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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
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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The Influence Of Financial Literacy, Financal Inclusion and Fintech Payment Development On The Performance Of MSMEs In Pare District Betari, Dinda Dwi Putri; Puspita, Erna; Kurniawan, Andy
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/fvekkq46

Abstract

Research Objective: The growth of MSMEs is very rapid every year, where the rapid growth of MSMEs, business owners need to increase their knowledge in finance, utilize financial institutions as a tool for business development and also need to keep up with growing technological growth. So this study aims to find out about the effect of financial literacy, financial inclusion and the development of fintech payments on the performance of MSMEs in Pare. Research Method: This study uses an associative quantitative approach with a sample of 90 MSMEs engaged in the food and beverage sector and using fintech payments in Pare District. Samples will be collected by distributing questionnaires to informants with various terminals that have been tested for validity and reliability. Then to test it using multiple linear regression test with the SPSS application. And the acquisition of research results showing that financial literacy, financial inclusion and the development of fintech payments have a positive influence on the performance of MSMEs. Research Finding: The results of this study state that the performance of MSMEs is influenced by financial literacy, financial inclusion and the development of fintech payments.  
Public Perception of The Ease of Donating and The Effectiveness of Using Fintech in Paying Zakat and Alms on The Kitabisa Application: (Case Study Of Sumberbendo Village, Pare District) Rahmawati, Indah; Puspita, Erna; Zaman, Badrus
Proceeding Kilisuci International Conference on Economic & Business Vol. 1 (2023): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/w0qvda27

Abstract

Research Aim : The following research aims to recognize the effect of public perception on the ease of donating and the effectiveness of using fintech in paying zakat and alms on Kitabisa.com applications. Research Method : This research uses quantitative methods with an associative approach. Sample collection uses the purposive sampling method with consideration of the community who have kitabisa.com application in Sumberbendo Village, Pare District. The total population was 5,415, while the sample that met the criteria was obtained by 225 speakers. Sampling is carried out by distributing questionnaires using google forms with statements that have been tested for validity and related reliability. In testing the hypothesis, use multiple linear regression testing through the SPSS application. Research Finding : The results of this research found that the perception of the ease and effectiveness of using fintech has a positive influence and has a significant impact on zakat and alms payment decisions with the Kitabisa application.
The Influence of Leverage Ratio, Capital Intensity Ratio, and Market Share on the Profitability of Cooperatives in Kediri City Rani, Shintya Mellinia; Winarko, Sigit Puji; Puspita, Erna
Proceeding Kilisuci International Conference on Economic & Business Vol. 2 (2024): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/qj5gh420

Abstract

Research objectives: This research is motivated by the fact that the profitability obtained in cooperatives varies. This is what attracts investors when they want to invest. Stable profitability will attract investors to invest their capital by seeing how profitability develops each year. To achieve the expected profitability, it is necessary to know the factors that influence profitability. This research aims to determine the effect of the leverage ratio, capital intensity ratio, and market share on the profitability of cooperatives in the city of Kediri. Design/Method/Approach: This research is a type of quantitative causality research. The population used in the research was 317 cooperatives using a purposive sampling technique which used several criteria to obtain a sample of 30. This research used the classical assumption test, multiple linear regression, coefficient of determination test, and hypothesis testing using the SPSS application. Research Findings: The research results show that leverage, capital intensity, and market share partially have a significant effect on profitability. Simultaneously, leverage, capital intensity, and market share have a significant effect on profitability. Based on the results of the analysis and conclusions, the author provides suggestions for investors to pay attention to before investing, for cooperatives it can be used as a guide in increasing cooperative profitability, and for further researchers they can add other variables that can influence cooperative profitability.
The Influence of Effectiveness and Efficiency of Use of Accounting Information Systems on Company Performance at CV. Prima Independent Wijayanti, Mella; Widiawati, Hestin Sri; Puspita, Erna
Proceeding Kilisuci International Conference on Economic & Business Vol. 2 (2024): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/a2d47e44

Abstract

Research aim: This research was conducted with the aim of determining the effect of the effectiveness and efficiency of using an accounting information system on company performance at CV Prima Mandiri as one of the companies that uses an accounting information system. Design/Method/Approach: The subjects in this research were CV Prima Mandiri employees as users of the accounting information system implemented in the company. This research uses a causal quantitative approach with analytical instruments in the form of multiple linear regression analysis and hypothesis testing using the t test, F test and determination test. Research Finding: The results of the research show that the effectiveness and efficiency variables in the use of accounting information systems have a significant effect, both partially and simultaneously, on company performance at CV Prima Mandiri.
Factors Affecting Financial Performance in Banking Companies 2020-2022 Fa'ida, Maf'ulatul; Tohari, Amin; Puspita, Erna
Proceeding Kilisuci International Conference on Economic & Business Vol. 2 (2024): Proceeding Kilisuci International Conference on Economic and Business
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nem2rv89

