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All Journal Jurnal Akuntansi & Auditing Indonesia JMM (Jurnal Masyarakat Mandiri) Jurnal Akuntansi dan Bisnis JAF- Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer Studi Akuntansi dan Keuangan Indonesia (SAKI) Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Innovation and Community Engagement
Cahyaningsih Cahyaningsih
Universitas Telkom
Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Economics, Econometrics & Finance Engineering Medicine & Pharmacology Social Sciences Other

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ANALISIS FAKTOR-FAKTOR YANG MENINGKATKAN KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Pada Perusahaan Sektor Infrastruktur, Utilitas & Transportasi yang Terdaftar di BEI Periode 2012-2016) Luqiana, Lulu; Cahyaningsih, Cahyaningsih; Zultilisna, Djusnimar
Jurnal Akrab Juara Vol 3 No 3 (2018)
Publisher : Yayasan Akrab Pekanbaru

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

Abstract

The purpose of this study is to analyze the influence of profitability, company size, the structure of public ownership, and the audit opinion to the timeliness of financial reports. The population in this study is the companies sectors infrastructure, utilities and transportation are listed on the Indonesian Stock Exchange period 2012 to 2016. The sampling method on this research is purposive sampling and obtained 36 companies. Data analysis method in this research is the logistic regression analysis. Results showed that Simultaneously, profitability, firm size, public ownership structure and the audit opinion have a significant influence on the timeliness of financial reports. Partially, Profitability and public ownership structure have a negative but not significant effect on timeliness of financial reports. Firm size and audit opinion have a positive and significant effect on the timeliness of financial reports. Keywords: Profitability, Firm Size, Public Ownership Structure, Audit Opinion, Timeliness
FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN LAPORAN KEBERLANJUTAN (STUDI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2017) Arini Jembar Rahayu; Cahyaningsih -
JAF (Journal of Accounting and Finance) Vol 4 No 1 (2020): JAF- Journal of Accounting and Finance
Publisher : Telkom University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v4i1.2233

Abstract

The research objective is to determine the effect of sales growth, profitability, corporate governance, and company size simultaneously and partially on the sustainability report of non-financial companies listed on the Indonesia Stock Exchange for the period of 2016-2017. The method used is panel data regression analysis and the results of the study found that simultaneous sales growth, profitability, corporate governance, and company size influence the disclosure of sustainability reports. Partial testing only profitability and company size that affect the disclosure of sustainability reports.
Perbandingan Kinerja Reksa Dana Konvensional dengan Indeks Konvensional (LQ45) Cahyaningsih Cahyaningsih
Jurnal Akuntansi dan Bisnis Vol 10, No 1 (2010)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v10i1.107

Abstract

The objective of this study is to evaluate whether conventional mutual fund performance is difference from conventional index (LQ45) performance during the bull market of 2004 to 2006. Prior studies have shown mixed results probably due to lack of comprehensiveness in evaluating the portfolio. I measure mutual fund performance comprehensively using Jensen Index, Sharpe Index, Treynor Index, MM Index, and TT Index. The results show that during the bull market of 2004 to 2006, the conventional mutual funds outperform the conventional indexs (LQ45). This results might suggest that portofolio managers of the conventional mutual fund have superior skills in security selection and market timing ability than those of the conventional indexs (LQ45).
Self-Identification of Homestay Management Problems and Canvas Business Model Majidah Majidah; Cahyaningsih Cahyaningsih; Rr Sri Saraswati; Wahdan Arum Inawati
Journal of Innovation and Community Engagement Vol. 2 No. 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jice.v2i1.3549

Abstract

Laksana Village is in Ibun Sub-District, Bandung District. Geographically, Laksana Village is close to the Kamojang Tourism area, which is the leading tourism destination in Bandung District. The village has the potential for tourism development. To support the tourism development program, there are several homestays. However, it was found that many tourists spent the night outside the Laksana Village area. Another problem faced by homestay managers is the difficulty in determining homestay tariff. This Community Service (CS) activity aims to explore the problems faced by homestay managers through self-identification of problems using the Community Based Participatory Research method. The results of the self-identification became the basis for the CS Team to map the nine elements of the canvas business model. The cost structure becomes a priority scale to be handled in order to solve the tariff determination problem and is expected to increase the value proposition. This CS activity specifically resulted in self-identification of problems and a business canvas model for homestay management.
Corporate social responsibility disclosure before and during the Covid-19 pandemic Cahyaningsih Cahyaningsih; Asty Septyaweni
Jurnal Akuntansi & Auditing Indonesia Vol 26, No 1 (2022)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol26.iss1.art2

