Article Per Year (5 Year)
p-Index From 2020 - 2025
1.978
P-Index
This Author published in this journals
All Journal Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan BUDGETING : Journal of Business, Management and Accounting Journal of Economics and Business UBS Rambideun : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Trisakti Innovative: Journal Of Social Science Research Pena Dimas: Jurnal Pengabdian Masyarakat
Puspitasari, Windhy
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
Pengaruh Siklus Hidup Perusahaan, Board Size, Sales Growth, Dividend Payment dan Research and Development Expenditure terhadap Cash Holding Hidayah, Choirunina; Puspitasari, Windhy
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.9244

Abstract

This research aims to analyze the influence of the company's life cycle, board size, sales growth, dividend payment, and research and development expenditure on cash holding. The data used in this study are secondary data sourced from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. The research sample was selected using purposive sampling, resulting in 25 companies as samples. The data analysis method used for hypothesis testing is multiple linear regression using SPSS software. The research results indicate that the Company's Life Cycle has a positive influence on Cash Holding, while Board Size, Sales Growth, Dividend Payment, and Research and Development Expenditure have a negative influence on Cash Holding. This research is expected to be considered by management and investors to pay attention to the company's life cycle, board size, sales growth, dividend payment, and research and development in order to maintain cash holding stability and minimize losses. Keywords: Board Size, Cash Holding, Company Life Cycle, Dividend Payment, Research And Development Expenditure, Sales Growth.
Pengaruh Women on Board of Commisioner, Women on Board of Director, Sales Growth dan Board Size, terhadap Financial Distress Ohandi, Jenifer Fitriani; Puspitasari, Windhy
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.9259

Abstract

This research aims to determine the condition of financial distress and how women on the Board of Commissioners, Women on the Board of Directors, Sales Growth and Board Size influence financial distress using the Altman Z-Score analysis model. The population studied came from the LQ45 company listed on the Indonesia Stock Exchange (BEI) in the 2018-2022 period and samples were taken using a purposive sampling method so that the total number of data studied was 92 samples. This data is taken from the company's financial reports and annual reports which are availableon the BEl website or each company's website. There were several tests carried out inthis research. namely the normality test. classical assumption deviation test, and hypothesis testing. The results of this test show that Women on the Board of Commissioners have no effect on Financial Distress, then Women on the Board of Directors have a positive effect on Financial Distress, while Sales Growth has no effect on Financial Distress and Board Size has a positive effect on Financial Distress. Keywords: Financial Distress, Sales Growth dan Board Size, Women on Board of Commissioner, Women on Board of Director.
PENGARUH KINERJA LINGKUNGAN, BIAYA LINGKUNGAN, KEPEMILIKAN SAHAM PUBLIK, GREEN ACCOUNTING, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN ., Rima Sekar Ayu Cahyani; Puspitasari, Windhy
Jurnal Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i2.17846

