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All Journal Eksis: Jurnal Riset Ekonomi dan Bisnis JESI (Jurnal Ekonomi Syariah Indonesia) AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Pengabdian Masyarakat Indonesia (JPMI) The Academy Of Management and Business (TAMB) IJMA Jurnal Ekonomi Bisnis dan Kewirausahaan Tanggap Masyarakat untuk Aksi dan Sinergi

Kusumaningdiah Retno Setiorini

Universitas Alma Ata

Author-ID : 1017221

Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH PEMAKAI DAN KONFLIK PEMAKAI TERHADAP KUALITAS SISTEM INFORMASI AKUNTANSI DENGAN LIMA VARIABEL MODERATING DI SKPD PEKANBARU Kusumaningdiah Retno Setiorini
JESI (Jurnal Ekonomi Syariah Indonesia) Vol 5, No 1 (2015)
Publisher : Universitas Alma Ata

Abstract The purpose of this study was to test the inﬂ uence of users and user conﬂ ict on the quality of accounting information systems with superior support, user communications developer, the complexity of the task, the complexity of the system, the user experience as a variable moderating. The method used survey method with processed primary data obtained from the questionnaire. The population in this study was 98 SKPD Pekanbaru which has a function as a task of ﬁ nancial matters relating to the quality of accounting information systems with the number of samples that can be analyzed as much data as 78 respondents. The sampling technique used purposive sampling. Test data validation and reliability of respondent data using Pearson product moment and Cronbach’s alpha. Data were analyzed using Moderated Regression Analysis (MRA). The results showed (1) Effect of users positive effect on the quality of accounting information systems. (2) Conﬂ ict users will not negatively affect the quality of accounting information system. (3) The inﬂ uence of supervisor support moderated wearer no positive effect on the quality of accounting information systems. (4) The effect of the user moderated user communications developer is not a positive inﬂ uence on the quality of accounting information systems. (5) Effect of users moderated complexity of the task is not a positive inﬂ uence on the quality of accounting information systems. (6) The effect of the user moderated system complexity is not a positive inﬂ uence on the quality of accounting information systems. (7) Effect of the wearer moderated user experience no positive effect on the quality of accounting information systems. (8) Conﬂ ict wearer superior failed to support moderated negative effect on the quality of accounting information systems. (9) Conﬂ ict wearer user communication moderated the developer is not a negative effect on the quality of accounting information systems. (10) The conﬂ ict wearer moderated complexity of the task is not a negative effect on the quality of accounting information systems. (11) Conﬂ icts user moderated system complexity is not a negative effect on the quality of accounting information systems. (12) Conﬂ icts wearer moderated user experience a negative effect on the quality of accounting information system. Keywords: inﬂ uence of users, user conﬂ ict, supervisor support, user communications developer, the complexity of the task, the complexity of the system, the user experience.

Pengaruh Leverage sebagai Pemoderasi Hubungan GCG, CSR dan Agresivitas Pajak terhadap Financial Disstress pada Perusahaan Perbankan Syariah di Indonesia Kusumaningdiah Retno Setiorini; Fitri Fidayanti; Nawang Kalbuana; Pandu Adi Cakranegara
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1750

This study aims to see the effect of GCG, CSR and Tax Aggressiveness on Financial Distress with Leverage as Moderation in Islamic Banking Companies in Indonesia listed on the IDX from 2015-2019. The sampling technique used in this research is purposive sampling technique and for data analysis using multiple linear analysis techniques. This study reveals that GCG has no significant effect on Financial Distress, CSR has a positive and significant effect on Financial Distress, Tax Aggressiveness has no significant effect on Financial Distress, Leverage has no significant effect on the effect of GCG on Financial Distress, Leverage has a positive effect on the effect of CSR on Financial Distress, Leverage has no effect on the effect of tax aggressiveness on financial distress

