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All Journal EL-MUHASABA Pendas : Jurnah Ilmiah Pendidikan Dasar 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) eCo-Buss 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 Jurnal Literasi Akuntansi 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 Analisa: Jurnal Manajemen dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi 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 Engineering Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Physics Social Sciences Other

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The Effect of Leverage, Profitability, and Company Age on Audit Delay in Food and Beverages Subsector Companies Listed on the IDX in 2021-2024 Mirnawati; Erna Puspita; Amin Tohari
Jurnal Aghniya Vol. 8 No. 1 (2025): Islamic Economics and Banking Education
Publisher : Sekolah Tinggi Ilmu Ekonomi Syariah Nahdlatul Ulama Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64565/aghniya.v8i1.11

Abstract

The purpose of this study is to examine how audit delays in food and beverage subsector firms listed on the Indonesia Stock Exchange for the years 2021–2024 are impacted by debt, profitability, and company age. This work uses binary logistic regression analysis in a causal quantitative manner. 44 firms made up the final sample, which was chosen by purposive sampling based on the criteria of businesses that regularly released audited financial statements during the research period. The analysis's findings indicate that audit delay is not significantly impacted by leverage, profitability, or firm age. This study is interesting since it focuses on a particular sector and reveals that internal financial issues are not the primary cause of audit delays. These results emphasize how crucial it is to take into account additional factors, such as auditor caliber, corporate governance, and information technology use, in order to gain a more thorough understanding of audit delays and to encourage future improvements to audit procedures.a
ANALISIS RASIO KEUANGAN PEMERINTAH DAERAH KABUPATEN NGANJUK PERIODE 2018-2023 Athaya Julie Kuswanto; Amin Tohari; Erna Puspita
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/95ca8068

Abstract

Penelitian ini dilatarbelakangi oleh terjadinya defisit, yang menjadikan pengeluaran daerah melebihi pemasukan daerah. Pada masa otonomi ini, pemerintah daerah diberi tanggung jawab oleh pemerintah pusat untuk mengelola keuangan daerah secara mandiri sesuai dengan ketentuan hukum yang berlaku. Fokus utama dari penelitian ini adalah bagaimana performa keuangan Pemerintah Kabupaten Nganjuk dapat dievaluasi melalui analisis rasio keuangan. Tujuan dari penelitian ini adalah untuk mengevaluasi performa keuangan Pemerintah Kabupaten Nganjuk sepanjang periode 2018-2023 dengan melakukan analisis menggunakan rasio kemandirian, rasio efektivitas, rasio pertumbuhan pendapatan asli daerah, dan rasio keserasian. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan jenis penelitian deskriptif. Subjek dalam studi ini adalah Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Nganjuk, sementara objek yang dianalisis adalah Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah Pemerintah Kabupaten Nganjuk untuk periode 2018-2023. Penelitian ini memanfaatkan data sekunder yang dikumpulkan melalui teknik dokumentasi dan wawancara. Hasil dari penelitian ini menunjukkan bahwa (1) kinerja keuangan Pemerintah Kabupaten Nganjuk berdasarkan rasio kemandirian dinilai sangat rendah dengan pola hubungan yang bersifat instruktif. (2) Kinerja keuangan Pemerintah Kabupaten Nganjuk berdasarkan rasio efektivitas dinyatakan sangat efektif. (3) Kinerja keuangan Pemerintah Kabupaten Nganjuk berdasarkan rasio pertumbuhan pendapatan asli daerah juga dinyatakan sangat rendah. (4) Kinerja keuangan Pemerintah Kabupaten Nganjuk berdasarkan rasio keserasian dinyatakan kurang serasi, karena lebih mengutamakan pengeluaran operasional dibandingkan dengan pengeluaran modal.
Pengaruh Transparansi, Akuntabilitas, dan Partisipasi Masyarakat terhadap Pengelolaan Alokasi Dana Desa di Desa Jetis Kecamatan Pace Kabupaten Nganjuk Bunga Berlian Noerma Putri; Erna Puspita; Sugeng
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 1 (2026): February : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v4i1.1076

