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All Journal Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal EMT KITA Jurnal SOLMA Muhammadiyah International Journal of Economics and Business INVENTORY: JURNAL AKUNTANSI Majalah Ilmiah Bijak Jurnal Ilmiah Edunomika (JIE) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Cahaya Mandalika International Journal on Social Science, Economics and Art Abdi Geomedisains Journal of Economics Research and Policy Studies Urecol Journal. Part B: Economics and Business Prosiding University Research Colloquium Inkubis: Jurnal Ekonomi dan Bisnis Innovative: Journal Of Social Science Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Riset Akuntansi dan Keuangan Indonesia Journal of Ekonomics, Finance, and Management Studies Benefit: Jurnal Manajemen dan Bisnis
Heppy Purbasari
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Analisis Pengaruh Sistem Pengendalian Internal, Ketaatan Aturan Akuntansi, dan Kompetensi Sumber Daya Manusia Terhadap Penurunan Accounting Fraud Pada Unit Pengelola Kegiatan (UPK) di Kabupaten Sragen Ardika Yuda Pamungkas; Heppy Purbasari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.8198

Abstract

Accounting fraud is a form of deviation from standard operating practices in an agency related to financial reporting. Internal control systems, compliance with accounting rules, and human resource competencies play a role in reducing accounting fraud. This study aims to analyze the effect of internal control systems, compliance with accounting rules, and human resource competencies on reducing accounting fraud in Activity Management Units (UPK) in Sragen Regency. The population in this study were UPK administrators in Sragen Regency. The sample determination used purposive sampling. The respondents of the study were 48 UPK administrators consisting of the chairman, secretary, Verification Team (TV), Supervisory Board (BP) and treasurer in UPK in each sub-district in Sragen Regency. The data obtained were then processed using multiple regression analysis. The results of this study include: first, the internal control system variable does not have a significant effect on the variable of reducing accounting fraud in UPK in Sragen Regency. Second, the variable of compliance with accounting rules does not have a significant effect on reducing accounting fraud in UPK in Sragen Regency. Third, the variable of human resource competency has a significant effect on reducing accounting fraud in UPK in Sragen Regency. This study can be utilized by the Central Government and Regional Governments to formulate policies related to reducing accounting fraud in UPK throughout Indonesia or specifically in UPK in Sragen Regency.
Factors Supporting the Implementation of Green Accounting with Profitability as an Intervening Variable Puspita, Apriliana Sindy; Purbasari, Heppy
Majalah Ilmiah Bijak Vol. 22 No. 2: September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

The purpose of this study was to examine the influence of environmental costs, and firm value on green accounting, mediated by profitability. The research method used is a quantitative research method. The population in this study is all companies listed on the Indonesia Stock Exchange (IDX) except in the financial sector. The sampling technique is a purposive sampling technique based on certain criteria so that a sample of 182 data is obtained. The type of data used is secondary data and the analysis technique used is multiple linear regression analysis with the Sobel Test test tool. The results of the study show that environmental costs and firm value affect profitability, while environmental costs and profitability have no affect on green accounting but firm value affects green accounting. The results of the study also show that profitability cannot mediate the influence of environmental costs and firm value on green accounting.
Laporan Keuangan Pemerintah Daerah dalam Rangka Peraturan Kementerian Dalam Negeri dan Sistem Informasi Pemerintah Daerah (SIPD): Kota Kendal Rahma, Alyaa Nurardia; Purbasari, Heppy
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 7 No. 2 (2025): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v7i2.90

