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Pengaruh Opini Audit, Komite Audit, dan Financial Distress terhadap Audit Delay dengan Variabel Moderasi Anggraini, Livia; Praptiningsih, Praptiningsih
Accounting Student Research Journal Vol 1 No 1 (2022): ASRJ - September 2022
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v1i1.4757

Abstract

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh opini audit, komite audit, dan financial distress terhadap audit delay dengan reputasi kantor akuntan publik sebagai variabel moderasi. Penelitian ini menggunakan data laporan keuangan tahunan sektor barang konsumen non-primer yang terdaftar di Bursa Efek Indonesia. Pemilihan kriteria sampel dilakukan dengan teknik purposive sampling dengan kriteria yang telah ditentukan dan diperoleh data berjumlah 201 sampel dari 67 perusahaan. Pengujian hipotesis dalam penelitian ini menggunakan Moderated Regression Analysis (MRA) dengan SPSS 26 dan tingkat signifikansi sebesar 5%. Hasil dari pengujian diperoleh (1) opini audit dan financial distress berpengaruh negatif terhadap audit delay, (2) komite audit secara signifikan tidak berpengaruh terhadap audit delay, (3) reputasi KAP tidak mampu memoderasi pengaruh opini audit dan komite audit terhadap audit delay, (4) Reputasi KAP mampu memoderasi pengaruh financial distress terhadap audit delay.
Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Pengguna, dan Kinerja Sistem Informasi Akuntansi terhadap Kualitas Informasi Akuntansi Mantika, Rika Aprilia; Praptiningsih, Praptiningsih
Accounting Student Research Journal Vol 2 No 2 (2023): ASRJ - September 2023
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v2i2.6237

Abstract

Penelitian ini merupakan penelitian kuantitatif yang memiliki tujuan untuk mengetahui pengaruh antara pemanfaatan teknologi informasi, kompetensi pengguna, dan kinerja sistem informasi akuntansi terhadap kualitas informasi akuntansi. Populasi dalam penelitian kuantitatif ini ialah pelaku UMKM yang berada di wilayah DKI Jakarta. Sampel penelitian berjumlah 135 responden yang diambil dengan menggunakan metode accidental sampling. Penelitian ini menggunakan teknis analisis data Structural Equation Modeling (SEM) dengan aplikasi SmartPLS. Hasil dari penelitian yang diperoleh yaitu pemanfaatan teknologi informasi tidak berpengaruh signifikan terhadap kualitas informasi akuntansi, kompetensi pengguna dan kinerja sistem informasi akuntansi berpengaruh signifikan terhadap kualitas informasi. Penelitian ini dapat menjadi fokus bagi UMKM untuk dapat menggunakan teknologi informasi dalam menghasilkan informasi akuntansi yang berkualitas.
Pengaruh Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan Nadia Ulfa Rahayu; Praptiningsih, Praptiningsih
Accounting Student Research Journal Vol 3 No 1 (2024): ASRJ - Maret 2024
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v3i1.6241

Abstract

Penelitian ini dilakukan guna menguji serta membuktikan pengaruh corporate social responsibility (CSR) dan good corporate governance (GCG) terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel moderasi. Penelitian ini berfokus kepada perusahaan sektor energi dan bahan baku pada tahun 2019-2021. Sampel pada pennelitian yakni sebanyak 57 sampel data yang dipilih dengan metode purposive sampling. Penelitian ini termasuk jenis kuantitatif-sekunder. Random Effect Model (REM) dengan regresi data panel digunakan dalam penelitian ini menggunakan STATA13 M P (64-bit). Tingkat signifikansi yang digunakan sebesar 5%. Hasil penelitian didapatkan bahwa: 1) corporate social responsibility (CSR) berpengaruh signifikan terhadap nilai perusahaan; 2) komite audit tidak berpengaruh signifikan terhadap nilai perusahaan; 3) dewan komisaris independen berpengaruh signifikan terhadap nilai perusahaan; 4) ukuran perusahaan memoderasi pengaruh corporate social responsibility terhadap nilai perusahaan; 5)ukuran perusahaan tidak memoderasi pengaruh komite audit terhadap nilai perusahaan; 6) ukuran perusahaan tidak mempengaruhi dewan komisaris independen terhadap nilai perusahaan.
Determinasi Integritas Laporan Keuangan Baihaqi, Muhammad Azhar; Praptiningsih, Praptiningsih
Accounting Student Research Journal Vol 3 No 2 (2024): ASRJ - September 2024
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62108/asrj.v3i2.7620

