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ANALISA LAPORAN ARUS KAS UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN PADA PT. TOPJAYA SARANA UTAMA JAKARTA Bambang Hermanto; Hamizar Hamizar; Puspita Romadhona
JURNAL LENTERA AKUNTANSI Vol 4, No 1 (2019): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Financial performance is a parameter tool of management success level in managing financial so urces owned by the company. The using statement of cash flow approach in this research is based on that this approach is very good to measure the company performance (management) because it is able to measure the company efficiency in particular periode. Statement of cash flow is the report that showing the effect of operating activities, investing activities, and financial activities in company to cash flow for certain periode by use of method that already being established which is direct method or indirect method. Useful statement of cash flow internally divides management party and externally divides investor party and creditor. With arrange cash flow information analysis, side management will know if policy already is being done by walking with every consideration. Analisis of the statement of cash flow is very important for management as the decision maker. This research objective is to measure the financial performance of PT.Topajaya Sarana Utama. In the periode accounting 2008–2012 through using analysis statement of cash flow with the ratio of investment and financing, adequacy ratio, efficiency ratio. From the research result already been done the writer get a conclude : that PT. Topjaya Sarana Utama get a liquid situation a shows that company able have a capability to pay the short term and long term liabilities in the next futures therefore analysis cash flow can be a tool to evaluate performance of PT. Topjaya Sarana Utama, that besed on companycapability in get the positive cash and result of analysis cash flow to able to realize financial performance effectively and efficiently.Key words: Analysis ,Cash Flow, Financial Performance

DETERMINAN PERBEDAAN NILAI PERUSAHAAN PUBLIK DI INDONESIA, THAILAND, DAN SINGAPURA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI Puspita Romadhona; Nurmala Ahmar; Darmansyah Darmansyah
JURNAL LENTERA AKUNTANSI Vol 3, No 2 (2018): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

AbstractThis study examines the differences determinant in firm value of public companies in Indonesia, Thailand, and Singapore, institutional ownership as a moderator. The sampling technique used is purposive sampling with criteria public listed company, issuing financial statements that entered into the top index for five years. Sample used is 130 observation in Indonesia, 175 observation in Thailand, and 135 observation in Singapore with SEM-PLS analysis method using WarpPLS 6.0 and multigrup analysis. The results indicate that profitability has significant effect to firm value either in Indonesia, Thailand, or in Singapore. Solvability has no significant effect to firm value in Indonesia, but in Thailand solvability has negative effect on firm value and in Singapore solvability has positive effect to firm value. Ownership institutional able to moderate the effect of profitability and solvability on the value of firms in Singapore, while in Thailand institutional ownership can’t moderate profitability effect, but moderate solvability of firm value. While in Indonesia, institutional ownership unable to moderate the effect of profitability and solvability on firm value. The result of multigrup analysis shows there is a difference determinant of firm value with institutional ownership as moderator between Indonesia with Thailand, Indonesia with Singapore, and Thailand with Singapore.Keywords: Profitability, Solvability, Institutional Ownership, Total Assets, Price To Book Value.

Analisis Bauran Pemasaran Dalam Upaya Meningkatkan Keputusan Pembelian di Kopi Nako Kota Wisata Riky Darmawan; Puspita Romadhona
Reslaj : Religion Education Social Laa Roiba Journal Vol 5 No 6 (2023): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v5i6.3848

This study aims to determine the marketing mix at Kopi Nako Kota Wisata and its impact in an effort to increase purchasing decisions at Kopi Nako Kota Wisata. This research uses descriptive qualitative methods with primary data sources. The techniques used in collecting data in this study include observation, interviews and documentation directly to respondents of Kopi Nako Kota Wisata Cibubur and literature study. The results showed that Kopi Nako Kota Wisata has implemented a marketing mix and is able to improve purchasing decisions, namely from the aspect of the products offered that are of good quality, clean and use fresh ingredients, the price aspect offered is still affordable from the surrounding cafes, the promotion aspect is good and spreads by word of mouth, the location aspect is very strategic because the location is easily accessible from various directions, the aspect of staff people where staff serve consumers in a friendly and polite manner, the process aspect where the unique menu ordering process, various payment facilities and fast product presentation, the physical evidence aspect is seen from a crowded but still conducive atmosphere and good furniture layout and monochrome aesthetics. Keywords: Marketing Mix, Purchase Decision

