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All Journal Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Akuntansi AKTIVA International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Economics, Business and Innovation Research
Wahidatul Husnaini
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Corporate Social Responsibility (CSR) dan Reputasi Perusahaan Wahidatul Husnaini; Elin Erlina Sasanti; Susi Retna Cahyaningtyas
Jurnal Aplikasi Akuntansi Vol 2 No 2 (2018): Jurnal Aplikasi Akuntansi, April 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.297 KB) | DOI: 10.29303/jaa.v2i2.22

Abstract

Unethical and irresponsibilty behaviour has recently led to an increasing popularity of Corporate Social Responsibility (CSR) worldwide. CSR is considered not only focusing on the right business but also emphasizing the business responsibility for dynamic environmental change. The reputation of companies that engage in CSR activities will likely improve in the eyes of stakeholders as stakeholders obtain information regarding the company's activities or products presented in the CSR report, which in turn could indirectly affects the reputation. This study aims to analzye whether the CSR activities carreid out by the company will improve reputation. Research sample consists of 36 non banking and financial institution company listed in Indonesian Stock Exchange (BEI) period 2013-2015 who was declared as winner of Sustainability Report Award (SRA) 2016. The result of hypothesis testing based on simple linear regression indicate that CSR has negative effect to company reputation.
PENGARUH FAKTOR KEUANGAN TERHADAP KEPUTUSAN PELAPORAN KEUANGAN DAN PELAPORAN PAJAK Wahidatul Husnaini; Susi Retna Cahyaningtyas; Lukman Effendy
Jurnal Riset Akuntansi Vol 15 No 2 (2016): Jurnal Riset Akuntansi, Desember 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v15i2.10

Abstract

This study emphasizes on one of the management strategies, by accessing whether a company would have a propensity toward the financial reporting or tax reporting. In addition, the study also aims to examine the various factors of corporate finance activities as a source of differences in weighing the financial reporting or tax reporting. These variables are short-term debt, long-term debt, cash deficits and the ability to access capital markets. This study focused on manufacturing companies listed in Indonesia Stock Exchange during 2012 - 2014. Sample was determined based on the purposive sampling method and as a result, this study obtained 66 units of observations. Hypothesis testing based on logit regression showed that (1) 51.5% of companies choose financial reporting above tax reporting while 48.5% chose tax reporting above financial reporting. (2) Long-term debt has negative influence on decisions of financial reporting or tax reporting. Companies with high long-term ratio tend to make aggressive tax reporting for interest expense is deductible expense. (3) Three independent variables such as short-term debt, financing deficit and access to capital markets has no influence the decision of financial reporting or tax reporting. Keywords: short-term debt, long-term debt, financing deficit, access to capital markets, reporting decision.
Greenhouse Gas Emission Disclosure and Company Size on Operational Performance Zuhrotul Isnaini; Lukman Effendy; Wahidatul Husnaini
International Journal of Economics, Business and Innovation Research Vol. 4 No. 02 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

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

Abstract

This study aims to examine the effect of Greenhouse gas emissions (GHG) and firm size on operation performance. The sample for this study was determined using purposive sampling with the criterion of manufacturing companies that disclose GRK. There were 37 sample companies for 3 years, namely 2019-2020. This study uses multiple regression using SPSS 26. The results of this study found that the disclosure of greenhouse gas emissions did not affect the operation performance but the size of the company affected the operation performance. The results of this study are expected to add to the literature and can be used by stakeholders who need this information as material for decision.
PROFITABILITY AND TAX AVOIDANCE: THE MODERATING EFFECT OF INDEPENDENT COMMISSIONERS Azizi Rosida; Wahidatul Husnaini
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 3 (2024): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i3.266

Abstract

This research aims to empirically test the effect of profitability on tax avoidance, which independent commissioners moderate. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The sample in this study was determined using a purposive sampling technique, which resulted in 485 observations. The research method used in this research is quantitative. Moderated Regression Analysis (MRA) tests the interaction effect of moderating variables. The research results show that profitability does not affect tax avoidance. Independent Commissioners cannot moderate the relationship between profitability and tax avoidance. The results of this study were unable to confirm agency theory. The limitation of this research is that not all hypotheses are supported. Further research can use measurements and other variables that influence tax avoidance.
POTRET PRAKTIK AKUNTANSI ASET BIOLOGIS BERDASARKAN PSAK 241 PADA UMKM PETANI BIBIT Mawadatullaela; Rini Ridhawati; Wahidatul Husnaini
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10425

Abstract

This study aims to analyze the application of biological asset accounting in micro, small, and medium enterprises (MSMEs) of seedling farmers based on PSAK 241. This study was conducted in Batu Kumbung Village, West Lombok, using qualitative methods. The data collection technique used was in-depth interviews with farmers and MSME owners. The data were analyzed using the Miles and Huberman model. The results of the study found that in terms of the recognition and measurement of biological assets, they were essentially carried out in accordance with PSAK 241 because farmers had control over the plants and their potential economic benefits, and used fair value to measure the value of their biological assets. In terms of disclosure and presentation of biological assets, farmers have not prepared formal financial statements that explicitly disclose their biological assets, either in terms of quantity, value, or information about the measurement methods used. As a result, biological assets such as plant seeds are not reflected in the statement of financial position, either as current or non-current assets, and are not classified based on age or growth stage.
KONSEKUENSI MANAJEMEN LABA, TATA KELOLA DAN TANGGUNGJAWAB SOSIAL TERHADAP REPUTASI PERUSAHAAN Susi Retna Cahyaningtias; Wahidatul Husnaini; Elin Erlina Sasanti; Lukman Effendy; Robith Hudaya
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 Wahidatul Husnaini; Susi Retna Cahyaningtyas; Sapto Hendri BS; Rahmi Sri Ramadhani; Indria Puspitasari Lenap
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 Wahidatul Husnaini; Susi Retna Cahyaningtyas; R. Sapto Hendri B. S.
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 Susi Retna Cahyaningtyas; Wahidatul Husnaini; Zuhrotul Isnaini
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.
Co-Authors Azizi Rosida Cahyaningtyas, Susi Retna Elin Erlina Sasanti Lenap, Indria Puspitasari Lukman Effendy Lukman Effendy Mawadatullaela R. Sapto Hendri B. S. Rahmi Sri Ramadhani Rini Ridhawati Robith Hudaya Sapto Hendri BS Susi Retna Cahyaningtias Zuhrotul Isnaini