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All Journal Jurnal Akuntansi Multiparadigma Jurnal ASET (Akuntansi Riset) Journal of Economic, Bussines and Accounting (COSTING) eCo-Buss Jurnal Abdi Insani eCo-Fin Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi SWARNA SWARNA: Jurnal Pengabdian Kepada Masyarakat Journal of Current Studies in SDGs
Chrisna Suhendi
Universitas Islam Sultan Agung
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Reinforce Corporate Social Responsibility through Earnings Management Chrisna Suhendi; Luluk Muhimatul Ifada; Kiryanto Kiryanto
Jurnal ASET (Akuntansi Riset) Vol 14, No 1 (2022): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2022
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v14i1.41872

Abstract

The determinants of companies in applying CSR are leverage and earnings management. Empirical evidence so far has produced conflicting evidence about the relationship between leverage, earnings management, and CSR. This study aims to identify the effect of leverage and earnings management on corporate social responsibility. This study also examines earnings management as a mediating variable. This research was conducted on 179 manufacturing companies for three periods, since 2017-2019. Multiple linear regression method was used to analyze this research. Statistical t-test (partial) was carried out for the used of hypothesis testing. The results of this study indicate that leverage has a negative and significant effect on earnings management. In addition, leverage has a positive and significant impact on corporate social responsibility. The mediation results between leverage on corporate social responsibility through earnings management show that earnings management in this study cannot mediate the relationship between the board of commissioners and leverage on corporate social responsibility. These findings are helpful for investors and policymakers. Investors are advised not to trust companies involved in CSR projects and provide transparent financial reports. Because companies can manipulate earnings and provide less accurate financial reports to shareholders, CSR projects must be assessed for credibility carefully. Thus, policymakers should have some guidelines on actual CSR disclosure, not just statements, because it may deceive stakeholders.
Pendampingan Digital Life Skills Menuju Kemandirian Ekonomi Untuk Komunitas Sahabat Hendri Setyawan; Chrisna Suhendi
ABDIKAN: Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Vol. 1 No. 3 (2022): Agustus 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdikan.v1i3.751

Abstract

The Sahabat Community is a supporter of the Dharma Bhakti Muslim Indonesia Foundation in Semarang, which consists of youngster man and women of productive age. They have great potential to become an economically independent generation as well as to become agents of change in their respective regions. Although not yet optimal, the Sahabat Community has initiated initiatives to empower the younger generation through short informal trainings as an effort to increase digital literacy. The FE UNISSULA community service team plans an optimization program for the digital literacy movement by sharpening the purpose of the activity in the form of digital life skills assistance. The program includes activities (i) assistance in the implementation of training to be more systematic with clear achievement targets and appropriate methods; (ii) providing training in the form of basic office applications and digital marketing (by BNSP certified instructors) as fundamental skills that are indispensable for both those who want to be entrepreneurs as well as employees; (iii) providing insight into the challenges and opportunities in the era of the digital revolution; (iv) providing motivation so that participants spread their enthusiasm and skills to other youth groups so that they can become agent of change in society.  
THE ROLE OF ACCOUNTING INFORMATION SYSTEMS IN IMPROVING SME’S SUCCESSFUL Chrisna Suhendi; Luluk Muhimatul Ifada; Sri Layla Wahyu Istanti
Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.2.19

