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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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CLASSIFICATION SHIFTING PADA PERUSAHAAN YANG TERINDIKASI FINANCIAL DISTRESS Husnaini, Wahidatul; Cahyaningtyas, Susi Retna; B. S., R. Sapto Hendri
Jurnal Riset Akuntansi Vol 17 No 2 (2018): Aksioma - Accounting Journal Research, Desember 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v17i2.40

Abstract

Penelitian ini bertujuan untuk menguji secara empiris manajer perusahaan yang terindikasi financial distress cenderung memindahkan beban inti menjadi other comprehensive income serta manajer perusahaan yang terindikasi financial distress lebih cenderung mengganti beban inti menjadi other comprehensive income sebagai tolok ukur laba. Sampel yang digunakan dalam penelitian ini adalah semua perusahaan manufaktur go public di Bursa Efek Indonesia yang terindikasi mengalami financial distress. Berdasarkan purposive sampling diperoleh sampel sebanyak 110 perusahaan. Alat analisis yang digunakan adalah metode OLS (Ordinary Least Square). Hasil penelitian menunjukkan bahwa koefisien interaksi OCIi,t* DISTRESS i,t-1 positif artinya manajer pada perusahaan yang terindikasi financial distress cenderung melakukan expense shifting.
Kualitas Pelaporan Keuangan, Hutang Jangka Pendek dan Efisiensi Investasi Cahyaningtyas, Susi Retna; Husnaini, Wahidatul; Isnaini, Zuhrotul
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.54

Abstract

The quality of financial reporting and short-term debt affect investment efficiency. The more quality financial reporting shows there is no information asymmetry between managers and shareholders so that managers will make decisions that benefit shareholders, namely the efficiency of investment. Short-term debt is one mechanism to control the performance of managers. More use of short-term debt will reduce overinvestment and underinvestment. This study aims to empirically examine the effect of financial reporting quality and short-term debt on investment efficiency. The sample used in this study is a manufacturing company that went public on the Indonesia Stock Exchange in 2016 based on purposive sampling obtained a sample of 149 companies. The results showed that the financial reporting measurement model of Dechow and Dichev (2002) had an effect on investment efficiency. This means that the higher the financial reporting, the higher the investment efficiency. The quality of reporting models of McNichols and Stubben (2008) and short-term debt have no effect on investment efficiency. Short-term debt is not able to prove that the actions taken by management can be controlled by short-term debt so that it does not affect the efficiency of investment.
PENGARUH KEMAJUAN TEKNOLOGI, MINAT INVESTASI, DAN PENGETAHUAN INVESTASI TERHADAP KEPUTUSAN INVESTASI DI PASAR MODAL (STUDI PADA MAHASISWA JURUSAN AKUNTANSI UNIVERSITAS MATARAM) INDRAWATI, WIWIK; CAHYANINGTYAS, SUSI RETNA
GANEC SWARA Vol 18, No 2 (2024): Juni 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i2.861

Abstract

This study aims to analyze the effect of technological progress, investment interest, and investment knowledge on investment decisions in the capital market. This study uses associative research using a quantitative approach. The data in the study is primary data obtained through distributing questionnaires to 262 respondents who are students of the Accounting Department of Mataram University. The data analysis technique in this study was carried out using the Partial Least Square (PLS) method. After testing, the results of this study indicate that Technological Progress, Investment Interest, and Investment Knowledge have a significant effect on investment decisions in the Capital Market. This research supports the Theory of planned behavior (TPB) theory in explaining the factors that influence investment decisions. The implications of the results of this study can be used as literature or references for accounting students regarding investment decisions by considering technological progress, investment interest, and investment knowledge
LITERASI MANAJEMEN RISIKO PADA KOPERASI SERBA USAHA PUSPA SARI SEDANA PROVINSI NUSA TENGGARA BARAT Cahyaningtyas, Susi Retna; Muhsyaf, Saipul Arni; Ramadhani, Rahmi Sri; Husnaini, Wahidatul
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
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.v5i1.1379

