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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Journal of Economic, Bussines and Accounting (COSTING) BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat SINDA: Comprehensive Journal of Islamic Social Studies JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal ekonomi Manajemen dan Bisnis (JUBIS) Journal of Artificial Intelligence and Digital Business JAT (Journal of Accounting and Tax) Prosiding Simposium Nasional Manajemen dan Bisnis
Puji Astuti
Fakultas Ekonomi Dan Bisnis, Universitas Nusantara PGRI, Kediri, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Peningkatan Soft Skill Siswa SMK PGRI Kediri Melalui Pelatihan Zahir Accounting Erna Puspita; Puji Astuti; Andy Kurniawan; Hestin Sri Widiawati; Linawati Linawati; Diah Nurdiwaty
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2021)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v3i3.453

Abstract

This activity aims to increase the knowledge and soft skills of SMK students regarding accounting software. Students are given knowledge, understanding, and training to update accounting software from the software MYOB to Zahir Accounting, which is more developed following changes in accounting science and the needs of the modern business world. The activity was carried out at SMK PGRI 3 Kediri City. The participants of the exercise were students of SMK class XII. Implementation of activities in the form of training. The method of implementing the conditioning is done through lectures, practicum, and question and answer. The action is divided into two sessions. In the first session, the material explained Zahir Accounting software. In the second session, the Zahir Accounting software practicum was held, where participants could practice the accounting cycle directly using Zahir Accounting software. The participants participated in the training activities in a conducive and enthusiastic manner. The participants had no difficulty in implementing the training
Pengaruh Sistem Informasi Akuntansi, Motivasi Kerja, Dan Pengendalian Internal Terhadap Kinerja Karyawan Pada KKP Christiantoro Di Masa Pemulihan Pasca COVID-19 Caniya Larensa Devrin; Puji Astuti; Andy Kurniawan
SINDA: Comprehensive Journal of Islamic Social Studies Vol 2 No 3 (2022): Volume 2, Number 3, Desember 2022
Publisher : Universitas Nahdlatul Ulama Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/sinda.v2i3.608

Abstract

Pada masa sekarang ini, dampak COVID-19 yang mempengaruhi suatu perusahaan semakin marak terjadi. Bagi perusahaan besar maupun kecil COVID-19 merupakan penyebab perusahaan mengalami kerugian, sehingga banyak perusahaan besar maupun kecil mengalami kegagalan dalam mempertahankan usahanya. Tujuan dari penelitian ini yaitu untuk membuktikan apakah sistem informasi, motivasi kerja dan pengendalian internal berpengaruh terhadap kinerja karyawan. Penelitian ini menggunakan pendekatan kuantitatif dan teknik yang digunakan adalah statistik deskriptif. Populasi dan sampel yang digunakan dalam penelitian adalah seluruh karyawan pada KKP Christiantoro, Jl Sunan Geseng no 149, Kota Kediri yang berjumlah 65 responden dan di analisis menggunakan metode regresi linier berganda. Hasil penelitian ini yaitu Sistem Informasi Akuntansi secara parsial berpengaruh signifikan terhadap kinerja karyawan, Motivasi Kerja secara parsial berpengaruh signifikan terhadap Kinerja Karyawan, Pengendalian Internal secara parsial tidak berpengaruh signifikan terhadap Kinerja Karyawan, dan secara simultan ada pengaruh signifikan Sistem Informasi Akuntansi, Motivasi Kerja dan Pengendalian Internal terhadap Kinerja Karyawan.
Peningkatan Keterampilan Menyusun Laporan Keuangan Menggunakan Software Zahir Accounting Bagi Siswa SMK PGRI 2 Kertosono Andy Kurniawan; Amin Tohari; Sugeng Sugeng; Puji Astuti; Mar'atus Solikah; Erna Puspita; Evita Noviani; Fine Ferda Sella Putri
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 1 No. 4 (2022): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jompaabdi.v1i4.352

