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All Journal JMM17: Jurnal Ilmu Ekonomi dan Manajemen JPM17: Jurnal Pengabdian Masyarakat JEB17 : Jurnal Ekonomi dan Bisnis 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 Ilmiah Manajemen Kesatuan 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 Best Journal of Administration and Management Journal of Artificial Intelligence and Digital Business 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 Jurnal Pengabdian dan Inovasi Masyarakat Dhana Jurnal Pengabdian Masyarakat Indonesia
Nekky Rahmiyati
Universitas 17 Agustus 1945 Surabaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Transportation Other

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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.
Pemberdayaan UMKM Otak-Otak Bandeng Berbasis Blue Economy melalui Teknologi Tepat Guna dan Digitalisasi di Kabupaten Lamongan: Pengabdian Endang Indartuti; Nekky Rahmiyati; Jesica May Wulandari; Salsabila Ahmad
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.1351

Abstract

Kabupaten Lamongan merupakan salah satu sentra utama perikanan budidaya di Jawa Timur dengan produksi bandeng yang tinggi dan berkelanjutan. Potensi ini belum sepenuhnya dioptimalkan oleh pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya dalam sektor pengolahan hasil laut. UMKM Bandeng Reza, yang memproduksi otak-otak bandeng secara tradisional, menjadi contoh nyata dari pelaku usaha yang memiliki produk unggulan namun terkendala pada aspek efisiensi produksi, jangkauan pemasaran digital, dan pencatatan keuangan yang belum terstruktur. Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kualitas dan produktivitas usaha Bandeng Reza melalui pendekatan teknologi dan manajerial. Metode pelaksanaan program meliputi identifikasi masalah secara partisipatif, pengadaan Teknologi Tepat Guna berupa mesin pengaduk bumbu dan daging bandeng, pelatihan pemasaran digital menggunakan media sosial dan marketplace, serta pelatihan pencatatan keuangan berbasis aplikasi digital. Kegiatan dilaksanakan dengan pendekatan kolaboratif yang melibatkan dosen, mahasiswa, dan mitra usaha secara aktif. Evaluasi dilakukan melalui observasi, wawancara, serta analisis kemampuan mitra dalam menerapkan teknologi dan keterampilan baru. Hasil menunjukkan adanya peningkatan efisiensi produksi, pemahaman terhadap pemasaran digital, serta kemampuan awal dalam menyusun laporan keuangan usaha. Komitmen dan keterlibatan mitra menjadi indikator penting keberlanjutan program. Program ini memberikan kontribusi strategis terhadap penguatan UMKM berbasis sumber daya lokal dan ekonomi biru, serta dapat direplikasi di wilayah pesisir lainnya yang menghadapi permasalahan serupa.
The Effect Of Environmental Uncertainty, Company Size, Strategic Changes On Financial Performance And Company Value With Good Corporate Governance As A Moderation Variable In Manufacturing Companies Listed On The Indonesia Stock Exchange Firmansyah, Muhammad Nizar; Nugroho, Mulyanto; Rahmiyati, Nekky
International Journal of Economics (IJEC) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i2.1219

Abstract

This study aims to analyze the influence of environmental uncertainty, company size, and strategic changes on financial performance and company value in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. With a quantitative approach using SEM-PLS, this study analyzed 111 data from 37 companies based on financial statements and annual reports. The results show that environmental uncertainty does not have a significant influence on financial performance or company value, either directly or through financial performance mediation. In contrast, the size of the company has a significant influence on the company's financial performance and value, reflecting the stability and attractiveness of large companies in the eyes of investors. However, strategic changes do not have a significant effect on financial performance or company value, either directly or through financial performance as a mediator. In addition, the implementation of Good Corporate Governance (GCG) also does not mediate the relationship between financial performance and company value significantly. These findings underscore the importance of company size and financial performance as key determinants of company value in the stock market, while environmental uncertainty and strategic changes require further study to understand their impact.
PENGARUH KUALITAS PELAYANAN, PENGETAHUAN KONSUMEN, DAN PERIKLANAN TERHADAP MINAT MENABUNG DI BANK JATIM KCP UNTAG SEMOLOWARU SURABAYA Niki Mafatzi, Noval; Rahmiyati, Nekky
ECONOMOS Vol 5 No 03 (2025): EKONOMI DAN BISNIS
Publisher : KELOMPOK KOMUNITAS LABORATORIUM PENELITIAN (COMMUNITY OF RESEARCH LABORATORY)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69957/grjb.v5i03.2316

Abstract

This study examines the influence of service quality, consumer knowledge, and advertising on saving interest at Bank Jatim KCP Untag Semolowaru Surabaya. The stagnation in the growth of new savings accounts, despite the bank’s strategic location within an academic environment, raises questions about the effectiveness of its service delivery and marketing strategies. Using a quantitative approach, data were collected from 100 respondents through structured questionnaires and analyzed using multiple linear regression with SPSS version 30. The findings indicate that service quality, consumer knowledge, and advertising significantly affect saving interest both partially and simultaneously. Among the three variables, service quality has the most dominant influence. The study suggests that improving service experiences, enhancing financial literacy, and optimizing digital advertising strategies are essential to increase saving behavior, particularly among younger, tech-savvy consumers. These insights offer strategic implications for banks operating in competitive and digitally evolving environments.
The Impact of Financial Literacy, Invesment Decision-Making, Risk Tolerance, and Behavioral Biases on Individual Invesment Performance Rahmiyati, Nekky; Somodiharjo, Kadari
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.668

