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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal Of Business, Finance, and Economics (JBFE) Innovative: Journal Of Social Science Research Journal of Accounting and Management (JAM) LEMBAH: Jurnal Pengabdian Masyarakat
Metiya Fatikhatur Riziqiyah
Universitas Peradaban
Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Other

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Pengaruh Kinerja Keuangan Terhadap Financial Distress Dengan Audit Internal Dan Manajemen Laba Sebagai Variabel Moderasi Pada Perusahaan Property Dan Real Estate Devi Utami Saputri; Lina Krisnawati; Metiya Fatikhatur Riziqiyah
Innovative: Journal Of Social Science Research Vol. 3 No. 1 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i1.2944

Abstract

Tujuan penelitian ini untuk mengetahui dan menganalisis pengaruh kinerja keuangan terhadap financial distress dengan manajemen laba dan pengendalian internal sebagai variabel moderasi dengan 36 sampel pada perusahaan property dan real estate yang terdaftar di BEI tahun 2015-2020. Penelitian ini menggunakan analisis regresi linear berganda dan uji Moderated Regression Analysis (MRA). Penelitian ini menunjukan bahwa variabel profitabilitas dan leverage dan likuiditas berpengaruh terhadap financial distress, variabel moderasi Audit internal mampu memperkuat pengaruh profitabilitas dan leverage dan likuiditas terhadap financial distress. Sedangkan variabel moderasi manajemen laba memperlemah pengaruh profitabilitas, leverage terhadap financial distress, tetapi memperkuat pengaruh likuiditas terhadap financial distress.
Pengaruh Karakteristik Ceo Terhadap Manajemen Laba Akrual Dan Manajemen Laba Riil Dengan Good Corporate Governance Sebagai Variabel Moderasi Agung Prayogi; Metiya Fatikhatur Riziqiyah
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 2 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i2.4573

Abstract

The purpose of this research is to determine and analyse the effect of CEO characteristics on accrual earnings management and real earnings management with Good Corporate Governance as a moderating variable. The population of this research is the consumer goods industry sector companies listed on the Indonesia Stock Exchange for the period 2012-2021. The purposive sampling technique was used for data collection. The research data analysis technique is multiple linear regression test, interaction test and sub-group test. The findings of this research indicate that CEO narcissism, CEO gender and CEO compensation affect accrual earnings management and real earnings management. CEO tenure has no effect on accrual earnings management and real earnings management. CEO power can only affect accrual earnings management. Managerial ownership does not act as a moderator for the relationship between CEO narcissism and accrual earnings management and real earnings management. Managerial ownership is able to moderate the relationship between CEO compensation and CEO power with accrual earnings management and real earnings management. Managerial ownership does not moderate the relationship between CEO gender and CEO tenure with accrual earnings management but is able to moderate the effect of CEO gender and CEO tenure on real earnings management. Audit quality is able to moderate CEO narcissism, CEO gender, CEO compensation, CEO tenure and CEO power on earnings management. Based on the research results, company stakeholders need to be aware of the characteristics of the CEO and need to pay attention to the existence of Good Corporate Governance.
STRATEGI PEMASARAN UMKM PENGGILINGAN PADI HW MELALUI PENGUATAN IDENTITAS PRODUK, INOVASI KEMASAN, DAN PROMOSI DIGITAL Nayla Febiani Permata Putri; M. Hisyam AshSyafiq; Zahra Dwi Nurmala; Metiya Fatikhatur Riziqiyah; Rizki Amalia
LEMBAH: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2026): LEMBAH: Jurnal Pengabdian Masyarakat
Publisher : Sekolah Tinggi Ilmu Administrasi Panca Marga Palu

