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All Journal Jurnal Reviu Akuntansi dan Keuangan AKSES: Jurnal Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi JIA (Jurnal Ilmiah Akuntansi) Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Sosio Dialektika Jurnal E-Bis: Ekonomi Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Bisnis Net : Jurnal Ekonomi dan Bisnis de-lite JAKA (Jurnal Akuntansi, Keuangan dan Auditing) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi E-Amal: Jurnal Pengabdian Kepada Masyarakat AT-TAKLIM: Jurnal Pendidikan Multidisiplin
Sri Retnoningsih
Universitas Wahid Hasyim
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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ANALISIS PERBANDINGAN ABNORMAL RETURN SAHAM SEBELUM DAN SESUDAH STOCK SPLIT Alvina Damayanti; Rosida Dwi Ayuningtyas; Sri Retnoningsih
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8379

Abstract

Thisstudy aims to analyze whether there is a significant abnormal return before and after the stock split and the difference in abnormal returns before and after the stock split. The analysis method used in this study is the Wilcoxon Signed Ranked Test test method. The population in this study is all companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The samples used in this study were 17 companies. The Wilcoxon Signed Ranked Test on the significance of abnormal returns found that there was no abnormal significance of returns before and after stock split with significance > 0.05. The results of the Wilcoxon Signed Ranked Test on the difference in abnormal returns before and after the stock split found that there was nodifference in abnormal returns before and after the stock split with a significance result of 0.16 > 0.05.
PENGARUH ARUS KAS, STRUKTUR MODAL DAN OPERATING CAPACITY TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MAKANAN DAN MINUMAN DI INDONESIA TAHUN 2018-2021 Sri Retnoningsih; Fajar Wulaningsih
Bisnis-Net Vol 6, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v6i2.3751

Abstract

This research is motivated by the global economic crisis and multidimensional crisis triggered by the co-19 pandemic. Debt vulnerability and its effects on the economy might worsen if global economic difficulties persist. Because of this, the business may have trouble meeting its debt obligations and may ultimately fail and is in danger of being dissolved. The purpose of this study is to empirically explore the influence of cash flow, capital structure, and operational capacity in the setting of financial hardship. The 112 studies covered the years 2018 through 2021 and included a sample size of 28 food and beverage producers trading on the Indonesia Stock Exchange. All of the information for this research came from a planned selection of participants. The data in this study was analysed using a multiple linear regression model in SPSS Version 25. As a stand-in for Financial Distress, we employed the Almant Z-Score technique. This study demonstrated that a number of factors significantly impacted financial hardship, including cash flows from operating operations, cash flows from investment activities, cash flows from financing activities, capital structure, and operational capabilities. Cash flow from operating activities and operating capacity are positively and significantly related to financial stress. Financial stress is mostly caused by insufficient investment cash flow, insufficient financing activity cash flow, and insufficient capital structure.
What Factors Affect Conservatism? The Role of Board Gender, CEO Retirement and Financial Distress Agus Triyani; Sri Retnoningsih; Suhita Whini Setyahuni; Muhammad Fajar Khoiruddin
Jurnal Ilmiah Akuntansi Vol 8 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i2.62217

Abstract

   This research aims to comprehensively analyze the intricate relationships between board gender, CEO retirement, financial distress, and accounting conservatism within the energy sector. Leveraging 164 firm-year observations spanning 2019-2021, our sample selection relied on a purposive sampling technique, with data availability serving as a primary criterion. Through multiple regression analysis, we rigorously tested hypotheses to unveil the nuanced dynamics at play. Contrary to expectations, our findings suggest that board gender does not exert a significant impact on accounting conservatism within energy firms. However, CEO retirement emerges as a pivotal factor positively influencing accounting conservatism. This illuminates the importance of leadership transitions in shaping conservative financial reporting practices. Notably, financial distress demonstrates a contrary effect, negatively impacting accounting conservatism. This novel perspective positions financial distress as a determinant factor, expanding the traditional boundaries of conservatism research within the agency theory framework. Our research significantly contributes to the literature by providing fresh insights into the contextual factors influencing accounting conservatism in the energy sector. The nuanced interplay of CEO retirement and financial distress unveils complex decision-making processes, offering practical implications for corporate governance and financial reporting practices in this industry. This study serves as a valuable resource for both practitioners and scholars seeking a deeper understanding of conservatism determinants in the specific context of energy companies. 
Pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), Manajemen Kompensasi, dan Manajemen Laba Terhadap Pengindaran Pajak Sri Retnoningsih; Wulan Budi Astuti; Setyo Mahanani; Maudina Alfiyah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2021

Abstract

Tax avoidance is a strategy used by taxpayers to lower their tax liability without breaking the law. This research aims to test the influence of corporate social responsibility, good corporate governance, management compensation and profits management on tax avoidance. The research object used is mining industry companies listed on the Indonesia Stock Exchange for 20-2021. The research method used uses quantitative methods. The sampling technique uses purposive sampling. Based on the specified criteria, 65 companies were obtained. The research results explain that corporate social responsibility, good corporate governance and profits management has a significant effect on tax avoidance, but management compensation has no effect on tax avoidance.
BUDIDAYA IKAN LELE DENGAN KOLAM TERPAL DI KELURAHAN SUKODONO KECAMATAN KENDAL KABUPATEN KENDAL Nanang Yusroni; Umar Chadhiq; Sri Retnoningsih; Setyo Mahanani; Ratna Kusumawati; Ratih Pratiwi; Risti Lia Sari
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 3: September 2021
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v1i3.941

