Article Per Year (5 Year)
p-Index From 2020 - 2025
1.578
P-Index
This Author published in this journals
All Journal Juara: Jurnal Riset Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society Relasi : Jurnal Ekonomi International Journal of Accounting and Management Research (IJAMR)
Ana, Selvia Roos
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
Peran Tata Kelola dan Implementasi Enterprise Risk Management Terhadap Market Value Liyundira, Fetri Setyo; Ana, Selvia Roos; Heni, Heni
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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

Abstract

Financial information as a medium commonly used by stakeholders is not the only determinant in assessing a company. The non-financial information conveyed also has significant value in investment considerations. The research aims to empirically prove testing and analysis regarding the impact of Enterprise Risk Management (ERM) on Market Value, with Good Corporate Governance (GCG) as a moderator. The research used a population of 112 manufacturing companies for the period 2019-2021 which were listed on the Indonesian Stock Exchange. The main variables used in the research are enterprise risk management, good corporate governance, and market value. The method for determining the hypothesis is through multiple linear regression. The results prove that ERM has a positive and significant influence on market value. GCG also shows results that strengthen the relationship between enterprise risk management and market value in 2019-2021 in companies listed on the Indonesian Stock Exchange, especially manufacturing companies.
Mekanisme GCG Terhadap Kinerja Keuangan dengan Kinerja Lingkungan sebagai Variabel Intervening Juliasari, Deni; Ana, Selvia Roos; Sochib
RELASI : JURNAL EKONOMI Vol 20 No 2 (2024)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v20i2.900

Abstract

This study integrates the variables that have been studied into a mediation analysis. The population used in this study are Manufacturing Companies Listed on the IDX and PROPER for the 2019-2021 period, totaling 69 companies. The selection or sampling method in this study used a purposive sampling technique, namely the selection or sampling technique with certain considerations and criteria in mind. So that the sample data in this study were 117. The analysis technique used was multivariate with Structural Equation Modeling Partial Least Sequare (SEM-PLS). The research results of the board of directors have an effect on financial performance but have no effect on environmental performance, the board of commissioners has an effect on environmental performance but has no effect on financial performance, an independent board of commissioners has an effect on environmental performance but has no effect on financial performance, the audit committee has no effect on financial performance and environmental performance, institutional ownership has no effect on financial performance and environmental performance, managerial ownership has no effect on financial performance on environmental performance. Environmental performance cannot be an intervening variable in the relationship between the proportions of the board of directors, board of commissioners, independent board of commissioners, audit committee, institutional ownership, and managerial ownership of financial performance.
Community Empowerment in the Middle of the Covid-19 Pandemic through Pawon Urip and Management Waste Bank Cahyaningati, Retno; Paramita, Ratna Wijayanti Daniar; Ana, Selvia Roos; Wiyono, Mokhamad Wimbo
IMPOWERMENT SOCIETY Vol 5 No 2 (2022): August
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v5i2.854

Abstract

The existence of Covid 19 has paralyzed the world economy, including several MSME businesses out of business. The existence of Large-Scale Social Restrictions (PSBB) requires people to stay at home. To overcome problems in the food sector in the midst of the Covid-19 pandemic, the Lumajang Regency PKK Mobilizing Team initiated the formation of the Pawon Urip Program. The purpose of this Community Service Activity is to support the Pawon Urip TP-PKK Lumajang Regency Program to improve food sufficiency and community welfare. Activities carried out in this Community Service include, firstly, providing training and assistance in plant cultivation. Second, optimizing the management of the Waste Bank. Thirdly, training and mentoring on the utilization of used cooking oil waste into goods of sale value in the form of biodiesel. Community Service activities have been running smoothly. This activity certainly provides great benefits to the community, from here the community can carry out plant cultivation well, knowledge of Waste Bank management is increasing so that they can do simple bookkeeping, even saving and buying and selling waste has become the culture of the local community. Furthermore, the community can also produce biodiesel independently, as a more economical and efficient substitute.
Improving the Performance of Coffee MSMEs Through the Application of Technology and E-Marketing Ana, Selvia Roos; Liyundira, Fetri Setyo; Carito, Danang Wikan
IMPOWERMENT SOCIETY Vol 7 No 1 (2024): February
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v7i1.1142

