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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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PERAN INDIKATOR KEKAYAAN INTELEKTUAL TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Puspitasari, Elen; Srimindarti, Ceacilia
Jurnal Organisasi Dan Manajemen Vol 10 No 1 (2014)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.858 KB)

Abstract

Capability of knowledge and technology becomes a key factor for the progress of the economy in many developed countries, so there is a necessity intended for companies to change their business strategy, which was originally based labor force towards knowledge-based businesses. Companies need to communicate some other information to users of financial statements related to the value added that is owned by the company i.e. intellectual capital (IC).This study will describe the role of IC indicators as measured by VAICTM, which consists of VACA, VAHU, and STVA to the company's performance measured by market valuation, profitability and productivity,which firm size as a control variable. The population in this study is manufacturing companies listed on the IDX from 2007 to 2010, with purposive sampling to obtain a sample of 20 companies with 80 data observations. The results of statistical hypothesis testing using multiple linear regression test showed that the IC has a positive and significant influence on company's performance.   Kemampuan pengetahuan dan teknologi menjadi faktor kunci bagi kemajuan ekonomi di banyak negara maju, sehingga ada kebutuhan yang ditujukan bagi perusahaan untuk mengubah strategi bisnis mereka, yang pada awalnya berbasis tenaga kerja terhadap usaha berbasis pengetahuan. Perusahaan perlu berkomunikasi beberapa informasi lain untuk pengguna laporan keuangan yang berkaitan dengan nilai tambah yang dimiliki oleh perusahaan yaitu modal intelektual (IC). Penelitian ini akan menjelaskan peran IC indikator yang diukur dengan VAIC, yang terdiri dari VACA, VAHU, dan STVA untuk kinerja perusahaan yang diukur dengan nilai pasar, profitabilitas dan produktivitas, yang ukuran perusahaan sebagai variabel kontrol. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI 2007-2010, dengan purposive sampling untuk mendapatkan sampel dari 20 perusahaan dengan 80 data pengamatan. Hasil pengujian hipotesis statistik menggunakan uji regresi linier berganda menunjukkan bahwa IC berpengaruh positif dan signifikan terhadap kinerja perusahaan.
THE PERCEPTION OF ADOPTING AN INFORMATION TECHNOLOGY INNOVATION ON RURAL BANKS OWNED BY THE LOCAL GOVERNMENT Puspitasari, Elen; Srimindarti, Ceacilia
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 2, Tahun 2014
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.773 KB) | DOI: 10.14710/jaa.10.2.139-156

Abstract

The performance of rural banks owned by the local government showed progress veryproud. Therefore, policies and strategies for the future development of rural banks directedin accordance with the fundamental characteristics of rural banks, which is rural banks ascommunity banks are healthy, strong, productive and spread throughout Indonesia and focusedin the provision of financial services the small, micro and medium enterprises (SME’s) andlocal communities, especially in rural areas.The purpose of this study was to find out whichvariables are to be determinant to measure the user’s perceptions of adopting an informationtechnology (IT) innovation on the rural banks owned by local government. Respondents in this study were employees as user’s adoption of IT on rural banks. Data obtained from respondents’ answers to the questionnaire. The factors that influence adopting an information technologyinnovation, which is voluntariness, relative advantage, compatibility, image, ease of use, resultdemonstrability, visibility, trial ability, and facilitating conditions to be determined by principlecomponent analysis under Factor Analysis Techniques.The adoption of information technologiesby individuals and organizations has been an area of substantial research to extend informationsystem. One of the important strategies that need to be done by the rural banks in order toincrease competitiveness and outreach is empowering of supporting infrastructure industriesowned by rural banks effectively, especially in information technology.
PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP LAMANYA WAKTU PENYELESAIAN AUDIT (AUDIT DELAY) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Puspitasari, Elen; Sari, Anggraeni Nurmala
JURNAL AKUNTANSI DAN AUDITING Volume 9, Nomor 1, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.29 KB) | DOI: 10.14710/jaa.9.1.31-42

