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All Journal Jurnal Siasat Bisnis Kajian Akuntansi CONCEPT Didaktika Religia Jurnal Akademik Pengabdian Masyarakat
Cahyaningsih Cahyaningsih
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Mekanisme Corporate Governance dan Karakteristik Perusahaan terhadap Pengungkapan Tanggungjawab Sosial Cahyaningsih Cahyaningsih; Venti Yustianti Martina
Jurnal Siasat Bisnis Vol. 15 No. 2 (2011)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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AbstractThis study aims to examine the influence of corporate governance mechanisms including an independent board and institutional ownership, and firm characteristics include leverage, price-to-book-value, as well as the size of the disclosure of corporate social responsibility. This study uses 52 companies listed on the Indonesia Stock Exchange during the years 2007-2008 as sample. The results show that simultaneous variables such as independent board, institutional holdings, leverage, price-to-book-value, and size have a significant effect on the disclosure of corporate social responsibility. With determination coefficient (R2) shows that inpendent variables can explain the dependent variable of 18.4%, while the rest of 81.6% influenced by other factors. Based on partially test results show that the independent board and leverage have no significant negative effect and institutional ownership and size are not significant positive effect, while the price-to-book-value has significant positive effect on the disclosure of corporate social responsibility.Keyword: corporate governance, firm characteristics, corporate social responsibility.AbstrakPenelitian ini bertujuan untuk mengkaji pengaruh mekanisme corporate governance yang meliputi dewan komisaris independen dan kepemilikan institusional, serta karakteristik perusahaan yang meliputi leverage, price-to-book-value, serta size terhadap pengungkapan Tanggungjawab sosial (social responsibility). Sampel penelitian berjumlah 52 perusahaan yang terdaftar di Bursa Efek Indonesia selama tahun 2007-2008. Hasil pengujian empiris menunjukkan bahwa secara simultan variabel dewan komisaris independen, kepemilikan institusional, leverage, price-to-book-value, serta size berpengaruh signifikan terhadap pengungkapan Tanggungjawab sosial. Koefisien determinasi (R2) menunjukkan bahwa variabel independen dapat menjelaskan variabel dependen sebesar 18,4%, sedangkan sisanya sebesar 81,6% dipengaruhi oleh faktor lain. Berdasarkan pengujian secara parsial menunjukkan hasil bahwa dewan komisaris independen dan leverage berpengaruh negatif tidak signifikan serta kepemilikan institusional dan size berpengaruh positif tidak signifikan, sedangkan price-to-book-value berpengaruh positif signifikan terhadap pengungkapan Tanggungjawab sosial.Kata kunci: corporate governance, karakteristik perusahaan, corporate social responsibility
THE USE OF CORE MODEL OF LEARNING IN IMPROVING STUDENTS’ READING COMPREHENSION ABILITY Cahyaningsih Cahyaningsih; Dede Rosyadi ZA
Concept : Community Concern for English Pedagogy and Teaching Vol 4 No 1 (2018): January - June 2018
Publisher : Program Studi Pendidikan Bahasa Inggris, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Muhammadiyah Cirebon

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The objectives of the research are to know how to implement of CORE model of learning in teaching reading comprehension ability and to find out the improvement of students in reading comprehension by using CORE model of learning. The subject of the study was the second grade students of SMPN 1 Jatibarang, Indramayu which consists of 31 students. The data of this research was collected by giving the pre-test and post-test. The data analyzed using statistical formula percentage technique. The result of the data analysis could be seen from the result of the post-test both in cycle 1 and cycle 2. The mean of the pre-test was 64.27, whereas the mean of post-test of cycle 1 was 75.21 while the mean of the post test of cycle 2 was 79.06. It indicated that the post-test score in cycle 2 is higher than in cycle 1. So, it could be concluded that the students who were taught by using CORE model of learning have a better achievements than before. Key Words: Reading Comprehension, Teaching Reading, Core model of learning
Analisis Faktor-faktor yang Meningkatkan Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Pada Perusahaan Sektor Infrastruktur, Utilitas & Transportasi yang Terdaftar di BEI Periode 2012-2016) Lulu Luqiana; Cahyaningsih Cahyaningsih; Djusnimar Zultilisna
Kajian Akuntansi Volume 19, No.2, 2018
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v20i1.3813

