Article Per Year (5 Year)
p-Index From 2021 - 2026
1.288
P-Index
This Author published in this journals
All Journal Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Maqrizi : Journal of Economics and Islamic Economics Journal of Finance, Economics, and Business Jurnal Ilmiah Pengabdian Kepada Masyarakat (Nyiur-Dimas) Balance: Jurnal Ekonomi
Anggrayni, Lilly
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Apakah Cinta pada Uang Berpengaruh Terhadap Tindakan Kecurangan pada Organisasi Nirlaba? Anggrayni, Lilly; Azzochrah, Nurul Azizah; Niu, Fitria Ayu Lestari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5983

Abstract

This research examine the effect of love of money variable on fraud action, which is related with the issue of fraud accounting. Love of money is founded had partial effect to the fraud action, this is proved by the data that love of money had R2 as many as 13,7%, which means that love of money had partial effect to fraud action which is only about 13,7 % and the rest value could effect by the other variable. This research adopt agency theory as the main theory which could frame the relation between love of money variable and fraud action variable. Love of money is defined as the motivation or desire to reach money in human life. This intention exist because human had natural ego behavior such as want to owning assets, power, and self-expression and the other people in the society also think that money is the reflection of social status as well as reflected their achievement. This motivation could boost volunteers and managers desire to commit fraud action in non-profit organizations. This finding is in line with agency theory, which state that people had possibility to take self-interest when they had power and access to control and manage resources in an organizations. Manager and volunteers had access and authority to the financial resources in the organizations, therefore they had chance to take self-interest. This action could happend if the organization had lack of monitoring systems, and society did not push the organizations to report their operational, program and financial activity.
Penerapan Pencatatan Persediaan Metode Fifo di Mini Market Tabe, Ridwan; Niu, Fitia Ayu Lestari; Anggrayni, Lilly
Jurnal Ilmiah Pengabdian Kepada Masyarakat (Nyiur-Dimas) Vol 3 No 2 (2023)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LP2M) IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/nyiur.v3i2.604

Abstract

Prosedur pencatatan dan penghitungan transaksi pemasukan pembelian maupun pengeluaran penjualan barang yang selalu ter pantau dan terdeteksi secara historis dari catatan persediaan barang. Sistem akuntansi persediaan bertujuan untuk mencatat mutasi setiap persediaan yang di simpan di gudang, pencatatan dan penilaian barang dagang menggunakan metode FIFO (First In First Out) berdasarkan PSAK (Pernyataan Standar Akuntansi Keuangan) Nomor 14 tentang persediaan. Dalam pemilihan metode pencatatan setiap toko atau unit usaha senantiasa memperhatikan metode yang dapat menguntungkan secara kontinyu. Metode FIFO (First In First Out) sangat familiar dan paling cocok digunakan pada usaha yang menjual dan menyediakan barang yang memiliki masa kedaluarsa karena dapat mengakibatkan kerugian bagi pihak perusahaan sehingga mengakibatkan rendahnya income perusahaan.
THE ENVIRONMENTAL COST IMPACT ON FIRM PERFORMANCE IN AVIATION SECTOR: DOES THE MANAGERIAL POWER REALLY MATTER Anggrayni, Lilly
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 1 (2025): Edisi Juni 2025
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v6i1.8468

Abstract

This study aims to analyze the effect of environmental costs on company performance with managerial power as a moderating variable in the aviation sector in Indonesia. The research method used is quantitative with a regression approach using time series data from 2016 to 2023. The sample consists of eight airline companies that meet the purposive sampling criteria, namely companies that have published annual reports and sustainability reports for more than 10 years and explicitly disclose environmental costs. The results of the study indicate that environmental costs have a significant effect on company performance. Although managerial power is not significant individually, this variable together with environmental costs simultaneously affects company performance. However, managerial power is not proven to be a moderating variable that strengthens the relationship between environmental costs and company performance. The conclusion of this study emphasizes the importance of environmental cost disclosure and the strategic role of managers in driving corporate sustainability, in line with the Triple Bottom Line theory. Keywords: Environmental Cost, Firm Performance, Aviation Sector
BAITUL MAL WAT TAMWIL (BMT) STRATEGI IN THE ERA OF ECONOMIC DISRUPTION Fatriansyah, Alif Ilham Akbar; Junaedi, Wahyu; Fadhlihi, Andueriganta; Anggrayni, Lilly
Journal of Finance, Economics and Business Vol. 2 No. 2 (2023): JFEB, November 2023
Publisher : Laboratorium Riset Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59827/jfeb.v2i2.80

Abstract

This study aims to find new strategies for BMT in an era of economic disruption. BMT as a sharia microfinance institution faces challenges from digital technology-based financial institutions (Financial Technology / FinTech) whose market share is increasing, and have the opportunity to seize the market share of BMT, namely the unbankable people. The method used in this research is the literature review. This research produces three strategies that can be carried out by BMTs to be able to compete in an era of economic disruption, namely, first to strengthen the commitment of the board and members to carry out sharia contracts to strengthen institutional branding, secondly, using digital technology to facilitate services and reach unbankable segments of society, and thirdly, to encourage productive business financing according to the comparative advantages of each region in the area of BMT business activities.
Pengaruh Investasi Tabungan dan Pendapatan Terhadap Minat Haji: Studi Kasus Masyarakat Bugis di Manado Anggraini, Rahayu; Anggrayni, Lilly; Tabe, Ridwan
Maqrizi: Journal of Economics and Islamic Economics Vol 4 No 1 (2024): Maqrizi : Journal of Economics and Islamic Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/maqrizi.v4i1.968

