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All Journal Jurnal Kajian Akuntansi Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) JIKA: Jurnal Ilmu Keuangan dan Perbankan JIFA (Journal of Islamic Finance and Accounting) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Kajian Akuntansi Jurnal Dharma Bhakti Ekuitas MOVE: Journal of Community Service and Engagement Indonesian Community Journal Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Akuntansi dan Keuangan Islam (JAKIs) JIFA (Journal of Islamic Finance and Accounting)
Oktaviani Rita Puspasari
Universitas Kuningan
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Mechanical Engineering Public Health Social Sciences Other

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PENGARUH EFEKTIVITAS PENGENDALIAN INTERNAL, KESESUAIAN KOMPENSASI, KETAATAN ATURAN AKUNTANSI DAN PERILAKU TIDAK ETIS TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (STUDI EMPIRIS PADA PERUSAHAAN RITEL DI KABUPATEN KUNINGAN) Enung Nurhayati; Rohmah Tun Nuroh; Oktaviani Rita Puspasari
Jurnal Riset Keuangan dan Akuntansi Vol 8, No 1 (2022): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v8i1.8386

Abstract

This study aims to produce empirical evidence regarding the effect of the effectiveness of internal control, compensation suitability, compliance with accounting rules and unethical behavior on the tendency of accounting fraud in retail companies in Kuningan Regency. The method used is descriptive quantitative method. The population in this study as many as 168 employees with a stratified random sampling, sampling technique so as to produce 119 respondents at retail companies in Kuningan Regency. The data collection method in this study was a questionnaire. The results show that: 1) The effectiveness of internal control, compensation suitability, compliance with accounting rules and unethical behavior affect the tendency of accounting fraud, 2) The effectiveness of internal control has a negative and significant effect on the tendency of accounting fraud, 3) Compatibility of compensation has no significant effect on the tendency of accounting fraud. accounting fraud, 4) compliance with accounting rules has no significant effect on the tendency of accounting fraud, and 5) unethical behavior has a positive and significant effect on the tendency of accounting fraud.Keywords: Effectiveness of Internal Control, Compensation Suitability, Compliance with Rules Accounting, Unethical Behavior, Trends in Accounting Fraud
Economic Empowerment of Households through Financial Management Training in Ciputih Village Amir Hamzah; Lia Dwi Martika; Oktaviani Rita Puspasari; Siti Nurfatimah
MOVE: Journal of Community Service and Engagement Vol. 3 No. 2 (2023): November 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i2.275

Abstract

Empowerment of Household Economics Through Financial Management Training in Ciputih Village is an effort to enhance household financial capabilities to drive economic stability and community resilience. Through tailored interactive workshops, the initiative introduced basic financial concepts, budget planning, savings, and investment strategies to the residents. Post-activity evaluations revealed improved financial understanding and better decision-making, evidenced by increased savings, enhanced budget allocation, and a heightened interest in entrepreneurship. The outcomes underscore the significance of financial education at the community level, strengthening not only individual aspects but also the overall village economy. Thus, empowerment through financial literacy aids not just households but also stimulates sustainable economic growth in rural communities.
Operating Capacity, Sales Growth, Managerial Agency Costs, Ownership Structure on Financial Distress in Indonesian Companies Puspasari, Oktaviani Rita; Zahra, Salsabila; Purnama*, Dendi; Embuningtyas, Sandra Sukma
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol 13 No 1: December 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v13i1.10680

