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All Journal Buletin Studi Ekonomi E-SOSPOL Jurnal Wira Ekonomi Mikroskil JURNAL ADMINISTRASI BISNIS Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Health Notions Ekspektra: Jurnal Bisnis & Manajemen JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Multidiciplinary Journal Majalah Ekonomi Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen POLITICO EKUITAS (Jurnal Ekonomi dan Keuangan) Performance Jurnal Entrepreneur dan Entrepreneurship Jurnal Perilaku dan Strategi Bisnis JOURNAL FOR BUSINESS AND ENTREPRENEURSHIP Jurnal Akuntansi Enrichment : Journal of Management Majalah Ilmiah Dian Ilmu AloHA International Journal of Health Advancement (AIJHA) Interdisciplinary Journal on Law, Social Sciences and Humanities Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Economics and Business Journal Jurnal Strategi dan Bisnis Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Administrasi Bisnis
Zarah Puspitaningtyas
Faculty Of Social Sciences And Political Science, University Of Jember
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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IS ACCOUNTING INFORMATION RELEVANT AS AN EARLY WARNING SIGNAL? Zarah Puspitaningtyas; Ika Sisbintari; Hari Karyadi; Andrias Dwimahendrawan
Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.2.22

Abstract

Abstrak – Relevankah Informasi Akuntansi sebagai Sinyal Peringatan Dini?Tujuan Utama – Studi bertujuan menganalisis peran informasi akuntansi sebagai sinyal peringatan dini bagi investor.Metode – Studi ini menggunakan metode wawancara terstruktur dan regresi linear berganda. Adapun sampel studi adalah perusahaan yang terdaftar di Indeks IDXHIDIV20 periode 2014-2019 dan komunitas investor saham pemula.Temuan Utama – Studi membuktikan bahwa informasi akuntansi mengandung nilai prediktif sebagai sinyal peringatan dini bagi investor. Keputusan investasi seringkali dipengaruhi perilaku investor yang terkadang sulit dianalisis secara rasional. Kualitas keputusan tergantung pada pengetahuan dan pengalaman yang dimiliki investor.Implikasi Teori dan Kebijakan – Hasil studi mendukung teori sinyal, bahwa informasi akuntansi mengandung nilai prediktif yang bermanfaat bagi investor. Walaupun demikian, perilaku investor terkait dengan pemanfaatan informasi akuntansi tergantung pada kemampuannya menangkap dan menganalisis sinyal tersebut.Kebaruan Penelitian – Studi ini menerapkan mixed method untuk membuktikan nilai prediktif dari informasi akuntansi dan mengungkapkan makna manfaat yang terkandung didalamnya bagi investor. Abstract – Is Accounting Information Relevant as an Early Warning Signal?Main Purpose – This study aims to analyze the role of accounting information as an early warning signal for investors.Method – This study uses a structured interview method and multiple linear regression. The study samples are companies listed on the IDXHIDIV20 Index for the 2014-2019 period and the beginner stock investor community.Main Findings – This Study proves that accounting information is predictive as an early warning signal for investors. Investment decisions are often influenced by investor behaviour which is sometimes difficult to analyze rationally. The decision's quality depends on the investor's knowledge and experience.Theory and Practical Implications – The study results support the signal theory that accounting information contains the predictive value that benefits investors. However, investors' behaviour related to the use of accounting information depends on their ability to capture and analyze these signals.Novelty – This study applies a mixed method to prove the predictive value of accounting information and reveal the meaning of the benefits contained therein for investors.
Prediksi Nilai Perusahaan melalui Penilaian Struktur Modal sebagai Pemoderasi Zarah Puspitaningtyas; Hari Karyadi; Kristina Dwi Wulandari
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 4 No. 3 (2020): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.918 KB) | DOI: 10.33795/jraam.v4i3.001

Abstract

This research analyses the capital structures moderation to profitability that influences the company's value in infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2015-2018. The sample of this study is 14 companies. The data analyzed by using moderated regression analysis. The novelty of this study lies on the testing of capital structure ability as a moderation based on the Mogdiliani-Miller and the Trade-Off theory. We find the significance of the profitability influence on the company's value is not moderated by capital structure. It shows that the company debt exceeds its optimum amount, thus, reducing the net income. Abstrak Penelitian ini menganalisis moderasi struktur modal terhadap profitabilitas yang berpengaruh pada nilai perusahaan di perusahaan infrastruktur, utilitas, dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2015-2018. Sampel studi ini berjumlah 14 perusahaan. Data yang terkumpul selanjutnya dianalisis menggunakan moderated regression analysis. Kebaruan studi ini adalah terletak pada pengujian kemampuan struktur modal sebagai pemoderasi dengan berdasarkan pada Teori Mogdiliani-Miller dan Teori Trade-Off. Temuan penelitian mengindikasikan bahwa signifikansi pengaruh profitabilitas terhadap nilai perusahaan tidak dimoderasi struktur modal. Hasil ini menunjukkan bahwa perusahaan memiliki beban utang melebihi jumlah optimumnya, sehingga mengurangi jumlah laba bersih yang diperoleh.
Pengaruh Profitabilitas Terhadap Kebijakan Dividen Dengan Likuiditas Sebagai Pemoderasi Zarah Puspitaningtyas; Aryo Prakoso; Andaratul Masruroh
JURNAL ADMINISTRASI BISNIS Vol. 9 No. 3 (2019)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.v9.i3.1-17