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh investasi tabungan dan tingkat pendapatan terhadap minat masyarakat Bugis di Kota Manado untuk berhaji. Penelitian menggunakan metode kuantitatif dengan data primer yang dikumpulkan melalui kuesioner. Populasi penelitian adalah masyarakat Bugis di Kota Manado, dengan jumlah sampel 101 responden yang ditentukan menggunakan rumus Lemeshow. Analisis data meliputi uji validitas, reliabilitas, asumsi klasik, regresi linear berganda, koefisien determinasi, uji pengaruh parsial, dan uji pengaruh simultan. Hasil penelitian menunjukkan bahwa investasi tabungan berpengaruh signifikan terhadap minat berhaji masyarakat Bugis, sementara tingkat pendapatan tidak memiliki pengaruh signifikan. Nilai R-square sebesar 0,638 menunjukkan bahwa variabel investasi tabungan dan tingkat pendapatan secara simultan mempengaruhi minat berhaji sebesar 63,8%, sedangkan 36,2% dipengaruhi oleh variabel lain. Uji F menunjukkan nilai signifikansi 0,000 dengan nilai F sebesar 86,398, yang lebih besar dari F tabel 3,09 (86,398 > 3,09), sehingga model penelitian ini dinyatakan layak digunakan.
Analysis of Accounting Information on Investment Decision Making at PT. MNC Sekuritas Manado Tabe, Ridwan; Syarifuddin, Syarifuddin; Anggrayni, Lilly
Jurnal Ekonomi Balance Vol. 19 No. 2 (2023): Desember 2023
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v19i2.13254

Abstract

This study investigates the influence of accounting information on investment decisions within the capital market, focusing on PT. MNC Sekuritas Manado. Employing a quantitative approach and simple regression analysis using SPSS version 25.0, data was collected through questionnaires distributed to 119 investors. The research validated and ensured the reliability of instruments through validity and reliability tests, while normality tests confirmed the normal distribution of variables. Results indicate a significant 53.6% impact of accounting information on investment decisions. Investors, particularly in PT. MNC Sekuritas Manado, rely on fundamental information, emphasizing financial reports, to inform their investment decisions. The study contributes to the signaling theory, emphasizing the crucial role of accounting information as a powerful signal for investors. Practical implications highlight the importance for companies to enhance the quality and transparency of accounting information, facilitating more informed investment decisions by investors. Recommendations include expanding future research to encompass a larger sample size, conducting comparative analyses among companies with varying financial performances, and considering additional external factors influencing investment decisions. This research contributes to a more comprehensive understanding of how accounting information shapes investment decisions in the dynamic context of the capital market. The findings provide valuable insights for companies, investors, and policymakers aiming to improve transparency and decision-making processes within the financial landscape.
Islamic Financial Literacy and Behavioral Gaps in A Rural Agrarian Community Herlista, He Wa Ode; Syarifuddin, Syarifuddin; Anggrayni, Lilly
Maqrizi: Journal of Economics and Islamic Economics Vol 5 No 2 (2025): Maqrizi : Journal of Economics and Islamic Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/maqrizi.v5i2.1788

Abstract

This study aims to comprehensively analyze the level of Islamic financial literacy in the agrarian community in Modayag II Village, East Bolaang Mongondow Regency, to fill the literacy data gap in rural areas of Eastern Indonesia. Adopting a qualitative approach with a case study method through in-depth interview techniques, this study reveals that the dominant community literacy profile is in the Sufficient-Literate category. Field findings show that cognitively and affectively, people have a solid fundamental understanding of the prohibition of usury and have a very positive attitude and religious belief towards the blessings of the Islamic economic system, which is reflected in compliance with paying zakat. However, a significant gap was identified between spiritual intentions and actual economic behavior, where dependence on conventional banking and informal lending was still high due to pragmatism. Through the analysis of the Theory of Planned Behavior (TPB), this study found that the main obstacle is not in the aspect of value or subjective norms, but in the weak behavior control (Perceived Behavioral Control) caused by the deficit in the accessibility of Sharia service infrastructure in rural areas. This study concludes that literacy improvement strategies must shift from normative education to structural interventions in providing physical and digital access, as well as formalizing local social capital to transform literacy awareness into real, sustainable, and economic inclusion of the people.
Co-Authors Azzochrah, Nurul Azizah Fadhlihi, Andueriganta Fatriansyah, Alif Ilham Akbar Fitria Ayu Lestari Niu Herlista, He Wa Ode Junaedi, Wahyu Niu, Fitia Ayu Lestari Rahayu Anggraini Syarifuddin Syarifuddin Tabe, Ridwan