Abstract

Audit delay or the completion of the audit period may affect the timeliness of the informationpublished and can affect the level of uncertainty that decision based on published information.Characteristic of the company is one of the factors that affect audit delay. This research aimed toexamine the influence of the characteristics of the company, which consists of company size,solvency, profit or loss company on audit delay in the manufacturing companies listed on theIndonesia Stock Exchange (IDX) by adding one variable that is thought to have an influence onaudit delay, i.e. the size of Public Accounting Firms. The entire manufacturing companies listed onthe IDX in 2007 to 2010 are population in this study. Purposive sampling technique is used toobtain the sample size by 69 manufacturing companies with the acquisition of observational data asmuch as 276. Multiple regression analysis is used to test hypotheses to explain the relationshipbetween the variables in this research. The results of the partial examination showed that allindependent variables are characteristics of the company consists of company size, solvency, profitor loss of the company, and the size of the Public Accounting Firms has a significant influence onaudit delay.Keywords:audit delay, characteristic of the company, company size, solvency, profit or loss, size of thepublic accounting firms
PENGARUH CAR, NPL, BOPO, DAN LDR TERHADAP ROA DENGAN NIM SEBAGAI VARIABEL INTERVENING (STUDI PADA BANK YANG GO PUBLIK DI BURSA EFEK INDONESIA PERIODE TAHUN 2015-2018) Anindiansyah, Gladis; Sudiyatno, Bambang; Puspitasari, Elen; Susilowati, Yeye
Proceeding SENDI_U 2020: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh CAR, NPL, BOPO, dan LDR terhadap ROA denganNIM sebagai variabel intervening. Permasalahan dalam penelitian ini yaitu adanya ketidakjelasan terhadapfaktor-faktor yang menyebabkan perubahan ROA. Metode analisis yang digunakan dalam penelitian inimeliputi analisis deskriptif, analisis regresi linier berganda, dan tes sobel untuk mengukur tingkan signifikanvariabel intervening.Hasil penelitian menunjukan CAR berpengaruh positif tetapi tidak signifikan terhadap NIM, namun memilikipengaruh negatif signifikan terhadap ROA. NIM secara signifikan dapat memediasi pengaruh CAR terhadapROA. NPL memiliki pengaruh positif tetapi tidak signifikan terhadap NIM dan ROA. NIM tidak signifikandalam memediasi NPL ke ROA. BOPO berpengaruh negatif signifikan terhadap NIM dan ROA. NIM secarasignifikan dapat memediasi pengaruh BOPO terhadap ROA. LDR berpengaruh negatif dan signifikan terhadapNIM dan ROA. NIM secara signifikan dapat memediasi pengaruh LDR terhadap ROA. NIM berpengaruh positifdan signifikan terhadap ROA. Saran untuk manajemen bank agar memiliki SDM yang handal dan pengelolaanmanajemen yang baik, sehingga dapat meminimalisir risiko-risiko yang seringkali terjadi karena perubahanpada ROA
Pengelolaan Knwoledge Management Capability Dalam Memediasi Dukungan Information Technology Relatedness Terhadap Kinerja Perusahaan: Pendekatan Reflective Second Order Factor Meiranto, Wahyu; Puspitasari, Elen; Sari, Irna Maya
AKRUAL: JURNAL AKUNTANSI Vol 3, No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v3n2.p115-129

Abstract

Abstracthe aim of this research is to observe the influence of information technology complementarities and support of information technology knowledge to corporate performance. Complementarities of information technology are Infrastructure IT, making process IT, Human resources IT and Vendor management IT; and management knowledge are Product, Customer and managerial. The sample’s number of this research are 42 head managers of Main Bank office in Semarang. The research uses questioner method. Data analyzing of this research is full mode Structural Equation Modeling (SEM), evaluated by smartPLS tools by using reflective second order factor approach. The result of this research, aligned with hypothesis that complementarities of four information technology Relatedness Factors, give positive influence to inter unit Knowledge Management Capabilitiy, complementarities of knowledge Management Capabilitiy gives positive influence to corporate performance, Complementarities Information Technology Relatedness directly influence to company performance and information technology relatedness indirectly influence to corporate performance, being mediated by knowledge management capability
Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Sektor Keuangan di Indonesia Destania, Chairunnisa Okta; Puspitasari, Elen
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i3.32123