Abstract

help coffee MSMEs achieve long-term financial stability and sustainable performance. The strategy for implementing this service includes a participatory approach involving Ndeso Coffee MSME Owners who are actively involved in each stage through Focus Group Discussions. Furthermore, intensive training and mentoring by increasing in-depth knowledge about technology management and online marketing performance analysis. The results of the service, which are realized in the form of training and mentoring, show an increase in the quality of products produced by Ndeso Coffee MSMEs through the application of technology in the form of roasting machines. The impact of this can be seen in increasing taste consistency, production quantities, efficiency and effectiveness of time and energy. In terms of training and e-marketing assistance, Kopi Ndeso MSMEs already have online shop and social media accounts as media for sales, promotion and product branding. The training and mentoring activities carried out have had a positive impact on Ndeso Coffee MSMEs. Through these efforts, MSME Kopi Ndeso is able to develop and improve the quality of their products, utilize technology more effectively, and build a customer network in the digital realm.
Environmentally Friendly Educational Innovation Tool To Recognize Numbers from Inorganic Waste Agatha, Melinda Yulia; Najib, Ainun; Avanda, Pretty Aura Natasya; Latifah, Lafifatul; Ana, Selvia Roos
IMPOWERMENT SOCIETY Vol 7 No 2 (2024): Agustus
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v7i2.1324

Abstract

Inorganic waste is a significant environmental problem due to population growth and rapid industrial development. The ever-increasing volume of inorganic waste demands effective solutions for its management. One way to reduce the negative impact of inorganic waste is to recycle it into useful items. In Lumajang Regency, there is an urgent need for learning facilities for early childhood children which are still inadequate. For this reason, innovation in the form of educational teaching aids (APE) from recycled inorganic waste materials has been developed. This APE not only helps overcome environmental problems but also provides practical solutions to improve the quality of children's education. This program aims to increase children's creativity, support educational facilities and infrastructure, and create interactive and fun learning. The methods used in implementing the program involve socialization, trials of making APE, training for teachers, mentoring, and monitoring activities. The results show that partners (teachers) are able to operate and apply educational game tools in learning, thus having a positive impact on children's cognitive and motor development. Keywords : Inorganic Waste, Environmental Problems, Recycling, Educational Teaching Aids, Early Childhood Education, Interactive Learning.
Investor Behaviour Analysis: The Impact Financial Performance, FOMO and Financial Literacy on Generation Z Investment Decisions Wilamsari, Feni; Ana, Selvia Roos; Musriati, Titik
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 1 (2025): January 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i1.1505

Abstract

Investing is important for long-term financial planning for Gen Z, who have quick access to investment instruments such as stocks, bonds, and cryptocurrencies, yet many do not fully understand its role in building wealth. This study aims to examine the effect of company financial performance and the FOMO (Fear of Missing Out) phenomenon on Gen Z's investment decisions, as well as the role of financial literacy in moderating these two factors. Questionnaires were sent in order to gather research data, and a purposive sampling strategy was used to choose the sample. To investigate the moderating impact inside the model, the data were subjected to Moderated Regression Analysis (MRA) using EViews 13. The results showed that the company's financial performance did not have a significant effect on Gen Z's investment decisions. In contrast, FOMO shows a significant influence on Gen-Z investment decisions. In addition, this study also tested the moderating effect of financial literacy. The results show that financial literacy does not moderate the effect of corporate financial performance or FOMO on Gen Z investment decisions.
The Role of Profitability in Mediating the Effect of Corporate Social Responsibility on Firm Value Juliasari, Deni; Ana, Selvia Roos; Yulianti, Ani; Heni, Heni; Cahyaningati, Retno
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 9 No. 2 (2025): July 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v9i2.1667