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Kinerja Lingkungan, Biaya Lingkungan, Kepemilikan Saham Publik, Green Accounting, dan Struktur Modal terhadap Kinerja Keuangan. Populasi dalam penelitian ini adalah perusahaan Industri Dasar dan Kimia, Aneka Industri, Industri Barang Konsumsi yang terdaftar dalam Bursa Efek Indonesia (BEI) periode 2017-2021. Metode yang digunakan dalam pemilihan sampel dalam penelitian ini adalah purposive sampling. Berdasarkan kriteria yang sudah ditentukan, dalam penelitian ini didapatkan total sampel unbalanced sebanyak 246. Dalam penelitian ini menggunakan Teknik analisis regresi linear berganda. Hasil analisis menunjukkan bahwa secara parsial (1) Kinerja Lingkungan dan Kepemilikan Saham Publik berpengaruh positif terhadap Kinerja Keuangan, (2) Biaya Lingkungan, Green Accounting, dan Struktur Modal tidak berpengaruh terhadap Kinerja Keuangan. This study aims to examine the effect of Environmental Performance, Environmental Costs, Public Share Ownership,Green Accounting, and Capital Structure on Financial Performance. The population in this study are Basic Industry and Chemical, Miscellaneous Industry, Consumer Goods Industry companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The method used in selecting the sample in this study ispurposive sampling. Based on predetermined criteria, in this study the total sample was obtainedunbalanced as many as 246. In this study using multiple linear regression analysis techniques. The results of the analysis show that partially (1) Environmental Performance and Public Share Ownership has a positive effect on Financial Performance, (2) Environmental Cost, Green Accounting, and Capital Structure have no effect on Financial Performance.
Optimization of Digital Business Communication for MSMEs: Strategies to Build Brand and Customer Loyalty Lunarindiah, Gatri; Rahayu, Fatik; Sumiyarti, Sumiyarti; Puspitasari, Windhy; Ramadhanti, Mutiara
Pena Dimas: Jurnal Pengabdian Masyarakat Vol 4, No 1 (2025): Pena Dimas: Jurnal Pengabdian Masyarakat
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/penadimas.v4i1.29499

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are crucial contributors to Indonesia’s economy but continue to face barriers in adopting digital transformation, particularly in business communication, branding, and customer relationship management. Many MSME owners lack sufficient digital knowledge and confidence to implement effective online strategies, resulting in limited market visibility and customer engagement. To address these challenges, a community empowerment initiative was conducted with the primary goal of enhancing entrepreneurs’ digital competence and strengthening their ability to build brand identity and customer loyalty. The program applied the Participatory Action Research (PAR) approach, emphasizing collaborative involvement across stages of needs assessment, training, mentoring, and evaluation. Twenty MSME participants from the culinary, fashion, service, and household product sectors actively took part.  The results indicated significant improvements in understanding digital communication, developing creative content, and integrating social media into business strategies. Participants also demonstrated stronger collaboration, initiative, and confidence in digital marketing practices. These outcomes highlight the importance of hands-on, collaborative learning in bridging the digital literacy gap and fostering innovation among MSMEs. By improving their digital capabilities, MSMEs are better positioned to sustain growth, expand market reach, and contribute to a more inclusive digital economy. The initiative supports the United Nations Sustainable Development Goals (SDGs), particularly SDG 4 (Quality Education) through continuous learning and skills development, SDG 8 (Decent Work and Economic Growth) through entrepreneurship empowerment, and SDG 9 (Industry, Innovation, and Infrastructure) by promoting innovation and sustainable digital transformation.
Pengaruh Pengungkapan Emisi Karbon, Kinerja Lingkungan, Eco-Efficiency, Dan Green Innovation Terhadap Nilai Perusahaan Dianti, Audri Chika; Puspitasari, Windhy
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.8780

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis data empiris mengenai dampak pengungkapan emisi karbon, kinerja lingkungan, eko-efisiensi, dan inovasi hijau terhadap nilai suatu perusahaan. Studi ini mencakup perusahaan-perusahaan sektor energi yang terdaftar dan terlibat aktif dalam program penilaian peringkat kinerja lingkungan (PROPER) yang dikelola oleh Kementerian Lingkungan Hidup pada tahun 2017 hingga 2022. Studi ini menggunakan purposive sampling, yang melibatkan pemilihan kelompok tertentu yang terdiri dari 18 perusahaan dan mengumpulkan 84 sampel observasi. Data diperoleh dari situs resmi Bursa Efek Indonesia dan situs perusahaan terkait. Teknik analisis data menggunakan regresi linier data panel. Hasil penelitian menunjukkan bahwa pengungkapan emisi karbon tidak berpengaruh terhadap nilai perusahaan, sedangkan kinerja lingkungan perusahaan berdampak buruk terhadap nilai perusahaan. Penggunaan teknik eko-efisiensi dan integrasi inovasi ramah lingkungan secara bersamaan mempunyai dampak besar dan menguntungkan terhadap nilai perusahaan secara keseluruhan.
OPTIMALKAN PENGELOLAAN KEUANGAN: PELATIHAN EFEKTIF REKONSILIASI BANK DAN KAS UNTUK GURU Ayu Aulia Oktaviani; Herawaty, Vinola; Daeli, Florus; Puspitasari, Windhy; Sitinjak, Gold Naro
RAMBIDEUN : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2024): Rambideun: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Al Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51179/pkm.v7i2.2587