Abstract

Riset ini diarahkan untuk mengkaji sejauh mana transparansi, akuntabilitas, dan keterlibatan masyarakat memengaruhi pengelolaan alokasi dana desa di Desa Jetis, Kecamatan Pace, Kabupaten Nganjuk. Kajian ini menggunakan pendekatan kuantitatif dengan rancangan deskriptif yang didukung oleh pengumpulan data melalui kuesioner berskala Likert serta dianalisis menggunakan regresi linear berganda. Subjek riset melibatkan 50 responden yang merepresentasikan unsur aparatur desa, tokoh masyarakat, dan warga setempat. Temuan analisis memperlihatkan bahwasanya secara individual transparansi, akuntabilitas, dan partisipasi masyarakat memberikan pengaruh yang signifikan terhadap pengelolaan dana desa. Secara bersama sama, ketiga variabel tersebut mampu menjelaskan senilai 42,2% variasi dalam pengelolaan alokasi dana desa, sementara proporsi lainnya dipengaruhi oleh faktor faktor lain di luar cakupan model riset. Temuan ini menegaskan bahwasanya penerapan prinsip keterbukaan, pertanggungjawaban, dan pelibatan masyarakat merupakan prasyarat penting bagi terwujudnya tata kelola dana desa yang efektif, akuntabel, dan inklusif. Dari sisi praktis, temuan riset ini merekomendasikan pemerintah desa untuk mengoptimalkan transparansi, memperkuat akuntabilitas aparatur, serta mendorong partisipasi aktif masyarakat. Secara konseptual, riset ini memperkokoh relevansi teori keagenan dan stewardship dalam kerangka good governance sekaligus membuka peluang bagi riset lanjutan dengan memasukkan variabel lain seperti pengawasan internal, kapasitas sumber daya manusia, dan budaya organisasi.
Pengaruh EPS, BOPO, ROA Terhadap Harga Saham Sektor Perbankan Ardha Dewa Bagaskara; Erna Puspita; Sigit Puji Winarko
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.330

Abstract

Purpose: This research is designed to investigate how Earning Per Share (EPS), Operating Expenses to Operating Income (BOPO), and Return on Assets (ROA) dictate equity values across banking firms between 2023 and 2025.. Method: Employing a quantitative approach, this investigation utilizes multiple linear regression to evaluate the data. The target population encompasses publicly traded banks registered on the Indonesia Stock Exchange (IDX) throughout the 2023–2025 timeframe. Under a purposive sampling technique with specific predetermined requirements, a final dataset of 99 observations was successfully established for further evaluation.. Finding: The empirical evidence demonstrates that both Earning Per Share (EPS) and Operating Expenses to Operating Income (BOPO) exert a notable impact on equity pricing. Consequently, maximizing EPS while maintaining efficient BOPO levels tends to stimulate higher market prices. On the contrary, Return on Assets (ROA) exhibits no meaningful influence over share prices, indicating that asset-based profitability yields minimal consideration during investment appraisals within this framework.. Novelty: The distinctiveness of this inquiry centers on exploring the banking sector amidst the 2024 equity market fluctuations, leveraging a newly extended dataset running through 2025. This approach offers fresh insights into evolving investor sentiment and shifting market pricing dynamics within Indonesia's financial landscape.
Pengaruh Kepemilikan Saham, Pertumbuhan Perusahaan, dan Struktur Modal terhadap Financial Distress PT. Sritex 2017–2024 Salma Safina; Erna Puspita; Diah Nurdiwaty
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.339

Abstract

Purpose: This study aims to examine the effect of share ownership structure, firm growth, and capital structure on the potential for financial distress at PT Sritex during the 2017–2024 period. Method: This study used secondary data and adopted a quantitative approach. The research object was PT Sritex during the 2017–2024 period. The data were obtained from the company's published financial statements and processed into 31 observations for analysis. Analysis was performed using multiple linear regression using IMB SPSS software. Finding: The findings reveal that share ownership structure and firm growth do not significantly influence the potential for financial distress when examined individually. In contrast, capital structure has a significant influence on the potential for financial distress. Furthermore, the results show that share ownership structure, firm growth, and capital structure jointly have a significant effect on the potential for financial distress at PT Sritex during the 2018–2024 period. Novelty: This study contributes to the existing literature by focusing exclusively on PT Sritex during the 2017–2024 period. Unlike most previous studies that employ cross-sectional data from multiple companies, this research adopts a single-company approach, allowing for a more comprehensive analysis of how share ownership structure, firm growth, and capital structure influence financial distress.
Pengaruh Likuiditas, Profitabilitas, Leverage, dan Market Ratio terhadap Dividend Payout Ratio pada Perusahaan Manufaktur Erna Puspita
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 12 No 1 (2017)
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v12i1.2017.pp17 - 35

