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All Journal Among Makarti SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Riset Keuangan dan Akuntansi (JRKA) EconBank : Journal Economics and Banking Soedirman Accounting, Auditing and Public Sector Journal Darma Sabha Cendekia Riwayat: Educational Journal of History and Humanities Jurnal Akuntansi dan Governance Andalas
Kusuma, Poppy Dian Indira
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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MANAGEMENT CONTROL SYSTEM IN EDUCATIONAL INSTITUTIONS FROM THE LENSE OF IMPRINTING THEORY Fitria, Pipit; Kusuma, Poppy Dian Indira
Among Makarti Vol 17, No 1 (2024): Among Makarti
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v17i1.616

Abstract

Abstract : This study aims to explore the influence of leaders on the creation of a blueprint which has an impact on the design and implementation of management control systems (MCS). Based on imprinting theory, organization founders and leaders often exhibit imprinting behavior. With his background and characteristics, a leader might create a blueprint for the organization he leads. This blueprint can influence the design and development of the MCS. A study in this area is important to provide insight into how leaders can contribute to an effective MCS implementation in an organization. This study uses a qualitative approach with a case study method conducted in SMK Persatuan Ummat Islam, located in Cirebon. Data were collected through in-depth interviews with relevant informants. Triangulation of information sources was also carried out to ensure data validity. The results of this study indicate that the leader instils the bureaucratic blueprint and influences the design and implementation of MCS in SMK Persatuan Ummat Islam in Cirebon. These results imply that the selection of leaders in an organization needs to be carried out in a planned and appropriate manner. Selecting a good leader who fits the organization's needs will create a good MCS and assist the organization in achieving its goal.Abstrak : Penelitian ini bertujuan untuk mengeksplorasi pengaruh pimpinan dalam penentuan blueprint pada suatu organisasi, yang berdampak pada desain dan implementasi Sistem Pengendalian Manajemen (SPM). Berdasarkan teori imprinting, para pendiri dan pemimpin organisasi seringkali menunjukkan perilaku imprinting. Dengan latar belakang dan karakteristiknya, seorang pemimpin bisa saja menciptkan blueprint organisasi yang dipimpinnya. Blueprint ini dapat mempengaruhi desain dan implementasi SPM dalam organisasi. Penelitian ini penting dilakukan untuk memberikan pemahaman bahwa pemimpin dapat mempengaruhi keefektivan implementasi SPM dalam sebuah organisasi. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, yang dilakukan di SMK Persatuan Ummat Islam yang berlokasi di Cirebon. Data dikumpulkan melalui wawancara mendalam kepada informan yang relevan dengan penelitian ini. Triangulasi sumber informasi juga dilakukan untuk menjamin keabsahan data. Hasil penelitian ini menunjukkan bahwa blueprint birokrasi ditanamkan oleh pemimpin dan mempengaruhi desain dan implementasi SPM di SMK Persatuan Ummat Islam di Cirebon. Hasil ini memberikan implikasi bahwa pemilihan pemimpin dalam suatu organisasi perlu dilakukan secara terencana dan tepat. Pemilihan pemimpin yang baik dan sesuai dengan kebutuhan organisasi akan menciptakan SPM yang baik dan akan membantu organisasi dalam mencapai tujuannya.
The Influence of Digital Payments, E-Commerce, and Financial Literacy on Revenue and the Quality of Accounting Information in SMEs Kartikasari, Dyah Ayumurni; Ramadhanti, Wita; Kusuma, Poppy Dian Indira
EconBank: Journal of Economics and Banking Vol 5 No 2 (2023): Econbank
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v5i2.331