Abstract

Abstrak – Peran Sistem Informasi Akuntansi dalam Mendorong Kesuksesan UKMTujuan Utama - Penelitian ini dilakukan untuk mengidentifikasi pengaruh pemanfaatan informasi akuntansi, modal usaha dan ketidakpastian lingkungan pada keberhasilan Usaha Kecil Menengah (UKM) kedepannya.Metode - Penelitian ini menggunakan metode regresi linier berganda. Sejumlah pelaku UKM di Jawa Tengah menjadi sampel.Temuan Utama - Penggunaan SIA di UKM mengambil bagian penting dalam perencanaan, pengendalian, pengorganisasian kegiatan dan pengambilan keputusan bisnis. Hal ini akan berdampak pada kesuksesan bisnis yang lebih mudah untuk dicapai. Selain itu, pengelolaan modal usaha memiliki dapat menjamin kelangsungan dan pertumbuhan UKM dengan menyediakan likuiditas yang memadai.Implikasi Teori dan Kebijakan – Para pelaku usaha UKM harus mengelola keuangannya seperti pembukuan agar lebih cepat dan efisien. Sementara itu, pemerintah diharapkan mendorong dan memberikan kemudahan kepada para pelaku UKM dalam mencapai keberhasilan usaha.Kebaruan Penelitian – Penelitian ini lebih memfokuskan pada UKM yang pada saat ini sedang terdampak Covid-19 dengan harapan mampu melihat peluang untuk tetap sukses dalam kondisi yang tidak menentu. Abstract – The Role of Accounting Information Systems in Improving SMEs’ SuccessfulMain Purpose - This study was conducted to identify the effect of using accounting information, venture capital and environmental uncertainty on the success of Small and Medium Enterprises (SMEs).Method - This research uses a multiple linear regression method. Several SME players in Central Java are the samples.Main Findings - The use of AIS in SMEs plays an important part in planning, controlling, organizing activities and making business decisions. This system will impact business success, which is easier to achieve. In addition, business capital management can ensure the continuity and growth of SMEs by providing adequate liquidity.Theory and Practical Implications – SME business actors must manage their finances, such as bookkeeping, to be faster and more efficient. Meanwhile, the government is expected to encourage and provide convenience to SMEs in achieving business success.Novelty – This research focuses more on SMEs currently being affected by Covid-19 pandemy in the hope of seeing opportunities to remain successful in uncertain conditions.
PENDAMPINGAN PEMANFAATAN MARKETPLACE MENUJU KEMANDIRIAN EKONOMI UNTUK RUMAH TAHFIDZ “ISMAIL” Hendri Setyawan; Chrisna Suhendi
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2022): SWARNA: Jurnal Pengabdian Kepada Masyarakat, November 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v1i3.133

Abstract

Pengabdian masyarakat ini memiliki sasaran Rumah Tahfidz “ISMAIL” yang memiliki tujuan mulia yakni mendidik generasi muda agar tidak sekedar menghafalkan Al Quran namun juga memiliki adab dan akhlaq yang mulia. Lembaga Pendidikan tersebut menggratiskan biaya pendidikan namun memiliki permasaalahan dalam keberlanjutan operasional terkait pendanaan. Berdasarkan kajian teoritis alternatif yang dipilih oleh tim pengabdian masyarakat adalah mengoptimalkan upaya penggalangan dana lewat perdagangan dengan memanfaatkan platform marketplace “tokopedia”. Adapun upaya pendampingan dilaksanakan melalui pelatihan singkat disertai tutorial praktis, dan dilanjutkan dengan follow up/evaluasi kegiatan. Diharapkan dari pengabdian masyarakat ini terjawab soulsi permasalahan pendanaan Rumah tahfidz ISMAIL. Selain itu tercipta pula kemandirian ekonomi stakeholder dari Lembaga tersebut, yang juga mengikuti kegiatan pengabdian masyarakat misalnya orang tua/wali murid Rumah tahfidz ISMAIL.
PENDAMPINGAN PEMANFAATAN MARKETPLACE MENUJU KEMANDIRIAN EKONOMI UNTUK RUMAH TAHFIDZ “ISMAIL” Hendri Setyawan; Chrisna Suhendi
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2022): SWARNA: Jurnal Pengabdian Kepada Masyarakat, November 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v1i3.133