Abstract

Dividend policy is concerned with financial policies regarding what amount cash dividend paid to shareholders and re-invested as retained earnings. The recent research aimed to test empirically various factors is considered to affect dividend policy. The independent variables in his research included Current Ratio (CR), Return on Equity (ROE), Debt to Equity Ratio (DER), and Earning Per Share (EPS). Meanwhile, the dependent variable was Dividend Payout Ratio (DPR). Quantitative research was used as the research design and the data was secondary data. Furthermore, purposive sampling was selected to get the sample. The result was 14 companies that pay dividend continuously during this research conducted on 2012 - 2014 were selected as the sample of this research. Multiple linier regression was used to analyze the data. The results showed that ROE and EPS has a contribution to the DPR, and then CR and DER has no contribution to the DPR.
HUBUNGAN AKUNTABILITAS, TRANSPARANSI, DAN KOMPETENSI SUMBER DAYA MANUSIA DENGAN KUALITAS LAPORAN KEUANGAN UMKM DI KECAMATAN PRAMBON KABUPATEN NGANJUK TAHUN 2024 Sintya Gadis Sherly; Hestin Sri Widiawati; Erna Puspita
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Processed
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.56266

Abstract

This study was motivated by the relatively low quality of financial statements among some Micro, Small, and Medium Enterprises (MSMEs), which is attributed to the suboptimal implementation of accountability, transparency, and human resource competence in business financial management. This study aims to analyze the effects of accountability, transparency, and human resource competence on the quality of MSME financial statements in Prambon District, Nganjuk Regency, in 2024. A quantitative approach with a survey method was employed in this research. The population consisted of 1,194 active MSMEs in Prambon District. The sample was determined using a simple random sampling technique and the Slovin formula with a 10% margin of error, resulting in 92 respondents. Data were collected through questionnaires using a Likert scale and analyzed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination (R²), t-tests, and F-tests with the assistance of SPSS software. The results indicate that accountability and transparency have a positive and significant effect on the quality of MSME financial statements, while human resource competence has a positive but insignificant effect. Simultaneously, accountability, transparency, and human resource competence significantly affect the quality of MSME financial statements. The Adjusted R Square value of 0.688 indicates that 68.8% of the variation in financial statement quality can be explained by these three variables, while the remaining 31.2% is influenced by other factors outside the scope of this study.
PENGARUH SOLVABILITAS, ARUS KAS OPERASI, ARUS KAS INVESTASI DAN ARUS KAS PENDANAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR KEUANGAN SUB SEKTOR FINANCING SERVICE YANG TERDAFTAR DI BEI PERIODE 2021-2025 Rishma Adin Alfina; Hestin Sri Widiawati; Erna Puspita
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59209

Abstract

This study was motivated by the phenomenon of declining financial performance among companies in the financial sector, specifically the financing service sub-sector, as indicated by decreasing net income, increasing liabilities, and declining corporate cash balances. These conditions suggest problems in the management of solvency and cash flows, which may affect the companies' ability to generate profits. This study aims to analyze the effect of solvency, operating cash flow, investing cash flow, and financing cash flow on the financial performance of financing service companies listed on the Indonesia Stock Exchange during the 2021–2025 period.This study employed a quantitative approach using secondary data obtained from the companies' annual financial statements published by the Indonesia Stock Exchange. The sample consisted of 11 companies selected through purposive sampling, resulting in a total of 55 observations. The data were analyzed using classical assumption tests, multiple linear regression analysis, the coefficient of determination (R²), partial significance tests (t-test), and simultaneous significance tests (F-test), with the assistance of IBM SPSS software.The results indicate that solvency has a significant effect on financial performance, whereas operating cash flow, investing cash flow, and financing cash flow do not have a significant effect on financial performance. Furthermore, the simultaneous test reveals that solvency, operating cash flow, investing cash flow, and financing cash flow collectively do not have a significant effect on the financial performance of financing service companies listed on the Indonesia Stock Exchange during the 2021–2025 period.
PENGARUH DIGITALISASI UMKM, LITERASI KEUANGAN, DAN TEKNOLOGI FINANSIAL TERHADAP KUALITAS LAPORAN KEUANGAN UMKM SEKTOR MAKANAN & MINUMAN KOTA KEDIRI Dina Ayu Setianingrum; Mar’atus Solikah; Erna Puspita
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Processed
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59212