Abstract

This research aims to test and analyze the influence of perceived use of digital payments, ease of use of e-commerce, and financial literacy on perceptions of income and the quality of accounting information. The object of this research is the Getuk Goreng UKM located on Jalan Jendral Sudirman Sokaraja. A total of 30 MSMEs were taken as samples using purposive sampling. SEM-PLS has been used to analyze the data in this research. The results of this research indicate that perceptions of the use of digital payments and ease of use of e-commerce have no effect on income in Getuk Goreng SMEs. Financial literacy has a positive influence on income in Getuk Goreng SMEs. Income has a positive effect on the quality of financial reports in Getuk Goreng UKM. In this research, there are recent findings that income mediates between financial literacy and the Quality of accounting information
PENGARUH CORPORATE GOVERNANCE DAN KUALITAS PENGUNGKAPAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Sulaiman, Syifa’ Ibnatu; Herwiyanti, Eliada; Kusuma, Poppy Dian Indira; Putri, Negina Kencono
Jurnal Riset Keuangan dan Akuntansi Vol. 11 No. 1 (2025): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v11i1.11521

Abstract

This study aims to examine the impact of corporate governance and disclosure quality on earnings management in manufacturing companies listed on the Indonesia Stock Exchange.  This study utilized samples from 67 manufacturing companies that satisfied the sampling criteria for the purposive sampling method. Multiple linear regression analysis was used to analyze the data, and the results indicated that: (1) Managerial ownership has a positive effect on earnings management; (2) Institutional ownership has no effect on earnings management; (3) The board of directors has no effect on earnings management; (4) The independent commissioner has no effect on earnings management; (5) The audit committee has a negative effect on earnings management; and (6) Disclosure quality has no effect on earnings management.  It has been demonstrated that more audit committees can work more effectively to reduce earnings management practices. From the finding it is also necessary for developing a disclosure structure that will prevent earnings management more effectively is necessary. Keywords: Corporate Governance, Institutional Ownership, Managerial Ownership, Board of Directors, Independent Commissioners.
Developments in the Implementation of Corporate Governance in Initial Public Offerings (IPO) Paramita, Ratih Prajna; Kusuma, Poppy Dian Indira
Riwayat: Educational Journal of History and Humanities Vol 6, No 4 (2023): Educational, Historical Studies and Humanities
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i4.35305

Abstract

This literature review aims to discuss the impact of effective corporate governance on implementation developments for companies conducting initial public offerings (IPOs) on the Indonesia Stock Exchange. Based on good corporate governance practices in Asia, Indonesia is a low-ranking company, so this study uses 10 variables approved by the Indonesian Ministry of Research and Technology. Good corporate governance variables include committees, independent committees, board of directors, directors, board of directors and independent directors. The test used as a method is a systematic literature search. The results of this study show empirical evidence in a review that the effectiveness of corporate governance has a positive and negative effect on underpricing.
Penguatan Manajemen Usaha dan Entrepreneurial Mindset Usaha Mikro Oemah Wedhang Bantheng Kusuma, Poppy Dian Indira; Pramuka, Bambang Agus; Sugiarto, Sugiarto
Darma Sabha Cendekia Vol 7 No 1 (2025): Darma Sabha Cendekia: Juni 2025
Publisher : Jurusan Ilmu Ekonomi dan Studi Pembangunan | Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/dsc.v7i1.5123

Abstract

Program Pengabdian Kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan kapasitas bisnis dan entrepreneurial mindset pelaku bisnis Usaha Mikro (UM) Oemah Wedhang Bantheng di Desa Sumbang, Kabupaten Banyumas. Wedhang uwuh adalah minuman kesehatan yang berbahan dasar rempah-rempah. Permasalahan-permasalahan Oemah Wedhang Bantheng yang menjadi prioritas untuk dipecahkan melalui kegiatan ini adalah masalah rendahnya kapasitas produksi, rendahnya kemampuan managerial dan pengetahuan pemasaran digital, dan belum tersedianya pembukuan yang memadai. Metode yang digunakan untuk memecahkan masalah terdiri dari: penyuluhan dan pelatihan untuk meningkatkan pengetahuan dan ketrampilan pelaku usaha dalam bidang managemen dan pemasaran digital, bantuan pengadaan bahan baku, dan pendampingan pembuatan pembukuan sederhana. Hasil dari kegiatan ini adalah meningkatnya kapasitas produksi, tersedianya pembukuan sederhana, meningkatnya kemampuan managerial pelaku usaha dan meningkatnya pengetahuan pelaku usaha tentang pemasaran digital
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, LEVERAGE, AND FREE CASH FLOW ON EARNINGS MANAGEMENT Nadifah, Rifda; Kusuma, Poppy Dian Indira; Arofah, Triani
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020): June 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1151.911 KB) | DOI: 10.20884/1.sar.2020.5.1.3028