Application of Financial Statements of Micro, Small and Medium Enterprises (MSMEs) Based on Financial Accounting Standards of Micro, Small and Medium Entities (SAK-EMKM) Rosa Nikmatul Fajri; Amalia Zulfat; Marsuking Marsuking; Kusumaningdiah Retno Setiorini
The Academy Of Management and Business Vol 1, No 3 (2022): Oktober
Publisher : Edumedia Solution

The purpose of this study is to provide input in the preparation of Optima Digital Printing financial statements to comply with Financial Accounting Standards for Micro, Small and Medium Enterprises (SAK-EMKM). The method used in this study is a qualitative method. The data used are primary data and secondary data, in primary data researchers make observations and interviews and SAK-EMKM. Secondary data is documentation obtained from the financial statement data of Optima Digital Printing. The result of this study is that Optima Digital Printing does not apply financial statement recording standards in accordance with SAK-EMKM in its financial statements.

PENINGKATAN PENGETAHUAN PEMASARAN UKM SEMPE ARUM MANIS BERBASIS WEBSITE Dimas Wibisono; Tri Rochmadi; Marsuking Marsuking; Kusumaningdiah Retno Setiorini; Zulfatun Ruscitasari
AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 6 No. 1 (2022): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LP2M UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v6i1.1364

Perkembangan revolusi industri 4.0 begitu cepat. Adanya pandemi covid-19 menjadi pembelajaran Usaha Kecil Menengah (UKM) untuk cepat beradaptasi dalam pemasaran digital. Pemasaran dilakukan berbasis website yang terkoneksi dengan media sosial lainya seperti instagram, facebook, dan youtube. Di Dusun Mangir Lor Bonyo, Berbah, terdapat UKM yang membuat produk makanan ringan bernama Sempe Arum Manis H.Ardi yang dijadikan sebagai mitra pada Program Kemitraan Masyarakat ini. Berdasarkan pengamatan, mitra belum mengetahui cara mengelola website yang terkoneksi dengan media sosial untuk menjangkau produk secara online ke seluruh wilayah di Indonesia. Tim pengabdian masyarakat telah memberikan pelatihan dalam pemasaran produk makanan ringan sempe arum manis melalui internet yang dapat diakses dengan media sosial. Kegiatan pelatihan ini dilaksanakan menggunakan metode ceramah dan praktik yang terdiri dari pentingnya pemasaran online berbasis website dan media sosial dan praktik mengelola website ke instagram, facebook, dan youtube untuk pemasaran. Pelatihan berhasil meningkatkan pemahaman peserta kegiatan yang dapat dilihat dari hasil evaluasi dimana terjadi peningkatan pemahaman peserta dalam pemasaran produk sempe arum manis melalui website dan media sosial.

THE EFFECT OF LEVERAGE, COMPANY SIZE, AND SUSTAINABILITY REPORT DISCLOSURE ON COMPANY VALUE WITH BOARD OF COMMISSIONERS' COMPOSITION AS MODERATING VARIABLES (Study on Manufacturing Company Winner of Asia Sustainability Reporting Rating (ASRRAT) 2020) Khamdani Ahmad; Kusumaningdiah Retno Setiorini
IJMA (Indonesian Journal of Management and Accounting) Vol 3, No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2022.3(1).24-38

This study aims to scientifically examine the effect of leverage, firm size, and sustainability report disclosure on firm value with the composition of the board of commissioners as a moderating variable in manufacturing companies that won the Asia Sustainability Reporting Rating (ASRRAT) 2020. This type of research is quantitative research with causal associative research design. The research population is a manufacturing company that won the Asia Sustainability Reporting Rating (ASRRAT) 2020 event for the 2016-2019 period. Obtained a sample of 13 companies using purposive sampling method. Data processing using IBM SPSS Statistic version 25 application with descriptive analysis, multiple linear regression, and MRA. The results of the study show that Leverage has a negative and significant effect on firm value, Firm Size has a positive and significant effect on firm value, Sustainability Report Disclosure has no effect on firm value. Leverage, Company Size and Sustainability Report Disclosure have a simultaneous effect on firm value. The composition of the board of commissioners which is reflected in the composition of the independent board of commissioners strengthens the influence of Leverage, Company Size and Sustainability Report Disclosure on Company Value. The determination value of Adjusted R Square is 0.213, which means that the value of the firm is influenced by the variables of Leverage, Company Size and Sustainability Report Disclosure of 21.3%, the remaining 78.7% is explained by other variables outside the research model

