Article Per Year (5 Year)
p-Index From 2021 - 2026
3.018
P-Index
This Author published in this journals
All Journal Jurnal Penelitian Pendidikan IPA (JPPIPA) Journal of Education Technology Kasuari: Physics Education Journal (KPEJ) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Akuntansi Barelang Jurnal Revenue : Jurnal Ilmiah Akuntansi JURNAL ABDIMAS TRIDHARMA MANAJEMEN International Journal of Education and Teaching Zone Moneter : Jurnal Keuangan dan Perbankan Carmin: Journal of Community Service Jurnal Abdi Citra Jurnal Nusa Akuntansi Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat ABDIMAS Iqtishadia Asian Journal of Science Education
PURWASIH, DESY
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
PENGARUH UMUR PERUSAHAAN DAN KOMITE AUDIT TERHADAP AUDIT REPORT LAG DENGAN REPUTASI KAP SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR TRANSPORTASI DI BURSA EFEK INDONESIA TAHUN 2018-2022) Finna; Purwasih, Desy
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.29

Abstract

This research aims to determine and obtain empirical evidence of the influence of company age and audit committee on audit report lag, with reputation as a moderating variable in transportation sector service companies listed on the IDX in2018-2022. This type of research is quantitative research and uses secondary data in the form of audited annual financial reports sourced from the official website of the Indonesia Stock Exchange (BEI). The population in this research istransportation sector service companies registered on the BEI in 2018-2022 with 15 companies as the population, and the sample technique used was purposive sampling and 13 companies were sampled within 5 years of observation. The data analysis technique in this research uses logistic regression analysis in the Eviews 9 software application. The results of this research simultaneously show that company age and the audit committee have an effect on audit report lag and partially show that company age has no effect on audit report lag while the audit committee has an effect. against Audit Report Lag, and also Kap's reputation cannot moderate the age of the Company and the audit committee against audit report lag.
PENGARUH REPUTASI KAP DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN DENGAN FINANCIAL DISTRESS SEBAGAI MODERASI (STUDI EMPIRIS DILAKUKAN PADA PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022) Bartinius, Putri Pelecia; Purwasih, Desy
Jurnal Nusa Akuntansi Vol. 1 No. 2 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 2 Mei Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i2.30

Abstract

This study aims to analyze and provide empirical evidence of the influence of KAP reputation and previous year's audit opinion on going concern audit opinion with financial distress as a moderating variable. The type of research used is a quantitative approach with associative methods. The population in this research are property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sampling technique in this research was purposive sampling and obtained research samples of 34 companies with observations for 5 years, a total of 170 research samples were obtained. The data analysis technique used is logistic regression using E-views version 9 software. Based on the results of the analysis, it is known that the KAP's reputation and the previous year's audit opinion simultaneously influence the going concern audit opinion. Partially, KAP's reputation has no effect on going concern audit opinion, while the previous year's audit opinion has an effect on going concern audit opinion. The results of logistic regression analysis (MRA) show that financial distress cannot moderate KAP reputation and the previous year's audit opinion on going concern audit opinion.
PENDAMPINGAN PELAPORAN PAJAK BUMDES PADA DESA RANGKASBITUNG Purwasih, Desy; Handayani, Asih; Anjilni, Ratih Qadarti
Jurnal Abdi Citra Vol. 2 No. 2 (2025): Jurnal Abdi Citra Volume 2 Nomor 2 Agustus Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v2i2.300

Abstract

This Community Service (PKM) activity aims to Increase Knowledge by providing a deep understanding of the application of taxes on BUMDes and the benefits that can be obtained from its use, Develop Practical Skills, Increase Access and application of tax calculations on BUMDes Rangkasbitung Village. This activity will involve three lecturers from the Bachelor of Accounting Study Program, Faculty of Economics and Business, Pamulang University (UNPAM), who will provide intensive training and mentoring to the management of BUMDes Rangkasbitung Village. The method used in this activity is Group-based, comprehensive socialization, and digital technology-based. Furthermore, the above method is implemented in 4 (four) stages, namely: (1) Socialization, (2) competency improvement, (3) mentoring (4) monitoring and evaluation. The results of this monitoring and evaluation will be used as material for system improvements and adjustments, both from the technical side and from the operational side of BUMDes Rangkasbitung Village.
Sustainability Report and Financial Performance Purwasih, Desy; Handayani, Asih
EAJ (Economic and Accounting Journal) Vol. 5 No. 2 (2022): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i2.y2022.p8-18

Abstract

environmental performance in the sustainability report and social performance in the sustainability report on the financial performance of mining companies in the coal sub-sector for the 2018-2020 period. The population in this study were 35 companies. The sample selection in this study used a purposive sampling technique, in order to obtain 14 companies that fit into the criteria. The data analysis technique used is panel data regression using EViews 9.0 software. The results of this study indicate that economic performance in the sustainability report, environmental performance in the sustainability report and social performance in the sustainability report together have an effect on financial performance, economic performance in the sustainability report and environmental performance in the sustainability report have no partial effect on financial performance. While social performance in the sustainability report has a partial influence on financial performance.
Does The Size of a Public Accounting Firm Effects the Relationship Between Financial Distress, Fee Audit, Audit Delay and Auditor Switching? Solihin, Atang; Purwasih, Desy
EAJ (Economic and Accounting Journal) Vol. 6 No. 2 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i2.y2023.p98-110

