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All Journal AKUNTABILITAS Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Jurnal Riset Akuntansi dan Keuangan The Accounting Journal of Binaniaga Jurnal Akuntansi International Journal of Supply Chain Management SULUH: Jurnal Abdimas JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Manajemen Bulletin of Counseling and Psychotherapy Open Access Indonesia Journal of Social Sciences Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Open Access Indonesia Journal of Social Sciences JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Multidisciplinary Research (FJMR) Studi Akuntansi, Keuangan, dan Manajemen Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance Management (JAFM) JURNAL ECONOMINA International Journal of Advanced Multidisciplinary Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Umat Media Ilmiah Akuntansi Ranah Research : Journal of Multidisciplinary Research and Development INQUISITIVE: International Journal of Eonomic Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Bisnis dan Ekonomi Nusantara Journal of Multidisciplinary Science Jurnal Penelitian Pendidikan Indonesia AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Jurnal Greenation Ilmu Akuntansi Greenation International Journal of Economics and Accounting Atestasi : Jurnal Ilmiah Akuntansi

Istianingsih Sastrodiharjo, Istianingsih

Fakultas Ekonomi Dan Bisnis, Universitas Bhayangkara Jakarta Raya, Jakarta

Author-ID : 4381252

Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Transportation Other

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The Impact Of Competitive Strategy And Intellectual Capital On SMEs Performance Istianingsih; Robertus Suraji
Jurnal Manajemen Vol. 24 No. 3 (2020): October 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v24i3.677

This study aims to examine the impact of competitive strategies and intellectual capital on the performance of Small and Medium Enterprises (SMEs). The research sample is the owners of SMEs in the Banten region. The number of final samples obtained that can be included in the test is as many as 181 respondents of SME owners or 60.33% of the total intended respondents. The data analysis technique used is regression with structural equation models. The results showed that the Competitive Strategy proved to have a positive effect on the success of SMEs. The choice of the right competitive strategy can improve SME performance. Intellectual Capital Management is also proven to have a positive effect on the success of SMEs. The greater the Intellectual Capital, the more it will encourage SMEs to perform better. The implication of the results of this study is that in order to improve the competitiveness and success of SMEs, it is necessary to choose the right competitive strategy and manage their intellectual capital well.

EDUKASI AKUNTANSI SEDERHANA UNTUK PEKERJA HARIAN LEPAS SEBAGAI PERWUJUDAN EKONOMI KREATIF DI SAAT PANDEMI COVID-19 Istianingsih Sastrodiharjo; Robertus Suraji; Tri Widyastuti; Maidani
Jurnal Abdimas Ekonomi dan Bisnis (JAmEB) Vol 1 No 1 (2021): JAMEB (Jurnal Abdimas Ekonomi dan Bisnis)
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

The purpose of this activity is to increase the understanding of casual daily workers on Simple Accounting skills regarding finances, so that they can make better planning and financial records. So that it can improve the ability to plan and record finances, increase understanding and knowledge about the importance of managing finances well. And in the end it can develop its business activities, and make its business continuity so that it can sustainably survive and grow. The implementation method used is by way of lectures, discussions and tutorials on practical questions. The material provided includes a discussion of: I. Introduction to Business Financial Management which includes; 1.) Benefits of Performing Business Financial Management - Scope of Business Financial Management Activities, 2.) Benefits of Calculation of Business Capital - Elements that are Calculated in Calculation of Business Capital Requirements - Capital Sources - Access to Capital - Types of Capital, and 3.) Benefits of Bookkeeping For Micro Business Activities - Bookkeeping & Bookkeeping Principles - Financial Bookkeeping Tools.Keywords : Simple Accounting Education, Freelancing Daily Workers, Embodiment of the Creative Economy, and the COVID-19 Pandemic.

