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All Journal Jurnal Reviu Akuntansi dan Keuangan 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 JAT (Journal of Accounting and Tax)
Puji Astuti
Fakultas Ekonomi Dan Bisnis, Universitas Nusantara PGRI, Kediri, Indonesia
Religion Humanities Economics, Econometrics & Finance Education 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
Co-Authors Amin Tohari Andy Kurniawan Caniya Larensa Devrin Diah Nurdiwaty Evita Noviani Faisol Faisol Farah Fauziah Firmansyah Fine Ferda Sella Putri Linawati Linawati M. Anas Nadya Putri Wijaya Puspita, Erna SIGIT PUJI WINARKO Solikah, Mar atus Sugeng Sugeng Widiawati, Hestin Sri