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Determinant of Audit Fee Cahyaningati, Retno; Miqdad, Muhammad; Kustono, Alwan Sri
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 2 (2021): September 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (683.967 KB)

The credibility of financial reports is very important to increase the trust of parties outside the company. Several studies identified audit costing as providing credible evidence that a client's financial condition at risk demands more rigorous audit procedures. This study aims to identify whether Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) have an impact on audit costs. The research data are companies that have been registered in the Corporate Governance Perception Index (CGPI) for the period 2016 to 2018. The study population was 50 companies, while the research sample was 33 companies using a purposive sampling technique. The results of the regression analysis show that CSR does no effect on audit costs, the CSR program carried out and disclosed by the company is not included in the audit of the client's business by the auditor. Thus, the size of the CSR disclosure cannot affect audit costs. Meanwhile, GCG has a positive effect on audit costs. Companies with a good CGPI score can pay more audit fees because they have higher financial standards, so they choose the big four KAP which are more integrated and qualified.

Optimalisasi E-Commerce Dalam Meningkatkan Penjualan UMKM Prabu Jaya Almunium Retno Cahyaningati; Ninik Lukiana; Kasno Kasno; M Wimbo Wiyono; Muhammad Rijalus Sholihin; Deni Juliasari
Indonesia Berdaya Vol 3, No 1: November 2021-January 2022
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2022184

The Covid-19 pandemic has dealt a severe blow to Indonesian MSMEs. The existence of Covid 19 has paralyzed the world economy, including many MSME businesses that have gone out of business. However, there are some MSMEs who benefit. Community Service Activities at MSME Prabu Jaya Almunium try to overcome some of the problems faced due to the impact of the covid 19 pandemic, this requires MSMEs to step more creatively and innovatively so that the sustainability of their business remains stable. Efforts to uncover sales are carried out by increasing the optimization of e-commerce, and financial management assistance so that financial stability is always maintained. The existence of this community service activity has proven to be able to increase sales at Prabu Jaya Aluminum SMEs, and can understand how to do good financial management, they can compile financial reports and apply accounting records on a regular basis, so that company performance can also be measured properly.Pandemi Covid – 19 telah memberikan pukulan telak terhadap UMKM Indonesia. Adanya Covid 19 telah melumpuhkan perekonomian dunia termasuk bisnis UMKM banyak yang gulung tikar. Namun ada beberapa UMKM yang diuntungkan. Kegiatan Pengabdian Masyarakat pada UMKM Prabu Jaya Almunium mencoba untuk mengatasi beberapa permasalahan yang dihadapi karena pandemi covid 19, hal ini menuntut UMKM untuk melangkah lebih kreatif dan inovatif agar berusaha tetap stabil. Upaya peningkapan penjualan yang dilakukan adalah dengan meningkatkan optimalisasi e-commerce,dan pendampingan pengelolaan keuangan agar kestabilan keuangan selalu terjaga. Adanya Kegiatan Pengabdian masyarakat ini terbukti dapat meningkatkan penjualan pada UMKM Almunium Prabu Jaya, serta dapat memahami bagaimana cara melakukan pengelolaan keuangan yang baik, mereka dapat menyusun laporan keuangan dan menerapkan akuntansi secara berkala, sehingga kinerja perusahaan juga dapat diukur dengan baik.

THE EFFECT OF COVID 19 ON COMPANY PERFORMANCE IN MANUFACTURING COMPANIES IN INDONESIA Retno Cahyaningati; Ninik Lukiana; M.Wimbo Wiyono; Kasno Kasno; Muhammad Rizalus Sholihin; Deni Juliasari
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 5 No 1 (2022): January 2022
Publisher : LPPM of NAROTAMA UNIVERSITY

Purpose: This study was conducted to determine and explore the effect of the COVID-19 pandemic on company performance using control variables for sales growth, leverage, and company size in companies listed on the Indonesia Stock Exchange Design/methodology/approach: The study used a population of manufacturing companies listed on the Indonesia Stock Exchange for the quarter/quarter period during 2020. The sample was taken using purposive sampling 148 observation companies matched the research criteria. This study uses secondary data, namely the quarterly/quarterly financial statements of each sample company Findings: The results showed that in testing the partial correlation of the independent variables, namely covid 19 with the control variables of sales growth, leverage and company size has a significant effect on company performance, but the effect was still weak. Partially covid 19 has a significant positive effect on company performance. Partially, sales growth has no significant effect on the company's performance. Partially, leverage has no significant effect on company performance. Partially, company size has a significant positive effect on company performance. Simultaneously, the independent variables of covid 19, sales growth, leverage, and company size significantly affect the performance of manufacturing companies listed on the Indonesia Stock Exchange in 2020. Research limitations/implications: Implikasi teoritis dalam penelitian ini berfokus pada tingkat kinerja perusahaan, Penelitian kami membahas secara konprehensif pengaruh pandemi Covid 19 terhadap kinerja perusahaan. Practical implications: Untuk pelaku bisnis di ASIA diharapkan dapat menemukan solusi terkait adanya ketidakpastian global ini Originality/value: Covid 19 ke kinerja perusahaan dengan pertumbuhan penjualan, leverage, size sebagai variabel kontrol. Paper type: Research paper Keyword: Covid 19, sales growth, leverage, company size, and firm performance.

