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All Journal Jurnal Ilmiah Raflesia Akuntansi Mediastima Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Kajian Ekonomi dan Akuntansi Terapan COUNT: Journal of Accounting, Business and Management
Puspa Rini
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Economics, Econometrics & Finance Other

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ANALISIS PERBANDINGAN PENGGUNAAN METODE PENYUSUTAN AKTIVA TETAP BERDASARKAN KEBIJAKAN AKUNTANSI DAN PAJAK PADA PROFITABILITAS PT. WIJAYA KARYA (PERSERO) TBK. Puspa Rini
Mediastima Vol 26 No 1 (2020): Mediastima
Publisher : Program Studi Manajemen, Fakultas Ekonomi, IBI-K57

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (480.687 KB) | DOI: 10.55122/mediastima.v26i1.16

Abstract

There are differences in the provisions according to the statement of Financial accounting standards with the provisions of the Constitution on which regulates the management of fixed assets to determine the amount of depreciation load of fixed assets so that the profit can be achieved by the company of different methods and provisions and can be known to the ability level of the company in generating profitability. This research was conducted to understand the difference in the use of depreciation methods in fixed assets according to accounting and tax policies in creating company profitability. Based on research that has been carried out depreciation expense based on greater accounting policy compared to depreciation load using depreciation method based on tax policy. Resulting in a different profit. This results in a profitability ratio that fluctuates each of its periods.
Determinan Kebijakan Dividen pada Perusahaan Sektor Energi M. Reza Oktananda; Puspa Rini
Kajian Ekonomi dan Akuntansi Terapan Vol. 2 No. 2 (2025): Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v2i2.1048

Abstract

This study aims to analyze the effect of financial variables—namely firm size, profitability, and capital structure (debt to equity ratio)—on dividend policy in energy sector companies listed on the Indonesia Stock Exchange during the period 2019–2023. The method used is multiple linear regression with secondary data obtained from financial statements and annual reports, selected through purposive sampling, comprising 13 companies and 65 observations. The analysis results indicate that firm size has a significant positive effect on dividend policy, while profitability (ROA) and capital structure (debt to equity ratio) have significant negative effects. These findings confirm that larger firms tend to pay higher dividends, whereas high profitability and leverage exert downward pressure on dividend policy. This study contributes to the development of financial literature concerning the determinants of dividend policy in the energy sector.
Pengaruh Financial Distress, Growth Rate, Dan Opini Audit Terhadap Auditor Switching Pada Green Business Di Bursa Efek Indonesia Tahun 2019-2023 Sucipto Febrianto; Puspa Rini; Novriza Wahyu Ardiyansyah
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1076

Abstract

The present study focuses on the impact of growth rate and audit opinion on financial distress, as well as the rotation of auditors among environmentally conscious companies listed on the Indonesian stock exchange from 2019 to 2023. The present study employs a quantitative, descriptive methodology, utilizing a purposeful sample. The Stichprobe is comprised of eight eco-friendly corporations that are listed on the Indonesian stock exchange within the specified time frame. The analysis of data is performed through the implementation of descriptive statistics and logistical regression techniques, with the software SPSS 30 serving as the primary analytical instrument. The findings of this study indicate that financial distress and growth rate exert a positive, albeit non-significant, influence on the replacement of a financial auditor. In contrast, the audit opinion demonstrates no discernible positive or significant influence on the replacement of a financial auditor. Furthermore, financial distress, growth rate, and audit confirmation are found to have no impact on the replacement of the auditor for green companies listed on the Indonesian stock exchange between 2019 and 2023.
Pengaruh Kompetensi, Peran Aparat Desa, Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Keuangan Desa Di Kecamatan Ujan Mas Puspa Rini; Sucipto Febrianto; Novriza Wahyu Ardiyansyah
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1077

Abstract

The presence of accountability in financial management is indicative of strong governance. The accountability principle must be implemented by the village administration in order to hold the village community accountable for its financial management. The utilization of information technology, the involvement of village authorities, and competency are some other elements that affect accountability. This study's survey was limited to the communities in the Ujan Mas District. 64 village finance managers, including village heads, village secretaries, financial heads, and planning heads, made up the sample for this quantitative study. The SPSS version to manage and check survey data by utilizing 30 software programs. the study used primary data as its data type the apparatus's proficiency has a negative and substantial the role of village officials has been demonstrated to prossess a positive and have a significant impact on responsibulity in village financial management, as well as technology used which also provides on that is positive and significant contribution to increasing acoountability in village financial management.
Evaluasi Penerapan Standar Akuntansi Keuangan Pemerintah (SAK-IP) Dalam Pengelolaan Aset Tahun 2025 (Studi Kasus: Bidang Aset Kantor Badan Keuangan Daerah Kabupaten Kepahiang) M. Reza Oktananda; Puspa Rini
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i2.1078