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan keterampilan Menyusun laporan keuangan bagi siswa kelas 3 jurusan akuntansi SMK PGRI 2 Kertosono dengan menggunakan software Zahir Accounting yang terus berkembang mengikuti perkembangan teknologi dan ilmu akuntansi. Metode pelaksanaan dilakukan melalui empat tahapan, yaitu tahap pertama adalah survey dan perizinan, tahap kedua instalasi software, tahap ketiga pelaksanaan, dan tahap keempat adalah evaluasi. Dari hasil evaluasi diketahui bahwa 90% peserta pelatihan dapat menyusun laporan keuangan menggunakan software Zahir Accounting dengan sangat baik, dan sisanya 10% dapat menyusun laporan keuangan menggunakan software Zahir Accounting dengan baik. Tanggapan dari peserta pelatihan adalah penggunaan Zahir Accounting lebih mudah jika dibandingkan dengan MYOB.
The Function Of Public Accountant Company In Pressuring Audit Report Delays For Firms That Are Going Public In Indonesia: Panel Analysis M. Anas; Faisol Faisol; Puji Astuti
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i2.24823

Abstract

Purpose: The purpose of this essay is to look into how Public Accounting Company (PAC) link important factors like Audit Tenure, Company Size, and Financial Distress with Audit Report Lag. We delve further to comprehend how PAC mediates this link and whether its impact is considerable in shortening the delay for filing audit reports. Method/approach: The population of this study consists of operating in the mining industry companies registered on the Indonesia Stock Exchange from 2015 to 2022. The sampling method used is purposive sampling method. The samples were obtained by 19 manufacturing companies. There were 152 observations made over 8 years. The data analysis used was panel regression analysis which was moderated by using the random effect model approach. Findings: The analysis's findings indicate that Public Accounting Company (PAC) is significantly involved in mediating the association between financial distress and audit report lag, but that PAC is not significantly involved in mediating the relationship between business size and audit tenure and audit report lag. Implications: According to the findings, it is essential for a Public Accounting Company (PAC) to be involved in the audit process when a company is in financial trouble. In order to keep the audit report lag under control during financially difficult times, PACs appear to be quite important. This emphasises how crucial skilled auditors are in identifying and resolving any financial problems that can develop in struggling businesses. Originality/value: This publication presents originality in uncovering the innovative role of Public Accounting Company (PAC) as mediators that link the Audit Tenure, Company Size and Financial Distress variables with Audit Report Lag. This research explores how the complex interactions between these variables impact delays in audit report submission. The findings highlight that PAC is not only the implementing audit entity, but also plays an important role in controlling the timing of preparation and submission of audit reports. These findings provide new insights into the dynamics of auditing and management decisions in the context of corporate financial uncertainty
PENGARUH SUSTAINABILITY REPORTING DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2022-2025) Nadya Putri Wijaya; Puji Astuti; Hestin Sri Widiawati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/kvhw1765

Abstract

Sustainability issues have become increasingly important in corporate decision-making, particularly in the mining sector, where business activities generate substantial environmental and social impacts. Consequently, sustainability reporting has emerged as a strategic communication tool that may influence investors' perceptions of firm value. In addition to sustainability disclosure, firm size is also considered an important determinant of firm value, while profitability is expected to strengthen or weaken these relationships. This study aims to examine the effects of sustainability reporting and firm size on firm value, with profitability serving as a moderating variable. A quantitative research approach was employed using Moderated Regression Analysis (MRA). The research sample consisted of 18 mining companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2025 period, resulting in 72 firm-year observations selected through purposive sampling. Secondary data were collected from annual reports and sustainability reports published by the companies and the IDX. The findings reveal that sustainability reporting has no significant effect on firm value, whereas firm size has a significant negative effect and profitability has a significant positive effect on firm value. Furthermore, profitability does not moderate the relationship between sustainability reporting and firm value or between firm size and firm value. Simultaneously, sustainability reporting, firm size, and profitability significantly influence firm value. These findings suggest that investors in the Indonesian mining sector continue to place greater emphasis on financial performance than on sustainability disclosure or firm size when evaluating corporate value.
ANALYSIS OF THE INFLUENCE OF GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, AND FIRM SIZE ON FIRM VALUE IN PROPERTY AND REAL ESTATE COMPANY LISTED ON THE INDONESIA STOCK EXCHANGE 2020-2024 PERIOD Farah Fauziah Firmansyah; Puji Astuti; Sigit Puji Winarko
JAT : Journal Of Accounting and Tax Vol. 4 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jat.v4i1.1724

