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MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN KINERJA KEUANGAN Miftah Muhammad Abduh; Ellen Rusliati
Jurnal Riset Bisnis dan Manajemen Vol. 11 No. 2 (2018): Edisi Agustus
Publisher : Faculty of Economic and Business, University of Pasundan

Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme good corporate governance yang diproksikan dengan kepemilikan manajerial, kepemilikan institusional, dewan komisaris independen dan komite audit terhadap manajemen laba yang diukur dengan discretionary accruals dan kondisi kinerja keuangan yang diukur dengan return on assets pada perusahaan pertambangan periode 2012-2016. Sampel berjumlah 11 perusahaan. Penelitian menggunakan metode deskriptif dan verifikatif dengan analisis regresi data panel. Hasil penelitian menunjukkan bahwa mekanisme good corporate governance berpengaruh signifikan terhadap manajemen laba sebesar 53%, secara parsial kepemilikan manajerial tidak berpengaruh terhadap manajemen laba sedangkan kepemilikan institusional, dewan komisaris independen dan komite audit berpengaruh signifikan terhadap manajemen laba. Mekanisme good corporate governance berpengaruh signifikan terhadap kinerja keuangan sebesar 26%, secara parsial kepemilikan manajerial, kepemilikan institusional dan dewan komisaris independen tidak berpengaruh terhadap kinerja keuangan sedangkan komite audit berpengaruh.

UKURAN PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP TERJADINYA KONDISI FINANCIAL DISTRESS Anne Selvytania; Ellen Rusliati
Jurnal Riset Bisnis dan Manajemen Vol. 12 No. 2 (2019): Edisi Agustus
Publisher : Faculty of Economic and Business, University of Pasundan

This study aims to determine how the influence of firm size and good corporate governance on the occurrence of financial distress in various industrial sector companies listed on the Indonesia Stock Exchange during 2012-2017. The research method used is descriptive and verifiative. The sample used were 5 sector companies which were done by purposive sampling. Data analysis method used was panel data regression analysis using Eviews 9. The results showed that simultaneously the size of the company and good corporate governance have effect on the occurrence of financial distress conditions about 69.2%. Partially the size of the company has an effect of 39.7%, institutional ownership has an effect 22.4% on the occurrence of financial distress, while managerial ownership has an effect of 7.1% but not significant.

ANGGARAN OPERASI DAN PENGANGGARAN MODAL BUM DESA MUNJI, DESA KARANG TENGAH, KECAMATAN KADUNGORA, KABUPATEN GARUT, PROVINSI JAWA BARAT Rusliati, Ellen
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 30, No 2 (2024): APRIL-JUNI
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v30i2.45488

BUM Desa merupakan badan usaha yang seluruh atau sebagian besar modalnya berasal dari dana desa, oleh karenanya penyusunan anggaran dan penganggaran modal diperlukan agar tujuan dapat tercapai. Tujuan kegiatan pengabdian kepada masyarakat ini adalah memberikan pemahaman tentang pengembangan anggaran operasi dan penganggaran modal guna pengambilan keputusan. Metode yang digunakan terdiri dari diskusi, pelatihan, bimbingan teknis dan pendampingan, serta monitoring dan evaluasi. Hasilnya menunjukkan bahwa terjadi peningkatan pemahaman mengenai anggaran operasi dan penganggaran modal yang diperlukan untuk melaksanakan fungsi perencanaan dan pengendalian serta pengambilan keputusan yang lebih baik. Pendampingan masih diperlukan karena pengurus tidak terbiasa untuk menyusun anggaran dan fungsi pengendalian dapat dilakukan ketika operasi bisnis sudah berjalan dalam jangka waktu tertentu, sedangkan penganggaran modal diperlukan ketika BUM Desa menghadapi investasi jangka panjang.

FINANCIAL LITERACY AND INCLUSION TOWARDS MSME’S PERFORMANCE IN CIWIDEY SUB-DISTRICT Nura Nugraha; Ellen Rusliati; Erik Syawal Alghifari
AMAR (Andalas Management Review) Vol 7 No 2 (2023)
Publisher : Management Institute Faculty of Economics Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/amar.7.2.54-66.2023

Purpose: This study aims to find out the influence of financial literacy and inclusion towards MSME’s financial performance in Ciwidey Sub-district. Methods: Methods used in this study are descriptive and verification with the number of samples as much as 60 respondents. Analysis data: The test on research instrument uses validity and reliability test, while technique on data analysis uses multiple linier regression, double correlation and coefficient of determination. The test result showed that the entire statements written in the questionnaire were valid and reliable. Results and discussion: The result of verification analysis showed that simultaneously, financial literacy and inclusion give positive and significant impacts to MSME’s financial performance as much as 66.9%, while partially, financial literacy gives positive and significant impact as much as 48.50% and financial inclusion as much as 18.40% on financial performance. Conclusion: The level of financial literacy, financial inclusion, and MSME’s financial performance on MSME’s businessmen in Ciwidey Sub-district were on the category of deficient; since there were a lot of indicators which were below average score and needed to be improved. Financial literacy had more positive significant effect on MSME’s financial performance than financial inclusion.

