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All Journal AFRE Accounting Financial Review JMM (Jurnal Masyarakat Mandiri) Journal of Agribusiness and Community Empowerment (JACE) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Econetica Jurnal Abdimas Kartika Wijayakusuma Prosiding Konferensi Nasional PKM-CSR Eduvest - Journal of Universal Studies IIJSE
Cahyaningsih Cahyaningsih
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Public Health Social Sciences Other

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PELATIHAN SERVICE EXCELLENCE DAN TATA GRAHA HOMESTAY MENUJU PENGELOLAAN HOMESTAY BERKELANJUTAN Cahyaningsih, Cahyaningsih; Octaviany, Vany; Majidah, Majidah; Suryani, Elly; Hidayati, Hetti
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 6 (2023): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i6.19518

Abstract

Abstrak: Service excellence dan pengelolaan tata graha memiliki peran yang penting dalam bisnis akomodasi seperti homestay karena memiliki dampak besar pada pengalaman tamu, dan keberlanjutan homestay maupun desa wisata untuk jangka panjang. Pelatihan service excellence dan tata graha ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pengelola homestay Dusun Kamojang, Desa Wisata Laksana, Kabupaten Bandung, Jawa Barat. Metode yang digunakan adalah dengan pelatihan dan praktik yang diikuti para pengelola homestay sebanyak 25 peserta. Evaluasi dilakukan dengan memberikan observasi pre-test dan post-test. Hasil tes menunjukkan bahwa 96% peserta mengalami peningkatan pengetahuan dan keterampilan pada materi service excellence dan tata graha homestay sehingga kegiatan pengabdian masyarakat ini dapat dikategorisasikan berhasil.Abstract: Service excellence and housekeeping management are essential in homestay accommodation businesses because they significantly affect the guest experience and the long-term sustainability of homestays and tourist villages. This service excellence and housekeeping training aims to increase the knowledge and skills of homestay managers in Kamojang Hamlet, Laksana Tourism Village, Bandung Regency, West Java. The method used was training and practice, which 25 homestay managers attended. Evaluation is carried out by providing pre-test and post-test observations. The test results showed that 96% of participants experienced increased knowledge and skills in service excellence and homestay housekeeping material, so this community service activity could be categorized as successful.
PLATFORMS SDGs 8: PENDAMPINGAN IMPLEMENTASI APLIKASI BANK SAMPAH DI BANDUNG Cahyaningsih, Cahyaningsih; Majidah, Majidah; Paramita, Vevi Titania
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 6 (2023): INOVASI PERGURUAN TINGGI & PERAN DUNIA INDUSTRI DALAM PENGUATAN EKOSISTEM DIGITAL & EK
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37695/pkmcsr.v6i0.1930

Abstract

Bank Sampah memiliki tanggung jawab yang besar terhadap uang tabungan dari nasabah. Saat ini, dalam pencatatan tabungan Bank Sampah masih terdapat kesalahan posisi debit dan kredit. Oleh karena itu, Pengelola Bank Sampah perlu mendapatkan pelatihan akuntansi keuangan supaya dapat memperbaiki pencatatan akuntansinya. Pencatatan laporan Bank Sampah juga masih dilakukan secara manual yang dapat memungkinkan terjadinya hilang data, sehingga perlu suatu teknologi untuk memudahkan dalam pencatatan akuntansi. Oleh karena itu, Pengelola Bank Sampah perlu mendapatkan pendampingan implementasi Aplikasi Bank Sampah. Pengelola Bank Sampah mendapatkan materi pelatihan akuntansi bank sampah dan mendapatkan pendampingan dalam implementasi Aplikasi Bank Sampah. Pengelola Bank Sampah sangat puas dengan kegiatan ini. Kegiatan ini memberikan manfaat yaitu untuk memudahkan pengelolaan keuangan Bank Sampah. Selain itu, kegiatan ini juga berhasil meningkatkan keterampilan peserta untuk menggunakan Aplikasi Bank Sampah yang dikembangkan oleh Tim Abdimas.
PEMANFAATAN SISTEM INFORMASI AKUNTASI BAGI UMKM PRODUSEN MAKANAN DI GARUT UNTUK MEWUJUDKAN SUSTAINABILE DEVELOPMENT GOALS-8 majidah, majidah; Cahyaningsih, Cahyaningsih
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 6 (2023): INOVASI PERGURUAN TINGGI & PERAN DUNIA INDUSTRI DALAM PENGUATAN EKOSISTEM DIGITAL & EK
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37695/pkmcsr.v6i0.2239