Abstract

Financial Statements are a form of corporate management responsibility aimed to stakeholders. The presentation of financial reports must be carried out accurately and free from misstatements in the preparation process. In other words, financial statements must have quality or integrity in its composition. The aim of this research is to determine the influence of company size, financial distress, independent commissioners, and public accounting firm size on the integrity of financial statements in infrastructure sector companies with profitability as a control variable. This research is quantitative research using secondary data from audited financial statements and company annual reports. Based on the results of the tests, it is concluded that 1) company size has no effect on the integrity of financial statements; 2) financial distress has no effect on the integrity of financial statements; 3) independent commissioners have a positive influence on the integrity of financial statements; 4) public accounting firm siz has a positive effect on the integrity of financial statements.
Peningkatan literasi keuangan untuk murid dan wali murid di sekolah alternatif anak jalanan: Pencegahan penipuan dan pengelolaan keuangan sederhana Setiawan, Andi; Praptiningsih, Praptiningsih; Fathurrahman, Nabila Aisha; Aguinaldo, Aguinaldo; Hussein, Jagad Satrio; Assyaeid, Fahmi Adnan; Silitonga, Natasya Juliarta; Hanifah, Hadijah; Indarti, Desty; Oktavia, Reza; Gikamaesta, Titha Aulia; Soap, Silva Fahsya Abdulrachman; Daryatinnisa, Nisrina; Firhan, Cygan Achmad; Mardhianindro, Berry
Pengmasku Vol 4 No 2 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v4i2.1193

Abstract

Program S1AK BERAKS1 2024, yang diadakan oleh Himpunan Mahasiswa S1 Akuntansi Universitas Pembangunan Nasional "Veteran" Jakarta, merupakan sebuah inisiatif yang bertujuan untuk memberdayakan anak-anak melalui pendidikan dan meningkatkan literasi keuangan di kalangan orang tua mereka. Dengan tema "TEACH: Transforming Empowerment through Action, Contribution, and Humanity", program ini dilaksanakan pada 24 Agustus 2024 di Sekolah Alternatif Anak Jalanan (SAAJA) dan melibatkan berbagai pihak, termasuk mahasiswa, dosen, dan pengurus sekolah. Kegiatan ini dirancang untuk memberikan dampak positif jangka panjang dengan mengedukasi anak-anak tentang dasar-dasar pengelolaan keuangan melalui metode fun learning yang interaktif, serta memberikan penyuluhan kepada orang tua tentang cara mengelola keuangan secara bijak guna menghindari jebakan kejahatan keuangan seperti judi online, pinjaman online, dan bank keliling. Selain itu, program ini juga bertujuan untuk membekali peserta dengan pengetahuan yang dapat membantu mereka membangun masa depan yang lebih baik, dengan harapan bahwa model pemberdayaan ini dapat diadopsi dalam program-program serupa di masa mendatang.
Analysis of Corporate Governance, Intellectual Capital, and Financial Performance Using Conventional Methods and Maqashid Sharia Index (MSI) on the Implementation of Sustainable Finance in Sharia Banking in Indonesia Praptiningsih, Praptiningsih; Nastiti, Heni; Nopiyanti, Anita
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 4 (2022): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i4.1430

Abstract

The banking industry certainly has a role to play in the success of this initiative through a sustainable finance program. Sustainable finance is a global trend that represents a new paradigm in the world of banking and other financial institutions that help implement sustainable development. Sustainable development is a development effort based on three directions: benefits, society, and protection of natural resources and the environment. In this study, the authors use traditional methods and the Makassid Shariah Index (MSI) to assess the impact of corporate governance, intellectual capital, and financial performance on sustainable financial practices in the Indonesian Islamic financial services industry. 2017-2021 (5 years). The sample of this research is processed from the annual report data of Islamic banks in Indonesia by using the panel data regression analysis method. Based on this research, the influence of corporate governance, intellectual capital, and financial performance using traditional methods and the Makassid Shariah Index (MSI) is shown in the practice of sustainable finance. The independent variable, GCG, is determined by the composite self-assessment score of each Islamic bank, value added intellectual capital (VAIC), financial performance and return on investment (ROA), net funding (NPF), and the Makassid Shariah Index (MSI) and the dependent variable, sustainable financing, is approximated by the Financial Sustainability Ratio (FSR). A study of Islamic banks in Indonesia also shows that the GCG, VAIC, ROA, NPF, and MSI variables all have a positive effect on the FSR variable, with an R-squared model value of 0.9959. variables in this study.
Implementasi dan Dampak MBKM untuk meningkatkan Kompetensi Hard Skills dan Soft Skills Mahasiswa Fakultas Ekonomi dan Bisnis UPN Veteran Jakarta Triana, Puja; Selfilia, Selfilia; Praptiningsih, Praptiningsih
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 4 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10530732

