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All Journal SEIKO : Journal of Management & Business Jurnal Riset Akuntansi Aksioma Performance : Jurnal Bisnis dan Akuntansi Jurnal Riset Akuntansi Politala Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat
Puspitasari, Meliana
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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Analisis Sistem Informasi Akuntansi dalam Meningkatkan Pengendalian Internal: Studi Kasus pada Klinik PT. Hurip Putera Husada Yudistira, Rizky; Astriani, Devi; Puspitasari, Meliana
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 2 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i2.5311

Abstract

Bookkeeping Data Frameworks increase the value of associations with exact, pertinent, and opportune data. So that organization tasks become more successful and productive as well as the organization's interior administration choices. Inside control is required as an authoritative arrangement and technique to safeguard resources from extortion and blunders. The examination object is the PT facility. Hurip Putera Husada, exclusive which works in the field of general wellbeing administrations. The point of the exploration is to examine the bookkeeping data framework in working on the interior control of PT facilities. Hurip Putera Husada. The creator utilizes elucidating investigation with a subjective methodology. Information examination strategy by gathering, depicting, and dissecting information about bookkeeping data frameworks and inward control frameworks in organizations. The consequences of the examination presumed that subsequent to breaking down the bookkeeping data framework at the Hurip Putera Husada center it was sufficient and assumed a powerful and proficient part in working on inner control in the organization. Nonetheless, it is important to focus on clients of the organization's Zahir framework, particularly the principal server at the facility which is in danger in light of the fact that the framework should be associated with the center's web organization (LAN) so representatives can work the Zahir framework at the organization office and can't utilize it outside the organization
Pengaruh Pendapatan Premi dan Hasil Investasi Terhadap Laba Pada Perusahaan Asuransi Jiwa Syariah Cahyani, Alfina; Septiawati, Rohma; Puspitasari, Meliana
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.216

Abstract

This study aims to examine how much influence the independent variables, namely premium income and investment returns, have on the dependent variable, namely profits at Islamic life insurance companies in Indonesia that are registered with the Financial Services Authority (OJK) for the period 2017 – 2021. Quantitative methods are used in this study with multiple linear regression data analysis techniques and processed using SPSS version 26. This study data collection technique in this research uses purposive sampling and the secondary data used are published and audited financial reports. The samples used were 7 sharia life insurance companies for research. The results prove that premium income affects profits positively and significantly, while investment returns affect profits negatively and insignificantly. However, together premium income and investment returns affect profits significantly.
PENGARUH UKURAN PERUSAHAAN DAN MOTIVASI SOSIAL TERHADAP SUSTAINABILITY REPORT PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2022 Nofita, Amda Rizqi Dwi; Yanti, Yanti; Puspitasari, Meliana
Jurnal Riset Akuntansi Politala Vol 7 No 3 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i3.425

Abstract

Sustainability reports are one of the most important company or organizational media. The purpose of this sustainability report is to inform the organization's financial performance as well as the size of the company. This determines the size of a company and determines the openness that can be implemented by a company. The next factor that influences the sustainability report in a company is the social motivation of company management. This research aims to assess the influence of company size and social motivation on sustainability reporting. The research method used is a quantitative method sourced from secondary data. Purposive sampling is the method used in the sampling process. The data processing technique in this research uses SmartPLS software version 3.0. The results of this research show that company size and social motivation have a significant effect on sustainability reports Keywords: Company Size, Social Motivation, Sustainability Reporting
Pengaruh Ukuran Perusahaan Dan Kepemilikan Publik Terhadap Pengungkapan Lingkungan (Studi Kasus Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2022) Wulandari, Auliya Tri; Yanti, Yanti; Puspitasari, Meliana
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6849

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan dan kepemilikan publik terhadap pengungkapan lingkungan. Populasi dalam penelitian ini yaitu perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019 sampai 2022. Sampel penelitian sebanyak 96 pada perusahaan pertambangan. Teknik pengambilan sample menggunakan teknik purposive sampling. Menggunakan metode kuantitatif, data yang diambil berupa data sekunder. Teknik dalam pengolahan data menggunakan SmartPLS versi 3.0. Hasil penelitian ini menunjukkan bahwa variabel ukuran perusahaan berpengaruh signifikan terhadap pengungkapan lingkungan, serta variabel kepemilikan publik berpengaruh signifikan terhadap pengungkapan lingkungan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019 sampai 2022. Implikasi untuk penetili selanjutnya yaitu diharapkan meneliti lebih dalam mengenai variabel kepemilikan publik terhadap pengungkapan lingkungan, atau bisa mengganti dan menambah variabel Green Suplly Chain yang belum banyak diteliti, serta diharapkan untuk lebih memperhatikan sample perusahaan, sehingga penelitian yang dilaksanakan agar memperhatikan perbandingan dengan sektor lainnya.
PENGARUH IMPLEMENTASI GREEN ACCOUNTING, MATERIAL FLOW COST ACCOUNTING, DAN ENVIRONMENTAL PERFORMANCE TERHADAP SUSTAINABLE DEVELOPMENT Juliani, Denila; Lasmini, Lilis; Puspitasari, Meliana
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4158

