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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) CENDEKIA : Jurnal Ilmu Pengetahuan COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Arus Jurnal Sosial dan Humaniora Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis eCo-Fin Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis NEAR: Jurnal Pengabdian kepada Masyarakat JIAR
Indah Lia Puspita
Departement Of Accounting, Universitas Malahayati
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Transportation Other

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PENGARUH FRAMING EFFECT, RISK PERCEPTION, HERDING BEHAVIOR DAN DEMOGRAPHIC FACTOR TERHADAP KEPUTUSAN INVESTASI MAHASISWA (STUDI KASUS MAHASISWA AKUNTANSI ANGKATAN 2021-2022) Puspita, Indah Lia; Sariningsih, Eka; Roiyah, Roiyah
EKONOMI KEUANGAN DAN BISNIS Vol 10, No 1 (2025): Ekombis Sains: Jurnal Ekonomi, Keuangan, dan Bisnis
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/ekombis.v10i1.4310

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana framing effect, herding behavior, risk perception dan demografhic factor dapat mempengaruhi keputusan investasi pada mahasiswa. Jenis penelitian ini menggunakan metode kualitatif, populasi dalam penelitian ini adalah Mahasiswa Akuntansi Angakatan 2021 - 2022 yang telah mengikuti mata kulia teori portofolio dan analisis investasi. Metode pengambilan sampel yang digunakan adalah sampel purposive, artinya yang dijadikan sampel untuk penelitian ini Mahasiswa Prodi Akuntansi Angakatan 2021 - 2022 yang telah mengikuti mata kuliah teori portofolio dan analisis investasi sebanyak 48 sampel. Pengujian hipotesis dalam penelitian ini diuji dengan menggunakan uji validitas dan reabilitas dengan menggunakan smart pls versi 4.1. Hasil dari penelitian ini menunjukkan bahwa Framing Effect, Herding Behavior dan Demografhic Factor berpengaruh signifikan terhadap keputusan investasi mahasiswa, sedangkan Risk Perception tidak berpengaruh signifikan terhdap keputusan investasi mahasiswa. Keterbatasan dari penelitian ini adalah jumlah mahasiswa yang mengikuti mata kuliah portofolio dan analisis investasi tahun 2021-2022. Penelitian ini dapat memberikan kontribusi kepada anak muda terutama mahasiswa dalam mengambil Keputusan berinvestasi secara bijak. Kebaruan dalam penelitian ini adalah framing effect, herding behavior,Risk Perception dan demografhic factor memiliki dampak dalam pengambilan Keputusan investasi.
Analisis Fundamentaldan Penilaian Saham Dengan Mengunakan Metode Dividen Discount Model Terhadap Pengambilan Keputusan Investasi (Studi pada Perusahaan Otomotif yang terdaftar di Bursa Efek Indonesia Periode 2021-2023) Sariningsih, Eka; Puspita, Indah Lia; Azzis, Muhammad Fahmi
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 14, No 1 (2025): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v14i1.21502

Abstract

This study aims to assess the fairness of stock prices in three automotive companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, namely PT Astra International Tbk (ASII), PT Selamat Sempurna Tbk (SMSM), also PT Multistrada Arah Sarana Tbk (MASA). The method used in this study is the Dividend Discount Model (DDM), which is one of the fundamental analysis approaches to calculate the intrinsic value of shares based on future dividend projections. The analysis was carried out by calculating financial indicators such as Dividend Per Share (DPS), dividend growth rate (g) also required rate of return (k). The results of the study showed  two of the three companies, namely ASII also SMSM, had a higher intrinsic value than the market price (undervalued), so it was recommended to buy them. Meanwhile, MASA shares cannot be valued using the DDM method because they did not distribute dividends consistently during the observation period.
THE EFFECT OF PRODUCTION COST AND OPERATIONAL COSTS ON NET INCOME IN SMEs DARSA FRUIT CRIPS Sularni, Sularni; Afif, Muhammad Faris; Yohanson, A. K.; Puspita, Indah Lia
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
DETERMINANT FACTORS OF EARLY ENTREPRENEURIAL DECISION MAKING WITH ACCOUNTING UNDERSTANDING AND THE USE OF ANDROID-BASED ACCOUNTING INFORMATION SYSTEM AS MODERATORS Eka Sariningsih; Indah Lia Puspita; Chandra Hakiki
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18430

