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All Journal Jurnal Ilmiah Akuntansi Rahmaniyah International Journal of Economics, Business and Accounting Research (IJEBAR) eCo-Buss Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) eCo-Fin Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis NEAR: Jurnal Pengabdian kepada Masyarakat JIAR
Indah Lia Puspita
Departement Of Accounting, Universitas Malahayati
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Nursing Public Health Social Sciences Transportation Other

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Pengaruh Kebijakan Dividen, Sustainability Report Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan BUMN Go Public yang terdaftar di Bursa Efek Indonesia Periode 2010-2016) Indah Lia Puspita; putri dhia fairuz
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 1, No 1 (2012): Volume 1 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.29 KB) | DOI: 10.33024/.v1i1.517

Abstract

Abstract. This study aims to analyze the Influence of Policy Dividen, Sustainability Report AgainstValue Company Bumn Go Public Company Year 2010-2016 This study uses 42 samples from companyBUMN Go Public Year 2010-2016. The sample is selected using the puposive sampling method. Thetype of data used is secondary data. Data analysis using descriptive statistics, classical assumptiontest, multiple linear regression test.The results of this study partially or simultaneously do not have theeffect of dividend policy, sustainability report against corporate value
Pengaruh Pembiayaan Mudharabah, MusyarakahDan Non Performing Financing (NPF) TerhadapProfitabilitas (ROE) Pada Bank Umum Syariah Di Indonesia Kusmiati Kusmiati; Muhammad Luthfi; Indah Lia Puspita
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 5, No 2 (2016): Volumr 5 Nomor 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.645 KB) | DOI: 10.33024/.v5i2.1279

Abstract

This study aimed to test whether a variable Mudaraba, Musharaka financing and NonPerforming Financing (NPF) Influence To Profitability In Syriah Commercial Bank in Indonesia. Thesample used in this study is Bank Sharia which displays quarter financial statements during the period2010-2014. The analysis in this study using multiple linear regression analysis to tRefineries on the data in this study using SPSS 16.0 (Statistical Package For The Social Science).Based on the results of the calculations on simultaneous test values obtained Fcount 10.945 and thevalue of P-Value (0,000), Value P-ValuePerforming Financing (NPF) significant effect on profitability, while partially on Financing Mudhabah(0.05), the Musharaka financing variable has no effect on the profitability of Islamic Banks with tcountsignificant impact on profitability is negative with tcount(0.05).
PENGARUH KOMPENSASI BONUS, DIVERSIFIKASI PERUSAHAAN, KEPEMILIKAN MANAJERIAL, UKURAN KAP, UKURAN PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019 Aodina Latifah Khulsum; iing lukman; Indah lia puspita
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 1 (2022): Kinerja dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i1.4104

Abstract

This researcher aims to determine the effect of bonus compensation, company diversification, managerial ownership, size of auditor firm, firm size and good corporate governance have on earnings management. The research was conducted on 76 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Hypothesis testing in this study was carried out using multiple linear regression analysis methods in the SPSS version 21 application program. The results showed that the Bonus Compensation variable (X1) had a regression coefficient with a negative direction of 0.021. with a significance value of 0.020. The company diversification variable (X2) has a regression coefficient with a negative direction of 0.013 with a significance value of 0.306. Managerial Ownership Variable (X3) has a regression coefficient with a negative direction of 0.038 with a significance value of 0.033. The size of auditor firm variable (X4) has a regression coefficient with a negative direction of 0.004 with a significance value of 0.591. The firm size variable (X5) has a regression coefficient with a positive direction of 0.008 with a significance value of 0.034. The variable of the Board of Commissioners (X6) has a regression coefficient with a positive direction of 0.002 with a significance value of 0.499. The Audit Committee variable (X7) has a regression coefficient with a negative direction of 0.005 with a significance value of 0.607. The Audit Quality Variable (X8) has a regression coefficient in a negative direction of 0.014 with a significance value of 0.143. And based on the simultaneous test of Bonus Compensation, Company Diversification, Managerial Ownership, KAP size, size of auditor firm, Board of Commissioners, Audit Committee and Audit Quality together have an effect on Earning Management. The result of the test of the coefficient of determination R2 is 8.64.Keywords: Bonus Compensation, Company Diversification, Managerial Ownership, size of auditor firm, firm Size, Board of Commissioners, Audit Committee, Audit Quality and Earnings Management
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KINERJA KEUANGAN, INFLASI, NILAI TUKAR DAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 indah lia puspita; muhammad luthfi; Lestari Wuryanti; ratna sari
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 4 (2022): Kinerja dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i4.4383