ANGGARAN OPERASI DAN PENGANGGARAN MODAL BUM DESA MUNJI, DESA KARANG TENGAH, KECAMATAN KADUNGORA, KABUPATEN GARUT, PROVINSI JAWA BARAT Rusliati, Ellen
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 30 No. 2 (2024): APRIL-JUNI
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v30i2.45488

BUM Desa merupakan badan usaha yang seluruh atau sebagian besar modalnya berasal dari dana desa, oleh karenanya penyusunan anggaran dan penganggaran modal diperlukan agar tujuan dapat tercapai. Tujuan kegiatan pengabdian kepada masyarakat ini adalah memberikan pemahaman tentang pengembangan anggaran operasi dan penganggaran modal guna pengambilan keputusan. Metode yang digunakan terdiri dari diskusi, pelatihan, bimbingan teknis dan pendampingan, serta monitoring dan evaluasi. Hasilnya menunjukkan bahwa terjadi peningkatan pemahaman mengenai anggaran operasi dan penganggaran modal yang diperlukan untuk melaksanakan fungsi perencanaan dan pengendalian serta pengambilan keputusan yang lebih baik. Pendampingan masih diperlukan karena pengurus tidak terbiasa untuk menyusun anggaran dan fungsi pengendalian dapat dilakukan ketika operasi bisnis sudah berjalan dalam jangka waktu tertentu, sedangkan penganggaran modal diperlukan ketika BUM Desa menghadapi investasi jangka panjang.

A Review of Studies on Green Banking, Research Gaps and Future Directions Nanda, Nabila; Suteja, Jaja; Gunardi, Ardi; Rusliati, Ellen; Sarman, Rohmat
Jurnal Perilaku dan Strategi Bisnis Vol. 11 No. 1 (2023): Februari
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jpsb.v11i1.4603

This study was conducted based on the phenomenon of climate change which became the focus of the banking world to adopt green banking practices. The objective of this study was to examine the influencing factors for the green banking disclosure from 20 private banks listed on the Indonesia Stock Exchange. The independent variables in this study were the size of the board of commissioners, institutional ownership, firm value and profitability. The relationship between the influencing factors and green banking disclosure was assessed by statistical descriptive analysis methods and multiple linear analysis. The results of this study are expected to contribute to academia, banking and government.

Changes in Waste Management Behavior in Supporting the Implementation of Green Economy in MSMEs Rusliati, Ellen; Lisda, Ruslina; Mulyatna, Lili; Ratiningsih, Saniyyah; Nurpauziah, Puspa
Journal of Community Based Environmental Engineering and Management Vol. 9 No. 2 (2025): September 2025
Publisher : Department of Environmental Engineering - Universitas Pasundan - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jcbeem.v9i2.29436

The green economy is an economic concept that aims to improve welfare and social justice and reduce environmental risks. The purpose of this program is to measure the implementation of the green economy in Cimincrang Village, to control waste at the source, and the application of green technology, with local government partners and PKK (Pemberdayaan Kesejahteraan Keluarga/Family Welfare Empowerment) cadres, and the subjects are MSMEs (Micro and Small, and Medium Enterprises). The method used was environmental reevaluation, data obtained through observation, interviews, questionnaire distribution, and secondary data support. Programs carried out include: (1) education and communication, (2) community involvement, (3) incentive programs, and (4) policies and regulations. The results show that the understanding of PKK cadres as guardians of the commitment to behavior change was better than MSMEs. Initial conditions show that MSMEs' understanding of waste management and the green economy is in good condition, and has increased to very good. Indicators that are still needed to be improved include: (1) sorting waste is an easy job, (2) owning loseda, (3) bringing bags/tumblers/food boxes when shopping, (4) reminding others to sort waste, (5) green economy can improve the quality of life, (6) reducing single-use plastic packaging, (7) awareness that we borrow the environment from the next generation, (8) community awareness to protect the environment. Changes in the behavior of maggot house managers are supported through facilitation of the oven provision, training implementation, and motivational encouragement, in the form of sustainability measures, so that maggot houses obtain funds for development and improvement.