Abstract

This study investigates the influence of financial literacy, investment decision making, risk tolerance, and behavioral biases on individual investment performance among investors in Indonesia. Using a quantitative approach, data were collected from 200 respondents through a structured questionnaire using a 5-point Likert scale. The analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results reveal that all four variables—financial literacy, investment decision making, risk tolerance, and behavioral biases—have a significant and positive effect on individual investment performance. Financial literacy and investment decision making emerged as the most dominant predictors, while risk tolerance and behavioral biases also contributed positively. These findings highlight the importance of enhancing financial knowledge, promoting structured decision-making, and managing psychological influences to improve investment outcomes. The study contributes to both the behavioral finance literature and practical financial education strategies in the Indonesian context.
Study of the Effect of Green Investment Policy, Technological Innovation, and Sustainable Development on Industrial Competitiveness Khuan, Hendri; Judijanto, Loso; Rahmiyati, Nekky; Yusuf, Ramdan; Karyasa, Tungga Bhimadi
West Science Interdisciplinary Studies Vol. 2 No. 01 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i01.603

Abstract

This research investigates the intricate relationships among green investment policy, technological innovation, sustainable development, and industrial competitiveness within the context of Indonesia. Employing a quantitative research design, data were collected from a stratified random sample of 110 participants representing diverse industries. Descriptive statistics, correlation analysis, regression analysis, and structural equation modeling were utilized for analysis. The results revealed positive correlations and significant coefficients, indicating the individual and combined contributions of green investment policy, technological innovation, and sustainable development to industrial competitiveness. The findings underscore the importance of a holistic approach to sustainability for enhancing the competitiveness of Indonesian industries.
Study of the Effect of Green Investment Policy, Technological Innovation, and Sustainable Development on Industrial Competitiveness Khuan, Hendri; Judijanto, Loso; Rahmiyati, Nekky; Yusuf, Ramdan; Karyasa, Tungga Bhimadi
West Science Interdisciplinary Studies Vol. 2 No. 01 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i01.603

Abstract

This research investigates the intricate relationships among green investment policy, technological innovation, sustainable development, and industrial competitiveness within the context of Indonesia. Employing a quantitative research design, data were collected from a stratified random sample of 110 participants representing diverse industries. Descriptive statistics, correlation analysis, regression analysis, and structural equation modeling were utilized for analysis. The results revealed positive correlations and significant coefficients, indicating the individual and combined contributions of green investment policy, technological innovation, and sustainable development to industrial competitiveness. The findings underscore the importance of a holistic approach to sustainability for enhancing the competitiveness of Indonesian industries.
The Effect of Environmental Uncertainty, Company Size, Strategic Changes on Financial Performance and Company Value with Good Corporate Governance as a Moderation Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange Firmansyah, Muhammad Nizar; Nugroho, Mulyanto; Rahmiyati, Nekky
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i1.1255

Abstract

This study aims to analyze the influence of environmental uncertainty, company size, and strategic changes on financial performance and company value in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. With a quantitative approach using SEM-PLS, this study analyzed 111 data from 37 companies based on financial statements and annual reports. The results show that environmental uncertainty does not have a significant influence on financial performance or company value, either directly or through financial performance mediation. In contrast, the size of the company has a significant influence on the company's financial performance and value, reflecting the stability and attractiveness of large companies in the eyes of investors. However, strategic changes do not have a significant effect on financial performance or company value, either directly or through financial performance as a mediator. In addition, the implementation of Good Corporate Governance (GCG) also does not mediate the relationship between financial performance and company value significantly. These findings underscore the importance of company size and financial performance as key determinants of company value in the stock market, while environmental uncertainty and strategic changes require further study to understand their impact.
Co-Authors - Hwihanus Abelia, Dela Ayu Achmad Yanu Aliffianto ADELIA, PUTRI Agustinus Wilhelmus Uja Werang Agustono, Dyah Oktaviani Sulistyaningrum Alfiana Andika Dimas Pramuditya Annisa Beauty Ananda Aristaldo, Raden Wimendy Artanti, Ratna Ari Bangun, Via Shefira Br Bella Aureliya E Sc Bramasta Arief Rizky Priambada Dipa Teruna Awaloedin Diyah Santi Hariyani Edo Pratama Endah Budiarti Endah Budiarti Endah Budiarti 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 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 Khairunnisa Khuan, Hendri Kristiurman Jaya Mendrofa Kurniawan, Sindu Bagas Lahmudin, Moh Rifaizal LAUNTU, ANSIR Listiana Sri Mulatsih Loso Judijanto M. Suyanto Masruchin, Febby Rahmatullah Maswiartha, Nyoman Gede Mayndarto, Eko Cahyo Mohammad Suyanto Mulyanto Nugroho Muslimin Abdul Rahim Nanda Pinandita Ramadhani NATALIA, YOHANA FRANSISKA Neezmadevi, Kallyana Tantri Ni Desak Made Santi Diwyarthi Niki Mafatzi, Noval Novitasari, Cindy Nugroho, Mulyanto Nur Fadilah Evita Chandra Nur Kamiliyah Firizq Nur Siti Latipah Priamsyah, Choirul Dwi Puji Afriyeni Purwaka Hari Prihanto Puspa, Eka Septariana Putri Gamayanti Raden Wimendy Aristaldo Ramdan Yusuf Ratnawati Ratnawati Rendy Achmad Wahyu Reza Ashary Rina Apriliani Riska Amelia Riyadi Nugroho Rudy Handoko Sabrina Ayu Rizkya Sahroni, Muhammad 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 Sudaryanto, Edy Sungkowati, Sri Talaud, Alexsius Laurenzo Talib, Dr. Ahmad 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 Ulfi Pristiana Utami, Ratna Sri Wahidhani, Eha Hasni Weny Astutik Wulandari, Jessica May Yulyar Kartika Wijayanti Yusuf, Ramdan Zayafika Mareta