samsiar; Nurmayanti, Poppy; Khoiriyah, Mayla
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 2 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.2.279-293

Abstract

This study was conducted to test whether halal supply chain and product innovation affect the performance of MSMEs. The type of research used is quantitative data while the type of data is primary data. The population in this study were food and beverage MSME players in Pekanbaru city. The sampling technique used cluster sampling. The number of samples used in this study were 112 respondents. The data analysis used in this research is multiple linear regression analysis. From the results of the research conducted, it can be concluded that the halal supply chain has a significant effect on the performance of MSMEs. This shows that the better the implementation of the halal supply chain in MSME actors, the more MSME performance will be achieved. The product innovation variable has no effect on the performance of MSMEs. This shows that product innovation owned by MSME actors cannot support the achievement of MSME performance.
Determinants of Financial Reporting Quality: Evidence from Local Governments in Sumatera Island Aurelia, Clara; Nurmayanti, Poppy; Afifah, Ulfa; Setiawan, Doddy
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 1 (2024): March 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i1.31788

Abstract

This study aims to investigate determinants of financial reporting quality (FRQ) local government in Sumatera Islands, Indonesia. The FRQ local government is proxied by audit opinion from the Indonesian Supreme Audit Board (ISAB) for each local government sample. The tested independent variables are capital expenditure, characteristics of local governments (size, financial independency, and local government status), and mayors characteristics (experience and age). Data were obtained from the summary of semester audit results of ISAB, official website of the ministry of finance and the local governments in Sumatera Island. Total samples are 143 local governments and the period of study is 5 years (2016 2020, or 715 observations). Using the multinomial logistic regression, this study found that a lower ratio of capital expenditure, smaller local governments, local government in city areas, and local governments led by older and experienced mayor are associated with higher financial reporting quality. This study also uncovered that mayor education level and mayor graduated from the Institute of Public Administration (or IPDN) have positive influence of financial reporting quality of the local governments.
Top Management Characteristics and Earnings Management Strategies: Evidence from Indonesia Nurmayanti, Poppy; Indrawati, Novita; DP, Emrinaldi Nur
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 | 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.
Green Accounting, Corporate Governance and Firm Value in Southeast Asia Region Darlis, Edfan; Kurnia, Pipin; Nurmayanti, Poppy; Agusti, Restu; Alamsyah, Mudrika; Supriono, Supriono; Silalahi, Sem Paulus
Journal of Accounting Research, Organization and Economics Vol 7, No 1 (2024): JAROE Vol. 7 No. 1 April 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i1.34029

Abstract

Objective This study is to investigate the relationship between green accounting, managerial ownership, institutional ownership, independent commissioners and audit committees on firm value of mining companies in Southeast Asia region including Indonesia, Malaysia, Thailand, the Philippines and Vietnam.Design/Methodology The method used is OLS with 500 samples of mining company observation data in the Southeast Asia for the 2016-2020 periods. GMM estimation is to address the potential endogeneity of the multiple variables used in the estimation, unobserved heterogeneity, and autocorrelation, which cannot be resolved with a fixed effect.Results This study found that institutional ownership has positive significant effect on the firm value. Independent commissioners and audit committees have negative significant relationship with firm value of mining companies in the Southeast Asia, while green accounting and managerial ownership have no effect on the firm value.Research Limitations/Implications There is no availability of data to access companys annual reports from several countries and the annual reports of several countries are not made in English, educational background and social relations are not considered in measuring the independent board of commissioners and the audit committee. The results of this study can be used by company management in providing information about the percentage required for institutional ownership as a consideration in making decisions to increase company value.Novelty/Originality The researcher's knowledge, this is the first research to investigate green accounting on firm value in mining company in the Southeast Asia region which is included in emerging markets.
Mapping the Economic Potential of the Community of Teluk Latak Village, Bengkalis District, Bengkalis Regency through an MSMEs: Pemetaan Potensi Ekonomi Masyarakat Desa Teluk Latak Kecamatan Bengkalis Kabupaten Bengkalis Melalui Survey UMKM Suryanita, Reni; Raihan Arditama Harnedi; Yohannes Firzal; Benny Hamdi Rhoma Putra; Yenita Roza; Poppy Nurmayanti; Harnedi Maizir
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 3 (2024): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v8i3.17284

Abstract

This community service activity (PKM) was carried out in Teluk Latak Village, Bengkalis District, Bengkalis Regency, Riau Province. This activity records the socio-economic potential of Teluk Latak Village which focuses on Micro, Small and Medium Enterprises (MSMEs). Although the majority of residents do not experience problems in doing business, some business actors report difficulties, especially in marketing and promoting the products that have been produced. Therefore, this PKM activity collected data on the economic potential in Teluk Latak Village based on information from MSME players. The PKM activity method is carried out through a field survey involving MSME business actors using the interview method and analyzing data related to the economy. The survey results show that the majority of MSME activists in Teluk Latak Village are engaged in weaving. This finding illustrates the strong economic potential, especially in the weaving MSME sector. It is hoped that the results of data collection on economic potential through this PKM activity can be used as a reference for optimal efforts in developing the potential of Teluk Latak Village. The results of the analysis show that improving marketing and promotion strategies can overcome the obstacles faced by some MSME actors, so that economic development in Teluk Latak Village can be carried out holistically, maximizing the potential of the MSME sector and overcoming obstacles that may arise.
PENGARUH INVESTASI HIJAU, EKSPOR, DAN HARGA ENERGI TERHADAP EMISI KARBONDIOKSIDA (CO2) DIMEDIASI OLEH KONSUMSI LISTRIK. Alfarisy, Ibnu; Rokhmawati, Andewi; Nurmayanti, Poppy
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 7 No. 1 (2023): Transformasi Digital, Penguatan Kapasitas, dan Akselerasi Pemberdayaan Masyarak
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v7i1.1355

Abstract

Penelitian ini bertujuan untuk menganalisis dan meneliti pengaruh investasi hijau, ekspor, dan harga energi terhadap emisi karbondioksida melalui konsumsi energi listrik. Penelitian dilakukan pada perusahaan manufaktur yang berada di wilayah Indonesia. Penelitian ini menggunakan analisis jalur dengan menggunakan Persamaan Struktural Permodelan (SEM-PLS). Hasil penelitian ini menunjukkan bahwa peningkatan nilai investasi hijau maka dapat meningkatkan emisi CO2. Namun berbeda dengan ekspor dan harga energi dimana setiap peningkatan nilai ekspor dan harga energi dapat menurunkan emisi CO2. Hasil lainnya menunjukkan peningkatan investasi hijau, ekspor, dan harga energi maka dapat meningkatkan konsumsi energi listrik. Selain itu, hasil penelitian ini menyimpulkan bahwa konsumsi energi listrik tidak dapat memediasi pengaruh investasi hijau, ekspor, dan harga energi terhadap emisi CO2
Co-Authors Afrina Afrina Alamsyah, Mudrika Alfarisy, Ibnu Alfiati Silfi Alfiati Silvi Amani Ruhil Andewi Rokhmawati Andreas Andreas 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 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 Harnedi Maizir Herwika, Essi Ibrahim, Malahayati Ika Berty Apriliyani Indrawati, Novita Jeni Wardi Kamaliah Kamaliah M Kemal Al Rasyid MAGRETA MAGRETA Maiza Anggraini 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 Putri Indriani Rahmi Alfina 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 Yenita Roza Yesi Mutia Basri Yesi Mutia Basri Yuana Nurulita Yusma Dani Yusni Maulida Yusralaini Yusralaini