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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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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, 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.
Penguatan Pemahaman Akad dan Produk Perbankan Syariah bagi Mahasiswa Peserta Mata Kuliah Akuntansi Perbankan Susi Retna Cahyaningtyas; Refreandi Haeri
Jurnal Pengabdian Magister Pendidikan IPA Vol 9 No 2 (2026): April-Juni 2026
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v9i2.15998

Abstract

Perkembangan industri perbankan syariah di Indonesia menuntut lulusan program studi akuntansi memiliki pemahaman dasar mengenai prinsip, akad, dan produk perbankan syariah. Pada praktiknya, mata kuliah Akuntansi Perbankan sebagian besar membahas perbankan konvensional, sehingga mahasiswa memiliki wawasan terbatas terhadap perbankan syariah. Kegiatan pengabdian ini bertujuan memberikan pengenalan umum mengenai akad dan produk perbankan syariah kepada mahasiswa peserta mata kuliah Akuntansi Perbankan sebagai pengayaan materi perkuliahan, dan dilaksanakan melalui kolaborasi antar perguruan tinggi. Kegiatan dilaksanakan dalam satu sesi tatap muka berdurasi 90 menit menggunakan metode ceramah interaktif yang dilengkapi diskusi tanya jawab. Peserta kegiatan adalah seluruh 12 mahasiswa peserta mata kuliah (total sampling). Materi mencakup prinsip dasar perbankan syariah, perbedaan bank syariah dan bank konvensional, akad-akad utama (mudharabah, musyarakah, murabahah, ijarah, dan wadiah), serta produk penghimpunan dan penyaluran dana. Efektivitas kegiatan diukur melalui pre-test, post-test, dan refleksi peserta. Hasil menunjukkan peningkatan rata-rata skor pemahaman peserta dari 65 menjadi 98 setelah kegiatan, dan peserta menyatakan memperoleh wawasan baru yang melengkapi materi mata kuliah. Kegiatan direkomendasikan untuk dilanjutkan secara berkala sebagai pengayaan mata kuliah.
Zero Waste Perspective in the Implementation of Good Governance in Mataram City Rahmi Sri Ramadhani; Susi Retna Cahyaningtyas; Siti Atikah
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 1 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i1.307

Abstract

Waste is an important issue in good governance management. Zero waste is a visionary concept that can be applied in waste management and the city environment. Waste and environmental management can be indicators of good governance. This research is a literature review of planning documents and regional regulations in Mataram City. In analyzing the data, it will use content analysis by using leximancer in processing the data. The purpose of this study is to identify the zero waste perspective that is applied to environmental planning in the city of Mataram and to map the activities or activities of the waste management program towards zero waste. The results of the research from planning documents and regional regulations, that the environmental concept is in the management theme and has a relationship with the community concept. According to the planning document, the perception of the Mataram city government that the implementation of Zero waste is related to environmental management that has a relationship with the community. In local regulations, the concept of waste is more associated with the concept of water than the concept of waste. The concept of waste with the concept of waste is a concept that is the target of the zero waste program. And lastly, the waste transportation pattern from the Mataram City government still uses the Collect > Disposal > Transport Pattern.
RELEVANSI NILAI SUSTAINABILITY REPORTING: BUKTI EMPIRIS INDONESIA Susi Retna Cahyaningtyas; Saipul Arni Muhsyaf; Rahmi Sri Ramadhani; Zuhrotul Isnaini
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 9 No 1 (2023): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v9i1.488

Abstract

This study empirically examines the value relevance of sustainability reporting (SR) in explaining the market value of the firm. The sample of this study is all non-bank companies and financial institutions that go public on the Indonesia Stock Exchange which disclose sustainability reporting for the period 2010 - 2020. Based on these conditions, 590 observations were obtained. Hypothesis testing using SPSS. If the SR*EPS (Earning Per Share) interaction and the SR*BVPS (Book Value Per Share) interaction are significantly positive on the market value, then SR has a value relevance in explaining the company's market value. The results show that SR reduces value relevance. This result indirectly proves that the company's financial information can still be used as a basis for decision-making by investors.
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 Refreandi Haeri 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 Siti Atikah Sri Ramadhani, Rahmi Wahidatul Husnaini Wahidatul Husnaini Wahidatul Husnaini Widia Astuti Wiwik Indrawati, Wiwik Yunita, Alma Yusli Mariadi Zuhrotul Isnaini Zuhrotul Isnaini