Abstract

Good financial management is very important for the smooth operations of educational institutions. Teachers as fund managers play an important role in ensuring transparency and accountability of school finances, especially bank and cash reconciliation practices. However, many teachers do not yet have an understanding of this procedure, resulting in discrepancies in school financial management. This activity aimed to provide training to the teachers on how to carry out bank and cash reconciliation effectively. The method of implementing activities was in the form of counseling and training delivered by a team of lecturers from the Faculty of Economics and Business, Trisakti University. The training material covered skills, knowledge and work attitudes in managing cash fund documents and bank reconciliation. The training was held in December 2023 at the Trisakti University Campus, attended by 22 teachers in West Jakarta. The community service activity results showed that five participants who took the competency test demonstrated their competence and confirmed the effectiveness of training methods involving interactive discussions, practical demonstrations and the use of technology. Thus, it is effective in increasing teachers' understanding and skills in managing school finances in a transparent and accountable manner. These results indicate the need to expand the scope of training to more teachers and the importance of collaborative approaches and the use of technology to develop capacity in the field of education.        
Implementasi Sistem Manajemen Akuntansi dalam Pengambilan Keputusan Nurmala Dewi, Risa; Puspitasari, Windhy
Journal of Economics and Business UBS Vol. 12 No. 6 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v2i6.673

Abstract

Sistem informasi manajemen merupakan hal terpenting dalam suatu perusahaan. Sistem informasi manajemen ini dapat dijadikan sebagai dasar pengambilan keputusan. Sistem informasi akuntansi dibagi menjadi dua yakni untuk pihak internal dan pihak eksternal. Pada sistem informasi akuntansi internal disebut dengan sistem manajemen akuntansi yang berisi berbagai informasi dan nantinya berperan membantu seorang manajer dalam pengambilan keputusan. Penelitian ini bertujuan untuk mengetahui implementasi sistem manajemen akuntansi dalam pengambilan keputusan. Penelitian ini menggunakan metode deskriptif untuk menganalisis, menggambarkan dan meringkas berbagai kondisi, dan situasi dari berbagai data yang dikumpulkan dari hasil pengamatan mengenai masalah yang diteliti pada saat penelitian berlangsung. Sedangkan, pendekatan yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan triangulasi (gabungan). Berdasarkan hasil penelitian menunjukkan bahwa implementasi sistem manajemen akuntansi untuk pengambilan keputusan dalam organisasi sangat penting karena sistem tersebut menyediakan informasi yang diperlukan oleh manajemen untuk perencanaan, pengendalian, evaluasi, dan pengambilan keputusan. Informasi akuntansi manajemen membantu manajemen dalam menghitung biaya, mengevaluasi kinerja, mengidentifikasi peluang perbaikan, dan memilih strategi yang paling masuk akal untuk pertumbuhan dan kelangsungan hidup perusahaan. Sistem informasi akuntansi manajemen juga membantu dalam menganalisis kondisi keuangan perusahaan, menyediakan informasi untuk keperluan pajak, dan mendukung fungsi-fungsi manajerial lainnya seperti produksi, pemasaran, manajemen sumber daya manusia, dan perencanaan strategis. Dengan adanya sistem informasi akuntansi yang baik, organisasi dapat mengevaluasi kinerja, memprediksi masa depan, dan mengambil keputusan yang tepat untuk mencapai tujuan mereka.
Analisis Pengaruh Implementasi Sistem Manajemen Akuntansi Berkelanjutan Terhadap Kinerja SDM Puspitasari, Windhy; Nurmala Dewi, Risa
Journal of Economics and Business UBS Vol. 12 No. 6 (2023): Special Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v2i6.685

