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All Journal Dinamika Akuntansi Keuangan dan Perbankan JURNAL AKUNTANSI DAN AUDITING 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 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 Kecukupan Modal, Likuiditas, Risiko Kredit, Dan Efisiensi Operasional Terhadap Profitabilitas Perusahaan Salamah, Umi; Puspitasari, Elen
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3349

Abstract

The aim of this study is to determine the impact of capital adequacy ratio, liquidity, credit risk, and operational efficiency on profitability in conventional banking companies listed on the Indonesia Stock Exchange for the period 2019-2022. This research employs purposive sampling technique, utilized to gather secondary data from the IDX website, with a sample of 27 banking companies processed using SPSS 26 software. The findings of this study demonstrate that the tested analysis results show that simultaneously, the Capital Adequacy Ratio, Credit Risk, Liquidity, and Operational Efficiency ratios influence Profitability. Partially, the Capital Adequacy Ratio, Credit Risk, and Liquidity affect Profitability (Return on Asset-Return on Equity). Meanwhile, Operational Efficiency only affects Return on Asset but not Return on Equity.
PENGARUH PERSEPSI MANFAAT, KEMUDAHAN, FITUR LAYANAN DAN PERSEPSI RISIKO PENGGUNAAN DOMPET DIGITAL TERHADAP PENGELOLAAN KEUANGAN PADA PENGGUNA JASA PENGURUSAN TRANSPORTASI LAUT Ananda, Alivia Defa; Puspitasari, Elen
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3853

Abstract

Tujuan dalam penelitian ini adalah untuk mengetahui pengaruh persepsi manfaat, persepsi kemudahan, fitur layanan, dan juga persepsi risiko terhadap penggunaan dompet digital terhadap pengelolaan keuangan. Sampel dalam penelitian ini diambil dari 137 responden sebagai pelaku pengguna jasa EMKL (Ekspedisi Muatan Kapal Laut) PT. Central Mitra Abadi. Teknik analisis menggunakan SEM berbasis Partial Least Square (PLS) menggunakan program computer smart PLS 3.0, dengan analisis evaluasi model struktural yang meliputi pengujian kecocokan model (model fit),Path Coeffisient, dan R, serta uji hipotesis. Dari penelitian ini diketahui bahwa persepsi manfaat dan persepsi risiko tidak berpengaruh terhadap penggunaan dompet digital, namun persepsi kemudahan dan fitur layanan berpengaruh dan signifikan dalam penggunaan dompet digital.
Peningkatan kompetensi digital marketing MGMP pemasaran dalam dimensi penguatan karakter pelajar pancasila Puspitasari, Elen; Amin, Fatkhul; Rizal, Alimuddin; Nurraharjo, Eddy; Sutanto, Felix Andreas
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 7 No 1 (2024)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v7i1.20880

Abstract

Tujuan dari pelaksanaan program pemberdayaan kemitraan masyarakat dengan skema mitra sasaran masyarakat sekolah di lingkungan MGMP Pemasaran se-eks Karesidenan Pekalongan ini adalah untuk memberikan solusi atas permasalahan dengan melakukan empat aktivitas. Pertama, Pelatihan dan pendampingan dalam mencapai kelulusan dalam uji kompetensi Digital Marketing. Kedua, Menentukan sistem kesetaraan kualifikasi guru antara kompetensi pembelajaran yang didapat dari suatu pendidikan dengan standar kompetensi yang dipersyaratkan. Ketiga, Menguatkan kerjasama dalam bidang peningkatan kapasitas guru pemasaran online. Keempat, Melaksanakan hasil evaluasi dan tindak lanjut Penguatan Karakter Pelajar Pancasila di delapan SMK se-eks karesidenan Pekalongan. Hasil yang diperoleh adalah peningkatan skor post-test materi uji kompetensi digital marketing pada guru dan siswa. Luaran yang dihasilkan adalah tersedianya website mgmp pekalongan, media sosial instagram dan tiktok serta alur tujuan pembelajaran digital marketing dengan penguatan profil pelajar Pancasila. Rencana tindal lanjut adalah dengan mengembangkan pendekatan inovatif dalam pembelajaran digital marketing yang berorientasi pada siswa dalam penguatan karakter pelajar Pancasila.
Experimental Study on Individual Taxpayer: Motivational Posture and Peer Reporting Behavior Puspitasari, Elen; Susilowati, Yeye; Meiranto, Wahyu
JDM (Jurnal Dinamika Manajemen) Vol 8, No 1 (2017): March 2017
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v8i1.10411