Abstract

Laporan keuangan menggambarkan kondisi keuangan dan hasil usaha suatu perusahaan pada saat tertentu atau jangka waktu tertentu. Sesuai dengan tujuannya, laporan keuangan menyediakan informasi keuangan yang bermanfaat untuk membantu pengambilan keputusan ekonomi. Maka laporan keuangan sebagai sebuah informasi akan bermanfaat apabila disampaikan tepat waktu. Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan, struktur kepemilikan publik, dan opini audit terhadap ketepatan waktu penyampaian laporan keuangan perusahaan. Populasi dalam penelitian ini adalah perusahaan sektor infrastruktur, utilitas & tranportasi yang terdaftar di BEI periode 2012 hingga 2016. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling dan diperoleh 36 perusahaan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi. Hasil penelitian menunjukkan bahwa secara simultan profitabilitas, ukuran perusahaan, struktur kepemilikan publik dan opini audit memiliki pengaruh signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Secara parsial, Profitabilitas dan struktur kepemilikan berpengaruh negatif namun tidak signifikan terhadap ketepatan waktu penyampaian laporan keuangan. Ukuran dan opini berpengaruh positif dan signifikan terhadap ketepatan waktu penyampaian laporan keuangan.
Implementation of Local Content on Al-Quran Learning in Public Schools Cahyaningsih Cahyaningsih
Didaktika Religia Vol. 5 No. 2 (2017): December
Publisher : Postgraduate Program, State Islamic Institute (IAIN) Kediri, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1032.364 KB) | DOI: 10.30762/didaktika.v5i2.863

Abstract

This article discusses the implementation of local content learning to read al-Quran in public schools. One aspect of religious education that received less attention is the education of reading the Qur'an. In general, parents are more focused on general education, as a first step is to teach and introduce children to the literacy education of the Qur'an. This study is focused on learning materials local content of reading al-Qur'an in State Junior High School (SMPN) 2 Kasembon Malang regency, revealing the purpose of learning, learning methods, and evaluation used. The approach of this study is qualitative and the type of research is a case study, and the location of research in SMPN 2 Kasembon Malang regency. The data were collected by observation, interview and documentation. The results of this study reveals that the material of learning local content to read write al-Qur'an in SMPN 2 Kasembon Malang Regency is the material reading, writing and application of tajwid. The purpose of learning is to produce students who are able to read al-Qur'an according to the rules of tajwid, improve and implement the values contained in the Qur'an, and can face all challenges, obstacles, and changes that arise in the life of the community. Methods used include lecture, reading, writing, memorizing, assignment, modeling, and story. Meanwhile, the evaluation of learning that is used is replication of practice, daily test, assignment, mid semester or semester test.
PENGEMBANGAN DAN SOSIALISASI PENGGUNAAN APLIKASI BERBASIS ZERO BASED BUDGETING UNTUK INDUSTRI SEKTOR PARIWISATA DAN HOSPITALITY Sita Deliyana Firmialy; Cahyaningsih Cahyaningsih; Ismaya Adriyanti
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 5 (2025): September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i5.6399

Abstract

The tourism and hospitality industry is a strategic sector that contributes significantly to regional economic growth. However, Micro, Small, and Medium Enterprises (MSMEs) in this sector still face substantial challenges in financial management, ranging from limited financial literacy and inefficient budget utilization to the lack of digital technology adoption. These issues result in low operational efficiency and weak business competitiveness. To address these challenges, this community service research developed an Android-based application by adopting the Zero-Based Budgeting (ZBB) and Zero Based Modeling (ZBM) approaches. Android was chosen as the initial development platform, as it is the most widely used and accessible system among MSMEs in Indonesia. The main features of the application include zero-based budgeting, daily transaction recording, automated financial reporting, budget utilization notifications, and educational modules on ZBB/ZBM concepts. The development process was carried out through a participatory approach in collaboration with MSME partners in Bandung Regency (West Java) and Luwu Regency (South Sulawesi). The research methodology combined the ZBB application development framework for the tourism sector, the systematic waterfall model, and the analysis–design–implementation principles in digital application development. Preliminary testing results indicate that the Android application successfully improves financial understanding, facilitates budget planning, and enables MSMEs to monitor cash flow in real time. Thus, the application functions not only as a financial recording tool but also as a digital learning medium that strengthens the sustainability and competitiveness of hospitality MSMEs in the era of digital transformation.
Co-Authors Djusnimar Zultilisna Ismaya Adriyanti Lulu Luqiana Sita Deliyana Firmialy Venti Yustianti Martina ZA, Dede Rosyadi