Abstract

Sistem akuntansi berkelanjutan digunakan untuk mengukur dan melaporkan kinerja keuangan dan non-keuangan perusahaan dengan cara yang lebih holistik, yang mencerminkan dampak yang dihasilkan pada masyarakat, lingkungan, dan karyawan serta mencakup pertimbangan ekonomi, sosial, dan lingkungan dalam sebuah organisasi. Selain itu, ada SDM yang memiliki peran penting dalam organisasi sehingga perlunya penelitian mengenai kaitan antara sistem manajemen akuntansi berkelanjutan dengan kinerja SDM. Penelitian ini bertujuan untuk menganalisis pengaruh implementasi sistem manajemen akuntansi berkelanjutan terhadap kinerja SDM. Penelitian ini menggunakan metode deskriptif yang digunakan untuk menganalisis, menggambarkan dan meringkas berbagai kondisi, dan situasi dari berbagai data yang dikumpulkan dari hasil pengamatan mengenai masalah yang diteliti pada saat penelitian berlangsung. Sedangkan, pendekatan yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan triangulasi (gabungan). Berdasarkan hasil penelitian menunjukkan bahwa praktik akuntansi berkelanjutan membantu organisasi untuk mempertimbangkan dampak ekonomi, lingkungan, dan sosial dari keputusan bisnis, yang pada gilirannya dapat menciptakan karyawan yang lebih berkomitmen, termotivasi, dan berkinerja tinggi. Dengan demikian, dapat disimpulkan bahwa dengan implementasi manajemen berkelanjutan yang baik berpengaruh terhadap kinerja SDM dan mendorong keberlanjutan organisasi secara keseluruhan.
Pengaruh Pengangguran, Inflasi, Investasi Asing Langsung, Impor dan Kemiskinan Terhadap Indeks Pembangunan Manusia (IPM) di Indonesia Tahun 1990-2022 Rosintan S, Lydia; Entaresmen, R Ajeng; Puspitasari, Windhy; Dizar, Shafrani; Nurfitri, Arina; Mailadani, Diah Ayu
Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan Vol 25, No 2 (2025)
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ekonomikawan.v25i2.22944

Abstract

The study aims to investigate the impact of the Human Development Index in Indonesia from 1990 to 2022 on inflation, unemployment, foreign direct investment, imports, and poverty. An Autoregressive Distributed Lag (ARDL) model is used for the analysis of annual data from 1990–2022 obtained from the United Nations Development Programme and the World Bank (2024). The study's results show that the unemployment variable has a significant negative effect on Indonesia's Human Development Index (HDI) in the short term, but is not significant in the long term. The inflation variable has a significant negative impact on Indonesia's HDI in both the short and long term. Foreign direct investment has a positive and significant effect on Indonesia's HDI in the short term.
Co-Authors ., Rima Sekar Ayu Cahyani Ahyani, Rahmelia Ayu Aulia Oktaviani Daeli, Florus Deliza Henny Dewi Larasati, Dewi Dianti, Audri Chika Entaresmen, R Ajeng Fatik Rahayu Gatri Lunarindiah Hidayah, Choirunina Mailadani, Diah Ayu Muhammad Nuryatno Amin, Muhammad Nuryatno muhammad rizky, muhammad Nurfitri, Arina Ohandi, Jenifer Fitriani Ramadhanti, Mutiara Risa Nurmala Dewi Rosintan S, Lydia Shafrani Dizar Sitinjak, Gold Naro Sumiyarti Sumiyarti, Sumiyarti Vinola Herawaty Wati, Centhya