Abstract

the effect of motivational postures and tax reporting behavior of one’s peers on taxpayer com-pliance was examined in this experimental study. This experimental research was conducted under the circumstances arranged and direct manipulation on taxpayer external factor, namely the independent variable is peer reporting behavior, so it can be determined causality effect of the independent variable on the dependent. The respondent is 81 taxpayers whose run the small business. A motivational posture was measured by using 29 statements developed by Braithwaite. Analysis of Covariance is used because this research conducting Quasi Experimen-tal Design Between-Subject with Covariate with random assignment method. Peer reporting behavior as an experimental variable consists of two level treatments. The result shows that the posture of motivation Indonesian taxpayers’ as a concomitant factor does not affect tax compli-ance decisions. Furthermore, this study provides evidence that peer reporting behavior were significant factors in explaining the experimental reporting decision. The findings of this study are expected to provide discourse to the government to improve tax compliance decisions in Indonesia in terms of posture motivation and peer reporting behavior among taxpayers.
Analisis Blibiometrik Operating and Economic Exposure Dengan Publish or Perish dan VosViewer Yudhi Prasetiyo; Wisnantiasri, Sila Ninin; Diky Paramitha; Elen Puspitasari
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 21 No. 1 (2024): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v21i1.5886

Abstract

This research aims to review comprehensive studies in an exploratory manner regarding operating exposure or economic exposure as an influence of fluctuations in the forex rate or foreign exchange rates on the present value of future cash flows in companies. The sample consists of 100 documents published in the period 2013 to 2023 using the crossref database with the keywords, forex rate, present value (PV), future value cash flow. This research conducted a systematic literature review using a bibliometric approach. Publish or perish and VOSviewer software were used to perform graphical analysis of bibliometric data and visualization of research results. Based on the visualization obtained, there are five types of colors as a clustering of links and relationships in terms of Operating Exposure which are searched in the database based on keywords. The first cluster is red which includes Indonesian stock exchange, earnings, stock price, value relevance, economic value. Then for the green cluster free cash flow and firm value. Then for the yellow cluster corporate governance, cash holding, and firm. Then for the light blue cluster, it is value and future direction. Then for the blue cluster it is rate, risk and overall tax advantages, and the last cluster in purple is net present value, return and cost. Bibliometric analytics can systematically review a number of studies to provide a less biased perspective. This also helps future research by combining research based on connectivity between keywords to better understand operating exposure in terms of company financial management.
Pengaruh Green Brand Image Dan Social Influence Terhadap Green Purchase Intention Produk The Body Shop: Peran Mediasi Environmental Concern Endang Tjahjaningsih; Alimuddin Rizal Rivai; Basiya Basiya; Elen Puspitasari; Sri Isnowati; Alya Takwarina Cahyani
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.9535

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green brand image dan social influence terhadap green purchase intention produk The Body Shop dengan environmental concern sebagai mediasi. Populasi dalam penelitian ini adalah pelanggan produk The Body Shop di Kota Semarang. Penelitian ini melibatkan 150 responden konsumen menggunakan teknik purposive sampling dengan kriteria pernah menggunakan produk The Body Shop minimal 3 bulan terakhir.Teknik analisis data menggunakan uji instrument, uji model, uji regresi, serta uji sobel menggunakan software SPSS 25.0. Hasil penelitian menunjukkan bahwa green brand image dan social influence terhadap green purchase intention dan environmental concern berpengaruh terhadap green purchase intention. Environmental concern memediasi pengaruh green brand image terhadap green purchase intention serta environmental concern memediasi hubungan social influence terhadap green purchase intention.
Determinants of Tax Avoidance in Indonesian Conventional Banks Listed on the IDX Henri, H.; Puspitasari, Elen
Golden Ratio of Taxation Studies Vol. 6 No. 1 (2026): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i1.2120

