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<![CDATA[RELEVANSI NILAI SUSTAINABILITY REPORTING: BUKTI EMPIRIS INDONESIA ]]>
<![CDATA[Cahyaningtyas, Susi Retna]]>;
<![CDATA[Muhsyaf, Saipul Arni]]>;
<![CDATA[Ramadhani, Rahmi Sri]]>;
<![CDATA[Isnaini, Zuhrotul]]>
<![CDATA[ Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 9 No 1 (2023): Jurnal Ilmiah Tata Sejuta STIA Mataram ]]>
Publisher : <![CDATA[Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram ]]>
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DOI: 10.32666/tatasejuta.v9i1.488
<![CDATA[This study empirically examines the value relevance of sustainability reporting (SR) in explaining the market value of the firm. The sample of this study is all non-bank companies and financial institutions that go public on the Indonesia Stock Exchange which disclose sustainability reporting for the period 2010 - 2020. Based on these conditions, 590 observations were obtained. Hypothesis testing using SPSS. If the SR*EPS (Earning Per Share) interaction and the SR*BVPS (Book Value Per Share) interaction are significantly positive on the market value, then SR has a value relevance in explaining the company's market value. The results show that SR reduces value relevance. This result indirectly proves that the company's financial information can still be used as a basis for decision-making by investors.]]>
<![CDATA[ANALISIS HUBUNGAN KONTROL KEAMANAN, REPUTASI E-VENDOR, KEAKRABAN, DAN PERCEIVED REPUTATION DENGAN KEPERCAYAAN DALAM PENGGUNAAN E-COMMERCE ]]>
<![CDATA[Nurabiah, Nurabiah]]>;
<![CDATA[Pusparini, Herlina]]>;
<![CDATA[Nurfitriyah, Nurfitriyah]]>;
<![CDATA[Isnaini, Zuhrotul]]>;
<![CDATA[Mariadi, Yusli]]>
<![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.v17i1.24
<![CDATA[The objective of this study is to examine the security of control, reputation of e-vendor, familiarity and, perceived reputation toward the trust to e-commerce system. This study was conducted in Accounting Department Faculty of Economics and Business Mataram University by targeting online shopping user as research sample. The data used in this study is collected through the distribution of questionnaire with 88 respondents. Data were analyzed by Partial Least Square (PLS). The results of this study indicate that reputation of e-vendor and perceived reputation significantly influence business to trust the e-commerce system. Meanwhile, other variables such as security of control and familiarity do not affect trust on the e-commerce system. This study implies that users to consumer e-commerce systems system needs to be improved both in terms of ease and security in the transaction in order to maximize the system in e-commerce transactions.]]>
<![CDATA[PENGARUH KEPEMILIKAN PENGENDALI TERHADAP TRANSAKSI PIHAK BERELASI YANG DIMODERASI PRAKTEK CORPORATE GOVERNANCE ]]>
<![CDATA[Jessika, Adelia]]>;
<![CDATA[Fikri, M Ali]]>;
<![CDATA[Isnaini, Zuhrotul]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v16i1.29
<![CDATA[The objective of this study is to examinethe influence of the direct controlling ownership rights and controlling right, namely right on the cash flow of the related party transactions associated toassets and liabilities. This study also aimed to examine thepractice of corporate governanceas a moderating variablein the relationship between controlling ownership of shareholders and related party transactions associated to assets and debt. Sampling wasdetermined based on purposive samplingin order to obtain a sample companies listedon the Indonesia Stock Exchangeduring 2010 to 2012 with a total 99 of observations. The dependent variablein this study is related party transaction that ismeasured by assets related partyt ransactions and debt related party transactions. The independent variable in this study is ownership controlling, which measured bythe control rights and cash flow rights owned bythe direct controlling ownership of the company. Hypotheses testing based on multiple regression analysis showed that the control rights of shareholders is influence by assets related party transactions and debt related party transactions. Shareholders cash flow right was found to have influence on asset related party transactions but has no influence on debt related Party transactions. The results also show that the corporate governance mechanism isable to moderate the influence of the right ofcontrol over the assets related party transactions and debt related party transactions.]]>
<![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.]]>
