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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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PENENTU PROFITABILITAS PADA BANK KONVENSIONAL YANG TERDAFTAR DI BEI TAHUN 2015-2017 Eka Agustyn Nurhayati; Bambang Sudiyatno; Elen Puspitasari
Dinamika Akuntansi Keuangan dan Perbankan Vol 8 No 2 (2019): VOL. 8 NO. 2 2019
Publisher : Faculty of Economic and Business Universitas STIKUBANK

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.608 KB)

Abstract

This study aims to examine and analyze the effect of CAR, LDR and NPL on Profitability (ROE) at Conventional Banks listed on the Indonesia Stock Exchange in 2015-2017. The independent variables in this study are CAR, LDR and NPL. The dependent variable in this study is profitability (ROE).The sampling method uses purpose sampling at banking companies listed on the Indonesia Stock Exchange with the 2015-2017 period of 97 companies for 3 years to 97 data. The influence between variables is explained by using multiple regression analysis methods.The results showed that CAR had a significant negative effect on Profitability (ROE) on conventional banks listed on the Indonesia Stock Exchange in the 2015-2017 period. LDR has a significant positive effect on ROE on conventional banks listed on the Indonesia Stock Exchange in the 2015-2017 period. NPL has a significant negative effect on Profitability (ROE) on conventional banks listed on the Indonesia Stock Exchange in the 2015-2017 period. Keywords: CAR, LDR, NPL, Profitability.
PENERIMAAN AUDITOR TERHADAP UNDER-REPORTING TIME Ceacilia Srimindarti; Elen Puspitasari
KINERJA Vol. 17 No. 1 (2013): Kinerja
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v17i1.367

Abstract

This study seeks to analyze the relationship between the factors that affect the auditor’s acceptanceof under-reporting time. Auditor’s who worked in Public Accounting in Indonesia is an object in this studyusing questionnaire-based survey that was sent. The data have been collected and analyzed using SPSS.Expectancy theory and the theory of goal setting is the basic theory used to explain the behavior of auditorsunderreporting time in accepting. The results of this study found that locus of control variables have a positiveand signifi cant impact on acceptance of under-reporting time, while the variable of organizational commitmentauditor has no infl uence on the acceptance of under-reporting time. Adversely affect the auditor’s expertiseacceptance under-reporting time. These results indicate that the internal factors affecting the acceptance ofindividual auditor’s under-reporting time.Keywords: locus of control, auditor’s expertise, organizational commitment, acceptance of under-reportingtime, expectancy theory and the theory of goal setting.
Pendampingan Penyusunan Harga Pokok Produksi bagi Pelaku UMKM di Kota Semarang Jacobus Widiatmoko; Maria Goreti Kentris Indarti; Elen Puspitasari; Sabas Setyo Hadi
Jurnal PkM Pengabdian kepada Masyarakat Vol 3, No 2 (2020): Jurnal PkM: Pengabdian kepada Masyarakat
Publisher : Universitas Indraprasta PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30998/jurnalpkm.v3i2.6324

Abstract

Kegiatan pengabdian ini memiliki dua tujuan, yaitu (1) memberikan pemahaman kepada para pelaku UMKM di Kota semarang tentang arti pentingnya menghitung harga pokok produksi dan melakukan pencatatan ke dalam jurnal dengan benar, (2) memberi pelatihan dan mendampingi pelaku UMKM agar mampu menghitung harga pokok produksi dengan benar. Berdasarkan komunikasi awal dengan calon mitra diperoleh informasi tentang masalah yang dihadapi pelaku UMKM di Kota semarang yaitu belum dipahaminya manfaat perhitungan harga pokok produksi sehingga mereka umumnya tidak melakukan perhitungan harga pokok produksi. Mereka menetapkan harga jual berdasarkan harga di pasaran, sehingga mereka tidak dapat menghitung berapa laba/rugi sebenarnya dari kegiatan usaha mereka.  Solusi yang ditawarkan untuk memecahkan masalah tersebut adalah memberikan pelatihan dan pendampingan dalam perhitungan harga pokok produksi. Metode kegiatan yang digunakan dalam pengabdian ini adalah (1) ceramah untuk menyampaikan konsep perhitungan harga pokok produksi dan pencatatan dalam jurnal dan (2) kasus untuk memberikan contoh praktik menghitung harga pokok produksi, serta (3) melakukan pendampingan di lapangan. Berdasarkan hasil evaluasi terhadap kegiatan, diperoleh informasi tingkat pemahaman peserta terhadap  materi yang diberikan sebesar 70%. Selanjutnya Tim pengabdian masih melakukan pendampingan di lapangan selama dua minggu.
Pengelolaan Knwoledge Management Capability Dalam Memediasi Dukungan Information Technology Relatedness Terhadap Kinerja Perusahaan: Pendekatan Reflective Second Order Factor Wahyu Meiranto; Elen Puspitasari; Irna Maya Sari
AKRUAL: JURNAL AKUNTANSI Vol 3 No 2: AKRUAL: Jurnal Akuntansi (April 2012)
Publisher : Jurusan Akuntansi Fakultas Ekonomi 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 samples 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 STRUKTUR MODAL, UKURAN PERUSAHAAN, LIKUIDITAS DAN PERTUMBUHAN ASET TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) PERIODE 2018-2020 Alfian Fakhri Fauzi; Elen Puspitasari
JURNAL ILMIAH EDUNOMIKA Vol 5, No 02 (2021): EDUNOMIKA : Vol. 5, No. 2, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i2.2869