Abstract

Research aim: The aim of this study is (1) to investigate the partial effects of Corporate Social Responsibility, independent commissioners, and Company Size on Financial Performance. (2) to examine the combined effects of independent commissioners, corporate social responsibility, and company size on financial performance. Research Method: This study employs a quantitative approach. The sample consists of 30 companies selected through purposive sampling method. Multiple Linear Regression Analysis Technique is utilized for analysis, employing SPSS software version 23.  Research Findings: The findings reveal that (1) Corporate Social Responsibility and company size individually exert a significant impact on the company's financial performance, whereas independent commissioners show no significant partial effect on financial performance. (2) Corporate social responsibility, independent commissioners, and company size collectively demonstrate a significant effect on the company's financial performance.
Prediksi Kebangkrutan dengan Z-Score Kartikosari, Zulia; Puspita, Erna
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 1 (2020): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2020
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Stochastic Frontier Approach (SFA) is a technique of measuring the level of efficiency with a parametric Bankruptcy prediction is very important as a basis for decision making, both for companies, investors and creditors. So that the decisions taken do not lead to losses in the future. This study aims to analyze the potential for bankruptcy using the Altman Z-Score method at Food and Beverages companies listed on the IDX for the 2016-2018 period. The research approach is descriptive quantitative, with purposive sampling technique in determining the research sample. The data analysis technique is by calculating the ratio according to the Altman Z-Score model, calculating the Z-Score value, then classifying and analyzing the condition of the company based on the predetermined cut off point. The results showed that in 2016 the companies that were in the “bankruptcy” category were ALTO, BTEK, BUDI, TBLA; included in the "vulnerable" category, namely ADES, INDF, PSDN; and included in the "not bankrupt" category, namely CEKA, DLTA, ICBP, IIKP, MLBI, MYOR, ROTI, ULTJ. In 2017, it was categorized as "bankrupt", namely ALTO, BTEK, BUDI, TBLA; included in the "vulnerable" category, namely ADES, INDF, PSDN, ROTI; included in the "not bankrupt" category, namely CEKA, DLTA, ICBP, IIKP, MLBI, MYOR, ULTJ. In 2018 it was included in the "bankrupt" category, namely ALTO, BTEK, BUDI, TBLA; included in the "vulnerable" category, namely ADES, INDF, PSDN, ROTI; included in the "not bankrupt" category, namely CEKA, ICBP, IIKP, MLBI, MYOR, ULTJ.
PERBANDINGAN PENILAIAN PERSEDIAAN METODE FIFO DAN METODE AVERAGE UNTUK MENENTUKAN HARGA POKOK PENJUALAN PADA UD. KASRI DI KABUPATEN TULUNGAGUNG Kristiani, Gilang Wahyu; Puspita, Erna
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 2 No. 1 (2017): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2017
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Penelitian ini dilatarbelakangi adanya permasalahan terkait penilaian persediaan dan perputaran sistem persediaan yang tidak sesuai standar akuntansi keuangan yang berlaku di Indonesia pada UD.Kasri. Permasalahan tersebut dikarenakan belum adanya tenaga ahli untuk melakukan pencatatan persediaan di perusahaan dagang yang bergerak dalam penjualan alat-alat pertanian ini. Tujuan dari penelitian ini adalah untuk melakukan pencatatan persediaan sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) No. 14 (2015) untuk menentukan harga pokok penjualan pada UD.Kasri. Penelitian ini menggunakan metode analisis deskriptif kuantitatif. Di mana penelitian ini akan menganalisis perbandingan penilaian persediaan dengan metode FIFO dan metode AVERAGE untuk menentukan harga pokok penjualan pada UD. Kasri. Metode pengumpulan data yang digunakan pada penelitian adalah observasi, interview dan dokumentasi.Kesimpulan dari penelitian adalah harga pokok penjualan menggunakan metode FIFO lebih rendah dibandingkan dengan metode AVERAGE.Selisih kedua metode tidak terlalu besar, tapi dapat berpengaruh pada efisiensi perusahaan dalam hal pembelian persediaan. Oleh karena itu peneliti menyarankan perusahaan agar menggunakan sistem perputaran dan penilaian persediaan menggunakan metode FIFO.