Abstract

Entrepreneurship is an innovative and creative solution to overcoming Indonesia's unemployment problem. The purpose of this study is to analyze the effect of self-efficacy, e-commerce, and love of money on entrepreneurial decision-making with accounting understanding and the use of Android-based AIS. This study uses a quantitative approach. Using random sampling, the research sample of this study was active students of the accounting department, Faculty of Economics and Management. Using the Slovin formula, the results of 94 respondents. The data collection technique used a questionnaire. The findings reveal that self-efficacy and e-commerce influence early entrepreneurial decision-making among students. Meanwhile, love of money does not have an effect on early entrepreneurial decision-making. Nonetheless, accounting understanding and the use of Android-based AIS are not proven to moderate the influence of self-efficacy, e-commerce, and love of money on early entrepreneurial decision-making. Its moderating effect is not significant for the psychological factors because these are more intrinsic traits not easily altered by system usage. Thus, accounting understanding and Android-based AIS usage enhance the practical execution of decisions influenced by external factors like e-commerce, but do not significantly alter internal motivational factors' influence on entrepreneurial decision-making. Keywords: Self Efficacy, E-Commerce, Love of Money, Accounting Understanding, Use of Android-Based AIS, Entrepreneurial Decision Making
The Impact of The Israeli Product Boycott on The International Economy, The Israeli Product Boycott Movement: Economic, Legal, and Ethical Perspectives Puspita, Indah Lia; Yahya, Ahmat; Adha, Nur Alif Khairila Al Ahmad; Juliandari, Winda
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 2 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i2.353

Abstract

This research is based on the Israeli-Palestinian war that has an impact on the international economy, in the form of a petition to boycott products originating from Israel. Boycott has the meaning of a movement not to buy or use products produced by Israeli companies or parties considered pro against Israel's actions towards Palestinians. This study uses case study examples that occurred in developed and developing countries. In developed countries such as China, the impact is seen on investment cultivation which is characterized by a shift in investment priorities, where China may shift its investment to other sectors or countries that are more stable and free from the risk of boycotts. In developing countries such as Indonesia, PT Unilever Tbk experienced a decline in sales which resulted in mass layoffs and increased unemployment. The boycott action also has a positive impact on developed countries, such as increasing the use and purchase of domestic products, the growth of small and medium enterprises (MSMEs), the improvement of the local economy, and the creation of jobs. In developing countries, this action also has a positive impact in the form of shifting consumption patterns and increasing humanitarian solidarity. This study uses a descriptive qualitative method to determine the positive and negative aspects of the petition to boycott Israeli products.
Analisis Pertumbuhan Dividen Dan Return On Equity (Roe) Terhadap Nilai Saham Yang Dinilai Dengan Metode Dividen Discount Model Pada Perusahaan Manufaktur Di BEI Periode 2022-2024 Sariningsih, Eka; Puspita, Indah Lia; Pujakesuma, Jusuf
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 14, No 4 (2025): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v14i4.24805

Abstract

This study aims to analyze the effect of dividend growth and Return on Equity (ROE) on the stock value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024 using the Dividend Discount Model (DDM). The research objects are three companies: PT Unilever Indonesia Tbk (UNVR), PT Indofood CBP Sukses Makmur Tbk (ICBP), and PT Astra International Tbk (ASII). The study employs a quantitative approach with a causal research design, utilizing secondary data obtained from annual financial publications. The results indicate that the intrinsic values of the three companies’ stocks consistently exceeded their market prices throughout 2022–2024. UNVR, with its high ROE and large payout ratio, was able to sustain a dividend growth of 8.5%. ICBP exhibited significant dividend growth (10–11%), causing its intrinsic value to soar well above the market price. ASII maintained stable dividend growth (9%) with intrinsic values nearly four times higher than its market price. Overall, all three companies were found to be undervalued, suggesting that these stocks are attractive for long-term investment.
Pengaruh Pemahaman Akuntansi, E-Commerce, Budaya Organisasi, dan Kualitas Laporan Keuangan Terhadap Kinerja UMKM Eka Sariningsih; Indah Lia Puspita; Amelia Larasati
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2674