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh program MBKM dalam peningkatan soft skills, hard skills, dan kesiapan memasuki dunia kerja bagi mahasiswa. Jenis penelitian ini adalah penelitian deskriptif kuantitatif dengan menggunakan metode survei, dengan menggunakan kuesioner yang diberikan secara online melalui google form. Populasi dan sampel pada penelitian ini adalah 116 mahasiswa aktif Fakultas Ekonomi dan Bisnis UPN Veteran Jakarta yang sedang dan sudah melaksanakan MBKM. Hasil Penelitian menunjukkan bahwa sebagian besar mahasiswa memilih bahwa program MBKM memberikan peningkatan yang sangat baik terhadap soft skills, hard skills dan kesiapan memasuki dunia bagi mahasiswa.
Analysis of Corporate Governance, Intellectual Capital, and Financial Performance Using Conventional Methods and Maqashid Sharia Index (MSI) on the Implementation of Sustainable Finance in Sharia Banking in Indonesia Praptiningsih, Praptiningsih; Nastiti, Heni; Nopiyanti, Anita
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 4 (2022): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i4.1430

Abstract

The banking industry certainly has a role to play in the success of this initiative through a sustainable finance program. Sustainable finance is a global trend that represents a new paradigm in the world of banking and other financial institutions that help implement sustainable development. Sustainable development is a development effort based on three directions: benefits, society, and protection of natural resources and the environment. In this study, the authors use traditional methods and the Makassid Shariah Index (MSI) to assess the impact of corporate governance, intellectual capital, and financial performance on sustainable financial practices in the Indonesian Islamic financial services industry. 2017-2021 (5 years). The sample of this research is processed from the annual report data of Islamic banks in Indonesia by using the panel data regression analysis method. Based on this research, the influence of corporate governance, intellectual capital, and financial performance using traditional methods and the Makassid Shariah Index (MSI) is shown in the practice of sustainable finance. The independent variable, GCG, is determined by the composite self-assessment score of each Islamic bank, value added intellectual capital (VAIC), financial performance and return on investment (ROA), net funding (NPF), and the Makassid Shariah Index (MSI) and the dependent variable, sustainable financing, is approximated by the Financial Sustainability Ratio (FSR). A study of Islamic banks in Indonesia also shows that the GCG, VAIC, ROA, NPF, and MSI variables all have a positive effect on the FSR variable, with an R-squared model value of 0.9959. variables in this study.
IMPLEMENTASI P5RA DALAM MENGEMBANGKAN KARAKTER SISWA KELAS X DI MADRASAH ALIYAH AL-ISLAM JAMSAREN SURAKARTA TAHUN PELAJARAN 2024/2025 Syafadilla, Fahra Rifky; Sarjono, Joko; Praptiningsih, Praptiningsih
Jurnal Kepemimpinan dan Pengurusan Sekolah Vol. 10 No. 4 (2025): December (In Progress)
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jkps.v10i4.1036

Abstract

This study aims to examine the implementation of the Project for Strengthening the Profile of Pancasila Students and Rahmatan Lil Alamin Students (P5RA) at Madrasah Aliyah Al-Islam Jamsaren Surakarta, including the supporting and inhibiting factors, as well as the outcomes of the program in developing students’ character. The research employed a qualitative method with a descriptive approach. Data were collected through documentation and interviews with the Vice Principal for Curriculum Affairs as the coordinator of P5RA implementation, an Akidah Akhlak teacher, and tenth-grade students. Data analysis was carried out through the stages of data collection, reduction, presentation, and conclusion drawing, while data validity was tested through triangulation. The findings show that the implementation of P5RA includes the planning stage (formation of a team, development of themes and project modules), implementation stage (one-week block-based activities with themes of entrepreneurship, local wisdom, and sustainable living), and evaluation stage (assessment through observation and rubrics). The program is supported by the school’s policy and teachers’ active roles but faces obstacles such as limited time, heavy academic workload, and the influence of social media.
PENGARUH PENGGUNAAN TEKNOLOGI PEMBELAJARAN BERBASIS LCD PROYEKTOR TERHADAP MINAT BELAJAR SISWA PELAJARAN SKI DI SMP AL-ISLAM 1 SURAKARTA Afifah, Alimah Nur; Praptiningsih, Praptiningsih; Ulfah, Yetty Faridatul
Jurnal Kepemimpinan dan Pengurusan Sekolah Vol. 11 No. 1 (2026): Regular Issue (In Progress)
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jkps.v11i1.1811

