Claim Missing Document
Check
Articles

Found 7 Documents
Search

PELATIHAN APLIKASI PELAPORAN KEUANGAN DENGAN MENGGUNAKAN APLIKASI AKUNTANSIKU PADA UKM KOTA BENGKULU Isma Coryanata; Fenny Marietza
JURNAL PENGABDIAN MANDIRI Vol. 3 No. 1: Januari 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jpm.v3i1.7313

Abstract

Pencatatan keuangan usaha keluarga ini masih bersifat manual, hal ini dikarenakan keterbatasan dari sumber daya dalam menggunakan aplikasi keuangan yang dapat memudahkan pencatatan pembukuan. Pendampingan pada UKM di Kota Bengkulu ini memiliki target yang ingin dicapai oleh tim pengabdian antara lain bertambahnya pengetahuan peserta dalam pengelolaan keuangan dengan menggunakan aplikasi sederhada. tim pengabdian memberikan solusi melalui pendampingan melalui beberapa tahap, antara lain: (1) mengadakan sosialisasi tentang pembukuan akuntansi dan penginputan ke dalam aplikasi, (2) melaksanakan pendampingan dan pelatihan terkait pembukuan. Digitalisasi saat ini menjadi hal yang tidak terelakkan. Aplikasi akuntansi yang berbasis digital diharapatkan dapat meningkatkan kemampuan UKM dalam menghasilkan informasi keuangan yang tepat waktu dan reliabel. Pengunaan aplikasi ini harus didukung dengan sikap untuk maju, berinovasi dan semangat dalam literasi keuangan. Software Akuntansiku diharapakan dapat membantu pelaku UKM dalam penerapan pemahaman akuntansi yang berbasis digital. Aplikasi ini memiliki fitur yang dapat membantu pelaku UKM dalam menghasilkan laporan keuangan yang relevan dan reliabel
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.
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.
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.