Abstract

Pengabdian masyarakat ini dilaksanakan di Kota Garut dengan Mitra sasar produsen makanan. Tujuan pengabdian masyarakat ini adalah (1) untuk meningkatkan pemahaman tentang prosess costing dan akuntansi keuangan serta (2) untuk dapat mengoperasikan sistem informasi akuntansi dan menerapkan pada aktivitas usaha mereka. Metode pelaksanaan pengabdian ini adalah literasi konsep process costing dan akuntansi keuangan serta sosialisasi dan pendampingan implementasi aplikasi Sistem Informasi Akuntansi Produksi. Untuk menilai keberhasilan kegiatan ini dilakukan pre dan post test. Hasil pre-test menunjukkan bahwa 14% sampai 34% tidak tahu konsep akuntansi, penilaian kinerja keuangan, teknologi sebagai support aktivitas usaha dan kebutuhan SDM yang berkualitas, serta pemanfaatan aplikasi Sistem Informasi Akuntansi. Hasil post test yang diberikan setelah literasi process costing dan akuntansi keuangan serta sosialisasi dan pendampingan pemanfaatan aplikasi Sistem Informasi Akuntansi. Hasil post test untuk 6 unsur, seluruh mitra mengetahui konsep process costing dan akuntansi keuangan serta dapat mengimplementasikan Sistem Informasi Akuntansi. Namun demikian masih dijumpai 17% peserta tidak memahami penilaian kinerja. Pemanfaatan Sistem Informasi Akuntansi dalam menjalankan aktivitas usaha mitra, dapat membantu pencatatan dan penyusunan akuntansi keuangan dengan cepat dan akurat, sehingga dapat dimanfaatkan untuk pengambilan keputusan bisnis dan pengembangan usaha. Hal ini dapat menjaga kelangsungan usaha mitra untuk mewujudkan pekerjaan layak dan pertumbuhan ekonomi mereka, sebagaimana Sustainability Development Goals-8. Disarankan untuk melanjutkan abdimas pada mitra tersebut dengan tema penilaian kinerja keuangan dan non keuangan untuk UMKM.
Keputusan Petani Mengadopsi Usahatani Padi Organik di Desa Pringkasap Cahyaningsih, Cahyaningsih; Suprehatin, Suprehatin
Journal of Agribusiness and Community Empowerment (JACE) Vol. 4 No. 1 (2021): March
Publisher : Politeknik Pertanian Negeri Payakumbuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.449 KB) | DOI: 10.32530/jace.v4i1.375

Abstract

Organic farming is not the only potential solutions to overcome the problems of conventional farming systems by offering positive impacts on health and environment but also to fulfill the growing demand for healthier food. However, the growing demand for organic food was not responded simultaneously by an increase in the supply of organic food. This means that there is opportunity to increase participation of farmers to adopt organic rice farming systems. This study aims to analyze the adoption rate and factors affecting farmer adoption of organic rice farming system. This study used primary data of 32 organic and conventional farmers in Pringkasap Village Subang Regency. The respondents were chosen using census method for organic farmers and purposive sampling for conventional farmers.The data was analyzed used descriptive statistics and logistic regression. The results showed that the number of farmers adopted organic rice only 6.25 percents amongst the 265 rice farmers in Pringkasap Village. The results also showed that education, farmed land, farmer’s perception of the relative advantage of organic farming and number of family members are factors that significantly affect the adoption of organic rice farming in Pringkasap Village.
The Effect of Carbon Performance, Foreign Ownership, and Firm Size on Carbon Emission Disclosure Cahyaningsih, Cahyaningsih; Rahmadiah, Deva Anggraeni
AFRE (Accounting and Financial Review) Vol. 7 No. 2 (2024): Vol. 7 No. 2 Juni 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i2.10923