Abstract

Pengabdian masyarakat ini memiliki sasaran Rumah Tahfidz “ISMAIL” yang memiliki tujuan mulia yakni mendidik generasi muda agar tidak sekedar menghafalkan Al Quran namun juga memiliki adab dan akhlaq yang mulia. Lembaga Pendidikan tersebut menggratiskan biaya pendidikan namun memiliki permasaalahan dalam keberlanjutan operasional terkait pendanaan. Berdasarkan kajian teoritis alternatif yang dipilih oleh tim pengabdian masyarakat adalah mengoptimalkan upaya penggalangan dana lewat perdagangan dengan memanfaatkan platform marketplace “tokopedia”. Adapun upaya pendampingan dilaksanakan melalui pelatihan singkat disertai tutorial praktis, dan dilanjutkan dengan follow up/evaluasi kegiatan. Diharapkan dari pengabdian masyarakat ini terjawab soulsi permasalahan pendanaan Rumah tahfidz ISMAIL. Selain itu tercipta pula kemandirian ekonomi stakeholder dari Lembaga tersebut, yang juga mengikuti kegiatan pengabdian masyarakat misalnya orang tua/wali murid Rumah tahfidz ISMAIL.
PERAN TEKNOLOGI INFORMASI DALAM MEMODERASI KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KINERJA PERUSAHAAN (STUDI KASUS PADA PERBANKAN UMUM SYARIAH DI KOTA SEMARANG) Elwafa Nur Aizzatul Mustafidah; Chrisna Suhendi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (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.v7i5.10408

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh tingkat kompetensi sumber daya manusia terhadap kinerja perbankan dan peran teknologi informasi dalam memoderasi kompetensi sumber daya manusia terhadap kinerja perusahaan (studi kasus pada perbankan Syariah di Kota Semarang). Populasi dalam penelitian ini adalah Bank Syariah Umum di Kota Semrang. Jenis penelitian ini menggunakan metode kuantitatif dan teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukan bahwa Kompetensi Sumber Daya Manusia berpengaruh positif dan signifikan terhadap Kinerja Perusahaan Perbankan Syariah di Kota Semarang. Serta Teknologi Informasi berpengaruh positif dan signifikan memoderasi Kompetensi SDM terhadap Kinerja Perusahaan Perbankan Syariah di Kota Semarang.
Pengaruh Capital Intensity, Sales Growth, dan Kepemilikan Institusional Terhadap Agresivitas Pajak Laili Fitriani; Chrisna Suhendi
eCo-Buss Vol. 7 No. 3 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i3.2208

Abstract

Riset ini bertujuan menginvestigasi bukti empiris pengaruh capital intensity, sales growth, dan kepemilikan institusional terhadap agresivitas pajak sektor konstruksi dan real estate di BEI (2019-2023). Menggunakan 85 sampel data dari 17 perusahaan dengan teknik purposive sampling, analisis dilakukan melalui regresi linear berganda. Hasil uji T menunjukkan bahwa capital intensity berpengaruh positif signifikan terhadap agresivitas pajak (t-hitung 2,704; sig. 0,009). Sales growth tidak berpengaruh signifikan (t-hitung 0,667; sig. 0,507), sementara kepemilikan institusional berpengaruh negatif signifikan (t-hitung -3,566; sig. 0,001). Uji hipotesis F menunjukkan bahwa secara simultan, ketiga variabel berpengaruh signifikan terhadap agresivitas pajak (sig. 0,000). Riset ini mengindikasikan pemanfaatan depresiasi aset untuk meminimalkan beban pajak. Namun, sales growth tidak mendorong tindakan agresif dalam minimisasi pajak. Pengawasan intensif pada perusahaan dengan kepemilikan institusional tinggi dapat mereduksi agresivitas pajak.
Pengaruh Efektivitas Laporan Keuangan & Kualitas Laporan keuangan Terhadap Kinerja UMKM Sekar Ayu Febriyanti; Chrisna Suhendi
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2470

Abstract

UMKM merupakan sektor usaha mikro, kecil, dan menengah yang berperan sebagai tulang punggung utama pada perekonomian Indonesia. Meskipun perkembangan zaman berlangsung sangat cepat, sektor ini masih dihadapkan berbagai tantangan, salah satunya adalah rendahnya kinerja usaha. Penelitian dilakukan dengan tujuan mengevaluasi serta menganalisis bagaimana efektivitas dan kualitas laporan keuangan memberi pengaruh terhadap kinerja UMKM. Pendekatan kuantitatif dengan sumber data primer berupa kuesioner digunakan dalam penelitian ini. Sampel penelitian terpilih 100 responden pemilik atau pengelola UMKM yang berada di Kabupaten Kendal. Sampel diambil melalui metode non random sampling menggunakan teknik purposive sampling. Data dianalisis menggunakan regresi linier berganda melalui software SPSS.30. Penelitian menunjukkan hasil bahwa efektivitas dan kualitas laporan keuangan berpengaruh positif signifikan terhadap kinerja UMKM, dengan nilai Adjusted R² sebesar 0,647 dan p < 0,001.
The Effect of Business Capital Management on Business Success: The Role of Uncertainly Environment As a Moderation Variable for SDG 1 Chrisna Suhendi; Luluk Muhimatul Ifada; Rita Rosalina
Journal of Current Studies in SDGs Vol. 3 No. 3 (2027): September
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.3.287

