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All Journal Journal of Economics, Business, & Accountancy Ventura JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Pengabdian Magister Pendidikan IPA 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 Mejuajua 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 E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Cahyaningtyas, Susi Retna
Universitas Mataram
Agriculture, Biological Sciences & Forestry Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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.
Bank Risk Profile, Good Corporate Governance And Company Values in Banking Companies Go Public in Indonesia Cahyaningtyas, Susi Retna; Sasanti, Elin Erlina; Husnaini, Wahidatul
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 1 (2017): April - July 2017
Publisher : Universitas Hayam Wuruk Perbanas

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.
The Influence of Profitability and Liquidity on Share Returns of Mining Sector Companies on the Indonesian Stock Exchange Muhamad Halilullah; Susi Retna Cahyaningtyas
Formosa Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i6.9452

Abstract

The researcher aims to see the effect of profitability and liquidity on the returns of coal mining shares included in the Indonesian Stock Exchange in 2018-2022. Profitability is measured by the Return On Assets ratio, while Liquidity is measured by the Current Ratio (CR). The type of research data is quantitative data using the coal mining population included in the Indonesian Stock Exchange (BEI). A sample of 15 companies with an observation period during the 2018-2022 period. Data analysis using the EVIEWS 12 application. The results show that Profitability and Liquidity have a positive effect on stock returns for coal mining sector companies included on the Indonesian Stock Exchange in 2018-2022.
Do Transfer Pricing, Capital Intensity, Institutional Ownership and Managerial Ownership Affect Tax Avoidance: Case Study on the Mining Industry Listed on the Indonesia Stock Exchange (IDX) for 2019-2022 Period Hafiz, Kamran; Cahyaningtyas, Susi Retna
Formosa Journal of Multidisciplinary Research Vol. 3 No. 10 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i10.11517

Abstract

This study aims to analyze the impact of institutional ownership, managerial ownership, capital intensity, and transfer pricing on tax evasion. This study applies a quantitative method with an associative approach. The data used are secondary data obtained through the analysis of financial statements of mining companies that were active during the period 2019 to 2022 and listed on the Indonesia Stock Exchange (IDX), with data collection techniques through internet searches. Purposive sampling was used to select the sample, and all mining companies listed on the IDX during that time period are included in the study population. Panel data regression of Eviews 10 statistical software was used to analyze the data. The results of the study show that simultaneously, Transfer Pricing, Capital Intensity, Institutional Ownership, and Managerial Ownership have a significant influence on tax avoidance in the mining sector listed on the IDX for the period 2019-2022. Specifically, Transfer Pricing and Institutional Ownership have a negative influence on tax avoidance, while Capital Intensity and Managerial Ownership do not show a significant influence on tax avoidance in the sector.
The Role of Banking Digitalization in Improving Financial Performance Harmelani, Indah; Cahyaningtyas, Susi Retna
Formosa Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i11.12077

Abstract

This research aims to fills the gap in the existing literature and provides valuable information for banking practitioners and policy makers in understanding how digitalization affects the financial performance of banks in Indonesia. This study uses a comparative research method (difference test) with a quantitative approach. The data used are secondary data obtained from the banking Annual Reports of the last three years when the bank was still operating as a conventional bank, namely 2018 - 2020 with the last three years after the bank transformed into a fully digital bank, namely 2021 - 2023. The results of the study show that ROA, ROE, BOPO do not show significant differences after digitalization. However, NPL shows a significant difference after undergoing digitalization.
Co-Authors Agus Alwi Alma Yunita Baiq Elly Martiana Baiq Elsha Hanada Candradewi, Ida Ayu Prabashinta Dhea Indah Puji Lestari Elin Erlina Sasanti erlina sasanti, elin Hafiz, Kamran Harmelani, Indah Heri Gunawan Husnaini, Wahidatul Husnaini, Wahidatul Ika Widya Maulani Iman Waskito Ingke Nurahmaniah 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 B. S. R. Sapto Hendri Boedi Soesatyo Rahmat Hadiansyah Rahmi Sri Ramadhani Ramadhani, Rahmi Sri Ramadhani, Rahmi Sri Risa Martia Aryanti Riska Fitri Wulandari Riska Fitri Wulandari Rizkika Zeta Azzahrona Robith Hudaya Saipul Arni Muhsyaf Sapto Hendri BS Sarah Wahyu Arsy Siti Atikah Siti Atikah Sri Ramadhani, Rahmi Wahidatul Husnaini Wahidatul Husnaini Wahidatul Husnaini Widia Astuti Wiwik Indrawati, Wiwik Yunita, Alma Yusli Mariadi Zuhrotul Isnaini Zuhrotul Isnaini