<![CDATA[PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN ASIMETRI INFORMASI: PERAN KEPEMILIKAN KELUARGA ]]>
<![CDATA[Cahyaningtias, Susi Retna]]>;
<![CDATA[Isnaini, Zuhrotul]]>;
<![CDATA[BS, Sapto Hendri]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 18 No 2 (2019): Jurnal Riset Akuntansi Aksioma, Desember 2019 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v18i2.80
<![CDATA[Asymmetric Information is caused by differences in information between shareholders and management. The more information that’s having by management, makes management free to manage the company in order to increase the compensation obtained. The way to reduce Asymmetric Information is transparency through disclosure, one of which is Corporate Social Responsibility (CSR). This study aims to examine the effect of corporate social responsibility (CSR) and Asymmetric Information with the role of family ownership as a moderating variable. The research sample is manufacturing companies that went public in Indonesia from 2014 - 2017 and who met the requirements to be sampled as many as 68 observations. Hypothesis testing uses MRA (Moderated Regression Analysis) using EVIEWS 11. The results shown that companies incur CSR costs in the previous period increase information asymmetry in the current period but the Asymmetric Information period is not related to CSR in the next period. Family ownership does not moderate the relationship between the previous period's CSR with the current period's Asymmetric Information and the current period's Asymmetric Information with the next period's CSR. The family ownership variable has two functions, namely as a predictive variable (independent) and a moderator homologiser, which means the family ownership variable has the potential to be a moderating variable.]]>
<![CDATA[PELATIHAN DAN PENDAMPINGAN LITERASI KEUANGAN DAN E-COMMERCE BERBASIS DIGITAL BAGI KELOMPOK USAHA PENGOLAHAN STRAWBERRY DI DESA SEMBALUM BUMBUNG KABUPATEN LOMBOK TIMUR ]]>
<![CDATA[endar pituringsih, endar]]>;
<![CDATA[Pusparini , Herlina]]>;
<![CDATA[Handajani, Lilik]]>;
<![CDATA[Sokarina, Ayudia]]>;
<![CDATA[Isnaini, Zuhrotul]]>
<![CDATA[ https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 5 No 1 (2024): Jurnal Abdimas Independen, Mei 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/independen.v5i1.1084
<![CDATA[Sasaran e-commerce adalah menciptakan lingkungan komersial yang baru dalam segala bentuknya di era informasi. Dimana beberapa tahap yang umumnya terdapat diantara penjual dan pembeli dalam transaksi komersial dapat diintegrasikan sekaligus dan otomatis secara elektronik yang dapat meminimalkan biaya transaksi. Pelaku usaha yang membutuhkan TI untuk bertransaksi secara online bukan saja kelompok usaha besar, namun juga pelaku usaha menengah, kecil, bahkan mikro. Tujuan dilakukannya kegiatan ini adalah untuk meningkatkan pemanfaatan teknologi informasi guna meningkatkan omzet penjualan dengan menyasar konsumen lebih luas dan meningkatkan penjualan sebagai bentuk dalam metode analisis ketercapaian tujuan serta pendampingan tentang pemahaman pengelolaan keuangan berbasis digital sesuai dengan standar. Kegiatan pelatihan dan pendampingan ini akan ditujukan pada kelompok usaha strawberry “Putri Rinjani” Kabupaten Lombok Timur. Pelaksanaan kegiatan dilakukan dengan pendekatan pemberian materi dan pendampingan pelatihan penggunaan aplikasi e-commerce dan peningkatan pemahaman pengelolaan keuangan berbasis digital. Kegiatan pengabdian dapat dilaksanakan dengan lancar, dimana peserta dengan aktif bertanya dalam diskusi dan kiat-kiat dalam strategi memasarkan secara digital.]]>
<![CDATA[Pengaruh Pengungkapan Sustainability Report Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021 ]]>
<![CDATA[Kurniadi, Dwifan]]>;
<![CDATA[Effendy, Lukman]]>;
<![CDATA[Isnaini, Zuhrotul]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Unram ]]>
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DOI: 10.29303/risma.v4i3.1163
<![CDATA[The aim of this research is to empirically prove the influence of sustainability disclosures on the financial performance of mining companies listed on the IDX in 2019-2021. In this research, there are 3 independent variables tested, namely disclosure of economic performance, disclosure of social performance, and disclosure of environmental performance, while the dependent variable in this research is the company's financial performance which is measured using return on assets (ROA). The results of this research prove that disclosure of economic and social performance has no effect on the company's financial performance, while disclosure of environmental performance has an effect on the company's financial performance.]]>