Abstract

Koperasi sebagai badan usaha menghadapi berbagai risiko, terutama dalam kegiatan simpan pinjam. Risiko kredit menjadi salah satu risiko utama yang perlu dikelola dengan baik agar koperasi tetap stabil dan likuid. Manajemen risiko sangat penting untuk meminimalkan potensi kerugian. KSU Puspa Sari Sedana yang beralamatkan di Jalan Tuan Guru Bangkol No.07 Pagesangan, Mataram, NTB, telah memiliki struktur organisasi yang lengkap dan komitmen dari pengelolanya, namun masih terdapat kekurangan yang signifikan dalam pemahaman mereka mengenai manajemen risiko. Tanpa pengetahuan yang memadai tentang manajemen risiko, koperasi berisiko mengalami kesulitan dalam mengelola aset, likuiditas, dan menghadapi potensi kerugian yang tidak terduga, yang pada akhirnya dapat menghambat perkembangan koperasi. Pengabdian kepada masyarakat ini bertujuan untuk memberikan literasi manajemen risiko kepada pengelola KSU Puspa Sari Sedana, serta membantu mereka mengidentifikasi, menilai, dan mengelola risiko koperasi secara lebih baik. Pelaksanaan Kegiatan  dilakukan dengan metode Focus Group Discussion (FGD), yang dihadiri oleh pengurus sebanyak 7 orang dan pegawai sebanyak 3 orang. Kegiatan ini dilaksanakan pada tanggal 24 Agustus 2024 bertempat di kantor koperasi KSU Puspa Sari Sedana. Melalui kegiatan ini, pengelola koperasi diperkenalkan tentang konsep dasar manajemen risiko, termasuk identifikasi, penilaian, dan strategi mitigasi risiko. Hasil dari kegiatan pengabdian ini menunjukkan bahwa pengelola koperasi mendapatkan pemahaman yang lebih baik terhadap konsep dasar manajemen risiko. Mereka menjadi sadar risiko dan memahami tentang berbagai jenis risiko yang dihadapi koperasi, seperti risiko kredit, risiko likuiditas, risiko operasional dan risiko reputasi. Namun demikian dari sisi teknik identifikasi dan penilaian risiko, masih memerlukan pendampingan lebih lanjut.
Sharia Accounting Training on Kafalah Contract and Technique for Reading Financial Statements at PT. Jamkrida NTB Syariah Bersaing Lenap, Indria Puspitasari; Cahyaningtyas, Susi Retna; Atikah, Siti
Jurnal Pengabdian Masyarakat Bestari Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v3i12.12676

Abstract

PT. Jamkrida NTB Syariah Bersaing is a Regionally-Owned Enterprise (BUMD) engaged in the credit guarantee business sector. This community service activity aims to provide training in sharia accounting for kafalah contract and technique for reading financial statements, which was attended by all elements in the organization of PT. Jamkrida NTB Syariah Bersaing. The methods used in this community service activity include presentation, case and discussion. The contents of the presentation are kafalah contract, both concept and practice, and financial statements. Some of the problems discussed include customer eligibility assessments, collateral, suborgation, and kafalah contract. This activity provides many benefits, especially for employees in the fields of finance and accounting, in the form of a better understanding of sharia accounting and financial statements.
Access to Finance and Risk Financial Attitude: Bridging Financial Literacy with MSME Sustainability Cahyaningtyas, Susi Retna; Karim, Nina Karina; Lenap, Indria Puspitasari; Yunita, Alma
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 3 (2025): February 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i3.408

Abstract

This study aims to examine the direct effect of financial literacy and sustainability on micro, small, and medium enterprises (MSMEs) in Mataram, Indonesia. The study also analyzes the mediating effect of access to finance and financial risk attitude on the relationship between financial literacy and sustainability in MSMEs in Mataram, Indonesia, supported by the Resource-Based View (RBV), Knowledge-Based View (KBV), Pecking Order Theory, and Dual Process Theory. In addition, this study uses a descriptive quantitative methodology, where questionnaires were distributed to MSME practitioners in Mataram, and the data were analyzed using Structural Equation Model Partial Least Square (SEM-PLS). The findings indicate a positive relationship between financial literacy, access to finance, and financial risk attitude towards sustainability in MSMEs in Mataram. Furthermore, there is a significant effect of access to finance and financial risk attitude as mediators in the relationship between financial literacy and sustainability. Therefore, this study provides valuable insights for MSME practitioners to improve their financial knowledge and skills to support business growth and sustainability.
Environmental, Social, and Governance (ESG) Disclosure and Company Performance: Empirical Evidence in Indonesian Banking Cahyaningtyas, Susi Retna; Muhsyaf, Saipul Arni; Husnaini, Wahidatul
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 23 No. 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i2.47084

Abstract

This study aims to analyze the relationship between ESG disclosure and company performance with a sample of banking companies listed on the Indonesia Stock Exchange in 2010-2021. Company performance is measured using Return on Assets (ROA), Return on Equity (ROE), Tobin's Q, and Stock Return (Ri). Furthermore, ESG disclosure is measured using the Global Reporting Initiative (GRI) standard for environmental and social disclosure, while governance disclosure is assessed using the GCG score based on POJK Number 55/POJK.03/2016 concerning the implementation of Governance for Commercial Banks, and Indonesian Regulation (PBI) Number 11/33/PBI/2009 concerning the Implementation of Good Corporate Governance for Sharia Commercial Banks and Sharia Business Units. This study uses a quantitative approach with the help of the Eviews 13.0 analysis tool. The results of this study indicate that environmental, social, and governance disclosures have no effect on ROA. While governance disclosures have a negative effect on ROE, in addition to environmental and social disclosures that have no effect on ROE. On the other hand, social and governance disclosures have a positive effect on Tobin’s Q, which is the opposite of environmental disclosures that have a negative effect. Meanwhile, environmental disclosures have a negative effect on stock returns, in addition to social and governance disclosures that have no effect on stock returns. Keywords: Disclosure; Environment; Social; Governance; Performance
SOSIALISASI SAK ENTITAS PRIVAT (SAK EP) PADA KSU PUSPA SARI SEDANA BERDASARKAN PERMENKOP UKM NO. 2 TAHUN 2024 Cahyaningtyas, Susi Retna; Husnaini, Wahidatul; Lenap, Indria Puspitasari; Karim, Nina Karina
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 2025
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.v5i2.1843