Abstract

This study analyzes of the influence of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and firm size on corporate value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. Corporate value is measured using the Price to Book Value ratio. GCG is proxied by the proportion of independent commissioners, CSR based on the disclosure of the GRI Standards indicator, and firm size is measured by the natural logarithm of total assets. The study employs a quantitative approach with a causal research design and utilizes multiple linear regression. Secondary data were obtained from annual and sustainability reports. A total of 19 companies were selected through purposive sampling, resulting in 95 observations over a five-year period. Data analysis involved classical assumption testing followed by hypothesis testing using the t-test, F-test, and coefficient of determination. The findings reveal that GCG has a significant positive effect on corporate value, whereas CSR and firm size do not exhibit significant individual effects. However, simultaneously all three variables collectively have a significant impact on corporate value. These results provide valuable insights for corporate management and investors in making decisions regarding governance practices, social responsibility initiatives, and strategic asset development
PENGARUH KECUKUPAN MODAL, KREDIT BERMASALAH, DAN RISIKO PASAR TERHADAP PROFITABILITAS Nikmatul Choiriyah; Hestin Sri Widiawati; Puji Astuti
Jurnal Maneksi Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.4029

Abstract

Introduction: The purpose of this research is to analyze how the Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), and Net Interest Margin (NIM) impact profitability, indicated by Return on Assets (ROA), specifically within Rural Banks (Bank Perekonomian Rakyat/BPR) located in the Kediri area.Methods: This study used a quantitative approach, relying on secondary data from the 2025 financial reports of Rural Banks released by the Financial Services Authority (Otoritas Jasa Keuangan/OJK). The sample was selected using purposive sampling, resultg of 72 observations that met the specified criteria. The data were analyzed using multiple linear regression in the Statistical Package for the Social Sciences (SPSS) version 25. Before hypothesis testing, we evaluated classical assumptions, including normality, multicollinearity, heteroscedasticity, and autocorrelation, to validate the regression model.Results: The findings show that both the Capital Adequacy Ratio (CAR) and Net Interest Margin (NIM) have a positive and statistically significant impact on profitability. At the same time, Non-Performing Loans (NPL) demonstrate a negative and statistically significant effect on profitability. Collectively, CAR, NPL, and NIM significantly affect the profitability of rural banks in the Kediri region.Conclusion and Suggestion: The results indicate that the levels of capital adequacy, the quality of credit, and the capacity to earn net interest income are important determinants of the profitability of Rural Banks. Future studies should include more financial and macroeconomic factors and lengthen the observation timeframe to achieve more robust results. Keywords: Capital Adequacy Ratio; Non-Performing Loan; Net Interest Margin; Profitability; Rural Banks.
PENGARUH NON PERFORMING LOAN, CAPITAL ADEQUACY RATIO, DAN LOAN TO DEPOSIT RATIO TERHADAP KINERJA KEUANGAN BANK PEREKONOMIAN RAKYAT DI JAWA TIMUR Artika Yuniasti Puspita; Puji Astuti; Badrus Zaman
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 5 (2026): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/sj455s36

Abstract

Penelitian ini bertujuan menguji pengaruh Non Performing Loan (NPL), Capital Adequacy Ratio (CAR), dan Loan to Deposit Ratio (LDR) secara parsial maupun simultan terhadap kinerja keuangan Bank Perekonomian Rakyat (BPR) di Jawa Timur yang diproksikan melalui Return on Asset (ROA). Pendekatan kuantitatif asosiatif kausal diterapkan pada data sekunder berupa laporan keuangan triwulanan lima belas BPR yang dipublikasikan Otoritas Jasa Keuangan sepanjang tahun 2025, sehingga diperoleh enam puluh unit observasi. Data diolah melalui regresi linier berganda berbantuan SPSS 23 setelah memenuhi uji asumsi klasik. Hasil penelitian menunjukkan CAR berpengaruh positif signifikan terhadap ROA, sedangkan NPL dan LDR tidak berpengaruh signifikan secara parsial. Secara simultan, ketiga rasio tersebut berpengaruh signifikan terhadap ROA dengan kontribusi sebesar 19,2 persen. Kebaruan penelitian ini terletak pada objek BPR di Jawa Timur dengan data triwulanan terbaru tahun 2025, mengisi celah penelitian terdahulu yang umumnya berfokus pada bank umum dengan data tahunan.
Pengaruh Perputaran Kas, Struktur Modal, dan Pertumbuhan Penjualan terhadap Profitabilitas Perusahaan Manufaktur Makanan Minuman Ratna Fita Sari; Faisol Faisol; Puji Astuti
Jurnal Ekonomi Manajemen dan Bisnis Vol. 7 No. 2 (2026): JURNAL EKONOMI MANAJEMEN DAN BISNIS
Publisher : PROGRAM PASCA SARJANA MAGISTER MANAJEMEN INSTITUT TEKNOLOGI DAN BISNIS ASIA MALANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jubis.v7i2.3027