Abstract

The COVID-19 pandemic has had a significant impact on the condition of the Indonesian economy, including the manufacturing industry. Therefore, it is necessary to test the effect of tax aggressiveness, environmental performance, and media exposure on corporate social responsibility disclosure. Corporate social responsibility disclosure is measured using the criteria set out in the 2017 Financial Services Authority (OJK) regulation. This study used 77 observational data from the 2017–2020 period in which the descriptive statistical analysis showed a decrease in tax aggressiveness, environmental performance, media exposure, and corporate social responsibility disclosure. The results showed significant differences in the manufacturing companies' corporate social responsibility disclosures before and during the COVID-19 pandemic. The findings revealed that tax aggressiveness and environmental performance positively affected corporate social responsibility disclosure. In contrast, media exposure did not affect corporate social responsibility disclosure. However, media exposure positively affected environmental aspects disclosure. These results indicated that manufacturing companies have social and environmental awareness.
FINANCIAL REPORTING FRAUD ANALYSIS FROM THE PERSPECTIVE OF THE PENTAGON FRAUD Nabila Fikri Syafira; Cahyaningsih Cahyaningsih
JRAK Vol 14 No 1 (2022): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i1.4586

Abstract

This research aims at investigating fraudulent financial reporting, pressure, opportunities, rationalization, competence and arrogance. Additionally, the Chemical industry tends to have a greater risk of fraud, thus the object of this research is Basic Industry & Chemical Sectors listed on the Indonesia Stock Exchange from 2015 to 2019. The sample used the purposive sampling method and the tests were carried out by using SPSS 25 consisted of the feasibility of the regression model, and simultaneously also partial significance tests. Lastly, The results from this research are pressure, opportunity, rationalization, efficiency and arrogance which did not have a significant impact on financial reporting fraud, however partially pressure did have an impact on it.
Analisis Faktor-Faktor yang Memengaruhi Konservatisme Akuntansi Nurul Afyani Mumayiz; Cahyaningsih Cahyaningsih
Studi Akuntansi dan Keuangan Indonesia Vol 3 No 1 (2020): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.3.1.29-49

Abstract

This study examines the effect of information asymmetry, litigation risk, investment opportunity set, and capital intensity on accounting conservatism. This study uses consumer goods sector companies listed on the Indonesia Stock Exchange from 2016 to 2018 as a research sample. The data analysis method used is panel data regression analysis using Eviews 9.0 software. The results showed that information asymmetry has a positive effect while litigation risk has a negative effect on accounting conservatism. Investment opportunity set and capital intensity have not to influence accounting conservatism. Suggestions for further researchers to examine prudence, in addition to accounting conservatism. For companies, investors, and creditors are expected to pay attention to the level
Analisis Faktor-Faktor yang Memengaruhi Kualitas Informasi Laporan Keuangan pada Masjid Nelsha Meutia Nurillah; Cahyaningsih Cahyaningsih; Djusnimar Zultilisna
Studi Akuntansi dan Keuangan Indonesia Vol 3 No 2 (2020): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.3.2.184-212

Abstract

Penelitian ini memiliki tujuan untuk menganalisis faktor-faktor yang relevan pada masjid di Kecamatan Bojongsoang Kabupaten Bandung Tahun 2020. Ada beberapa faktor yang dinilai dapat memengaruhi kualitas informasi laporan keuangan yakni praktik manajemen keuangan, sistem pengendalian internal, kegiatan pengumpulan dana, kompetensi sumber daya, dan pemanfaatan teknologi informasi. Penelitian ini dilakukan dengan pengumpulan data melalui survei berupa penyebaran kuesioner ke 30 masjid. Teknik analisis data yang digunakan ialah regresi linier berganda dengan teknik pengambilan sampel yaitu convenience sampling. Hasil penelitian menunjukkan bahwa hanya praktik manajemen keuangan yang berpengaruh positif terhadap kualitas informasi laporan keuangan ketika keempat variabel lainnya yaitu sistem pengendalian internal, kegiatan pengumpulan dana, kompetensi sumber daya, dan pemanfaatan teknologi informasi tidak berpengaruh terhadap kualitas informasi laporan keuangan. Hasil penelitian ini diharapkan dapat memberikan pandangan dalam menghasilkan informasi laporan keuangan yang berkualitas sehingga semakin menumbuhkan kepercayaan umat terhadap pengelolaan masjid.
IMPLEMENTASI SISTEM AKUNTANSI UNTUK MENGEMBANGKAN BISNIS PRODUK LAUT DI CIREBON Cahyaningsih Cahyaningsih; Majidah Majidah; Rizky Mochamad Alif
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 4 (2024): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i4.25002