ANALISIS MINAT MASYARAKAT TERHADAP PRODUK KREDIT CEPAT AMAN (KCA) DI PT. PEGADAIAN CO-LOCATION CIBARUSAH, KABUPATEN BEKASI Widya Suci Lestari; Puspita Romadhona
Jurnal Ilmiah Global Education Vol. 4 No. 2 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 2, Juni 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v4i2.896

This study aims to determine public interest in Fast Secured Credit products at PT. Pegadaian Co-Location Cibarusah, Bekasi Regency. This research uses descriptive qualitative. Respondents in this study were 20 customers of PT. Pegadaian Co-Location and 1 employee of PT. Pegadaian PT. Pegadaian is the Pawn Manager of Kota Wisata Branch. Data collection methods used are observation, interviews, and documentation. The collected data were analyzed descriptively by conducting interviews showing the public's interest in Fast Secured Credit products at PT. Pegadaian Co-Locations in Cibarusah, Bekasi Regency There are quite a lot of. It is known that this Co-Location streamlines customer time in making transactions at Pegadaian outlets. Shown by the turnover that has been achieved in the last 1 year PT. Pegadaian Co-Location Cibarusah, Bekasi Regency increased by 11.37% with a marketing team that PT. Pegadaian owns and marketing strategy used by PT. pawnshop. However, it does not rule out the strategy used by PT. This pawnshop was changed to increase the interest of increasingly diverse customers and increasingly sophisticated technological advances.

Analisis Kepuasan Konsumen terhadap Pelayanan Kopi Nako Kota Wisata Cibubur Wahid Aldi Rinanto; Puspita Romadhona
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 1 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i1.3853

This study aims to analyze customer satisfaction with nako coffee services in kota wisata cibubur. This research uses a qualitative descriptive method. Data collection was carried out through observation, survey, and interviews with 20 sources, namely consumers who were Visiting Kopi Nako Kota Wisata Cibubur. The results of this study are the services provided by Kopi Nako Kota Wisata Cibubur have met the criteria for good service readiness. Kopi Nako Kota Wisata Cibubur has provided good service to consumers. The analysis was carried out using indicators of reliability (reliability), responsiveness, assurance, attention (empathy), and physical evidence (tangible) which were analyzed through interviews with consumers as many as 20 sources, and they stated that they had a relatively high level of satisfaction with the services provided by kopi nako kota wisata cibubur. Keywords: satisfaction, service, consumer

Pengaruh Persepsi Risiko, Pengetahuan, Dan Motivasi Terhadap Minat Investasi Mahasiswa Di Pasar Modal: (Studi Kasus pada Mahasiswa S1 Fakultas Ekonomi dan Bisnis Universitas Bina Sarana Informatika Program Studi Akuntansi) Puspita Romadhona
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i3.1008

This study aims to determine the effect of risk perception, knowledge, and motivation on students' interest in investing in the capital market (a case study on undergraduate students at Bina Sarana Informatics University, Major Accounting). This research method uses a quantitative approach with technical multiple linear regression analysis processed using SPSS. The data collection technique is by distributing questionnaires to 100 students as respondents via the google form. The results of the study show that knowledge and motivation have a significant effect on investment interest, while risk perception has no effect on student investment interest in the capital market. Simultaneously risk perception, knowledge, and motivation have a positive and significant effect on students' interest in investing in the capital market.

