Article Per Year (5 Year)
p-Index From 2020 - 2025
1.152
P-Index
This Author published in this journals
All Journal Jurnal Bisnis Dan Kajian Strategi Manajemen Akbis: Media Riset Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) TOFEDU: The Future of Education Journal
Cut Sri Firman Hastuti
Universitas Teuku Umar
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
PENGARUH ARUS KAS BEBAS, ARUS KAS OPERASI, KEPEMILIKAN MANAJERIAL, LEVERAGE KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA CUT SRI FIRMAN
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 3 Nomor 1 Tahun 2019
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.776 KB) | DOI: 10.35308/akbis.v0i0.1017

Abstract

Abstract: The objective of this study was to test the influence of free cash flow, operating cash flow, managerial ownership, financial leverage, and firm size on earnings management at manufacturing firms registered in the Indonesian Stock Exchange in 2012-2016. The study was aimed at testing hypotheses. The sample was selected by using a purposive sampling technique, resulting in the selection of 106 firms. The data were obtained from annual report and analyzed by using panel data regression. The study result shows that the free cash flow and operating cash flow, financial leverage influenced the earnings management, while managerial ownership, firm size did not influence the earnings management. Keywords: Earnings Management, Free Cash Flow, Operating Cash Flow, Financial Leverage, Managerial Ownership, and Firm Size Abstrak: Penelitian ini bertujuan untuk menguji pengaruh arus kas bebas, arus kas operasi, kepemilikan manajerial, leverage keuangan, dan ukuran perusahaan terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2012-2016. Jenis penelitian yang digunakan adalah pengujian hipotesis. Sampel yang dipilih menggunakan purposive sampling yaitu sebanyak 106 perusahaan. Data diperoleh dari laporan tahunan dan dianalisis menggunakan metode analisis regresi data panel. Hasil penelitian menunjukkan bahwa arus kas bebas dan arus kas operasi, leverage keuangan berpengaruh terhadap manajemen laba, sedangkan kepemilikan manajerial, ukuran perusahaan tidak berpengaruh terhadap manajemen laba. Kata Kunci: Manajemen Laba, Arus Kas Bebas, Arus Kas Operasi, Kepemilikan Manajerial, Leverage Keuangan, dan Ukuran Perusahaan
PENGARUH KEPEMILIKAN KAS TERHADAP MANAJEMEN LABA RIIL DENGAN KONEKSI POLITIK SEBAGAI VARIABEL MODERASI Ikhsan Ikhsan; Faisal Faisal; Cut Sri Firman Hastuti
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 5 Nomor 1 Tahun 2021
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v5i1.3652

Abstract

This study aims to provide evidence of the extent of cash holding ability in influencing real earnings management while also calculate the role of political connections as a moderating variable in companies listed on the Indonesia Stock Exchange in 2017 and 2018. This analysis is also supported by several control variables including profitability, company size, sales growth, and leverage. The sample selection method used in this study is purposive sampling in order to get a sample of 710 companies on the Indonesia Stock Exchange in 2017 and 2018. The analysis technique used is a technical analysis with a moderating regression analysis. Cash ownership is measured using the logarithm of the proportion of cash and cash equivalents with net assets, while net assets are measured by total assets minus cash and cash equivalents. Real earnings management (REM) is measured by calculating the number of Abnormal Cash Flow from Operations (Ab_CFO) plus Abnormal Discretionary Expenses (Ab_DEXP) and Abnormal Production Cost (Ab_PROD). While the disclosure of political connections is measured using a categorical scale (dummy). Based on the results of the regression test that has been done, cash holding has a positive and significant effect on real earnings management. Meanwhile, political connections do not affect real earnings management and political connections moderate the effect of cash holding on real earnings management. This study also provides information that disclosure of political connections can moderate the effect of cash holding on real earnings management appropriately in the entire sample studied. Keywords : Cash Holding, Real Profit Management, Political Connections, Profitability, Company Size, Sales Growth, and Leverage. 
OPTIMALISASI PEMANFAATAN DANA DESA UNTUK USAHA TANI DALAM MEWUJUDKAN DESA MANDIRI DI DESA LUENG BARO KECAMATAN SUNGAI MAS KABUPATEN ACEH BARAT Sara Yulis; Cici Darmayanti; Ikhsan Ikhsan; Cut Sri Firman Hastuti
Jurnal Bisnis Dan Kajian Strategi Manajemen Vol 6, No 2 (2022): JURNAL BISNIS DAN KAJIAN STRATEGI MANAJEMEN
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jbkan.v6i2.6206