Abstract

This research aims to examine the influence of operational capacity, sales growth, managerial agency costs, managerial ownership, and institutional ownership on financial distress. The research method used is both descriptive and verificative. The study's population comprises companies in the transportation and logistics sector listed on the Indonesia Stock Exchange from 2017 to 2021. A total of 23 companies over five years, resulting in 115 data observations, were selected using purposive sampling. Hypothesis testing was conducted using panel data regression analysis. The research findings indicate that operational capacity and sales growth have a significant negative impact on financial distress. However, managerial agency costs and managerial ownership have a significant positive impact on financial distress. Meanwhile, institutional ownership also has a significant negative impact on financial distress. This study contributes to the corporate governance literature by predicting factors related to financial distress and providing empirical evidence for the use of the Springate Method in predicting financial distress. Keywords: Operating Capacity; Sales Growth; Managerial Agency Costs; Ownership Structure; Financial Distress Abstrak Penelitian ini bertujuan untuk menguji pengaruh kapasitas operasi, pertumbuhan penjualan, biaya keagenan manajerial, kepemilikan manajerial, dan kepemilikan institusional terhadap financial distress. Metode yang digunakan adalah deskriptif dan verifikatif. Populasi penelitian yaitu perusahaan sektor jasa transportasi dan logistik yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Jumlah sampel sebanyak 23 perusahaan selama 5 tahun atau 115 data observasi menggunakan teknik purposive sampling. Pengujian hipotesis menggunakan analisis regresi data panel. Temuan penelitian menunjukkan bahwa kapasitas operasi dan pertumbuhan penjualan berpengaruh negatif signifikan terhadap kesulitan keuangan. Namun biaya keagenan manajerial dan kepemilikan manajerial berpengaruh positif signifikan terhadap financial distress. Sementara itu, kepemilikan institusional juga berpengaruh negatif signifikan terhadap financial distress. Penelitian ini memberikan literatur mengenai peran mekanisme tata kelola perusahaan dalam memprediksi kesulitan keuangan dan memberikan bukti empiris penggunaan Metode Springate dalam memprediksi kesulitan keuangan. Kata Kunci: Kapasitas Operasional; Pertumbuhan Penjualan; Biaya Agensi Manajerial; Kepemilikan Manajerial; Kesulitan Keuangan
Analyisis Of Determining The Performance Of Sharia Commercial Banks Using The Maqashid Sharia Approach Puspasari, Oktaviani Rita; Hamzah, Amir; Annisaa, Nuraini
Jurnal Akuntansi dan Keuangan Islam Vol 12, No 1 (2024)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v12i1.529

Abstract

This research empirically aims to examine several estimation factors that make Islamic banks more inclined to implement Maqashid Sharia performance. These factors include financing risk, temporary equity funds (dana syirkah), capital adequacy, and Sharia governance in relation to Maqashid Sharia performance. The research methodology employed is a descriptive and verificative approach. The population consists of Islamic Commercial Banks in Indonesia from 2017 to 2021, with a sample size of 14 banks using a saturation sampling technique. Panel data regression is the analytical method applied. The results of the study indicate that, partially, financing risk has a significant negative impact on Maqashid Sharia performance. Meanwhile, temporary equity funds, capital adequacy, Sharia supervisory board, joint position of the Sharia supervisory board, board of commissioners, and audit committee have a significant positive influence on Maqashid Sharia performance.The implications for management involve formulating operational performance strategies that not only pursue commercial aspects but also consider social aspects and Sharia compliance to enhance Maqashid Sharia performance, aligning with the foundational goals of Islamic banks. The contribution to the field of knowledge lies in deepening the understanding of factors influencing Maqashid Sharia performance in Islamic banks and providing new insights into the relationships among financing risk, temporary equity funds, capital adequacy, Sharia governance, and performance.Keywords: Financing Risk, Temporary Shirkah Funds, Capital Adequacy, Sharia Governance, Sharia Maqashid Performance.Penelitian ini bertujuan untuk secara empiris meneliti beberapa faktor estimasi yang membuat bank-bank Islam lebih cenderung untuk menerapkan kinerja syariah maqashid. Faktor-faktor ini meliputi risiko pembiayaan, dana syirkah sementara, kecukupan modal, dan tata kelola syariah terhadap kinerja syariah maqashid. Metode penelitian yang digunakan dalam studi ini adalah metode deskriptif dan verifikatif. Populasi dalam penelitian ini adalah Bank Umum Syariah di Indonesia pada tahun 2017-2021, dengan jumlah sampel sebanyak 14 Bank Umum Syariah menggunakan teknik sampling jenuh. Teknik analisis data yang digunakan adalah regresi data panel. Hasil dari penelitian ini menunjukkan bahwa secara parsial, risiko pembiayaan memiliki pengaruh negatif yang signifikan terhadap kinerja syariah maqashid. Sementara itu, dana syirkah sementara, kecukupan modal, dewan pengawas syariah, posisi bersama dewan pengawas syariah, dewan komisaris, dan komite audit memiliki pengaruh positif yang signifikan terhadap kinerja syariah maqashid. Implikasi dari penelitian ini bagi manajemen adalah merumuskan kinerja operasional sehingga tidak hanya mengejar aspek komersial, tetapi juga harus memperhatikan aspek sosial dan kepatuhan syariah untuk meningkatkan kinerja syariah maqashid yang merupakan tujuan dari pendirian bank-bank Islam. Kontribusi dalam bidang ilmu pengetahuan yaitu untuk memperdalam pemahaman tentang faktor yang mempengaruhi kinerja syariah maqashid di bank-bank Islam dan wawasan baru terhadap hubungan antara risiko pembiayaan, dana syirkah sementara, kecukupan modal, tata kelola syariah, dan kinerja.Kata kunci: Risiko Pembiayaan, Dana Syirkah Sementara, Kecukupan Modal, Tata Kelola Syariah, Kinerja Syariah Maqashid
Penggunaan Aplikasi Akuntansi Berbasis Mobile dalam Menunjang Kinerja UMKM Febriansyah, Yudi; Puspasari, Oktaviani Rita; Fitriani, Chintia
Jurnal Dharma Bhakti Ekuitas Vol. 8 No. 2 (2024): Jurnal Dharma Bhakti Ekuitas
Publisher : STIE Ekuitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v8i2.739

