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All Journal Majalah Kedokteran Bandung Jurnal Al-Tadzkiyyah Industria: Jurnal Teknologi dan Manajemen Agroindustri JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Fokus Ekonomi JMM (Jurnal Masyarakat Mandiri) Assets: Jurnal Akuntansi dan Pendidikan Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Pendidikan dan Pembelajaran Jurnal Masyarakat Merdeka (JMM) Majalah Ilmiah Bijak To Maega: Jurnal Pengabdian Masyarakat EAJ (ECONOMICS AND ACCOUNTING JOURNAL) SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Jurnal Abdimas Madani dan Lestari (JAMALI) Jurnal Pengabdian Masyarakat IPTEKS JASS (Journal of Accounting for Sustainable Society) Indonesian Journal of Cultural and Community Development Jurnal Andi Djemma I Jurnal Pendidikan Abdimisi Journal Pharmasci (Journal of Pharmacy and Science) Jurnal Abdimas Bina Bangsa Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) KESANS : International Journal of Health and Science Procedia of Social Sciences and Humanities Asian Journal of Health Research Journal of Islamic and Muhammadiyah Studies Prosiding University Research Colloquium Jurnal Rumpun Ilmu Kesehatan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Academic Journal Research Fokus Abdimas International Journal Multidisciplinary Journal of Social Comunity Services Journal of Halal Lifestyle and Sustainability
Puspita Handayani
Universitas Muhammadiyah Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities 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 Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pedagogical Content Knowledge Guru Pendidikan Agama Islam Handayani, Puspita; Iqbal, Muhammad; Kusaeri
Jurnal Ilmiah Pendidikan dan Pembelajaran Vol. 7 No. 1 (2023): Maret 2023
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jipp.v7i1.49929

Abstract

Pedagogial Content Knowledge (PCK) merupakan gabungan dari dua kompetensi, pertama cognitive knowledge (CK), kedua pedagogical knowledge (PK). Kedua kompetensi ini membentuk PCK, yaitu kemampuan guru dalam memahami siswa, memahami isi materi yang diajarkan, serta mampu melaksanakan penilaian dan evaluasi pembelajaran. Penelitian ini menggunakan metode kuantitatif dengan mengumpulkan data dilakukan dengan berbagai langkah yang dimulai dengan  melalui survei terhadap 74 guru PAI yang tersebar di Jawa Timur dengan mengambil objek penelitian dengan random sampling, kemudian analisis data menggunakan SPSS 16.0. Hasil penelitian dapat ditemukan bahwa guru PAI di Jawa Timur belum menguasai kandungan PAI secara mendalam, dengan data menunjukkan skor rata-rata 42.873 dan standar deviasi 0,59. Kemampuan belajar pendidikan memperoleh skor rata-rata 43,622 dengan standar deviasi 0,602. Disimpulkan bahwa dalam pengembangan PCK bagi guru PAI harus terus ditingkatkan agar pembelajaran PAI di sekolah menjadi lebih baik, berkualitas dan bermakna, sehingga kompetensi profesional guru PAI yang selama ini berwawasan negatif akan terbantahkan.
THE INFLUENCE OF SALES GROWTH, COMPANY SIZE AND FIXED ASSET INTENSITY ON TAX AVOIDANCE Handayani, Puspita; Ratnasari, Fina; Nursita, Meta
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.239-245

Abstract

In Indonesia, inconsistencies frequently arise between the planned tax revenue and budgeting and the actual realization, with tax avoidance being a notable contributing factor. Tax avoidance refers to a company's lawful attempts to decrease tax payments by exploiting legal loopholes. While it is within legal bounds, widespread utilization of this practice by numerous companies can adversely impact government tax revenues, leading to substantial losses for the country. The objective of this research is to examine and assess the impact of sales growth, company size, and fixed asset intensity on tax avoidance. The research employs a causal approach, utilizing secondary data. Documentation method was employed for data collection, sourced from the Indonesian Stock Exchange (www.idx.co.id). The study population consists of Property and Real Estate companies listed on the IDX from 2017 to 2022, totaling 97 companies. Purposive sampling was employed, resulting in a sample size of 66. Descriptive statistical analysis, panel data regression model estimation, classical assumption tests, and goodness of fit model tests were employed for data analysis using the Eviews 12 program. The findings reveal no significant influence of sales growth on tax avoidance, while company size and fixed asset intensity exhibit a noteworthy impact. Simultaneously, all tested independent variables exhibit a positive effect on tax avoidance. The coefficient of determination for the research model is 38.55%. Suggestions for future research include incorporating additional independent variables and, if feasible, intervening and moderating variables related to tax avoidance.
The Use of Operating Cash Flow and Managerial Ownership Against Accounting Conservatism Nursita, Meta; Ratnasari, Fina; Handayani, Puspita
Majalah Ilmiah Bijak Vol. 22 No. 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4503

