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PELATIHAN KOMPUTER AKUNTANSI MENGGUNAKAN ACCURATE BAGI GURU SMK DI LAMPUNG TIMUR Dewi, Dian Nirmala; Asliana, Endang; Puspitasari, Endah Yuni; Wijaya, Lihan Rini Puspo; Dzulhasni, Sahilly; Trihatmaja, Surya Prasetya
Jurnal Pengabdian Nasional Vol 4 No 2 (2023)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/jpn.v4i2.3456

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk meningkatkan kompetensi para guru SMK di bidang komputer akuntansi menggunakan software akuntansi Accurate Online. PKM ini juga bertujuan untuk membantu para guru SMK mengembangkan bahan ajar untuk praktikum komputer akuntansi. Manfaat yang diharapkan dari kegiatan ini adalah mitra memiliki guru yang terampil dalam menggunakan Accurate Online serta memiliki bahan ajar praktikum. Mitra pada kegiatan ini adalah SMKN 1 Sukadana dan SMK Maarif NU 1 Purbolinggo, Lampung Timur. Pelaksanaan pelatihan dilaksanakan secara daring selama dua hari. Sementara itu, penyusunan draft bahan ajar dilaksanakan secara luring di SMK Maarif NU 1 di Lampung Timur. Pelaksana PKM berjumlah 8 orang, terdiri dari 6 dosen dan 2 mahasiswa, sedangkan peserta berjumlah 15 orang. Secara umum, kegiatan PKM terselenggara dengan baik, tertib sesuai jadwal yang ditentukan. Kendala yang dihadapi berkaitan dengan koneksi internet yang tidak stabil di Lampung Timur, lokasi para peserta mengikuti pelatihan. Berdasarkan hasil evaluasi akhir terlihat bahwa 70% peserta mampu menjalankan Accurate Online untuk transaksi pembelian, penjualan, pencatatan aset tetap.

Analisis Portofolio Optimal Menggunakan Model Markowitz Pada Saham Jakarta Islamic Index Periode 2019-2024 Silviani, Dewi; Puspitasari, Endah Yuni; Irawan, Irawan
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 02 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.47284

This study aims to determine the optimal portfolio formation using the Markowitz model on Jakarta Islamic Index (JII) stocks for the2019-2024 period. The population in this study is all 30 Jakarta Islamic Index stocks for the 2019- 2024 period, while the sample is 12 stocks. Data analysis was conducted using the Markowitz model which begins by collecting monthly closing stock prices, calculating realized returns, expected returns, risks, covariances, and correlations until an optimal portfolio is obtained. This testresulted in four stocks that became the optimal portfolio with maximum profits, namely ICBP, ADRO, ANTM, and EXCL with anexpected return of 1.08% and a risk of 6.26%. On the other hand, the minimum risk consists of ICBP, INDF, INCO, EXCL, UNTR, and ADRO with an expected return of 0.44% and a risk of 4.37%. These results confirm that the application of the Markowitz model can help investors in determining the optimal stock combination according to risk preferences.

The Influence of Initial Capital, Business Duration, Working Hours, and Number of Workers on the Income of Traders at Tugu Market, Bandar Lampung City Antikasari, Piji Dewi; Asliana, Endang; Puspitasari, Endah Yuni
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.562

Economic growth in developing countries is often driven by the informal sector, particularly traditional market trading, which plays a critical role in creating employment and supporting low-income communities. In Indonesia, many individuals turn to informal trading due to limited access to formal jobs and education. The purpose of this research is to analyze how internal business elements namely starting capital, length of business operation, hours worked, and workforce size affect the income levels of traders in Tugu Market, Bandar Lampung. The research is motivated by fluctuating income levels in the market and inconsistent findings in existing literature. Using a quantitative approach and survey method, data were collected from 194 traders selected through the Slovin formula from a total population of 378. Structured questionnaires, direct observations, unstructured interviews and subsequently analyzed using multiple linear regression along with classical assumption testing. The findings reveal that both initial capital and the length of time the business has been operating have a substantial effect on income levels, whereas working hours and number of workers do not. These results underscore the significance of adequate funding and prior experience. It is recommended that local governments prioritize capital support and practical business training, supported by ongoing evaluation to enhance income sustainability in the informal sector.

