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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 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 INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE) TOMAN: Jurnal Topik Manajemen

Nekky Rahmiyati

Universitas 17 Agustus 1945 Surabaya

Author-ID : 356505

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

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.

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): Juli - September
Publisher : Institute of Advanced Knowledge and Science

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

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): Juli - September
Publisher : Institute of Advanced Knowledge and Science

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

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.

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

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

FINANCIAL STRATEGY AS A KEY TO BUSINESS SUSTAINABILITY Ahmad Talib; Nekky Rahmiyati; Titiek Rachmawati
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 8 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Good financial strategy is the key to sustainability in business. By carefully planning, managing and monitoring finances, businesses can secure their future and grow sustainably. In managing business financial strategies to achieve long-term success, there are several important strategies that need to be considered. A key component of managing the sustainability of an organization is financial strategy. Financial strategy and the organization have a number of interactions that should be taken into account. These relationships include managing stakeholder relationships, making investment decisions, controlling costs, tax planning, and the impact of financial decisions on the performance and value of the business. Businesses can cut wasteful expenses and boost revenues by controlling costs well. In this article, the researcher examines the method in the form of library research, namely research in its implementation by reviewing reading various literary sources, such as books related to financial strategy as the key to business sustainability, journals that have been searched for, and other articles for additional data sources. This research discusses the definition of financial strategy, factors that influence business sustainability, the role of financial strategy in achieving business sustainability, and the relationship between financial strategy and business sustainability.

GREEN ECONOMY AND SUSTAINABILITY: A LITERATURE ANALYSIS OF GLOBAL POLICIES Loso Judijanto; Nekky Rahmiyati
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 1 No. 5 (2024): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar

This article analyses the literature focusing on global policies related to green economy and sustainability. The aim of this study is to identify the progress that has been made as well as the challenges faced in the implementation of the green economy in different countries. The study found that the success of a green economy depends on synergies between the government, private sector, and society, as well as a clear regulatory framework, adequate financial support, and technological innovation. In addition, public education and awareness-raising are important factors to support changes in consumer behaviour. In conclusion, a green economy has great potential to address global environmental challenges and achieve sustainable development goals, but requires a real commitment from all stakeholders to work together to create equitable and inclusive solutions.

The Effect Of Liquidity, Activity And Leverage On Company Value With Profitability As Mediation Variables Nekky Rahmiyati; Natus Sholikha, Ian
Neo Journal of economy and social humanities Vol 1 No 3 (2022): Neo Journal of Economy and Social Humanities, September 2022
Publisher : International Publisher (YAPENBI)

This study aims to determine and analyze the effect of liquidity, activity and leverage on firm value with profitability as a mediating variable in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sample used in this study was 10 companies with purposive sampling technique to obtain 30 data. The method used is quantitative, and then data collected is analyzed using the SmartPLS 3.0 software. The result show that the liquidity, activity, and leverage have no significant effect on profitability. At the same time, the liquidity and profitability have no significant effect on firm value. At the same time, activity and leverage significantly effect on firm value. At the same time, liquidity, activity, and leverage have no significant effect on firm value with profitability as a mediating variable

The Effect Of Ai Utilization, Creative Content, And Product Innovation On Entrepreneurial Competitiveness Of Food And Beverage Umkm In The Digital Era In Sukolilo, Surabaya Novitasari, Cindy; Rahmiyati, Nekky
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6479

This study aims to examine the effect of Artificial Intelligence (AI) utilization, creative content, and product innovation on strengthening the entrepreneurial competitiveness of food and beverage MSMEs in Sukolilo, Surabaya. The main objective is to understand the contribution of each variable, both partially and simultaneously, in enhancing MSMEs’ competitiveness amid increasingly tight and digital-based business competition. The study employs a quantitative approach involving 30 MSME owners selected through purposive sampling. Data were collected using Likert-scale questionnaires specifically designed to measure the research variables. The data were then analyzed using multiple linear regression to test the relationships and impacts of the variables individually and collectively on MSME competitiveness. The findings indicate that AI utilization, creative content, and product innovation have a positive and significant influence on strengthening MSME competitiveness. AI assists business actors in operational efficiency and data-driven decision-making, creative content expands market reach and strengthens business image, while product innovation becomes the dominant factor in attracting consumer attention and creating competitive advantage. These results highlight the importance of integrating technology and creativity to support the sustainability and development of MSMEs in the digital era. Selain itu, studi ini memberikan bukti empiris bahwa transformasi digital memainkan peran penting dalam meningkatkan kinerja UMKM, khususnya di sektor makanan dan minuman. Hasil penelitian ini diharapkan dapat menjadi referensi bagi pelaku UMKM dalam merumuskan strategi bisnis dan bagi para pembuat kebijakan dalam merancang program yang mendorong adopsi teknologi dan inovasi di kalangan UMKM.

