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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Gorontalo Management Research JRA: Jurnal Riset Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Business Management Journal of Artificial Intelligence and Digital Business Jurnal Pengabdian Tri Bhakti Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Ayi Astuti
Universitas Langlangbuana
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Corporate Social Responsibility (CSR) Terhadap Reputasi Dan Kinerja Keuangan Bank Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2021-2023 Astuti, Ayi; Nuraliaty, Ayke; Utami, Indri
Gorontalo Management Research Vol 8, No 1 (2025): Gorontalo Management Research
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gomares.v8i1.3828

Abstract

This study explores the impact of Corporate Social Responsibility (CSR) on corporate reputation and financial performance in the banking industry. With increasing public attention to ethical and sustainable business practices, this study aims to identify the relationship between CSR implementation, public image, and bank financial results as measured by Return on Asset (ROA). The methodology used is a quantitative approach with regression analysis of data obtained from the annual reports of banks listed on the Indonesia Stock Exchange and the CSR index. The results show that banks that actively implement CSR tend to have a better reputation in the eyes of the public and stakeholders, as well as show an increase in long-term financial performance as measured by revenue and net profit growth. In addition, the analysis shows that CSR contributes positively to ROA with a significant correlation coefficient. These findings suggest that CSR not only fulfills social responsibility but is also an important strategy to improve banks' financial performance. This study emphasizes the need for bank management to integrate CSR as part of their long-term strategy.
The Effect of Internal Audit on the Quality of Financial Reports at PT PLN (Persero) Astuti, Ayi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2231

Abstract

This research is aim to know influence of assessment of internal audit performance to internal control system, influence of applying of internal audit to internal control system, and influence of assessment of performance and applying of internal audit both of internal control system. The research has been done by questionnaires internal auditor. The respondent are auditor’s who worked in company of bankings residing in Bandung 45 responders. To analyze data researcher used SPSS 20 Version. Partially, internal audit performance and internal audit applying variable have influence significance of internal control system.
Analysis of Factors Influencing Stock Prices of Companies in the LQ45 Index: A Study Period From 2019 to 2022 Astuti, Ayi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2542

Abstract

The stock market plays a crucial role in the allocation of capital and the economic growth of a country, including Indonesia. This study aims to identify the factors that influence the stock prices of companies within the LQ45 Index during the 2019-2022 period. Through an empirical analysis approach, this research explores the impact of capital structure (Debt to Equity Ratio - DER), liquidity (Cash Ratio), ownership structure (Institutional and Managerial Ownership), and company size on stock prices.This study aims to analyze the factors influencing stock prices of companies listed in the LQ45 Index during the period of 2019-2022. Financial data and market information were collected to identify significant factors affecting stock prices. The study employed multiple linear regression analysis to explore the relationship between independent variables, namely capital structure (DER), liquidity (Cash ratio), ownership structure (KI and KM), and company size (SIZE), with stock prices. The results show that, in this context, Institutional Ownership (KI) has a significant positive effect on stock prices, while Company Size (SIZE) also has a significant influence. These findings indicate that these factors collectively contribute to determining stock prices. The implications of this research provide a deeper understanding of the factors influencing stock price behavior in the capital market.
PENGARUH SISTEM PENGUKURAN KINERJA DAN REWARD SYSTEM TERHADAP KINERJA MANAJERIAL (STUDI PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN BANDUNG) N Diah Kurnia; Ayi Astuti; Tamy Ali Januarty
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 7 No 2 (2026): Edisi Juni 2026
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v7i2.18578

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sistem pengukuran kinerja dan sistem penghargaan terhadap kinerja manajerial pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Bandung. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif. Populasi dalam penelitian ini terdiri atas 227 pegawai. Penentuan responden dilakukan melalui teknik purposive sampling dengan jumlah sampel minimal sebanyak 33 responden. Berdasarkan proses pengumpulan data, terdapat 39 kuesioner yang memenuhi kriteria dan dapat digunakan dalam analisis. Data diperoleh melalui penyebaran kuesioner serta dianalisis menggunakan metode Structural Equation Modeling-Partial Least Squares (SEM-PLS). Hasil pengujian menunjukkan bahwa pengukuran kinerja sistem berpengaruh positif dan signifikan terhadap kinerja manajerial, dengan nilai koefisien jalur sebesar 0,413, nilai t-statistik sebesar 3,049, dan p-value sebesar 0,002. Kedua variabel tersebut memiliki nilai effect size yang berada pada kategori sedang. Temuan ini menunjukkan bahwa penerapan sistem pengukuran kinerja yang terstruktur serta pemberian penghargaan yang tepat dapat mendukung peningkatan kinerja manajerial pada organisasi sektor publik.
The Effect of Accounting Information System Quality and Service Quality on Accounting Information System User Satisfaction in Local Government Institutions Yesa Selfia; Gun Gunawan Rachman; Ayi Astuti
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i2.10682

Abstract

This study aims to examine the effect of Accounting Information System Quality and Service Quality on Accounting Information System User Satisfaction in local government institutions. The research adopts a quantitative approach, utilizing survey data collected through questionnaires from 38 respondents selected using simple random sampling, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that Accounting Information System Quality and Service Quality have a positive and significant effect on Accounting Information System User Satisfaction, with a moderate level of influence. The model exhibits strong explanatory power, as indicated by the coefficient of determinations (R²) of 0,775, suggesting that these variables explain a substantial proportion of user satisfaction. This study provides empirical evidence of the importance of Accounting Information System Quality and Service Quality in enhancing Accounting Information System User Satisfaction, and improving these aspects is expected to contribute to better system performance and user outcomes, particularly in public sector organizations.
The Influence of Perceived Benefits and Ease of Use on Artificial Intelligence Adoption in Accounting Ayi Astuti; Tamy Ali Januarty; Salma Rahmasari
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 7 No. 2 (2026): April
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v7i2.3959