Abstract

Sosialisasi Standar Akuntansi Keuangan Entitas Privat (SAK EP) menjadi penting seiring diterbitkannya Permenkop UKM No. 2 Tahun 2024 yang mewajibkan koperasi menyusun laporan keuangan berdasarkan prinsip akuntansi yang berlaku umum. Kegiatan pengabdian ini bertujuan untuk memberikan edukasi konseptual terkait SAK EP kepada pengurus, pengawas, pembina, dan pegawai KSU Puspa Sari Sedana di Kota Mataram, sebagai tahap awal dari rangkaian pendampingan. Kegiatan dilaksanakan secara partisipatif melalui ceramah interaktif, dan diskusi kelompok. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap urgensi standar akuntansi dan perbedaan mendasar antara laporan konvensional dan laporan berbasis SAK EP. Peserta juga mulai menyadari pentingnya penerapan pelaporan keuangan yang akuntabel, meskipun belum mencapai tahap teknis penyusunan laporan yang rinci. Kegiatan ini menjadi fondasi awal untuk pengembangan sistem pelaporan koperasi yang lebih profesional, dan akan dilanjutkan dengan program pelatihan teknis serta penguatan pencatatan digital. Strategi ini diharapkan dapat mendorong transformasi tata kelola koperasi menuju transparansi dan akuntabilitas yang berkelanjutan.
Analisis Risiko dan Strategi Mitigasi pada UMKM Buket Bunga di Lombok: Studi Kasus 10 UMKM Buket Bunga Candradewi, Ida Ayu Prabashinta; Cahyaningtyas, Susi Retna
Jurnal Ilmiah Global Education Vol. 6 No. 2 (2025): JURNAL ILMIAH GLOBAL EDUCATION, Volume 6 Nomor 2
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v6i2.3696

Abstract

Flower bouquet SMEs in Lombok have great growth potential in the creative industry, but face various risks that can affect the sustainability of their business. This study aims to identify the types of risks faced, analyze the main causes of the risks, and formulate mitigation strategies that can be applied by flower bouquet SMEs. The method used in this study is the House of Risk (HOR), which consists of two phases: identification and risk assessment (HOR phase 1) and design of mitigation strategies (HOR phase 2). The results of the study indicate that the main risks faced by flower bouquet SMEs in Lombok include delays in procurement of raw materials, sudden increases in the price of fresh flowers, lack of employee training, and lack of quality control in product delivery. Based on the HOR analysis, the prioritized mitigation strategies include collaborating with more than one supplier, conducting routine training for employees, implementing quality inspection procedures before delivery, diversifying products, and optimizing digital marketing to increase competitiveness. With the implementation of effective mitigation strategies, it is hoped that flower bouquet SMEs in Lombok can increase their business resilience and competitiveness in the creative industry market.
APAKAH SUSTAINABILITY REPORTING MEMEDIASI HUBUNGAN KARAKTERISTIK DEWAN DAN KINERJA AKUNTANSI? Cahyaningtyas, Susi Retna; Sri Ramadhani, Rahmi; Isnaini, Zuhrotul
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 2 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i2.268

Abstract

Penelitian ini menguji secara empiris pengaruh langsung dan tidak langsung kerakteristik dewan seperti ukuran dewan, dewan independen dan keragaman gender dewan terhadap kinerja akuntansi dengan sustainability reporting (SR) sebagai variabel mediasi. Sampel penelitian adalah 84 perusahaan go public di Bursa Efek Indonesia yang mengungkapkan sustainability reporting periode 2017-2019. Pengujian hipotesis menggunakan analisis jalur. Hasil pengujian menunjukkan bahwa dewan independen, keragaman gender dewan secara langsung meningkatkan kinerja akuntansi sedangkan ukuran dewan tidak mempengaruhi kinerja akuntansi. Ukuran dewan, dewan independen, dan keragaman gender dewan tidak mempengaruhi pengungkapan pelaporan keberlanjutan. Sustainability Reporting tidak dapat memediasi karakteristik dewan terhadap kinerja akuntansi, karena SR yang sifatnya masih sukarela sehingga tidak banyak perusahaan yang mengungkapkannya.
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