Abstract

This study investigates the impact of operating cash flow and managerial ownership on accounting conservatism in the financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The research employs a purposive sampling method, with a sample size of 57 companies listed on the IDX within the specified period. The data analysis process includes descriptive statistical testing, multicollinearity testing, overall model testing, regression model feasibility testing, and hypothesis testing. Panel data regression analysis is the statistical method utilized in this research. The findings reveal that operating cash flow partially influences accounting conservatism, managerial ownership also has a partial effect on accounting conservatism, and collectively, both variables significantly impact accounting conservatism. The study aims to provide practical value, enabling businesses and the public to better understand the role of operating cash flow and managerial ownership in fostering accounting conservatism, particularly in companies listed on the IDX.
THE ROLE OF ESG, ASSET STRUCTURE AND CAPITAL STRUCTURE IN SUSTAINING COMPANY PERFORMANCE Handayani, Puspita; Cahyani, Nabila Duwi; Pratiwi, Adhitya Putri
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.23-30

Abstract

This research aims to examine the relationship between Environmental, Social, and Governance (ESG), Asset Structure, and Capital Structure on Company Performance in firms that disclose ESG and are listed on the Indonesia Stock Exchange from 2019 to 2023. A purposive sampling method was applied in this quantitative study, utilizing secondary data from companies' annual financial reports. The sample consists of 8 companies observed over five years, resulting in 40 total observations. The analysis was conducted using panel data regression with the assistance of Eviews 12 software. The findings reveal that ESG has no significant impact on Company Performance. However, Asset Structure positively influences Company Performance, whereas Capital Structure does not show any significant effect. 
PENDAMPINGAN OPTIMALISASI MARKETPLACE BAGI PELAKU UMKM UNTUK MENINGKATKAN PENJUALAN ONLINE Handayani, Puspita; Ratnasari, Fina; Haryoso, Gunung Subagyo Anom
Fokus ABDIMAS Vol 4, No 1: April 2025
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.4.1.67-70

Abstract

This community engagement initiative was designed to support MSMEs in Cibadung Village, Gunung Sindur District, in addressing obstacles related to digital marketing and the underutilization of online marketplaces. Adopting a structured approach, the program offers digital literacy workshops, guidance on optimizing online stores, training in digital marketing techniques, inventory control, customer service enhancement, and regular monitoring and evaluation. The involvement of students as mentors fosters stronger collaboration between academia and entrepreneurial practice. The program’s outcomes indicate improvements in the digital skills of MSMEs, growth in sales transactions, and enhanced competitiveness of local products in the online marketplace. With its systematic and sustainable approach, this program has the potential to serve as a replicable model for digital empowerment of MSMEs in other areas.
PELATIHAN PENULISAN SITASI DALAM ARTIKEL ILMIAH DENGAN APLIKASI MENDELEY PADA MAHASISWA POLITEKNIK LP3I JAKARTA Handayani, Puspita; Nurhayati, Nurhayati; Silviyani, Yuli Anita
Fokus ABDIMAS Vol 1, No 2: APRIL 2023
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.1.2.1-8

Abstract

Mendeley is one of the mandatory applications for students, especially for students who are writing scientific articles, journals, or theses. In writing scientific papers, students are often faced with an obstacle in proper writing formats and scientific references. Citations are an important element in writing a scientific paper. The existence of software, such as Mendeley that can be used to help write citations, allows authors to properly cite their reference documents. On the other hand, the bibliography is also closely related to a scientific paper. Citations used in the paper should be contained in the bibliography and vice versa. In order to build students' knowledge of the importance of citation of scientific papers and to build proficiency in using the Mendeley application, our PKM team wants to teach students to understand the benefits of the Mendeley application in writing citations and bibliography of scientific papers. Based on the activities that have been carried out, participants are able to make citations and bibliography in scientific papers using the help of the Medeley application properly and within a short peripd of time. Proper and neat citations and bibliography will help students of Politeknik LP3I Jakarta – Pondok Cabe Campus to complete their final projects. Keywords: Citations, scientific papers, mendeley
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN MENGGUNAKAN APLIKASI ZAHIR DAN STRATEGI PROMOSI MELALUI SOSIAL MEDIA PADA DPD GERAKAN KEWIRAUSAHAAN NASIONAL PROVINSI JAWA TENGAH (GKN JATENG) Ratnasari, Fina; Handayani, Puspita; Ambarwati, Ambarwati
Fokus ABDIMAS Vol 1, No 2: APRIL 2023
Publisher : STIE Pelita Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/abdimas.1.2.84-88

