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Puji Handayati

Universitas Negeri Malang

Author-ID : 2413466

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Other

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Pemberdayaan Warga Kota dengan Pemanfaatan Pupuk Limbah Cincau Hitam Lina Saptaria; Imam Habibi; Rini Astuti; Puji Handayati; Sudarmiatin Sudarmiatin
Rahmatan Lil 'Alamin Journal of Community Services Volume 1 Issue 2, 2021
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol1.iss2.art5

Tujuan kegiatan pengabdian ini yaitu pemberdayaan warga untuk bertani dengan menggunakan pupuk organik limbah cincau hitam. Kegiatan pengabdian terdiri dari tim pengabdian masyarakat Universitas Islam Kadiri (UNISKA) yang bekerjasama dengan pabrik UD Rahmat Sejahtera Anugerah (RSA). Pelaksanaan pelatihan dilakukan pada bulan Mei 2021. Alat dan bahan yang digunakan antara lain alat pencacah limbah, siler, kemasan pupuk organik, kotoran ternak, sekam bakar, efektif mikroorganisme 4 (EM-4) dan gula merah. Luaran kegiatan yang diharapkan berupa warga dan pengusaha limbah cincau dapat memanfaatkan limbah cincau hitam sebagai pupuk organik yang dapat menyehatkan lingkungan warga di desa Ngronggo dan Rejomulyo Kota Kediri. Hasil yang diperoleh yaitu warga mulai bertanam sayuran di dalam polybag pada pekarangan rumah masing-masing dengan komoditas tanaman sayuran seperti terong lalap. Selain itu. program pemberdayaan warga ini dapat meningkatkan taraf hidup sehat, dapat menghijaukan desa serta menjadikan penerima manfaat dari limbah cincau hitam dari pabrik UD RSA.

Wild Animals as Assets in Conservation Institutions: A Phenomenological Study at Secret Zoo Winda Ayu Anggraini; Eka Ananta Sidharta; Puji Handayati
International Journal of Applied Business and International Management 2020: IJABIM STUDENTS EDITION, AUGUST 2020
Publisher : AIBPM Publisher

The objective of this study was to determine the meaning of wild animals as assets in conservation organizations. This research was qualitative research using a phenomenological approach. The interviewees of this study were from the legality department, animal reporting, and field supervisors at Secret Zoo. The results showed that wild animals were endangered animals that could not be traded freely, so that valuation, disclosure, and reporting activities could not be achieved through the applicable biological asset standards. In addition, wild animals have no selling value as a measure of their assets, thus the Secret Zoo used both exchange value and conservation value to support the management of assets. Therefore, wild animal assets could not be commercially recognized and business activities in conservation institutions required other components excluded from animals.

Accounting from Chinese Entrepreneur Perspectives Ihsanul Windasari; Puji Handayati; Cipto Wardoyo
International Journal of Applied Business and International Management Vol 5, No 3 (2020): December 2020
Publisher : AIBPM Publisher

This research aims to describe the meaning of accounting on Chinese businessperson perspective. It was conducted at Chinese beekeeping in Malang Regency. Observations, interviews, and documentations were used as data collection technique on this study. This study is qualitative research with phenomenology approach focusing on thought, individual and society as the object of analysis. It was interesting to determine how Chinese entrepreneurs perceive accounting since many entrepreneurs believe Chinese entrepreneurs can be relied on. This study contended that Chinese entrepreneurs see accounting as (1) information; (2) calculation (decision based); and (3) accountability.

Integrity Issue on Grab Drivers' Fraud Phenomenon Gita Yuniar; Puji Handayati; Sheila Febriani Putri
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 2 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) June 2020
Publisher : AIBPM Publisher

Recent development of technology undeniably and rapidly goes into orbit. Internet technology turns out to be a media to simplify anyone's work. Along with its developments and the service industry revolutions, a new breakthrough has emerged, namely smartphone app-based ride-hailing services. This eliminates the problems existing in conventional services, such as the difficulty of finding rates, uncertain rates and passenger safety guarantee. This study aims to describe the fraud committed by the Grab drivers and its impact for the drivers and Grab, and how to overcome it. This study uses qualitative research with a phenomenological approach. The object of this research is Grab drivers in Malang. The data used are primary and secondary data obtained through interviews, Application screenshots, and news items. The results of this study indicate that there are some frauds committed by Grab drivers such as (1) fictitious orders, (2) account sales, (3) account leases. To anticipate it, Grab has initiated a program namely "Grab Lawan Opik". One of Grabs internal controls is the selfie verification used to reduce account sales and leases.