Pengaruh Shopping Lifestyle, Kualitas Produk Terhadap Kepuasan Konsumen Dengan Keputusan Pembelian Sebagai Variabel Intervening Pada Produk Skintific di Surabaya Anisa Salsabila Sarianto; Nekky Rahmiyati
TOMAN: Jurnal Topik Manajemen Vol. 2 No. 2 (2025): TOMAN: Jurnal Topik Manajemen
Publisher : Penerbit dan Percetakan CV.Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/toman.v2i2.232

Penelitian ini bertujuan untuk menganalisis dan membuktikan pengaruh shopping lifestyle, kualitas produk terhadap kepuasan konsumen melalui keputusan pembelian pada produk Skintific. Dalam penelitian ini menggunakan data primer yaitu dengan menyebar kuesioner melalui google form. Populasi dalam penelitian ini adalah konsumen yang pernah memakai dan membeli produk Skintific di Surabaya. Teknik pengambilan sampel yang digunakan adalah menggunakan rumus slovin, dengan jumlah responden sebanyak 100 orang. Analisis data menggunakan teknik kuantitatif statistic yang prosesnya menggunakan Smart-PLS ver 4. Hasil penelitian menunjukkan bahwa variabel shopping lifestyle berpengaruh positif dan signifikan terhadap keputusan pembelian, shopping lifestyle berpengaruh tidak signifikan terhadap kepuasan, kualitas produk berpengaruh positif signifikan terhadap keputusan pembelian, kualitas produk berpengaruh positif signifikan terhadap kepuasan konsumen, keputusan pembelian berpengaruh positif signifikan terhadap kepuasan konsumen, shopping lifestyle berpengaruh tidak signifikan terhadap keputusan pembelian melalui kepuasan konsumen, kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian melalui kepuasan konsumen.

Co-Authors - Hwihanus Abelia, Dela Ayu Achmad Yanu Aliffianto ADELIA, PUTRI Agustinus Wilhelmus Uja Werang Agustono, Dyah Oktaviani Sulistyaningrum Ahmad Talib Alfiana Andika Dimas Pramuditya Anisa Salsabila Sarianto Annisa Beauty Ananda Aristaldo, Raden Wimendy Artanti, Ratna Ari Bangun, Via Shefira Br Bella Aureliya E Sc Bramasta Arief Rizky Priambada Choirul Dwi Priamsyah Dipa Teruna Awaloedin Diyah Santi Hariyani Edo Pratama Endah Budiarti Endah Budiarti Endah Budiarti Endang Indartuti Endang Indartuti Endang Indartuti 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 Hwihanus 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 Natus Sholikha, Ian Neezmadevi, Kallyana Tantri Ni Desak Made Santi Diwyarthi Niki Mafatzi, Noval Novitasari, Cindy Nugroho, Mulyanto Nur Fadilah Evita Chandra Nur fitria Herdianti Nur Kamiliyah Firizq Nur Siti Latipah 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 Titiek Rachmawati Tri Ratnawati Tri Ratnawati Tri Ratnawati Tries Ellia Sandari Trinita Kartika Andini Tungga Bhimadi Tungga Bhimadi Karyasa Ulfi Pristiana Ulfi Pristiana Utami, Ratna Sri Wahidhani, Eha Hasni Weny Astutik Wulandari, Jessica May Yulyar Kartika Wijayanti Yusuf, Ramdan Zayafika Mareta

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