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All Journal Jurnal Akuntansi & Auditing Indonesia AFRE Accounting Financial Review JMM (Jurnal Masyarakat Mandiri) JAF- Journal of Accounting and Finance Jurnal Riset Akuntansi Kontemporer Studi Akuntansi dan Keuangan Indonesia (SAKI) Akrab Juara : Jurnal Ilmu-ilmu Sosial Eduvest - Journal of Universal Studies IIJSE Jurnal Akademik Pengabdian Masyarakat Journal of Innovation and Community Engagement
Cahyaningsih Cahyaningsih
Prodi S1 Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Telkom
Aerospace Engineering Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Neuroscience Social Sciences Other

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Effect of Environmental Responsibility on Financial Performance: Organization Slack as Moderation Cahyaningsih Cahyaningsih; Dieni Maitsa Nuralifah
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024): November 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.10931

Abstract

This study analyze the effect of environmental responsibility on financial performance with organization slack as a moderating variable. This study examines 21 property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Data analysis used panel data regression with the results of the random effect model. The result shows that environmental responsibility positively affects financial performance. Companies that implement environmental responsibility can avoid conflicts or losses that can disrupt company activities so that financial performance is increasing. The fin-ding presents that organization slack positively affects financial performance. Excess resources can be used to increase investment so that financial performance also increases. Moderation testing proves that organization slack strengthens the positive influence of environmental responsibility on financial performance. Excess resources provide opportunities for companies to invest in the social sector and meet stakeholders' demands and expectations. JEL Classification: G32; Q56; M14; L25 DOI: https://doi.org/10.26905/afr.v7i3.10931
Influence of Credit Restructuring on Company Financial Performance: Impact of PSAK 71 Implementation Salsa Nabila Sholihati; Cahyaningsih Cahyaningsih
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024): November 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.13582

Abstract

This study aims to analyze the differences in financial performance influenced by Allowance for Impairment Losses (CKPN), Capital Adequacy, and credit restructuring before and after the implementation of PSAK 71. This research employs a quantitative method with secondary data obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange from 2016 to 2023. The sample consists of 240 observations from 30 banks over eight years, selected thro-ugh purposive sampling. The analysis includes difference tests and panel data regression using E-views 12. The results indicate significant differences in CKPN, capital adequacy, credit restructuring, and financial performance before and after PSAK 71 implementation. These findings suggest that PSAK 71 significantly impacts financial performance and credit restructuring policies. CKPN and credit restructuring negatively affect financial performance, although not significantly, while capital adequacy positively affects financial performance, but not significantly. This study contributes to banking companies in decision-making related to accounting policies and credit restructuring, and provides investors with insights into factors affecting the financial performance of banks. JEL Classification: G21; G28; M41 DOI: https://doi.org/10.26905/afr.v7i3.13582
The Role of Profitability in Weakening the Effect of Environmental Performance on Environmental Disclosure Cahyaningsih Cahyaningsih; Denna Taris Citra Rahadiansyah
AFRE (Accounting and Financial Review) Vol. 6 No. 3 (2023)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v6i3.10593

Abstract

This research aims to investigate the effect of environmental performance, institutional ownership, and profitability on environmental disclosure, with profitability as a moderating variable. Based on the sample selection criteria, this study analyzed 18 companies from the energy, raw goods, and primary consumer goods sectors listed on the Indonesia Stock Exchange for the 2019-2021 period. The data analysis technique in this study used panel data regression and moderated regression analysis. The results show that environmental performance and institutional ownership positively affect environmental disclosure in contrast to profitability which does not affect environmental disclosure. This research finds that profitability weakens the effect of environmental performance on environmental disclosure. Other results show that profitability cannot moderate the effect of institutional ownership on environmental disclosure. This finding indicates that companies use excess resources to increase investment, not to improve environmental performance and disclosure.DOI: https://doi.org/10.26905/afr.v6i3.10593
Environmental Accounting Disclosure, Green Process Innovation, and Environmental Management Accounting Improving Economic Performance Cahyaningsih Cahyaningsih; Fadilah Usyulia Ihromi
AFRE (Accounting and Financial Review) Vol. 7 No. 1 (2024): March 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i1.10840