Abstract

MSME players focus more on production and marketing aspects so that they forget other aspects, such as recording financial statements. The problems identified were their lack of knowledge and understanding of accounting, which is considered complex and difficult to apply, as well as limited understanding and skills in preparing financial statements. Their previous understanding was that even without accounting, their business could still run smoothly and always be profitable. Therefore, simple accounting records are needed so that MSME actors are aware of the importance of accounting for their business performance, one of which is the use of mobile-based accounting applications via smartphones. One of the mobile-based applications is SME Accounting. This can be achieved by providing training to micro, small and medium enterprises in the use of SME accounting applications to manage their finances. The goal is that MSME players can implement financial records and simple business bookkeeping properly through their smartphones. The implementation of community service in Kertayasa Village is carried out through short-term training and mentoring methods carried out by individuals and classical methods. Through this training, it is expected that knowledge and insight will be provided to MSME actors in Kertayasa Village to better understand how to use mobile-based accounting applications to support their performance. Keywords: financial recordkeeping; mobile-based accounting applications; SME accounting Abstrak Pelaku UMKM lebih fokus pada aspek produksi dan pemasaran sehingga melupakan aspek lainnya, seperti pencatatan laporan keuangan. Permasalahan yang diidentifikasi adalah kurangnya pengetahuan dan pemahaman mereka tentang akuntansi, yang dianggap kompleks dan sulit diterapkan, serta pemahaman dan keterampilan yang terbatas dalam menyusun laporan keuangan. Pemahaman mereka sebelumnya adalah bahwa bahkan tanpa akuntansi, bisnis mereka masih bisa berjalan lancar dan selalu menguntungkan. Oleh karena itu, diperlukan pencatatan akuntansi yang sederhana agar para pelaku UMKM sadar akan pentingnya akuntansi bagi kinerja bisnisnya, salah satunya adalah penggunaan aplikasi akuntansi berbasis mobile melalui smartphone. Salah satu aplikasi berbasis mobile adalah Akuntansi UKM. Hal ini dapat dicapai dengan memberikan pelatihan kepada usaha mikro, kecil dan menengah dalam penggunaan aplikasi akuntansi UKM untuk mengelola keuangan mereka. Tujuannya agar pelaku UMKM dapat menerapkan pencatatan keuangan dan pembukuan usaha sederhana dengan baik melalui smartphone mereka. Pelaksanaan pengabdian masyarakat di Desa Kertayasa dilakukan melalui metode pelatihan dan pendampingan jangka pendek yang dilakukan oleh perorangan maupun metode klasikal. Melalui pelatihan ini, diharapkan pengetahuan dan wawasan akan diberikan kepada pelaku UMKM di Desa Kertayasa untuk lebih memahami bagaimana menggunakan aplikasi akuntansi berbasis mobile untuk mendukung kinerja mereka. Kata kunci: pencatatan keuangan; aplikasi akuntansi berbasis mobile; akuntansi UKM
Improving the Performance of the Winduhaji Household Industry by Utilizing Android-Based Accounting Applications Puspasari, Oktaviani Rita; Teguh, Iman; Indrawan, Rizki
MOVE: Journal of Community Service and Engagement Vol. 4 No. 3 (2025): January 2025
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i3.414

