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All Journal Jurnal Akuntansi dan Perpajakan AFRE Accounting Financial Review JAST : Jurnal Aplikasi Sains dan Teknologi Jurnal Ilmiah Akuntansi Manajemen Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Jurnal Bakti Masyarakat Indonesia Journal of Research on Business and Tourism Jurnal Penelitian
Diyah Sukanti Cahyaningsih
Department Of Accounting, Faculty Of Economics And Business, University Of Merdeka Malang
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Identifikasi Struktur Modal Melalui Profitabilitas, Pertumbuhan Penjualan dan Ukuran Perusahaan Chandrarin, Grahita; Cahyaningsih, Diyah Sukanti
AFRE (Accounting and Financial Review) Vol 1, No 1 (2018): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (576.857 KB) | DOI: 10.26905/afr.v1i1.2246

Abstract

This study aims to analyze the effect of profitability, sales growth and firm size on capital structure. The population of this research is basic industrial and chemical company which go public in Bursa Efek Indonesia. The observations are conducted in 2013-2016. The data source is taken from Indonesian Capital Directory Market (ICMD). Sampling technique used with purposive sampling. The sample size is 19 companies with 4 years observation period, so there are 76 observation data. Management in determining the source of financing will consider the cost or risk with a refund. In theory, pecking order management will expose the source of internal funding, external in the form of debt, then the issuance of shares. Profitability of the company during the year 2013-2016 shows positive. Sales increase except in 2015, where sales growth is negative. Company assets show an increase every year. Data analysis techniques use multiple linear regression. The results show that profitability and sales growth affect the capital structure. The size of the firm has no effect on the capital structure. The results support the pecking order theory. DOI:  https://doi.org/10.26905/afr.v1i1.2246
Dampak Transportasi Online pada Kinerja Keuangan Perusahan Transportasi Konvensional Flafiana Sarihartati Agun; Diyah Sukanti Cahyaningsih
Jurnal Akuntansi dan Perpajakan Vol 5, No 2 (2019): September 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v5i2.3751

Abstract

PT Blue Bird, Tbk and PT Express Transindo Utama are conventional transportation service businesses, this research wants to assess the impact of financial performance as measured by Current Ratio, Cash Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Fixed Asset Turn Over, Total Asset Turn Over, Net Profit Margin, Return on Assets, Return on Equity, Earning Per Share, and Price Earning Ratio before and after the emergence of online transportation. The data used is the 2012-2017 financial statements. With descriptive quantitative analysis the results are presented. at PT Express Transindo Utama, Tbk. shows that Current Ratio, Cash Ratio, Debt to Equity Ratio, Debt to Asset Ratio, Fixed Asset Turn Over, Total Asset Turn Over, Net Profit Margin, Return On Asset, Return On Equity, Earning Per Share and Price Earning Ratio have decreased after the advent of online transportation. The results of research at PT Blue Bird, Tbk. shows that Fixed Asset Turn Over, Total Asset Turn Over, Net Profit Margin, Return On Asset, Return On Equity, Earning Per Share and Price Earning Ratio decreased after the advent of online transportation. While Current Ratio, Cash Ratio, Debt to Asset Ratio, Debt to Equity Ratio increased. It was concluded that the emergence of online transportation does not always have a negative impact if conventional transportation service companies are able to adaptation
Pengaruh Risiko Pembiayaan terhadap Kinerja Profitabilitas pada BMT “S” Syariah Jawa Timur Diyah Sukanti Cahyaningsih; Nur Maslacha; Abdul Malik Kumar
Jurnal Ilmiah Akuntansi Manajemen Vol 4 No 2 (2021): Jurnal Ilmiah Akuntansi Manajemen
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v4i2.1617