<![CDATA[Pengaruh Mekanisme Good Corporate Governance Dan Pengungkapan Akuntansi Lingkungan Terhadap Kinerja Keuangan Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021 ]]>
<![CDATA[Ema Yanti]]>;
<![CDATA[Effendy, Lukman]]>;
<![CDATA[Isnaini, Zuhrotul]]>
<![CDATA[ Jurnal Riset Mahasiswa Akuntansi Vol. 4 No. 3 (2024): Jurnal Riset Mahasiswa Akuntansi, September 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Unram ]]>
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DOI: 10.29303/risma.v4i3.1337
<![CDATA[This research aims to determine the mechanism of Good Corporate Governance and Environmental Accounting disclosure on Company Financial Performance. Good Corporate Governance in the proxy mechanisms consists of board of commissioners, board of directors, audit committee and institutional ownership. Data was obtained from annual reports of manufacturing companies in the basic industrial and chemical sectors for 2019 - 2021. The total population was 79 companies, using purposive sampling techniques obtained as many 159 samples. Data were analyzed using panel data regression. The research results show that the board of commissioners, board of directors, audit committee and institutional ownership have no effect on the company's financial performance. And also environmental accounting disclosures have no effect on the company's financial performance.]]>
<![CDATA[Pelatihan Design Grafis dan Pengelolaan Keuangan pada Usaha Sablon di Desa Santong ]]>
<![CDATA[Effendy, Lukman]]>;
<![CDATA[Isnaini, Zuhrotul]]>;
<![CDATA[Isnawati, Isnawati]]>
<![CDATA[ https://jurnal.fe.unram.ac.id/index.php/abdimas/about/privacy Vol 5 No 2 (2024): Jurnal Abdimas Independen, November 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/independen.v5i2.1312
<![CDATA[Laporan keuangan memiliki peran krusial dalam keberlangsungan sebuah instansi atau organisasi. Namun, Mitra Pengabdian di Desa Santong menghadapi kendala dalam memahami dan mengimplementasikan modernisasi pelaporan keuangan, khususnya dalam penggunaan Microsoft Excel yang telah dirancang dalam kegiatan pengabdian sebelumnya. Selain itu, perusahaan sablon di Desa Santong juga mengalami kesulitan dalam membuat desain grafis sesuai pesanan konsumen karena kurangnya penguasaan aplikasi desain. Kegiatan pengabdian ini bertujuan untuk memberikan solusi atas permasalahan tersebut dengan mengadakan pelatihan pembuatan laporan keuangan sederhana menggunakan Microsoft Excel serta pelatihan desain grafis menggunakan aplikasi Canva. Metode yang digunakan dalam kegiatan ini adalah simulasi untuk memberikan pengalaman langsung kepada pemilik usaha dalam pencatatan laporan keuangan dan pelatihan penggunaan aplikasi desain grafis. Selain itu, metode tanya jawab juga diterapkan untuk mengevaluasi pemahaman peserta terhadap materi yang disampaikan. Hasil dari kegiatan ini menunjukkan peningkatan pemahaman UMKM Percetakan dan Sablon di Desa Santong mengenai penggunaan Canva untuk desain grafis serta perhitungan harga pokok kaos sablon dan laporan keuangan. Kesimpulannya, kegiatan pengabdian ini berhasil mencapai tujuannya dalam meningkatkan kemampuan pelaporan keuangan dan desain grafis pada UMKM di Desa Santong]]>
<![CDATA[Corporate Social Responsibility dan Kinerja Keuangan: Pandemi Covid 19 Sebagai Variabel Moderasi ]]>
<![CDATA[Effendy, Lukman]]>;
<![CDATA[Isnaini, Zuhrotul]]>;
<![CDATA[Isnawati, Isnawati]]>
<![CDATA[ JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 10 No. 3 (2024): JURNAL SOSIAL EKONOMI DAN HUMANIORA ]]>
Publisher : <![CDATA[Universitas Mataram ]]>
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DOI: 10.29303/jseh.v10i3.673
<![CDATA[This study aims to examine the effect of Corporate Social Responsibility (CSR) on financial performance and the moderating effect of the COVID-19 pandemic on the relationship between CSR and financial performance. The sample for this study was determined using purposive sampling with the criterion of manufacturing companies that disclose CSR. The sample size in this study is 524 company-years. The analysis was conducted using Moderated Regression Analysis with STATA 17 software. The results show that CSR has a positive effect on financial performance, and the COVID-19 pandemic does not moderate the relationship between CSR and financial performance.]]>