Abstract

This community service (PKM) is in collaboration with the National Entrepreneurship Movement of Central Java Province. The purpose of this PKM is to provide guidance and an overview of making financial reports through the Zahir system to MSME owners who are members of the Central Java GKN. This PKM activity was held on Monday, October 24 2022 via zoom meet which was attended by twelve participants, namely from Pamulang University attended by a team of accounting lecturers, Fina Ratnasari, S.E., M.Ak., Ambarwati, SE, M.Sc, and Puspita Handayani, S.E., M.Ak. and 9 MSMEs that are members of the Central Java GKN. It is hoped that with virtual (online) mentoring by the implementing lecturer of the PKM Accounting Study Program, Faculty of Economics, University of Pamulang, Tangsel regarding making financial reports using the Zahir application and marketing products using social media in businesses that are members of the Central Java GKN, it will increase the sustainability of these MSMEs. This PKM is expected to benefit various parties including MSME owners, students and academics.Keywords: Sustainability, UMKM, GKN Jateng,
Green Accounting and Sales Growth: A Strategy Toward Sustainable Financial Performance in Energy Companies in Indonesia Handayani, Puspita; Rahma, Ayumi; Pratiwi, Adhitya Putri; Purnomo, Listiya Ike
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 01 (2025): Vol 7 No 1 (2025): JASS Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i01.1442

Abstract

This study aims to analyze the effect of green accounting and sales growth on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Financial performance is proxied by Return on Assets (ROA), while green accounting is measured using an environmental CSR cost index relative to net income after tax. Sales growth is calculated based on the percentage change in annual sales. This research employs a quantitative approach using secondary data, and the analytical technique applied is multiple linear regression through SPSS software version 23. The results show that green accounting has a negative effect on financial performance, whereas sales growth has a positive effect. Simultaneously, both variables significantly influence financial performance. These findings imply that although environmental initiatives are important for social legitimacy, their implementation needs to be more efficient and value-oriented. Meanwhile, sales growth proves to be a key factor in driving the profitability of energy companies in Indonesia
Pengaruh Financial Distress, Konservatisme Akuntansi, dan Sales Growth terhadap Tax Avoidance Menggunakan Metode Kuantitatif Arianata, Farrel; Handayani, Puspita
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 6 No. 1 (2025): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v6i1.4908

Abstract

Tax avoidance menghadirkan dampak signifikan terhadap perekonomian negara, khususnya dalam hal penurunan pendapatan negara yang seharusnya dialokasikan untuk sektor pembangunan dan layanan masyarakat. Hal ini menyebabkan terjadinya ketimpangan ekonomi yang semakin luas serta mengurangi tingkat kepercayaan publik terhadap mekanisme perpajakan. Studi ini mengindikasikan pentingnya memperkuat kerangka hukum dan sistem monitoring untuk mengantisipasi aktivitas tax avoidance yang berpotensi menghalangi kemajuan pembangunan negara. Penelitian ini bertujuan untuk mengkaji pengaruh financial distress, konservatisme akuntansi, dan sales growth terhadap tax avoidance pada perusahaan sektor consumer cyclical yang terdaftar di Bursa Efek Indonesia selama periode 2018-2023. Penelitian ini menggunakan metode kuantitatif dengan menggunakan teknik purposive sampling dalam menentukan sampel. Data yang digunakan berupa data sekunder, yaitu annual report perusahaan. Sampel penelitian terdiri dari 13 perusahaan, dengan periode pengamatan selama enam tahun, sehingga terdapat 78 objek pengamatan. Teknik analisis yang dipakai yaitu regresi data panel dengan bantuan aplikasi Eviews12. Hasil penelitian menunjukkan bahwa secara parsial, financial distress tidak berpengaruh terhadap tax avoidance, sedangkan konservatisme akuntansi dan sales growth berpengaruh terhadap tax avoidance. Secara simultan, ketiga variabel independen tersebut berpengaruh terhadap tax avoidance. Implikasi dari penelitian ini menunjukkan pentingnya peran manajemen perusahaan dan pemerintah dalam menghadapi praktik tax avoidance. Bagi manajemen perusahaan, hasil penelitian ini memberikan wawasan bahwa penerapan konservatisme akuntansi dapat mengurangi kecenderungan perusahaan untuk terlibat dalam penghindaran pajak. Oleh karena itu, perusahaan sebaiknya mengadopsi prinsip-prinsip akuntansi yang lebih konservatif dalam menyusun laporan keuangan untuk meningkatkan transparansi dan meminimalkan potensi penghindaran pajak.
Pemanfaatan Aplikasi Akuntansi Berbasis Android Dalam Pembukuan Sederhana UMKM (Pada Anggota UMKM Pondok Petir Sejahtera) Handayani, Puspita; Syarifudin, Syarifudin; Nurhayati, Nurhayati
JMM - Jurnal Masyarakat Merdeka Vol 5, No 1 (2022): MEI
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/jmm.v5i1.104

