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All Journal Laa Maisyir Jurnal Ekonomi Islam Monex: Journal of Accounting Research IKRA-ITH ABDIMAS Jurnal Equity Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ilmiah Wahana Pendidikan Batara Wisnu : Indonesian Journal of Community Services Trilogi Accounting & Business Research Accounting Student Research Journal E-Amal: Jurnal Pengabdian Kepada Masyarakat

Praptiningsih Praptiningsih

Universitas Pembangunan Nasional Veteran Jakarta

Author-ID : 2835720

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

Published : 19 Documents Claim Missing Document

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Financial Performance and Company Zakah Payment on Islamic Banks in Indonesia Fitri Yetty; Ade Nur Rohim; Praptiningsih Praptiningsih
LAA MAISYIR: Jurnal Ekonomi Islam VOL 8, NO 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/lamaisyir.v8i2.17018

Financial performance is an indicator of commercial functions in Islamic banks, along with zakah as an indicator of social function. The influence between the two is important to know in order to encourage efforts and strategies for developing Islamic banks. This article aims to describe the description of profitability and zakat payments of Islamic Commercial Banks and to verify the effect of profitability on company zakat payments. The research method used in this research is quantitative research methods using SPSS for data analysis. This study uses secondary data from five Islamic Commercial Banks as research samples from 14 existing BUS during the 2015-2019 period. This study found the fact that the variables ROA, ROE, and BOPO simultaneously have a significant effect on zakat. Meanwhile, ROA and ROE partially have a significant effect on zakat. While BOPO partially does not affect zakat.

PENGARUH AUDIT FEE,AUDIT TENURE,DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT Zahra Ismi Fauziyyah; Praptiningsih Praptiningsih
Monex: Journal of Accounting Research Vol 9, No 1 (2020)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v9i1.1232

This study was conducted to examine the effect of Audit Fee, Audit Tenure and Audit Rotation on Audit Quality on all financial companies listed in Indonesia Stock Exchange period 2015-2017. The sampling in this study of 38 financial companies listed in Indonesia Stock Exchange period 2015-2017 with purposive sampling method. Data obtained from the company’s financial statements that have been publication. The number of samples was obtained from 38 companies with total 114 sample.Quality audits in this study using a proxy public accounting firm size.The analysis technique that used in this study is logistic regression with a significance level of 5%. The results in this study indicates that (1) Audit Fee has significant positive effect on Audit Quality (2) Audit Tenure does not affect the Qualit of the audit, and (3) Audit Rotation does not affect the Quality of the Audit Keywords: Audit Fee, Audit Tenure , Audit Rotation , Audit Quality

DETERMINASI PEMBIAYAAN MUSYARAKAH Regi Oktaviyori; Praptiningsih Praptiningsih
EQUITY Vol 18, No 1 (2015): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study aims to examine the determination of musyarakah financing in Bank Syariah Mandiri (BSM) period March 2008-December 2011. The data is obtainedbased on bank finance reporting that at publication. It is gained sample amount of 44 months. The analysis technique used here is multiple linier regression and hypothesis test using t-statistic and F-statistic with level of significance 5%. The result of this research is Third Parties Fund (DPK) and return gives significantly on musyarakah financing. The return on asset is not significant to musyarakah financing. By simultaneous, musyarakah financing give significant influence on the level of Third Parties Fund, return and return on asset.

Studi Literatur tentang Cloud Accounting Andy Setiawan; Praptiningsih Praptiningsih; Nurhafifah Matondang
EQUITY Vol 23, No 2 (2020): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i2.2236

Penelitian ini membahas berbagai literatur mengenai cloud accounting, keunggulan dan resiko yang dihadapi. Dampaknya terhadap operasional perusahaan dan akuntan, serta pengembangan penelitian yang dapat dilakukan. Cloud accounting merupakan sebuah pengembangan perangkat lunak akuntansi dengan memanfaatkan teknologi internet. Biaya murah dan kemudahan akses merupakan beberapa keunggulan yang dimiliki. Penggunaan dalam kegiatan operasional memberikan dampak dalam peningkatan efektivitas dan efisiensi di perusahaan. Resiko keamanan dan kerahasiaan data merupakan isu utama yang menjadi perhatian pengguna. Profesi akuntan juga diharapkan ikut melakukan adaptasi teknologi, paradigma dan cara kerja. Keterbatasan penelitian yang membahas mengenai cloud accounting merupakan sebuah peluang untuk mengembangkan tema ini dari berbagai perspektif.