The Influence of Initial Capital, Business Duration, Working Hours, and Number of Workers on the Income of Traders at Tugu Market, Bandar Lampung City Antikasari, Piji Dewi; Asliana, Endang; Puspitasari, Endah Yuni
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.562

Economic growth in developing countries is often driven by the informal sector, particularly traditional market trading, which plays a critical role in creating employment and supporting low-income communities. In Indonesia, many individuals turn to informal trading due to limited access to formal jobs and education. The purpose of this research is to analyze how internal business elements namely starting capital, length of business operation, hours worked, and workforce size affect the income levels of traders in Tugu Market, Bandar Lampung. The research is motivated by fluctuating income levels in the market and inconsistent findings in existing literature. Using a quantitative approach and survey method, data were collected from 194 traders selected through the Slovin formula from a total population of 378. Structured questionnaires, direct observations, unstructured interviews and subsequently analyzed using multiple linear regression along with classical assumption testing. The findings reveal that both initial capital and the length of time the business has been operating have a substantial effect on income levels, whereas working hours and number of workers do not. These results underscore the significance of adequate funding and prior experience. It is recommended that local governments prioritize capital support and practical business training, supported by ongoing evaluation to enhance income sustainability in the informal sector.

Implikasi Etika pada Penggunaan Artificial Intelligence (AI) dalam Akuntansi Manajemen Dzulhasni, Sahilly; Zakia, Dewi; Puspitasari, Endah Yuni; Wijaya, Lihan Rini Puspo
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 1 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v4i1.136

Artificial Intelligence (AI) has changed the way humans work, interact and manage data. One part of accounting work that is influenced by AI is management accounting. There is a gap between the demands for developing the capabilities of accountants in the AI era and the development of management accounting itself. The application of AI in the context of management accounting also raises several ethical issues that need to be considered. This research method uses a qualitative descriptive approach with an analysis of previous research literature being explored and explained. The research results suggest that it is important for future policymakers to ensure standardization of AI systems within the accounting paradigm to ensure high-quality systems that adhere to accounting principles and ethics. To address emerging ethical issues, it is important for organizations to involve ethicists and management accounting experts in the AI development and deployment process. This will help ensure that decisions made by AI systems adhere to widely accepted values and principles. This research provides novelty by filling a gap in the management accounting literature, exploring how AI can influence ethical practices in management accounting

The Effect of Asset Structure, Company Size, and Sales Growth on Capital Structure in Industrial Sector Companies on the Indonesia Stock Exchange 2021-2024 Period OKTAVIANI, Oktaviani; MAKHSUN, Arif; PUSPITASARI, Endah Yuni
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) - In Pre
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1682

This study analyzes the influence of asset structure, firm size, and sales growth on the capital structure of industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The research background is based on post-pandemic economic dynamics that influence corporate financing decisions and capital structure optimization based on the pecking order theory. The main objective is to examine the causal relationship between the variables of asset structure, firm size, and sales growth. Secondary data were obtained from annual financial reports, selected through purposive sampling with the criteria of industrial sector companies listed on the IDX, companies that consistently publish financial reports, companies that experience profits, and companies with positive equity, resulting in a sample of 92 samples over four years, 2021-2024. Data analysis used a descriptive approach to describe the distribution of variables, and multiple linear regression to test the hypothesis using SPSS 26 software. The results indicate that asset structure, firm size, and sales growth have a partial effect on capital structure. Simultaneously, the three variables explained 65.1% of the variation in capital structure (Adjusted R²=0.651), while 34.9% was influenced by other variables outside this study. This finding implies the need for adaptive financing strategies to address factors influencing capital structure to improve capital efficiency in the Indonesian industrial sector.

