p-Index From 2020 - 2025
9.119
P-Index
This Author published in this journals
All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen JPM17: Jurnal Pengabdian Masyarakat JEB17 : Jurnal Ekonomi dan Bisnis International Journal of Artificial Intelligence Research Journal of Economic, Bussines and Accounting (COSTING) PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) RJABM (Research Journal of Accounting and Business Management) JURNAL PENDIDIKAN TAMBUSAI International Journal of Social Science and Business Jurnal Samudra Ekonomi dan Bisnis GANEC SWARA Arthavidya Jurnal Ilmiah Ekonomi Jurnal Manajerial Jurnal Review Pendidikan dan Pengajaran (JRPP) Revitalisasi : Jurnal Ilmu Manajemen Prima Ekonomika : Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Tunas Jurnal Ilmiah Abdi Mas TPB Unram JPM: JURNAL PENGABDIAN MASYARAKAT International Journal of Business, Law, and Education ABDI MASSA: Jurnal Pengabdian Nasional Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesian Journal of Multidisciplinary Science Journal of Trends Economics and Accounting Research Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Jurnal Pengabdian Masyarakat Indonesia (JPMI) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat International Journal of Economics (IJEC) Neo Journal of economy and social humanities The Es Accounting and Finance Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Pengabdian Harapan Bangsa West Science Interdisciplinary Studies AMMA : Jurnal Pengabdian Masyarakat GEMAH RIPAH: Jurnal Bisnis Indonesian Journal of Innovation Multidisipliner Research West Science Interdisciplinary Studies Jurnal Nirta: Studi Inovasi West Science Social and Humanities Studies INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Journal of Management and Innovation Entrepreneurship (JMIE) Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Penelitian Pendidikan Indonesia Moneta : Journal of Economics and Finance International Journal of Economics, Accounting, and Management Dhana Indonesian Journal of Innovation Multidisipliner Research
Claim Missing Document
Check
Articles

Pengaruh Kinerja Keuangan, Firm Size, CSR, dengan Intervening Risiko Keuangan Terhadap Nilai Perusahaan Tekstil dan Garmen Nur Fitria Herdianti; Ulfi Pristiana; Nekky Rahmiyati
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): July - September
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.186

Abstract

Penelitian ini bertujuan untuk membuktikan serta menganalisis hubungan antara kinerja keuangan industry (ROA dan ROE), ukuran perusahaan, dan dan corporate social responsibility (CSR) terhadap nilai perusahaan (PBV) dengan Debt to Assets Ratio (DAR) sebagai variabel intervening pada perusahaan tekstil dan garmen di Bursa Efek Indonesia (BEI). Masalah khusus yang dihadapi pada Perusahaan tekstil dan garmen adalah bagaimana kinerja keuangan, ukuran perusahaan, dan CSR mempengaruhi nilai perusahaan serta peran risiko keuangan sebagai variabel intervening. Penelitian ini menggunakan metode kuantitatif dengan teknik purposive sampling untuk memilih sampel yang terdiri dari 15 perusahaan yang terdaftar di BEI selama periode 2021-2022. Data sekunder diperoleh dari laporan tahunan perusahaan dan dianalisis menggunakan program SmartPLS edisi 3.0. Hasil penelitian menunjukkan Kinerja keuangan industri berpengaruh positif signifikan terhadap nilai perusahaan, kinerja keuangan industri berpengaruh negatif tidak signifikan terhadap risiko keuangan, ukuran perusahaan berpengaruh negatif signifikan terhadap nilai perusahaan, ukuran perusahaan berpengaruh positif tidak signifikan terhadap risiko keuangan, CSR berpengaruh positif tidak signifikan terhadap nilai perusahaan, CSR berpengaruh positif tidak signifikan terhadap risiko keuangan, Risiko keuangan berpengaruh negatif signifikan terhadap nilai perusahaan, dan Risiko keuangan tidak dapat memediasi pengaruh kinerja keuangan industri, ukuran perusahaan dan CSR terhadap nilai Perusahaan pada perusahaan tekstil dan garmen yang terdaftar di bursa efek Indonesia.
Manajemen Laba Sebagai Intervening Terhadap Nilai Perusahaan Pada Sektor Makanan Dan Minuman Choirul Dwi Priamsyah; Nekky Rahmiyati; Ulfi Pristiana
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): July - September
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.191