Abstract

This study examines the effect of environmental accounting disclosure, green process innovation, and environmental management accounting on economic performance. This study analyzes 22 basic material sector companies listed on the Indonesia Stock Exchange in 2017-2021. Data were analyzed using panel data regression, with the selected model being the fixed effect model. The result indicates that environmental accounting disclosure, green process innovation, and environmental management accounting positively affect economic performance. Companies that carry out environmental accounting disclosures can reduce the negative impact of the company's operational activities to improve the company's economic performance. Companies that are increasingly innovative in their production processes can save energy and make production costs efficient to improve their economic performance. Companies that can implement environmentally friendly programs mean they can support long-term strategies that have an impact on improving the company's economyDOI: https://doi.org/10.26905/afr.v7i1.10840
The Effect of Carbon Performance, Foreign Ownership, and Firm Size on Carbon Emission Disclosure Cahyaningsih Cahyaningsih; Deva Anggraeni Rahmadiah
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): July 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.10923

Abstract

This study analyzes the effect of carbon performance, foreign ownership, and firm size on carbon emission disclosure. Based on the sample selection criteria, researchers analyzed 14 companies from the energy, raw goods, and primary consumer goods sectors listed on the Indonesia Stock Exchange for 2019-2021. The analytical method used is panel data regression analysis with a random effect model. The results of the study show that carbon performance positively affects on carbon emission disclosure. Companies with high carbon emissions tend to disclose more carbon emission items. Foreign ownership and firm size negatively affect carbon emission disclosure. Companies with fewer foreign investors and fewer assets disclose their carbon emissions to earn investors' trust and improve their access to sources of capital necessary for business growth and development.DOI: https://doi.org/10.26905/afr.v7i2.10923
The Effect of Profitability, Leverage, and Asset Growth on Company Value Alexander Purba; Cahyaningsih Cahyaningsih; Wiwin Aminah
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.50775

Abstract

The value of a company reflects its achievements and public trust over time, represented by the price agreed upon in buy-sell transactions. An increase in stock prices enhances company value and investor profits. Indonesia's manufacturing industry, covering diverse sectors like chemicals and consumer goods, has shown consistent growth, particularly in the pulp and paper sub-sector. Both Indonesia and Brazil have unique advantages for efficient pulp production, with the pulp and paper export sector reaching $7.5 billion in 2021. A company's value mirrors investor sentiment about its performance and future prospects, while rising stock prices indicate increasing company value, influenced by various market factors. This study uses research methode such a descriptive statistics, panel data regression, classical assumption tests, F-tests, R² for model explanation, and t-tests to assess the significance of independent variables. The finding of this paper is profitability positively influences company value, while leverage negatively impacts it; additionally, asset growth significantly enhances dividend policy.
SOSIALISASI LANJUTAN UNTUK APLIKASI HOSPIBUDGET SEBAGAI ALAT PENGANGGARAN ZERO-BASED BUDGETING BAGI PELAKU HOSPITALITY DAN PARIWISATA DI JAWA BARAT Sita Deliyana Firmialy; Cahyaningsih Cahyaningsih; Ismaya Adriyanti
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 6 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i6.8096

Abstract

The tourism and hospitality sector are a strategic contributor to regional economic growth; however, many Micro, Small, and Medium Enterprises (MSMEs) in this sector continue to experience challenges in applying effective financial management practices, particularly in adopting digital budgeting systems. Following the development of an Android-based financial management application utilizing the Zero-Based Budgeting (ZBB) approaches, this community service activity focuses on the socialization and practical implementation of the HospiBudget application for hospitality and tourism MSMEs in West Java. The socialization program was designed to address the gap between technological innovation and users’ financial literacy and digital capability. Activities included guided training sessions, hands-on application usage, and discussions on zero-based budgeting concepts tailored to hospitality operations. The program was conducted with MSME participants in the hospitality and tourism sector across several regions in West Java. The results indicate that the socialization significantly enhanced participants’ understanding of ZBB principles, improved their ability to utilize digital budgeting tools, and increased awareness of cost efficiency and cash flow control. This activity demonstrates that application socialization is a critical continuation stage of digital innovation, ensuring that technological solutions such as HospiBudget are effectively adopted and contribute to improved financial governance, business sustainability, and competitiveness of hospitality and tourism MSMEs
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.
Co-Authors Alexander Purba Arini Jembar Rahayu Asty Septyaweni Brady Rikumahu Denna Taris Citra Rahadiansyah Deva Anggraeni Rahmadiah Dieni Maitsa Nuralifah Djusnimar Zultilisna Elly Suryani Fadhil Ade Permana Fadilah Usyulia Ihromi Hery Widijanto Hetti Hidayati Ismaya Adriyanti Luqiana, Lulu Majidah Majidah Nabila Fikri Syafira Nelsha Meutia Nurillah Nurul Afyani Mumayiz Rizky Mochamad Alif Rr Sri Saraswati Rr. Sri Saraswati Salsa Nabila Sholihati Shinta Sekaring Wijiutami Sita Deliyana Firmialy Vany Octaviany Wahdan Arum Inawati Wiwin Aminah