Abstract

The highest amount of village funds in Lueng Baro Village is in 2021 at Rp. 1,006,174,231,- where the funds are used for other fields such as the village government of Rp. 424,174,226, - the area of gampong development is Rp. 443,220,000, - in the field of community development, amounting to Rp. 39,550,000, - in the field of community empowerment of Rp. 111.900.000,- and the field of disaster management is Rp. 47.330.000,-. The purpose of this study was to determine the efforts made by the local government to optimize village funds in the agricultural sector. This type of research is qualitative using interview guidelines. The number of samples or informants in this study were 8 people. Based on the results of the research that has been carried out, it is obtained that the Efforts made by the Regional Government for Optimizing Village Funds in the Agriculture Sector to realize an independent village is that the village government supports it is to help make proposals for farmer groups and letters needed by farmers to get assistance from other parties such as the local government agency. agriculture for agricultural assistance. Provide village fund assistance for agriculture. Furthermore, the village independence of the farming community is good, although it is not fully independent. However, they no longer depend entirely on government assistance to run their agriculture, they work on their own to meet their agricultural needs and work together to build agricultural roads.
PENGARUH NON-DEBT TAX SHIELDS DAN KARAKTERISTIK PERSONAL CHIEF EXECUTIVE OFFICER TERHADAP FINANCIAL LEVERAGE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA DIANA, ERIKA; Hastuti, Cut Sri Firman
Akbis: Media Riset Akuntansi dan Bisnis Jurnal AKBIS Volume 3 Nomor 1 Tahun 2019
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.717 KB) | DOI: 10.35308/akbis.v0i0.1018

Abstract

Abstract: This study aims to examine the effect of non-debt tax shields and personal characteristics of the chief executive officer on final leverage on manufacturing companies listed on the Indonesia stock exchange in 2013-2017. The type of research used is hypothesis testing. The sample chosen using purposive sampling is as many as 70 companies. Data obtained from annual reports and analyzed using multiple linear regression analysis methods. The results of the study show that non-debt tax shields affect financial leverage, while the gender chief executive officer, experience of the chief executive officer has no effect on financial leverage. Keyword: Financial Leverage, Non-Debt Tax Shields and Character Personal Chief Executive Officer Abstrak: Penelitian ini bertujuan untuk menguji pengaruh non-debt tax shields dan karakteristik personal chief executive officer terhadap finalcial leverage pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2013-2017. Jenis penelitian yang digunakan adalah pengujian hipotesis. Sampel yang dipilih menggunakan purposive sampling yaitu sebanyak 70 perusahaan. Data diperoleh dari laporan tahunan dan dianalisis menggunakan metode analisis regresi linear berganda. Hasil penelitian menunjukkan non debt tax shields berpengaruh terhadap financial leverage, sedangkan gender chief executive officer, pengalaman chief executive officer tidak berpengaruh teradap financial leverage. Kata Kunci: Financial Leverage, Non-Debt Tax Shields dan Karakter Personal Chief Executive Officer.
Peran Moderasi Mekanisme Corporate Governance pada Pengaruh Karakteristik Perusahaan dan Financial Distress Terhadap Kualitas Pelaporan Keuangan Putri, Cut Widy Aulia; Amri, Abrar; Risnafitri, Hafizhah; Mahdani, Rimal; Firman Hastuti, Cut Sri
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 8 NOMOR 1 TAHUN 2024
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v8i1.9272

Abstract

The purpose of this study is to analyze the influence of firm characteristics and financial distress on the quality of financial reporting, along with the moderation role of corporate governance mechanisms on the relation of firm characteristics and financial reporting quality, and the moderation role of corporate governance mechanisms on the relation of financial distress and financial reporting quality of property and real estate companies listed on the Indonesia Stock Exchange from 2013 to 2017. Total observations on this study were 192. Datas were obtained from annual reports and were analyzed with SEM-PLS using WarpPLS. This study found that (1) firm characteristics have significant impact on financial reporting quality, (2) financial distress has significant impact on financial reporting quality, (3) corporate governance mechanisms moderate the relation of firm characteristics and financial reporting quality, (4) corporate governance mechanisms moderate the relation of financial distress and financial reporting quality.
The Effect of Company Size, Leverage, and Profitability on Company Value in the Plantation Sector Listed on the Indonesia Stock Exchange for the Period 2021-2023 Susilawati, Susilawati; Rahmazaniati, Linda; Hastuti, Cut Sri Firman; Amri, Abrar; Sartika, Dewi
The Future of Education Journal Vol 3 No 5 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i5.345

