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All Journal Dinamika Akuntansi Keuangan dan Perbankan JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi Kinerja Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Students´ Journal of Accounting and Banking Proceeding SENDI_U Jurnal Akuntansi dan Pajak AKRUAL: Jurnal Akuntansi Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Gorontalo Accounting Journal Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Ilmiah Padma Sri Kreshna JURNAL MUTIARA AKUNTANSI International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) AKMENIKA Jurnal PkM (Pengabdian kepada Masyarakat) Jurnal Ekonomi Journal Evidence Of Law Jurnal Inspirasi Binsis dan Manajemen Jurnal Pengabdian Masyarakat Intimas (Jurnal INTIMAS): Inovasi Teknologi Informasi Dan Komputer Untuk Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Pengabdian Pada Masyarakat Economic Education Analysis Journal Golden Ratio of Taxation Studies Jurnal Dinamika Akuntansi Jurnal Akuntansi Kontemporer
Elen Puspitasari
Fakultas Ekonomi Dan Bisnis, Universitas Stikubank Semarang
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Pengaruh Good Corporate Governance terhadap pengungkapan enterprise risk management pada perusahaan manufaktur Oktaviana, Indika Riski; Puspitasari, Elen
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.311 KB) | DOI: 10.32670/fairvalue.v5i2.1933

Abstract

Every company that carries out business activities will definitely face a risk. The risks that arise are unavoidable, so the company must prepare ways to handle the risks that will occur. This study examines the effect of the implementation of Good Corporate Governance in terms of independent commissioners, the size of the board of commissioners and the auditor's reputation on the disclosure of Enterprise Risk Management in manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period of observation. This study uses quantitative research. with descriptive method. There are 73 sample companies obtained from purposive sampling technique by producing 219 observational data. The analytical technique used is multiple regression analysis using SPSS 22 software. The results obtained indicate that independent commissioners, board size and auditor reputation affect the use of Enterprise Risk Management.
Analisis Pemahaman Akuntansi, Sosialisasi Sak Emkm Dan Persepsi Pelaku UMKM Terhadap Implementasi SAK EMKM Pada UMKM Di Kota Semarang Eoudia Dias Natasha; Elen Puspitasari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): 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/costing.v7i4.8733

Abstract

Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah yang kemudian disingkat dengan SAK EMKM merupakan standar akuntansi yang berlaku di Indonesia yang ditujukan untuk memudahkan pengelola usaha mikro, kecil dan menengah di dalam menyajikan laporan keuangan. Tujuan dari penelitian ini adalah untuk menganalisis dan menguji pengaruh pemahaman akuntansi, sosialisasi SAK EMKM dan persepsi pelaku UMKM terhadap implementasi SAK EMKM. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Penelitian ini menggunakan data primer yang diperoleh langsung dari responden, yaitu 222 pelaku UMKM di kota Semarang. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh positif dan signifikan pada pemahaman akuntansi, sosialisasi SAK EMKM, dan persepsi pelaku UMKM di Kota Semarang terhadap implementasi SAK EMKM. Kata Kunci: Pemahaman Akuntansi, Sosialisasi SAK EMKM, Persepsi Pelaku UMKM
Pengaruh Persepsi Kemudahan, Keamanan, Persepsi Resiko, Return, Dan Motivasi Terhadap Minat Perilaku Investor Dalam Pembelian Pada Platform Saham Online Dinita Pradadewi; Elen Puspitasari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): 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/costing.v7i5.11564

Abstract

Investasi sudah dapat dilakukan melalui aplikasi yang berada di naungan OJK dan dapat diakses dengan mudah melalui handphone ataupun laptop dengan sambungan internet. Banyak aplikasi yang menyediakan kegiatan transaksi investasi melalui aplikasi investasi sekuritas yang menyediakan jasa transaksi investasi yang umum tersebar di Indonesia. Tujuan penelitian ini adalah untuk memastikan dan mengevaluasi dampak motivasi, persepsi risiko, persepsi kenyamanan, persepsi keamanan, dan return terhadap pembelian saham di platform saham online. Pendekatan kuantitatif menggunakan analisis SEM PLS digunakan. Temuan penelitian menunjukkan bahwa meskipun persepsi kenyamanan tidak berdampak positif dan signifikan terhadap minat berinvestasi, namun keamanan memiliki dampak positif dan signifikan. Sebaliknya motivasi berpengaruh positif dan besar terhadap minat berinvestasi, return berpengaruh positif dan besar terhadap minat berinvestasi, dan persepsi risiko tidak berpengaruh positif dan signifikan. Kata Kunci: investasi, persepsi kemudahan, keamanan, persepsi risiko, return, motivasi
The Sustainability Business of Indonesian Commercial Banks as Measured by Regulatory Compliance Puspitasari, Elen; Sudiyatno, Bambang; Masdjojo, Gregorius N; Andraini, Fitika; Nurhayat , Ida; Darodjat , Tubagus Achmad
Journal Evidence Of Law Vol. 3 No. 3 (2024): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v3i3.974

