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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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PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG, PERPUTARAN PERSEDIAAN, DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021–2024 Hania Tri Utami; 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.v11i03.59238

Abstract

This study aims to analyze the effect of cash turnover, receivable turnover, inventory turnover, and leverage on profitability in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. This study uses a quantitative approach with purposive sampling technique, resulting in 18 companies as samples with 72 units of analysis. Secondary data were obtained from annual financial reports through the official IDX website. Analysis techniques include classical assumption tests, multiple linear regression analysis, coefficient of determination (R²), t-test, and F-test using IBM SPSS Statistics 25. The results show that partially, cash turnover and leverage have a significant effect on profitability, while receivable turnover and inventory turnover do not have a significant effect. Simultaneously, all independent variables have a significant effect on profitability with a significance value of 0.014 < 0.05. The Adjusted R Square value of 14.0% indicates the ability of the independent variables to explain the variation in profitability.
PENGARUH PROFITABILITAS, AUDIT TENURE, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN SEKTOR KEUANGAN SUB SEKTOR PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2022–2025 Erika Aprilia Rahayu; 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.v11i03.59567

Abstract

This study aims to analyze the effect of profitability, audit tenure, and the size of public accounting firms (KAP) on auditor switching in financial sector companies—specifically the banking sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2022–2025 period. A quantitative approach with a causality design was employed. Secondary data were obtained from annual financial reports published on the IDX official website. The research sample consisted of 44 banking companies selected using purposive sampling, yielding 176 observation units over four years. Data analysis was performed using logistic regression with IBM SPSS Statistics 23. The results indicate that partially, profitability, audit tenure, and KAP size do not significantly influence auditor switching. However, simultaneously, all three variables significantly affect auditor switching (Chi-Square = 44.656; sig. = 0.000). The Nagelkerke R Square value of 0.477 indicates that the three variables explain 47.7% of the variation in auditor switching. These findings imply that auditor switching is a complex phenomenon influenced by a combination of factors simultaneously.
Pengaruh Good Corporate Governance, Leverage, Profitabilitas Terhadap Kepatuhan Pelaporan Keuangan di Perusahaan Industrials Yang Terdaftar di BEI Tahun 2020-2024 Tiara Risa Dwi Chandra; Hestin Sri Widiawati; Erna Puspita
eCo-Buss Vol. 9 No. 1 (2026): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v9i1.3957

Abstract

Riset ini dilatarbelakangi oleh masih rendahnya tingkat kepatuhan perusahaan industrials dalam menyampaikan laporan keuangan di BEI. Penyampaian laporan keuangan sesuai jadwal sangat krusial guna menjaga agar kualitas informasi yang disajikan tetap aktual, relevan, serta mampu menunjang para pengguna dalam mengambil keputusan dengan tepat. Studi ini menelisik dampak tata kelola korporasi (GCG), leverage, dan profitabilitas terhadap kedisiplinan waktu penyampaian laporan keuangan. Objek pengamatan difokuskan pada emiten sektor industrials di Bursa Efek Indonesia sepanjang rentang 2020-2024. Adapun indikator GCG diukur spesifik melalui eksistensi dewan komisaris, komite audit, serta dewan direksi. Dengan menerapkan pendekatan kuantitatif, sampel dipilih menggunakan metode purposive sampling hingga diperoleh 75 data perusahaan yang memenuhi kriteria. Riset ini mengandalkan data sekunder dari Annual Report resmi yang diunduh melalui situs BEI. Adapun analisis data dilakukan dengan regresi logistik dengan alat bantu program SPSS Ver 23. Analisis yang dilakukan menghasilkan kesimpulan bahwa secara parsial dewan komisaris, dewan direksi, dan profitabilitas terbukti memberi dampak terhadap kepatuhan pelaporan laporan keuangan Sebaliknya, komite audit dan leverage tidak terbukti berpengaruh. Selain itu, pengujian secara bersamaan terhadap seluruh variabel independen menunjukkan adanya pengaruh yang bermakna terhadap kepatuhan pelaporan keuangan. Hasil penelitian ini menegaskan pentingnya penguatan praktik tata kelola perusahaan, pemilihan auditor yang sesuai, serta pengelolaan profitabilitas yang baik guna mendorong kepatuhan perusahaan sektor industrials.
Analisis Faktor Kepatuhan Pelaporan Keuangan ISAK 35 Pada GKJW Jemaat Banjarejo Sherly Elvica Natalia Natalia; Sigit Puji Winarko; Erna Puspita
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.344

