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All Journal EL-MUHASABA Jurnal Penelitian Teori & Terapan Akuntansi (PETA) SENTRALISASI Majalah Ekonomi Efektor EQIEN - JURNAL EKONOMI DAN BISNIS Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Akuntansi Aksioma JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi CAHAYA AKTIVA Jurnal Insan Farmasi Indonesia Jurnal Aghniya Perspektif Akuntansi Jurnal Rekayasa, Teknologi, dan Sains Economic Reviews Journal Jurnal Ekonomi, Bisnis dan Manajemen JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis JURNAL AKUNTANSI DAN BISNIS Prosiding Seminar Nasional Pengabdian Masyarakat International Journal of Management Research and Economics JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Equivalent : Journal of Economic, Accounting and Management Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Sistem Informasi, Akuntansi dan Manajemen KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis Jurnal Riset dan Pengabdian Interdisipliner Humanitis (Jurnal Humaniora Sosial dan Bisnis) Jurnal Ekonomi dan Bisnis (Jebi)

Puspita, Erna

Universitas Nusantara PGRI Kerdiri

Author-ID : 1234006

Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

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Pelatihan Menghitung Harga Pokok Produk dan Menyusun Laporan Keuangan Sederhana Bagi Pelaku Usaha Di Desa Pelem Kecamatan Campurdarat Kabupaten Tulungagung Erna Puspita; Sigit Puji Winarko; Mar'atus Solikah; Diah Nurdiwaty
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2023): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

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Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman dan keterampilan bagi pelaku usaha kecil atau UMKM di Desa Pelem Kecamatan Campurdarat Kabupaten Tulungagung dalam mengitung harga pokok produk dan menyusun laporan keuangan. Dengan HPP yang tepat maka dapat menentukan harga jual dan laba yang tepat. Selanjutnya dengan mampu menyusun laporan keuangan diharapkan pelaku usaha dapat mengetahui perkembangan usahanya secara pasti. Kegiatan pengabdian ini dilaksanakan di Balai Desa Pelem Kecamatan Campurdarat Kabupaten Tulungagung. Metode yang digunakan adalah pre-test, ceramah, praktik menghitung HPP dan menyusun laporan keuangan, dan post test untuk mengetahu sejauh mana pemahaman peserta pelatihan. Hasil kegiatan berjalan lancar dan pelaku usaha bisa memahami bagaimana cara menentukan HPP dan bisa Menyusun laporan keuangan sederhana untuk usahanya.

ANALISIS ANALISIS COST PLUS PRICING DALAM MENENTUKAN HARGA JUAL PRODUK PADA WARUNG GEPREKAN BU TIK DI KEDIRI Yenny Meilina Soesilowati; Erna Puspita; Sugeng
Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi Vol. 4 No. 1 (2023): Mei 2023
Publisher : Politeknik Kutaraja

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Cost Plus Pricing analysis is used to determine the selling price of the product at Bu Tik's geprekan stall in Kediri. The purpose of this research is to use cost plus pricing analysis to determine the selling price of the product at Warung Geprekan Bu Tik in Kediri. This method takes into account production costs and operational costs and adds a profit margin to determine the appropriate selling price. The results of this analysis indicate that the selling price which is determined using cost plus pricing can increase Warung Geprekan Bu Tik's revenue and provide stable profits for stall owners.

Influencing Factors Financial Statement Fraud In terms of Fraud Hexagon Lexia Ifani; Erna Puspita; Andy Kurniawan
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.2152

ANALISIS FINANCIAL DISTRESS MENGGUNAKAN METODE ALTMAN Z-SCORE DAN SPRINGATE S-SCORE PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022 Septian Dwi Arinda; Erna Puspita; Sugeng
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 8 No. 10 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v8i10.5953