Abstract

This study aims to determine the effect of CSR Disclosure, Leverage, and Free Cash Flow on profit management. The population in this study was manufacturing companies in the food and beverage sector which were listed on the Indonesia Stock Exchange (BEI) in the 2016-2018 period. Sampling was carried out using a purposive sampling method, and the number of samples used in the study was 26 data of food companies and drinks. Based on the results of research and data analysis using SPSS shows that: (1) CSR disclosure does not affect earnings management, (2) Leverage does not affect earnings management, and (3) Free cash flow does not affect earnings management. The results of this study imply that CSR disclosure is not the only indicator that is considered by investors. Investors may pay more attention to the company's prospects in the future along with the performance of the company. It is expected that companies can pay more attention to social responsibility as an effort to establish policies in promoting a balance between company profits and the benefits of society as a whole. Besides, in conditions where leverage and free cash flow are high, managers do not always think to undertake earning management to overcome the problems. Managers may consider the reversal impact after the earning management which may give a more negative impact on the company.
Pengaruh Faktor-Faktor Individual dan Institusional Terhadap Kepatuhan Wajib Pajak Restoran Mahmuda, Annisa Rahma; Mustofa, Rasyid Mei; Kusuma, Poppy Dian Indira
Jurnal Akuntansi dan Governance Andalas Vol. 2 No. 1 (2019): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v2i1.14

Abstract

This study aims at providing explanation of how tax audit, cash availability, perceived benefit, trust in government, and moral responsibility affects tax compliance. Those factors are predicted to direct tax compliance behavior. A survey involving 73 restaurant owners was conducted to gather data. Using multiple regression analysis, the results show that tax audit, perceived benefit, trust in government, and moral responsibility positively affect tax compliance. Meanwhile, cash availability has no effect on tax compliance. These results imply that to have tax payers’ compliance, several actions should be undertaken by government. Among those actions are improving tax audit and tax payers’ trust. In addition, government also has to improve tax fund allocation to bring better benefits to tax payers. Socialitation is also significant to improve tax payers’ moral responsibility and motivation to comply.
Relevansi Nilai Informasi Akuntansi dan Informasi Intellectual Capital pada Perusahaan Berbasis Pengetahuan di Indonesia Kusuma, Poppy Dian Indira
Jurnal Akuntansi dan Governance Andalas Vol. 3 No. 2 (2020): JURNAL AKUNTANSI DAN GOVERNANCE ANDALAS
Publisher : Unand Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jaga.v3i2.56

Abstract

Financial accounting research has been questioning if the accounting information contained in financial statements has lost its relevance in the capital market. In addition, this study aims to examine the value relevance of accounting and intellectual capital information of knowledge-based companies in Indonesia. Data were taken from the sample of twenty-nine companies which were purposively selected from MAKE (Most Admirable Knowledge Enterprises) award nominee companies within 2014-2018. Using multiple regression linier analysis, the results show that accounting information and intellectual capital information have value relevance. Companies with higher earning per share, book value per share, as the proxies of accounting information, and intellectual capital have higher share price. These results imply the importance for companies to properly manage their assets and to invest more in intellectual capital to create value.
THE EFFECT OF PROFITABILITY, LIQUIDITY, AND SOLVENCY ON STOCK PRICES ON THE INDONESIA STOCK EXCHANGE WITH DIVIDEND POLICY AS A MODERATING VARIABLE (A CASE STUDY OF COMPANIES IN THE HEALTHCARE SECTOR) Andriani, Bella Delvia; Kusuma, Poppy Dian Indira; Farida, Yusriati Nur
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 2 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.2.19786