Abstract

This study analyzes the effect of carbon performance, foreign ownership, and firm size on carbon emission disclosure. Based on the sample selection criteria, researchers analyzed 14 companies from the energy, raw goods, and primary consumer goods sectors listed on the Indonesia Stock Exchange for 2019-2021. The analytical method used is panel data regression analysis with a random effect model. The results of the study show that carbon performance positively affects on carbon emission disclosure. Companies with high carbon emissions tend to disclose more carbon emission items. Foreign ownership and firm size negatively affect carbon emission disclosure. Companies with fewer foreign investors and fewer assets disclose their carbon emissions to earn investors' trust and improve their access to sources of capital necessary for business growth and development.DOI: https://doi.org/10.26905/afr.v7i2.10923
Literasi Governance Kelembagaan Desa Wisata Bumiwangi Kecamatan Ciparay Kabupaten Bandung Majidah, Majidah; Cahyaningsih, Cahyaningsih
Jurnal Abdimas Kartika Wijayakusuma Vol 5 No 3 (2024): Jurnal Abdimas Kartika Wijaya Kusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v5i3.488

Abstract

Desa Wisata Bumiwangi terletak di Kecamatan Ciparay, Kabupaten Bandung, Jawa Barat. Desa tersebut memiliki beberapa keunggulan, yakni terdapat destinasi wisata terbang layang dan gantole serta mayoritas penduduk berusia produktif dan memiliki pekerjaan pada berbagai sektor, termasuk karyawan swasta. Desa Bumiwangi juga telah memiliki sistem informasi desa wisata, tetapi sistem informasi tersebut belum lengkap dan tidak mutakhir, termasuk informasi mengenai profil perangkat desa, tugas, dan tanggung jawab yang belum tersedia. Permasalahan ini berpotensi tidak mendapatkan predikat desa wisata karena tidak memenuhi kriteria dan menghambat perkembangan perekonomian desa tersebut. Mengacu pada permasalahan yang ada, maka dilakukan pengabdian masyarakat dengan topik governance kelembagaan untuk pengembangan desa wisata sehingga dapat menumbuhkan perekonomian desa tersebut. Dengan pemberdayaan kelembagaan desa melalui penataan governance-nya, pengelolaan Desa Wisata Bumiwangi diharapkan menjadi akuntabel dan transparan untuk mendorong pengelolaan desa wisata yang produktif, dapat menumbuhkembangkan perekonomian desa. Pengabdian ini dilakukan dengan model literasi governance kelembagaan desa wisata yang meliputi definisi desa wisata, dasar hukum, tipe desa wisata, struktur organisasi, dan deskripsi pekerjaan. Melalui pre-test dan post-test, diperoleh hasil yang memuaskan. Hal tersebut menjelaskan bahwa peserta memahami governance kelembagaan sehingga dapat menjadi bekal untuk pendampingan implementasinya dalam kegiatan lanjutan dari skema abdimas ini.
Literasi Perpajakan dan Kualitas Pelayanan Homestay: Tax Literacy and Homestay Service Quality Majidah, Majidah; Cahyaningsih, Cahyaningsih
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 5 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i5.5340

Abstract

Homestay Kamojang already has several customer segments, but government agency customers require entrepreneurs to have a Taxpayer Identification Number. Likewise, homestay management still needs to have service quality standards. Therefore, community service activities through the Community Service Engagement program for homestay owner communities who join the Kamojang Homestay Association focus on homestay tax literacy and quality of homestay service. The assessment results of homestay tax literacy activities showed that most participants understood local taxes, micro, small, and medium business taxes, tax rates, and tax sanctions related to homestay tax regulations. The homestay service quality literacy assessment results showed that most participants understood the elements of service quality, criteria, and homestay functions. The majority of homestay owners have relatively good service quality elements.
Effect of Environmental Responsibility on Financial Performance: Organization Slack as Moderation Cahyaningsih, Cahyaningsih; Nuralifah, Dieni Maitsa
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.10931