Abstract

This study is motivated by the rapid development of digital technology and the increasing importance of financial management capabilities among Micro, Small, and Medium Enterprises (MSMEs) in producing high-quality financial statements. MSME digitalization, financial literacy, and financial technology are considered essential factors in enhancing the effectiveness of financial management and improving the quality of financial reporting. This study aims to examine the effect of MSME digitalization, financial literacy, and financial technology on the quality of financial statements of food and beverage MSMEs in Kediri City, both partially and simultaneously. This research employed a quantitative approach using a causal research design. The population consisted of food and beverage MSME owners in Kediri City, with a sample of 71 respondents selected through a simple random sampling technique. Data were collected using questionnaires and analyzed through multiple linear regression with the assistance of SPSS software. The data analysis included validity testing, reliability testing, classical assumption tests, multiple linear regression analysis, partial hypothesis testing (t-test), simultaneous hypothesis testing (F-test), and the coefficient of determination (R²). The findings indicate that, partially, MSME digitalization and financial technology do not have a significant effect on the quality of financial statements, whereas financial literacy has a significant positive effect on the quality of financial statements. Simultaneously, MSME digitalization, financial literacy, and financial technology significantly influence the quality of financial statements of food and beverage MSMEs in Kediri City. These findings suggest that improving financial literacy is a key factor in supporting the preparation of higher-quality financial statements among MSMEs.
PENGARUH SUSTAINABILITY REPORTING, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2025 Ririn Fatmawati; Hestin Sri Widiawati; Erna Puspita
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Processed
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59216

Abstract

Firm value is an important indicator that reflects a company's success in enhancing shareholder wealth and attracting investors. This study aims to examine the effect of sustainability reporting, firm size, and leverage on firm value in transportation sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. This study employed a quantitative approach using a purposive sampling technique. Data were obtained from the companies' annual reports and sustainability reports and were analyzed using classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results show that sustainability reporting has no significant effect on firm value. Firm size has a significant effect on firm value, while leverage also has a significant effect on firm value. Simultaneously, sustainability reporting, firm size, and leverage have a significant effect on firm value. Therefore, leverage is the most dominant variable affecting firm value, whereas sustainability reporting has not been able to influence firm value in transportation sector companies listed on the Indonesia Stock Exchange during the 2022–2025 period.
Co-Authors Acha Bella Firdayanti Adelia Diah Puspita Ainun Fadhila Al Faruq, Mohammad Tawakal Aldora Rahma Septia Amalia Renata Anggraeni Amin Tohari Andy Kurniawan Andy Kurniawan Andy Kurniawan, Andy Anneke Shierly Frycillia Widodo Ardha Dewa Bagaskara Athaya Julie Kuswanto Badrus Zaman Badrus Zaman Badrus Zaman Betari, Dinda Dwi Putri Bitasari, Irna Budhi Utami Bunga Berlian Noerma Putri Bunga Berlian Noerma Putri Dea Ananta Devika Putri Lestari Devita Dwi Nur Insani Dewi Hayu Nafi’ah Diah Nurdiwaty Dian Kusumaningtyas, Dian Dina Ayu Setianingrum Dyah Ayu Paramitha Erika Aprilia Rahayu Erma Tria Oktaviani Evita Noviani Evy Nulandari Fa'ida, Maf'ulatul Faisol Faisol Faisol Faisol Faisol Fastami’ Lima Yukha Fine Ferda Sella Putri Hania Tri Utami 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 Mellynda Puspita Puspita Miftahul Huda Mirnawati 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 Rani, Shintya Mellinia Resa Putri Ningtias Ririn Fatmawati Rishma Adin Alfina Riska Putri Rosita Diyah Ramadhani Rosmina, WA Rosydah, Amelia Azza Salma Safina Sari, Dita Natalia Septian Dwi Arinda Setiawan, Agus sades Shagti, Ruhita Sherly Elvica Natalia Natalia SIGIT PUJI WINARKO Sintya Gadis Sherly Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sri Widiawati, Hestin Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Therisia, Reficensa Tiara Risa Dwi Chandra Totok Triana Oktavia Oktavia Putri Wa Rosmina Widiawati, Hestin Sri Wijayanti, Mella Yenny Meilina Soesilowati Zulistiani, Zulistiani