Abstract

Companies operating in the plantation sector, as one of the strategic sectors in Indonesia's economy, are required to maximize company value. Company value can be influenced by company size, leverage, and profitability. This study aims to examine the effect of each independent variable on the dependent variable. The research methodology used in this study is quantitative. The population in this study consists of 24 companies in the agriculture sector. The sample selection used purposive sampling, resulting in 10 companies. The data analysis method employed is multiple linear regression, including classical assumption tests, regression tests, and hypothesis testing. The results show that company size has a partial effect on company value with a t-value of (4.652 > 2.055). The results also indicate that leverage has a partial effect on company value with a t-value of (4.642 > 2.055). Similarly, profitability has a partial effect on company value with a t-value of (2.527 > 2.055). Simultaneously, company size, leverage, and profitability have a positive and significant effect on company value with a p-value of 0.000 < 0.05. Additionally, based on the coefficient of determination test, the variables of company size, leverage, and profitability are able to explain 75.6% of the variation in company value, while 24.4% is influenced by other variables not included in this study.
The Effect of Other Comprehensive Income Measurement, Free Cash Flow and Audit Tenure on Earnings Management Munauwarah; Cut sri firman hastuti; Said Mahdani
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.2691

Abstract

This study evaluates the impact of other comprehensive income, free cash flow, and audit tenure on earnings management in manufacturing companies within the food and beverage subsector listed on the Indonesia Stock Exchange. The study population consists of 30 companies, with a sample of 16 companies that consistently published financial statements from 2019 to 2023. The data analysis method used is multiple linear regression, with the assistance of SPSS version 29. The results of the study show that the variables of other comprehensive income and audit tenure do not have a significant effect on earnings management. On the other hand, free cash flow is found to have a significant effect on earnings management. These findings provide insights for companies and related parties to pay more attention to free cash flow as an important indicator in managing earnings. The conclusion of this study indicates that free cash flow plays a more critical role in influencing earnings management compared to other comprehensive income and audit tenure.
Kepemimpinan dan kewirausahaan: Membangun karakter positif, tanggung jawab, dan jiwa inovatif santri Hastuti, Cut Sri Firman; Sartika, Dewi; Putri, Cut Widy Aulia; Risnafitri, Hafizhah; Damrus; Amri, Abrar; Mahdani, Rimal; Yuliana, Desi
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 6 No. 2 (2025)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v6i2.23672

Abstract

Pesantren adalah salah satu institusi pendidikan yang berperan dalam membentuk generasi yang berkarakter, sebagai lembaga pendidikan berbasis nilai-nilai Islami, memegang peran penting tidak hanya dalam mendidik aspek keagamaan, tetapi juga dalam menyiapkan santri menghadapi tantangan kehidupan sosial dan ekonomi di masa mendatang. Tujuan utama dari kegiatan ini adalah untuk mengintegrasikan nilai kepemimpinan Islami, seperti amanah, kejujuran, dan keadilan, dengan keterampilan kewirausahaan yang kreatif dan inovatif sehingga terwujud dalam karakter positif pada santri.  Melalui metode ceramah interaktif, diskusi kelompok, serta simulasi praktik kewirausahaan, santri diharapkan mampu mengembangkan potensi diri, menemukan ide-ide usaha, dan membangun proyek kecil yang bermanfaat bagi diri sendiri, lingkungan pesantren maupun masyarakat sekitar. Hasil yang diharapkan dari pelatihan ini adalah terciptanya santri-santri yang bukan hanya unggul dalam aspek spiritual, tetapi juga tangguh, mandiri, serta siap menjadi agen perubahan yang positif di berbagai bidang kehidupan. Implikasi dari kegiata ini para santri mampu memimpin kegiatan kecil seperti kegiatan sosial, mampu merancang ide usaha sederhana sehingga menumbuhkan rasa percaya diri, kemandirian, dan keberanian untuk mengambil sebagai pemimpin dan pengusahan muda di masyarakat.
Co-Authors Abrar Amri Cici Darmayanti Cut Widy Aulia Putri Damrus, Damrus DEWI SARTIKA DIANA, ERIKA FAISAL Ikhsan Ikhsan Linda Rahmazaniati Munauwarah Putri, Cut Widy Aulia Rimal Mahdani Risnafitri, Hafizhah Said Mahdani Sara Yulis Susilawati, Susilawati Yuliana, Desi