Article Per Year (5 Year)
p-Index From 2020 - 2025
4.632
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Indonesia MEDIA EKONOMI & TEKNOLOGI INFORMASI Juara: Jurnal Riset Akuntansi Jurnal Penelitian Ekonomi dan Bisnis AKSES: Jurnal Ekonomi dan Bisnis Proceeding SENDI_U Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Riset Terapan Akuntansi Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Jurnal Ekuivalensi Jurnal Akademi Akuntansi (JAA) Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Program Kemitraan dan Pengabdian Kepada Masyarakat Jumat Ekonomi: Jurnal Pengabdian Masyarakat Jurnal Akuntansi dan Audit Syariah (JAAIS) Empowerment: Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Abdi Dharma Masyarakat Jurnal Informatika: Jurnal Pengembangan IT El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam E-Amal: Jurnal Pengabdian Kepada Masyarakat Journal of Ekonomics, Finance, and Management Studies
Hayu Wikan Kinasih
Universitas Dian Nuswantoro
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Transportation Veterinary Other

Published : 32 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 32 Documents
Search

 1   2   3   4 
PENGARUH PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP MARKET VALUE ADDED DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan yang termasuk dalam peringkat CGPI 2009-2011) Kinasih, Hayu Wikan
MEDIA EKONOMI & TEKNOLOGI INFORMASI Vol 21, No 2 (2013): MEDIA Ekonomi & Teknologi Informasi
Publisher : MEDIA EKONOMI & TEKNOLOGI INFORMASI

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

Abstract

Corporate Social Responsibility or known as CSR, is a corporate activity to response what the the stakeholders have done to the company. Company’s hope that the stakeholder will give a positive responses  through CSR that showed in company’s financial performance. According to Stern Steward, Market Value Added (MVA) is the best tools to measure company’s financial performance. MVA shows how much values does the company created. The aim of this research is to test if  Good Corporate Governance (GCG) would increase the relationship between CSR and MVA. The research sample was Governance Perception Indeks (CGPI) participants held by IICG (The Indonesian Institute for Corporate Governance)  from 2009  to 2011. Use some criteria, there are 40 companies choosen as a sample. From the research that the writer do through the model that use MRA (Market Regression Analysis), GCG that measure with CGPI score, was not  provided as a moderating variable. The significance level of the interaction variable (CSRI * CGPI) is >0,05 that is 0,569.  Adjusted R2 as determinating variable shows 11% which means that CSRI, CGPI and lnCSR_CGPI variable could explain dependent variable lnMVA with the total 11%, and 89% remaining was explained by another variable outside the model.
Pengaruh Pengungkapan Tanggung Jaab Sosial Perusahaan Terhadap Market Value Added Dengan Good Corporate Governance Sebagai Variabel Moderasi Kinasih, Hayu Wikan
JURNAL PENELITIAN EKONOMI DAN BISNIS Vol 21, No 2 (2013): MEDIA Ekonomi & Teknologi Informasi
Publisher : Universitas Dian Nuswantoro Semarang

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

Abstract

Corporate Social Responsibility or known as CSR, is a corporate activity to response what the the stakeholders have done to the company. Company’s hope that the stakeholder will give a positive responses  through CSR that showed in company’s financial performance. According to Stern Steward, Market Value Added (MVA) is the best tools to measure company’s financial performance. MVA shows how much values does the company created. The aim of this research is to test if  Good Corporate Governance (GCG) would increase the relationship between CSR and MVA. The research sample was Governance Perception Indeks (CGPI) participants held by IICG (The Indonesian Institute for Corporate Governance)  from 2009  to 2011. Use some criteria, there are 40 companies choosen as a sample. From the research that the writer do through the model that use MRA (Market Regression Analysis), GCG that measure with CGPI score, was not  provided as a moderating variable. The significance level of the interaction variable (CSRI * CGPI) is >0,05 that is 0,569.  Adjusted R2 as determinating variable shows 11% which means that CSRI, CGPI and lnCSR_CGPI variable could explain dependent variable lnMVA with the total 11%, and 89% remaining was explained by another variable outside the model. Keywords : Corporate Social Responsibility (CSR), Market Value Added (MVA), Good Corporate Governance (GCG)
PERAN DOSEN PEMBIMBING DALAM LULUS TEPAT WAKTU MAHASISWA : STUDY PADA MAHASISWA AKUNTANSI UNIVERSITAS X Kinasih, Hayu Wikan; Prajanto, Agung; Sartika, Mila
Proceeding SENDI_U 2021: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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