Abstract

This research aimed to examine the relationship between the sustainability of bank business measured by bank performance and compliance with banking regulations. Bank compliance related to capital requirements, liquidity, and asset quality. This research uses quantitative methods to analyze the effect of compliance with banking regulations on bank performance. The research sample is a conventional private bank operating on the Indonesian Stock Exchange. The research period 2017 – 2021(before and during COVID-19) with 25 banks that met the requirements was taken as the research sample. Data analysis uses Panel Estimation Corrected Standard Errors. The outcome demonstrates that strengthening bank performance is positively impacted by capital requirements compliance, especially return on assets, but has no effect on return on equity. Compliance with liquidity and asset quality does not affect bank performance. Another finding is that inflation functions as a control variable for bank performance, while bank size does not. Ultimately, these findings show that a bank must comply with capital adequacy requirements because it has been proven to improve its sustainability business.
Pengaruh Struktur Kepemilikan, Kinerja Keuangan, Dan Ukuran Perusahaan Terhadap Indikasi Kesulitan Keuangan: Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019 Andani, Tiara Ayu; Puspitasari, Elen
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.2049

Abstract

This reserach aims to determine what can affect financial distress in mining companies and to examine and analyze the impact of the independent variable on the dependent variable. The independent variables used in this research are ownership structure, financial performance and firm size. This research is processed using secondary data types. Tests in this research used descriptive statistics and multiple linear regression analysis to analyze the data. By using the sampling method with purposive sampling technique, 160 data were obtained where this research was processed using the SPSS version 25 program, and the population studied included mining companies listed on the IDX during the 2016-2019 period. This reserach shows that: Institutional Ownership, Liquidity, Leverage, Profitability shows a significant impact on Financial Distress. It is inversely proportional to Managerial Ownership and Company Size which indicate does not have effect on Financial Distress
Kinerja Keuangan Perusahaan Farmasi Sebelum Dan Selama Pandemi Covid 19 Safira, Adelia Arya; Puspitasari, Elen
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4165

Abstract

Penelitian ini ditujukan untuk menguji dan dan menganalisa perbedaan kinerja keuangan perusahaan farmasi. Kinerja keuangan diukur dengan Net Profit Margin, Gross Profit Margin, Return on Aset, Return on Equity, Quick Rasio, Current Rasio, Cash Rasio, Debt Equity Rasio, Debt Aset Rasio, Long Term Debt. Populasi penelitian adalah perusahaan farmasi yang terdaftar di Bursa Efek Indonesia pada tahun 2018 – 2021 dengan 44 data pengamatan, Teknik analisis yang digunakan dalam penelitian ini adalah uji beda menggunakan Paired Sample t Test. Hasil penelitian ini membuktikan bahwa tidak ada perbedaan yang signifikan dalam Rasio Likuiditas, Rasio Profitabiltas dan Rasio Solvabilitas terhadap sebelum dan saat Pandemi Covid 19 pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia. Kata kunci: Covid 19, Kinerja Keuangan, Paired Sample t Test
Pengaruh Satuan Pengawas Internal Dan Internal Control Terhadap Good University Governance Di Perguruan Tinggi Negeri Yovita Irawati; Elen Puspitasari
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/18fxc449

