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All Journal Journal of Economics, Business, & Accountancy Ventura JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN GANEC SWARA Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Aksioma Jurnal Ilmiah Tata Sejuta STIA Mataram Akurasi : Jurnal Studi Akuntansi dan Keuangan Jurnal Abdimas Sangkabira JURNAL ILMIAH GLOBAL EDUCATION Empiricism Journal Journal of Applied Business, Taxation and Economics Reseach Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Abdimas Independen Jurnal Riset Mahasiswa Akuntansi
Cahyaningtyas, Susi Retna
Universitas Mataram
Agriculture, Biological Sciences & Forestry Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Corporate Social Responsibility (CSR) dan Reputasi Perusahaan Husnaini, Wahidatul; Sasanti, Elin Erlina; Cahyaningtyas, Susi Retna
Jurnal Aplikasi Akuntansi Vol 2 No 2 (2018): JAA - Jurnal Aplikasi Akuntansi, April 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.297 KB)

Abstract

Unethical and irresponsibilty behaviour has recently led to an increasing popularity of Corporate Social Responsibility (CSR) worldwide. CSR is considered not only focusing on the right business but also emphasizing the business responsibility for dynamic environmental change. The reputation of companies that engage in CSR activities will likely improve in the eyes of stakeholders as stakeholders obtain information regarding the company's activities or products presented in the CSR report, which in turn could indirectly affects the reputation. This study aims to analzye whether  the CSR activities carreid out by the company will improve reputation.  Research sample consists of 36 non banking and financial institution company listed in Indonesian Stock Exchange (BEI) period 2013-2015 who was declared as winner of Sustainability Report Award (SRA) 2016. The result of hypothesis testing based on simple linear regression indicate that CSR has negative effect to company reputation.
PENERAPAN MANAJEMEN RESIKO BANK, TATA KELOLA PERUSAHAAN DAN KINERJA PERUSAHAAN PERBANKAN INDONESIA Cahyaningtyas, Susi Retna; Sasanti, Elin Erlina
Jurnal Aplikasi Akuntansi Vol 3 No 2 (2019): JAA - Jurnal Aplikasi Akuntansi, April 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (751.817 KB) | DOI: 10.29303/jaa.v3i2.52

Abstract

Bank as one of the financial institutions in Indonesia is demanded by its owners and shareholders to have good performance in order to continuously increase the value of the company. In order to improve performance, companies must be able to analyze the risks that might occur by implementing risk management. However, good risk management is not adequate to describe the good performance of banks if the banking sector has not been well implemented the GCG. This study aims to examine the effect of risk management and Good Corporate Governance (GCG) on company performance. Research conducted on companies from the banking sector included in 50 top companies list with highest CG score based on the IICD version in 2017. Risk management in this study is measured by four ratios, namely the NPL ratio to measure credit risk, NIM to measure market risk, LDR to measure risk liquidity and BOPO to measure operational risk. GCG in this study is measured by the results of GCG implementation assessment based on the ASEAN CG Scorecard. ROA and Tobin’s Q, measure the company’s performance as the dependent variable in this study. The results showed that only NPL, NIM and BOPO had a significant effect on company performance that was proxied by ROA and only LDR, BOPO and GCG that had a significant effect on company performance, which was proxied with Tobin's Q.
Corporate Social Responsibility (CSR) dan Reputasi Perusahaan Wahidatul Husnaini; Elin Erlina Sasanti; Susi Retna Cahyaningtyas
Jurnal Aplikasi Akuntansi Vol 2 No 2 (2018): Jurnal Aplikasi Akuntansi, April 2018
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (628.297 KB) | DOI: 10.29303/jaa.v2i2.22

Abstract

Unethical and irresponsibilty behaviour has recently led to an increasing popularity of Corporate Social Responsibility (CSR) worldwide. CSR is considered not only focusing on the right business but also emphasizing the business responsibility for dynamic environmental change. The reputation of companies that engage in CSR activities will likely improve in the eyes of stakeholders as stakeholders obtain information regarding the company's activities or products presented in the CSR report, which in turn could indirectly affects the reputation. This study aims to analzye whether the CSR activities carreid out by the company will improve reputation. Research sample consists of 36 non banking and financial institution company listed in Indonesian Stock Exchange (BEI) period 2013-2015 who was declared as winner of Sustainability Report Award (SRA) 2016. The result of hypothesis testing based on simple linear regression indicate that CSR has negative effect to company reputation.
PENERAPAN MANAJEMEN RESIKO BANK, TATA KELOLA PERUSAHAAN DAN KINERJA PERUSAHAAN PERBANKAN INDONESIA Susi Retna Cahyaningtyas; Elin Erlina Sasanti
Jurnal Aplikasi Akuntansi Vol 3 No 2 (2019): Jurnal Aplikasi Akuntansi, April 2019
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (751.817 KB) | DOI: 10.29303/jaa.v3i2.52

Abstract

PENGARUH FAKTOR KEUANGAN TERHADAP KEPUTUSAN PELAPORAN KEUANGAN DAN PELAPORAN PAJAK Wahidatul Husnaini; Susi Retna Cahyaningtyas; Lukman Effendy
Jurnal Riset Akuntansi Vol 15 No 2 (2016): Jurnal Riset Akuntansi, Desember 2016
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v15i2.10