Abstract

This study aims to analyze and provide empirical evidence of the effect of financial distress, audit fees, and audit delay on auditor switching with KAP size as a moderating variable. The type of research used is a quantitative approach with associative methods. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sampling technique in this study was purposive sampling. The data analysis technique used is logistic regression using E-Views version 12 software. Based on the analysis results, it is known that financial distress, audit fees, and audit delay simultaneously affect auditor switching. Partially, economic pain and audit delay do not affect auditor switching, while audit fees affect auditor switching. The logistic regression analysis (MRA) results show that KAP size cannot moderate financial distress, audit fees, and audit delay on auditor switching.
Sosialisasi Perhitungan Hpp dalam Pembuatan Hand Sanitizer sebagai Upaya Pencegahan Virus dimasa Pandemi Hasanaha, Nuriah; Nuraini, Sa'adah; Wulan, Suri Cahya; Mauli, Yulistia; Purwasih, Desy
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 1 No. 2 (2021): PROSIDING DEDIKASI MARET
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Wabah COVID-19 yang menyerang seluruh dunia, tanpa terkecuali Indonesia, menimbulkan dampak yang besar pada ketatanegaraan, terutama pada perekonomian. Masyarakat dituntut untuk bertahan hidup dengan situasi kondisi perekonomian yang melanda Indonesia. Segala upaya dilakukan untuk menekan angka pengeluaran, tetapi tetap mengikuti protokol kesehatan. Salah satu upaya untuk merealisasikan hal tersebut adalah pelaksanaan Pengabdian (Mahasiswa) Kepada Masyarakat yang dilakukan oleh Mahasiswa Universitas Pamulang dengan kegitatan sosialisasi mengenai pembuatan handsanitizer. Kegiatan ini bertujuan untuk mensosialisasikan dan memberitahukan bahwa handsanitizer mampu dalam menghadapi virus corona. Selain itu, hand sanitizer juga dapat diperjual-belikan dan menjadi salah satu sumber penghasilan masyarakat di masa pandemi ini, dimana bahan-bahan yang digunakan sangat mudah untuk didapatkan. Pemilihan handsanitizer sebagai salah satu program pemberdayaan masyarakat karena hand sanitizer punya nilai daya jual dan manfaat manfaat yang dapat menjadi pemasukan tambahan bagi para ibu-ibu peserta penyuluhan, mengingat kebutuhan akan hand sanitizer yang tinggi dan mengandalkan HPP dari home made lebih rendah, akan menarik minat masyarakat untuk memilih hand sanitizer home made ini. Kata Kunci: PmKM, Hand Sanitizer, HPP, Wabah Covid’19, Penghasilan
The Encyclopedia of Flora on Curiak Island to Improve Critical Thinking Skills of Science Education Students Sari, Mella Mutika; Yulinda, Ratna; Purwasih, Desy
Jurnal Penelitian Pendidikan IPA Vol 10 No 2 (2024): February
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppipa.v10i2.6128

Abstract

This research aims to produce a flora encyclopedia product on Curiak Island that is suitable for improving critical thinking skills.  Type of Educational Design Research (EDR) research using Tessmer formative evaluation design. The formative evaluation used consists of four stages, namely the self-evaluation stage, expert review, one-to-one evaluation, and small group evaluation. Collecting product validation data using an encyclopedia assessment instrument. Data regarding validity is collected through an encyclopedia validation sheet by giving a score of 1, 2, 3, or 4 (1 = not good, 2 = quite good, 3 = good, and 4 = very good). Critical thinking assessment use essay with four indicators. The findings show that the product developed is feasible in terms of material, media and language. The test results show that there is a significant difference in students' critical thinking abilities before and after learning. Apart from that, the analysis indicator in critical thinking skills obtained the highest score in the medium category. These findings illustrate that the effectiveness of product expectations is effective in improving students' critical thinking abilities.
The Influence of Political Connections, Capital Intensity, and Inventory Intensity on Tax Aggressivenes Sobirin, Hafid Alim; Purwasih, Desy
EAJ (Economic and Accounting Journal) Vol. 8 No. 3 (2025): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v8i3.y2025.p206-305

Abstract

This study aims to analyze the effect of Political Connection, Capital Intensity, and Inventory Intensity on Tax Aggressiveness in Consumer Non-Cyclicals Sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sampling method used in this study uses purposive sampling method, with quantitative research type. The data used is secondary data, the company's annual financial report. The number of samples used in this study were 24 companies in the in Consumer Non-Cyclicals Sector with observations for 5 (five) years, there are 120 observation objects were selected. The analysis technique used is path analysis to test the effect of intervening variable and uses the panel data regression method with the EViews version 13 application tool. The results showed that: 1) Political Connection has no affects Tax Aggressiveness, 2) Capital Intensity has affects Tax Aggressiveness, 3) Inventory Intensity has no affects Tax Aggressiveness, 4) Political Connections, Capital Intensity and Inventory Intensity have a positive and significant effect simultaneously on Tax Aggressiveness.
Co-Authors Anjilni, Ratih Qadarti Bartinius, Putri Pelecia Dini Rahmawati Effriyanti, Effriyanti Finna Handayani, Asih Hasanaha, Nuriah Insih Wilujeng Jumadi Khuluqi, Khusnul Mauli, Yulistia Misbah Misbah Muhammad, Nurlaela Nuh, Muhamad Nuraini, Sa'adah Qadarti Anjilni, Ratih Ratna Yulinda Sari, Mella Mutika Sobirin, Hafid Alim Sofna, Ayu Solihin, Atang Sri Widowati Syaukani, Mohammad Hafizh Taib, Suryani tri wahyuni Widowati, Susilowati Wulan, Suri Cahya Yani, Mena Zakwandi, Rizki