Abstract

Latar Belakang: Pelaporan keuangan yang akuntabel dan transparan sangat penting dalam pengelolaan keuangan pemerintah daerah. Sistem Informasi Pemerintah Daerah (SIPD) diperkenalkan sebagai inovasi digital untuk meningkatkan efisiensi, integrasi, dan transparansi dalam pelaporan keuangan, meskipun implementasinya masih menghadapi tantangan regulasi dan sumber daya manusia. Tujuan: Penelitian ini bertujuan untuk mengkaji penerapan  Peraturan Kementerian Dalam Negeri (Permendagri) dalam kerangka SIPD dalam penyusunan laporan keuangan di Pemerintah Kota Kendal. Selain itu, studi ini berupaya mengidentifikasi faktor-faktor kunci yang mempengaruhi keberhasilan implementasi pelaporan keuangan berbasis SIPD. Metode: Penelitian ini menggunakan pendekatan deskriptif kualitatif. Data dikumpulkan melalui wawancara mendalam dengan pejabat manajemen keuangan dan auditor, dilengkapi dengan analisis dokumen kebijakan dan peraturan yang relevan. Pendekatan ini dipilih untuk mendapatkan pemahaman yang komprehensif tentang dinamika dan tantangan yang terlibat dalam implementasi SIPD. Hasil: Implementasi SIPD meningkatkan efisiensi dan transparansi dalam pelaporan keuangan  pemerintah daerah dengan meningkatkan integrasi data dan jejak audit; namun, keterbatasan dalam kesiapan sumber daya manusia, pemanfaatan sistem, dan infrastruktur teknologi tetap menjadi tantangan utama. Kesimpulan: Memperkuat kapasitas sumber daya manusia dan mengoptimalkan penggunaan SIPD sangat penting untuk pelaporan keuangan yang akuntabel, didukung oleh kerangka peraturan yang jelas dan komitmen kelembagaan yang berkelanjutan.
Peningkatan Pemahaman Standarisasi Produksi Minyak Balur Herbal Berbasis Prinsip CPOTB Skala Sederhana pada UMKM Produsen Minyak Balur NQ21 di Sukoharjo Jawa Tengah Hanwar, Dedi; Cholisoh, Zakky; Purbasari, Heppy; Saufi, Muhammad Rifki; Hanafi, Yoeri Rafiqi Al; Nihaya, Aliya Ully; Arifiani, Maulida
Abdimas Galuh Vol 8, No 1 (2026): Maret 2026
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v8i1.22701

Abstract

Produk minyak balur herbal merupakan salah satu sediaan obat tradisional yang banyak diproduksi oleh usaha mikro dan digunakan oleh masyarakat. Namun, proses produksinya umumnya masih dilakukan secara tradisional tanpa penerapan standarisasi yang memadai, sehingga berpotensi menimbulkan variasi mutu dan risiko keamanan produk. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman pelaku usaha mikro obat tradisional mengenai pentingnya standarisasi produksi berbasis prinsip Cara Pembuatan Obat Tradisional yang Baik (CPOTB) skala sederhana. Kegiatan dilaksanakan melalui metode ceramah interaktif di UMKM NQ21, Kabupaten Sukoharjo, dengan peserta sebanyak 12 orang yang terlibat langsung dalam proses produksi. Evaluasi dilakukan menggunakan pretest dan posttest dengan domain pertanyaan meliputi kebersihan produksi, standarisasi bahan baku, pengendalian proses, peralatan produksi, dan pencatatan sederhana. Hasil menunjukkan bahwa rata-rata nilai posttest meningkat sekitar 30% dibandingkan pretest dan perbedaannya bermakna secara statistik berdasarkan uji t berpasangan (p < 0,05). Kegiatan ini menunjukkan bahwa edukasi CPOTB skala sederhana efektif dalam meningkatkan pemahaman pelaku UMKM sebagai langkah awal penerapan standarisasi untuk meningkatkan kualitas dan keamanan produk minyak balur herbal. 
Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Penghindaran Pajak: Peran Komite Audit Sebagai Variabel Moderasi Indah Permatasari; Heppy Purbasari
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.8277

Abstract

This study aims to analyze the effect of company size and profitability on tax avoidance with the audit committee as a moderating variable in the banking sector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. A quantitative approach is used with descriptive and explanatory research types. The sample was determined using a purposive sampling technique with certain criteria, such as the availability of financial reports and the existence of an audit committee. Data were obtained from financial and annual report documentation, then analyzed using descriptive statistics, classical assumption tests, and panel data regression. The results of the study indicate that company size has a positive and significant effect on tax avoidance, while profitability has a negative and significant effect. However, the audit committee does not moderate the relationship between company size and profitability on tax avoidance, but rather acts as a moderating predictor. These findings provide important implications for companies to increase the effective role of the audit committee in overseeing financial strategies.
Pengaruh Sumber Daya Manusia Dan Internal Control Sebagai Variabel Moderating Terhadap Good Governance Wulan Alawiyah; Purbasari, Heppy
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.7933

Abstract

This study aims to examine the effect of Human Resources (HR) and Internal Control (IC) as moderating variables on Good Governance practices. This research uses a quantitative approach with multiple linear regression analysis. The population of this study consists of 16 Unit Pengelola Kegiatan (UPK) in Sragen Regency, Central Java, with samples taken from the Chairman, Secretary, Finance Division, and Supervisory Board. The results show that HR significantly affects Good Governance (coefficient 0.263, significance 0.001), while Internal Control does not have a significant effect (coefficient -0.230, significance 0.631) and does not moderate the relationship between HR and Good Governance (interaction coefficient 0.011, significance 0.417). The limitations of this study include a limited scope and a cross-sectional research design. Future research is recommended to expand the scope and include variables such as organizational culture or information systems. It is also recommended that UPK strengthen its internal control systems to improve the structure of work processes.
Analisis Pengaruh Sistem Pengendalian Internal, Ketaatan Aturan Akuntansi, dan Kompetensi Sumber Daya Manusia Terhadap Penurunan Accounting Fraud Pada Unit Pengelola Kegiatan (UPK) di Kabupaten Sragen Ardika Yuda Pamungkas; Heppy Purbasari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.8198

