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All Journal Jurnal Comparative : Ekonomi Dan Bisnis Prosiding Simposium Nasional Multidisiplin (SinaMu) West Science Journal Economic and Entrepreneurship Jurnal Ekonomi dan Kewirausahaan West Science Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Ria Puspitasari
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Tangerang
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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KONSERVATISME AKUNTANSI : LEVERAGE, LIKUIDITAS, PROFITABILITAS DAN UKURAN PERUSAHAAN Ogie Sanjaya; Muhammad Teguh Prasetyo; Ria Puspitasari; Ririen Nooraeni
Jurnal Comparative: Ekonomi dan Bisnis Vol 3, No 2 (2021): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.305 KB) | DOI: 10.31000/combis.v3i2.7642

Abstract

The purpose of this study was to determine the effect of Leverage, Liquidity, Profitability and Company Size on Accounting Conservatism in food and beverage sub-sector companies on the Indonesia Stock Exchange (IDX). The research period used was 5 years, namely the period 2013-2017. The population of this study includes food and beverage companies listed on the Indonesia Stock Exchange for the 2013-2017 period. The sampling technique used purposive sampling technique. Based on the criteria set, the number of 9 companies is obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that partially Leverage and Liquidity had no effect on Accounting Conservatism, while Profitability and Firm Size had an effect on Accounting Conservatism.
Analisis Z-Score Terhadap Prediksi Kebangkrutan Perusahaan Semen yang Terdaftar di BEI Periode 2016-2019 Dhea Zatira; Ria Puspitasari
Simposium Nasional Mulitidisiplin (SinaMu) Vol 2 (2020): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/sinamu.v2i0.3561

Abstract

Tujuan dari Penelitian ini diharapkan mampu digunakan dalam memprediksi kebangkrutan dengan menggunakan metode analisa Altman Z-score. Penelitian ini merupakan penelitian deskriptif kuantitatif. Objek dari penelitian ini perusahan semen yang terdaftar di Bursa Efek Indonesia, sebanyak 6 perusahaan yaitu: PT Indocement Tunggal Prakarsa Tbk, PT Semen Indonesia Tbk, PT Wijaya Karya Beton Tbk, PT Semen Baturaja Tbk, PT Solusi Bangun Indonesia Tbk., dan PT Waskita Beton Precast Tbk dengan tahun pengamatan 2016 sampai 2019. Data dari penelitian ini berupa data sekunder dan sumber data diambil dari Bursa Efek Indonesia dalam bentuk laporan keuangan Hasil penelitian ini mengungkap bahwa lima dari enam perusahaan berada pada zona kebangkrutan sementara satu perusahaan berada pada zona grey yang artinya rawan mengalami kebangkrutan.
LEVERAGE, COMPANY SIZE AND RETURN ON ASSETS (ROA) ON UNDERPRICING IN INITIAL PUBLIC OFFERING (IPO) COMPANIES Ricka Auliana; Ria Puspitasari; Masturo Masturo
Jurnal Comparative: Ekonomi dan Bisnis Vol 5, No 2 (2023): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v5i2.8412

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh leverage, ukuran perusahaan serta return on assets (ROA) terhadap underpricing secara parsial dan bersama – sama pada Perusahaan Non Perbankan yang melakukan initial public offering (IPO) di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan adalah 5 tahun yaitu periode  2012 – 2016. Populasi penelitian meliputi semua perusahaan yang melakukaninitial public offering(IPO) di Bursa Efek Indonesia periode 2012 – 2016. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel41 perusahaan. Jenis data yang digunakanadalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa leverage berpengaruh positif terhadap underpricing dengan nilai signifikan 0.0157, ukuran perusahaan tidak berpengaruh terhadap underpricing dengan nilai signifikan 0.1883 dan ROA memiliki pengaruh negatif terhadap underpricing dengan nilai signifikan 0.0136. Kata Kunci: Leverage, Ukuran Perusahaan, Return On Assets, Underpricing, IPO
Penguatan Good Governance dan Keamanan Informasi dalam Mendorong Organisasi Adaptif di Era Globalisasi Digital: Pengabdian Willy Nurhayadi; Ria Puspitasari; Jamaludin Jamaludin; Ilma Darojat; Vernando Vernando; Tekni Megaster; Fida Arumingtyas; Eko Sudarmanto
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.6370