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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam mendukung pertumbuhan ekonomi masyarakat, khususnya di wilayah perdesaan. Salah satu UMKM yang berkontribusi pada sektor pertanian adalah Penggilingan Padi HW yang bergerak di bidang jasa penggilingan padi dan penjualan beras. Berdasarkan hasil observasi dan wawancara, ditemukan beberapa kendala pada aspek pemasaran, antara lain belum adanya identitas produk yang jelas, kemasan yang masih sederhana, serta belum optimalnya pemanfaatan media digital sebagai sarana promosi. Kegiatan pengabdian kepada masyarakat ini bertujuan mengidentifikasi kendala pemasaran yang dihadapi UMKM serta menyusun alternatif solusi yang sesuai dengan kebutuhan mitra. Metode pelaksanaan meliputi observasi, wawancara, identifikasi permasalahan, dan penyusunan solusi pemasaran. Hasil kegiatan berupa rancangan logo usaha, banner promosi, desain kemasan produk dalam tiga variasi ukuran, serta konsep promosi digital melalui media sosial Instagram. Luaran tersebut diharapkan dapat memperkuat identitas usaha, meningkatkan daya tarik produk, memperluas jangkauan promosi, dan mendukung peningkatan daya saing UMKM.
PENGARUH ISLAMIC CORPORATE GOVERNANCE, ENVIRONMENTAL PERFORMANCE TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PADA BANK SYARIAH  DI ASIA TENGGARA PERIODE 2015-2024 Silva Angel Priyana; Metiya Fatikhatur Riziqiyah; Lina Krisnawati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ksrct886

Abstract

Tujuan penelitian ini untuk mengetahui dan menganalisis faktor yang mempengaruhi Islamic Social Reporting. Populasi dalam penelitian ini adalah  Bank Syariah yang berada di Asia Tenggara tahun 2015-2024 sebanyak 33 perusahaan. Sampel penelitian diambil dengan teknik purposive sampling sehingga diperoleh 14 sampel perusahaan. Teknik analisis data menggunakan analisis regresi data panel dengan model fixed effect. ICG diukur melalui ukuran direksi, keahlian direksi serta ukuran DPS, dan keahlian DPS sedangkan environmental performance diukur melalui green banking index. Hasil penelitian menunjukkan bahwa ukuran dewan direksi, ukuran DPS tidak berpengaruh signifikan terhadap ISR, menunjukkan kompleksitas koordinasi pada dewan besar. Keahlian dewan direksi, keahlian DPS, serta environmental performance berpengaruh positif signifikan terhadap pengungkapan ISR. Secara simultan, seluruh variabel ICG dan environmental performance berpengaruh signifikan terhadap ISR. Temuan ini mengindikasikan bahwa kualitas tata kelola lebih penting daripada kuantitas, dan komitmen lingkungan memperkuat transparansi pelaporan sosial berbasis syariah pada perbankan syariah di Asia Tenggara.
Coretax acceptance and SME tax compliance: The mediating role of trust Ratu Bunga Amelia; Raden Arief Wibowo; Metiya Fatikhatur Riziqiyah; Mokhamad Kodir
Journal of Accounting and Management Vol 2 No 2 (2026): Kinerja Keuangan, Strategi Perpajakan, dan Kepatuhan Fiskal Bisnis Modern
Publisher : PT Sanagi Edu Konsultan

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Abstract

This study examined whether trust mediated the relationship between Coretax acceptance and tax compliance among micro, small, and medium-sized enterprise taxpayers during Indonesia's transition to the Coretax administration system. A quantitative explanatory design was applied to survey data from 100 SME taxpayers in Southern Brebes, Central Java. The model was assessed using partial least squares structural equation modeling with 5,000 bootstrap subsamples. Coretax acceptance had a strong positive effect on trust, and trust positively affected SME tax compliance. The indirect effect of Coretax acceptance on compliance through trust was positive and significant, whereas the remaining direct effect was not statistically significant. These findings indicated indirect-only mediation: acceptance translated into compliant behavior primarily when positive evaluations of the system developed into confidence in its security, transparency, and reliability. The study extends technology-acceptance research by linking system acceptance to voluntary tax compliance through a trust-building mechanism and suggests that tax authorities should manage user experience and institutional credibility simultaneously.
Co-Authors Agung Prayogi Devi Utami Saputri Dian Melsa Anggini Haninda Isnaeni Lina Krisnawati M. Hisyam AshSyafiq Mokhamad Kodir Muhamad Labiq Setiawan Naela Khodikotul Amanah Nayla Febiani Permata Putri Nita Khoirinisa Noor Vita Hadiowati Putri Raden Arief Wibowo Ratu Bunga Amelia Rizki Amalia Sabrina Dwi Indriani Silva Angel Priyana Verga Elsa Mahdalia Zahra Dwi Nurmala