Abstrack Food and Beverage Companies are a large company sector listed on the Indonesia Stock Exchange. This is indicated by the increasing number of listed companies. The increasing number of listed companies also makes business competition increasingly tight. If the company cannot overcome this competition, the company will experience the risk of financial distress. The purpose of this study is to analyze the financial condition of food and beverage companies listed on the Indonesia Stock Exchange. The condition in question is whether food and beverage companies in Indonesia are experiencing poor financial conditions or commonly referred to as financial distress. The population studied in this study was 27 food and beverage companies with the period 2019-2022. The sampling technique used in this study was the purposive sampling technique. So that it produced 11 companies with the period 2019-2022. The results of the calculation using the Altman Z-Score method showed that 14 companies were experiencing financial distress, 6 gray area companies, and 24 were in non-distress conditions. While the results of the Springate s-Score method calculation showed that 13 companies were experiencing financial distress and 31 companies were in non-distress. Then for the level of accuracy of this study, the accuracy level of the Altman Model was 95% and the Springate model was 89%. Keywords: Financial distress, Altman, Springate, Financial Reports Abstrak Perusahaan Makanan dan Minuman merupakan sector perusahaan yang besar yang terdaftar di Bursa Efek Indonesia. Hal ini ditandai dengan semakin banyak jumlah perusahaan perusahaan yang terdaftar. Semakin banyak perusahaan yang terdaftar juga menjadikan persaingan bisnis yang semakin ketat. Apabila perusahaan tidak dapat mengatasi persaingan tersebut, perusahaan akan mengalami risiko financial distress. Tujuan dari dilakukannya penelitian ini adalah untuk menganalisis bagaimana kondisi keuangan perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Kondisi yang dimaksud adalah, apakah perusahaan makanan dan minuman di Indonesia mengalami kondisi keuangan buruk atau biasa disebut dengan kondisi financial distress. Jumlah populasi yang diteliti dalam penelitian ini yaitu 27 perusahaan makanan dan minuman dengan periode tahun 2019-2022. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah Teknik purpossive sampling.. Sehingga menghasilkan 11 perusahaan dengan periode 2019-2022. Hasil dari perhitungan menggunakan metode Altman Z-Score terdapat 14 perusahaan mengalami financial distress, 6 perusahaan grey area, dan 24 berada dalam kondisi non distress. Sedangkan hasil dari perhitungan metode Springate s-Score menunjukkan 13 perusahaan mengalami financial ditress dan 31 perusahaan dalam keadaan non distress. Kemudian untuk tingkat akurasi dari penelitian ini menunjukkan tingkat akurasi Model Altman sebesar 95% dan model Springate sebesar 89%. Kata Kunci : Financial Distress, Altman, Springate, Laporan Keuangan

Pengaruh Mekanisme Kepemilikan Manajerial, Kecakapan Manajerial, Tingkat Pengungkapan Laporan Keuangan Terhadap Manajemen Laba Dengan Kualitas Audit Sebagai Variabel Intervening. Puspita, Erna; Kusumaningtyas, Dian
Efektor Vol 4 No 2 (2017): Efektor Vol 4 No 2 Tahun 2017
Publisher : Universitas Nusantara PGRI Kediri

The purpose of this study is to empirically analyze the influence of managerial ownership mechanisms, managerial skills, and the level of disclosure of financial statements to profit management with audit quality as intervening variables. The population in this research is all manufacturing companies, sample selection using purposive sampling with a total of 46 companies. Techniques and approaches used are quantitative descriptive, ie by describing the relationship of each variable through intervening variables. Data analysis techniques use path analysis.The results of the data analysis obtained Managerial ownership, managerial skills, financial disclosure level influenced both directly and indirectly through variable intervening quality audit to earnings management at manufacturing company registered in IDX period 2014-2016. Keywords:

Pencegahan kecurangan ANALISIS PENGARUH PENGENDALIAN INTERNAL,SISTEM INFORMASI AKUNTANSI DAN MORALITAS MANAJEMEN TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN PERSEDIAAN (Studi Kasus Pada PT Rukun Semangat Abadi): Pengaruh pengendalian internal, sistem informasi akuntansi, dan moralitas manajemen terhadap pencegahan kecurangan Devita Dwi Nur Insani; Erna Puspita; Mar'atus Solikah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i2.22993

