Articles
<![CDATA[Analisis Kinerja Keuangan Menggunakan Dupont System ]]>
<![CDATA[Rosdiana, Baiq Mia]]>;
<![CDATA[Husnaini, Wahidatul]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 4 (2025): Jurnal Riset Mahasiswa Akuntansi, Desember 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Unram ]]>
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DOI: 10.29303/risma.v5i4.2394
<![CDATA[The Du Pont system is a comprehensive analysis that covers all activities and profit margins on sales to show the ratios that influence each other in determining the profitability of assets in which there are several financial ratios used in this study including Net Profit Margin, Total Asset Turn Over, Return On Investment, Equity multiplier, and Return on equity. This study was conducted to determine how effective the company is in managing the company's financial performance. This study aims to determine the financial performance of the company PT. Indosat Tbk and PT. Telkom (Persero) Tbk in 2020-2024 which is measured using the Du Pont system method. The approach used is comparative descriptive with secondary data obtained from the company's annual financial reports. The population in this study is PT. Indosat Tbk and PT Telkom (Persero) Tbk. The results of this study indicate that the company's financial performance measured using the Du Pont system, PT Indosat Tbk is better than PT Telkom (Persero) Tbk which can be seen from the value of return on investment and return on equity value.]]>
<![CDATA[PENDAMPINGAN PENYUSUNAN STANDAR OPERASIONAL PROSEDUR (SOP) SIMPAN PINJAM UNTUK MENINGKATKAN PROFESIONALISME PADA KSU PUSPA SARI SEDANA MELALUI PROGRAM MBKM ]]>
<![CDATA[Ingke Nurahmaniah]]>;
<![CDATA[Retna Cahyaningtyas, Susi]]>;
<![CDATA[Husnaini, Wahidatul]]>;
<![CDATA[Erlina Sasanti, Elin]]>
<![CDATA[ Mejuajua: Jurnal Pengabdian pada Masyarakat Vol. 5 No. 2 (2025): Desember 2025 ]]>
Publisher : <![CDATA[Yayasan Penelitian dan Inovasi Sumatera (YPIS) ]]>
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DOI: 10.52622/mejuajuajabdimas.v5i2.299
<![CDATA[The Independent Learning Independent Campus Internship Program (MBKM) provides contextual learning spaces for students through direct involvement in partner organizations. This activity was carried out at the Puspa Sari Sedana Business Savings Cooperative (KSU), West Nusa Tenggara, which is the main operation in the field of member financing services. KSU Puspa Sari Sedana has been established since 2007. Even though it has been established for 18 years, this cooperative still operates very simply and the main focus of the cooperative's activities is currently fixed on savings and loan activities and most of the managerial and recording processes that occur in it are still carried out manually and the cooperative does not have a recorded SOP that can be used. Through the MBKM facilitation activities, the team developed savings and loan SOPs based on the results of participatory observations, interviews, and document studies conducted within the cooperative. With the establishment of documented savings and loan SOPs, it is expected that there will be clear guidelines for operational implementation at KSU Puspa Sari Sedana, enabling processes to become more systematic and well-structured, reducing recording errors, and enhancing transparency and accountability in the cooperative’s management.]]>
<![CDATA[Perencanaan Keuangan Bagi UMK Kota Mataram ]]>
<![CDATA[Karim, Nina Karina]]>;
<![CDATA[Cahyaningtyas, Susi Retna]]>;
<![CDATA[Atikah, Siti]]>;
<![CDATA[Sasanti, Elin Erlina]]>;
<![CDATA[Husnaini, Wahidatul]]>;
<![CDATA[Lenap, Indria Puspitasari]]>
<![CDATA[ Jurnal Pengabdian Magister Pendidikan IPA Vol 8 No 4 (2025): Oktober-Desember 2025 ]]>
Publisher : <![CDATA[Universitas Mataram ]]>
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DOI: 10.29303/jpmpi.v8i4.13591
<![CDATA[Pelaku usaha mikro diharapkan dapat menjalankan bisnis yang terus berkembang dan berlangsung dalam jangka panjang. Untuk itu, pelaku usaha, terutama yang masih berupa startup membutuhkan perencanaan yang baik dalam memulai sebuah usaha. Pelatihan perencanan keuangan diberikan kepada pelaku UKM kota Mataram yang mengikuti Diklat Business Plan yang diselenggarakan oleh Dinas Perindustrian, Koperasi, dan UKM Kota Mataram. Diklat ini diikuti oleh 25 orang peserta dari berbagai UKM yang beroperasi di kota Mataram. Melalui pembelajaran tatap muka, studi kasus, dan diskusi individu maupun kelompok, peserta diklat diberikan materi perencanaan keuangan yang disesuaikan dengan kebutuhan UKM agar dapat menyusun perencanaan bisnis yang berkesinambungan. Perserta kegiatan mampu menyusun perencanaan keuangan untuk usahanya.]]>
<![CDATA[Pengaruh Pengungkapan Informasi Lingkungan, Kinerja Lingkungan, dan Komite Audit Terhadap Kinerja Keuangan ]]>
<![CDATA[Muzaki, Muhammad]]>;
<![CDATA[Husnaini, Wahidatul]]>
<![CDATA[ Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja ]]>
Publisher : <![CDATA[Magister Ilmu Akuntansi Universitas Jambi ]]>
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DOI: 10.22437/jaku.v10i04.48914
