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All Journal Journal of Economics, Business, & Accountancy Ventura JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Pengabdian Magister Pendidikan IPA JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jambura Accounting Review GANEC SWARA Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Abdimas Sangkabira Mejuajua East Asian Journal of Multidisciplinary Research (EAJMR) IIJSE Jurnal Riset Mahasiswa Akuntansi
Husnaini, Wahidatul
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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KONSEKUENSI MANAJEMEN LABA, TATA KELOLA DAN TANGGUNGJAWAB SOSIAL TERHADAP REPUTASI PERUSAHAAN Cahyaningtias, Susi Retna; Husnaini, Wahidatul; Sasanti, Elin Erlina; Effendy, Lukman; Hudaya, Robith
Jurnal Riset Akuntansi Vol 16 No 2 (2017): Aksioma - Jurnal Riset Akuntansi, Desember 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i2.18

Abstract

The objective of this study is to examine the earnings management consequences, good corporate governance, and corporate social responsibility toward company reputation. Research population is manufacturing companies listed in Indonesia Stock Exchange during 2013-2014. Pursuant to purposive sampling method, the study obtained 31 companies as sample of the study since not many companies have reputation data. The result of the study found that only good corporate governance improves the company’s reputation, while earnings management consequences and corporate social responsibility were found to have no influence on company reputation.
KARAKTERISTIK TATA KELOLA SEBAGAI STIMULUS MANAJAMEN PAJAK Husnaini, Wahidatul; Cahyaningtyas, Susi Retna; BS, Sapto Hendri; Ramadhani, Rahmi Sri; Lenap, Indria Puspitasari
Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i1.27

Abstract

This study aims to examine the characteristics of governance as a stimulus of tax management. The sample of this study is all non-banking and finance companies that included in the Top 50 Publicly Listed Companies - Indonesia based on ASEAN version of Corporate Governance Scorecard and did not experience losses from 2015 – 2016. Based on those predetermined criteria, the study obtained 16 companies as sample of the study. The test results showed that only ETR and previous year Cash ETR had positive effect on tax management. Meanwhile, other variables sucha s coporate governance, the number of directors, the number of independent directors, the remuneration of the executive board and the BTD of the previous year were found to have no effect on tax management. Governance does not affect tax management due to corporate governance in Indonesia is still low so it needs improvement especially protection of shareholders
CLASSIFICATION SHIFTING PADA PERUSAHAAN YANG TERINDIKASI FINANCIAL DISTRESS Husnaini, Wahidatul; Cahyaningtyas, Susi Retna; B. S., R. Sapto Hendri
Jurnal Riset Akuntansi Vol 17 No 2 (2018): Aksioma - Accounting Journal Research, Desember 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i2.40

Abstract

Penelitian ini bertujuan untuk menguji secara empiris manajer perusahaan yang terindikasi financial distress cenderung memindahkan beban inti menjadi other comprehensive income serta manajer perusahaan yang terindikasi financial distress lebih cenderung mengganti beban inti menjadi other comprehensive income sebagai tolok ukur laba. Sampel yang digunakan dalam penelitian ini adalah semua perusahaan manufaktur go public di Bursa Efek Indonesia yang terindikasi mengalami financial distress. Berdasarkan purposive sampling diperoleh sampel sebanyak 110 perusahaan. Alat analisis yang digunakan adalah metode OLS (Ordinary Least Square). Hasil penelitian menunjukkan bahwa koefisien interaksi OCIi,t* DISTRESS i,t-1 positif artinya manajer pada perusahaan yang terindikasi financial distress cenderung melakukan expense shifting.
Kualitas Pelaporan Keuangan, Hutang Jangka Pendek dan Efisiensi Investasi Cahyaningtyas, Susi Retna; Husnaini, Wahidatul; Isnaini, Zuhrotul
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.54

Abstract

The quality of financial reporting and short-term debt affect investment efficiency. The more quality financial reporting shows there is no information asymmetry between managers and shareholders so that managers will make decisions that benefit shareholders, namely the efficiency of investment. Short-term debt is one mechanism to control the performance of managers. More use of short-term debt will reduce overinvestment and underinvestment. This study aims to empirically examine the effect of financial reporting quality and short-term debt on investment efficiency. The sample used in this study is a manufacturing company that went public on the Indonesia Stock Exchange in 2016 based on purposive sampling obtained a sample of 149 companies. The results showed that the financial reporting measurement model of Dechow and Dichev (2002) had an effect on investment efficiency. This means that the higher the financial reporting, the higher the investment efficiency. The quality of reporting models of McNichols and Stubben (2008) and short-term debt have no effect on investment efficiency. Short-term debt is not able to prove that the actions taken by management can be controlled by short-term debt so that it does not affect the efficiency of investment.
PERAN SUSTAINABILITY MEMEDIASI PENGARUH DEWAN KOMISARIS TERHADAP KINERJA KEUANGAN JAUHARI, MOH. ALIYAN; HUSNAINI, WAHIDATUL; LENAP, INDRIA PUSPITASARI
GANEC SWARA Vol 18, No 1 (2024): Maret 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i1.730