PENGARUH PERSONAL COST OF REPORTING, KOMITMEN ORGANISASI, DAN SIKAP PADA FISKUS TERHADAP INTENSI MELAKUKAN TINDAKAN PELAPORAN KECURANGAN (WHISTLEBLOWING) Alfallah, Miftha Pasha; Damayanti, Damayanti; Puspitasari, Endah Yuni
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 3 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10640106

This study aims to see how personal cost of reporting, organizational commitment, and attitudes influence the intention of employees tax on reporting violations (whistleblowing). Data collection techniques in this study used primary data, namely questionnaires distributed to respondents at the research object, namely the Pratama Natar Tax Service Office. The selection of the sample in this study used non-probability sampling, namely the type of saturated or census sampling, where each member of the population was taken as a sample of 102 respondents with a return rate of 98%, so that a total of 100 questionnaires. Completed questionnaires will be processed using SPSS software version 26, using multiple regression analysis techniques. The results of data processing can be concluded that personal cost of reporting has a positive effect on whistleblowing intentions with a significance value of 0,026 < 0,05 so that the first hypothesis is accepted. For the Organizational Commitment variable there is a positive influence on whistleblowing intentions with a significance value of 0,001 < 0,05 so the second hypothesis is accepted. And for the attitude variable it is concluded that there is a positive influence on whistleblowing intentions with a significance value of 0,010 < 0,05 so that the third hypothesis can be said to be accepted.

Determinasi Artificial Intelligence Akuntansi Dalam Pembuatan Laporan Keuangan Bagi Pemilik Sarana Apotek di Kota Bandar Lampung Wahyuni, Sinta Dwi; Puspitasari, Endah Yuni; Wijaya, Lihan Rini Puspo
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 6 (2025): Desember 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i6.4897

This study aims to analyze the determinants of artificial intelligence (AI) use in accounting for Pharmacy Service Owners (PSA) in Bandar Lampung City. The methodology employed is a quantitative approach and uses the SPSS version 26 application, distributing questionnaires to 100 respondents selected through purposive sampling. Hypothesis testing uses multiple linear analysis to examine what factors influence the application of accounting artificial intelligence. The result of the study indicate that the benefits of accounting obtain a value (coefficient 0,160, t-statistic 3.143) influencing the need for the application of accounting AI in the preparation of financial reports and basic techniques obtain a value (coefficient 0,117, t-statistic 2,820) influencing the need for the application of accounting AI in the preparation of financial reports and stakeholder obligations obtain a value (coefficient 0,104, t-statistic 2,046) influencing the need for the application of accounting AI in the preparation of financial reporting. PSA's knowledge of accounting benefits and technical fundamentals, as well as obligations from stakeholders, significantly contribute to technology adoption. The conclusion of this research emphasizes the importance of better understanding accounting and applying AI to enhance the efficiency and accuracy of financial reports in the pharmacy sector, encouraging PSAs to leverage modern technology for better business growth.

The Influence of Green Accounting, Environmental Performance, and Firm Size on Firm Value Miranti, Fransiska; Irawan, Irawan; Puspitasari, Endah Yuni
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5050

Purpose: This research investigates how green accounting, environmental performance, and company size impact the firm value of manufacturing companies in the basic materials sector. The study uses data from the Indonesia Stock Exchange (IDX) for the 2017–2023 period to explore the influence of these factors on investor perception. Methodology/approach: This study employs a quantitative, causal research design. Using purposive sampling, a sample of 16 companies was selected, yielding 112 panel data observations. The analysis was conducted using multiple linear regression in SPSS 25 on secondary data from annual reports, financial statements, and PROPER ratings. Results/findings: Although green accounting, environmental performance, and company size are proven to have a significant simultaneous effect on firm value, only green accounting and company size show a positive partial effect. Furthermore, the model has limitations, as the 12.2% Adjusted R² value implies that other unexamined factors play a much larger role in determining firm value. Conclusion: This study aimed to examine the effect of green accounting, environmental performance, and company size on firm value in manufacturing companies in the basic materials sector. The results show that green accounting and company size have a positive and significant impact on firm value, while environmental performance does not show a significant effect. Limitations: The study is limited to the basic materials sector and does not include other variables such as profitability, liquidity, or corporate governance, which may also affect firm value. Contribution: This research adds to the fields of environmental accounting and corporate finance by empirically showing how sustainability and firm traits can boost company value.

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