Abstract

The purpose of this study was to analyze the effect of profitability on dividend policy by using liquidity as a moderating variable. Profitability is proxied using asset returns, the dividend policy is proxied using a dividend payout ratio, while liquidity is proxied using the current ratio. This research uses quantitative with the type of association research. The population is all 21 companies in the agricultural sector listed on the Indonesia Stock Exchange, then the sample was selected using a purposive sampling method and obtained 7 companies. Data is obtained from the annual report on the official website of the Indonesia Stock Exchange. The next data collected was analyzed using the moderated regression analysis. The results of the analysis prove that profitability influences dividend policy and liquidity moderate the relationship of profitability with dividend policy.
Analisis Kinerja Keuangan Pt Perusahaan Gas Negara Tbk Tahun 2018-2021 Berdasarkan Keputusan Menteri BUMN NO. KEP-100/MBU/2002 Devi, Nadinda Kartika; Puspitaningtyas, Zarah; Sisbintari, Ika; Wahono, Puji
Jurnal Strategi dan Bisnis Vol 12 No 1 (2024): Membangun Bisnis Berkelanjutan
Publisher : Bussiness Administration Department, Faculty of Social and Political Science, University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jsb.v12i1.41178

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan Perusahaan Gas Negara tahun 2018-2021 yang menggunakan aspek keuangan berupa delapan rasio yang tercantum dalam Keputusan Menteri BUMN NO. KEP-100/MBU/2002. Delapan rasio tersebut ialah ROE, ROI, rasio kas, rasio lancar, collection periods, perputaran persediaan, total asset turn over, dan total modal sendiri terhadap total aktiva. Setiap rasio memiliki bobot penilaian masing-masing yang telah ditetapkan. Metode penelitian yaitu kuantitatif deskriptif dengan menggunakan data sekunder berupa laporan keuangan tahunan perusahaan yaitu tahun 2018, 2019,2020,2021 yang di dapat dari situs resmi PT. Perusahan Gas Negara (https://www.pgn.co.id/). Penelitian ini menghasilkan tingkat kesehatan perusahaan ditinjau dari aspek keuangan yaitu predikat yang didapat secara berturut-turut dari tahun 2018, 2019, 2020, 2021 yaitu AA, A, BB, dan AA.
Does Competence and Work Discipline Explanatory Factors For Educational Staff? Kurniawan, Agung Widhi; Puspitaningtyas, Zarah
Economics and Business Journal (ECBIS) Vol. 3 No. 1 (2024): November
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v3i1.161

Abstract

Competence and work discipline are seen as important factors for improving the performance of educational staff in higher education. The purpose of this study was to determine the effect of work competence and discipline on the performance of educational staff at the Main Office of Makassar State University. Data collection using a questionnaire to 132 respondents. At the 0.05 significance level, the results of multiple linear regression analysis prove that competence and work discipline have an effect on the performance of educational staff. These results indicate that competence and work discipline are explanatory factors that can encourage educational staff to achieve the expected performance. The results of this study are expected to provide an understanding of human behavior in organizations, so that it can be useful for self-development and the ability of educational staff to achieve the expected performance.
Pola Pengelolaan Kas bagi Pelaku UKM Berdasarkan Orientasi Entrepreneurial Puspitaningtyas, Zarah
Jurnal Entrepreneur dan Entrepreneurship Vol. 2 No. 1-2 (2013): Jurnal Entrepreneur dan Entrepreneurship
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jee.v2i1-2.157

Abstract

Industri kecil dan menengah (UKM) telah tumbuh dan berkembang pesat dari waktu ke waktu. Namun demikian, beberapa pelaku UKM mengabaikan penerapan akuntansi dengan mengelola kas tidak berdasarkan standar akuntansi keuangan. Tanpa penerapan akuntansi yang efektif, pengambilan keputusan bisnis tidak berdasarkan informasi akuntansi. Hal ini pada gilirannya mengganggu kontinuitas bisnis. Fokus penelitian ini adalah mengeksplorasi perilaku pelaku UKM dalam pemanfaatan akuntansi, khususnya pola pengelolaan kas, sebagai dasar pengambilan keputusan bisnis. Pengambilan keputusan bisnis berbasis akuntansi pada dasarnya merupakan perwujudan orientasi entrepreneurial, yaitu risk-taking. Desain penelitian ini adalah deskriptif kualitatif. Informan penelitian ini terdiri atas enam pelaku bisnis “batik dan bordir”. Data dikumpulkan melalui wawancara mendalam dan dianalisis menggunakan model Miles dan Huberman (1994). Melalui penelitian ini berhasil ditemukan persepsi mengenai penerapan pencatatan akuntansi, proses penerapan pengelolaan kas, dan pengambilan keputusan bisnis.
Investor behavior in evaluating portfolio performance: do investor behave rationally? Puspitaningtyas, Zarah
Enrichment : Journal of Management Vol. 14 No. 6 (2025): February: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i6.2197