Abstract

This research empirically tests the direct and indirect influence of the number of board of commissioners on financial performance with the sustainability report (SR) as a mediating variable. The research sample was 157 data obtained from manufacturing companies listed on the Indonesia Stock Exchange and disclosed sustainability reports for the 2019-2021 period. Hypothesis testing uses path analysis. The test results show that the number of board of commissioners and sustainability reports do not directly influence financial performance, while the number of board of commissioners directly influences the disclosure of sustainability report. Sustainability reports cannot mediate the influence of the number of board of commissioners on financial performance, because SR is still voluntary so not many companies disclose it
LITERASI MANAJEMEN RISIKO PADA KOPERASI SERBA USAHA PUSPA SARI SEDANA PROVINSI NUSA TENGGARA BARAT Cahyaningtyas, Susi Retna; Muhsyaf, Saipul Arni; Ramadhani, Rahmi Sri; Husnaini, Wahidatul
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1379

Abstract

Koperasi sebagai badan usaha menghadapi berbagai risiko, terutama dalam kegiatan simpan pinjam. Risiko kredit menjadi salah satu risiko utama yang perlu dikelola dengan baik agar koperasi tetap stabil dan likuid. Manajemen risiko sangat penting untuk meminimalkan potensi kerugian. KSU Puspa Sari Sedana yang beralamatkan di Jalan Tuan Guru Bangkol No.07 Pagesangan, Mataram, NTB, telah memiliki struktur organisasi yang lengkap dan komitmen dari pengelolanya, namun masih terdapat kekurangan yang signifikan dalam pemahaman mereka mengenai manajemen risiko. Tanpa pengetahuan yang memadai tentang manajemen risiko, koperasi berisiko mengalami kesulitan dalam mengelola aset, likuiditas, dan menghadapi potensi kerugian yang tidak terduga, yang pada akhirnya dapat menghambat perkembangan koperasi. Pengabdian kepada masyarakat ini bertujuan untuk memberikan literasi manajemen risiko kepada pengelola KSU Puspa Sari Sedana, serta membantu mereka mengidentifikasi, menilai, dan mengelola risiko koperasi secara lebih baik. Pelaksanaan Kegiatan  dilakukan dengan metode Focus Group Discussion (FGD), yang dihadiri oleh pengurus sebanyak 7 orang dan pegawai sebanyak 3 orang. Kegiatan ini dilaksanakan pada tanggal 24 Agustus 2024 bertempat di kantor koperasi KSU Puspa Sari Sedana. Melalui kegiatan ini, pengelola koperasi diperkenalkan tentang konsep dasar manajemen risiko, termasuk identifikasi, penilaian, dan strategi mitigasi risiko. Hasil dari kegiatan pengabdian ini menunjukkan bahwa pengelola koperasi mendapatkan pemahaman yang lebih baik terhadap konsep dasar manajemen risiko. Mereka menjadi sadar risiko dan memahami tentang berbagai jenis risiko yang dihadapi koperasi, seperti risiko kredit, risiko likuiditas, risiko operasional dan risiko reputasi. Namun demikian dari sisi teknik identifikasi dan penilaian risiko, masih memerlukan pendampingan lebih lanjut.
Environmental, Social, and Governance (ESG) Disclosure and Company Performance: Empirical Evidence in Indonesian Banking Cahyaningtyas, Susi Retna; Muhsyaf, Saipul Arni; Husnaini, Wahidatul
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 23 No. 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i2.47084

Abstract

This study aims to analyze the relationship between ESG disclosure and company performance with a sample of banking companies listed on the Indonesia Stock Exchange in 2010-2021. Company performance is measured using Return on Assets (ROA), Return on Equity (ROE), Tobin's Q, and Stock Return (Ri). Furthermore, ESG disclosure is measured using the Global Reporting Initiative (GRI) standard for environmental and social disclosure, while governance disclosure is assessed using the GCG score based on POJK Number 55/POJK.03/2016 concerning the implementation of Governance for Commercial Banks, and Indonesian Regulation (PBI) Number 11/33/PBI/2009 concerning the Implementation of Good Corporate Governance for Sharia Commercial Banks and Sharia Business Units. This study uses a quantitative approach with the help of the Eviews 13.0 analysis tool. The results of this study indicate that environmental, social, and governance disclosures have no effect on ROA. While governance disclosures have a negative effect on ROE, in addition to environmental and social disclosures that have no effect on ROE. On the other hand, social and governance disclosures have a positive effect on Tobin’s Q, which is the opposite of environmental disclosures that have a negative effect. Meanwhile, environmental disclosures have a negative effect on stock returns, in addition to social and governance disclosures that have no effect on stock returns. Keywords: Disclosure; Environment; Social; Governance; Performance
SOSIALISASI SAK ENTITAS PRIVAT (SAK EP) PADA KSU PUSPA SARI SEDANA BERDASARKAN PERMENKOP UKM NO. 2 TAHUN 2024 Cahyaningtyas, Susi Retna; Husnaini, Wahidatul; Lenap, Indria Puspitasari; Karim, Nina Karina
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i2.1843

