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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JABE (Journal of Accounting and Business Education) Akuisisi : Jurnal Akuntansi JPM (Jurnal Pemberdayaan Masyarakat) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Journal of Innovation in Business and Economics JURNAL LENTERA BISNIS Journal of Economics, Business, and Government Challenges Jurnal Pengabdian Masyarakat Asia International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Business, Economics, and Social Development Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) International Journal of Community Service Akuntansi dan Teknologi Informasi Journal of Tourism Economics and Policy Journal of Applied Business, Taxation and Economics Reseach Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Riset Akuntansi (RISTANSI) Buletin Abdi Masyarakat (BAM) JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat Maliki Islamic Economics Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen MDP Student Conference AMMA : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) E-Amal: Jurnal Pengabdian Kepada Masyarakat International Journal of Business Accounting Management Social Science
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FINANCIAL MANAGEMENT BEHAVIOR PADA PENGGUNA PAYLATER DALAM PERSPEKTIF THEORY OF PLANNED BEHAVIOR Putu Eka Widiastuti Maha Dewi; Fadilla Cahyaningtyas
JURNAL LENTERA BISNIS Vol. 13 No. 1 (2024): JURNAL LENTERA BISNIS, Januari 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v13i1.960

Abstract

The purpose of this study was to determine the financial management behavior of employees in the administrative department of a retail company in Malang. This study uses quantitative methods and a Likert scale for the measurement scale. The independent variable consists of financial knowledge, financial socialization and financial experience, while the dependent variable is financial management behavior. The total number of active respondents using paylater was obtained by 96 respondents by distributing questionnaires online. The results showed that financial knowledge had a positive effect on financial management behavior, while financial socialization and financial experience had no effect on financial management behavior. The ability to manage finances can influence an individual's financial condition in the future. This study can be useful as a reference for various parties, especially Paylater users to be wiser in making financial decisions and to be able to improve good financial management behavior. Keywords: Financial Knowledge, Financial Socialization, Financial Experience, Financial Management Behavior
ANALISIS DETERMINAN AUDIT DELAY: EMPIRIS PERUSAHAAN PERBANKAN Anggraeni, Lusiana; Cahyaningtyas, Fadilla
Akuisisi : Jurnal Akuntansi Vol 19, No 1 (2023)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v19i1.1148

Abstract

Audit Delay yang dihadapi perusahaan bisa mengakibatkan turunnya kualitas laporan. Penelitian ini berfungsi untuk mengkaji faktor solvabilitas, reputasi kantor akuntan publik serta opini auditor terhadap Audit Delay. Jenis penelitian ini penelitian kuantitatif. Populasi penelitian berjumlah 46. Pengambilan sampel dilakukan dengan cara purposive sampling dan didapatkan 40 perusahaan perbankan yang tercatat di BEI sesuai dengan kriteria. Data di penelitian ini telah melalui uji asumsi klasik, uji determinan R serta uji t yang dilakukan menggunakan software SPSS 23. Dari hasil penelitian variabel yang mempengaruhi Audit Delay hanya reputasi kantor akuntan publik sedangkan variabel solvabilitas dan opini auditor tidak mempengaruhi Audit Delay.
Strengthening Business Mindset in Facing Digitalization for the People of Gapan, Philippines Dura, Justita; Cahyaningtyas, Fadilla; Dewi Indahsari, Rina; Lailatu Aqromi , Nur; Nurul Afiyah, Siti; Setyorini, Setyorini; Arifin, Samsul; Danar Kurniawan, Karolus; Hari Kurniawan, Hironimus; Kala'lembang, Adriani
International Journal Of Community Service Vol. 4 No. 3 (2024): August 2024 (Indonesia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v4i3.289