Abstract

This study examines the influence of perceived benefits and perceived ease of use on the adoption of Artificial Intelligence (AI) in accounting practice in Indonesia. Using a quantitative approach with a causal design based on the Technology Acceptance Model (TAM) framework, this research involved 240 respondents, accounting practitioners who are members of the Indonesian Institute of Accountants (IAI), selected through random sampling techniques. Data was collected through questionnaires using a five-point Likert scale and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with Smart PLS software. The results indicate that perceived benefits have a positive and significant effect on AI adoption in accounting practice. Similarly, perceived ease of use also has a significant positive impact on AI adoption. These findings suggest that AI adoption is influenced by the perceived practical benefits and ease of use. Therefore, increasing AI adoption should focus on strengthening practical benefits and simplifying systems to meet the needs of accounting practitioners.
Peningkatan Literasi Finansial Petani Tomat Beef Hidroponik melalui Edukasi Break Even Point (BEP) dan Pengembangan Aplikasi Simulasi Harga Jual Berbasis Android Indri Utami; Ayi Astuti; Dudi Yudha Kusuma; Stefhani Ahtarisa; Alyudi
Jurnal Pengabdian Tri Bhakti Vol 8 No 1 (2026): Jurnal Pengabdian Tri Bhakti
Publisher : LPPM Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70825/jptb.v8i1.2388

Abstract

The sustainability of horticultural farming businesses, particularly hydroponic beef tomato cultivation, is determined not only by technical production performance but also by farmers’ ability to manage the financial aspects of their operations. Low levels of financial literacy make it difficult for farmers to identify cost structures, set rational selling prices, and anticipate market price fluctuations. This Community Service Program (Pengabdian kepada Masyarakat/PKM) aims to enhance the financial literacy of hydroponic beef tomato farmers through Break-Even Point (BEP) education and assistance in using an Android-based selling price simulation application. The program employed a participatory and educational approach, including training sessions, practical assistance, and monitoring and evaluation in collaboration with the Agrotani Lembang farmer group. The results indicate an improvement in farmers’ understanding of production costs, their ability to independently calculate BEP, and the adoption of simple financial record-keeping practices. Furthermore, the use of digital applications supports farmers in conducting price simulations and making data-driven business decisions. These findings demonstrate that the integration of financial education and digital technology is effective in improving efficiency and supporting the sustainability of hydroponic farming enterprises.
The Effect of Debt to Assets Ratio (DAR) and Cash Ratio on Net Profit Margin (NPM) in Pharmaceutical Sub-Industry Companies Listed on the Indonesia Stock Exchange for the 2021-2025 Period Kira Agis Meilani; Ayke Nuraliati; Ayi Astuti
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.9408

Abstract

The study was conducted on pharmaceutical sub-industry companies listed on the Indonesia Stock Exchange for the 2021-2025 period with the aim of determining the effect of the Debt to Assets Ratio (DAR) and Cash Ratio on Net Profit Margin (NPM). This study used a quantitative approach and the type of research was descriptive and verification. This study had a population consisting of 15 companies, but only 11 companies met the criteria. Panel data regression was used in data processing with the help of Eviews12. Data analysis methods included panel data model estimation, panel data regression model selection, classical assumption testing, coefficient of determination analysis and hypothesis testing through a t-test with a significance level of 5% (0.05). The data source for this study came from secondary data. The results of this study showed that the Debt to Assets Ratio (DAR) had a significant negative effect on Net Profit Margin (NPM), with a calculated t (2.743) > t table (2.006) and a significance value (0.008) < (0.05) and a regression coefficient value of -0.217. Cash Ratio has no significant effect on Net Profit Margin (NPM), with a calculated t value (1.887) < t table (2.006) and a significance value (0.065) > (0.05) and a regression coefficient value of 0.069. The results of the determination coefficient (Adjusted R2 ) indicate that the independent variables in this study can describe the Net Profit Margin (NPM) variable by 48.757% while the rest is influenced by factors outside this study.
The Effect of Debt to Assets Ratio (DAR) and Cash Ratio on Corporate Profitability Ayi Astuti
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.3034

Abstract

This study aims to analyze the effect of Debt to Assets Ratio (DAR) and Cash Ratio on profitability, measured by Net Profit Margin (NPM), of Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2021–2025. The study uses panel data from 11 companies, resulting in 55 observations, and applies panel data regression analysis. The results show that DAR has a significant negative effect on profitability, with a regression coefficient of -0.219383 and a probability value of 0.0092. In contrast, Cash Ratio has a significant positive effect on profitability, with a regression coefficient of 0.077351 and a probability value of 0.0253. These findings indicate that higher leverage is associated with lower profitability, while stronger liquidity is associated with higher profitability. The findings suggest that companies should manage debt prudently while maintaining adequate liquidity to support operational stability and profitability. The study provides practical implications for corporate financial management and investment decision-making.
Co-Authors Ali Januarty, Tamy Alyudi Ari Bramasto Asep Saepudin Ayke Nuraliati Dudi Yudha Kusuma Febrianti, Putri Dwi Gun Gunawan Rachman Indri Utami Johan, Ahmad Kira Agis Meilani Mentari Puteri Pertiwi N Diah Kurnia Nuraliaty, Ayke Ockativian, Rizky Ferari Oda I.B Haryanto Oda I.B Haryanto, Oda I.B Pinasti, Erina Putri Riva Somantri Rizky Ferrari Oktavian Saepudin, Asep Salma Rahmasari Salman Topiq Stefhani Ahtarisa Sudarmadi, Dedi Tamy Ali Januarty Utami, Indri Yesa Selfia Yosef Abdul Ghani