Abstract

Many SME’s industry still experience difficulties in developing their businesses. The main problem is the difficulty of accessing capital to formal financial institutions, due to the lack of implementation of standard financial administration. This community service activity was carried out to help the needs of household industry owners, especially in the Winduhaji area, with 25 participants, using socialization, training and workshop methods as well as mentoring and evaluation. This activity was categorized as successful. This can be seen from the enthusiasm and activeness of the participants at each stage of the activities carried out. The feedback given was very positive, this application was conveyed as very helpful in increasing time efficiency and reducing errors in recording transactions. In addition, they also feel more professional in running a business because they have neater records. Participants also suggested further training to learn more application features such as more detailed reporting or simple financial analysis, which shows a high interest in continuing to utilize technology in managing their businesses.
PENGARUH KEBERAGAMAN GENDER DEWAN DIREKSI DAN STRUKTUR KEPEMILIKAN TERHADAP FINANCIAL DISTRESS Puspasari, Oktaviani Rita; Nurhandika, Arief; Fitriani, Chintia
Jurnal Riset Keuangan dan Akuntansi Vol 10 No 2 (2024): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i2.10811

Abstract

This research aims to examine and analyze the effect of board gender diversity and ownership structure on financial distress. Board gender diversity shows the portion of women on the board of directors and the ownership structure includes managerial ownership, institutional ownership, and public ownership. The population was a transportation service company listed on The Indonesian Stock Exchange from 2016 to 2021. The sampling technique used purposive sampling with a sample of 52 companies for six years or 312 observations. Then, hypothesis testing employed logistic regression analysis. The results of the study indicated that the managerial ownership structure and gender diversity on the board have a small but unfavourable impact on financial distress.  Financial distress is significantly impacted negatively by both public and institutional ownership structures. This research presents empirical support for agency theory and reviews the literature on the function of corporate governance practises in foretelling financial trouble in businesses in the transportation sector. This research presents empirical support for agency theory and reviews the literature on the function of corporate governance practises in foretelling financial trouble in businesses in the transportation sector. Keywords: board gender diversity, managerial ownership structure, institutional ownership structure, public ownership structure, financial distress
Pelatihan Income Generating terhadap Kelompok Upaya Peningkatan Pendapatan Keluarga di Desa Karangtawang Kuningan Puspasari, Oktaviani Rita
Empowerment Vol. 4 No. 03 (2021): empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v4i03.5119

Abstract

The Covid19 pandemic caused a downturn in the economic sector, although the pandemic conditions have even been running for three years. The number of layoff cases, and the difficulty of the community maintaining business in an open environment due to the enactment of Restrictions on Community Activities (PPKM) which is still being carried out by the government to prevent an increase in the number of Covid19 cases in Indonesia.  Therefore, a solution is needed to be able to strengthen the economic sector that needs support from various parties.  In this case the people's economic sector starts from the family, the increase in family income will be able to strengthen the economic sector.  Efforts to strengthen the family economic sector can be done if the whole community also has understanding and expertise in efforts to earn income.  UP2K PKK is targeted because the focus of their activities is in accordance with the objectives in order to strengthen the family economic sector. Up2K PKK joint activities are expected to motivate group members to be able to start businesses and develop businesses for those who already have businesses.  Devotional activities carried out using socialization methods in motivating housewives to start trying to do business and develop businesses that have been run by having certain business achievement targets are expected to foster a more spirit in realizing it. Coupled with the training and mentoring in business management is expected, especially for participants who already have a business will be better able to organize efforts for better development, along with solutions sought together with the devotion team to the obstacles they have faced.   Keywords: Income generating, UP2K PKK Abstrak Pandemi Covid19 mengakibatkan keterpurukan dalam sektor perekonomian, meskipun kondisi pandemik ini bahkan sudah berjalan selama tiga tahun. Banyaknya kasus PHK, dan sulitnya masyarakat mempertahankan usaha dilingkungan terbuka dikarenakan adanya Pemberlakuan Pembatasan Kegiatan Masyarakat (PPKM) yang masih terus dilakukan pemerintah untuk mencegah peningkatan jumlah kasus Covid19 di Indonesia. Oleh karena itu diperlukan adanya suatu solusi untuk dapat menguatkan sektor perekonomian yang membutuhkan dukungan dari berbagai pihak.  Dalam hal ini sektor ekonomi rakyat dimulai dari keluarga,  peningkatan pendapatan keluarga akan dapat menguatkan sektor perekonomian.  Upaya penguatan sektor ekonomi keluarga dapat dilakukan apabila seluruh masyarakat juga memiliki pemahaman dan keahlian dalam upaya memperoleh penghasilan.  UP2K PKK dibidik karena fokus dari kegiatan mereka sesuai dengan tujuan dalam rangka penguatan sektor ekonomi keluarga. Kegiatan bersama UP2K PKK diharapkan akan dapat memotivasi anggota kelompok untuk dapat memulai usaha serta mengembangkan usaha untuk yang sudah memiliki usaha.  Kegiatan pengabdian yang dilakukan dengan menggunakan metode sosialisasi dalam memotivasi ibu rumah tangga untuk mulai mencoba melakukan usaha maupun mengembangkan usaha yang sudah dijalankan dengan mempunyai target capaian bisnis tertentu diharapkan dapat menumbuhkan semangat yang lebih dalam mewujudkan nya.  Ditambah dengan adanya pelatihan dan pendampingan dalam pengelolaan bisnis diharapkan khususnya untuk peserta yang sudah memiliki usaha akan lebih dapat menata usaha untuk perkembangan yang lebih baik, disertai solusi yang dicari bersama dengan tim pengabdian atas kendala yang selama ini mereka hadapi. Kata Kunci : Income Generating, UP2K PKK. 
Penguatan Literasi Masyarakat Kelurahan Winduhaji Terhadap Digitalisasi Pelayanan Publik untuk Scale-up Bisnis Skala Rumah Tangga Teguh, Iman; Puspasari, Oktaviani Rita; Indrawan, Rizki; Tribuana, Dewanto; Sumiati, Ati
I-Com: Indonesian Community Journal Vol 5 No 2 (2025): I-Com: Indonesian Community Journal (Juni 2025)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/icom.v5i2.6971