Abstract

This study aims to determine the effect of capital structure, firm size, liquidity, and asset growth on the financial performance of companies listed on the Jakarta Islamic Index (JII) for the 2018-2020 period. Total population in this study is 210 companies. The sampling method used purposive sampling with the criteria of companies listed on JII successively during the 2018-2020 period and publishing financial reports on the Indonesia Stock Exchange (IDX) for 2018-2020. Based on these criteria, 117 observational data were obtained. This study uses multiple linear regression analysis method to see the relationship between variables. The results of hypothesis testing indicate that Capital Structure has a significant negative effect on Financial Performance, Firm Size has a significant negative effect on Financial Performance, Liquidity has a negative but not significant effect on Financial Performance, Asset Growth has a significant positive effect on Financial Performance. Keywords : Financial Performance, Capital Structure, Company Size, Liquidity, and Asset Growth
Peran Profitabilitas Sebagai Variabel Intervening dalam Menentukan Struktur Modal Elen Puspitasari; Bambang Sudiyatno; Moch Irsyad; Sefiana Irawati
Jurnal Inspirasi Bisnis dan Manajemen Vol 4, No 2 (2020): DESEMBER 2020
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (838.508 KB) | DOI: 10.33603/jibm.v4i2.3959

Abstract

Abstract: The purpose of this study is to examine profitability as an intervening variable in influencing the capital structure. This research conducted at mining companies listed on the Indonesia Stock Exchange for the period 2015-2018, with the sampling method using purposive sampling. The data used is panel data, which is a combination of time series and cross section data. Data analysis performed using path analysis. The analysis results show that liquidity a negative effect, while business risk a positive effect on profitability. However, the asset structure and company size dont effect on profitability. Liquidity and firm size a positive effect, while profitability a negative effect on capital structure. However, asset structure and business risk dont effect on capital structure.Keywords: Asset Structure; Business Risk; Capital Structure; Firm Size; Liquidity; ProfitabilityAbstrak : Tujuan penelitian ini adalah menguji profitabilitas sebagai variabel intervening dalam mempengaruhi struktur modal. Penelitian ini dilakukan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015 2018, dengan metode pengambilan sampel menggunakan purposive sampling. Data yang digunakan adalah data panel, yang merupakan gabungan dari data time series dan cross section. Analisis data dilakukan dengan menggunakan analisis jalur. Hasil analisis menunjukkan bahwa likuiditas berpengaruh negatif, sedangkan risiko bisnis berpengaruh positif terhadap profitabilitas. Namun struktur aset dan ukuran perusahaan tidak berpengaruh terhadap profitabilitas. Likuiditas dan ukuran perusahaan berpengaruh positif, sedangkan profitabilitas berpengaruh negative terhadap struktur modal. Namun struktur aset dan risiko bisnis tidak berpengaruh terhadap struktur modal. Hasil uji Sobel menunjukkan bahwa profitabilitas memediasi hubungan antara risiko bisnis dengan struktur modal. Kata Kunci : Likuiditas; Profitabilitas; Risiko Bisnis; Struktur Aset; Struktur Modal; Ukuran Perusahaan
Hubungan Risiko, Kinerja, Kebijakan Dividen dan Nilai Perusahaan (Studi Empirik pada Industri Perbankan di Indonesia) Bambang Sudiyatno; Elen Puspitasari; Moch Irsad
Jurnal Inspirasi Bisnis dan Manajemen Vol 2, No 1 (2018): JUNI 2018
Publisher : Lembaga Penelitian Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.913 KB) | DOI: 10.33603/jibm.v2i1.1053