Abstract

This study emphasizes on one of the management strategies, by accessing whether a company would have a propensity toward the financial reporting or tax reporting. In addition, the study also aims to examine the various factors of corporate finance activities as a source of differences in weighing the financial reporting or tax reporting. These variables are short-term debt, long-term debt, cash deficits and the ability to access capital markets. This study focused on manufacturing companies listed in Indonesia Stock Exchange during 2012 - 2014. Sample was determined based on the purposive sampling method and as a result, this study obtained 66 units of observations. Hypothesis testing based on logit regression showed that (1) 51.5% of companies choose financial reporting above tax reporting while 48.5% chose tax reporting above financial reporting. (2) Long-term debt has negative influence on decisions of financial reporting or tax reporting. Companies with high long-term ratio tend to make aggressive tax reporting for interest expense is deductible expense. (3) Three independent variables such as short-term debt, financing deficit and access to capital markets has no influence the decision of financial reporting or tax reporting. Keywords: short-term debt, long-term debt, financing deficit, access to capital markets, reporting decision.
SUSTAINABLE DEVELOPMENT GOALS DISCLOSURES AND COMPANY VALUES Elin Erlina Sasanti; Susi Retna Cahyaningtyas; R. Sapto Hendri Boedi Soesatyo
Jurnal Riset Akuntansi Vol 19 No 1 (2020): Jurnal Riset Akuntansi Aksioma, Juni 2020
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v19i1.85

Abstract

The existence of a global governance agenda requires companies all over the world to get involved in implementing Sustainable Development Goals (SDGs). However, previous study showed that corporate involvement in the achievement of SDGs is overall still limited and question on the company motives to disclose SDGs remains unclear. Therefore, the objective of this study is to analyze the association between SDGs disclosures and company values. This study also aimed to analyze the moderating effect of type of industry on the association between SDGs disclosures and company values. Study was conducted on companies listed in IDX, which disclosed SDGs in their Sustainability Reports. The results of this study suggest SDGs disclosures is associated to company value, which confirmed the signaling motives in the involvement of corporate SDGs. The results also showed that different types of industry could weaken the relationship between SDGs disclosure and company values, when associated with high-profile industry companies.
Bank Risk Profile, Good Corporate Governance And Company Values in Banking Companies Go Public in Indonesia Susi Retna Cahyaningtyas; Elin Erlina Sasanti; Wahidatul Husnaini
Journal of Economics, Business, & Accountancy Ventura Vol 20, No 1 (2017): April - July 2017
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i1.759

Abstract

The latest Bank Indonesia Regulation No.14/18/PBI/2012 requires bank to have minimum capital of 8%-14% depends on the risk profile of each bank. Therefore, the main objective of this research is to assess whether the total of inherent risk profile of each bank meets the terms of this regulation. In addition, this study aims to examine the impact of inherent risk profile and GCG on the banking company value. The sample in this study is determined by purposive sampling method and resulted in 24 banks or 72 observations during 2011-2013. The results showed that 23 banks had low risk and low to moderate risk, and only one bank had moderate risk. The results also showed that inherent risk profile rating is equivalent to capital adequacy. In other words, inherent risk profile of these banks have complied with Bank Indonesia Regulation No.14/18/PBI/2012. Furthermore, this study indicated that GCG has significant and positive influence on the company value, while the inherent risk has no influence on the company value. Overall, this study suggest that go public banks in Indonesia are one of good alternative means of investment for its soundness as reflected by the fulfillment of minimum capital ratio required by the regulator.
PENDAMPINGAN IMPLEMENTASI KONSEP ENTITAS BISNIS PADA KELOMPOK USAHA BERSAMA (KUBE) DESA JAGARAGA Susi Retna Cahyaningtyas; Rahmi Sri Ramadhani; Zuhrotul Isnaini
Jurnal Abdimas Sangkabira Vol. 2 No. 1 (2021): Jurnal Abdimas Sangkabira, Desember 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v2i1.66

Abstract

Konsep entitas bisnis (business entity concept) memandang bisnis sebagai entitas terpisah dari pemilik. Prinsipnya, akuntansi tidak bisa digunakan oleh bisnis yang mencampur hartanya dengan harta pemilik.  Konsep ini penting artinya dalam menilai keadaan keuangan dan hasil usaha yang dicapai suatu organisasi. Kegiatan pengabdian ini bertujuan untuk memberikan pemahaman konsep tersebut kepada dua Kelompok Usaha Bersama (KUBe) yang masing-masing kelompok beranggotakan 10 orang, dengan bidang usaha pembuatan stick pepaya. Metode yang digunakan adalah metode ceramah, tanya-jawab (diskusi) dan  latihan penyelesaian kasus. Mekanisme pengabdian dilakukan dari rumah ke rumah dan jika diantara anggota kelompok tersebut rumahnya berdekatan maka dijadikan satu kelompok. Hal ini dilakukan karena dalam kondisi covid. Melalui kegiatan pengabdian ini para anggota KUBe dapat memahami dan menerapkan konsep entitas bisnis yang akan berdampak terhadap pengelolaaan usaha yang akuntabel, dan mampu memenuhi persyaratan untuk memperoleh bantuan dana dari Dinas Sosial.
PENDAMPINGAN IMPLEMENTASI LAYANAN KEUANGAN TANPA KANTOR (LAKU PANDAI) PADA BADAN USAHA MILIK DESA (BUMdes) DI DESA MEKARSARI NARMADA Susi Retna Cahyaningtyas; Rahmi Sri Ramadhani; Zuhrotul Isnaini
Jurnal Abdimas Sangkabira Vol. 2 No. 2 (2022): Jurnal Abdimas Sangkabira, Juni 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v2i2.120