Reporting Biological Assets on SAK-ETAP Perspective (A Case Study on Dairy Cattle Farming in Dairy Farming in Oro-Oro Ombo Village, Batu City) Muhammad Irsan Y Hi Wahid; Puji Handayati; Rizky Firmansyah
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) October 2
Publisher : AIBPM Publisher

The purpose of this study was to determine how the accounting treatment of biological assets according to the SAK-ETAP perspective regarding recognition, measurement, reporting and disclosure of financial statements. Suggest that you record financial reports according to SAK ETAP standards so that they can be used as decision-making materials for Oro-oro Ombo's dairy farms. reporting of biological assets in accordance with standards and also in accordance with existing facts can be profitable in the dairy farming business in the future. This research is a qualitative research with a case study research type. The subjects of this study were Oro-oro Ombo's dairy farm and the research object was dairy cows. The primary data used in this study are the results of interviews with informants who are directly responsible for managing the cattle farm business. Meanwhile, secondary data is used to support the primary in the form of documents that are related to the object of research. The results showed that the recognition of biological assets in the form of cows in accounting treatment according to cattle breeding is recognized as fixed assets and the measurement of biological assets is measured at fair value or equal to market prices. The reporting carried out by the farm includes a simple report that only shows the amount of income received for a month and also records the expenses incurred by the farm. Disclosure of biological assets on farms in the form of dairy cows contains a policy that does not recognize the classification of assets based on assets based on the productive life of the assets. So that the biological assets on Oro-oro Ombo's dairy farm, starting from recognition, measurement, reporting and disclosure are not in accordance with SAK-ETAP standards.

Environmental Cost Analysis of PT. Gudang Garam Tbk Rania Putri Distiawati; Ery Tri Djatmika Rudijanto Wahju Wardhana; Puji Handayati
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 4, No 1 (2021): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February
Publisher : AIBPM Publisher

In CSR activities, the initial concept of these activities is called the triple bottom line which consists of three corporate responsibilities in its business operations including people, planet, and profit. The data analysis technique used in this study is descriptive and comparative analysis of the sustainability report. The three aspects in the triple bottom line concept of CSR activities are the company's responsibility with the people, or the surrounding community by making social activities, corporate responsibility with the planet in various ways to overcome water, air, and soil waste. The last one is the company responsibility for profit that is also obtained from the good image which makes consumers become loyal customers of the company.

The Effect of Free Cash Flow (FCF) On Agency Cost and Financial Performance in Financial Sector Companies Registered in Indonesia Stock Exchange (BEI) 2015-2016 Agung Purnawarman; Puji Handayati; Rizky Firmansyah
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) October 2
Publisher : AIBPM Publisher

The company not only aims to seek profit, but also to maximize the prosperity of its shareholders by maximizing the value of the company. Within the company, there are three people who have different interests, namely, company owners, shareholders and managers. When the company generates free cash flow, there will be differences in the interests of the parties who make the work contract and create a conflict that will cause the company to pay costs, which is called agency cost. The result of this difference in interest can also affect the company's financial performance, because the company's finances are not going well. The purpose of this study was to determine the effect of free cash flow (FCF) on agency cost and financial performance in financial sector companies listed on the IDX in 2015-2016. The type of research used in the research is Explanatory Research, with a population of 83 companies listed on the Indonesian stock exchange in the financial sector in 2015-2016. The sampling technique used the purposive sampling method as many as 61 companies listed on the Stock Exchange in the financial sector 2015-2016. The analytical tool used in this study is a simple regression test. Based on the results of the analysis, it is found that free cash flow (FCF) has a positive and significant effect on agency cost in financial sector companies listed on the IDX 2015-2016 of 33.7% and free cash flow (FCF) has a positive and significant effect on performance. finance by 34.0%.

Effect of Firm Size on Sales Growth with Capital Structure as An Intervening Variable Shafarina Dewi Kusuma; Nurika Restuningdiah; Puji Handayati
Journal of International Conference Proceedings (JICP) Vol 4, No 1 (2021): Proceedings of the 9th International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i1.1131

The increasing need for consumer goods can cause the sectors of consumer goods are trying to increase their production activity which is supported by the firm's performance. It gives a signal of the high level of cash flow in the future and as a positive signal to creditors as an indication of the firm's sales growth. The purpose of this research is to test the validity of trade-off theory and resource-based view theory. In addition, this study aims to determine the direct effect and indirect effect between firm size on sales growth through capital structure. The sample used in this study are the sixteen companies for three years and those were tested by using path analysis and uses a quantitative research approach. The results of this study prove that firm size has a significant positive effect on sales growth through capital structure, which is proven based on the comparison of the indirect effect with the direct effect. This study aims to determine the direct effect and indirect effect between firm size on sales growth through capital structure. The sample used in this study is sixteen consumer goods sector companies that are listed on the Indonesia Stock Exchange throughout 2016-2018. Sixteen companies were tested using path analysis. The result of this study shows that firm size has a significant positive effect on sales growth through capital structure, which is proven based on the comparison of the indirect effect with the direct effect.