Abstract

Purpose: This study aims to analyze and describe the influence of the church treasurer understanding of  ISAK 35 on financial reporting compliance at GKJW Banjarejo congregation, examine the support of pastors and church assembly in implementing financial reporting based on ISAK 35, and identify the challenges faced by the church treasurer in its implementation. Method: This qualitative study uses data reduction, data presentation, and conclusion drawing as analysis techniques. The subjects were selected purposively, involving the church treasurer, pastor, and church assembly of GKJW Banjarejo Congregation. Data were collected through interviews, observation, and documentation. Finding: This results of the study indicate that trasurer understanding of ISAK 35 is still limited so that the financial reports prepared do not comply with the accounting standards of nonprofit entities. Support from the pastor and congregation assembly has been provided through supervision, consultation, and administrative assistance, but has not specifically supported the implementation of ISAK 35 due to limited understanding. The findings of this study indicate a lack of knowledge among treasurer regarding ISAK 35. Therefore, it is necessary to improve the competence and understanding of all parties so that church financial reporting can be more in accordance with standards. Novelty: The novelty of this research lies in examining the factors influencing compliance with ISAK 35 financial reporting in church based nonprofit entity, specifically the GKJW Banjarejo Congregation. This research provides a broader perspective by analyzing not only the understanding of the congregation's treasurer, but also the role of support from the pastor and congregation assembly, as well as the obstacles encountered in the process of implementing the standard. This research contributes to understanding the importance of capacity building and collaboration in realizing transparent and standard compliant church financial reporting.
Pengaruh Leverage, Audit Tenure, Komite Audit, dan Financial Distress Terhadap Integritas Laporan Keuangan Perusahaan Sektor Keuangan Dea Ananta; Erna Puspita; Diah Nurdiwaty
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.347

Abstract

Purpose: This study aims to examine the effect of leverage, audit tenure, audit committee, and financial distress on the integrity of financial statements of financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period. Method: This study employed a quantitative approach with a causal associative research design. The data used were secondary data obtained from the annual financial statements of financial sector companies published by the Indonesia Stock Exchange. The research sample consisted of 28 companies selected using a purposive sampling technique. Data were analyzed using multiple linear regression analysis with the assistance of SPSS software. Finding: The results indicate that, partially, leverage and financial distress have a significant effect on the integrity of financial statements, while audit tenure and audit committee have no significant effect on the integrity of financial statements. Simultaneously, leverage, audit tenure, audit committee, and financial distress significantly affect the integrity of financial statements in financial sector companies listed on the Indonesia Stock Exchange during the 2022–2025 period. These findings suggest that a company's capital structure and financial health play important roles in influencing the integrity of the financial statements presented. Novelty: This study offers novelty by focusing on financial sector companies as the research object, considering the unique characteristics of Indonesia’s financial sector, which is highly regulated and exposed to substantial risk. The financial sector was selected because of its significant role in maintaining economic stability and its vulnerability to crises arising from declining public trust. In addition, financial sector companies listed on the Indonesia Stock Exchange have highly complex financial reporting structures, making the integrity of financial information particularly crucial.
Pengaruh Cash Holding, Ukuran Perusahaan dan Kebijakan Dividen Terhadap Income Smoothing Wa Rosmina; Erna Puspita; Hestin Sri Widiawati
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.348

Abstract

Purpose: The purpose of this study is to analyze the effect of cash holding, firm size, and dividend policy on income smoothing practices among food and beverage subsector companies listed on the Indonesia Stock Exchange for the 2022–2025 period. Method: This study employed a causal quantitative approach using secondary data obtained from the annual reports of companies listed on the official website of the Indonesia Stock Exchange. The research sample consisted of 29 companies selected through purposive sampling. Data were analyzed using logistic regression with the assistance of SPSS version 23. Finding: Finding: The results show that cash holding and firm size have no significant effect on income smoothing, whereas dividend policy has a significant positive effect on income smoothing. Novelty: The novelty of this study lies in the selection of the research object, namely food and beverage subsector companies, considering the occurrence of earnings manipulation practices in several companies within this sector. In addition, this study introduces a combination of variables, namely cash holding, firm size, and dividend policy, to examine their effects on income smoothing both partially and simultaneously.
PENGARUH LITERASI KEUANGAN, INKLUSI KEUANGAN, DAN MANAJEMEN KEUANGAN TERHADAP KINERJA KEUANGAN PETANI MITRA JAGUNG KOMERSIAL Mellynda Puspita Puspita; Faisol Faisol; Erna Puspita
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 2 (2026): Agustus 2026
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i2.1115