Abstract

Saat ini usaha yang dimiliki oleh BUMDes Desa Mekarsari Narmada, baru sebatas melakukan penjualan alat tulis kantor (ATK). Hal ini berdampak terhadap rendahnya pendapatan BUMDes, dan kemampuan untuk berkontribusi terhadap pendapatan desa. Kegiatan pengabdian ini, bertujuan melakukan pendampingan implementasi Laku Pandai pada BUMdes desa Mekarsari Narmada. Tahapan kegiatan pengabdian, yaitu tahap pertama tim pengabdian menyampaikan materi tentang peran BUMDes dan Layanan Laku Pandai kepada para Pengelola BUMDes dan Perangkat Desa Mekarsari Narmada. Tahap kedua Tim Pengabdian berkomunikasi dengan pihak PT Bank NTB Syariah untuk membahas keinginan BUMDes tersebut menjadi Agen Laku Pandai. Tahap ketiga pihak PT Bank NTB Syariah melakukan survey ke BUMDes sekaligus penandatanganan perjanjian kerjasama sebagai Agen Laku Pandai dari PT Bank NTB Syariah. Pihak perbankan juga memberikan edukasi tentang produk layanan laku pandai, cara pengoperasikan fitur-fitur layanan yang ada, menyepakati jumlah saldo minimal yang akan dibentuk, serta mengecek kesiapan perlengkapan BUMdes seperti Laptop, Printer, HP (Smartphone), dalam mendukung fungsinya sebagai agen Laku Pandai. Keberadaan Bumdes Desa Mekarsari sebagai Agen Laku Pandai diharapkan menambah akses jasa keuangan, dan edukasi keuangan masyarakat, serta berperan dalam meningkatkan ekonomi desa.
PENDAMPINGAN PEMASARAN INDUSTRI RUMAH TANGGA DI KELAYU Wahidatul Husnaini; Susi Retna Cahyaningtyas; Zuhrotul Isnaini
Jurnal Abdimas Sangkabira Vol. 3 No. 1 (2022): Jurnal Abdimas Sangkabira, Desember 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v3i1.349

Abstract

Kemasan dan label merupakan hal yang penting dalam memasarkan produk industri rumah tangga. Kemasan dan label adalah salah satu cara memperkenalkan produk kepada konsumen dengan tujuan meningkatkan produksi dan penjualan guna meningkatkan penghasilan. Pengabdian ini bertujuan untuk memberikan pendampingan pemasaran melalui kemasan dan label kepada Ibu-Ibu yang mempunyai industri rumah tangga di Kelayu. Metode yang digunakan dalam pengabdian ini terdiri dari tiga tahap yaitu survey kemasan dan label produk (jajan) tradisional, pendampingan proses pengemasan dan pemasangan label/stiker sampai menjadi jajan yang siap dijual dan evaluasi kegiatan. Hasil pengabdian menunjukkan bahwa setelah produk (jajan) dikemas dan diberikan label, produk dan penjualan mengalami peningkatan yang signifikan.
Co-Authors Agus Alwi Alma Yunita B. S., R. Sapto Hendri Baiq Elsha Hanada BS, Sapto Hendri Candradewi, Ida Ayu Prabashinta Dhea Indah Puji Lestari Elin Erlina Sasanti Hafiz, Kamran Harmelani, Indah Husnaini, Wahidatul Husnaini, Wahidatul Ika Widya Maulani Iman Waskito Isnaini, Zuhrotul Isnawati Karim, Nina Karina Lenap, Indria Puspitasari Lukman Effendy M. Ali Fikri Martia Riana Hansi Muhamad Halilullah Muhammad Hidayat Muhsyaf, Saiful Arni R. Sapto Hendri Boedi Soesatyo Rahmat Hadiansyah Ramadhani, Rahmi Sri Ramadhani, Rahmi Sri Risa Martia Aryanti Riska Fitri Wulandari Riska Fitri Wulandari Rizkika Zeta Azzahrona Robith Hudaya Saipul Arni Muhsyaf Sarah Wahyu Arsy Siti Atikah Siti Atikah Sri Ramadhani, Rahmi Wahidatul Husnaini Wahidatul Husnaini Wiwik Indrawati, Wiwik Yunita, Alma Yusli Mariadi Zuhrotul Isnaini Zuhrotul Isnaini