Abstract

Risiko pembiayaan tampak ketika bank atau lembaga keuangan non bank gagal mendapatkan kembali pembiayaan yang diberikan dari angsuran pokok dan bunga oleh debitur. Untuk menilai profitabilitas diperlukan data dari laporan keuangan yang terdiri dari laporan posisi keuangan perusahaan pada periode pengamatan serta laba-rugi tentunya pada periode yang sama. Penelitian ini bertujuan untuk mengetahui pengaruh risiko pembiayaan yang dalam hal ini diukur dari NPF terhadap profitabilitas pada lembaga keuangan syariah BMT “S” yang dalam hal ini diukur dengan ROA. Periode penelitian ini dilakukan selama 3 tahun mulai 2017 sampai dengan 2019 secara bulanan, sehingga diperoleh 36 amatan. Teknik analisis menggunakan analisis regresi sederhana. Berdasarkan hasil analisis menunjukkan bahwa risiko pembiayaan BMT “S” Syariah Jawa Timur periode tahun 2017 sampai dengan 2019 dengan nilai rata-rata sebesar 3,95%, sehingga masuk dalam kategori sehat. Dilihat dari kinerja profitabilitas yang diukur dengan ROA selama tahun 2017 sampai dengan tahun 2019 dengan nilai rata-rata sebesar 3,81%, yang berarti bahwa BMT “S” Syariah Jawa Timur selama periode penelitian mampu menghasilkan laba. Risiko pembiayaan berpengaruh negatif dan signifikan terhadap kinerja profitabilitas BMT “S” Syariah Jawa Timur.
Using of the Learning Management System on motivation and learning outcomes in the "Merdeka Belajar Kampus Merdeka" Program Diyah Sukanti Cahyaningsih; Taufiqurrahman Taufiqurrahman; Aditya Galih Sulaksono
Jurnal Penelitian Vol 18, No 2 (2021): December 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.009 KB) | DOI: 10.26905/jp.v18i2.7047

Abstract

Learning Management System (LMS) is a virtual space where learning activities are carried out remotely. LMS is an innovation in learning that is very useful during the COVID-19 pandemic and MBKM activities to facilitate distance student exchange. LMS should have facilities that are able to encourage learning motivation which will ultimately have implications for learning outcomes. This study examines the effect of using LMS on learning outcomes by placing learning motivation as an intervening variable. The sample of this research is students who use LMS, both MBKM participants and not in the 2020 academic year even. By using path analysis, this research proves that the use of LMS has an effect on student learning motivation, the use of LMS and student learning motivation has a significant effect on learning outcomes, and student learning motivation can be an intervening variable in this research model.
PERAN WANITA DALAM PENINGKATAN EKONOMI KELUARGA MELALUI USAHA HOMESTAY BERBASIS RUMAH TINGGAL DI DESA WISATA KAMPOENG BOENGA GRANGSIL Tonny Suhartono; Diyah Sukanti Cahyaningsih; Sri Widayati
Jurnal Bakti Masyarakat Indonesia Vol 3, No 2 (2020): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v3i2.9514

Abstract

Tourist destinations should have adequate facilities, such as easy access, destination attractions, and accommodation. Homestay businesses have a very promising potential in improving the economy of the Tourism Village. The condition in Kampoeng Boenga Grangsil, Jambangan Village, Dampit District, Malang Regency still needs improvement. Kampoeng Boenga Grangsil still provides flower shopping destinations, educational flower tourism, and attractive photo spots, but does not have a homestay concept. The team of community service offers assistance in opening a home-based homestay business. This service started with potential data collection and socialization about the homestay business. The community was expected to understand the function and concept of a tourist village homestay. The service team involves the role of PKK members. The role of women especially housewives is very dominant in realizing the concept of a homestay that joins household activities to create the atmosphere of village life that tourists expect. In this concept, the family's daily life will become a commodity. Homestay-based households are intended to provide a unique experience with guest involvement in daily activities. Village atmosphere, clean environment, and the life of flower farmers hopefully will attract prospective lodgers. In addition to focusing on homestay management efforts, the community is also accompanied by procedures for receiving guests and guiding, as well as managing homestay finances. The results of this dedication are expected to be able to provide a discourse for new creative endeavors for PKK members in Grangsil Hamlet, thereby empowering the role of women in supporting the family economy. ABSTRAK:Destinasi wisata hendaknya memiliki sarana yang memadahi, yaitu kemudahan akses, daya tarik destinasi, dan akomodasi. Usaha Homestay di kawasan wisata memiliki potensi yang sangat menjanjikan dalam meningkatkan ekonomi masyarakat Desa Wisata. Kondisi di kampoeng Boenga Grangsil Desa Jambangan Kecamatan Dampit Kabupaten Malang, yang sedang berkembang menjadi destinasi wisata baru, masih perlu peningkatan. Sebelum kegiatan pengabdian ini, Kampoeng Boenga Grangsil masih menyediakan destinasi belanja bunga, edukasi wisata bunga, dan spot foto yang menarik, namun belum memiliki konsep homestay. Dalam rangka pengabdian masyarakat, tim menawarkan bentuk pendampingan pembukaan usaha homestay berbasis rumah tinggal. Pengabdian ini dilaksanakan dengan diawali pendataan potensi dan sosialisasi tentang usaha homestay. Upaya awal ini dilakukan agar masyarakat memahami fungsi dan konsep homestay desa wisata. Dalam mewujudkan usaha berbasis rumah tangga ini tim pengabdi melibatkan peran ibu-ibu anggota PKK. Peran wanita khususnya ibu rumah tangga sangat dominan dalam mewujudkan konsep homestay yang bergabung dengan kegiatan rumah tangga, untuk mewujudkan suasana kehidupan desa yang diharapkan wisatawan. Pada konsep homestay berbasis rumah tinggal ini, keseharian keluarga akan menjadi komoditas. Homestay berbasis rumah tangga ditujukan untuk menghadirkan  pengalaman tersediri dengan keterlibatan tamu pada kegiatan sehari-hari. Diharapkan suasana desa yang sejuk, lingkungan yang bersih,  dan kehidupan petani bunga menjadi daya tarik calon penginap di homestay ini. Selain fokus pada usaha pengelolaan homestay, masyarakat didampingi pula tata cara penerimaan tamu dan guiding, serta pengelolaan keuangan homestay. Hasil dari pengabdian ini diharapkan mampu memberikan wacana usaha kreatif baru pada ibu-ibu anggota PKK di Dusun Grangsil, sehingga memberdayakan peran wanita dalam menyokong ekonomi keluarga 
Menggali Potensi Ekonomi Kreatif sebagai Sarana Pendukung Desa Wisata Diyah Sukanti Cahyaningsih; Tonny Suhartono; Sri Widayati
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 6, No 2 (2021): May 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v6i2.5078