Pengaruh Persepsi Risiko, Pengetahuan, Dan Motivasi Terhadap Minat Investasi Mahasiswa Di Pasar Modal: (Studi Kasus pada Mahasiswa S1 Fakultas Ekonomi dan Bisnis Universitas Bina Sarana Informatika Program Studi Akuntansi) Puspita Romadhona
Jurnal Kendali Akuntansi Vol. 1 No. 3 (2023): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i3.1008

This study aims to determine the effect of risk perception, knowledge, and motivation on students' interest in investing in the capital market (a case study on undergraduate students at Bina Sarana Informatics University, Major Accounting). This research method uses a quantitative approach with technical multiple linear regression analysis processed using SPSS. The data collection technique is by distributing questionnaires to 100 students as respondents via the google form. The results of the study show that knowledge and motivation have a significant effect on investment interest, while risk perception has no effect on student investment interest in the capital market. Simultaneously risk perception, knowledge, and motivation have a positive and significant effect on students' interest in investing in the capital market.

Implementasi Sistem Informasi Akuntansi Pada Umkm Pabrik Tempe Bapak Welas Depok Romadhona, Puspita; Yulianti, Wiwit Rohaeni
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol 5 No 01 (2024): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v5i01.6149

This study aims to determine the implementation of accounting information systems in Micro, Small, and Medium Enterprises (MSMEs) with respondents from Mr. Welas Tempe Factory in Depok. The type of research used is a case study. Data collection methods in this study are interviews, observations, and documentation. The data analysis method uses a descriptive analysis method with a qualitative approach. The results of data analysis and discussion of this study indicate that Mr. Welas Tempe Factory still uses recording and is only limited to incoming and outgoing money so that Mr. Welas Tempe Factory cannot carry out the application and readiness of the implementation of the accounting information system due to lack of knowledge about accounting and limited human resources who manage bookkeeping.

Analisis Perlakuan Akuntansi Terhadap Aktiva Tetap Pada PT. Agung Podomoro Land Tbk Yulianti, Wiwit Rohaeni; Romadhona, Puspita
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol 4 No 02 (2024): Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v4i02.5259

Along with the times, the need for information and the quality of financial reports is increasing. Financial statements provide an overview of the company's financial condition that is important for shareholders and other stakeholders. The company aims to improve shareholder welfare through optimal profit generation. One important component in the financial statements is fixed assets, which has a big role in business operations, especially in the property sector such as PT Agung Podomoro Land Tbk. This study aims to analyze the accounting treatment of fixed assets at PT Agung Podomoro Land Tbk. The method used is descriptive analysis of secondary data from the company's financial statements. The results showed that PT Agung Podomoro Land Tbk applies the straight-line method for depreciation of fixed assets with the appropriate useful life. The company also follows PSAK No. 16 on the termination and disposal of fixed assets. Information regarding the value of fixed assets presented in the financial statements has been clearly disclosed, including additions, subtractions, and reclassifications of assets. The implication of this study shows the importance of proper fixed asset management to ensure the accuracy of financial statements and effective decision making.

INTEGRASI PEMBAYARAN DIGITAL DALAM SISTEM AKUNTANSI BERBASIS CLOUD PADA STARTUP TEKNOLOGI MOKA POS DI INDONESIA Romadhona, Puspita; Yulianti, Wiwit Rohaeni; Chandra, Satria; Hartanti
Jurnal Ekonomi dan Manajemen Vol. 4 No. 2 (2025): Juni: Jurnal ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i2.2061

This study aims to analyze the impact of integrating digital payment systems with cloud-based accounting systems on financial management efficiency in Indonesian tech startups, using Moka POS as a case study. Employing a qualitative descriptive approach and secondary data analysis from company reports, the study finds that such integration enables automatic and real-time transaction recording, reducing dependence on manual processes prone to error. The results indicate improved operational efficiency, faster transaction reconciliation, and greater accuracy in financial reporting. These findings are supported by the national trend of significant growth in digital transactions during the 2020–2024 period. The study recommends enhancing digital literacy, developing user-oriented system features, and increasing policy support from the government to expand the sustainable adoption of such technology.

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