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All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Riset Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Agrisep Journal of New Trends in Sciences
Endah Yuni Puspitasari
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Social Sciences

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Dampak Corporate Social Responsibility (CSR) dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan Sektor Energi yang Terdaftar di BEI periode 2019-2022 Aftinah Wafa Ahmadi; Evi Yuniarti; Endah Yuni Puspitasari
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2710

Abstract

This research aims to determine the impact of CSR and GCG on company value in energy sector companies listed on the IDX in 2019-2022. The population in this study are energy sector companies listed on the IDX. The sampling method used was a purposive sampling method based on certain criteria, resulting in 11 energy sector companies listed on the IDX. The data collection technique in this research uses secondary data. The data analysis carried out was carrying out classical assumption tests, carrying out multiple linear regression analysis and carrying out hypothesis testing using IBM SPSS Statistics version 26 software. The results of this research show that the three independent variables simultaneously influence company value. Partially, CSR variables and institutional ownership have an effect on company value, while managerial ownership variables have no effect on company value.
WILLINGNESS TO PAY PETANI TERHADAP BENIH PADI HASIL IRRADIASI BADAN NUKLIR Rini Desfaryani; Edy Humaidi; I Putu Ajie Windu Kartayoga; Endah Yuni Puspitasari
Jurnal Agrisep Vol 22, No 2 (2021): Volume 22 Nomor 2 Desember 2021
Publisher : Program Studi Agribisnis, Fakultas Pertanian, Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17969/agrisep.v22i2.24287

Abstract

This study aims to analyze the level of availability of farmers paying irradiated rice seeds from the Nuclear Energy Agency (BATAN) and analyze the factors affecting the availability of farmers paying irradiated rice seeds, respondents in this study are farmers who have used irradiated rice seeds with 60 farmers, Data analysis in this study uses Analysis of CVM (Contingent Valuation Method) and Analysis of Structural Equation Modeling (SEM). The results showed the total value of willingness to pay (WTP) consumers of irradiated rice seeds as much as Rp. 116,083 per package (5 kilograms) means 16.08 percent higher than the current price, this condition means the maximum limit of consumers' willingness to pay 16.08 percent higher than the current price. Product attributes and social status are factors that are significantly correlated to the availability of farmers paying (WTP) irradiated rice seeds ( 0.05)
Pengaruh Ekspektasi Kinerja, Sosial, dan Kondisi Memfasilitasi terhadap Minat Penerapan Aplikasi Akuntansi Seluler pada UMKM Sania Putri; Endah Yuni Puspitasari; Endang Asliana
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 4 No. 1 (2025): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v4i1.3173

Abstract

The existence of micro, small and medium enterprises, especially in Bandar Lampung City, is not free from obstacles, one of which is related to bookkeeping or financial reporting. Mobile accounting-based applications are present as one of the technologies that are expected to overcome the problems faced by micro, small and medium enterprises. This study was conducted to determine the factors that influence the interest in implementing mobile-based accounting in micro, small and medium enterprises in Bandar Lampung City. The theory used in this study is UTAUT which consists of performance expectations, social influences and facilitating conditions. From the results of the study, it was obtained that performance expectations influenced the interest in implementing mobile accounting. Social influences did not affect the interest in implementing mobile accounting. Conditions that helped influence the interest in implementing mobile accounting.
Analisis Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing sebagai Dasar Penentuan Harga Jual : Studi Kasus UMKM Ayakh Ugan di Kota Baturaja Dian Aidil Fitri; Endah Yuni Puspitasari; Sahilly Dzulhasni
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17784

