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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 Partisipasi Anggaran Terhadap Kinerja Manajerial Pada Kantor Pos Di Bandar Lampung Puspita, Indah Lia; Nopiyanti, Devi
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 4 (2024): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i4.19548

Abstract

The purpose of this study was to determine how management performance at the Bandar Lampung Post Office is influenced by budget participation. The research sample consisted of 30 people. The data collection method used was a questionnaire. Statistical analysis using SPSS for Windows. The results showed that management performance was positively and significantly influenced by the Budget Participation variable. The impact of the budget participation variable (X1) on managerial performance is influenced by other factors outside this regression equation or other variables that are not evaluated, according to the results of the determination coefficient test (Adjusted R-Square).
Pengaruh Pemahaman Akuntansi, E-Commerce, Budaya Organisasi, dan Kualitas Laporan Keuangan Terhadap Kinerja UMKM Sariningsih, Eka; Puspita, Indah Lia; Larasati, Amelia
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.
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
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
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.