Abstract

This study investigates the determinants of tax avoidance in conventional commercial banks listed on the Indonesia Stock Exchange (IDX) during 2016–2024. Tax avoidance poses significant challenges to fiscal sustainability in emerging economies, particularly within highly regulated sectors such as banking. While prior studies primarily focus on general corporate characteristics, limited research integrates banking-specific prudential indicators into tax behavior analysis. Addressing this gap, this study examines the effects of profitability, leverage, firm size, audit quality, fixed asset intensity, and Capital Adequacy Ratio (CAR) on tax avoidance. Using purposive sampling, 24 banks were selected, generating 216 firm-year observations. Tax avoidance is proxied by Cash Effective Tax Rate (CETR), where a higher CETR reflects lower tax avoidance. Employing panel data regression analysis based on secondary financial statement data, the results reveal that leverage (DER), firm size, audit quality, fixed asset intensity, and CAR significantly influence tax avoidance, while profitability (ROA) shows no significant effect. Leverage, firm size, audit quality, and CAR negatively affect CETR, indicating higher tax avoidance, whereas fixed asset intensity positively affects CETR, indicating lower tax avoidance. These findings contribute to agency theory by incorporating regulatory capital considerations into corporate tax behavior analysis and provide practical implications for regulators in strengthening governance and tax compliance within the banking sector.
Does The Productivity of Companies Affected by Employee Stock Option Plans and Intellectual Capital? Elen Puspitasari; MG Kentris Indarti; Bambang Sudiyatno; Wahyu Meiranto
Jurnal Dinamika Akuntansi Vol. 16 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i1.4052

Abstract

Purposes: This study tries to identify the impact of intellectual capital and employee stock option plans on company productivity. Productivity is measured with The Malmquist Productivity Index which is intended to measure the efficiency of companies. Measurement of intellectual capital using Value Added Intellectual Capital determined by human capital efficiency, structural capital efficiency and capital employed efficiency. Methods: This research uses a quantitative approach, and data collection is carried out through secondary data. The research sample was taken from 60 companies with 180 observation data from the financial industry sector listed on the Indonesia Stock Exchange from 2019 to 2021, during the Covid-19 pandemic. The multiple regression analysis method is used to examine the relationship between intellectual capital, employee stock option plans, and company productivity. Findings: The results imply that human capital, structural capital, capital employ and employee stock option plans have impact on company productivity. Therefore, a dominant factor affecting company productivity is human resources. The implementation of share ownership schemes for employees has not been widely used in businesses that operate in the Indonesian financial industry sector. Novelty: The advantage of the Malmquist Productivity Index on the financial industry when compared to others is that it does not require assumptions of corporate behavior as applied in the Data Envelopment Analysis methods such as minimizing costs or maximizing profits. The Malmquist Productivity Index can specifically assess the productivity of each company unit. This research became very interesting because the productivity measured by the Malmquist Index in the finance industry was influenced by structural capital and human capital.
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 Nelson Widjang Narto Taruno; Elen Puspitasari
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.  
Pengaruh Green Brand Image Dan Social Influence Terhadap Green Purchase Intention Produk The Body Shop: Peran Mediasi Environmental Concern Endang Tjahjaningsih; Alimuddin Rizal Rivai; Basiya Basiya; Elen Puspitasari; Sri Isnowati; Alya Takwarina Cahyani
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 6 No. 6 (2025): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v6i6.9535

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh green brand image dan social influence terhadap green purchase intention produk The Body Shop dengan environmental concern sebagai mediasi. Populasi dalam penelitian ini adalah pelanggan produk The Body Shop di Kota Semarang. Penelitian ini melibatkan 150 responden konsumen menggunakan teknik purposive sampling dengan kriteria pernah menggunakan produk The Body Shop minimal 3 bulan terakhir.Teknik analisis data menggunakan uji instrument, uji model, uji regresi, serta uji sobel menggunakan software SPSS 25.0. Hasil penelitian menunjukkan bahwa green brand image dan social influence terhadap green purchase intention dan environmental concern berpengaruh terhadap green purchase intention. Environmental concern memediasi pengaruh green brand image terhadap green purchase intention serta environmental concern memediasi hubungan social influence terhadap green purchase intention.
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 12.05.52.0066 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 Henri, H. 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 Nelson Widjang Narto Taruno Nurhayat , Ida Oktaviana, Indika Riski Rachma Indriyani 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 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