Abstract

Sosialisasi Standar Akuntansi Keuangan Entitas Privat (SAK EP) menjadi penting seiring diterbitkannya Permenkop UKM No. 2 Tahun 2024 yang mewajibkan koperasi menyusun laporan keuangan berdasarkan prinsip akuntansi yang berlaku umum. Kegiatan pengabdian ini bertujuan untuk memberikan edukasi konseptual terkait SAK EP kepada pengurus, pengawas, pembina, dan pegawai KSU Puspa Sari Sedana di Kota Mataram, sebagai tahap awal dari rangkaian pendampingan. Kegiatan dilaksanakan secara partisipatif melalui ceramah interaktif, dan diskusi kelompok. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap urgensi standar akuntansi dan perbedaan mendasar antara laporan konvensional dan laporan berbasis SAK EP. Peserta juga mulai menyadari pentingnya penerapan pelaporan keuangan yang akuntabel, meskipun belum mencapai tahap teknis penyusunan laporan yang rinci. Kegiatan ini menjadi fondasi awal untuk pengembangan sistem pelaporan koperasi yang lebih profesional, dan akan dilanjutkan dengan program pelatihan teknis serta penguatan pencatatan digital. Strategi ini diharapkan dapat mendorong transformasi tata kelola koperasi menuju transparansi dan akuntabilitas yang berkelanjutan.
The Meaning of Profit and Loss for Tobacco Farmers Cempaka, Putri; Ridhawati, Rini; Husnaini, Wahidatul
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 1 (2025): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i1.2791

Abstract

This study aims to reveal the meaning of profit and loss for tobacco farmers in the East Sakra subdistrict, East Lombok Regency. An interpretive paradigm with a phenomenological approach as the research method. The data collection involves passive participatory observation, in-depth interviews, and documentation of five informants from three villages who are tobacco farmers with more than ten years of experience, specific types of tobacco cultivation, and land ownership or lease. The results showed that profit is interpreted as the value of honesty when it can, a blessing, and business sustainability. At the same time, there is a loss of understanding of usefulness, sincerity, and adaptation through asset strategies, savings, or loans. As for production costs and income, farmers see profit as harvest satisfaction and business continuity, while losses drive efficiency and strategy evaluation. From an accounting perspective, farmers keep minimal records, using a cash-based approach that ignores depreciation, labour, and indirect costs. This study reveals that tobacco farmers perceive profit and loss beyond financial gain, emphasizing inner satisfaction, spiritual happiness, and social values, contrasting with conventional accounting concepts.
Pengaruh Carbon Accounting Terhadap Kinerja Keuangan Perusahaan Pertambangan di Indonesia Basri, Dade Irawan; Husnaini, Wahidatul
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i2.179

Abstract

Penelitian ini menyoroti perusahaan pertambangan di Indonesia yang termasuk dalam kelompok Non-annex. Hal ini memberikan perspektif baru tentang bagaimana carbon accounting diterapkan secara sukarela. Berbeda dari studi sebelumnya yang hanya berfokus pada item pengungkapan aspek emisi karbon untuk mengukur carbon accounting, penelitian ini menggunakan seluruh item pengungkapan GRI 4.0 kategori lingkungan. Penelitian ini bertujuan untuk menguji pengaruh carbon accounting terhadap kinerja keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis konten. Pengujian hipotesis menggunakan robust standard error dengan year fixed effect model menggunakan software STATA 17. Teori yang digunakan adalah teori stakeholder. Hasil penelitian menunjukkan bahwa carbon accounting berpengaruh negatif signifikan terhadap kinerja keuangan. Hasil ini tidak mendukung teori stakeholder. Ukuran perusahaan dan sales growth sebagai variabel kontrol berpengaruh positif signifikan terhadap kinerja keuangan. Leverage sebagai variabel kontrol berpengaruh negatif signifikan terhadap kinerja keuangan. Kelemahan penelitian ini terletak pada keterbatasan jumlah sampel, karena penelitian ini hanya berfokus pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI).
Co-Authors B. S., R. Sapto Hendri Basri, Dade Irawan BS, Sapto Hendri Cahyaningtias, Susi Retna Cahyaningtyas, Susi Retna Cempaka, Putri Elin Erlina Sasanti erlina sasanti, elin Ingke Nurahmaniah Isnaini, Zuhrotul JAUHARI, MOH. ALIYAN Karim, Nina Karina Kurniawan, Fathurrahman Lenap, Indria Puspitasari Lestari, Anggi Nurya Lukman Effendy, Lukman Ramadhani, Rahmi Sri Rini Ridhawati Robith Hudaya Rosdiana, Baiq Mia Saipul Arni Muhsyaf Siti Atikah Sofhia, Sofhia