Abstract

Objective: The study examines the sustainability performance of Microfinance Institutions (MFIs) by analyzing the roles of competition, double bottom line performance, and digitalization in supporting the achievement of SDG 1, which focuses on poverty reduction. Specifically, this study investigates how financial sustainability and social outreach dimensions contribute to sustainable MFI development. Method: The study employs an unbalanced panel dataset obtained from the MIX Market database covering the period 1999–2019. The dataset consists of up to 20,120 institution-year observations from MFIs operating across various countries. Fixed-effects panel regression models are applied to examine the determinants of Operational Self-Sufficiency (OSS) as a measure of financial sustainability and Number of Active Borrowers (NAB) as an indicator of social outreach. The explanatory variables include profitability, loan portfolio, capital adequacy, funding structure, poverty outreach, total assets, competition, and digitalization.  Results:  The findings indicate that return on assets positively influences OSS, while loan volume significantly contributes to NAB. A higher deposit-to-loan ratio is associated with stronger financial sustainability. Furthermore, poverty outreach shows a positive relationship with OSS but a negative relationship with NAB. However, digitalization and its interaction with institutional size do not demonstrate statistically significant effects in the examined models. Novelty: To contribute to the microfinance literature by distinguishing financial sustainability and social outreach as separate dimensions of double bottom line performance and examining whether digitalization strengthens the relationship between institutional characteristics and sustainability outcomes. The findings provide insights into how MFIs can support SDG 1 through sustainable financial inclusion strategies.
PENDAMPINGAN PEMBUKUAN BANK SAMPAH SEBAGAI PENDUKUNG EKONOMI SIRKULAR DI RW 3 KELURAHAN MANGUNHARJO KECAMATAN TEMBALANG KOTA SEMARANG Ahmad Rudi Yulianto; Hendri Setyawan; Chrisna Suhendi
Jurnal Abdi Insani Vol 12 No 12 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i12.3302

Abstract

Community-based waste management through the waste bank in RW 3 Mangunharjo Subdistrict faced significant constraints, particularly in its manual, decentralized, and error-prone bookkeeping system, which resulted in low transparency and reduced public trust. Nevertheless, waste banks are practical implementations of the circular economy that transform waste into valuable economic resources. This community service activity aimed to enhance the waste bank's administrative governance to be more orderly, accountable, and sustainable, thereby strengthening its role as a micro-level circular economy enabler. The methodology employed was a participatory approach consisting of four interconnected stages: initial identification and coordination, technical training and assistance (manual and Excel bookkeeping), implementation and monitoring, and evaluation and follow-up, including the drafting of Standard Operating Procedures (SOP). The program's results demonstrate substantial governance improvement through the implementation of an integrated bookkeeping system, combining standardized manual recording (Master Transaction Book and Customer Savings Book) with digitalization based on Microsoft Excel. This improvement increased transparency, accelerated the reporting process, minimized data loss risk, and directly fostered public trust and participation. The increased participation and volume of managed waste led to a rise in the economic value from waste sales, a true reflection of the circular economy cycle. In conclusion, the provision of an efficient and transparent bookkeeping system is the primary prerequisite that was successfully met for the waste bank to effectively function as a key actor in driving circular economy sustainability.
Co-Authors Ahmad Rudi Yulianto Elwafa Nur Aizzatul Mustafidah Hendri Setyawan Kiryanto Kiryanto Laili Fitriani Luluk Muhimatul Ifada Rita Rosalina Sekar Ayu Febriyanti Sri Layla Wahyu Istanti