Article Per Year (5 Year)
p-Index From 2021 - 2026
1.931
P-Index
This Author published in this journals
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
Unknown Affiliation
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

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
Defining Green Accounting in the Health Sector: West Lombok District Health Center Kurniawan, Fathurrahman; Husnaini, Wahidatul
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7066

Abstract

This study aims to examine the effect of total quality management (TQM), supply chain management (SCM) on Operational performance mediated by competitive advantage. This approach uses a quantitative approach. The population in this study was workers and partners in the oil and gas sector. The data analysis technique used was non-probability sampling with a purposive sampling technique. The results of this study are Total Quality Management(TQM) has a positive effect on Operational Performance (OP), Supply Chain Management (SCM) has a positive effect on Operational Performance (OP), TQM has a positive effect on Competitive Advantage (CA), SCM has a positive effect on CA, Competitive Advantage (CA) on Operational Performance (OP) has a significant positive relationship, is statistically significant, there is a significant positive effect of Supply Chain Management (SCM) on Operational Performance through Competitive Advantage mediation. Theoretically, this research enriches the scientific references on the relationship between the implementation of TQM, SCM, and operational performance, especially in the context of the oil and gas industry, and adds a new perspective on how competitive advantage acts as a mediator in the relationship. And practically, it identifies the most relevant and effective TQM and SCM practices for oil and gas companies in achieving sustainable competitive advantage.
Analisis Pengaruh Biaya Lingkungan Terhadap Kinerja Keuangan Perusahaan Real Estate di BEI Tahun 2021-2023 Lestari, Anggi Nurya; 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.v6i2.194

Abstract

Penelitian ini memiliki kebaruan pada fokus sektor real estate di BEI periode 2021-2023, serta pemecahan biaya lingkungan ke dalam aspek energi, emisi, air, dan limbah, sehingga memberikan bukti empiris terbaru dan lebih detail dibandingkan penelitian sebelumnya. Penelitian ini bertujuan untuk menguji pengaruh biaya lingkungan terhadap kinerja keuangan pada perusahaan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Metode penelitian yang digunakan adalah kuantitatif dengan teknik analisis data menggunakan uji analisis regresi, uji descriptive statik dan uji korelasi. Sampel penelitian terdiri dari 48 observasi yang dipilih melalui purposive sampling. Hasil analisis regresi menunjukkan bahwa biaya lingkungan tidak berpengaruh signifikan terhadap ROA. Variabel energi dan emisi berpengaruh negatif terhadap ROA, sedangkan limbah berpengaruh positif. Air dan ukuran perusahaan tidak berpengaruh terhadap ROA, sementara leverage berpengaruh positif. Temuan ini mengindikasikan bahwa pengeluaran lingkungan tidak selalu berdampak langsung pada profitabilitas, namun efisiensi energi dan pengelolaan emisi menjadi faktor penting bagi kinerja keuangan. Penelitian ini berkontribusi dalam memberikan pertimbangan strategis bagi perusahaan terkait efisiensi penggunaan energi dan pengurangan emisi dalam rangka mendukung keberlanjutan bisnis.
How is the Compliance of Micro, Small and Medium Taxpayers (Case Study on MSME in the City of Mataram) Sofhia, Sofhia; Husnaini, Wahidatul
East Asian Journal of Multidisciplinary Research Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i9.10683

Abstract

This study aims to analyze in depth how taxpayer compliance in fulfilling tax obligations in the era of digitalization. This study uses qualitative with a case study approach. Researchers conduct data collection techniques through interviews (semi-structured), observation, and documentation. 9 MSME informants and two large business informants were selected using purposive sampling. The study results show that 3 out of 9 MSMEs remain compliant despite experiencing difficulties operating digital electronic systems by utilizing available services. Meanwhile, one MSME was identified as non-compliant because they needed to understand the concept of taxation and the digital tax system. One other MSME was identified as non-compliant even though they understood the electronic tax system. The Digital Empowerment Theory is supported, which shows the need for comprehensive socialization in various business fields.
Bank Risk Profile, Good Corporate Governance And Company Values in Banking Companies Go Public in Indonesia Cahyaningtyas, Susi Retna; Sasanti, Elin Erlina; Husnaini, Wahidatul
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 1 (2017): April - July 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.759