Abstract

Abstrak: Para pengusaha dan nelayan di Kota Cirebon kesulitan melaut karena kurangnya modal untuk memperbaiki kapal rusak, yang disebabkan oleh kinerja keuangan perusahaan yang buruk. Akibatnya, perusahaan sulit mendapatkan dana untuk kegiatan usaha, dan pengusaha kurang memahami pentingnya kinerja keuangan sehingga sering menerima informasi yang tidak akurat tentang perkembangan usaha. Tujuan dilakukannya kegiatan pengabdian ini yaitu untuk meningkatkan softskill dan hardskill peserta pengabdian dengan meningkatnya pemahaman akuntansi dan kemampuan menggunakan sistem akuntansi agar kegiatan usaha yang dijalankan lebih efektif dan efisien serta menghasilkan informasi yang dapat dipercaya. Peserta sebanyak 52 Pengelola UMKM di Jalan Samadikun Kota Cirebon mendapatkan pelatihan Akuntansi dan Aplikasi UMKM dan didampingi dalam mengimplementasikan aplikasinya. Untuk mengukur peningkatan skill peserta, dilakukan perbandingan hasil dari pre-test dan post-test. Hasil menunjukkan bahwa ada peningkatan literasi akuntansi dari 60% menjadi 84%, literasi keuangan dari 63% menjadi 83%, dan literasi teknologi informasi dan komunikasi dari 59% menjadi 81%. Hasil tersebut menunjukkan adanya peningkatan softskill maupun hardskill peserta pengabdian. Kegiatan ini diharapkan dapat meningkatkan kinerja keuangan UMKM Produk Laut di Cirebon melalui peningkatan pemahaman dan keahlian akuntansi dan keuangan serta penggunaan aplikasi UMKM.Abstract: Entrepreneurs and fishermen in Cirebon City have difficulty going to sea due to a lack of capital to repair damaged ships caused by the company's poor financial performance. As a result, companies have difficulty obtaining funds for business activities, and entrepreneurs do not understand the importance of financial performance so they often receive inaccurate information about business developments. This activity aims to improve community service participants' soft and hard skills by increasing their understanding of accounting and the ability to use accounting systems so that business activities are carried out more effectively and efficiently and produce reliable information. Participants as many as 52 MSME Managers in Jalan Samadikun, Cirebon City received training in Accounting and MSME Applications and were assisted in implementing the application. This activity was evaluated by giving pre and post-tests. The comparison showed an increase in Accounting literacy from 60% to 84%, Financial literacy from 63% to 83%, and Information and Communication Technology (ICT) literacy from 59% to 81%. These results indicate community service participants' soft and hard skills have increased. This activity is expected to increase the financial performance of Marine Product MSMEs in Cirebon by improving accounting skills and using MSME applications.
PELATIHAN SERVICE EXCELLENCE DAN TATA GRAHA HOMESTAY MENUJU PENGELOLAAN HOMESTAY BERKELANJUTAN Cahyaningsih Cahyaningsih; Vany Octaviany; Majidah Majidah; Elly Suryani; Hetti Hidayati
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 6 (2023): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i6.19518

Abstract

Abstrak: Service excellence dan pengelolaan tata graha memiliki peran yang penting dalam bisnis akomodasi seperti homestay karena memiliki dampak besar pada pengalaman tamu, dan keberlanjutan homestay maupun desa wisata untuk jangka panjang. Pelatihan service excellence dan tata graha ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pengelola homestay Dusun Kamojang, Desa Wisata Laksana, Kabupaten Bandung, Jawa Barat. Metode yang digunakan adalah dengan pelatihan dan praktik yang diikuti para pengelola homestay sebanyak 25 peserta. Evaluasi dilakukan dengan memberikan observasi pre-test dan post-test. Hasil tes menunjukkan bahwa 96% peserta mengalami peningkatan pengetahuan dan keterampilan pada materi service excellence dan tata graha homestay sehingga kegiatan pengabdian masyarakat ini dapat dikategorisasikan berhasil.Abstract: Service excellence and housekeeping management are essential in homestay accommodation businesses because they significantly affect the guest experience and the long-term sustainability of homestays and tourist villages. This service excellence and housekeeping training aims to increase the knowledge and skills of homestay managers in Kamojang Hamlet, Laksana Tourism Village, Bandung Regency, West Java. The method used was training and practice, which 25 homestay managers attended. Evaluation is carried out by providing pre-test and post-test observations. The test results showed that 96% of participants experienced increased knowledge and skills in service excellence and homestay housekeeping material, so this community service activity could be categorized as successful.
Co-Authors Arini Jembar Rahayu Asty Septyaweni Djusnimar Zultilisna Elly Suryani Hery Widijanto Hetti Hidayati Luqiana, Lulu Majidah Majidah Nabila Fikri Syafira Nelsha Meutia Nurillah Nurul Afyani Mumayiz Rizky Mochamad Alif Rr Sri Saraswati Vany Octaviany Wahdan Arum Inawati