The increasingly rapid development of the business world requires good company management. Apart from that, companies definitely face several obstacles, one of which is fraud. One of the obstacles at PT Rukun Semangat Abadi is related to inventory. This can cause losses for the company, so maximum supervision is needed. The formulation of the research problem is whether internal control, accounting information systems, and management morality partially and simultaneously influence the prevention of fraud in inventory management (Case Study at PT Rukun Semangat Abadi). The aim of this research is to analyze the influence of internal control, accounting information systems, and management morality partially and simultaneously on preventing fraud in inventory management (Case Study at PT Rukun Semangat Abadi). This research uses causality research type. This type of research is quantitative research. This research used a questionnaire as a data collection tool with a total of 72 respondents from accounting, purchasing, ppic, production and warehouse departments. The results of the research show that internal control, accounting information systems, and management morality have a partially significant influence on fraud prevention in inventory management and the results of the F test research on internal control, accounting information systems, and management morality have a simultaneous significant influence on fraud prevention. (fraud) in inventory management at PT Rukun Semangat Abadi.

ACCOUNT REPRESENTATIVE SEBAGAI JEMBATAN KEPATUHAN WAJIB PAJAK Puspita, Ismayantika Dyah; Puspita, Erna; Paramitha, Dyah Ayu
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 2 (2017): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v11i2.55

The purpose of this study are (1) To find out how far understanding taxpayers about Account Representative. (2) Analyzing the socialization conducted by KPP Prataa Pare and Kediri to prospective taxpayers about Account Representative duties. (3) Analyzing to what extent the utilization of AR by the taxpayer. (4) Analyze the implementation of AR tasks in relation to improve taxpayer compliance. This research approach uses qualitative research with phenomenological paradig. Informants are taxpayers registered in KPP Pratama Pare and Kediri with data collection using observation techniques, interviews and documentation. Conclusion of research result is the taxpayer’s informant has no knowledge about AR nor the duties. Taxpayer informants also never get socialization abaout AR and duties of KPP. So the taxpayer does not utilize the service facility of AR, although one of the informants in the end get the service facility during the tax amnesty. So, it can be said that Account Representative (AR) is not the main cause of taxpayer (WP) compliance in carrying out its tax obligations.

SEBUAH PENCARIAN, MAHASISWA AKUNTANSI YANG AKUNTANSI Kusumaningtyas, Dian; Puspita, Erna
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 3 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

The purpose of this study was to find out how students' perceptions and understanding of accounting. And whether the aspirations of these students are in accordance with their lecture education. This research is a qualitative study in which data collection uses interview techniques. The informants interviewed i were fifth semester students (V) in Accounting Study Program at the University of Nusantara PGRI Kediri. The data analysis technique uses transcendental phenomenology analysis techniques, the translation of which is Noema, Epoche (Bracketing), Noesis, Intentional Analysis and Eidetic Reduction. The results of the study concluded that the informants chose the accounting department because they assumed that the promised employment opportunities were wide. Some informants felt that studying at an accounting study program was difficult because many counts and courses were sometimes difficult to understand. However, the informant also assumed that with accounting courses there was a lot of information about how the financial statements should be presented and how to assess the fairness of financial statements. Besides that what makes them interested is the development of accounting science that is always up to date. Some background informants chose the career they aspired to start from wanting to reduce the occurrence of corruption to be tempted by a large salary. Career planning is needed to determine the direction in accordance with the goals, the lack of understanding of accounting also influences the career aspired by the informant.

Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, dan Motivasi Kerja terhadap Kinerja Karyawan pada Bank BTN Cabang Kota Kediri Hestiana, Hesti Nofiana; Puspita, Erna; Kurniawan, Andy
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 3 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i3.20945

Pengujian ini ditujukan sebagai langkah analisis variabel pengaruh sistem informasi akuntansi, pengendalian internal, dan motiivasi kerja terhdap kinnerja karaywan pada bank BTN cabang kota Kediri. Pendekatan pada pengujian memakai pendekatan kuantitatif dengan teknik penelitian kausalitas. Populasi pada penelitian ini adalah seluruh karyawan bank BTN cabang kota kediri yang berjumlah 62 responden yang diprogram SPSS 21 untuk menganalisis regresi berganda. Hasil dari pengujian ini menunjukkan bahwa sistem informasi akuntansi secara parsial tidak berpengaruh terhadap kinerja karyawan, pengendalian internal dan motivasi kerja masing masing secara parsial berpengaruh terhadap kinerja karyawan. Secara simultan, sistem informasi akuntansi, pengendalian internal, dan motivasi kerja berpengaruh terhadap kinerja karyawan.

Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pada PT Hanjaya Mandala Sampoerna Tbk Tahun 2018 - 2023 Khoharudin, Ali; Solikah, Mar’atus; Puspita, Erna
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2494

Performance is a measure or assessment of the extent to which a company can achieve the desired goals and results. One way to assess the financial performance of a company is to carry out financial report analysis. This research aims to determine financial performance using financial ratios at PT. Hanjaya Mandala Sampoerna Tbk which occurred before the disaster that hit the world, namely the Covid 19 pandemic, during the Covid 19 pandemic and after the Covid 19 pandemic. This research uses quantitative descriptive methods with analysis techniques using liquidity, solvency, activity and profitability ratios. The information and data for this research come from the annual financial report on the official website of PT. Hanjaya Mandala Sampoerna Tbk. The results of this research are measurements of liquidity, solvency, activity and profitability ratios at PT. Hanjaya Mandala Sampoerna Tbk from 2018 to 2023 which obtained an average performance score with conditions tending to be unhealthy.

Co-Authors Acha Bella Firdayanti Ainun Fadhila Al Faruq, Mohammad Tawakal Amalia Renata Anggraeni Amin Tohari Andy Kurniawan Andy Kurniawan Andy Kurniawan, Andy Anneke Shierly Frycillia Widodo Athaya Julie Kuswanto Badrus Zaman Badrus Zaman Badrus Zaman Betari, Dinda Dwi Putri Bitasari, Irna Budhi Utami Bunga Berlian Noerma Putri Devika Putri Lestari Devita Dwi Nur Insani Dewi Hayu Nafi’ah Diah Nurdiwaty Dian Kusumaningtyas, Dian Dyah Ayu Paramitha Erma Tria Oktaviani Evita Noviani Evy Nulandari Fa'ida, Maf'ulatul Faisol Faisol Faisol Faisol Faisol Fastami’ Lima Yukha Fine Ferda Sella Putri Hestiana, Hesti Nofiana Hestin Sri Widiawati Hidayah, Dhea Evanda Mu’amarotul Holyness Nurdin Singadimedja Ibnu Samsul Huda Ilmi, Aziz Rizki Miftahul Indah Rahmawati Indriastuti, Marlina Irwanto, Sofa Marwa Ismayantika Dyah Puspita Jannah, Amalya Miftahul Kartikosari, Zulia Khoharudin, Ali Kristiani, Gilang Wahyu Lexia Ifani Linawati , Linawati Linawati Linawati Linawati Linawati M., Bella Ratri Mahliatussikah , Hanik Mar'atus solikah Miftahul Huda Moch. Ardan Al Mahdi Arifin Mubarok, M. Rizky Natalia, Susan Nuria, Mabella Syinta Nurrenza Azizah Paramitha, Dyah Prima, Yogas Andi Puji Astuti Puji Astuti Puji Astuti Puspasari, Retno Puspita, Ismayantika Dyah Putri Setyo Andini Putri, Anggun Utomo Putri, Wilda Karisma Raden Mohamad Herdian Bhakti Rani, Shintya Mellinia Resa Putri Ningtias Riska Putri Rosita Diyah Ramadhani Rosmina, WA Rosydah, Amelia Azza Sari, Dita Natalia Septian Dwi Arinda Setiawan, Agus sades Shagti, Ruhita SIGIT PUJI WINARKO Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sri Widiawati, Hestin Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Therisia, Reficensa Totok Triana Oktavia Oktavia Putri Widiawati, Hestin Sri Wijayanti, Mella Yenny Meilina Soesilowati Zulistiani, Zulistiani

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