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh perputaran kas, struktur modal, dan pertumbuhan penjualan terhadap profitabilitas yang diukur dengan Return on Assets (ROA) pada perusahaan manufaktur sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia untuk periode 2023–2025. Pendekatan yang digunakan adalah kuantitatif dengan data panel dari 18 perusahaan sampel yang diolah menggunakan perangkat lunak STATA-17. Pemilihan model dilakukan melalui uji Chow, uji Lagrange Multiple (LM), dan uji Hausman, menghasilkan Random Effect Model (REM) sebagai model yang paling sesuai. Hasil uji parsial menunjukkan bahwa perputaran kas tidak berpengaruh signifikan terhadap profitabilitas (p = 0,121 > 0,05), sedangkan struktur modal memiliki pengaruh negatif dan signifikan (p = 0,008 < 0,05). Pertumbuhan penjualan tidak terbukti memiliki pengaruh signifikan (p = 0,097 > 0,05). Secara simultan, ketiga variabel independen tersebut secara bersama-sama memiliki pengaruh signifikan terhadap profitabilitas (Prob > chi2 = 0,0430 < 0,05). Nilai R-squared keseluruhan sebesar 0,1750 menunjukkan bahwa model tersebut menjelaskan 17,50% dari variasi profitabilitas perusahaan.
Pengaruh Faktor Internal dan Eksternal terhadap Kepatuhan Wajib Pajak di Sektor UMKM (Studi UMKM Kecamatan Mojoroto Kota Kediri) Sarah Ayu Nurjannah; Linawati Linawati; Puji Astuti
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.13854

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya kepatuhan wajib pajak dalam mendukung optimalisasi penerimaan negara dari sektor perpajakan. Kepatuhan wajib pajak, khususnya pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), masih menjadi tantangan karena dipengaruhi oleh berbagai faktor, seperti pendapatan, pengetahuan perpajakan, regulasi pemerintah, dan pelayanan fiskus. Rendahnya kepatuhan wajib pajak dapat menghambat pencapaian target penerimaan pajak serta mengurangi efektivitas sistem perpajakan. Penelitian ini bertujuan menganalisis pengaruh pendapatan, pengetahuan perpajakan, regulasi pemerintah, dan pelayanan fiskus terhadap kepatuhan wajib pajak pelaku UMKM di Kecamatan Mojoroto, Kota Kediri. Penelitian menggunakan pendekatan kuantitatif dengan desain kausalitas. Data primer diperoleh melalui penyebaran kuesioner kepada 97 pelaku UMKM yang dipilih menggunakan teknik Simple Random Sampling berdasarkan rumus Slovin. Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan IBM SPSS Statistics versi 31. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan pendapatan, pengetahuan perpajakan, regulasi pemerintah, dan pelayanan fiskus berpengaruh signifikan terhadap kepatuhan wajib pajak. Temuan ini menunjukkan bahwa peningkatan pendapatan, pemahaman perpajakan, regulasi yang jelas dan memberikan kepastian hukum, serta pelayanan fiskus yang berkualitas berperan penting dalam meningkatkan kepatuhan wajib pajak pelaku UMKM di Kecamatan Mojoroto, Kota Kediri.
Co-Authors Amin Tohari Andy Kurniawan Artika Yuniasti Puspita Badrus Zaman Caniya Larensa Devrin Diah Nurdiwaty Evita Noviani Faisol Faisol Farah Fauziah Firmansyah Fine Ferda Sella Putri Linawati Linawati M. Anas Nadya Putri Wijaya Nikmatul Choiriyah Puspita, Erna Ratna Fita Sari Sarah Ayu Nurjannah SIGIT PUJI WINARKO Solikah, Mar atus Sugeng Sugeng Widiawati, Hestin Sri