Abstract

Financial theory assumes that investors are rational individuals. However, several empirical studies show that investors tend to act contrary to financial theory and cannot be explained in models based on investor rationality. How does investor behavior in making investment decisions relate to evaluating portfolio performance? This study applies mixed methods to prove portfolio performance evaluation through optimal portfolio formation and reveals its usefulness in making investment decisions. This study uses a single index model approach to evaluate portfolio performance and a structured interview method. The study sample is companies listed on the IDXHIDIV20 Index for the 2021 to 2023 period and investment manager as informants. These results prove that stock prices fluctuate in the same direction as the market index and each security has a different level of return and risk. Even though investors evaluate portfolio performance, excessive optimism, as a psychological factor, tends to control investor behavior in the investment decision making process. The research results support the behavioral financial theory that investors tend to act irrationally, because the decisions taken are not completely based on rational considerations but are also influenced by various kinds of biases that have an impact on investors' actions. However, investors' actions are seen as something normal. The results of the study contribute to the financial field to drive the efficiency of resource allocation and provide signals that reflect the value of the company
PENGARUH UKURAN PERUSAHAAN, STRUKTUR MODAL, DAN LIKUIDITAS TERHADAP PROFITABILITAS Amellia, Radhitta Diena; Puspitaningtyas, Zarah; Karyadi, Hari
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 4 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i4.6778

Abstract

The covid-19 pandemic has increased people's need for health products, making healthcare sector companies more attractive. However, Indonesia is still dependent on imports of raw materials for medicines, which causes import costs to increase and suppress company profits. To improve performance and profits, healthcare sector companies must compete and improve operational efficiency. This study aims to determine the effect of company size, capital structure, and liquidity on profitability in healthcare sector companies listed on the Indonesia Stock Exchange in 2018-2022. This study uses secondary data in the form of financial reports and annual reports from 17 healthcare sector companies listed on the Indonesia Stock Exchange in 2018-2022 as research samples. The analysis method used is multiple linear regression analysis with three independent variables, namely company size (natural logarithm of total assets), capital structure (debt to equity ratio), and liquidity (current ratio). The dependent variable in this study is profitability (return on asset). The results showed that company size has no partial effect on profitability, capital structure has no partial effect on profitability, and liquidity has a partial effect on profitability.
Financial performance assessment using the DuPont analysis Puspitaningtyas, Zarah
Enrichment : Journal of Management Vol. 15 No. 4 (2025): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v15i4.2383

Abstract

This study aims to assess financial performance using DuPont analysis on technology sector companies listed on the Indonesia Stock Exchange with the three largest market capitalizations and positive net income in 2024. DuPont analysis is a method to evaluate company performance that serves to enhance a fundamental indicator, namely return on equity. Return on equity is used to measure the profit generated from the shareholders' perspective. The analysis is conducted using a quantitative descriptive design. The study results show that although DCII excels in the assessment of net profit margin and equity multiplier, the return on equity formed from the assessment of the three components: net profit margin, assets turnover, and equity multiplier indicates that MLPT outperforms DCII. This result indicates that MLPT is seen as more capable of providing potential investment opportunities than DCII for its investors
Co-Authors Afifah, Ulfiana Zahraini Agung Widhi Kurniawan Ahmad Afifuddin Sholeh Al Munawir Alfu Laila Ali Djamhuri Alifian Nugraha Amalia Muyassaroh Amellia, Radhitta Diena Anastasia Murdyastuti Andaratul Masruroh Anggi Yuprita Amanda Puteri Anna Isnaini Wijayanti Ariska Tri Febriyanti Aryo Prakoso Bagus Sigit Sunarko Desy Tariustanti Devi, Nadinda Kartika Didik Eko J Djoko Poernomo Dwimahendrawan, Andrias Edy Kurniawan Edy Wahyudi Feranita, Nungki Viana Ferry Andre Agustian Hadi, Enny Roseita Hari Karyadi Ika Sisbintari Isa Marufi Jamaluddin Jamaluddin Karyadi, Hari Kristina Dwi Wulandari Kristina Dwi Wulandari Lestari, Oktavia Dwi Lestari, Oktavia Dwi Luh Putu Ratna Sundari Maslikha, Henik Masruroh, Andaratul Mohammad Hoiron Nungki Viana Feranita Prakoso, Aryo Puji Wahono Ratna Aprilia Setia Rini Rizc Ditya Purba Tandri Sampir Andrean Sukoco Sasongko Sasongko Septa Lukman Andes Sri Hernawati Wahono, Puji Wijayanti, Anna Isnaini Yeni Puspita Zumrotudz Dzakiyah