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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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Faktor-Faktor yang Mempengaruhi Minat Pengguna Sistem Informasi Akuntansi Berbasis Dompet Digital Salsa Gina Virginia; Elen Puspitasari
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.878

Abstract

The current development of digital technology not only opens up opportunities for new businesses to emerge, along with the development of the payment system in Indonesia is also the development of digital technology that we can meet. In making payment transactions, you can now use a system that has developed with technology. One system that can be applied in payment is the Accounting Information System. An electronic wallet (e-wallet) is an application that is useful as a means of digital payment based on internet technology. The selection of e-wallet products is influenced by the service features offered. This study aims to analyze what factors influence the interest in using a e-wallet based Accounting Information System. This research uses quantitative methods. The population of this study is all e-wallet application users. Determination of the sample using a purposive sampling technique with the criteria of respondents who have used or until now used the digital wallet application. Respondents obtained in this study were 259 respondents. Analysis of research data using SPSS version 21. The results of this study indicate that perceived convenience, perceived usefulness, perceived security, perceived risk, level of trust and financial literacy partially have a significant effect on interest in using a digital wallet-based Accounting Information System.
Teknologi Sistem Informasi Akuntansi dalam Minat Penggunaan Layanan Pembayaran Digital Indah Triwijaya; Elen Puspitasari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i2.844

Abstract

Technological advancements have advanced quickly. Today's civilization successfully and efficiently mixes technologies with commerce. Everyone will find it simpler to do online transactions anytime, anywhere by using digital payment systems. The Accounting Information System have role to encourage utilizing digital payment. The aims of this study is to identify the variables that affect people's interest in utilizing digital payment systems with technology of accounting information system as a framework. There are 220 responses were recruited for this research. Regression analysis for hypotheses testing. According to the study's findings, interest in utilizing digital payment systems is significantly influenced by perceived usefulness, perceived ease of use, perceived trust, and perceived security.
PROFILING INTELLECTUAL CAPITAL PERFORMANCE AND RETURN ON INVESTED CAPITAL: EVIDENCE FROM INDUSTRIAL INDONESIAN BANKING Elen Puspitasari; Bambang Sudiyatno Sudiyatno; Gregorius Masdjojo; Wahyu Meiranto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9172

Abstract

The purpose of this research is to profiling Return on Invested Capital and Intellectual Capital Performance by conducting tests and analyzing their effects on Industrial of Indonesian Banking. Measuring a company efficiency in allocating capital to profitable investments gives a sense of how well a company is using capital to generate profits. The main of finding is to asses return on invested capital become more informative as a financial performance. The research population consisted of 124 banking companies listed on IDX. Based on the sample selection criteria, we obtained 99 observational data samples. The method of analysis in this research was a quantitative method using program Eviews-Econometric Views. The analysis technique used in this research was panel data regression analysis. The results of this research show that human capital efficiency has a significant but negative effect on return on invested capital. Structural Capital Efficiency has a significant and positive effect on Return On Invested Capital. Capital Employed Efficiency has no significant effect on Return on Invested Capital. This study applied Resource Based Theory to develop the research hypotheses. This research novelty is the use Indonesian Banking Industry for profiling their return on invested capital and three angels efficiency, which consist of human, structural and capital employee.
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Moderasi Pada Idx High Dividend 20 Di Bursa Efek Indonesia Tahun 2018-2022 Nandi Baskoro Saputra; Elen Puspitasari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i3.9590

Abstract

This study aims to obtain empirical evidence and test the influence of leverage, liquidity, and profitability on firm value which is moderated by dividend policy on the IDX High Dividend on the Indonesia Stock Exchange 2018-2023. This study uses a quantitative approach. Using the purposive sampling method, 62 companies were selected to be used as samples. The analysis method in this research uses multiple regression analysis and moderated regression analysis for moderating variables. The results of this research indicate that leverage, and liquidity have no effect on firm value. Meanwhile, profitability has a significant effect on firm value. Dividend policy as a moderating variable is not able to moderate each independent variable on firm value. Keywords: Dividend policy, Firm Value, Leverage, Liquidity, Profitability
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
Analisa Pencegahan Kecurangan ditinjau dari Penerapan Good Corporate Governance, Pengendalian Internal, dan Whistleblowing System Meuthia Amalia; Elen Puspitasari
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 16 No 2 (2024): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.355

Abstract

Tujuan dari penelitian ini untuk menguji dan menganalisis pengaruh good corporate governance, pengendalian internal, dan whistleblowing system terhadap pencegahan kecurangan. Data primer yang digunakan dalam penelitian ini diperoleh dengan metode pengumpulan data berupa penyebaran kuesioner kepada pegawai PT BPR BKK Pati (Perseroda) sebagai anggota populasi. Pengambilan sampel menggunakan metode purposive sampling dengan total sampel sebanyak 73 responden. Penelitian ini menggunakan SEM-PLS dengan perangkat lunak SmartPLS 4.0. Mayoritas responden pada penelitian ini menduduki posisi sebagai Teller dan Staf Pemasaran. Hasil penelitian ini menunjukkan bahwa pengendalian internal berpengaruh terhadap pencegahan kecurangan. Sedangkan good corporate governance dan whistleblowing system tidak berpengaruh terhadap pencegahan kecurangan.
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.
Analisis Penilaian Tingkat Kesehatan Bank Dengan Menggunakan Metode RGEC Pada Bank BUMN Periode 2018-2022 Rachmatun Khasanah; Elen Puspitasari
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 01 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i01.66743

