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All Journal JURNAL LENTERA AKUNTANSI JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Publikasi Ilmu Manajemen JACTA: Journal of Accounting and Tax DIVERSITY: Journal of Multi Science Linearity
Maria Evy Purwitasari
Politeknik LP3i Jakarta
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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FENOMENA CREDIT CRUNCH DI INDONESIA SELAMA MASA PANDEMIK COVID-19 PERIODE MARET 2020 – MARET 2021 SERTA FAKTOR PENYEBABNYA Sahang Sapta Apritchzeki; Maria Evy Purwitasari
JURNAL LENTERA AKUNTANSI Vol 6, No 2 (2021): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v6i2.560

Abstract

The Covid-19 pandemic that has occurred in the world has also greatly impacted Indonesia in various economic sectors, especially in the financial sector, especially the banking sub-sector. One of the phenomena that occurs is the decline in credit extended by banks to the public which makes it difficult for funds for people in need in the midst of the Covid-19 Pandemic. This phenomenon is known as the Credit Crunch. In this study, we will discuss the Credit Crunch Phenomenon that occurred in Indonesia during the Covid-19 pandemic. It was found that Indonesia experienced a Credit Crunch during the first period of the pandemic for the period March 2020 – March 2021. It was also found that the Credit Crunch that occurred was not due to a scarcity of funding sources.Key words: Credit Crunch, Funding, Fund
THE INFLUENCE OF DAR, ROE AND COMPANY SIZE ON EPS (FOOD AND BEVERAGE SUB SECTOR COMPANIES IN BEI 2024) Riko Sutriyadi; Nur Haris Ependi; Maria Evy Purwitasari; Sudirman
JACTA: Journal of Accounting and Tax Vol. 3 No. 2 (2025): JACTA: Journal of Accounting and Taxes, January 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v3i2.634

Abstract

The capital market acts as a source of funding for companies as well as an investment platform that includes various instruments such as stocks, bonds, and mutual funds. The existence of the capital market provides an opportunity for companies to obtain capital that can be used in business development. Stock prices are the main indicator in reflecting the company's performance, which is influenced by internal factors such as financial statements, profitability, as well as external factors such as economic conditions, government policies, and the global market situation. Investors need to understand the risks of stock investment, including price volatility, and consider various factors in decision making in order to maximize profits while increasing company value. This research uses a quantitative descriptive method with data from the Indonesia Stock Exchange. The results showed that partially and simultaneously, Debt to Assets Ratio (DAR), Return on Equity (ROE), and company size affect stock prices with a contribution of 36%.
SISTEM PENERIMAAN KAS PADA PT PRATAMA MITRA SEJATI JAKARTA Maria Evy Purwitasari; Risma Cahyani; Rahmi Rosita
DIVERSITY: Journal of Multi Science Linearity Vol. 1 No. 2 (2024): DIVERSITY: Journal of Multi Science Linearity ,February 2024
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/diversity.v1i2.793

Abstract

The purpose of this study was to determine the accounting system Cash Receipts disbursements in terms of the relevant parts, the documents used, and theinternal control system at PT Pratama Mitra Sejati..The research methodology was carried out in the form of a literature study by studying various forms of written materials, and field studies by means of observation and interviews.Based on the results of practical work, the authors conclude that cash disbursement accounting system at PT. Pratama Mitra Sejati is good.
BUKU BESAR, CUAN BESAR: STRATEGI AKUNTANSI UNTUK BISNIS ANTI BANGKRUT Lina Herlina; Maria Evy Purwitasari; Aris Nur Hasan; Dwi Okty Utami; Suparti Suparti
JURNAL LENTERA AKUNTANSI Vol. 10 No. 2 (2025): JURNAL LENTERA AKUNTANSI, November 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i2.2147

Abstract

This study aims to analyze the role of accounting strategy implementation, particularly the principle of accounting conservatism, in enhancing business resilience and preventing bankruptcy risk among Micro, Small, and Medium Enterprises (MSMEs). The research employed a descriptive quantitative approach using a survey technique involving 35 MSME actors in the Greater Jakarta (Jabodetabek) area. Data were collected through structured questionnaires addressing financial recording practices, preparation of financial statements, cash flow management, and the application of prudence principles in revenue and expense recognition. Data analysis was conducted using descriptive statistics and simple correlation analysis. The results indicate that MSMEs that regularly maintain general ledger records, prepare income statements and balance sheets, and apply conservatism principles (not rushing to recognize profits and recognizing potential losses more promptly) demonstrate higher levels of cash flow stability and business resilience. These findings confirm that prudence-based accounting strategies play a significant role in maintaining liquidity and reducing the potential for bankruptcy. The implication of this study highlights the importance of practical accounting literacy for MSME actors as a fundamental foundation toward sustainable and financially resilient businesses.
Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governance Terhadap Nilai Perusahaan LQ45 Fera Lufhidarani Pranita; Maria Evy Purwitasari; Widiyono Widiyono; Mohammad Sigit adi Nugraha; Muntasir Muntasir
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.7031