LITERASI REVIEW PERATURAN PEMERINTAH DAN LITERATUR AUDIT TERHADAP RPTs Kusumaningdiah Retno Setiorini; Al Haq Kamal; Tyagita Dianingtyas Sudibyo
JURNAL EKONOMI BISNIS DAN KEWIRAUSAHAAN Vol 9 No 2 (2020): Jurnal Ekonomi Bisnis Dan Kewirausahaan Vol. IX, No. 2, Agustus 2020
Publisher : Universitas Sahid Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47942/iab.v9i2.567

This study is the result of a review of previous research in the Asian economy, which concerns the consequences and involvement of the problems that the company has in the case of the corporate scandal and the takeover of shareholder wealth (RPTs). RPTs have issues that will be discussed in this study, including the measures that will be used to implement the RPTs and variations in the size of the RPTs research. RPTs influenced by regulations, auditing and company management will be able to minimize the risk of the negative effects of these RPTs. Previous research has investigated the deterioration of shareholder wealth. The findings of previous studies related to RPTs in terms of shareholder wealth takeover, deterioration, undervaluation, reporting, increased risk of material misstatement and long-term deterioration of performance. Furthermore, the evidence suggests that regulations,corporate governance and auditing can reduce the negative effects of RPTs. These research engagements in providing information regarding the understanding for regulators on the effects of governance, corporate governance and external audits on reducing the negative effects of RPTs, and highlighting the increased risk of material misstatements in financial statement statements. The statute, in revealing how RPTs affect the risk assessment for auditors provides a starting point for future investigations of RPTs, not the least because it reveals important limitations with the extant body of research in this area. It also offers engagements and a depth of understanding that is striking to the eyes of policy makers and practitioners

Pemberdayaan dan Penguatan UMKM di Dusun Gandekan, Kelurahan Guwosari, Kapanewon Pajangan, Kabupaten Bantul, DIY Marsuking Marsuking; Asri Dwi Ariyani; Nila Hidayah; Rosa Nikmatul Fajri; Meutia Layli; Kusumaningdiah Retno Setiorini; Abi Suryono; Atik Aini Nazilah; Arik Tri Mulyani
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 1 No. 3 (2022): Oktober : Jurnal Pengabdian Masyarakat Indonesia
Publisher : Pusat Riset dan Inovasi Nasional

Masyarakat Dusun Gandekan, Kelurahan Guwosari, Kapanewon Pajangan, Kabupaten Bantul mayoritas bermata pencaharian sebagai petani. Selain itu, beberapa warga merupakan pelaku Usaha Mikro Kecil Menengah (UMKM). Di sisi lain, kondisi wisata yang ada di sana memerlukan perhatian lebih agar dapat terus menarik minat pengunjung terlebih semenjak pandemi Covid-19 aktivitas wisata terhenti. Salah satu wadah yang tergabung dalam organisasi remaja yaitu karang taruna juga belum berjalan secara maksimal karena kesibukan para pengurus dan pandemi Covid-19 yang menjadikan minimnya kontribusi dan kegiatan yang diberikan bagi lingkungan. Meski UMKM mulai dirasakan kehadirannya ditengah-tengah masyarakat Dusun Gandekan, namun pemberdayaan belum secara optimal dan merata. Tujuan dari kegiatan pengabdian masyarakat ini adalah melakukan pemberdayaan dan penguatan UMKM di Dusun Gandekan melalui program sosialisasi kewirausahaan, edukasi pembukuan kas bagi pelaku UMKM dan pendaftaran google business bagi UMKM yang sudah berdiri di Dusun Gandekan. Metode yang digunakan dalam kegiatan ini adalah sosialisasi dan pelatihan guna peningkatan pemahaman yang dimulai dengan observasi, interview dan dokumentasi.

Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Capital Intensity Ratio Terhadap Effective Tax Rate (Studi Empiris Pada Perusahaan Sektor Industrials Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 - 2021) Fisdiyah, Imawati; Suryono, Abi; Marsuking, Marsuking; Setiorini, Kusumaningdiah Retno
IJMA (Indonesian Journal of Management and Accounting) Vol 4, No 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2023.4(2).74-83

This study aims to empirically examine the effect of profitability, leverage, company size, and capital intensity ratio on the effective tax rate (ETR). This type of research is quantitative research with secondary data from annual reports on the Indonesia Stock Exchange (IDX). The population is 58 industrial companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique is non-probability sampling using a purposive sampling method. From the selection results obtained a sample of 10 companies. Data processing uses the IBM SPSS Statistics version 25 application with data analysis in the form of statistical descriptive analysis, classical assumption test, multiple linear regression, hypothesis testing, and determination test. The results showed that profitability has no effect on the effective tax rate, leverage has no effect on the effective tax rate, company size has an effect on the effective tax rate, and capital intensity ratio has no effect on the effective tax rate. Meanwhile, profitability, leverage, company size, and capital intensity ratio together affect the effective tax rate.

: (Case Study on Financial Companies Listed on the Indonesia Stock Exchange 2019 – 2022) Indana Zahrotul Aini; Abi Suryono; Kusumaningdiah Retno Setiorini; Citra Amelia Putri; Nila Hidayah
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 19 No. 1 (2024): April (2024) - September (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v19i1.1311

This study examines the effectiveness of mandatory auditor switching regulations related to the failure of audits of companies' financial statements on the Indonesia Stock Exchange (IDX), including those conducted by affiliates of the Big Four Public Accounting Firm (PAF). This study analyzes the effect of mandatory auditor switching on departing partners, replacement partners, and PAF reputation on audit quality, with control variables such as company size, financial leverage, profitability, and company losses. Using data from financial sector companies on the IDX for the period 2019–2022, this study applies purposive sampling and obtains 132 samples. Logistic regression analysis was performed using SPSS version 25. The results show that, simultaneously, the three main variables affect audit quality. However, partially, mandatory auditor switching on departing and replacement partners does not have a significant effect, while PAF's reputation has a positive impact on audit quality.

THE EFFECT OF SALES GROWTH, LEVERAGE, PROFITABILITY, AND SIZE ON TAX AVOIDANCE: Case Study of Manufacturing Companies Listed on the IDX for the 2019-2022 Period Galuh Ardyanto; Abi Suryono; Meutia Layli; Kusumaningdiah Retno Setiorini; Citra Amelia Putri
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 19 No. 1 (2024): April (2024) - September (2024)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/eksis.v19i1.1312

This research aims to determine the effect of sales growth, leverage, profitability, and size on tax avoidance. The population of this research is manufacturing companies registered on the IDX for the 2019-2022 period, with a sample selection technique using purposive sampling. The analytical method used is multiple linear regression and uses SPSS as a research tool. The results of this research show that sales growth and leverage have a positive effect on tax avoidance, while profitability and company size have a negative effect on tax avoidance.

Co-Authors Abi Suryono Al Haq Kamal Amalia Zulfat Arik Tri Mulyani Asri Dwi Ariyani Atik Aini Nazilah Avrillaila Akbar Harahap Bayu Setyo Aji Cakranegara, Pandu Adi Citra Amelia Putri Dimas Wibisono Fisdiyah, Imawati Fitri Fidayanti Galuh Ardyanto Indana Zahrotul Aini Kalbuana, Nawang Khamdani Ahmad Marsuking Marsuking Meutia Layli Nila Hidayah Rachmat Darmawan Rosa Nikmatul Fajri Rosa Nikmatul Fajri Suryono, Abi Tri Rochmadi Tri Rochmadi Tyagita Dianingtyas Sudibyo Vega Lavenia Zulfatun Ruscitasari

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