Abstract

This study aims to determine the Investment Decisions, Funding Decisions, Financial Performance, Inflation, Exchange Rates, and Dividends Against Stock Prices. This study uses data from the 2016-2018 Financial Statements. The object of this research is Manufacturing Companies listed on the Indonesia Stock Exchange(IDX).Data collection method used in this study is purposive sampling method, which is the determination of samples based on the suitability of certain characteristics and criteria. Based on the purposive sampling method, obtained research samples were conducted on 105 samples of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. Hypothesis testing in this study was carried out by using multiple linear regression analysis methods in the Eviews 8.1 applicationprogramKeywords: Investment Decisions, Funding Decisions, Financial Performance, Inflation, Exchange Rates, Dividends and StockPrices.
Pengaruh Kualitas Audit, Audit Report Lag, Manajemen Laba Dan Financial Distress Terhadap Opini Audit Going Concren Pada Perusahaan Property Real Estate 2018-2020 Yang Terdaftar Di Bursa Efek Indonesia (BEI) Indah Lia Puspita; Siti Nurjannah
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 2 (2023): Akuntansi keuangan dan manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i2.10424

Abstract

The purpose of this study is to find out whether audit quality, audit report lag, manajemen laba and financial distress can affect going concren oppinions during the 2018- 2020 period in property and real estate sub-sector companies. This study uses secondary data obtained from company auditor reports taken on the Indonesia Stock Exchange website or www.idx.co.id. In this study, there were 159 companies studied during the 2018-2020 period. The test results in the hypothesis used are logistic regression analysis which results that audit quality does not affect going concernaudit opinion while audit lag affects going concern audit opinion.
Pemanfaatan Media Sosial Sebagai Sarana Promosi Dan Pemasaran Bagi UMKM Kemiri Kelurahan Sumber Agung Bandar Lampung Indah Lia Puspita; Hardini Ariningrum; Eka Sariningsih; Apip Alansori; Tina Setia Wati Dewi
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2023): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v3i1.1020

Abstract

UMKM merupakan salah satu pilar terpenting dalam perekonomian Indonesia. Berdasarkan data Kementerian Koperasi dan UMKM, jumlah UMKM saat ini sudah mencapai 64 juta yang masih dihadapkan pada berbagai tantangan seperti akses pembiayaan, akses pasar hingga teknologi informasi yang memadai. UMKM menjadi salah satu prioritas nasional mengingat besarnya potensi dan kehebatannya dalam menghadapi krisis ekonomi, membantu penyerapan tenaga kerja, dan sebagai motor pertumbuhan ekonomi nasional. Kegiatan Pengabdian masyarakt ini bertujuan untuk meningkatkan pemasaran melalui media sosial melalui pemberdayaan salah satu UMKM Kemiri di wilayah Desa Sumber Agung Bandar Lampung. UMKM Kemiri yang masih menggunakan sistem konvensional dalam proses produksi, promosi dan pemasaran produknya sehingga hasil penjualan dirasa belum optimal serta terbatasnya jangkauan promosi produk mereka karena promosi masih dilakukan dengan cara mouth to mouth. Kegiatan ini berkontribusi untuk membuka wawasan dan pengetahuan pentingnya memanfaatkan media sosial didalam mempromosikan dan memasarkan suatu produk sehingga pelaku UMKM Kemiri dapat meningkatkan penjualan, menghemat biaya, dan memperluas pangsa pasarnya
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, CASH HOLDING, BONUS PLAN, PROFITABILITAS DAN RISIKO KEUANGAN TERHADAP INCOME SMOOTHING Indah Lia Puspita
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 2 No 1 (2018): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v2i1.59

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh reputasi auditor, struktur kepemilikan publik, struktur kepemilikan manjerial Cash Holding, Bonus Plan, Profitabilitas dan Risiko Keuangan terhadap Income smoothing. Penelitian ini menggunakan data sekunder dengan populasi 100 Perusahaan peserta Corporate Governance Perception Indeks (CGPI) tahun 2012-2016. Metode yang digunakan dalam menentukan sampel penelitian ini menggunakan purposive sampling sebanyak 24 perusahaan, dengan total 120 data observasi. Metode analisis yang digunakan adalah regresi berganda menggunakan aplikasi EViews versi 9. Hasil penelitian secara parsial menunjukkan bahwa reputasi auditor,struktur kepemilikan publik, struktur kepemilikan manajerial, cash holding dan profitabilitas tidak berpengaruh terhadap income smoothing. Variabel Bonus plan dan Risiko keuangan memiliki pengaruh signifikan terhadap income smoothing sedangkan hasil penelitian secara simultan terbukti bahwa reputasi auditor, struktur kepemilikan publik, struktur kepemilikan manajerial, cash holdings, bonus plan, profitabilitas dan risiko keuangan berpengaruh terhadap Income Smoothing.
Factors Affecting Audit Report Lag in Property And Real Estate Companies On The IDX 2017-2021 Indah Lia Puspita; Riska Putri Sabrina
eCo-Buss Vol. 6 No. 3 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v6i3.1239