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia berperan vital dalam perekonomian nasional, namun masih banyak pelaku UMKM yang belum memahami atau menerapkan akuntansi dan e-commerce secara memadai dalam bisnisnya. Tujuan penelitian ini adalah menguji tentang pengaruh pemahaman akuntansi, e-commerce, budaya organisasi dan kualitas laporan keuangan terhadap kinerja UMKM.  Studi ini melibatkan 50 UMKM  di Kecamatan Gedong Tataan sebagai sampling penelitian. Hasil studi menunjukkan bahwa dari empat variabel yang dianalisis, hanya budaya organisasi yang memberikan dampak signifikan terhadap kinerja UMKM. Nilai-nilai budaya organisasi seperti disiplin, kerjasama, dan komunikasi semua variabel terbukti meningkatkan produktivitas usaha UMKM. Sedangkan pemahaman tentang akuntansi, e-commerce, dan kualitas laporan keuangan terbukti masih menunjukkan tidak berpengaruh signifikan karena belum dimanfaatkan secara maksimum oleh pelaku UMKM di Indonesia.  Bukti hasil penelitian ini menjadi tolak ukur bagi pemerintah dan bagi para pelaku UMKM agar memperkuat budaya organisasi untuk meningkatkan kinerja dan pembuat kebijakan membuat regulasi untuk menerapkan  akuntansi untuk meningkatkan sustainbility UMKM dan meningkatkan pemanfaatan teknologi digital secara lebih baik bagi para pelaku UMKM di Indonesia.
Peningkatan Nilai Jual Melalui Kemasan Produk UMKM Olahan Kacang Bawang di Pekon Sudimoro Kecamatan Semaka Kusnadi Kusnadi; Eka Sariningsih; Hardini Ariningrum; Indah Lia Puspita; Satria Abadi
NEAR: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 1 (2024): NEAR
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/nr.v4i1.1790

Abstract

Produk kacang bawang sebagai salah satu cemilan yang djual, memiliki rasa yang khas juga memiliki kandungan gizi yang cukup baik untuk kesehatan tubuh, hal ini karena kacang tanah memiliki beberapa kandungan nutrisi. Namun, sebagian besar produk olahan kacang bawang masih dijual dalam bentuk sederhana, tanpa pengemasan yang menarik atau sesuai standar pasar, sehingga harganya pun relatif rendah. Oleh karena itu pengemasan produk adalah salah satu aspek penting dalam rantai pemasaran untuk meningkatkan nilai jual produk dalam era persaingan pasar saat ini. Pengabdian ini bertujuan untuk meningkatkan keterampilan UMKM produk olehan kacang dalam pengemasan produk untuk meningkatkan daya saing produk olahan kacang bawang di pasar lokal maupun regional. Peningkatan dalam kemasan dan penjualan ini akan membantu mengenalkan produk kacang bawang ke pasar yang lebih luas dan memberikan peluang pemasaran yang lebih besar.
Government Budget Efficiency on Economic Growth Puspita, Indah Lia; Juvindi, Agus; Safitri, Liayana; Lestari, Maya
Arus Jurnal Sosial dan Humaniora Vol 6 No 1: April (2026)
Publisher : Arden Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57250/ajsh.v6i1.2487

Abstract

This study aims to analyze the impact of budget efficiency on economic growth, both nationally and regionally in Indonesia. Budget efficiency is not merely about saving government spending, but rather emphasizes the optimization of resources so that every rupiah spent provides maximum benefits for society and economic development. The results of the study indicate that government budget efficiency has significant positive and negative impacts on economic growth. The positive impacts of budget efficiency carried out by the government are as an increase in a country's competitiveness, then as inflation control, as well as in several sectors that greatly influence economic growth such as infrastructure, industry, agriculture and MSMEs. The negative impacts caused by government budget efficiency can result in slowing economic growth due to budget cuts in vital sectors, then a decrease in people's purchasing power, a reduction in the workforce resulting in soaring unemployment rates. In addition, budget efficiency carried out by the government without strategic planning can also lead to development inequality between regions, especially in underdeveloped areas that are highly dependent on government funding allocations. Therefore, the implementation of budget efficiency must be accompanied by appropriate policies to continue to encourage inclusive and sustainable economic growth, and ensure the equitable distribution of the benefits of budget efficiency to all levels of society.
MENCEGAH MANIPULASI LAPORAN KEUANGAN: STRATEGI DAN TEKNIK AKUNTANSI FORENSIK UNTUK MENDETEKSI KECURANGAN KEUANGAN Puspita, Indah Lia; Andrian, Dila Putri Kinanti; Danisa, Berta; Khoirudin, Ahmad
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 6 No. 3 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v6i3.9929