Abstract

Penelitian ini dilatarbelakangi oleh perbedaan kinerja keuangan yang masih terjadi di antara petani mitra jagung komersial PT BISI International Tbk di wilayah Kediri, Blitar, dan Jombang, meskipun berada dalam pola kemitraan yang sama. Kondisi tersebut mengindikasikan bahwa kinerja keuangan petani tidak hanya ditentukan oleh kemitraan, tetapi juga oleh faktor literasi keuangan, inklusi keuangan, dan manajemen keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, inklusi keuangan, dan manajemen keuangan terhadap kinerja keuangan petani mitra jagung komersial. Penelitian menggunakan pendekatan kuantitatif dengan teknik kausal. Data dikumpulkan melalui kuesioner yang disebarkan kepada 79 petani mitra jagung di wilayah Kediri, Blitar, dan Jombang yang ditentukan menggunakan rumus Slovin dan teknik simple random sampling. Analisis data dilakukan dengan pendekatan Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS) menggunakan SmartPLS 3.0. Hasil penelitian menunjukkan bahwa literasi keuangan dan inklusi keuangan berpengaruh positif dan signifikan terhadap kinerja keuangan, sedangkan manajemen keuangan berpengaruh positif tetapi tidak signifikan terhadap kinerja keuangan petani mitra. Temuan ini memberikan implikasi praktis bahwa penguatan kinerja keuangan usaha tani jagung komersial dapat dilakukan melalui peningkatan pemahaman keuangan serta pemanfaatan layanan keuangan formal secara optimal.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI DAN KREDIT UNTUK MENINGKATKAN PENGENDALIAN INTERNAL PADA PT PUTRA SENTOSA MANDIRI PARE Adelia Diah Puspita; Sigit Puji Winarko; Erna Puspita
ANALISA : JURNAL MANAJEMEN DAN AKUNTANSI Vol 14 No 2 (2026): Agustus 2026
Publisher : Fakultas Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62734/analisa.v14i2.1114

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya sistem informasi akuntansi penjualan tunai dan kredit dalam mendukung pengendalian internal perusahaan. Namun, masih ditemukan ketidaklengkapan dokumen pendukung pada transaksi penjualan di PT Putra Sentosa Mandiri Pare. Permasalahan penelitian ini adalah (1) Bagaimana penerapan sistem informasi akuntansi penjualan tunai dan kredit? (2) Bagaimana penerapan pengendalian internal pada penjualan tunai dan kredit? (3) Apakah sistem informasi akuntansi penjualan tunai dan kredit sudah mendukung pengendalian internal pada PT Putra Sentosa Mandiri Pare? Penelitian ini menggunakan pendekatan kualitatif deskriptif. Data dikumpulkan melalui observasi, dokumentasi, serta wawancara dengan kepala cabang, bagian penjualan/sales dan admin penjualan. Hasil penelitian menunjukkan bahwa (1) Sistem informasi akuntansi penjualan tunai dan kredit telah diterapkan dengan baik melalui fungsi, dokumen, catatan dan prosedur penjualan serta sistem yang sebagian terkomputerisasi. Namun, terdapat ketidaksesuaian karena fungsi kredit dan fungsi penagihan dilakukan oleh leasing serta terdapat dokumen dan catatan yang belum lengkap (2) Pengendalian internal telah diterapkan melalui pembagian tugas, dokumen bernomor urut tercetak, dan pengawasan oleh kepala cabang. Terdapat kelemahan belum adanya pita register kas dan cap “sudah diserahkan” pada faktur penjualan tunai, penetapan harga dan syarat penjualan tidak berada di tangan direktur pemasaran, pencatatan dan pengendalian piutang menjadi tanggung jawab leasing. Kemudian terdapat kendala lamanya persetujuan kredit dari leasing dan keterbatasan persediaan kendaraan. (3) Sistem informasi akuntansi yang diterapkan telah mendukung pengendalian internal perusahaan. Dapat disimpulkan bahwa sistem informasi akuntansi penjualan tunai dan kredit serta pengendalian internal pada PT Putra Sentosa Mandiri Pare masih memerlukan penyempurnaan agar efektif dan sesuai dengan teori (Mulyadi, 2016).
Pengaruh CR, TATO, DER, ROA, dan EPS terhadap Price to Book Value Pada Subsektor Ritel Aldora Rahma Septia; Erna Puspita; Hestin Sri Widiawati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.19040

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), Return on Assets (ROA), dan Earnings per Share (EPS) terhadap Price to Book Value (PBV) pada perusahaan sub sektor ritel yang terdaftar di Bursa Efek Indonesia periode 2021–2025. Penelitian ini dilatarbelakangi oleh pentingnya nilai perusahaan yang tercermin melalui Price to Book Value sebagai indikator penilaian investor terhadap kinerja perusahaan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian kausal. Sampel penelitian ditentukan menggunakan teknik purposive sampling dan diperoleh 12 perusahaan sub sektor ritel. Analisis data dilakukan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial Current Ratio dan Total Assets Turnover tidak berpengaruh signifikan terhadap Price to Book Value, sedangkan Debt to Equity Ratio, Return on Assets, dan Earnings per Share berpengaruh signifikan terhadap Price to Book Value. Secara simultan, CR, TATO, DER, ROA, dan EPS berpengaruh signifikan terhadap Price to Book Value. Temuan ini menunjukkan bahwa profitabilitas, struktur modal, dan kemampuan perusahaan menghasilkan laba per saham menjadi faktor penting dalam meningkatkan nilai perusahaan.
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