Abstract

Masyarakat Ekonomi ASEAN (MEA) telah berlangsung sejak tahun 2015 lalu dan tentunya setiap perusahaan saling berlomba untuk mempertahankan keberlanjutan usahanya dan memperoleh keuntungan. Tujuan penelitian ini adalah untuk menguji dan menganalisa pengaruh intellectual capital terhadap kinerja keuangan pada perusahaan sektor keuangan go public di Indonesia periode 2017-2019. Populasi penelitian sebanyak 271 perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Sampel ditentukan dengan teknik purposive sampling, dan diperoleh sampel 227 perusahaan. Metode analisis yang digunakan adalah analisis regresi linier berganda. Human Capital Efficiency (HCE) dan Structural Capital Efficiency (SCE) berpengaruh positif dan signifikan terhadap ROA. Capital Employed Efficiency (CEE) berpengaruh positif tetapi tidak signifikan terhadap ROA. Human Capital Efficiency (HCE) dan Capital Employed Efficiency (CEE) berpengaruh negatif tetapi tidak signifikan terhadap BOPO. Structural Capital Efficiency (SCE) berpengaruh negatif dan signifikan terhadap BOPO.
Pengaruh Profitabilitas, Leverage dan Biaya Penelitian dan Pengembangan terhadap Nilai Perusahaan Sabna Aprila Maharani; Elen Puspitasari
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.2860

Abstract

This study aims to analyze and examine the effect of probability, leverage and research and development costs on firm value. This reaserch is a type of quantitative research using secondary data from manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique in this research is purposive sampling. The sample in the study obtained a total of 80 samples, in terms of the method of determining the criteria that have been determined. The data analysis method used multiple linear regression. The results of this study explain that profitability and research and development costs have a positive effect on firm value, while leverage has no effect on firm value.
THE FINANCIAL PERFORMANCE IN THE INDONESIAN BANKING INDUSTRY REVIEW FROM GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL Sinta Zahrotul Ulya; Elen Puspitasari
AJAR Vol 5 No 01 (2022): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v5i01.266

Abstract

This study aims to determine the effect of Good Corporate Governance and Intellectual Capital on the financial performance of Indonesian banking companies. Good Corporate Governance in terms of Board of Directors, Audit Committee, and Independent Commissioners. Intellectual capital measured by the efficiencies of human capital, structural capital, relational capital and capital employed. The population of this study is all banking companies listed on the Indonesia Stock Exchange for the 2017-2020. The number of samples from using purposive sampling technique obtained were 28 companies with 112 data observations. The major of financial performance proxied by Return on Assets and Capital Adequacy Ratio. This research uses multiple linear analysis method. The results of this study indicate that the Board of Directors and the efficiency of Human Capital, Structural Capital, Relational Capital, and capital employed have a significant positive effect on financial performances. Meanwhile, the Audit Committee and Independent Commissioner have no significant effect on financial performances.
Pengaruh Struktur Kepemilikan, Kinerja Keuangan, Dan Ukuran Perusahaan Terhadap Indikasi Kesulitan Keuangan Tiara Ayu Andani; Elen Puspitasari
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
PERAN KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL YANG MEMEDIASI PENGARUH TEKNOLOGI INFORMASI DAN SALING KETERGANTUNGAN TERHADAP KINERJA MANAJERIAL (Studi Pada PD BPR BKK se-Jawa Tengah) Wahyu Meiranto; Kiki Widiastuti; Elen Puspitasari
Dinamika Akuntansi Keuangan dan Perbankan Vol 2 No 1 (2013): VOL. 2 NO. 1 MEI 2013
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

One of the important role of Management Accounting Information System (MAS) is to provide information to the right people, the right way at the right time to improve management capabilities in understanding the circumstances around it, so it was able to identify the relevant activities appropriately. The purpose of this study is to empirically examine the role of MAS as variables that mediate the effect of information technology and interdependence on performance managerial of employees inthe local government enterprises are rural banks and financial institutions sub-Central Java (PD BPR BKK). The samples in this study were obtained according to the purposive sampling technique based on criteria derived from population consisting of employees or the manager at PD BPR BKK contained in Central Java. Data were analyzed using Partial Least Square (PLS) in a of Structural Equation Modeling (SEM). Role of characteristics of MAS as variable which mediate the effect of information technology and interdependence on managerial performance examined using Sobel Test. The results of this study indicate that information technology has an indirect positive effect and significant impact on managerial performance through MAS. Interdependence also has an indirect positive effect and significant impact on managerial performance through MAS. It can be concluded that the MAS has a role as a mediating influence between the variables information technology and interdependence on managerial performance.Keywords: management accounting information system, information technology, interdependence, mediating, managerial performance.
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 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 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