Abstract

Penelitian ini memiliki tujuan untuk menganalisis apakah peran Satuan Pengawas Internal (SPI) dan penerapan internal control memiliki pengaruh terhadap pencapaian good university governance (GUG) pada salah satu perguruan tinggi negeri di kota Semarang dengan jumlah responden sebanyak 50 orang yang terdiri dari manajer dan supervisor di masing- masing unit serta seluruh auditor SPI di perguruan tinggi. Analisis dilakukan dengan menggunakan uji kualitas data dan uji hipotesis dengan SPSS 27. Hasil dari penelitian ini menunjukkan Satuan Pengawas Internal tidak memiliki pengaruh terhadap GUG. Dukungan manajemen, jumlah auditor SPI, dan besarnya ruang lingkup perguruan tinggi bisa menjadi salah satu faktor yang mempengaruhi peran SPI terhadap pencapaian GUG. Sedangkan untuk internal control memiliki pengaruh dalam pencapaian good university governance yang artinya semakin kuat pengendalian internal pada perguruan tinggi, maka penerapan prinsip-prinsip GUG juga semakin baik.
Optimization Of The Siman Application System As A Tool For State-Owned Asset Management At The Kantor Pelayanan Kekayaan Negara Dan Lelang Semarang Elen Puspitasari; Cahaya, Rexajune Maharty Sukma
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/31vewn29

Abstract

The management of State-Owned Goods (SOG) is a crucial aspect of asset management that requires an effective and efficient system. This study aims to analyze the optimization of the State Asset Management Information System (SIMAN) as a tool for managing SOG at the Office of State Treasury and Auction Service (KPKNL) Semarang. Using a descriptive qualitative approach, this research evaluates the implementation of SIMAN in improving the accuracy, efficiency, and transparency of SOG management. The findings indicate that the implementation of SIMAN successfully integrates all aspects of SOG management into a comprehensive digital platform, accelerating the processes of inventory, recording, and reporting SOG. Furthermore, the system facilitates monitoring and auditing by providing real-time and accurate data. The improvement in coordination among units and the use of user feedback are key factors in the system's optimization. However, challenges related to human resource training and technological infrastructure support still require further attention. Overall, SIMAN has had a positive impact on organizational performance and has strengthened accountability and transparency in the management of SOG at KPKNL Semarang.
Before, During, and After the Covid-19 Pandemic (2018–2023), the Creditability of Stock Returns Hasibuan, Kristina; Puspitasari, Elen
Economic Education Analysis Journal Vol. 14 No. 2 (2025): Economic Education Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/eeaj.v14i2.25458

Abstract

This research examines the relationship between stock returns and the financial performance of State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) before, during, and after the Covid-19 epidemic (2018–2019, 2020–2021, and 2022–2023). Financial performance indicators are the return on invested capital (ROIC), earnings per share (EPS), working capital turnover, total asset turnover, cash ratio, debt-to-equity Ratio, debt-to-asset Ratio, Current Ratio, and cash ratio. The study's primary sources are BUMN's annual financial reports and stock price data. A multiple linear regression model examined the connection between stock returns and financial performance. According to the findings, the variables influencing stock returns varied throughout time. Before the pandemic, cash ratio and earnings per share (EPS) significantly enhanced stock returns, reflecting investor attention to liquidity and profitability during economic stability. During the pandemic, total asset turnover emerged as the key variable impacting stock returns, emphasizing the necessity for efficient asset management amidst economic uncertainty. After the pandemic, earnings per share (EPS) and return on invested capital (ROIC) became the most influential factors, indicating investors' focus on profitability and the ability to generate investment returns. The study concludes that the COVID-19 epidemic has significantly impacted the correlation between stock returns and financial performance. These results provide corporate management and investors with important information for creating flexible financial plans that adjust to shifting market conditions.
ANALISIS HARGA SAHAM MELALUI SINYAL DIVIDEND PER SHARE, EARNING PER SHARE, RETURN ON EQUITY, DEBT TO EQUITY RATIO, DAN PRICE BOOK TO VALUE PADA PERUSAHAAN SUB SEKTOR MINYAK, GAS, DAN BATUBARA Taruno, Nelson Widjang Narto; Puspitasari, Elen
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ngq8rs25