Abstract

This study analyze the effect of environmental responsibility on financial performance with organization slack as a moderating variable. This study examines 21 property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Data analysis used panel data regression with the results of the random effect model. The result shows that environmental responsibility positively affects financial performance. Companies that implement environmental responsibility can avoid conflicts or losses that can disrupt company activities so that financial performance is increasing. The fin-ding presents that organization slack positively affects financial performance. Excess resources can be used to increase investment so that financial performance also increases. Moderation testing proves that organization slack strengthens the positive influence of environmental responsibility on financial performance. Excess resources provide opportunities for companies to invest in the social sector and meet stakeholders' demands and expectations. JEL Classification: G32; Q56; M14; L25 DOI: https://doi.org/10.26905/afr.v7i3.10931
Influence of Credit Restructuring on Company Financial Performance: Impact of PSAK 71 Implementation Sholihati, Salsa Nabila; Cahyaningsih, Cahyaningsih
AFRE (Accounting and Financial Review) Vol. 7 No. 3 (2024)
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i3.13582

Abstract

This study aims to analyze the differences in financial performance influenced by Allowance for Impairment Losses (CKPN), Capital Adequacy, and credit restructuring before and after the implementation of PSAK 71. This research employs a quantitative method with secondary data obtained from the financial statements of banking companies listed on the Indonesia Stock Exchange from 2016 to 2023. The sample consists of 240 observations from 30 banks over eight years, selected thro-ugh purposive sampling. The analysis includes difference tests and panel data regression using E-views 12. The results indicate significant differences in CKPN, capital adequacy, credit restructuring, and financial performance before and after PSAK 71 implementation. These findings suggest that PSAK 71 significantly impacts financial performance and credit restructuring policies. CKPN and credit restructuring negatively affect financial performance, although not significantly, while capital adequacy positively affects financial performance, but not significantly. This study contributes to banking companies in decision-making related to accounting policies and credit restructuring, and provides investors with insights into factors affecting the financial performance of banks. JEL Classification: G21; G28; M41 DOI: https://doi.org/10.26905/afr.v7i3.13582
The Effect of Profitability, Leverage, and Asset Growth on Company Value Purba, Alexander; Cahyaningsih, Cahyaningsih; Aminah , Wiwin
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.50775

Abstract

The value of a company reflects its achievements and public trust over time, represented by the price agreed upon in buy-sell transactions. An increase in stock prices enhances company value and investor profits. Indonesia's manufacturing industry, covering diverse sectors like chemicals and consumer goods, has shown consistent growth, particularly in the pulp and paper sub-sector. Both Indonesia and Brazil have unique advantages for efficient pulp production, with the pulp and paper export sector reaching $7.5 billion in 2021. A company's value mirrors investor sentiment about its performance and future prospects, while rising stock prices indicate increasing company value, influenced by various market factors. This study uses research methode such a descriptive statistics, panel data regression, classical assumption tests, F-tests, R² for model explanation, and t-tests to assess the significance of independent variables. The finding of this paper is profitability positively influences company value, while leverage negatively impacts it; additionally, asset growth significantly enhances dividend policy.
Co-Authors Abadi, M. Taufiq Alexander Purba Brady Rikumahu Elly Suryani, Elly Hetti Hidayati Majidah Majidah Nuralifah, Dieni Maitsa Paramita, Vevi Titania Permana, Fadhil Ade Rahmadiah, Deva Anggraeni Rr Sri Saraswati Sholihati, Salsa Nabila Suprehatin Suprehatin Vany Octaviany Wijiutami, Shinta Sekaring Wiwin Aminah