Abstract

Skripsi merupakan salah satu cara yang ditetapkan sebagai syarat kelulusan bagi mahasiswa di berbagai perguruan tinggi di Indonesia. Dalam penyusunannya tidak jarang mahasiswa yang mengerjakannya hanya sebagai syarat formal kelulusan,sehingga ada kecenderungan bagi mahasiwa untuk mengerjakan dengan menyalin dari yang sudah ada sehingga indikasi plagiatisme tidak dapat dihindari. Keadaan seperti ini menjadikan peran dosen pembimbing sangatlah penting dalam memotivasi mahasiswanya untuk membuat sebuah karya tulis yang baik. Penelitian ini mengambil sample pada mahasiwa tingkat akhir Program Studi Akuntansi di Universitas X. Penelitian ini mencoba memberikan analisis mengenai bagaimana peran dosen pembimbing dalam mendukung lulus tepat waktu mahasiswa. Hasil pengujian yang dilakukan terhadap 91 sample mahasiswa diperoleh hasil bahwa, kompetensi dan motivasi dosen berpengaruh terhadap lulus tepat waktu mahasiswa, sedangkan kedisiplinan dan kepribadian tidak berpengaruh. Hasil penelitian ini penting dalam rangka untuk mengevaluasi peran serta dosen dalam meningkatkan lulus tepat waktu mahasiswa.
PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, DAN UKURAN PERUSAHAAN : PENGARUHNYA TERHADAP MANAJEMEN LABA Paramita, Candra; Kinasih, Hayu Wikan
Proceeding SENDI_U 2021: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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

Abstract

Praktik manajemen laba dainggap sebagai sebuah intervensi oleh manajemen pada saat proses menyusun laporan keuangan bagi kepentingan pihak eksternal dengan cara menambah, mengurangi, atau meratakan laba. Tujuan penelitian ini menguji pengaruh perencanaan pajak, beban pajak tangguhan, dan ukuran perusahaan terhadap praktik manajemen. Populasi mencakup seluruh perusahaan sektor pertambangan yang tercatat di Bursa Efek Indonesia tahun 2015-2019. Sample dipilih dengan menggunakan Purposive sampling dan diperoleh sampel sebanyak 14 perusahaan, dengan jumlah 70 observasi selama 5 tahun. Analisis data untuk membuktikan adanya pengaruh dilakukan dengan menggunakan metode analisis regresi linier berganda.. Hasil penelitian membuktikan bahwa perencanaan pajak berpengaruh terhadap praktik manajemen laba sedangkan beban pajak tangguhan dan ukuran perusahaan tidak berpengaruh terhadap praktik manajemen laba.
Implementasi E-Market Usaha Mikro, Kecil dan Menengah (UMKM) Desa Selojari, Klambu, Grobogan untuk Meningkatkan Pemasaran dan Penjualan Online Susanto, Ajib; Sari, Christy Atika; Kinasih, Hayu Wikan; Haqikal, Hafidz
Join Vol. 2 No. 1 (2021): September 2021
Publisher : Program Studi Informatika Fakultas Teknik dan Informatika