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PERSEDIAAN BARANG DAGANG PADA PT. SINERGI DISTRIBUSI UTAMA TAHUN 2018 Sari, Dita Natalia; Puspita, Erna
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 3 No. 1 (2018): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2018
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Dalam sebuah perusahaan, baik industri maupun perdagangan, persediaan merupakan aktiva lancar yang harus terjaga kualitas dan kuantitasnya. Tanpa adanya persediaan maka perusahaan dihadapkan pada suatu risiko tidak dapat memenuhi permintaan pelanggannya. Oleh karena itu, perusahaan senantiasa memberikan perhatian yang besar terhadap persediaan agar terhindar dari kerusakan maupun pencurian. Penelitian ini bertujuan untuk menganalisis pengendalian internal atas persediaan barang dagang pada PT. Sinergi Distribusi Utama. Penelitian ini adalah penelitian diskriptif kualitatif, berupa penjabaran sesuai fakta di lapangan dengan pendekatan studi kasus. Pengumpulan data dilakukan dengan wawancara, observasi, dokumentasi, serta studi literatur. Analisis data dilakukan dengan cara menganalisis unsur-unsur pengendalian internal yang dilaksanakan oleh perusahaan, apakah telah sesuai dengan teori yang ada. Pengecekan validitas data dalam penelitian ini melalui triangulasi sumber, metode, dan teori. Hasil penelitian menunjukkan bahwa penerapan pengendalian internal persediaan barang dagang pada PT. Sinergi Distribusi Utama masih kurang efektif, meskipun sistem yang dipakai sudah baik. Hal tersebut dibuktikan dengan masih lemahnya penerapan Standar Operasional Perusahaan (SOP) di perusahaan, yang menyebabkan adanya perangkapan tugas, khususnya pada divisi gudang, kemudian belum adany a petugas khusus stock opname dan audit, serta belum adanya perangkat pengawasan (CCTV) di gudang. Untuk mengatasi masalah tersebut, peneliti memberikan saran kepada perusahaan agar merumuskan kembali SOP, menambahkan karyawan pada divisi gudang, dan juga menambah perangkat pengawasan (CCTV) yang dapat mengawasi setiap kegiatan yang ada di gudang.
SISTEM INFORMASI AKUNTANSI PROSES PRODUKSI PADA USAHA ROTI AR BAKERY Setiawan, Agus sades; Puspita, Erna; Linawati , Linawati
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Penelitian ini bertujuan (1) untuk mengetahui sistem informasi akuntansi proses produksi yang diterapkan pada usaha roti AR Bakery. (2) Untuk mengetahui efektivitas sistem informasi akuntansi proses produksi pada usaha roti AR Bakery. Pendekatan penelitian ini dilan dengan menggunakan pendekatan kualitatif, jenis penelitian yang dilakukan yaitu jenis penelitian deskriptif. Data yang diperoleh dari data primer dan data sekunder. Dalam prosedur pengumpulan data, penelitian ini menggunakan teknik observasi, wawancara, dan dokumentasi. Keabsahan temuan yang digunakan adalah Triangulasi dasar sumber. Hasil penelitian ini mendapatkan bahwa belum ada pembagian setiap masing-masing tugas sehingga terjadi double job. Dokumen dan catatan akuntansi dalam proses produksi yang terdapat pada usaha roti AR Bakery masih lemah, karena dokumen dan catatan akuntansi yang digunakan belum sesuai dengan teori. Dan sistem informasi akuntansi pada usaha roti AR Bakery masih kurang efektif sehingga akan memicu terjadinya kecurangan dan penyalaggunaan kekuasaan dalam perusahaan.
PENERAPAN METODE COST PLUS PRICING DALAM MENENTUKAN HARGA JUAL DAN PENGARUHNYA TERHADAP LABA BERSIH (Studi Kasus Pada Pandai Besi Adi Baja Tembus Nganjuk) Puspasari, Retno; Nurdiwaty, Diah; Puspita, Erna
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

Tujuan penelitian ini adalah untuk mengetahui penerapan metode cost plus pricing dalam menentukan harga jual terhadap laba bersih yang dihasilkan pada pandai besi Adi Baja Tembus Nganjuk tahun 2020. Penelitian menggunakan pendekatan kuantitatif dengan teknik penelitian deskriptif. Subjek penelitian adalah pandai besi Adi Baja Tembus Nganjuk dengan objek penelitian yaitu harga pokok produksi, harga jual, dan laba bersih. Sumber data yang digunakan adalah data primer dan sekunder. Hasil penelitian ini adalah harga jual menurut metode cost plus pricing dengan menambah laba 40% menghasilkan harga jual yang lebih tinggi dibandingkan dengan harga jual menurut perusahaan. Dengan adanya kenaikan harga jual menggunakan metode cost plus pricing, maka laba bersih yang diperoleh perusahaan juga lebih besar.
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