Abstract

Perusahaan Sektor Makanan dan Minuman merupakan perusahaan yang memproduksi kebutuhan-kebutuhan pangan yang dibutuhkan oleh masyarakat. Oleh karena itu banayak dari investor tertarik untuk berinvestasi pada industri ini. Peneltian ini bertujuan untuk mengetahui bagaimana Pengaruh Pertumbuhan Aset, Financial Leverage, dan Pertumbuhan Ekuitas Terhadap Nilai Perusahaan dengan Manajemen Laba sebagai variabel Mediasi. Dengan Studi dilakukan pada Perusahaan F&B pada periode 2019-2022  yang terdaftar pada Bursa Efek Indonesia.Populasi  dalam penelitian ini sebanyak 23 perusahaan dengan 14 perusahaan sebagai sampel penelitian.Teknik pengambilan sampel yang digunakan adalah Metode purposive sampling dengan jenis penelitian sendiri tergolong dalam penelitian kuantitatif. Alat yang digunakan dalam pengolahan data adalah software smart pls3. Dengan menggunakan uji validitas reliabilitas, serta inner dan outer model untuk menguji signifikansi dan seberapa valid data yang didapat.  Hasil penelitian ini berdasar hasil olah data pada smart pls3 yang pada akhirnya ditemukan hasil Pertumbuhan Aset berpengaruh positif dan signifikan terhadap Nilai perusahaan dan berpengaruh negatif tidak signifikan terhadap manajemen Laba. Financial Leverage berpengaruh positif tidak signifikan terhadap Nilai perusahaan dan berpengaruh negatif tidak signifikan terhadap manajemen Laba. Pertumbuhan Ekuitas berpengaruh negatif dan tidak signifikan terhadap Nilai perusahaan dan berpengaruh negatif signifikan terhadap manajemen Laba. Dan yang terakhir manajemen laba berdasar hasil olah data menunjukkan manajemen laba tidak memediasi hubungan tiap variabel pada Pengaruh Pertumbuhan Aset, Financial Leverage, Dan Pertumbuhan Ekuitas terhadap Nilai Perusahaan.
The Impact of Sustainable Finance and Green Bond Implementation on Firm Value and Investor Trust in the Manufacturing Industry in Central Java Rahmiyati, Nekky; Somodiharjo, Kadari; Hariyani , Diyah Santi
West Science Social and Humanities Studies Vol. 3 No. 03 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i03.1754

Abstract

This study examines the impact of Sustainable Finance and Green Bond Implementation on Firm Value and Investor Trust in the manufacturing industry in Central Java. Employing a quantitative approach with 143 samples, data were collected using a Likert scale (1–5) and analyzed through Structural Equation Modeling - Partial Least Squares (SEM-PLS). The results reveal that both Sustainable Finance and Green Bond Implementation significantly enhance Firm Value and Investor Trust. Green Bond Implementation, in particular, demonstrates a stronger influence on these variables, highlighting its critical role in driving sustainable development and corporate credibility. Model fit indices and predictive relevance metrics confirm the robustness of the proposed model. These findings underscore the importance of sustainability in corporate finance and its implications for stakeholder relationships. The study provides valuable insights for companies and policymakers seeking to integrate sustainability into their financial strategies.
PENGARUH PERSEPSI HARGA, KUALITAS PRODUK, KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN MELALUI KEPUTUSAN PEMBELIAN DI KOPI KENANGAN CAB. RUKO NGAGEL ( STUDI KASUS PADA KONSUMEN DI SURABAYA TIMUR ) Silvia Septiani; Nekky Rahmiyati
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 2 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i2.11919