Abstract

This community service program aims to increase understanding and digitalization skills among business people in Gapan. This program includes various main activities such as seminars, practical skills training, as well as assistance and mentoring sessions. Participants gain insight into the importance of digitalization, skills in using business software, data management, digital marketing, and e-commerce. Mentoring and mentoring help participants apply knowledge in their business context, overcome practical challenges, and develop an adaptive and innovative mindset. The program results show an increase in participants' awareness, knowledge and skills regarding digitalization. Evaluation through participant satisfaction surveys and training observations indicated a high level of satisfaction and a need for more practical sessions and more intensive mentoring. Overall, this program has succeeded in preparing the people of Gapan to face the digital era and increasing their business competitiveness. Important findings include increased access to technology, knowledge about e-commerce, use of data for business decisions, as well as changes in attitudes and mindsets that are more adaptive and innovative. This program makes a positive contribution to increasing competitiveness and local economic growth
Exploring The Muslim Millenials Perspective On Financial Well-Being Ningtyas, Mega Noerman; Cahyaningtyas, Fadilla
Maliki Islamic Economics Journal Vol 4, No 1 (2024): Maliki Islamic Economics Journal
Publisher : Faculty of Economics UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/miec.v4i1.26990

Abstract

This research explores the view of financial well-being from the unique perspective of the Muslim millennial generation, considering the economic transitions and technological advancements shaping their financial behaviors to become more consumptive. Through qualitative interviews, the research delves into the subjective perceptions, behavioral patterns, and socio-economic factors that influence the financial well-being of moslem millennials. Furthermore, this research also identifies the key determinants of their financial well-being, including financial literacy, financial behavior, and financial stress. Our findings contribute to a deeper understanding of the complexities surrounding financial well-being in the millennial cohort, providing valuable insights for policymakers, financial institutions, and individuals aimed at enhancing financial health and resilience among Muslim millennials.
Implementation Analysis of Inventory Accounting at CV. Vivace Joesanna, Aurellia Kevin; Cahyaningtyas, Fadilla
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 8 No. 1 (2024): Januari 2024
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v8i1.1241

Abstract

Inventory management is of paramount importance for trading companies, necessitating meticulous oversight to prevent potential losses. Adhering to inventory accounting principles is crucial, as failure to do so can result in critical errors. PSAK 14, established by the Indonesian Institute of Accountants (IAI), provides a comprehensive framework for these principles. Companies, such as CV Vivace in the entertainment industry, must scrutinize their inventory practices in strict accordance with PSAK 14 to ensure accuracy and compliance. This research adopts a multifaceted approach, incorporating informant interviews, direct observation, and a thorough review of prior studies. The primary objective is to assess CV Vivace's inventory practices, emphasizing the unique challenges faced by companies in the entertainment sector. The study delves into aspects like income generation and methodologies for inventory valuation, setting itself apart from previous research. While CV Vivace aligns with PSAK 14, there is room for improvement. Transitioning to automated systems can enhance efficiency, reducing reliance on manual data entry and mitigating the risk of fraudulent activities. This research anticipates further discussions and in-depth exploration to provide a comprehensive understanding of PSAK 14-related matters, shedding light on the intricacies of inventory management within the entertainment industry.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN CONSUMEN GOOD INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA Fakhriah, Ahda Fahira; Cahyaningtyas, Fadilla
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 16 No 2 (2022): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v16i2.462

Abstract

The purpose of this study is to understand and analyze the effect of corporate social responsibility disclosure with earnings management, liquidity and profitability factors from companies in the consumer good industry sector for the period 2018-2020. In this study there were 20 company populations with a total of 60 samples as research objects. The method used in this research is multiple linear regression method. Related to this research, there is a conclusion that the results of the study indicate that there is a significant influence between earnings management, liquidity and profitability on the disclosure of corporate social responsibility. The implication of the results of this study is that companies can disclose the influence of corporate social responsibility if the company can meet the criteria of the GRI index, amounting to 91 criteria.
PENGARUH CSR, KINERJA LINGKUNGAN, DAN BIAYA LINGKUNGAN TERHADAP PROFITABILITAS: Studi Empiris Perusahaan Industri Dasar Dan Bahan Kimia Azizah, Nur; Cahyaningtyas, Fadilla
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 17 No 2 (2023): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v17i2.1557