Abstract

Creative economy development in tourist villages is very important. In supporting the existence of a tourist village, homestays and special food souvenirs are the carrying capacity. Study of economic benefits is needed to strengthen the motivation of citizens in developing this creative economy. This Homestay service aims to provide a new source of income for the family. The Community Service Team organizes activities in several stages by prioritizing citizen participation. The service method used is the Community Based Development or Participatory Approach. This method is used to ensure the commitment of citizens to this economic empowerment program. With the participation of residents who are the basis of this program, it is believed that the program will continue after the mentoring period ends. The result of this dedication is the first, the arrangement of the house into a homestay with the category of "in-house". The housing facilities were tidied up and equipped for the benefit of tourists, but did not leave the typical life of the residents as the main attraction. Second, management of typical food packages and chips souvenirs. Residents are given a discourse to make culinary packages that are marketed online to be ordered by prospective tourists who will visit. Taro chips, which are one of the household activities that have been managed in a simple manner, are directed towards better and more attractive management and packaging. In the final stage, an economic study of the homestay and taro chips business is given to calculate the future development of this business.DOI: https://doi.org/10.26905/abdimas.v6i2.5078
Protokol New Normal Order Pasca Pandemi COVID-19 dalam Pengembangan Kampoeng Boenga Grangsil Berbasis Masyarakat Respati Wikantiyoso; Diyah Sukanti Cahyaningsih; Aditya Galih Sulaksono; Sri Widayati
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 5, No 3 (2020): November 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v5i3.4803

Abstract

The tourism development sector in Indonesia is overgrowing. During the COVID-19 pandemic, it was the sector most affected economically. The COVID1-9 pandemic has changed the "normal" conditions in all life sectors, including tourism sector activities. The uncertainty over the end of the COVID-19 pandemic requires us to adapt to the new conditions, the new prerequisites (social and physical distancing), and the new order (physical, social, and health) preparing the new normal order protocol. The recovery of tourism sector activities must be aware of the emergence of new clusters in tourist destinations. The purpose of the discussion in this paper is to produce a new normal order protocol after the COVID-19 pandemic for the development of sustainable community-based rural tourism destinations. The efforts that prepare are the new normal order after COVID-19, by taking into account: (1) Mitigation of tourism "disasters" due to COVID-19; prevent new clusters in tourist villages/villages (2) Compilation of health protocols for tourist destinations during the COVID-19 pandemic era; (3) Strengthening information on destination environmental health; (4) Strengthening the Destination Management Organization (DMO) especially for the management of the COVID-19 tourism village protocol; and (5) Increasing stakeholder participation towards a new normal order.DOI: https://doi.org/10.26905/abdimas.v5i3.4803 
Use of Accurate V3 software as an introduction to accounting skills in “Merdeka Belajar Kampus Merdeka” Program Retna Safriliana; Diyah Sukanti Cahyaningsih; Parawiyati Parawiyati
Jurnal Penelitian Vol 18, No 2 (2021): December 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (453.44 KB) | DOI: 10.26905/jp.v18i2.7055