Abstract

Currently, Kuningan Regency still has the highest open unemployment rate in the district government cluster in West Java. This problem can be minimized with literacy in terms of digitalization of public services to increase the scale of household businesses. Winduhaji Village was chosen as a partner with the main problem being that the majority of household business actors are still locally oriented in marketing and the majority of household business actors still do not have the importance of certificates that improve product quality. This program uses the methods of socialization, training, technology implementation and success evaluation. The program was attended by 27 participants from partners. The achievement of product marketing training success through the TikTok shop marketplace reached 100%, the achievement of the Business License Number success reached 100%, halal product certification reached 74%, brand legality reached 81.5%, BPOM certification reached 63%. Increasing Community Literacy towards the digitalization of public services needs to be continuously improved to increase the scale of household businesses, so that they are not vulnerable to poverty and reduce the level of open poverty.
BANK FINANCIAL SOUNDNESS IN INDONESIA: EVIDENCE FROM THE COVID-19 PANDEMIC AND THE POST-PANDEMIC PERIOD Embuningtiyas, Sandra Sukma; Puspasari, Oktaviani Rita; Prasetya, Fandi
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 1 (2024): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the bank financial of soundness of conventional banking in Indonesia during the COVID-19 pandemic and post-pandemic. Bank financial of soundness assessment is carried out using the Risk-Based Bank Rating approach through the RGEC method (Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital). This research is descriptive quantitative with secondary data obtained from the Annual Report and GCG Report of conventional banks listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The results showed that overall, the health level of the banks studied was classified as “Healthy” both during the pandemic and post-pandemic, with the best performance shown in the aspects of capital and governance (GCG). Meanwhile, the profitability aspect shows a fairly good performance, although it is not evenly distributed across all indicators measured. In the risk profile aspect, the majority of banks show a very healthy Non-Performing Loan (NPL) ratio but not the LDR ratio. The results also show that there is an increasing trend from year to year for the number of banks in the very healthy category, while the number of banks in the less healthy category tends to decrease, especially from the beginning of the pandemic to post-pandemic. The implication of this finding is that the resilience of Indonesian banks is quite good in facing the crisis caused by the Covid 19 pandemic. However, strengthening liquidity management strategies is needed to strengthen stability in the long run. These results can serve as input for regulators in formulating financial risk mitigation policies as well as for bank management in improving governance practices and operational efficiency.
Co-Authors Amir Hamzah Anggraeni , Rani Annisaa, Nuraini ATI SUMIATI, ATI Chintia Fitriani Embuningtyas, Sandra Sukma Enung Nurhayati Febriansyah, Yudi Hernawati, Herni Hernawati, Herni Iman Teguh Izzato Millati Lia Dwi Martika Martika, Lia Dwi Neni Nurhayati Nurhandika, Arief PRASETYA, FANDI Purnama*, Dendi Purnama, Dendi Rizki Indrawan Rohmah Tun Nuroh Salsabila Zahra, Salsabila Sandra Sukma Embuningtiyas Siti Nurfatimah Sri Wijayatri Syarifudin, Syahrul Teti Rahmawati Tribuana, Dewanto