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All Journal Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Aktual : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Sriwidharmanely Sriwidharmanely
Universitas Bengkulu
Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Public Health Social Sciences

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The Effect of Formal Performance Evaluation and Efficacy on Supervisor Trust in Employees with Remote Working Shalihani Humaira; Sriwidharmanely Sriwidharmanely
Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding Bicemba
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu

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Abstract

This study examines the effect of formal performance evaluation and efficacy on supervisors' trust in remote employees. One important way to create effective performance is the trust of superiors in their subordinates and vice versa. Remote working means employers and employees don't have to meet in person to get work done. This research uses the Leadership Member Exchange (LMX) leadership theory. Leadership Member Exchange (LMX) theory is the perception of interaction between superiors and employees. This article examines how efficacy can strengthen employers' trust in their employees' data in remote work. Still, formal performance evaluations do not have the effect obtained using online questionnaire survey data. The method in this study used multiple regression.
The Role of Accounting Student Learning Experience on Career Choices as Public Accountants: The Effects of Information Overload and Alternative Attractiveness Ovy Alexander; Sriwidharmanely Sriwidharmanely
Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding Bicemba
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu

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This research project aims to delve deeper into the impact of experiential learning, the challenge of information overload, and alternative career appeal when individuals decide to pursue a career as a public accountant. This study employs Cognitive Load Theory (CLT) to explore the roles of information overload and alternative career attractiveness in individuals' decisions regarding public accounting careers based on their learning experience, which motivated them. The research methodology involves the administration of a questionnaire, with participants selected through random sampling from a pool of accounting students. The study employs Moderated Regression Analysis (MRA) to examine the relationships between these variables. The findings indicate a significant association between information overload and its reinforcement of the role of experiential learning in career choice among accounting students. In contrast, alternative career attractiveness does not exhibit a meaningful relationship. It appears to weaken the influence of learning experience in their decision-making process regarding a career as a public accountant.
The Influence of Self Integrity and Support from Department/Study Program Management on Students' Willingness to Report Academic Fraud Niken Utami Kamesa; Sriwidharmanely Sriwidharmanely
Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding Bicemba
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu

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This study examined the influence of self integrity and support from department/program study management on students' willingness to report academic fraud. The research method uses a survey method, and data collection is done by distributing online questionnaires via Google Forms. The sample of this study consisted of active students in universities and degree programs, using random sampling as the sampling technique. This study uses the Theory of Planned Behavior (TPB) to measure student behaviour in reporting cheating caused by self integrity and management support at the Department/Study Program—hypothesis testing using moderated regression analysis. Research results show that self integrity has a significant relationship in determining student attitudes toward reporting academic fraud, with additional support from faculty administrators/programs as a moderating variable to strengthen students' desire to report fraud. Students with high levels of self integrity are more likely to report fraud.
The Effect of Corporate Environmental Responsibility (CER) on Firm Value with Good Corporate Governance (GCG) as a Moderating Variable Zakia Juliani; Lismawati Lismawati; Sriwidharmanely Sriwidharmanely; Putri Indah Lestari
Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding Bicemba
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu

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This studyaims to examine the effect of Corporate Environmental Responsibility on Corporate Value with Good Corporate Governance (GCG) as a moderation variable. This research is an empirical research based on financial statement data on manufacturing companies listed on the IDX for the 2020-2021 period. The sample selection technique uses purposive sampling with a total of 40 samples. Data analysis techniques use regression tests and Moderated Regression Analysis (MRA). Environmental Performance is measured using PROPER rating, Good Corporate Governance (GCG) component is measured using Managerial Ownership, Institutional Ownership, Audit Committee, Board of Commissioners, and Independent Board of Commissioners. The results of the research findings, namely: (1) Corporate Environmental Responsibility (CER) has a significant effect on Company Value. (2) Managerial Ownership, Institutional Ownership and Audit Committee cannot moderate the relationship of Corporate Environmental Responsibility (CER) to Corporate Value. (3) The Board of Commissioners and the Board of Independent Commissioners may moderate the relationship of Corporate Environmental Responsibility (CER) to Corporate Value.
The Role of IT Trust Related to the Impact of Technostress on User Performance of the SAKTI Kartika Ayuning Tiar; Sriwidharmanely Sriwidharmanely
Proceedings of Bengkulu International Conference on Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding Bicemba
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Bengkulu