Abstract

ABSTRACT The advancement of digital technology has enhanced the effectiveness of forensic accounting in detecting financial statement fraud; however, its application in real cases in Indonesia remains limited. This study aims to analyze forensic accounting strategies and techniques in identifying fraud in the financial statements of PT Garuda Indonesia Tbk in 2018. This research employs a descriptive qualitative approach through a literature study, with systematic data analysis of scientific sources, audit reports, and relevant official documents. The results indicate that technology-based forensic accounting techniques, such as document analysis and digital auditing, are capable of uncovering improper revenue recognition amounting to USD 239 million derived from long-term contracts that were recorded as current-period revenue. In addition, several fraud indicators were identified, including abnormal revenue increases, a significant rise in miscellaneous accounts, and sudden changes in accounting policies. These findings also demonstrate that the integration of analytical technology enables faster and more accurate identification of financial anomalies. Furthermore, the study highlights the importance of leveraging technology to enhance fraud detection accuracy while strengthening the transparency and credibility of financial reporting. ABSTRAK Perkembangan teknologi digital mendorong peningkatan efektivitas akuntansi forensik dalam mendeteksi kecurangan laporan keuangan, namun penerapannya pada kasus nyata di Indonesia masih terbatas. Penelitian ini bertujuan menganalisis strategi dan teknik akuntansi forensik dalam mengidentifikasi kecurangan pada laporan keuangan PT Garuda Indonesia Tbk tahun 2018. Penelitian menggunakan pendekatan kualitatif deskriptif melalui studi literatur dengan analisis data secara sistematis terhadap sumber ilmiah, laporan audit, dan dokumen resmi terkait. Hasil menunjukkan bahwa teknik akuntansi forensik berbasis teknologi, seperti analisis dokumen dan digital auditing, mampu mengungkap pengakuan pendapatan tidak tepat sebesar USD 239 juta dari kontrak jangka panjang yang diakui sebagai pendapatan periode berjalan. Selain itu, ditemukan indikator kecurangan berupa lonjakan pendapatan yang tidak wajar, peningkatan akun lain-lain, dan perubahan kebijakan akuntansi secara tiba-tiba. Temuan ini juga memperlihatkan bahwa integrasi teknologi analitik memungkinkan proses identifikasi anomali keuangan dilakukan secara lebih cepat dan akurat. Temuan ini menegaskan pentingnya pemanfaatan teknologi dalam meningkatkan akurasi deteksi kecurangan serta memperkuat transparansi dan kredibilitas laporan keuangan.
Co-Authors A. K. Yohanson Adha, Nur Alif Khairila Al Ahmad afif, muhammad faris Alansori, Apip Amelia Larasati Andrian, Dila Putri Kinanti Anggi Chandraini Anisa, Wava Aodina Latifah Khulsum Awan, Juni Azzis, Muhammad Fahmi Cahyanti, Tri Chandra Hakiki Chatarina Umbul Wahyuni Danisa, Berta Eka Sariningsih Erlis Yurnita hakiki, candra Hardini Ariningrum Iing Lukman Juliandari, Winda Juvindi, Agus Khoirudin, Ahmad Kusmiati Kusmiati Kusmiati Kusmiati Kusnadi Kusnadi Kusnadi Kusnadi Kusnadi, - Lestari Wuryanti lestari, lesti lin Ahmad Zarkasi Maharani, Yustika Maya Lestari, Maya Muhammad Faris Afif Muhammad Luthfi Muhammad Luthfi Nadia, Silva Nopiyanti, Devi octavia, dika Pujakesuma, Jusuf Putri Dhia Fairuz Putri, Novrilia Ramadhani, Yoga Adit ratna sari Restiono, Nanang Riska Putri Sabrina Ritali Evi Mudrikah Roiyah, Roiyah Safitri, Liayana Sari, Mita Permata Sari, Ria Satria Abadi Septi Listiawati SITI MARYAM Siti Nurjannah Sularni Sularni Sularni, Sularni Sulistya, Novi Syahfitri, Indri Tina Setia Wati Dewi Tri Wulan Mayasari Yahya, Ahmat Yohanson, A. K. Yolanda, Novita