Abstract

This study aims to evaluate the implementation of Government Accounting Standards (SAK-IP) in the management of fixed assets within the Regional Financial Agency (BKD) of Kepahiang Regency. Using a descriptive qualitative approach, data were collected through in-depth interviews, direct observations, and document analysis. The research focuses on the procedures for asset accountability reporting, the level of compliance with SAK-IP, and the main challenges encountered in its implementation. The findings reveal that although asset reporting procedures have been formally established and supported by the SIMDA BMD system, several issues persist, including delays in data submission, incomplete asset documentation, and limited human resource capacity. The level of compliance with SAK-IP is categorized as moderate, with core principles such as historical cost-based asset recording being applied, while other aspects like depreciation and revaluation are inconsistently implemented. The primary obstacles identified include the lack of technical training, inadequate interdepartmental coordination, and insufficient budgetary support. This research recommends improving staff competency, enhancing inter-agency collaboration, and strengthening systems and regulations to ensure more accountable and accrual-based asset management.
THE RELATIONSHIP BETWEEN MANAGEMENT CONTROL SYSTEMS AND FINANCIAL PERFORMANCE IN MANUFACTURING COMPANIES Siti Intan Nurdiana Wong Abdullah; Puspa Rini; Nirsetyo Wahdi; Sylvia Kartika Dhamayanti
Count : Journal of Accounting, Business and Management Vol. 2 No. 4 (2025): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i4.550

Abstract

This study aims to investigate the relationship between Management Control Systems (MCS) and financial performance in manufacturing companies operating in emerging economies, with a specific focus on Indonesia. It further explores the moderating effects of digital maturity and organizational culture to understand how contextual factors influence the effectiveness of MCS. Using a quantitative approach, data were collected through structured questionnaires from 120 financial and operational managers across Indonesian manufacturing firms. The research employed multiple linear regression and moderated regression analysis (MRA), supported by SmartPLS and SPSS software, to test the direct and interaction effects between variables. The results reveal that both diagnostic and interactive control systems significantly impact financial performance, with interactive controls demonstrating a stronger influence. Moreover, digital maturity positively moderates the relationship between MCS and financial outcomes, while organizational culture shows no significant moderating effect. The novelty of this research lies in its integration of digital readiness as a strategic enabler within the MCS framework, offering new theoretical and empirical insights, especially in the context of small and medium-sized enterprises (SMEs) in developing markets. This study also contributes methodologically by applying a dual-theory approach—combining contingency theory with dynamic capabilities theory—to better capture the adaptive use of control systems under technological disruption. In conclusion, effective MCS implementation, especially when supported by digital infrastructure, can enhance financial performance and strategic agility, making it a critical tool for organizational competitiveness in globalized markets.
ANALISIS DAMPAK GCG, PERENCANAAN PAJAK PADA MANAJEMEN LABA Pipin Sri Sudewi; Ardiani Ika Sulistyawati; Aprih Santoso; Puspa Rini; Dipa Teruna Awaloedin
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v6i2.1829

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) dan perencanaan pajak terhadap manajemen laba pada perusahaan manufaktur sub sektor kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Teknik analisis yang digunakan adalah regresi linier berganda dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa GCG tidak berpengaruh signifikan terhadap manajemen laba, sehingga mekanisme tata kelola belum mampu menekan tindakan oportunistik manajemen. Sebaliknya, perencanaan pajak terbukti berpengaruh positif dan signifikan terhadap manajemen laba, yang mengindikasikan bahwa upaya pengelolaan beban pajak dapat mendorong praktik manajemen laba di perusahaan. Secara simultan, kedua variabel mampu menjelaskan 53% variasi manajemen laba. Temuan ini menegaskan pentingnya peran perencanaan pajak dalam memengaruhi kebijakan pelaporan keuangan, serta menunjukkan bahwa penerapan GCG masih perlu diperkuat untuk meminimalkan praktik manajemen laba.
Co-Authors Aprih Santoso Ardiani Ika Sulistyawati Dipa Teruna Awaloedin M. Reza Oktananda Nirsetyo Wahdi Novriza Wahyu Ardiyansyah Pipin Sri Sudewi Siti Intan Nurdiana Wong Abdullah Sucipto Febrianto Sylvia Kartika Dhamayanti