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Fenny Marietza
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Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences Other

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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.
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

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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

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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.
Co-Authors Cardova Gloria Artha Siahaan Dekker Yusuf Alfredo habib anugrah, pandu Isma Coryanata Muhamnad Ravi Kurniawan