Abstract

This study aims to analyze the impact of price perception, product quality, and service quality on purchasing decisions and consumer satisfaction at Kopi Kenangan, Ruko Ngagel Branch, East Surabaya. With the increasing competition in the coffee industry in Indonesia, understanding the factors that influence purchasing decisions and consumer satisfaction is crucial for business sustainability. The population of this study consists of consumers who have made purchases at the Kopi Kenangan Ruko Ngagel Branch, with a sample taken through purposive sampling. Data were collected using questionnaires distributed to 100 respondents and analyzed using Structural Equation Modeling (SEM). The results show that price perception has a significant impact on purchasing decisions and consumer satisfaction. Product quality also has a positive effect on both variables, while service quality significantly influences both consumer satisfaction and purchasing decisions. Purchasing decisions were found to be a strong mediator between product quality, service quality, and consumer satisfaction. These findings imply that Kopi Kenangan management should pay more attention to price, product quality, and service aspects to enhance customer experience and strengthen customer loyalty.
Financial Derivatives in Banking and Finance: A Bibliometric Overview of Research Trends Rahmiyati, Nekky; Kaswoto, Junet; Sungkowati, Sri
The Es Accounting And Finance Vol. 3 No. 02 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i02.502

Abstract

This study provides a bibliometric analysis of the research trends in financial derivatives within the banking and finance literature. By examining citation patterns, co-authorship networks, and keyword co-occurrences, the study identifies key research themes and their evolution over time. The analysis reveals the central role of derivatives in risk management and financial stability, particularly in the wake of financial crises. It highlights the growth of computational techniques in derivatives pricing and risk management, with an increasing focus on advanced models and simulations. The study also explores the emerging influence of blockchain technology and decentralized finance in reshaping the derivatives landscape. The bibliometric map underscores the global nature of financial derivatives research, with significant contributions from the United States, China, and the United Kingdom. The study provides valuable insights for scholars, practitioners, and policymakers, suggesting areas for further research, particularly in regulatory frameworks, pricing models, and the integration of new technologies in the derivatives market.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PERUSAHAAN SEKTOR PERTAMBANGAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Muhammad Sahroni; Nekky Rahmiyati
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024 (Special Issue)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.32030

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengaruh keputusan investasi, keputusan pendanaan,dan kebijakan deviden terhadap nilai perusahaan. Penelitian ini dilakukan pada perusahaan sub sektor pertambangan dalam kategori LQ45 yang terdaftar di Bursa Efek Indonesia Periode 2020-2023. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 10 perusahaan dengan metode purposive sampling. Teknik pengumpulan data yang menggunakan dokumentasi laporan tahunan perusahaan dan data yang terkumpul dianalisis dengan menggunakan analisis IBM SPSS Versi 25. Analisis yang digunakan dalam penelitian ini adalah analisis deskriptif, uji asumsi klasik, analisis regresi linier berganda, dan pengujian hipotesis menggunakan IBM SPSS Statistik Versi 25. Hasil penelitian menunjukkan bahwa secara parsial variabel keputusan investasi berpengaruh signifikan terhadap nilai perusahaan. Variabel keputusan pendanaan berpengaruh signifikan terhadap nilai perusahaan. Variabel kebijakan deviden tidak berpengaruh signifikan terhadap nilai perusahaan. Secara simultan berpengaruh signifikan terhadap nilai perusahaan.
Pengaruh Likuiditas, Leverage, Struktur Aktiva Terhadap Harga Saham Melaui Profitabilitas Sebagai Variabel Intervening Pada Perusahaaan Sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2018 - 2021 Aristaldo, Raden Wimendy; Rahmiyati, Nekky
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 2 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v6i2.6661