Abstract

This study aims to examine and analyze the effect of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) disclosures on the value of LQ45 companies. This research applied purposive sampling with specific criteria, yielding 140 observations. The study utilized secondary data sourced from the Indonesia Stock Exchange (IDX) website. Data were analyzed using descriptive statistics and multiple linear regression analysis. The findings indicate that CSR disclosure, institutional ownership, managerial ownership, and the board of commissioners have a significant positive effect on firm value. In contrast, the audit committee variable shows no significant effect on corporate value.
PERHITUNGAN HARGA POKOK PENJUALAN RUMAH TIPE 21/60 PADA PT. PPI JAKARTA Ngurah Pandji Mertha Agung Durya; Maria Evy Purwitasari; Nur Haris Ependi; Kirana Ikhtiari; Hasnidar Syam
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.848

Abstract

Perhitungan harga pokok penjualan rumah tipe 21/60 PT. PPI adalah untuk mengetahui perhitungan harga pokok penjualan untuk dijual kepada pelanggan. Metodologi penulisan yang digunakan adalah metode kualitatif dengan pendekan diskriptif yakni perhitungan harga pokok dengan menguraikan unsur-unsur yang terkait dalam menentukan perhitungan harga pokok tersebut berpedoman pada data-data  yang didapat di lapangan, wawancara serta melihat daftar pustaka yang berhubungan dengan pengkalkulasian harga pokok penjualan. Adapun tahapan selanjutnya pada pembahasan  pengkalkulasian harga pokok penjualan rumah tipe 21/60 pada PT. PPI mulai dari penghitungan beban bahan baku, beban tenaga kerja langsung, harga pokok produksi dan harga pokok penjualan. Hasil dari penelitian peneliti, diperoleh secara umum pengkalkulasian harga pokok penjualan rumah tipe 21/60 pada PT PPI sudah sesuai dengan kaidah-kaidah akuntansi yang berlaku umum dan penelitian tersebut menunjukkan bahwa penentuan item-item beban yang termasuk ke dalam harga pokok penjualan dan pengkalkulasian bebannya sudah baik dan dapat menetapkan perhitungan harga pokok yang efektif dan efisiensi sehingga membantu manajemen untuk mengambil keputusan dalam menentukan harga jual rumah tipe 21/60 yang di produksi PT PPI. Kata kunci : Biaya Bahan Baku, Tenaga Kerja Langsung, Biaya Overhead, Harga Pokok Produksi, Harga Pokok Penjualan.
The Impact of Artificial Intelligence Capability on Corporate Financial Performance through the Mediating Role of Financial Decision-Making Quality Fera Lufhidarani Pranita; Mohammad Sigit Adi Nugraha; Maria Evy Purwitasari
Jurnal Publikasi Ilmu Manajemen Vol. 5 No. 3 (2026): September: Jurnal Publikasi Ilmu Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v5i3.6727

Abstract

This study examines the impact of Artificial Intelligence Capability (AIC) on Corporate Financial Performance (CFP) through the mediating role of Financial Decision-Making Quality (FDMQ). A simulation-based quantitative explanatory design was applied to 200 computer-generated Likert-scale observations calibrated to represent finance and accounting decision contexts in AI-enabled organizations. The analysis uses instrument validity and reliability testing, multiple linear regression, and mediation analysis following PROCESS Model 4 logic with 5,000 bootstrap resamples in IBM SPSS Statistics. The results show that AIC positively affects FDMQ (β = 0.617, p < 0.001) and retains a significant direct effect on CFP after the mediator is included (β = 0.316, p < 0.001). FDMQ also has a positive effect on CFP (β = 0.473, p < 0.001), while the outcome model explains 50.8% of the variance in CFP. The indirect effect is significant (B = 0.319; 95% bootstrap CI [0.231, 0.412]), indicating partial mediation. The findings support the proposed mechanism that AI capability creates financial value when technological resources are translated into timely, evidence-based, and economically sound financial decisions.
Co-Authors Aris Nur Hasan Dwi Okty Utami Hasnidar Syam Kirana Ikhtiari Lina Herlina Muhammad Sigit Adi Nugraha Muntasir Muntasir Ngurah Pandji Mertha Agung Durya Nur Haris Ependi Rahmi Rosita Riko Sutriyadi Risma Cahyani Sahang Sapta Apritchzeki Sudirman Suparti Suparti Widiyono Widiyono