Akuntansi Keuangan Dasar Sebagai Upaya Peningkatan Kekuatan Pondasi Perekonomian bagi Organisasi Karang Taruna Desa Mangliawan Pakis Malang Rizky Firmansyah; Adam Gumilang Rahmawan; Puji Handayati
Janaka, Jurnal Pengabdian Masyarakat Vol 5 No 1 (2022): November 2022
Publisher : LP3M STAI Darussalam Krempyang Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/janaka.v5i1.395

This community service is carried out with the aim of providing an understanding of the administration of financial records that are neatly and systematically organized so that accountable and transparent financial reports are realized. The activity was carried out in Karang Taruna Mangliawan Village, District, Malang Regency. The attitude of mutual cooperation and cohesiveness in the Karang Taruna Organization is the main capital in developing the potential of the village. The youths who are members of the Karang Taruna Mangliawan Village organization are classified as active youths, some of whom have micro-scale businesses but still cannot make financial reports with accountable ones. Through this activity, members of the cadet reef are able to carry out simple financial records that are in accordance with the needs of the cadet coral organization.

Use Of Strategic Management Accounting by Large Manufacturing Companies in Bujumbura Bellini Munezero; Puji Handayati; Satia Nur Maharani
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 2 No 1 (2022): IJHESS-AUGUST 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v2i1.214

The purpose of this research was to determine the types and extent to which strategic management accounting systems are used by manufacturing companies in Bujumbura. The primary goal of this research is to determine the kind and extent to which strategic management accounting systems are implemented in the manufacturing sector of Bujumbura. Primary data was gathered to attain this goal. Data was collected using a quantitative technique based on descriptive analysis. According to the findings of this study, significant companies in Bujumbura have primarily embraced strategic management accounting methodologies. Strategic planning and budgeting, as well as strategic costing, are the most commonly used strategies. Other strategic management accounting strategies, such as quality costing and customer accounting, do not appear to have been used a lot