Analysis of the Relationship Between Corporate Social Responsibility and Good Corporate Governance on Fee Audit and Firm Value Retno Cahyaningati; Muhammad Miqdad; Alwan Sri Kustono
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 5 No 2 (2022): March 2022
Publisher : LPPM of NAROTAMA UNIVERSITY

Purpose : This study aims to determine whether Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) affect audit costs and firm value, and to analyze the mediation relationship between audit costs and firm value. Design/methodology/approach : Data collection through this case is on companies in Indonesia that are listed on the Corporate Governance Perception Index (CGPI) between 2016 and 2018 with 33 firmyears observations. Findings: The results of the path analysis show that CSR has no effect on audit costs, CSR programs carried out and disclosed by the company are not included in the client's business audit by the auditor. The size of the CSR disclosure cannot affect the audit fee. Even though GCG has a positive effect on audit fees, companies with high CGPI scores can pay more audit fees because they have higher financial standards, so they choose the Big four KAP that are more integrated and have quality. Meanwhile, CSR and audit fees do not affect firm value. However, GCG has a significant negative effect on firm value. The analysis of the effect of mediation shows that audit fees cannot mediate between CSR and GCG on firm value. Research limitations/implications: Overall, the audit fee cannot reflect the company's risk which is taken into consideration in making investment decisions. This happens because in investment decisions, investors look more at short-term profits such as daily stock prices and profitability. Practical implications : This research can provide important implications for management and regulators, namely as an alternative in making investment decisions that can increase firm value. Paper type: This research is a development research that tries to analyze the indirect effect, so that researchers have a little difficulty determining the theories used to link the interplay of components that influence each other, so researchers must make an opinion to strengthen this research.

Identification of Human Resources in the Application of SME Technology Riza Bahtiar Sulistyan; Danang Wikan Carito; Retno Cahyaningati; Mokhamad Taufik; Kasno Kasno; Samsuranto Samsuranto
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 1 (2022): March 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i1.799

Small and Medium Enterprises (SMEs) are required to keep up with technological developments. However, in its implementation there are still many obstacles that occur. The purpose of this study is to identify the obstacles that occur for SMEs in implementing technology. This research uses a case study approach by conducting a more in-depth investigation. A total of 396 SMEs identified the obstacles in the application of technology. The results showed that the obstacles found were in the form of factors from owners who did not understand or follow technological developments, age factors, education levels, online promotions were not maximized, few customers, few types of goods, competition, and relatively short age of goods. Technological developments are applied more to the sales system that is carried out online. The main obstacle is the human resource factor owned by business actors, so it must really be overcome to increase the competence of its human resources

Determinant of Audit Fee Retno Cahyaningati; Muhammad Miqdad; Alwan Sri Kustono
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 2 (2021): September 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v11i2.608

The credibility of financial reports is very important to increase the trust of parties outside the company. Several studies identified audit costing as providing credible evidence that a client's financial condition at risk demands more rigorous audit procedures. This study aims to identify whether Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) have an impact on audit costs. The research data are companies that have been registered in the Corporate Governance Perception Index (CGPI) for the period 2016 to 2018. The study population was 50 companies, while the research sample was 33 companies using a purposive sampling technique. The results of the regression analysis show that CSR does no effect on audit costs, the CSR program carried out and disclosed by the company is not included in the audit of the client's business by the auditor. Thus, the size of the CSR disclosure cannot affect audit costs. Meanwhile, GCG has a positive effect on audit costs. Companies with a good CGPI score can pay more audit fees because they have higher financial standards, so they choose the big four KAP which are more integrated and qualified.

The Effect of Current Ratio, Debt to Equity Ratio, Return On Assets, and Net Profit Margin on Profit Growth Anny Widiasmara; Agiesti Kusherawati; Retno Cahyaningati; Ratna Wijayanti Daniar Paramita
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 6 No. 1 (2022): January 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v6i1.831

This study aims to empirically test the effect of the Current Ratio, Debt to Equity Ratio, Return On Assets, and Net Profit Margin on Profit Growth. The population used is the consumer goods sector companies listed on the IDX in 2016-2020. Sample selection using purposive sampling method. The type of data used is secondary data from the 2016-2020 annual report. The hypothesis was tested using descriptive statistical analysis, classical assumption test, multiple linear regression, hypothesis testing and coefficient of determination test using SPSS 23. The results showed that Debt to Equity Ratio and Net Profit Margin had a significant effect on Profit Growth, Current Ratio and Return On Assets did not significant effect on Profit Growth.