Abstract

Abstract. This study is a quantitative research to examine the influence and relationship of risk, performance, dividend policy, and firm value. Data analysis was done by Multiple Regression and Logistic Regression method. The result shows that the Non Performance Loan (NPL) and Loan to Deposit Ratio (LDR) have a negative and significant influence to Bank Performance (ROA), while Net Interest Margin (NIM) has a positive and significant impact on Bank Performance (ROA). Other findings indicate that Bank Performance (ROA) has a positive effect and  significant to Price to Book Value (PBV), and banks that generate high ROA tend to divide Dividends. Keywords: NPL; LDR; NIM; ROA; PBV; Dividend Policy. Abstrak. Penelitian ini merupakan penelitian kuantitatif yang menguji pengaruh dan hubungan antara risiko, kinerja, kebijakan dividen, dan nilai perusahaan. Analisis data dilakukan dengan metode analisis Multiple Regression dan Logistic Regression. Hasil penelitian menunjukkan bahwa Non Performance Loan (NPL) dan Loan to Deposit Ratio (LDR) berpengaruh negatif dan signifikan terhadap Kinerja Bank (ROA), sedangkan Net Interest Margin (NIM) berpengaruh positif dan signifikan terhadap Kinerja Bank (ROA). Temuan lainnya menunjukkan bahwa Kinerja Bank (ROA) berpengaruh positif dan signifikan terhadap Price to Book Value (PBV), dan bank-bank yang menghasilkan ROA tinggi cenderung membagi Dividen. Kata Kunci: NPL; LDR;, NIM; ROA; PBV; Dividend Policy.
ALAT PEMASARAN MEDIA SOSIAL YOUTUBE BAGI KOMUNITAS GURU TATA NIAGA PELAKU BISNIS ONLINE Elen Puspitasari; Fatkhul Amin; Gregorius Anggana Lisiantara; Alfasadun Alfasadun
Intimas Vol 2 No 2 (2022)
Publisher : Fakultas Teknologi Informasi dan Industri Unisbank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (516.693 KB) | DOI: 10.35315/intimas.v2i2.9030

Abstract

Pelatihan ini ditujukan untuk memberikan pengenalan Media Sosial YouTube bagi Anggota Komunitas Guru Tata Niaga, sehingga dapat meningkatkan kemampuan tentang membuat video yang berkualitas sebagai salah satu media pemasaran. Penggunaan YouTube masih terbatas digunakan sebagai media untuk mencari lagu, film atau hanya sebagai alat mencari informasi. Membuat produk viral menggunakan media YouTube untuk anggota Komunitas Tania diperlukan untuk menambah pengetahuan tentang pemasaran online menggunakan YouTube sebagai salah satu bentuk pemanfaatan teknologi informasi. Peserta pelatihan memperoleh pemahaman pemasaran online dengan menggunakan YouTube
Pengaruh Penyaluran Pembiayaan Mudharabah Dan Pembiayaan Musyarakah Terhadap Profitabilitas Bank Umum Syariah Indonesia Periode 2017-2021 Wiwik Nuraini; Elen Puspitasari
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): 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/costing.v6i1.4308

Abstract

The purposeiiof thisiistudy isiito examineiithe effectiiof the distribution financingiifrom Mudharabahiiand Musyarakahiion the profitabilityiiof Indonesian Sharia Commercial Banks. Thisiiresearch is aiiquantitative research. The population usediiis SyariahiiCommercial Banks which ithat haveiibeen registerediiin theiiOtoritas Jasa Keuangan for theiiperiod 2017-2021.iiThis study uses secondary data sourced from the financial statements of the Islamic Public Bank companies which have been published through the official website in the Otoritas Jasa Keuangan (OJK) at www.ojk.go.id .Purposive samplingiiis the methodiiused iniithis study to obtainii48 samples ofiidata from 14 Indonesian ShariaiiCommercial Banks.iiIn the study, the data analysis techniqueiiused is the classical assumption test and hypothesisiitesting using isiiimultiple lineariiregression with a significance level of 5% and assisted by the SPSSiiversion 19 program. The studyiishown the resultsiithat MudharabahiiFinancingiihas a positiveiieffect andiisignificantiion profitability of Sharia Commersial Banks.iiWhile the MusyarakahiiFinancing has no and negative effect and significant on the profitability of Sharia Commersial Banks. Keywords:Financing, Profitability,iMudharabah, Musyarakah,iReturn on Assets.
ANALYSIS OF FACTORS THAT INFLUENCE INTEREST IN USING ACCOUNTING INFORMATION SYSTEMS ON ONLINE SHOPPING PORTALS Desi Pudwi Handayani; Elen Puspitasari
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Technology is progressing very rapidly in today's millennial era. Online shopping portals are widely used for almost all people. In online shopping, the system that can be applied is the Accounting Information System. In using technology today, it is influenced by interest in using the features and facilities offered. This research is quantitative research and the data is primary data, because the data is taken directly by researchers without going through intermediaries. The data used is data from people in the city of Semarang who use online shopping portals aged 17 years and over. The respondents totaled 240 people. This study uses instrument tests in the form of validity and reliability tests, classical assumption tests, including multicollinearity tests, heteroscedasticity tests, and normality tests, as well as significance tests between independent variables either individually or together using the t statistical test and the F statistical test. The conclusion of this study is that perceived convenience, perceived usefulness, perceived trust and attitude have an effect on interest in using online shopping, while perceived risk has no effect.
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