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

Abstract

Kondisi klasik yang dialami penggerak Usaha Mikro, Kecil dan Menengah (UMKM) dari dalam yaitu permodalan, sumberdaya manusia, dan minim jaringan bisnis, sedang dari luar adanya competitor, infrastuktur pemasaran dan penjualan produk serta dampak dari pasar bebas. Sehinga jangkaun untuk pemasaran produk dan penjualan masih sebatas lingkungan sekitar dan informasi dari orang per orang yang sudah membeli produk, mengikuti bazar dan berbagai event yang tiada pasti pelaksanaanya. E-Market yang dikembangkan dengan nama E-Selojari mengadopsi proses Plan, Do, Check and Act (PDCA) dengan rangkaian kegiatan yaitu melakukan perencanaan, pengerjaan E-Market, evaluasi pelaksanaan dan melakukan tindak lanjut dari evaluasi yang dihasilkan. Hasil implementasi E-Market yaitu terwujudnya aplikasi E-Selojari berbasis web yang mampu menjadi alternatif wadah/media untuk melakukan pemasaran dan penjualan secara online. Dengan adanya E-Selojari memudahkan UMKM desa Selojari yang sudah memiliki produk jadi dapat melakukan proses pemasaran dan penjualan dengan jangkauan tanpa batas dan akan dikenal oleh masyarakat luas.
Corporate Social Responsibility, Profitabilitas dan Ukuran Perusahaan: Sebuah Hubungan Dependensi Kinasih, Hayu Wikan; Isthika, Wikan; Amartiwi, Tita Fi’lia
Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 1 (2021): June 2021
Publisher : Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (667.725 KB) | DOI: 10.28918/jaais.v2i1.4098

Abstract

This study aims to examine the influence of profitability and company size onCorporate social Responsibility (CSR). CSR measurements are carried out using theCSR costs incurred by the company. The object of research is manufacturingcompanies listed on the IDX in 2016-2019. By using purposive sampling, weobtained 140 observations. To prove whether there is an influence betweenprofitability and company size on CSR, multiple linear regression analysis is used.The test results show that profitability and company size have an effect on CSR
PENGUKURAN KUALITAS PERBANKAN SYARIAH SEBAGAI UPAYA DALAM PENINGKATAN KESETIAAN NASABAH Hayu Wikan Kinasih; Wikan Isthika; Melati Oktafiyani
Jurnal Akuntansi Indonesia Vol 8, No 1 (2019): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.8.1.75-88

Abstract

The banking industri in Indonesia is growing rapidly nowadays. To support their operating system, the banking industriapplies dual-banking system. It is a system where banking serves two kinds of service to the society, that is conventional and sharia.The dual-banking system aim to give them an alternative choice of banking service so that it will increase the growth of financing in the national economic sector. The more customer of theIslamic bank, the more financing activity can be done. As a new comer in the banking industri, Islamic bank should compete with the incumbent of this industri, that is conventional bank. The important aspect to compete with the competitor is service quality. Furthermore, with the high satisfaction and trust of customers on the service of the Islamic bank, the more they will recommend to the society for having a transaction in Islamic bank so that it will help the growth of Islamic banks. This study learns about the customer’s assessment of the service quality of Islamic banks in Indonesia. Data were obtained randomly using a questionnaire instrument that adopted from the research of Siddiqi and Amin. The result of this research that analyzed using an ordinary least square model (OLS) shows that the variable of service quality and customer satisfaction significantly effect on customer loyalty of Islamic banks.
Peran Moderasi Corporate Social Responsibility Pada Return on Equity dan Net Profit Margin Terhadap Harga Saham Handini Ayu Absari; Hayu Wikan Kinasih
Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v11i2.2838

Abstract

This study aims to determine whether there is an effect of Return On Equity (ROE) and Net Profit Margin (NPM) on stock prices, moderated by the Corporate Social Responsibility (CSR). The object of this study are companies listed on the Indonesia Stock Exchange (IDX) that use the GRI index over the period 2017 to 2019 to disclose their sustainability reports. By using purposive sampling, this study obtained 34 companies as sample, with the number of observation as much as 102 data. Data were analyzed using moderated regression analysis. The results of this study prove that ROE and NPM has a significant effect on stock prices and CSR proven in moderating the relationship between ROE and NPM on stock prices.
KETERKAITAN ANTARA CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA : SEBUAH PERSPEKTIF TEORI AGENCY Hayu Wikan Kinasih; Melati Oktafiyani; Lenni Yovita
Jurnal Penelitian Ekonomi dan Bisnis Vol 3, No 2 (2018): Jurnal Penelitian Ekonomi dan Bisnis
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v3i2.2303