Abstract

Penelitian ini akan dilakukan pada perusahaan sektor property and real estate di Bursa Efek Indonesia priode 2018 – 2021. Karena berdasar pada fenomena pada sektor property ral estate mengenai Real Estate Property atau rumah untuk milenial berpengaruh terhadap saham dan nilai perusahaan. Penelitian ini dikelompokkan pada penelitian kuantitatif, penelitian ini populasinya adalah seluruh perusahaan Perusahaaan Sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2018 sampai dengan 2021, Sedangkan Teknik yang dipilih dalam pengambilan sampel adalah purposive sampling. Teknik pengumpulan data dalam penelitian ini menggunakan metode dokumentasi yang bersumber Websitenya BEI sedangkan teknik analisis data dalam penelitian ini penulis menggunakan PLS (Partial Least Square). Berdasarkan hasil dari pembahasan ditemukan bahwa Likuiditas berpengaruh negatif tidak signifikan terhadap harga saham dan Likuiditas berpengaruh positif signifikan terhadap profitabilitas. Laverage berpengaruh negatif signifikan terhadap harga saham dan Laverage berpengaruh positif Tidak signifikan terhadap profitabilitas. Struktur aktiva berpengaruh positif signifikan terhadap Harga Saham dan Struktur aktiva berpengaruh positif Tidak signifikan terhadap profitabilitas. Profitabilitas berpengaruh positif Tidak signifikan terhadap Harga Saham dan Profitabilitas tidak dapat memediasi pengaruh likuiditas, laverage dan struktur aktiva terhadap harga saham pada perusahaan sektor properti dan real estate yang terdaftar di BEI periode 2018-2021.
Systematic Analysis of the Effect of Good Corporate Governance on Financial Statement Fraud in Indonesia Evianti, Dessy; Rahmiyati, Nekky; Mayndarto, Eko Cahyo; Puspa, Eka Septariana
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xvzb3s91

Abstract

Financial statement fraud is a crucial issue that reflects weak internal control and corporate governance. This study aims to analyze the effect of Good Corporate Governance (GCG) on financial statement fraud through a Systematic Literature Review (SLR) approach. The search was conducted on articles published in the last five years with a focus on GCG elements such as independent board of commissioners, audit committee, institutional ownership, and managerial ownership. The study results show that most GCG elements negatively affect financial statement fraud, although there are contradictory findings that suggest that GCG effectiveness is contextual. Factors such as firm size, industry sector (Islamic or non-financial), and quality of implementation strongly influence the strength of the relationship between GCG and fraud. The study also identified that the integration of GCG with internal audit function and corporate ethical culture is a more effective combination in preventing fraud. This study makes a theoretical contribution by reinforcing the understanding that the relationship between GCG and financial statement fraud is not linear or uniform, but rather highly dependent on the institutional context and governance practices implemented in the business environment in Indonesia.
The Moderating Role of Independent Commissioners on the Effect of Corporate Social Responsibility (CSR) Disclosure and Chief Executive Officer (CEO) Tenure on Earnings Management Utami, Ratna Sri; Hariyani, Diyah Santi; Juliyanti, Wiwin; Rahmiyati, Nekky
Moneta : Journal of Economics and Finance Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v3i3.620

Abstract

Earnings management is a significant concern in financial reporting, as it has the potential to mislead stakeholders and distort a company’s actual performance. This study aims to examine the effect of Corporate Social Responsibility (CSR) disclosure and Chief Executive Officer (CEO) tenure on earnings management, while also evaluating the moderating role of independent commissioners. A quantitative approach was adopted, employing multiple linear regression and Moderated Regression Analysis (MRA), based on 124 firm-year observations from 31 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. The findings reveal that CSR disclosure does not significantly influence earnings management (p = 0.089 > 0.05), suggesting that CSR activities are not effectively mitigating manipulative financial reporting. In contrast, CEO tenure has a significant positive effect on earnings management (β = 0.094; p = 0.001 < 0.05), indicating that longer-serving CEOs are more likely to engage in such practices. Furthermore, independent commissioners significantly moderate the relationship between CSR disclosure and earnings management (β = –1.689; p = 0.004), while their moderating effect on the relationship between CEO tenure and earnings management is not statistically significant (p = 0.350 > 0.05). These results emphasize the need to strengthen internal governance mechanisms to promote greater transparency in CSR reporting and to deter opportunistic behavior by executive leadership.
THE IMPACT OF GREEN INNOVATION, MARKET ORIENTATION, AND DIGITALIZATION ON MSME PERFORMANCE IN INDONESIA Jayanto, Imam; Rahmiyati, Nekky; Prihanto, Purwaka Hari; Parwita, Gde Bayu Surya
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 2 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i2.2940