Abstract

This study aims to examine and analyze the effect of CSR, environmental performance, environmental costs on profitability. The research population is basic industrial sector entities and chemicals for the period 2016 – 2021. The non-probability sampling technique uses a purposive sampling method. The research sample is 7 companies. The results of hypothesis testing show that CSR, environmental performance, and environmental costs have no effect on profitability. This study has theoretical implications in the field of financial accounting, namely obtaining evidence that CSR disclosure, environmental performance, and environmental costs do not affect the size of the profitability of the company. This research also has practical implications, namely that it can be taken into consideration by companies in making decisions, especially to increase profitability, companies must balance the company's focus on increasing sales or on company expenses for CSR disclosure costs, environmental performance, and environmental costs.
Analysis of Financial Statement Fraud in the Perspective of Fraud Triangle Theory in Energy Companies Nur Hidayatus Solikhah; Fadilla Cahyaningtyas
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.2139

Abstract

This research aims to determine good corporate governance and ineffective monitoring of the condition of financial reports. This research uses a quantitative approach with a sample of 33 companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 - 2022. This research investigates the relationship between the independent variable and the dependent variable by analyzing data from energy sector companies. This method uses multiple linear analysis techniques. The research results show that managerial ownership has a significant impact on the condition of financial statements. In line with the fraud triangle theory, which states that high management ownership can increase pressure to achieve financial goals and provide an opportunity to do so. Financial statement fraud is not influenced by institutional ownership and ineffective monitoring. These findings suggest that the effects of institutional ownership and ineffective monitoring may not be easy to predict. Further research is needed to understand the complexity of the components that contribute to the condition of financial statements.
Determinasi Kinerja Keuangan Perusahaan: Analisis Intellectual Capital, Corporate Social Responsibility, Dan Dewan Komisaris Independen Dinta Elpri Noptian; Fadilla Cahyaningtyas
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.8873

Abstract

Fokus penelitian ini adalah untuk menganalisis dan menguji pengaruh Intellectual Capital, Corporate Social Responsibility, dan Dewan Komisaris Independen terhadap kinerja keuangan pada perusahaan pertambangan. Penelitian ini menggunakan pendekatan kuantitatif. Data kuantitatif dalam penelitian ini berupa laporan tahunan yang dipublikasikan oleh perusahaan. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Jumlah populasi dalam penelitian ini terdapat 76 perusahaan. Dari 76 perusahaan diperoleh sebanyak 22 perusahaan yang digunakan dalam sampel penelitian. Pengujian hipotesis dalam penelitian ini dikerjakan dengan menggunakan teknik analisis regresi linier berganda. Temuan dari penelitian ini mengindikasikan bahwa Intellectual Capital dan Corporate Social Responsibility berpengaruh positif dan signifikan terhadap kinerja keuangan. Sedangkan Dewan Komisaris Independen memberikan hipotesis positif tidak signifikan terhadap kinerja keuangan. Hasil penelitian ini mengimplikasikan bahwa manajemen perusahaan yang efektif atas Intellectual Capital dan Corporate Social Responsibility dapat memberikan dampak positif terhadap kinerja keuangan perusahaan.
Pembuatan Komposter Saniter Sebagai Alternatif Pegolahan Sampah Organik Di Kelurahan Karang Besuki Di Kota Malang Islamiyah, Mufidatul`; Tri Wahyuni; Fadilla Cahyaningtyas; Justita Dura
Jurnal Pemberdayaan Masyarakat Vol 9 No 2 (2024): November
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v9i2.10762

Abstract

The increasing volume of organic waste in urban areas, such as Karang Besuki Village in Malang City, requires effective solutions to manage this waste sustainably. Currently, organic waste in the Karang Besuki sub-district, Malang City is still being collected at the Kali Urang Karang Besuki landfill, so this service aims to evaluate the creation of a sanitary composter as an alternative for processing organic waste. Sanitary composting, as a waste processing technology that integrates the principles of sanitation and composting, offers great potential for reducing the burden of organic waste and producing high-quality compost. This study includes the design and implementation of sanitary composters in several locations in Karang Besuki Village, as well as an analysis of their effectiveness in processing organic waste and their impact on environmental cleanliness. The research results show that the use of a sanitary composter not only reduces the volume of organic waste significantly but also improves soil quality through compost production. Implementation of this technology could become a sustainable model for organic waste management in other urban areas, reducing dependence on landfill and supporting broader environmental initiatives.