Optimization of Strategy Implementation of Financial Governance in an Effort To Improve The Quality of Financial Reporting in The People's Consultative Assembly (MPR - RI) Rina Anugrahaeni; Azhar Affandi; Ellen Rusliati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8000

The People's Consultative Assembly (MPR) is a strategic high-state institution with constitutional functions that support accountable financial governance (Law of the Republic of Indonesia, 2003). Good financial governance in government institutions has become increasingly crucial, and the quality of financial reporting in the MPR-RI is often linked to the enhancement of public trust in the management of government finances. This research aims to evaluate the presentation of financial statements at the People's Consultative Assembly by analyzing financial governance, evaluating the presentation of financial statements, identifying what obstacles are faced in financial governance, and formulating optimal strategies that need to be implemented in good financial governance. The data in the present research was processed and scrutinized employing qualitative methods and strategy formulation with SWOT analysis. There are some conclusions obtained that the financial report of MPR-RI is currently in a good position, with a WTP status obtained from BPK. The results of the SWOT analysis in the context of MPR RI's financial governance are located in Quadrant 2, with a SW value of 0.03 and an OT value of -0.04. This result leads to a recommended strategy of diversification or defensive strength, which means that the MPR RI has good internal strength in financial management, but faces external threats (such as public pressure, changes in regulations, budget constraints, or national political dynamics). Some of the resulting recommendations are strengthen the security of data and financial application systems (SAKTI) using encryption and role-based authorization to prevent access breaches, utilize the advantages of internal oversight (Inspectorate and SPIP) to ensure consistent implementation of regulations across units, leverage external audits by the BPK to anticipate reporting discrepancies and encourage compliance with timelines, develop SOPs and cross-unit coordination protocols based on the successful experiences of existing reporting and oversight systems, and be responsive to technological changes by forming a special digital adaptation team in the financial sector.

Marketing 4.0 for Mango Market Development Effectively in Indramayu Regency, Indonesia Rusliati, Ellen; Mulyaningrum, Mulyaningrum; Rusyani, Erni; Mulyanto, Ferry
MIX: JURNAL ILMIAH MANAJEMEN Vol 14, No 1 (2024): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2024.v14i1.015

Objectives: Entrepreneurs experienced a decline in sales during Covid-19. Digital marketing strategies could identify the desired products and services of their potential customers. Therefore, the objective of this study was to generate a market 4.0 model by integrating conventional and digital marketing with the 4C market mix, customer behavior, and the 5A approach (aware, appeal, asked, acted, advocate). Methodology: Descriptive and qualitative methods were used with atlas.ti software for data analysis. The study focused on mango farmers and entrepreneurs producing derived products in Indramayu Regency, Indonesia. In-depth interviews and participant observations were used to collect data. Finding: The research results showed that farmers and entrepreneurs who applied marketing 4.0 were able to survive during the COVID-19 pandemic, and were interested in continuing to develop the market in the future Conclusion: The use of digital technology in marketing activities is still at an early stage, which is limited to WhatsApp groups and websites. The use of marketing 4.0 has resulted in a wider marketing reach for Indramayu mangoes.

FINANCIAL LITERACY AND INCLUSION TOWARDS MSME’S PERFORMANCE IN CIWIDEY SUB-DISTRICT Nugraha, Nura; Rusliati, Ellen; Alghifari, Erik Syawal
AMAR (Andalas Management Review) Vol. 7 No. 2 (2023)
Publisher : Management Institute Faculty of Economics Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/amar.7.2.54-66.2023

Purpose: This study aims to find out the influence of financial literacy and inclusion towards MSME’s financial performance in Ciwidey Sub-district. Methods: Methods used in this study are descriptive and verification with the number of samples as much as 60 respondents. Analysis data: The test on research instrument uses validity and reliability test, while technique on data analysis uses multiple linier regression, double correlation and coefficient of determination. The test result showed that the entire statements written in the questionnaire were valid and reliable. Results and discussion: The result of verification analysis showed that simultaneously, financial literacy and inclusion give positive and significant impacts to MSME’s financial performance as much as 66.9%, while partially, financial literacy gives positive and significant impact as much as 48.50% and financial inclusion as much as 18.40% on financial performance. Conclusion: The level of financial literacy, financial inclusion, and MSME’s financial performance on MSME’s businessmen in Ciwidey Sub-district were on the category of deficient; since there were a lot of indicators which were below average score and needed to be improved. Financial literacy had more positive significant effect on MSME’s financial performance than financial inclusion.

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