Abstract

The research aims to determine whether there is an effect of profitability, liquidity, and solvency on stock prices in health sector companies listed on the Indonesia Stock Exchange in 2019-2023 and to determine whether dividend policy as a moderating variable is able to strengthen the influence between the dependent variable and the independent variable. The population in this research were healthcare sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023, with a total population of 33 companies. The sampling technique used in this research was purposive sampling, resulting in 9 healthcare sector companies that met the sample criteria. The results of this research indicate that: (1) Profitability has a negative effect on stock prices, (2) Liquidity has a positive effect on stock prices, (3) Solvency has a negative effect on stock prices, (4) Dividend policy does not strengthen the effect of profitability on stock prices, (5) Dividend policy strengthens the effect of liquidity on stock prices, (6) Dividend policy does not moderate the effect of solvency on stock prices.
THE INFLUENCE OF INVESTMENT ATTITUDES, SUBJECTIVE NORMS, SOCIAL MEDIA, AND THE BANDWAGON EFFECT ON STUDENTS’ INVESTMENT INTEREST IN THE CAPITAL MARKET Adi, Faisal Satrio; Kusuma, Poppy Dian Indira; Farida, Yusriati Nur
Soedirman Accounting, Auditing and Public Sector Journal Vol 4 No 2 (2025): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2025.4.2.19787

Abstract

This study aims to examine whether attitudes toward investment, subjective norms, social media, and the bandwagon effect influence students’ interest in investing in the capital market. This research employs a quantitative approach. The research subjects consist of active students of the Faculty of Economics and Business at Universitas Jenderal Soedirman, cohorts 2017 to 2019. The total population in this study is 229 students. The sampling technique used is simple random sampling, with the sample size determined using the Slovin formula, resulting in 70 respondents. Data analysis techniques include data quality testing, descriptive statistical analysis, classical assumption tests, and multiple regression analysis. The results show that: (1) attitudes toward investment have a positive effect on increasing students’ investment interest in the capital market; (2) subjective norms do not have a significant effect on increasing students’ investment interest in the capital market; (3) social media has a positive effect on increasing students’ investment interest in the capital market; and (4) the bandwagon effect has a positive effect on increasing students’ investment interest in the capital market. The implications of this study are expected to contribute to the development of knowledge in the field of financial accounting, particularly related to investment. Future research on internal factors may be expanded by analyzing other causal factors that influence and are associated with investment interest. Consequently, students’ understanding and literacy in economics—especially in accounting, finance, and investment—can be enhanced, along with their economic behavior in managing personal finances in accordance with current economic conditions. Furthermore, this study is expected to assist students, lecturers, faculties, and universities in providing investment-related information, facilitating access and communication through collaboration between universities and securities companies, stock exchanges, and other stakeholders involved in investment activities. Students are expected to gain a deeper understanding of investment, make effective use of time to enhance investment knowledge, and avoid consumptive lifestyles by developing the habit of investing with minimal initial capital. Through capital market seminar and training programs organized by universities, it is expected that students will develop positive perceptions of investment, thereby fostering their interest in starting stock investments in the capital market.
Co-Authors Adi, Faisal Satrio Andriani, Bella Delvia Arofah, Triani Bambang Agus Pramuka Eliada Herwiyanti Farida, Yusriati Nur Fitria, Pipit Kartikasari, Dyah Ayumurni Mahmuda, Annisa Rahma Mustofa, Rasyid Mei Nadifah, Rifda Negina Kencono Putri Paramita, Ratih Prajna Sugiarto S Sulaiman, Syifa’ Ibnatu Wita Ramadhanti