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisa tingkat kesehatan bank dengan metode RGEC (Risk profile, Good Corporate Governance, Earnings, dan Capital) pada Bank BUMN dengan periode pengamatan pada tahun 2018-2022. Penelitian ini menggunakan metode pengambilan sampel sensus yang berarti seluruh populasi dijadikan sampel. Jenis data yang digunakan dalam penelitian ini adalah penelitian deskriptif kuantitatif. Sumber data yang digunakan dalam penelitian ini mengacu pada Peraturan Otoritas Jasa Keuangan No.4/POJK.03/2016. Hasil penelitian ini menunjukkan bahwa tingkat kesehatan Bank BRI dan BNI periode 2018-2022 mendapatkan nilai komposit 86,67% dan mendapatkan Peringkat Komposit 1 yang berarti bank dalam kondisi sangat sehat, sedangkan Bank Mandiri periode 2018-2022 mendapatkan nilai komposit 90% dan mendapatkan Peringkat Komposit 1 yang berarti bank dalam kondisi sangat sehat. Akan tetapi Bank BTN periode 2018-2022 mendapatkan Peringkat Komposit 3 yang berarti bank dalam kondisi cukup sehat. Secara keseluruhan Tingkat Kesehatan Bank BUMN dengan metode RGEC periode 2018-2022 memiliki nilai komposit sebesar 87,34% yang mendapatkan Peringkat Komposit 1, yang artinya bahwa Bank BUMN periode 2018-2022 dalam kondisi sangat sehat.
Pemberdayaan Penyandang Disabilitas Pada Persatuan Penyandang Disabilitas Indonesia (Ppdi) Kota Pekalongan Melalui Usaha Mikro Produksi Kudapan Amin, Fatkhul; Wibisono, Setyawan; Supriyanto, Edy; Nur Hayati, Enty; Puspitasari, Elen
Jurnal Ilmiah Padma Sri Kreshna Vol. 5 No. 2 (2023): Jurnal Ilmiah Padma Sri Kresna
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/psk.v5i2.1208

Abstract

Persatuan Penyandang Disabilitas Indonesia (PPDI) Cabang Pekalongan terletak di Bendan Kergon Pekalongan Jawa tengah. Urgensi permasalahan anggota PPDI yaitu ketidakberdayaan secara ekonomi. Kendala Utama mitra ada tiga, yaitu: 1) Tuntutan ekonomi keluarga yang jatuh seiring dengan hilangnya sumber pendapatan yang diakibatkan oleh hilangnya pekerjaan akibat dampak perubahan fisik; 2) Keterampilan penyandang disabilitas dalam produksi kudapan belum maksimal, 3) Kemampuan memasarkan produk belum maksimal. Kendala lain adalah permodalan, keterbatasan ketrampilan dan manajemen. Maksud Program Kemitraan Masyarakat (PKM) adalah pemberdayaan PPDI agar bisa hidup mandiri. Tujuan Tim pengabdian masyarakat Universitas Stikubank (Unisbank) bagi penyandang disabilitas di Kota Pekalongan dalam upaya Pemberdayaan anggota PPDI dan peningkatan ketrampilan produksi kudapan untuk memperbaiki kondisi sosial ekonomi. Manfaat PKM anggota PPDI bisa memiliki usaha sendiri. Metode yang digunakan pada PKM kaji tindak partisipatif dengan tahapan dimulai dengan identifikasi dan analisis permasalahan mitra dan menyusun rencana solusi. Solusi dalam menjawab tantangan keterbatasan keterampilan dan manajemen dalam melaksanakan kegiatan ekonomi tersebut adalah: 1) Meningkatkan keterampilan melalui pelatihan produksi kudapan; 2) Menentukan standar kualitas produk kudapan yang layak jual; 3) Meningkatkan pengetahuan tentang manajemen produksi; 4) Meningkatkan pengetahuan tentang manajemen pemasaran. Telah disepakati bahwa para penyandang disabilitas akan berusaha dalam bidang kuliner, yaitu memproduksi kudapan. Beberapa alasan yang mendasari pemikiran itu adalah: 1) Tempat berniaga direncanakan berupa gerobak sederhana; 2) Satu gerobak dapat menampung kurang lebih 20 produsen kudapan; 3) Perputaran modal dalam bidang kuliner diperkirakan lebih cepat; 4) Modal yang dibutuhkan relatif terjangkau; 5) Memproduksi kudapan diperkirakan lebih mudah. Target Capaian antara lain; 1) terpenuhi kebutuhan perangkat Gerobak sederhana untuk berjualan, 2) Ketrampilan mengolah kudapan 3) ketrampilan memasarkan kudapan yang telah dibuat. Kata Kunci: ppdi, pemberdayaan masyarakat, pemasaran
DAMPAK RISIKO PAJAK DAN GOOD CORPORATE GOVERNANCE TERHADAP BIAYA MODAL PADA PERUSAHAAN MANUFAKTUR Hasanah, Lulu Atul; Puspitasari, Elen
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (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 (786.627 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1035

Abstract

This research aims to examine and analyze the impact of tax risk and good corporate governance (size of the board of directors, family ownership, managerial ownership, institutional ownership, audit committee, audit quality and independent commissioners) on capital cost on manufacturing companies listed on the Indonesia Stock Exchange for period 2018-2020. There are 62 samples of companies obtained from purposive sampling technique with 186 observational data. The results of the multiple linear regression analysis method prove that tax risk, size of the board of directors, family ownership, audit committee and audit quality have an impact on the cost of capital. Meanwhile, managerial ownership, institutional ownership and independent commissioners have no impact on the cost of capital in manufacturing companies listed on the IDX for the period 2018-2020.
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