Abstract

Pengabdian Kepada masyarakat dari Tim Fakultas Ekonomi Unwahas mempunyai tujuan untuk memanfaatkan budidaya lele dengan optimasi bahan terpal disertai limbah ayam pedaging sebagai pakan tambahan ini sangat berpotensi untuk memperoleh keuntungan. Limbah ayam pedaging bisa didapatkan dari usaha peternakan yang berada di sekitar daerah sukodono Kendal. Metode berupa Persiapan Lahan, Pembuatan Kolam Dengan Terpal, Tahap Persiapan Kebutuhan, Tahap Pelaksanaan Pembenihan Tahap Pengamatan Pelaksanaan Budidaya dan Pemasaran, dengan pelatihan dan penyuluhan. Hasil akhir dari kegiatan pengabdian masyarakat ini adalah bahwa potensi ekonomi yang ada di desa Sukodono bisa diangkat dengan cara berupa optimalisasi kegiatan ternak ikan lele dengan terpal.
POTENSI MEDIA EDUKASI INTERAKTIF BRAGA HERITAGE UNTUK MENINGKATKAN MINAT WISATA SEJARAH DI KAWASAN BRAGA Eva Maharani; Sri Retnoningsih
de-lite: Journal of Visual Communication Design Study & Practice Vol. 4 No. 2 (2024): December 2024
Publisher : Visual Communication Design Department of Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37312/de-lite.v4i2.9484

Abstract

Bandung memiliki karakter unik yang menarik perhatian wisatawan. Salah satu kawasan bersejarahnya, Jalan Braga, yang memiliki nilai sejarah signifikan dan menjadi daya tarik utama bagi wisatawan lokal ataupun internasional. Namun, seiring waktu, kondisi bangunan di kawasan ini mulai menurun, menimbulkan ancaman bagi keasliannya dan ciri khas Braga. Pengaruh globalisasi turut menurunkan minat generasi muda terhadap budaya dan sejarah lokal. Penelitian ini bertujuan mencari tahu potensi media edukasi untuk meningkatkan minat wisatawan terhadap bangunan bersejarah di kawasan braga melalui media edukasi interaktif yang dapat membuat generasi muda terhubung dengan warisan budaya. Melalui metode penelitian studi literatur, penelitian mengevaluasi efektivitas media seperti aplikasi, permainan edukatif, dan konten sejarah dalam memperkuat keterkaitan generasi muda terhadap warisan budaya di Kota Bandung. Dengan menggunakan teknologi seperti augmented reality (AR), generasi muda dapat lebih terhubung dengan warisan budaya secara menarik dan mendalam.
PERANCANGAN MATCH CARDGAME SUKAA SEBAGAI MEDIA EDUKASI SEJARAH KAA UNTUK USIA 12-15 TAHUN Ainne Putri Gantini; Sri Retnoningsih
AT-TAKLIM: Jurnal Pendidikan Multidisiplin Vol. 2 No. 9 (2025): At-Taklim: Jurnal Pendidikan Multidisiplin (Edisi September)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/at-taklim.v2i9.912

Abstract

Konferensi Asia Afrika (KAA) merupakan peristiwa bersejarah yang penting dalam perjuangan melawan kolonialisme dan menjadi tonggak solidaritas negara-negara Asia dan Afrika. Namun materi sejarah yang kompleks dan media edukasi yang cenderung formal menjadi tantangan utama dalam proses pemahaman sejarah oleh generasi muda. Berdasarkan hasil studi literatur, observasi, wawancara, serta kuesioner responden remaja, ditemukan bahwa pendekatan visual dan interaktif edukatif lebih disukai dan lebih dalam menyampaikan pesan. Perancangan media pembelajaran dalam bentuk cardgame edukatif ini bertujuan untuk memperkenalkan negara peserta KAA dan pidato-pidato perwakilannya yang dikaitkan dengan keseharian anak remaja seacara lebih menyenangkan dan mudah dipahami. Media ini diharapkan mampu meningkatkan minat belajar sejarah, memberikan pemahaman, serta menanamkan nilai-nilai yang terkandung didalamnya kepada remaja. Dengan pendekatan yang disesuaikan cardgame ini diharapkan menjadi solusi inovatif dalam edukasi sejarah yang relevan pada masa kini dan menyenangkan.
Co-Authors Agus Triyani Agus Triyani Ahmad Maulin Naufa Ainne Putri Gantini Alvina Damayanti Ayuningtyas, Rosida Dwi Endang Retno Setyoningsih Ernawati Budi Astuti Ernawati Budi Astuti Eva Maharani Fajar Wulaningsih Fashihanin Kaulika Ulma Hamim Furqon Khanifah Khanifah Maudina Alfiyah Maudina Alfiyah Mochamad Purnomo Moh Faqih Ridlo Muhammad Fajar Khoiruddin Muhammad Naufal Syarif Nanang Yusroni Ratih Pratiwi Ratna Kusumawati Risnawati, Heni Risti Lia Sari Setyo Mahanani Suhita Whini Setyahuni Sukma Wijayanti Triyas Nur Hayati Umar Chadhiq Wulan Budi Astuti