SOSIALISASI PEMANFAATAN MS.OFFICE, INTERNET, DAN PENGGUNAAN MENDELEY UNTUK MERANCANG PENELITIAN BAGI MAHASISWA STT DUTA BANGSA CIKARANG-BEKASI Cahyadi Husadha; Wastam Wahyu Hidayat; Adelina Suryati; Ery Teguh Prasetyo; Istianingsih; Kardinah Indrianna Meutia
Jurnal Abdimas Ekonomi dan Bisnis (JAmEB) Vol 1 No 1 (2021): JAMEB (Jurnal Abdimas Ekonomi dan Bisnis)
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

This Community Service activity aims to provide education, knowledge, understanding, action, and skills from an early age in the use of information and communication technology in the context of designing research by combining the use of MS applications. Office, internet, and the use of the Mendeley program application for undergraduate students (S1) STT Duta Bangsa-Cikarang. The method used in the implementation of this PKM activity is concept mapping (network of information on students' initial knowledge), basic reasoning, recognizing and explaining the advantages of technology and information, and procedures for using the Mendeley program application accompanied by the provision of direct practice in running the program. application of the program. This training involved lecturers and students of the Faculty of Economics and Business, Bhayangkara University, Greater Jakarta as the executor of this PKM activity, and STT Duta BangsaCikarang students as participants. And finally, our hope is to get an understanding that goes along with a common thought. That the application of programs and the use of information technology can assist in the process of facilitating and smoothing the completion of student assignments in preparing research/thesis, and making it easier for lecturers to check in technical research/thesis.Keywords : Socialization of Application Utilization, Microsoft Office, Internet, Mendeley, and Designing Research.

ANALISIS KEBERHASILAN PENGGUNAAN PERANGKAT LUNAK AKUNTANSI DITINJAU DARI PERSEPSI PEMAKAI (STUDI IMPLEMENTASI MODEL KEBERHASILAN SISTEM INFORMASI) Istianingsih, Istianingsih; Wijanto, Setyo Hari
Jurnal Akuntansi dan Keuangan Indonesia Vol. 5, No. 1
Publisher : UI Scholars Hub

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

The purpose o f this study is to examine the information system (IS) success o f the accounting software based on the user perception. The model used to examine the IS success is the modified IS success model ofSeddon (1997). The model employed in this study is applied on data collected through 204 questionnaires distributed to the users o f accounting software who work at the variety o f companies in Indonesia. In examining the model, we employ the Structural Equation Model (SEM) with the use o f LISREL 8.72 sojH>are. The results o f the study show that system quality significantly affects the perceived usefulness and the user satisfaction. Furthermore, the results show that informc\tion quality significantly affects the perceived usefulness and user satisfaction. On the other hand, the study finds that user satisfaction does not affect the system use.

Testing the Structural Equation of Organizational Culture Modeling as a Moderator of Public Services Dian Sudiantini; Istianingsih Sastrodiharjo; Bintang Narpati; Kardinah Indrianna Meutia
Journal of Accounting and Finance Management Vol. 2 No. 6 (2022): Journal of Accounting and Finance Management (January-February 2022)
Publisher : DINASTI RESEARCH

This study aims to examine the influence of Leadership Style, Strategic Orientation and Organizational Resources on Organizational Performance through Organizational Culture. This research was the first study to examine the influence of Leadership Style, Strategic Orientation and Organizational Resources on Organizational Performance through Organizational Culture conducted at Community Health Center. The model proposed in this study was carried out through structural equation modeling. Data were collected from a sample of 250 Community Health Center in DKI Jakarta Province. Data analysis was performed using SPSS 25 and SEM AMOS 24. The findings of this study provide several practical implications. First, Directors of Community Health Center are advised to take leadership training programs, such as public speaking & effective communication skill training program and coaching skill training program. Second, it requires entrepreneurship skill training program and risk management training program. Third, Directors of Community Health Center are advised to create programs to improve employee competence and increase the role of health leaders, as well as investment and adaptability to current technological developments in order to create resource efficiency and optimize the achievement of Community Health Center’s performance.