Abstract

Issuers listed on the stock exchange are mandated by Regulation No. 29/PJOKK.04/2016, issued by the Financial Services Authority (OJK), to submit their annual reports by the conclusion of the fourth month following the end of the financial year. However, there remains a deficiency in awareness regarding this obligation among entities, particularly concerning the reporting of audited financial statements. As reported by www.kontan.co.id (2023) the Indonesian Stock Exchange (BEI) revealed recently that sixty-one listed companies have not submitted audited financial reports by December 31, 2022, as required by law. As a result, they were fined IDR 50,000,000 for the delay and issued a level II written warning. Twelve of these businesses are involved in the real estate and property industry. The purpose of this study is to look at the elements that affect this industry's audit report delays. With the help of purposive sampling, 15 companies were chosen as research samples for the study, which focuses on real estate and property companies listed on the IDX. Multiple linear regression analysis was used to assess hypotheses after secondary data analysis. The findings suggest that although the age of the company and profitability influence audit report delays, the complexity of the company's operations and debt do not have a significant impact on these delays.
THE EFFECT OF PRODUCTION COST AND OPERATIONAL COSTS ON NET INCOME IN SMEs DARSA FRUIT CRIPS Sularni Sularni; Muhammad Faris Afif; A. K. Yohanson; Indah Lia Puspita
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.12461

Abstract

Purpose: This study aims to examine the effect of production costs and operational costs partially and simultaneously on net income in SMEs. Design/methodology/approach: Production costs and operational costs as independent variables, while net income as the dependent variable. This study uses a quantitative approach. The research samples during 2018 - 2021. Data collection techniques are in the form of documentation and interviews. Data analysis used multiple linear regression, with SPSS statistics tools the t-test and f-test. Research limitations/implications: The finding reveal that partially production costs have a significant positive effect on net income, and operating costs has a significant negative effect on Net incomes. while simultaneously production cost and operational cost have a significant effect on net income. Practical implications: This study gives suggestion for SMEs should be able to manage Production Costs and control Operational Costs properly in order to generate maximum profits and avoid losses that can cause bankruptcy in SMEs businesses. Originality/value: This research gives empirical evidence the relationship production costs and operational costs on Net Income for SMEs Paper type: Research paper Keyword: Production Costs, Operating Costs, Net Income, Small Medium Enterprises
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI, GOOD GOVERNANCE DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN (SKPD KABUPATEN PESAWARAN) Hakiki, Candra; Luthfi, Muhammad; Puspita, Indah Lia
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 9, No 2 (2020): Volume 9 No 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v9i2.2527

Abstract

This study aims to determine the effect of the variable Human Resources Competency, Utilization of Information Technology, Internal Control Systems, Accounting Information Systems, good governance and Organizational Commitment to the quality of financial statements in the SKPD Pesawaran District. The data collection method uses primary data, the population in this study were 100 people from 20 SKPD, with a sample of 40 respondents. Based on the results of data processing using multiple linear regression methods with SPSS software, it is proven that the variable Human Resource Competency, Internal Control Systems, Good Governance, Organizational Commitment have a significant effect on the Quality of Financial Statements. But the variable Utilization of Information Technology and Accounting Information Systems has no effect on the quality of financial statements in the Pesawaran District SKPD.  Keywords: Human Resources Competency, Utilization of Information Technology, Internal Control Systems, Accounting Information Systems, Good Governance, Organizational Commitment, Quality of Financial Statements.
Co-Authors A. K. Yohanson afif, muhammad faris Anggi Chandraini Aodina Latifah Khulsum Apip Alansori Awan, Juni Azzis, Muhammad Fahmi Cahyanti, Tri Chatarina Umbul Wahyuni Eka Sariningsih Erlis Yurnita hakiki, candra Hardini Ariningrum Iing Lukman Jayawarsa, A.A. Ketut Kusmiati Kusmiati Kusmiati Kusmiati Kusnadi Kusnadi Kusnadi, - Larasati, Amelia Lestari Wuryanti lestari, lesti lin Ahmad Zarkasi Maharani, Yustika Muhammad Faris Afif Muhammad Luthfi Muhammad Luthfi Nopiyanti, Devi octavia, dika Putri Dhia Fairuz Ramadhani, Yoga Adit ratna sari Restiono, Nanang Riska Putri Sabrina Ritali Evi Mudrikah Roiyah, Roiyah Sari, Ria Satria Abadi Septi Listiawati Siti Nurjannah Sularni Sularni Sularni, Sularni Sulistya, Novi Tina Setia Wati Dewi Tri Wulan Mayasari Yohanson, A. K.