Abstract

The Islamic Cultural History (SKI) subject in junior high schools is often perceived as boring and gains low student interest due to its emphasis on memorizing historical figures, dates, and events. Integrating LCD projector-based learning technology is expected to make learning more visually engaging and thereby increase students’ interest. This study aims to examine the influence of using LCD projector media on students’ learning interest in SKI at SMP Al-Islam 1 Surakarta in the 2025/2026 academic year. The research employed a quantitative correlational approach. A sample of 69 eighth-grade students was selected via proportional random sampling from a population of 222 students. Data were collected using questionnaires on the frequency and quality of teachers’ LCD projector usage (independent variable X) and on students’ interest in learning SKI (dependent variable Y). The results showed that the level of LCD projector usage was in the moderate category (on average 63.77% of the maximum score) and students’ learning interest was also moderate (63.77%). Pearson product-moment correlation testing yielded r = 0.976 with p = 0.000 (< 0.05), indicating a very strong and significant positive relationship between LCD projector use and students’ learning interest. The use of LCD media accounted for 95.2% of the variance in learning interest (R² = 0.952). In conclusion, the utilization of LCD projector-based learning technology has a positive and significant effect on enhancing students’ interest in learning SKI. Teachers are advised to further innovate in using LCD media with varied and active learning methods so that learning becomes increasingly engaging and participatory.
Co-Authors Abdullah Khoir, Mulyanto Adeliawan, Inaya Afifah, Alimah Nur Aguinaldo, Aguinaldo Alfarissi, Fadhil Alfian Eko Rochmawan Alifiana, Meita alviani, vivi Amrie Firmansyah Anda Dwiharyadi Andi Setiawan Andy Setiawan Anggraini, Livia Anisa Anisa Anita Nopiyanti APRILIYANI, ERLY Aqilla, Hafsah Ardiyani, Nike Arkaan, M. Faturrohman Ashita, Nilam Alviatia Assyaeid, Fahmi Adnan Asyrofi, Luthfi Aulia, Afra AULIYA, NISA’ Ayunita Ajengtiyas Saputri Mashuri Azizah, Qonitat Nur Azzah, Muti’atu Azzuhro, Hanifatu Baharudin, Zaenal Baihaqi, Muhammad Azhar Chasanah, Salma Alvie Daliman Daryatinnisa, Nisrina Desmintari Fadhilah, Rifky Fadhli Suko Wiryanto Fahria, Rahmasari Fathurrahman, Nabila Aisha Faujiah, Ika Alfin Ferry Irawan Firhan, Cygan Achmad Fisabilillah, Pra Dhita Gikamaesta, Titha Aulia Hanifah, Hadijah Hasan, Najwa Salsabila Hasanah, Fadhilah Maskhurotul Hasanah, Miftakhul Heni Nastiti Humaira, Naffry Hussein, Jagad Satrio Idawati, W Indah Nurhidayati, Indah Indahnurhidayati, Indahnurhidayati Indarti, Desty Isfihani, Isfihani JUBAEDAH JUBAEDAH, JUBAEDAH Khasana, Ayda Nur Krisdayanti, Monica Indah Krisno Septyan Kusumastusti, Novi Lastiningsih, Noegrahini Mantika, Rika Aprilia Mardhianindro, Berry Matondang, Nurhafifah Mukhlisah, Iffah Nadia Ulfa Rahayu Nanda, Rafilah Eka Nisa, Hany Khoirun Novianti, Dewi Ratna Nur Hidayah Nurhayati, Dinna OKTAVIA, REZA Oktaviyori, Regi Rafli, Muhammad ROHMAH, FAIZATUR Ronny Andesto Salman Al Farisi, Salman Sarjono, Joko Selfilia, Selfilia Shofiyah, Sofi S Silitonga, Natasya Juliarta Silveriani, Andira Soap, Silva Fahsya Abdulrachman Sofiana, Delvy Sugiyat, Sugiyat Suhadi Suhadi SULISTYORINI, LENI Syafadilla, Fahra Rifky Syamsuddin Syamsuddin Syari, Amellya Yunita Syawalita, Naia Triana, Puja Trihapsari, Kanessa Udl-Hiyah, Nurul Aulia Lilatul Ulfah, Yetty Faridatul Wardani, Anita - Yasmin, Gina Mutiara Yetty, Fitri Zahra, Fatimah Az