Pengaruh Good Corporate Governance terhadap Manajemen Laba dan Efeknya terhadap Kinerja Keuangan (pada Perusahaan Perbankan di BEI Tahun 2015 – 2017) Riyad Goza Rahmat; Istianingsih Istianingsih
Jurnal Keuangan dan Perbankan Vol 16, No 1 (2019): Jurnal Keuangan Dan Perbankan, Volume 16 No. 1, Desember 2019
Publisher : STIE Indonesia Banking School

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, kepemilikan manajerial, dewan komisaris independen terhadap manajemen laba dan efeknya terhadap kinerja keuangan pada perusahaan perbankan tahun 2015-2017. Adapun variabel independen yang digunakan dalam penelitian ini adalah kepemilikan institusional, kepemilikan manajerial, dewan komisaris independen, komite audit dan manajemen laba. Sementara itu variabel dependen manajemen laba diukur dengan model discretionary revenue dan kinerja keuangan diukur dengan proksi Tobins’q. Pemilihan sampel menggunakan metode purposive sampling dan sampel dalam penelitian ini ada 41 perusahaan dari sektor perbankan. Metode pengolahan data menggunakan analisis regresi linier berganda dengan software Eviews 9. Hasilnya dewan komisaris independen tidak berpengaruh terhadap manajemen laba dan kepemilikan manajerial, kepemilikan institusional dan komite audit berpengaruh terhadap manajemen laba. Manajemen laba berpengaruh terhadap kinerja keuangan.

Pengaruh Koneksi Politik dan Corporate Social Responsibilty Disclosure terhadap Penghindaran Pajak Agung Setiawan; Istianingsih Sastrodiharjo
Jurnal Keuangan dan Perbankan Vol 16, No 2 (2020): Jurnal Keuangan Dan Perbankan, Volume 16 No. 2, Juni 2020
Publisher : STIE Indonesia Banking School

Penelitian ini bertujuan untuk menguji pengaruh koneksi politik dan corporate social responsibility (CSR) terhadap penghindaran pajak variabel independent penelitian ini adalah koneksi politik dan CSR, variabel dependen yaitu penghindaran pajak. Variabel koneksi politik diukur dengan melihat ada atau tidaknya koneksi politik dalam perusahaan untuk variabel independent CSR diukur dengan CSR disclosure dengan indikator GRI G4. Variabel dependen penghindaran pajak diukur dengan cash effective tax rate (CETR). Populasi penelitian ini adalah 58 perusahaan dari 5 sub-sektor manufaktur yang terdaftar di BEI tahun 2015-2017. Sampel penelitian dipilih menggunakan metode purposive random sampling dengan kriteria tertentu dan diperoleh sebanyak 30 perusahaan yang memenuhi kriteria. Teknik analisis data yang digunakan adalah analisis regresi berganda. Hasil analisis regresi menunjukkan bahwa variabel koneksi politik dan CSR masing-masing tidak berpengaruh terhadap Penghindaran pajak.

Pengaruh Pengungkapan Corporate Social Responsibility (CSR) dan Kinerja Keuangan Perusahaan terhadap Cumulative Abnormal Return (CAR) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2011) Restu Cinthya Ayu; Istianingsih Sastrodiharjo
Jurnal Keuangan dan Perbankan Vol 11, No 2 (2015): Jurnal Keuangan dan Perbankan, Volume 11 No. 2, Juni 2015
Publisher : STIE Indonesia Banking School

This study aims to examine the influence of corporate social responsibility disclosure and financial performance of the company to the cumulative abnormal return (CAR). The disclosure of social responsibility will be measured by Corporate Social Disclosure Index (CSDI), the financial performance is proxied to the return on equity (ROE), and the cumulative abnormal return (CAR) is a Cumulative Stock Return from April 2011 until March 2013. The analyzed database is a secondary database, which in time series form of manufacturing company in period year from 2010 until 2011. The result of statistical test shows that the corporate social responsibility has a positive and significant impact on ROE, and also ROE have positive effect on Cumulative Abnormal Return (CAR). But, the influence of corporate social responsibility to the cumulative abnormal return (ROE) is rejected.