Co-Authors Aang Kunaifi Aang Kunaifi Abdullah Syakur Novianto Achmad Barizi Achmad Barizi Adam Gumilang Rahmawan Adelia Rahma Adelia Rahma Afifudin Afifudin Agung Purnawarman Agung Winarno Agus Hermawan Agus Hermawan Agus Salim Ahmad Wahyudin Ahmad Zaki Azzuhairi Aisyah Asri Nurrahma Akidah Fitrah Albaasith, Shooma Fikri Alvyola Permata Yussanto AMELIA SETYAWATI Amelia Sugangga Amin, Muh. Sirojuddin Andrianto, Ahmad Andy Chandra Pramana Anisa Tus Saidah Anita Handayani Anugrahani, Inanda Shinta Aprilia Wulandari Arief Noviarakhman Zagladi Arif Wicaksono Aris, Nyuherno Ariyanto, Beny Atika Violeta Hanum Aulianda, Mega Azeeta Nur Partiwi Bagus Setiawan Bagus Setiawan Bagus Shandy Narmaditya Bahri, Mat Bahri, Matahari Adihapsari Saiful Bambang Sugeng Bambang Sugeng Basofitrah, Achmad Bastomi, Mohamad Bellini Munezero Beny Ariyanto Brilian Prastiti Andri Safitri Budi Eko Soetjipto Budi UTAMI Casimiro Soares Cholifah, Emilia Nur Chozin, Chozin Cipto Wardoyo Dewi Diah F Dian, Adiwibowo Distiawati, Rania Putri Djoewita Djoewita Djoewita Djoewita, Djoewita Dodik Juliardi Dwi Wulandari Dyah Arini Rudiningtyas Dyah Setyawati Eddy Sutadji Eka Ananta Sidharta Eko Juni Wahyudi Ely Siswanto Ery Tri Djatmika Rudijanto Wahju Wardhana Ery Tri Djatmika RWW Etty Soesilowati Faizin, Moh. Fauji, Diah Ayu Septi Fazlur Rahman Rahawarin Ferdiansyah, Rifaldy Adinandra Fitriyah Fitriyah Fulgentius Danardana Murwani Gita Yuniar Gunartin . Guntur Kusuma Wardana Hadi Ismanto Hanif Rani Iswari Haqi, Syafrozi Hari Wahyono Heri Pratikto Heri Purnomo Hermawan, Dedi Joko Hernanik, Nova Dwi Ihsanul Windasari Ilham, Rachmad Imam Habibi Imam Mukhlis Indratirta, Nadia Prima Insani, Yogie Dana Iradah Rahman Irma Hidayati Ismanto, Hadi Ismanto Ismawati, Lilik Isnaini, Arif Ita Athia Ita Prihatining Wilujeng Iva Khoiril Mala Izzalqurny, Tomy Rizky Junaidi Khalikussabir, Khalikussabir Khusnia, Rif’atul Kukuh Budianto Kukuh Budianto KURNIAWAN, RIVALDO Kusuma, Shafarina Dewi Lailatul Rohmah Laksono, Andi Latif, Sahraman D. Hadji Ludi Wishnu Wardana Lukmanasari, Herla Luthfiya Fathi Pusposari M. Cholid Mawardi Mahmud Mahmud Makaryanawati Makayanawati Makayanawati ‏‏‎ Maretasari, Rina Masculine Muhammad Muqorobin Maslichah Maslichah Mega Aulianda Mifta Ria Oktaviana Mifta Ria Oktaviana Moch Mohtar Moch. Wahyu Widodo Moh Yasir Moh. Amin Mohammad Rofiudin Mohammad Rofiudin MOHD RIZAL PALIL Muchamad Rizky Fauzi Mufid A Muh. Sirojuddin Amin Muhammad Bukhori Dalimunthe Muhammad Irfanul Hakim Zain Muhammad Irsan Y Hi Wahid Muhammad Sulhan Mustofiyah, Nuriyatul Muttaqien, Zaenul Nabila Aura Dewanti Nabila Aura Dewanti Nadliroh, Indah Datin Naswan Harsono Naswan Suharsono Novi Trisnawati Novi Trisnawati Novita Rifaul Kirom, Novita Rifaul Nur Diana Nur Diana Kholidah SM Nur Hidayatul Istiqomah Nurika Restuningdiah Nurul Farida Nurus Shobah Pahrizal Pahrizal Pradana, Nikko Zein Jaya Prastiono, Suryo Purnawarman, Agung Purwadi, Muhammad Guntur Purwianti, Ari Putra Hilmi Prayitno Rachmawati, Dita Rahajeng Cahyaning Putri Cipto Raharimalala Narindraniaina Elisoa Rahayu RAHAYU Rahman, Fadali Rahman, Iradah Rahmi, Vembri Aulia Rania Putri Distiawati Ratna Dwi Nastiti Ratna Tri Hardaningtyas Ravinesh Rohit Prasad, Ravinesh Rohit Rayyan Sugangga Renny Dwijayanti Restu Millaningtyas Reyhan Mahardika Rieska Maharani Rini Astuti Rini Astuti Rita Anggraini Rahayu Rizkita, Marsya Aulia Rizky Arief Shobirin Rizky Firmansyah RIZKY NURYANTI Rokhman, Afif Nur Rosmala Dewi Rosmiza Bidin Rozi, Wisma Miftahur RR. Ella Evrita Hestiandari Saiful Arif santoso, fuji Saptaria, Lina Saraswati, Thusy Tiara Satia Nur Maharani Septiawan, Bambang Shadi Emad Areef Alhaleh Shafarina Dewi Kusuma Sheila Febriani Putri Shobah, Nurus Siti Salina Mustakim Slamet Fauzan Sonhaji Sri Umi Mintarti Subhan, Ega Saiful Sudarmiatin Sudarmiatin Sudarmiatin Sugangga, Rayyan Sukarsih Sukarsih, Sukarsih Sulis Rochayatun Sulton Sholehuddin Sumiati Sumiati Sunandes, Aris Sunariyadi, Sunariyadi Suparti Suparti Sutomo Sutomo Syafrozi Haqi Talitha Rahmi Ardiyanti Tasnim Nikmatullah Realita Tatas Ridho Nugroho Tatas Ridho Nugroho Tjatur, Christian Ulfi Andrian Sari Umi Nandiroh Umu Rosyidah Vega Wafaretta Vembri Aulia Rahmi Wahid, Muhammad Irsan Y Hi Wahju Wardhana Wahyu Dede Gustiawan Wahyu Mustika Rani Wakik Wardhana, Ery Tri Wibowo, Nyuherno Aris Widyaningrum, Santi Winda Ayu Anggraini Windarto, Agoes Windasari, Ihsanul Yulani, Farah Siska Yuli Soesetio Yuniar, Gita Yusuf Yusuf

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