PENGARUH LEVERAGE, KESEMPATAN BERTUMBUH DAN UKURAN PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA Meita Alifiana; Praptiningsih Praptiningsih
EQUITY Vol 19, No 2 (2016): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study aims to examine the variables of leverage, growth opportunities and the size of the companies that influence the earnings response coefficient. The purpose of the research is to empirically test the influence of Leverage, Growth Opportunities and Firm Size towards Earnings Response Coefficient. This research used 60 property & real estate companies listed on the Indonesia Stock Exchange in 2012-2014. The sampling technique used in this research was purposive sampling, based on criteria there are 35 companies and tested with multiple regression analysis. The type of data used is secondary data obtained from www.idx.co.id and www.yahoo.finance.com. These result indicate that that Leverage, Growth Opportunities and Firm Size has no significant effect on the Earnings Response Coefficient. The ability of independent variables (Leverage, Growth Opportunities and Firm Size) in explaining the dependent variable (Earnings Response Coefficient) is 0,9%. The remaining 99,1% is explained by another variables such as systematic risk, earning persistance, profitability, voluntary disclosure, auditor quality and others.

Analisis Faktor Internal dan Eksternal yang Mempengaruhi Audit Report Lag Novia Khairunnisa; Praptiningsih Praptiningsih
Monex: Journal of Accounting Research Vol 11, No 2 (2022)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v11i2.3483

Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh Solvabilitas, Ukuran Komite Audit, Opini Audit, dan Reputasi Kantor Akuntan Publik terhadap Audit Report Lag. Dengan menggunakan purposive sampling sebagai teknik pengumpulan sampel, dihasilkannya 243 data sampel yang berasal dari 81 perusahaan sektor energy dan sektor transportation and logistic yang terdaftar di Bursa Efek Indonesia selama periode 2018-2020. Analisis regresi linier berganda merupakan teknik analisis data yang digunakan dengan regresi data panel menggunakan software STATA 16 dan tingkat signifikansi 5%. Hasil menunjukkan bahwa solvabilitas berpengaruh positif terhadap audit report lag serta opini audit memiliki pengaruh negatif terhadap audit report lag. Sementara itu, hasil juga menunjukkan bahwa ukuran komite audit dan reputasi kantor akuntan publik tidak berpengaruh terhadap audit report lag. Kemampuan variabel independen serta variabel kontrol yang digunakan dalam penelitian ini mampu menjelaskan variabel audit report lag sebesar 31,26%, sehingga 68,74% lainnya dipengaruhi oleh faktor-faktor lain.Kata kunci: Audit Report Lag, Solvabilitas, Ukuran Komite Audit, Opini Audit, Reputasi Kantor Akuntan Publik

PENGARUH UKURAN PERUSAHAAN, FEE AUDIT, AUDIT TENURE, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT Feby Mardyanti; Praptiningsih Praptiningsih
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022)
Publisher : Universitas Trilogi

This research was conducted to test the effect of variables of Company Size, Fee Audit, Audit Tenure, and Rotation audit on Audit Quality. The sample in this study amounted to 59 primary consumer sector companies listed on the Indonesia Stock Exchange for the period 2018-2020 which were selected based on purposive sampling methods and also referred to the selected criteria. The sample data was obtained by 59 companies with a total sample of 177. The quality of audits in the study was measured using a proxy of the size of a public accounting firm. The analysis technique used is logistic regression with a significance rate of 5%. The results showed that (1) The Size of the Company had a significant positive effect on audit quality (2) Fee Audit had a significant effect on audit quality (3) audit tenure had no significant effect Positive to Audit Quality (4) Audit Rotation has no effect on Audit Quality.