Deteksi Manajemen Laba Melalui Karakteristik Perusahaan dan Beban Pajak Tangguhan Kisno Kisno; Istianingsih Sastrodiharjo
Jurnal Keuangan dan Perbankan Vol 14, No 2 (2018): Jurnal Keuangan dan Perbankan, Volume 14 No. 2, Juni 2018
Publisher : STIE Indonesia Banking School

This study aimed to examine the effect of deferred tax expense and the Firm characteristics in a proxy with ROA and leverage to earning management. Earning management is measured by using discretionary revenue model Stubben (2010), ROA is measured by dividing net income to total assets and leverage is measured by dividing total liabilities to total assets. The data used in this research was secondary data on manufacturing company listed in Indonesia Stock Exchange for the period 2011- 2013. The population was 426 and the samples obtained by using purposive sampling was 45 companies. The analytical method used is multiple linear regression. Statistical test results showed that: 1). Deferred tax expense has a positive effect on Earning management. 2). Firms characteristic in a proxy by ROA has no effect on earnings management. 3). Firm characteristic in a proxy by leverage has a positive effect on earnings management. This paper’s results contribute to an understanding of Earning Management and implication for stakeholders. It suggests that investor shall take more attention when analyzing a company’s financial report, especially on deferred tax expense and leverage because these can be used as the ways to manage the company’s profit.

Persiapan Pembuatan Modul Penunjang Jabatan Fungsional Dosen Cahyadi Husadha; Istianingsih Istianingsih; Wastam Wahyu Hidayat; Ery Teguh Prasetyo; Adelina Suryati; Robertus Suraji
Jurnal Pemberdayaan Umat Vol. 1 No. 1 (2022): Februari
Publisher : Jurnal Pemberdayaan Umat

Purpose: The purpose of community service that the Team does is an awareness, reasoning, and is a reflection of the long journey of lecturers in managing the functional positions of lecturers, of course with the aim of making outputs from various researches and lecturers' services from the point of view and knowledge of each lecturer. Method: This service method is carried out through webinars/teleconferences/discussion-meetings, and clinic-coaching. The team explored more deeply, and chose the goals of service, working methods, and the team's analytical power of written lecturer data and the results of the evaluation summary. Result: The results of the service obtained an understanding that; In managing the functional positions of lecturers, in addition to tips and tricks, real work is needed which is realized in the form of modules/books that have a high cumulative value in assessing the quality score of functional promotions for lecturers. Lecturers need coaching clinics as a manifestation of their work in the form of modules/books facilitated by institutions/universities in terms of publications, ISBN registration, and for the welfare of lecturers in the form of incentives for lecturers to be motivated. Conclusions: The conclusion of the service is declared positive and has a beneficial impact on all elements of higher education.

Co-Authors Adelina Suryati Adelina Suryati Aditya Riyadi, Dimas Agung Setiawan Agus Dharmanto Agustina Yohana Simbolon Ake Wihadanto Alnasvi, Dalfian Aloysius Harry Mukti Andrian Andrian Andrian Andrian Arfan Ikhsan, Arfan Arif Pujianto Aulia, Ismiani Bintang Narpati Cahyadi Husadha Dewi Ratnasari Dian Sudiantini Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Fried Sinlae Handayani, Milda Hapzi Ali Haryanto , Raden Achmad I Putu Sutama Idel Eprianto Indra Sulistiana Kamilah Sa’diah Kardinah Indrianna Meutia Kardinah Indrianna Meutia Kisno Kisno Kisno Kisno Maidani, Maidani Marinda, Nera Mukti, Aloysius Harry Ni Nyoman Sawitri Nurjanah Nurjanah Nurul Baiti Oda I.B Hariyanto Pangaribuan, David Parno Prasetyo, Ery Teguh Pratiwi Nila Sari Primadi Candra Susanto Qibtiyana, Mariyatul R Wisnu Prio Pamungkas Raden Achmad Haryanto Rely, Gilbert Restu Cinthya Ayu Riyad Goza Rahmat Robertus Suraji Rossa, Elia Saputra Hasibuan, Edi Sari , Pratiwi Nila Setiowati, Dani Pramesti Setyo Hari Wijanto Sugeng Suroso Titania Febiola Tri Widyastuti Tri Widyastuti Utama, Bryan Pramudya Waluyo, Ponco Wastam Wahyu Hidayat Wiwik Utami Yayan Hendayana Yoganingsih, Tutiek Zen, Agustian

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