Abstract

The latest Bank Indonesia Regulation No.14/18/PBI/2012 requires bank to have minimum capital of 8%-14% depends on the risk profile of each bank. Therefore, the main objective of this research is to assess whether the total of inherent risk profile of each bank meets the terms of this regulation. In addition, this study aims to examine the impact of inherent risk profile and GCG on the banking company value. The sample in this study is determined by purposive sampling method and resulted in 24 banks or 72 observations during 2011-2013. The results showed that 23 banks had low risk and low to moderate risk, and only one bank had moderate risk. The results also showed that inherent risk profile rating is equivalent to capital adequacy. In other words, inherent risk profile of these banks have complied with Bank Indonesia Regulation No.14/18/PBI/2012. Furthermore, this study indicated that GCG has significant and positive influence on the company value, while the inherent risk has no influence on the company value. Overall, this study suggest that go public banks in Indonesia are one of good alternative means of investment for its soundness as reflected by the fulfillment of minimum capital ratio required by the regulator.
PENGUNGKAPAN LINGKUNGAN: SUDUT PANDANG INVESTOR Husnaini, Wahidatul; Cahyaningtyas, Susi Retna; Ramadhani, Rahmi Sri
Jurnal Aplikasi Akuntansi Vol 9 No 1 (2024): Jurnal Aplikasi Akuntansi, Oktober 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/jaa.v9i1.477

Abstract

Legitimacy theory berkaitan dengan aktivitas yang dilakukan perusahaan apakah sudah memenuhi norma, aturan dan kaidah masyarakat. Masalah yang ditimbulkan dari aktivitas perusahaan adalah masalah lingkungan. Pengungkapan lingkungan merupakan informasi yang dibutuhkan oleh investor sebagai bukti bahwa perusahaan peduli akan masalah lingkungan. Signaling theory beranggapan bahwa pengungkapan informasi lingkungan merupakan sinyal bagi stakeholder bahwa perusahaan memenuhi tuntutan stakeholder maupun masyarakat di sekitar perusahaan sehingga stakeholder merespons informasi tersebut. Tujuan penelitian menguji peran pengungkapan lingkungan dilihat dari sudut pandang investor. Sampel penelitian adalah perusahaan go public di Bursa Efek Indonesia yang mengungkapkan corporate social responsibility maupun sustainability reporting periode 2011 – 2020 dan diperoleh 566 observasi. Pengujian hipotesis menggunakan Ordinary Least Square (OLS) dengan software STATA 17. Hasil penelitian menunjukkan pengungkapan lingkungan meningkatkan harga saham, menurunkan return saham namun tidak mempengaruhi nilai perusahaan. Penelitian ini mendukung legitimacy theory dan signaling theory. Bagi regulator (OJK) sebagai bahan pertimbangan untuk mewajibkan perusahaan mengungkapkan informasi lingkungan dalam laporan tahunan maupun sustainability reporting secara stand-alone meskipun secara bertahap.
Analisis Kinerja Keuangan Menggunakan Dupont System Rosdiana, Baiq Mia; Husnaini, Wahidatul
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 4 (2025): Jurnal Riset Mahasiswa Akuntansi, Desember 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v5i4.2394

Abstract

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.
PENDAMPINGAN PENYUSUNAN STANDAR OPERASIONAL PROSEDUR (SOP) SIMPAN PINJAM UNTUK MENINGKATKAN PROFESIONALISME PADA KSU PUSPA SARI SEDANA MELALUI PROGRAM MBKM Ingke Nurahmaniah; Retna Cahyaningtyas, Susi; Husnaini, Wahidatul; Erlina Sasanti, Elin
Mejuajua: Jurnal Pengabdian pada Masyarakat Vol. 5 No. 2 (2025): Desember 2025
Publisher : Yayasan Penelitian dan Inovasi Sumatera (YPIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52622/mejuajuajabdimas.v5i2.299

Abstract

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.
Perencanaan Keuangan Bagi UMK Kota Mataram Karim, Nina Karina; Cahyaningtyas, Susi Retna; Atikah, Siti; Sasanti, Elin Erlina; Husnaini, Wahidatul; Lenap, Indria Puspitasari
Jurnal Pengabdian Magister Pendidikan IPA Vol 8 No 4 (2025): Oktober-Desember 2025
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v8i4.13591

Abstract

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.
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