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This research endeavors to broaden the understanding of trust as a coping mechanism rooted in emotions, specifically concerning technostress experienced by SAKTI users. The study explores how trust impacts individuals' performance in this context. The objective of this research is to investigate the correlation between Technostress, IT Trust, and the performance of users of the SAKTI system. This study makes a scholarly contribution to systems and technologies by examining their impact on application users' experiences, specifically focusing on their usage patterns and the resulting positive or bad experiences. The present study used a questionnaire survey methodology to collect primary data. This study demonstrates no detrimental impact of technostress on the performance of SAKTI users. The findings of this study indicate that the mediating role of IT Trust is evident in the association between technostress and the performance of SAKTI users. Engaging in proactive measures to alleviate the technical stress encountered by SAKTI is deemed permissible due to its potential impact. For users of SAKTI, the presence of technology is not to be taken lightly; rather, it catalyzes enhancing personal performance. The presence of confidence in technology can mitigate the effects of technological stress and foster positive engagement among SAKTI users.
Pengaruh Risiko ESG Terhadap Kebijakan Pembayaran Dividen Perusahaan Dengan Kualitas Audit Sebagai Variabel Pemoderasi Dedi Pahlawan; Sriwidharmanely Sriwidharmanely; Pratana Puspa Midiastuty
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 5: Juli 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i5.17575

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh risiko Environmental, Social, and Governance (ESG) terhadap kebijakan pembayaran dividen dengan kualitas audit sebagai variabel pemoderasi. Meningkatnya perhatian terhadap isu ESG mendorong perusahaan untuk menjaga keberlanjutan perusahaan dengan tetap mempertimbangkan kepentingan pemegang saham melalui pembayaran dividen. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan nonkeuangan yang terdaftar dalam indeks IDX ESG Leaders di Bursa Efek Indonesia (BEI) periode 2019–2024. Sampel penelitian terdiri dari 28 perusahaan yang dipilih menggunakan metode purposive sampling. Penelitian kuantitatif ini dianalisis menggunakan regresi linear berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa risiko ESG tidak berpengaruh signifikan terhadap kebijakan pembayaran dividen. Namun, kualitas audit terbukti mampu memoderasi hubungan antara risiko ESG dan kebijakan pembayaran dividen. Temuan ini menunjukkan bahwa kualitas audit yang tinggi dapat meningkatkan kredibilitas pelaporan keuangan perusahaan serta memengaruhi pengambilan keputusan manajemen terkait pembagian dividen.
Digital Financial Literacy Training for MSME Operators in Tapak Gedung Village Kabawetan District Kepahiang Regency Vika Fitranita; Sriwidharmanely Sriwidharmanely; Madani Hatta; John Paul C. Suniga
Aktual: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2025): Aktual: Jurnal Pengabdian Kepada Masyarakat January 2025
Publisher : CV Media Inti Teknologi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58723/aktual.v3i1.354

Abstract

This activity aims to improve digital financial literacy in MSMEs in Tapak Gedung Village through training and mentoring programs. This activity is motivated by the low level of digital financial literacy in Indonesia, especially for Micro, Small and Medium Enterprises (MSMEs). The 2022 National Survey on Financial Literacy and Inclusion (SNLIK) conducted by the Financial Services Authority (OJK) shows that financial literacy in Indonesia has only reached 49.68%, while financial inclusion is at 85.10%. This gap indicates that although many people have access to digital financial services, their understanding is still limited, making them vulnerable to illegal investments and online scams. The methods used in this activity include socializing the importance of digital finance, providing hands-on training on using financial applications such as Paper.id and providing ongoing mentoring to support implementation. An evaluation was conducted after the training to measure participants' understanding and application of the knowledge gained. The results showed that participants showed an increased understanding in using digital financial applications, especially in recording transactions, managing cash flow, and real-time financial reporting. In addition, MSME players also began to realize the importance of investing in legal financial institutions registered and supervised by OJK. In conclusion, digital financial literacy training has a positive impact on the financial management skills of MSMEs. With increased knowledge, small business owners can manage their businesses with more confidence, improve competitiveness, and navigate the challenges of the digital economy more effectively.
Co-Authors Dedi Pahlawan John Paul C. Suniga Kartika Ayuning Tiar Lismawati Lismawati Madani Hatta Niken Utami Kamesa Ovy Alexander Pratana Puspa Midiastuty Putri Indah Lestari Shalihani Humaira Vika Fitranita Zakia Juliani