Abstract

Penelitian ini menganalisis perhitungan harga pokok produksi menggunakan metode full costing sebagai dasar penetapan harga jual pada UMKM Ayakh Ugan di Kota Baturaja. Melalui pendekatan kuantitatif-deskriptif dengan teknik pengumpulan data berupa observasi dan wawancara mendalam, penelitian ini mengidentifikasi seluruh komponen biaya produksi, baik variabel maupun tetap. Hasil penelitian menunjukkan bahwa harga pokok produksi yang dihitung menggunakan metode full costing lebih tinggi dibandingkan metode yang selama ini diterapkan oleh UMKM, dengan selisih sebesar Rp2.600 per bungkus. Perbedaan ini terutama disebabkan belum terhitungnya biaya overhead tetap seperti penyusutan alat, sewa bangunan, delivery bahan, dan listrik dalam metode internal UMKM. Penetapan harga jual produk ikan seluang crispy juga lebih rasional ketika menggunakan metode full costing, yakni Rp15.841 per bungkus, dibandingkan dengan perhitungan konvensional UMKM sebesar Rp15.000 per bungkus. Temuan ini menegaskan bahwa penerapan metode full costing memberikan gambaran keuangan yang lebih akurat dan dapat menjadi dasar pengambilan keputusan bisnis jangka panjang yang berkelanjutan bagi UMKM.
Pengaruh Pelayanan (FL) dan SIA terhadap Minat Penggunaan Wallet Digital Studi Kasus pada Mahasiswa Akuntansi Politeknik Negeri Lampung Niska Kurnia Victoria; Endah Yuni Puspitasari; Arif Makhsun
Journal of New Trends in Sciences Vol. 3 No. 3 (2025): Journal of New Trends in Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jnts.v3i3.733

Abstract

This research aimed to examine the influence of service quality and System Information Assurance (SIA) on the interest in using digital wallets among Accounting students at Politeknik Negeri Lampung. A purposive sampling method was employed, with a sample of 102 respondents selected through the distribution of questionnaires to Accounting students at the institution. The study focused on understanding how service quality and the assurance of system information (SIA) impacted the adoption and usage of digital wallets, which are increasingly popular in modern financial transactions. The data was analyzed using IBM SPSS version 26, employing statistical tests to determine the strength and significance of the relationship between these variables. The results of the analysis indicate that both service quality and SIA significantly influence students’ interest in using digital wallets. Specifically, the study found that better service quality and higher assurance of system security contribute positively to the students’ trust and interest in utilizing digital wallet applications. These findings suggest that financial service providers should prioritize improving service quality and strengthening system security measures to attract younger users, especially in academic settings where digital wallet usage is becoming more prevalent. Additionally, this research emphasizes the importance of understanding the factors that drive digital wallet adoption, particularly in the context of higher education students, who are key early adopters of digital payment solutions. The study’s findings offer valuable insights for digital wallet providers, educators, and policymakers in shaping strategies to enhance the acceptance and use of digital wallets among students in academic environments.
Pengaruh Financial Distress, Tata Kelola Perusahaan dan Kepemilikan Institusional terhadap Tax Avoidance yang Terdaftar di Bursa Efek Indonesia (Periode 2021 – 2024) Lhudvia Sekar Pambudi; Arif Makhsun; Endah Yuni Puspitasari
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i4.1694

Abstract

Taxes are a primary source of government revenue and play a crucial role in economic development. However, tax avoidance practices are still widely practiced by companies, including in the mining sector, which has significant potential to generate state revenue. This study aims to examine the influence of financial distress, corporate governance (independent commissioners and audit committees), and institutional ownership on tax avoidance in mining companies listed on the Indonesia Stock Exchange for the 2020–2023 period. The study population consisted of 83 companies, and through purposive sampling, 61 companies were selected, with a total of 244 observations. The analysis used panel data regression with the help of Eviews 25. The results indicate that financial distress and institutional ownership have a positive effect on tax avoidance, while independent commissioners and audit committees have a negative effect on tax avoidance. These findings suggest that a company's financial condition and ownership structure play a significant role in determining tax avoidance policies.
Co-Authors Aftinah Wafa Ahmadi Arif Makhsun Desfaryani, Rini Dian Aidil Fitri Edy Humaidi Endang Asliana Evi Yuniarti I Putu Ajie Windu Kartayoga Lhudvia Sekar Pambudi Niska Kurnia Victoria Sahilly Dzulhasni Sania Putri