<![CDATA[This study aims to empirically examine the effect of environmental information disclosure, environmental performance, and audit committees on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. This study uses a quantitative approach, with a total of 114 observations. Hypothesis testing using multiple linear regression, descriptive statistical analysis, and pairwise correlation tests using Stata 17 software. The results of the study indicate that environmental information disclosure and audit committees do not influence financial performance, while environmental performance has a significant positive influence on financial performance. Firm size does not influence financial performance, while leverage has a significant negative influence on financial performance. The findings of this study provide important implications for corporate governance and sustainability practices in the mining sector. The results also imply that audit committees may not optimally perform their monitoring role in enhancing financial performance, highlighting the need to strengthen their effectiveness.]]>
<![CDATA[The Influence of CEO Characteristics on Tax Aggressiveness: An Empirical Study in Indonesia ]]>
<![CDATA[Husnaini, Wahidatul]]>;
<![CDATA[Sasanti, Elin Erlina]]>;
<![CDATA[Rakhmawati, Intan]]>;
<![CDATA[Lestari, Auliya]]>
<![CDATA[ JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 2 (2025): Accounting and Management Journal ]]>
Publisher : <![CDATA[Universitas Nahdlatul Ulama Surabaya ]]>
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DOI: 10.33086/amj.v9i2.8204
<![CDATA[This study investigates the impact of CEO characteristics—specifically gender, age, and tenure—on corporate tax aggressiveness. The analysis utilizes a sample of 628 observations from manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023, employing OLS regression analysis with fixed effects. The results indicate that female and older CEOs are associated with significantly lower levels of tax aggressiveness, whereas CEO tenure demonstrates no statistically significant effect. Consequently, these findings offer valuable insights for policymakers and corporate boards, suggesting that promoting gender diversity in top executive positions and considering age criteria can be effective strategies for mitigating the risks associated with aggressive tax practices.]]>
<![CDATA[Pengaruh Modal Intelektual terhadap Kinerja Perusahaan ]]>
<![CDATA[Latifah, Niswatul]]>;
<![CDATA[Husnaini, Wahidatul]]>
<![CDATA[ Economics and Digital Business Review Vol. 7 No. 1 (2025) ]]>
Publisher : <![CDATA[STIE Amkop Makassar ]]>
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<![CDATA[Kinerja perusahaan adalah cerminan keadaan entitas pada periode sebelumnya serta periode berjalan untuk dianalisis. Return on Assets (ROA) diimplementasikan sebagai proksi kinerja perusahaan. Penelitian ini dilakukan guna meneliti secara empiris pengaruh modal intelektual terhadap kinerja perusahaan berdasarkan kinerja komponennya, yakni Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), dan Structural Capital Value Added (STVA). Populasi pada penelitian ini adalah perbankan terdaftar Bursa Efek Indonesia (BEI) periode 2020-2022. Sampel penelitian berjumlah 46 dan dengan data observasi berjumlah 119 diperoleh melalui laporan keuangan tahunan dan www.idx.co.id. Hipotesis penelitian diuji dengan metode regresi linier berganda dengan bantuan program STATA 17. Hasil penelitian menyimpulkan bahwa VACA dan VAHU memengaruhi kinerja perusahaan secara positif, sementara STVA tidak menujukkan pengaruh terhadap kinerja perusahaan. Variabel kontrol, yakni ukuran perusahaan dan leverage tidak menujukkan pengaruh terhadap kinerja perusahaan. Hasil penelitian menunjukkan bahwa penting bagi sebuah perusahaan untuk memperhatikan pengendalian sumber daya miliknya. Selaras dengan Resource-based Theory (RBT) yang mengungkapkan bahwa sumber daya mampu menciptakan nilai dan menjadi competitive advantage untuk perusahaan.]]>
<![CDATA[KONSEKUENSI MANAJEMEN LABA, TATA KELOLA DAN TANGGUNGJAWAB SOSIAL TERHADAP REPUTASI PERUSAHAAN ]]>
<![CDATA[Cahyaningtias, Susi Retna]]>;
<![CDATA[Husnaini, Wahidatul]]>;
<![CDATA[Sasanti, Elin Erlina]]>;
<![CDATA[Effendy, Lukman]]>;
<![CDATA[Hudaya, Robith]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 16 No 2 (2017): Aksioma - Jurnal Riset Akuntansi, Desember 2017 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v16i2.18
<![CDATA[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.]]>
<![CDATA[KARAKTERISTIK TATA KELOLA SEBAGAI STIMULUS MANAJAMEN PAJAK ]]>
<![CDATA[Husnaini, Wahidatul]]>;
<![CDATA[Cahyaningtyas, Susi Retna]]>;
<![CDATA[BS, Sapto Hendri]]>;
<![CDATA[Ramadhani, Rahmi Sri]]>;
<![CDATA[Lenap, Indria Puspitasari]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 17 No 1 (2018): Aksioma - Accounting Journal Research, Juni 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v17i1.27
<![CDATA[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]]>
<![CDATA[CLASSIFICATION SHIFTING PADA PERUSAHAAN YANG TERINDIKASI FINANCIAL DISTRESS ]]>
<![CDATA[Husnaini, Wahidatul]]>;
<![CDATA[Cahyaningtyas, Susi Retna]]>;
<![CDATA[B. S., R. Sapto Hendri]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 17 No 2 (2018): Aksioma - Accounting Journal Research, Desember 2018 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v17i2.40
<![CDATA[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.]]>
<![CDATA[Kualitas Pelaporan Keuangan, Hutang Jangka Pendek dan Efisiensi Investasi ]]>
<![CDATA[Cahyaningtyas, Susi Retna]]>;
<![CDATA[Husnaini, Wahidatul]]>;
<![CDATA[Isnaini, Zuhrotul]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v18i1.54
<![CDATA[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.]]>