Abstract

Laporan keuangan adalah kunci untuk memantau kinerja bisnis. Pelaku Usaha Mikro Kecil Menengah (UMKM) masih banyak yang belum menyadari pentingnya membuat laporan keuangan. Salah satu alasan pelaku UMKM tidak membuat laporan keuangan karena dipandang sulit, menyita waktu, merepotkan dan tidak penting. Pencatatan akuntansi berbasis teknologi masih sangat jarang ditemukan terutama pada UMKM. Di era saat ini, teknologi dapat membantu para pelaku UMKM dalam pencatatan akuntansi usahanya. Pelaku usaha UMKM Pondok Petir Sejahtera berasal dari berbagai macam kalangan dari kelompok usaha yang berbeda- beda. Para anggota UMKM masih menggunakan pembukuan manual untuk mencatat keuangan usahanya bahkan ada yang tidak melaksanakan pencatatan transaksi usaha yang dijalankan. Beberapa pelaku UMKM berpendapat bahwa tanpa pembukuan, usaha akan berjalan lancar dan selalu menghasilkan keuntungan. Hal tersebut menyebabkan arus keuangan tidak diketahui dan akan menimbulkan kerugian serta sulit bagi UMKM dalam mendapatkan akses permodalan dari lembaga keuangan formal. Berdasarkan permasalahan tersebut, diperlukan sosialisasi dan pelatihan penggunaan aplikasi berbasis Android Buku Warung bagi pelaku usaha di UMKM Pondok Petir Sejahtera. Tujuan dari pengabdian ini yaitu agar anggota UMKM Pondok Petir Sejahtera paham pentingnya laporan keuangan serta mudah dalam pencatatan transaksi bisnis menggunakan aplikasi akuntansi berbasis android.
Co-Authors Abror, M Ahmad Hariyadi, Ahmad Ainun Nadlif Akbar, Dzulfikar Ali Mudlofir Ambarwati Anis Farihah ARDIANSYAH, SYAHRUL Arianata, Farrel Arif, M Lukman Ario Khairul Habib Ario Khoirul Habib Ayumi Rahma Bagas M, Muhammad Bambang Rahardjo Cahyani, Nabila Duwi Cantika Rila Zety, Wita Daniel Daniel Dewi, Ratih Frastika Dine Meigawati Fina Ratnasari Galuh Rahmana Hanum Galuh Ramana Hanum Galuh Ratmana Hanum Hana Catur Wahyuni Hanun Asrohah Haryoso, Gunung Subagyo Anom Hidayah , Nur Ikwandi , Muhamad Ripin Ima Faizah Irfansyah, Muhammad Noor Khoiriyah, Niswatin Khoirul Habib, Ario Kholis, Nur Kusaeri Kustiawan, Dian Laurensia Yunita, Laurensia Lestari, Putri Zulfa M Baihaqi M. Yunus Abu Bakar Makhsun, Toha Maulana, Ilyas Mayda Sumantri, Yuriska Miranti, Novani Muhammad Bagas M Muhammad Bagas Mahaputra Muhammad Iqbal Muthohharoh, Nur Millah Nihlatul Qudus Sukma Nirwana Nugrahanti Prasetyorini Nur Khofifah , Nisa’ Nur Kholis Nurhayati Nurhayati Nursita, Meta Pratiwi, Adhitya Putri Purba, Irene Silvia Purnomo, Listiya Ike Putri , Eva Roesmadayanti Rafdiansyah, Muhammad Ainur Rahma, Ayumi Rahmana Hanum, Galuh Raissa Gardiana , Gladys Ramadhan, Faisal Ramadhani Nurbaya , Syarifah Ratnasari, Fina RIMA AZARA RR. SRI HANDAYANI Sari , Jasinta Kartika Sasmithaningrum , Talitha Destiny Silviyani, Yuli Anita Supriyadi Supriyadi Supriyadi Supriyadi Suryatiningsih Suwarta, Nyoman Syarifa Ramadhani Nurbaya Syarifudin Syarifudin Taniatara , Maulydia Briegga Titis Wulandari Wibisono, Hermawan Wiyasa, I Wayan Arsana Yahya Irwanto Yanik Purwanti Zico Alamsyah