Pengaruh Ukuran Perusahaan, Risiko Perusahaan, dan Profitabilitas Klien Terhadap Audit Fee Pra Dhita Fisabilillah; Rahmasari Fahria; Praptiningsih Praptiningsih
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.388

This research is a quantitative study that aims to determine the effect of company size, company risk, and client profitability on audit fees. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018 which were selected using purposive samples. The number of observations is 99 samples. The analysis technique used in this study is multiple linear regression analysis using SPSS 25 software with a significance level of 5%. The results of the test show that (1) company size has a positive effect on audit fees (2) company risk has no effect on audit fees, and (3) client profitability has a positive effect on audit fees. Keywords: Company Size, Company Risk, Client Profitability, Audit Fee

The Effect Of Profesional Ethics, Time Budget Pressure, Professional Skepticsm On Audit Quality Monica Indah Krisdayanti; Ronny Andesto; Praptiningsih Praptiningsih
Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v8i3.392

This study aims to examine the effect of professional ethics, time budget pressure, professional skepticism on audit quality. The population in this study was auditors working at BPK Republic of Indonesia. Sampling was carried out using the puruposive method. The data analysis used in this study used the PLS program with a significance level of 5%. The results of this study indicate that (1) professional ethics has a significant effect on audit quality, (2) time budget pressure has no significant effect on audit quality, (3) professional skepticism has no significant effect on audit quality. Keywords: Professional Ethics; Time Budget Pressure; Professional Skepticism; Audit Quality

Pemberdayaan Pengusaha Batik sebagai Penggerak Perekonomian di Desa Pabean Udik Kabupaten Indramayu Ratna Hindria Dyah Pita Sari; Erna Hernawati; Masripah Masripah; Praptiningsih Praptiningsih
IKRA-ITH ABDIMAS Vol 6 No 1 (2023): IKRAITH-ABDIMAS Vol 6 No 1 Maret 2023
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikra-ithabdimas.v6i1.2386

The batik entrepreneurs in Pabean Udik Village are not optimal in developing their businessbecause of problems related to production and marketing. Entrepreneurs do not understand theexact capital cost calculation system and have not made financial reports that are in accordancewith accounting rules. This causes the determined selling price to often experience errors indetermining the cost of goods sold (COGS) which has an impact on the amount of gross profit. Inaddition, batik entrepreneurs do not pay attention to product marketing techniques, and do not evenhave a special concept in packaging their products. Based on the initial visit of the communitydedication team, the fact that the craftsmen only use plastic bags in packaging their products.However, this seems to be due to the fact that batik entrepreneurs have just risen since their businesshas decreased due to the Covid-19 pandemic. So they focus their business capital on product rawmaterials, not for packaging. Entrepreneurs also do not conduct online promotions or sales to invitebuyers. They only market by word of mouth and maintain their customers. With these problems, apersuasive approach and training are needed that are easily understood by batik entrepreneurs withall their limitations so that the services they carry out provide progress for the business managementsystem for batik entrepreneurs in Pabean Udik Village. The method of implementing this serviceconsists of surveys, interviews, and observations. Economic empowerment is carried out by trainingbatik entrepreneurs in Pabean Udik Village regarding basic accounting, introduction of quality raw materials, attractive product design and selling, as well as business digitization with training on theuse of marketplaces. With this training, it is hoped that batik entrepreneurs can apply the knowledgegained and be useful for the implementation of their business operations

Co-Authors Ade Nur Rohim Alfatih S. Manggabarani Andy Setiawan Desmintari Erna Hernawati Feby Mardyanti Fitri Yetty Iwan Kresna Setiadi Jubaedah Nawir Livia Anggraini Maria Assumpta Wikantari Masripah Matondang, Nurhafifah Meita Alifiana Monica Indah Krisdayanti Muhammad Azhar Baihaqi Nadia Ulfa Rahayu Novia Khairunnisa Pra Dhita Fisabilillah Puja Triana Rahmasari Fahria Ratna Hindria Dyah Pita Sari Regi Oktaviyori Rika Aprilia Mantika Ronny Andesto Saebani, Akhmad Selfilia Selfilia Zahra Ismi Fauziyyah

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