Abstract

Studi ini bertujuan menguji pengaruh Corporate Social Responsibility (CSR) dengan indikator indeks Global Reporting Initiative (GRI) G4 terhadap manajemen laba dengan proksi discretionary accruals; variabel kontrol leverage, size dan ROA. Sampel yang digunakan sebanyak 23 perusahaan pertambangan yang terdaftar pada Bursa Efek Indonesia pada kurun waktu 2011 – 2015. Berdasarkan hasil pengujian regresi linier berganda menunjukkan bahwa tidak terdapat pengaruh antara CSR dengan manajemen laba, begitu juga dengan leverage dan size. Sedangkan variabel ROA menunjukkan adanya pengaruh signifikan terhadap manajemen laba.Kata Kunci : Corporate Social Responsibility; Manajemen Laba; Discretionary Accruals; Leverage; Size; ROA
Pelatihan Pengelolaan Keuangan Rumah Tangga Mikro Pada Ibu-Ibu PKK Dengan Metode “COPLO” Hendri Hermawan Adinugraha; Nafilah Nafilah; Ferida Rahmawati; Mila Sartika; Wikan Isthika; Hayu Wikan Kinasih; Melati Oktafiyani
Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol 3 No 1 (2022): April
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimas_ekon.v3i1.2340

Abstract

The training program for micro-household financial management for peer-to-peer women using the “COPLO” method aims to provide explanations to PKK mothers about the urgency of planning and managing micro household finances, providing explanations to PKK mothers about the allocation of posts micro household finances that must be spent every month, starting from various sources of income to expenditure items, and providing training on the COPLO (Commitment to Envelope) method to make it easier for PKK mothers in managing micro household financial conditions every month . The results show that this program is very relevant to the conditions of partner needs in the field and can be implemented according to the planned event rundown. Based on the results of the evaluation of 30 participants who have participated in this activity, it can be concluded that there were 20 pre-activity people (66.67%) PKK RT. 05/06 women did not carry out directional financial management, and did not make an allocation of expenditure items each month. 90% of participants did not know about the COPLO (Commitment to Envelope) method related to household financial management. After the activity, the training participants began to understand the importance and benefits of allocating monthly expenditure items using the COPLO method, and participants began to try to apply the COPLO method for household financial management.
Co-Authors Agung Prajanto Agung Prajanto Ajib Susanto Amartiwi, Tita Fi’lia Anna Sumaryati Antika, Rindi Bambang Minarso, Bambang Budiarti, Dinar Christy Atika Sari Cinantya Paramita Dedi Kurniadi Dewi Pergiwati Dwi Eko Waluyo Dwiarso Utomo Fauzi Adi Rafrastara Ferida Rahmawati Handini Ayu Absari Haqikal, Hafidz Hendri Hermawan Adinugraha Hermawan Triono Imang Dapit Pamungkas Izna Baroroh Izna Baroroh Kamil, Bilqis Ratulia Khoirul Fuad, Khoirul Kusni Ingsih Lenni Yovita Listiana Laelisakdiyah, Ana Machmuddah, Zaky Manuari, Ida Ayu Ratih Melati Oktafiyani Mila Sartika Mila Sartika Mila Sartika, Mila Muhammad Fadil Laduny Nadaredo, Salsa Haliza Nafilah Nafilah Ni Putu Yuria Mendra Nohan, Rajendra Paramita, Candra Paramita, Cinantya Pergiwati, Dewi Ramdhania, Diasya Zulfa Rayi Hidayati Retno Indah Hernawati Retno Indah Hernawati Ririh Dian Pratiwi Ririh Dian Pratiwi Rizza Hardiyanti Rukmana Saputro, Dian Festiana Hadi Wikan Isthika Wikan Isthika Wikan Isthika, Wikan Wikan Istika Wulansari, Novita Fitrianika