Abstract

The rapid development of digital technology and globalization has encouraged organizations to enhance their adaptability through strengthening governance and information security. However, many organizations still face limitations in implementing good governance principles and managing information security effectively. This Community Service Program aims to improve participants’ understanding of the importance of good governance and information security in creating adaptive organizations in the era of digital globalization. The program was conducted online through Zoom Meeting and involved approximately 88 participants from various organizational and professional backgrounds. The implementation method consisted of preparation, implementation, evaluation, and follow-up stages using an educative-participatory approach through socialization, training, and interactive discussions. Program evaluation was carried out using pre-tests and post-tests to measure participants’ level of understanding before and after the activity. The results demonstrated a significant improvement in participants’ understanding, indicated by an increase in the average pre-test score from 68 to 86 in the post-test. In addition to enhancing participants’ literacy regarding organizational governance and information security, the program also increased awareness of the importance of digital risk management, data protection, and strengthening an adaptive organizational culture. Therefore, this community service activity provided a positive contribution to supporting the development of professional, secure, and responsive organizations in facing digital transformation.
The Influence of Financial Literacy, Digital Innovation, and Entrepreneurial Orientation on the Performance of MSMEs in the Post-Pandemic Era in Indonesia Israel Olukayode ADEBOWALE; Sukarta Atmaja; Ria Puspitasari; Dewi Amalia; Annuridya Rosyidta Pratiwi Octasylva
West Science Journal Economic and Entrepreneurship Vol. 4 No. 01 (2026): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v4i01.2637

Abstract

The post-pandemic era has brought significant challenges and opportunities for micro, small, and medium enterprises (MSMEs) in Indonesia, particularly in terms of financial management, digital adaptation, and strategic orientation. This study examines the influence of financial literacy, digital innovation, and entrepreneurial orientation on MSME performance in the post-pandemic context. A quantitative research approach was employed, with data collected from 135 MSME owners and managers using a structured questionnaire measured on a Likert scale. The data were analyzed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS) version 25. The results indicate that financial literacy has a positive and significant effect on MSME performance, demonstrating the importance of sound financial knowledge and management skills in supporting business recovery. Digital innovation is found to have the strongest positive influence on performance, highlighting the critical role of digital technology adoption in enhancing competitiveness and market reach. Entrepreneurial orientation also shows a significant positive effect, emphasizing the importance of innovativeness, proactiveness, and risk-taking in navigating post-pandemic uncertainty. Simultaneously, financial literacy, digital innovation, and entrepreneurial orientation significantly explain variations in MSME performance. These findings suggest that strengthening internal capabilities through integrated financial education, digital capacity building, and entrepreneurship development is essential for improving MSME resilience and sustainable growth in Indonesia’s post-pandemic economy.
Lanskap Penelitian Kinerja Keuangan dalam Literatur Akuntansi dan Manajemen Keuangan (2000 - 2026) Loso Judijanto; Kimsen Kimsen; Ria Puspitasari; Nashirotun Nisa Nurharjanti; Toto Sugihyanto; Eko Sudarmanto
Jurnal Ekonomi dan Kewirausahaan West Science Vol 4 No 02 (2026): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v4i02.3372

Abstract

Penelitian ini bertujuan untuk menganalisis lanskap penelitian kinerja keuangan dalam literatur Akuntansi Keuangan dan Manajemen Keuangan selama periode 2000–2026 menggunakan pendekatan bibliometrik. Data diperoleh dari database Scopus dan dianalisis dengan bantuan VOSviewer untuk mengidentifikasi pola kolaborasi penulis, pengaruh literatur melalui analisis sitasi, serta perkembangan tema penelitian melalui analisis keyword co-occurrence. Hasil penelitian menunjukkan bahwa kinerja keuangan merupakan pusat utama dalam jaringan penelitian dengan keterkaitan yang kuat terhadap topik akuntansi, manajemen, dan ekonomi. Selain itu, terjadi pergeseran signifikan dari pendekatan tradisional berbasis pelaporan keuangan menuju pendekatan yang lebih integratif dengan memasukkan aspek manajerial, tata kelola, dan keberlanjutan. Analisis overlay mengindikasikan bahwa topik seperti sustainability, risk management, dan decision making menjadi tren penelitian terbaru, sementara analisis density menunjukkan bahwa financial performance, accounting, dan economics merupakan area dengan intensitas penelitian tertinggi. Studi ini memberikan kontribusi dalam memahami struktur intelektual dan arah perkembangan penelitian kinerja keuangan secara global serta membuka peluang bagi penelitian lanjutan yang lebih kontekstual dan multidimensional.
Co-Authors Annuridya Rosyidta Pratiwi Octasylva Darojat, Ilma Dewi Amalia Dhea Zatira Eko Sudarmanto Fida Arumingtyas Israel Olukayode ADEBOWALE Jamaludin Jamaludin Kimsen Kimsen Loso Judijanto Masturo Masturo Muhammad Teguh Prasetyo Nashirotun Nisa Nurharjanti Ogie Sanjaya Ricka Auliana Ririen Nooraeni Sukarta Atmaja Tekni Megaster Toto Sugihyanto Vernando Vernando Willy Nurhayadi