Abstract

In supporting the student exchange program at the national Program "Merdeka Belajar Kampus Merdeka" (MBKM), the department needs to prepare courses that can be superior to be offered to students. In the Accounting Department University of Merdeka Malang, there are accounting practicum courses. This course provides students with skills in utilizing accounting software. This study wants to see the technology acceptance model for using Accurate Accounting V3 software for cross-departmental students who are the object of research in an experimental class. Data was obtained by distributing questionnaires to class participants who had completed the practicum. By using path analysis, the results show that perceived usefulness and perceived convenience affect user behavior interest. Perceived usefulness and interest in user behavior affect software to use, while perceived ease of use does not affect software usage decisions. Interest in user behavior is proven as an intervening variable on the effect of perceived usefulness on the use of the software.
Performance evaluation based on economic value added in transportation companies Alfian Lalo; Diyah Sukanti Cahyaningsih
Jurnal Penelitian Vol 19, No 2 (2022): December 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jp.v19i2.9297

Abstract

Financial performance can be measured by various measurement methods, one of which is Economic Value Added (EVA). EVA is a performance measurement that considers the benefits based on the added value that can be obtained. Measuring the performance of transportation companies is currently very necessary considering that technological developments have brought many changes to the transportation industry. This research was conducted at PT Blue Bird Tbk. Secondary data was obtained through annual financial reports for the 2019-2021 period on the IDX website and supporting websites using the documentation method. Data were analyzed in four stages of EVA Performance measurement which consisted of NOPAT (Net Operating After Taxes), Invested Capital, WACC (Weight Average Cost of Capital), and Capital Charge. The results of the study using the EVA method obtained an EVA value 0 (negative value), meaning that the company was not successful in producing economic added value. The decline in the value of EVA is suspected to be due to several factors such as the COVID-19 pandemic where restrictions on community activities and the availability of online transportation were imposed.
Fraud Diamond: Four Elements of Financial Report Fraud Detection – Study on Coal Producers Karmelia Agatha Made; Diyah Sukanti Cahyaningsih; Waluyo Djati
Journal of Research on Business and Tourism Vol. 3 No. 1 (2023): Journal of Research on Business and Tourism
Publisher : Lembaga Penelitian Publikasi dan Pengabdian Masyarakat LSPR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37535/104003120236

Abstract

The aim of this research is to examine the impact of fraud diamonds on the identification of fraudulent financial statements. Fraud diamonds, a framework used to detect fraudulent financial statements, considers various factors such as pressure (measured by ROA), opportunity (measured by Ineffective monitoring (IND)), rationalization (measured by auditor turnover (AUDCHANGE)), and capability (measured by the change of directors (DIRCHANGE)). The research sample comprised of 9 companies selected through purposive sampling. Logistic regression analysis was employed as the analytical method, with rationalization and capability serving as the independent variables, assessed through a binary variable with values 0 and 1. The findings indicate that pressure significantly influences the detection of fraudulent financial statements. Specifically, higher ROA values correspond to a lower likelihood of fraudulent financial statements. Opportunity also has an impact on the detection of fraudulent financial statements, as an increase in ineffective monitoring levels leads to a higher detection rate of financial statement fraud. On the other hand, rationalization does not affect the identification of fraudulent financial statements, suggesting that auditor turnover rate does not play a role in detection. Similarly, capability, represented by the replacement of the board of directors, does not impact the detection of fraudulent financial statements in companies.
Co-Authors Abdul Malik Kumar Aditya Galih Sulaksono Aditya Galih Sulaksono Alfian Lalo Flafiana Sarihartati Agun Grahita Chandrarin Karmelia Agatha Made Maria Dewinta Ture Nur Maslacha Parawiyati Parawiyati Pindo Tutuko Respati Wikantiyoso Retna Safriliana Sri Widayati Sufiyanto Sufiyanto, Sufiyanto Taufiqurrahman Taufiqurrahman Tonny Suhartono Tonny Suhartono Waluyo Djati