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Dividen Per Share (DPS), Earning Per Share (EPS), Return On Equity (ROE), Debt to Equity Ratio (DER), dan Price to Book Value (PBV) terhadap harga saham pada perusahaan sub sektor minyak, gas, dan batubara yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023.  Sampel penelitian berjumlah 140. Pengumpulan data menggunakan data sekunder yang diperoleh dari situs resmi Bursa Efek Indonesia dengan menggunakan metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa, variabel Dividend per share  berpengaruh positif dan tidak signifikan terhadap harga saham, Earning per share berpengaruh negatif dan tidak signifikan terhadap harga saham. Serta, variabel Return On Equity, Debt to Equiy Ratio dan Price Book Value berpengaruh positif dan signifikan terhadap harga saham.  
Co-Authors 0725030037 Susanti 08.05.52.0162 Desky Prihandoyo Putro 08.05.52.0183 Gizca Dwi Putri 09.05.52.0068 Ahmad Fauzi 10.05.52.0013 Yenny Pricillya Sekarsari 10.05.52.0025 Dwi Pita Sari 10.05.52.0070 Dwi Untami 10.05.52.0167 Kurniawan Pribawanto 10.05.52.0215 Sri Partini 11.05.52.0155 Noviana Aristyawati P, 11.05.52.0155 12.05.52.0030 Rachma Indriyani, 12.05.52.0030 12.05.52.0066 Dian Wahyu Utami, 12.05.52.0066 12.05.52.0183 Arye Nursa Asyik, 12.05.52.0183 Achmad Badjuri Alfasadun Alfasadun Alfian Fakhri Fauzi Alib Elyanti, 13.05.52.0149 Alimuddin Rizal Alimuddin Rizal Rivai Amelya Dwi Kurniasasi, 12.05.52.0168 Amelya Dwi Kurniasasi, 12.05.52.0168 Ananda, Alivia Defa Andani, Tiara Ayu Anggraeni Nurmala Sari Anik Rahmatika, 14.05.52.0244 Anindiansyah, Gladis Ardiyanti, Ervina Ayuandani Dwi Purnama Sari, 12.05.52.0124 Ayuandani Dwi Purnama Sari, 12.05.52.0124 Bambang Sudiyatno Bambang Sudiyatno Bambang Sudiyatno Basiya Basiya Cahaya, Rexajune Maharty Sukma Cahyani, Alya Takwarina Ceacilia Sri Mindarti Ceacilia Sri Mindarti Ceacilia Srimindarti Darodjat , Tubagus Achmad Desi Pudwi Handayani Destania, Chairunnisa Okta Dewi Yuliana, 14.05.52.0061 Dewi Yuliana, 14.05.52.0061 Diah Ayu Kustariyanti, 13.05.52.0061 Diah Ayu Kustariyanti, 13.05.52.0061 Diky Paramitha Dinita Pradadewi Dita Pratana Ayusari, 12.05.52.0158 Dita Pratana Ayusari, 12.05.52.0158 DwiPolahWicaksonowati, 13.05.52.0249 DwiPolahWicaksonowati, 13.05.52.0249 Dyah Setyawati, 15.05.52.0284 Eddy Nurraharjo Edy Supriyanto Eka Agustyn Nurhayati Eka Setya Atsari Ramadhan, 14.05.52.0068 Endang Tjahjaningsih Enty Nur Hayati Eoudia Dias Natasha Fatkhul Amin Fatkhul Amin Felix Andreas Sutanto Fitika Andraini Gregorius Anggana Lisiantara Gregorius Masdjojo Gregorius Masdjojo Hasanah, Lulu Atul Hasibuan, Kristina Ida Nurhayati Indah Triwijaya Irmawati Irmawati Irna Maya Sari Irna Maya Sari, Irna Maya Kiki Widiastuti Liliana C.D.T. Duarte, 12.05.52.0216 Liliana C.D.T. Duarte, 12.05.52.0216 Linda Sulastyowati, 12.05.52.0095 Linda Sulastyowati, 12.05.52.0095 Maria Goreti Kentris Indarti Meuthia Amalia MG Kentris Indarti Moch Irsad Moch Irsad, Moch Moch Irsyad Muslimin, 12.05.52.0200 Muslimin, 12.05.52.0200 Nandi Baskoro Saputra Natalia Ariyani, 14.05.52.0255 Nurhayat , Ida Oktaviana, Indika Riski Rachmatun Khasanah Sabas Setyo Hadi Sabna Aprila Maharani Safira, Adelia Arya Salsa Gina Virginia Sefiana Irawati Setyawan Wibisono Sila Ninin Wisnantiasri Sinta Zahrotul Ulya Siti Rohqimah, 13.05.52.0056 Siti Rohqimah, 13.05.52.0056 Sri Isnowati Sri Isnowati Taruno, Nelson Widjang Narto Tiara Ayu Andani Tito Destafia, 13.05.52.0135 Tito Destafia, 13.05.52.0135 Umi Salamah WAHYU MEIRANTO Wahyu Meiranto WAHYU MEIRANTO Wahyu Meiranto Widiatmoko, Jacobus Wiwik Nuraini Yeye Susilowati Yovita Irawati Yudhi Prasetiyo Zubaidah, Amilia Zubaidah, Amilia