Comparisonal Analysis of Health Level Conventional Bank in Indonesia before and during the Covid-19 Pandemic with Using the RGEC Method Suripto Suripto; Victor Prasetya; Retno Cahyaningati
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 6 No. 1 (2022): January 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v6i1.837

The purpose of this study is to analyze whether there is a difference in the health of conventional banks before and during the COVID-19 pandemic using the RGEC approach.This research is a comparative research, to compare the similarities and differences of two or more facts and properties of the object under study based on a certain frame of mind. The data analysis technique in this study is to use the Independent T-Test test.The results showed that the NPL variable had a significant difference with sig. (2-tailed) value 0.00 <0.05, the LDR variable has a significant difference with the sig value. (2-tailed) value 0.00 < 0.05, the ROA variable has a significant difference with the sig value. (2-tailed) of 0.02 < 0.05 And the CAR also has a difference. Which is significant with sig. (2-tailed) value 0.01 <0.05, while the GCG variable does not have a significant difference with sig. (2-tailed) the value is 0.363 > 0.05, and the NIM variable does not have a significant difference with sig. (2-tailed) value 0.058 > 0.05.

PELATIHAN BATIK PAPRING: UPAYA PENINGKATAN EKONOMI MASYARAKAT LINGKUNGAN PAPRING BANYUWANGI Riza Bahtiar Sulistyan; Retno Cahyaningati; Danang Wikan Carito; Mokhamad Taufik; Samsuranto Samsuranto
Conference on Innovation and Application of Science and Technology (CIASTECH) CIASTECH 2022 Transisi Global dalam Mencapai SDGs 2030
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Batik merupakan salah satu ciri khas Indonesia sebagai bentuk warisan budaya. Batik telah mengalami perkembangan dan telah melahirkan berbagai jenis dan juga corak batik yang khas pada setiap daerah. Batik telah menjadi fokus utama beberapa peneliti di beberapa tahun terakhir. Salah satu daerah yang terus berupaya untuk melestarikan budaya daerahnya adalah di Kampoeng Batara, Lingkungan Papring, Banyuwangi. Tujuan dari kegiatan ini adalah untuk peningkatan ekonomi masyarakat lingkungan Papring Banyuwangi melalui kegiatan pelatihan Batik khas Papring Banyuwangi. Metode yang digunakan berupa pendekatan kualitatif. Data diperoleh dari hasil wawancara kepada 15 peserta pelatihan. Indikator yang gunakan berupa pengetahuan, pemahaman, keterampilan cap, keterampilan pewarnaan, dan kreativitas. Hasil menunjukkan bahwa terdapat peningkatan ekonomi masyarakat lingkungan Papring Banyuwangi melalui kegiatan pelatihan Batik khas Papring Banyuwangi. Minat masyarakat yang tinggi dari hasil produksi batik ditunjukkan dari adanya peningkatan penjualan dalam waktu 1 bulan lebih dari 100 lembar. Selain itu, bentuk peningkatan kemampuan masyarakat peserta pelatihan batik telah tercapai dari hasil penilaian sebelum dan sesudah pelatihan. Upaya pelestarian budaya Banyuwangi melalui batik telah tercapai dan mampu meningkatkan pola pikir masyarakat untuk tetap melestarikan budayanya.

Implementation of Management Strategies to Improve Employee Performance at Rural Banks in East Java Fauzan Muttaqiean; Retno Cahyaningati; Ria Meilan
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 2 (2023): September 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i2.1105

The purpose of this research is to find out the importance of implementing management strategies to improve the performance of employees of Rural Banks in East Java. The limitation of the problem is aimed at decision-making human resources at BPRs in East Java, namely commissioners and directors as information sources. Problem solving is done by interactive analysis which includes data collection, data reduction, data presentation, and verification. In this research, the research team prepared questionnaires for interviewees and the results were used for descriptive analysis of employee performance at PT. Rural Banks in East Java. It can be concluded that the management strategy carried out by BPR management, is the approach of humanism, organizational justice, and spiritual leadership, and Organizational Citizenship Behavior as indicators of the process towards optimizing the performance of BPR human resources. All employees are given opportunities proportionally to develop themselves and are involved in the development of employee human resources which are assets and human capital in the company. In general, BPR governance has implemented the principles of Good Corporate Governance.

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