Abstract

This research seeks to investigate the impact of Corporate Social Responsibility (CSR) on firm value, with profitability examined as a mediating variable. Employing a quantitative explanatory approach, the study uses purposive sampling as its sampling technique. The sample comprises 15 energy sector companies listed on the Indonesia Stock Exchange between 2021 and 2023, yielding a total of 45 firm-year observations. The analytical methods involve panel data regression and mediation analysis using the Sobel test. The findings reveal that CSR does not have a significant influence on profitability, nor does it directly affect firm value. However, profitability is found to have a significant effect on firm value. Furthermore, CSR is not shown to impact firm value indirectly through profitability. Although CSR is often regarded as a strategic initiative aimed at enhancing corporate image and fostering long-term sustainability, the results suggest that within the context of energy companies during the observed period, CSR activities have not generated sufficient financial benefits to boost profitability, and consequently, do not contribute meaningfully to the enhancement of firm value.
The Role of Corporate Social Responsibility and Environmental Performance on the Company's Financial Performance Yulianti, Ani; Paramita, Ratna Wijayanti Daniar; Ana, Selvia Roos; Jualiasari, Deni; Sochib, Sochib
International Journal of Accounting and Management Research Vol. 6 No. 2 (2025): September 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i2.1718

Abstract

This research aims to test and analyze the influence of corporate social responsibility and environmental performance on the company's financial performance. This type of research is a descriptive quantitative research and uses secondary data. The population of this study is manufacturing companies that meet the requirements and operate from 2021 to 2023 The research sampling technique was carried out by purposive sampling method. The manufacturing companies that were the research sample that met the criteria amounted to 25 companies in a 3-year period. This study used multiple linear regression analysis and hypothesis testing. The results of this research hypothesis test show that corporate social responsibility has a positive effect on financial performance, where the company has managed the effectiveness of its resources well. And environmental performance also has a significant effect on the company's financial performance.
K-Means Analysis in Sharia Banking Intellectual Capital Ana, Selvia Roos; Indrianasari, Neny Tri; Liyundira, Fetri Setyo
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 1 (2024): January 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i1.2634

Abstract

Purpose: This research aims to assess the need to manage and increase Intellectual Capital efficiently in the context of Sharia BPR. Design/methodology/approach: Using secondary data to categorize BPR Sharia banks in East Java Province based on the level of the intellectual model using the K-Means method. Findings: The k-means method with a two-group configuration is the best approach for clustering. The second group has a high amount of Intellectual Capital, while the first group has a low amount of Intellectual Capital. Managing Intellectual Capital to increase added value for the company is a challenge for 10 Sharia BPRs in East Java Province Research limitations/implications: Data collection is limited to 2022 and focuses on 10 Sharia BPRs in East Java Province, which can provide a limited picture of the dynamics of change over a longer period or at the national level. Practical implications: The results of clustering BPR Syariah using the K-Menas method provide a basis for practitioners to group BPR Syariah based on the level of intellectual capital so as to help banks identify intellectual capital management and use this information to design more targeted strategies. Originality/value: This research involves the application of the K-Means technique in classifying intellectual capital in the context of sharia banking so as to provide more accurate and structured insight into the potential and utilization of intellectual capital in the context of sharia finance.
Co-Authors Agatha, Melinda Yulia Ainun Najib Avanda, Pretty Aura Natasya Cahyaningati, Retno Carito, Danang Wikan Deni Juliasari, Deni Fetri Setyo Liyundira heni heni Indrianasari, Neny Tri Jualiasari, Deni Latifah, Lafifatul Ratna Wijayanti Daniar Paramita Sochib Sochib Sochib, Sochib Titik Musriati Wilamsari, Feni Wiyono, Mokhamad Wimbo Yulianti, Ani