Abstract

The impact of Environmental Performance, Material Flow Cost Accounting (MFCA), and Green Accounting on Sustainable Development in the healthcare industry listed on the IDX from 2019 to 2023 is examined in this study. To show the relationship between corporate sustainability in the healthcare industry and environmental accounting practices, material use efficiency, and environmental performance, this study will present actual data. Secondary data from annual reports and PROPER ratings are processed in this study using quantitative techniques and Structural Equation Model (SEM) analysis with SmartPLS 4. According to the study findings, Material Flow Cost Accounting significantly affects Sustainable Development, while environmental performance and green accounting have no visible impact. These findings emphasize the importance of operational efficiency in the sustainability of the healthcare sector. This study has limitations in the scope of industry sectors and a limited time period. Therefore, further research is recommended to expand the industry sector or extend the analysis period to understand broader sustainability trends.
PENGARUH GREEN ACCOUNTING, MEDIA EXPOSURE DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Aprilia, Sinta; Lasmini, Lilis; Puspitasari, Meliana
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 1 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i1.4164

Abstract

This study aims to analyze the effect of Green Accounting, Media Exposure, and Leverage on Tax Aggressiveness in Healthcare sector companies for the period 2019-2023. The research method used is quantitative with analysis techniques (PLS-SEM) using SmartPLS. This study uses secondary data sourced from the financial statements of companies listed on the Indonesia Stock Exchange (IDX). The results of the study indicate that Leverage has a positive and significant effect on Tax Aggressiveness, which means that the higher the leverage of a company, the more aggressive its tax strategy. Meanwhile, Green Accounting has a negative relationship with Tax Aggressiveness, but the effect is not significant, so it cannot be concluded that the implementation of Green Accounting actually suppresses tax aggressiveness. Media Exposure also does not show a significant effect on Tax Aggressiveness, which indicates that media attention does not necessarily affect the company's tax policy. The conclusion of this study is that leverage is the main factor in determining the company's tax aggressiveness, while Green Accounting and Media Exposure have not been proven to have a significant effect. Therefore, further research can explore other factors that have the potential to influence tax aggressiveness more comprehensively.
ANALISIS PENERAPAN LAPORAN KEUANGAN UMKM BERBASIS STANDAR AKUNTANSI KEUANGAN SAK-EMKM (STUDI KASUS TOKO GROSIR ADIT AHMAD) Rahayu, Iqlima Amalia; Lasmini, Lilis; Puspitasari, Meliana
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4544

Abstract

This research examines the adoption of financial reporting in Micro, Small, and Medium Enterprises (MSMEs) derived from the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM), using Toko Grosir Adit Ahmad in Karawang Regency as a case study. The focus on this theme arises from the importance of standardized financial reports in promoting transparency, accountability, and ease of access to financing. This research utilizes a qualitative methodology with a descriptive framework, with data gathered through interviews, field notes, and document reviews. The outcomes reveal that Toko Grosir Adit Ahmad has not fully implemented the provisions of SAK-EMKM. Financial records are still maintained in a simple manner without the complete preparation of income statements and balance sheets. The main inhibiting factors include limited understanding of accounting standards, a shortage of competent human resources, and insufficient support from external parties, such as training and mentoring. Based on these findings, the study suggests the need to improve accounting literacy among MSME actors and to encourage active involvement of the government and relevant institutions in promoting and supporting the broader implementation of SAK-EMKM.
Pengelolaan Keuangan UMKM dengan Menggunakan Sistem Aplikasi Akuntansi SIAPIK Nasihin, Ihsan; Purwandari, Dian; Puspitasari, Meliana; Listyawati, Ika; Prawatiningsih, Desty
Abdimas Galuh Vol 7, No 2 (2025): September 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v7i2.20900

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) memiliki peran dan posisi yang sangat strategis dalam perekonomian di Indonesia. Namun, sebagian besar UMKM di Indonesia masih menghadapi berbagai tantangan dalam aspek pengelolaan keuangan usaha dan penerapan akuntansi yang efektif. Banyak dari mereka tidak paham bagaimana mencatat transaksi sehari-hari hingga membuat laporan keuangan sederhana. Hal ini menyebabkan kesulitan dalam mengambil keputusan bisnis yang tepat. Oleh karena itu, kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengadakan sosialisasi dan pelatihan mengenai pengelolaan keuangan dan penggunaan sistem aplikasi akuntansi untuk para pelaku UMKM. Penggunaan aplikasi SIAPIK dipilih karena sesuai dengan kebutuhan UMKM yang belum memiliki sistem pencatatan keuangan yang memadai. Kegiatan ini dilaksanakan melalui empat tahapan, yaitu pengumpulan data, pelatihan, evaluasi, dan pendampingan. Hasil kegiatan menunjukkan bahwa penggunaan aplikasi SIAPIK dapat membantu UMKM menyusun laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Peserta pelatihan dapat mencatat transaksi keuangan harian, memisahkan keuangan pribadi dan usaha, serta menyusun laporan keuangan secara otomatis. Evaluasi dilakukan melalui tes tertulis dan praktik langsung, serta monitoring rutin untuk memastikan pengelolaan keuangan berjalan baik. Pendampingan dilakukan melalui grup WhatsApp dan langsung di lokasi mitra. Dengan adanya pelatihan dan pendampingan ini, pelaku UMKM dapat meningkatkan kapasitas pengelolaan keuangannya dan membentuk kebiasaan baru yang lebih disiplin dan berbasis data
Co-Authors Aprilia, Sinta Astriani, Devi Cahyani, Alfina Juliani, Denila Lilis Lasmini Listyawati, Ika Nasihin, Ihsan Nofita, Amda Rizqi Dwi Prawatiningsih, Desty Purwandari, Dian Rahayu, Iqlima Amalia Septiawati, Rohma Wulandari, Auliya Tri Yanti Yanti Yudistira, Rizky