Abstract

This study investigates the impact of green innovation, market orientation, and digitalization on the performance of micro, small, and medium enterprises (MSMEs) in Indonesia. Using a quantitative approach, data was collected from MSME owners and managers across various sectors. The findings reveal that all three factors significantly enhance MSME performance, with digitalization emerging as the most influential predictor. Furthermore, market orientation mediates the relationship between green innovation and performance, highlighting the importance of customer-centric strategies in sustainable business practices. These results underscore the necessity for MSMEs to integrate digital tools, embrace green innovations, and maintain strong market responsiveness to remain competitive. The study provides theoretical contributions by extending the resource-based view (RBV) and the technology acceptance model (TAM) in the context of MSME development. Practical implications suggest that policymakers and business leaders should facilitate digital transformation and sustainability initiatives to foster long-term MSME growth. Future research could explore longitudinal effects and industry-specific moderating variables to enhance the generalizability of these findings.
Co-Authors - Hwihanus Achmad Yanu Aliffianto Agustono, Dyah Oktaviani Sulistyaningrum Ahmad Talib Alfiana Andika Dimas Pramuditya Annisa Beauty Ananda Aristaldo, Raden Wimendy Artanti, Ratna Ari Bella Aureliya E Sc Bramasta Arief Rizky Priambada Choirul Dwi Priamsyah Diyah Santi Hariyani Diyah Santi Hariyani Edo Pratama Endah Budiarti Endah Budiarti Endang Indartuti Endang Indartuti Endang Indartuti Endang Indartuti Endang Indartuti, Endang Erfiani S Wardani Evianti, Dessy Fahmi Muhammad Fahrizal Akhmad Zein Firmansyah, Muhammad Nizar Fitrianingsih, Dwi Gde Bayu Surya Parwita Hariyani , Diyah Santi Hariyani, Diyah Santi Hendri Khuan Herdianti, Nur Fitria Hwihanus Ian Natus Sholikha Jayanto, Imam Jesica May Wulandari Judijanto, Loso Juliyanti, Wiwin Kartika Wijayanti, Yulyar kartika, ika saridewi Kartini, Ida Ayu Nuh Kaswoto, Junet Khuan, Hendri Kristiurman Jaya Mendrofa Kurniawan, Sindu Bagas Lahmudin, Moh Rifaizal Listiana Sri Mulatsih Loso Judijanto M. Suyanto Masruchin, Febby Rahmatullah Maswiartha, Nyoman Gede Mayndarto, Eko Cahyo Mohammad Suyanto Muhammad Sahroni Mulyanto Nugroho Muslimin Abdul Rahim Nanda Pinandita Ramadhani NATALIA, YOHANA FRANSISKA Neezmadevi, Kallyana Tantri Ni Desak Made Santi Diwyarthi Niki Mafatzi, Noval Nugroho, Mulyanto Nur Fadilah Evita Chandra Nur fitria Herdianti Nur Kamiliyah Firizq Nur Siti Latipah Priamsyah, Choirul Dwi Puji Afriyeni Purwaka Hari Prihanto Puspa, Eka Septariana Putri Gamayanti Raden Wimendy Aristaldo Ramdan Yusuf Rendy Achmad Wahyu Reza Ashary Rina Apriliani Riska Amelia Riyadi Nugroho Sabrina Ayu Rizkya Salsabila Ahmad Sandari, Tries Ellia Sikip Nur Ika May Nur Himama Silvia Septiani soebrati, ni wayan Somodiharjo, Kadari Sri Andayani Sri Andayani Sri Andayani Sri Andayani Sri Andayani Sungkowati, Sri Teguh Prakoso Teguh Setiawan Wibowo Titiek Rachmawati Titiek Rachmawati Titiek Rachmawati Titiek Rachmawati Titiek Rachmawati Tri Ratnawati Tri Ratnawati Tri Ratnawati Tries Ellia Sandari Trinita Kartika Andini Tungga Bhimadi Tungga Bhimadi Karyasa Ulfa Safara Ulfi Pristiana Ulfi Pristiana Utami, Ratna Sri Wahidhani, Eha Hasni Weny Astutik Yulyar Kartika Wijayanti Yusuf, Ramdan Zayafika Mareta