Abstract

Accounting fraud is a form of deviation from standard operating practices in an agency related to financial reporting. Internal control systems, compliance with accounting rules, and human resource competencies play a role in reducing accounting fraud. This study aims to analyze the effect of internal control systems, compliance with accounting rules, and human resource competencies on reducing accounting fraud in Activity Management Units (UPK) in Sragen Regency. The population in this study were UPK administrators in Sragen Regency. The sample determination used purposive sampling. The respondents of the study were 48 UPK administrators consisting of the chairman, secretary, Verification Team (TV), Supervisory Board (BP) and treasurer in UPK in each sub-district in Sragen Regency. The data obtained were then processed using multiple regression analysis. The results of this study include: first, the internal control system variable does not have a significant effect on the variable of reducing accounting fraud in UPK in Sragen Regency. Second, the variable of compliance with accounting rules does not have a significant effect on reducing accounting fraud in UPK in Sragen Regency. Third, the variable of human resource competency has a significant effect on reducing accounting fraud in UPK in Sragen Regency. This study can be utilized by the Central Government and Regional Governments to formulate policies related to reducing accounting fraud in UPK throughout Indonesia or specifically in UPK in Sragen Regency.
Keuntungan Investasi Bitcoin dalam Prespektif Tingkat Investasi: Studi Empiris di Amerika Periode 2019-2023 Heppy Purbasari; Anggo Prasetyo
Benefit: Jurnal Manajemen dan Bisnis Vol. 10 No. 2 (2025): Benefit : Volume 10 Desember No 2 tahun 2025
Publisher : Universitas Muhammadiyah Surakarta

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Abstract

This study analyzes the effect of inflation, interest rates, and money supply (M2) on Bitcoin returns, with investment level as a moderating variable, in the context of the United States economy during 2019–2023. Using a quantitative approach, this research employs multiple linear regression and Moderated Regression Analysis (MRA) based on 60 monthly observations. Data were obtained from FRED, TradingView, and Grayscale Bitcoin Trust (GBTC). The findings show that inflation has a significant negative effect on Bitcoin returns, while interest rates and money supply have no significant effect. Investment level moderates the relationship between inflation and Bitcoin returns negatively, but does not moderate the effect of interest rates and M2. These results indicate that institutional investment plays a selective role in shaping the relationship between macroeconomic factors and Bitcoin. The study offers implications for investors and policymakers in digital asset management.
Co-Authors Adhianto, Naura Calista Adhianto Africo Al-Dua Saputra Alifaliyudin, Achmad Torik Ambar Yunita Nugraheni Andity, Vira Sekar Ayu Andri Veno Andy Dwi Bayu Bawono Anggo Prasetyo Ardika Yuda Pamungkas Arifiani, Maulida Atantya Wahyu Santika Atwal Arifin Atwal Arifin, Atwal Banu Witono Berliana, Nadila Bramudya Wisnu Wardana Cholisoh, Zakky Dedi Hanwar Devi Afriantari Puspa Putri Dewita Puspawati Edelwais, Monica Erindyah Retno Wikantyasning Eskasari Putri Fadhilah, Faisa Nur Fauzan . Hanafi, Yoeri Rafiqi Al Handayani, Meiga Trisna Ihwan Susila Ika Trisharyanti Dian Kusumowati Ilham Adhi Pangestu Ilham Rochad Saputra Indah Permatasari Ketut Pratiwi Khabib, Rizal Maulana Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Larasati, Arindra Lintang Kurniawati Mahardhika Yusack Effendi Meiga Trisna Handayani Mila Ramadhanti Muhammad Abdul Aris Mujiyati Mujiyati Muthiatulloh, Maryam Dzakiyah Narda, Anya Cetta Nihaya, Aliya Ully Nita Setyawati Nurkhasanah, Fitri Laili Nursiam Nursiam Nursoleha, Eva Ovi Itsnaini Ulynnuha Pangestu, Ilham Adhi Pratiwi, Ketut Pusparini, Tharisya Setya Puspita, Apriliana Sindy Rahma, Alyaa Nurardia Ramadani, Indy Ramadhanti, Mila Ramdani, Tasya Eka Rangga Handika Rima Munawaroh Sanyika, Atantya Wahyu Saputra, Africo Al-Dua Saufi, Muhammad Rifki Setyo Nurwaini Susi Lestari SUSI LESTARI Suyatmin Suyatmin Suyatmin Waskito Adi Syahrina Noormala Dewi, Syahrina Noormala Triyono Wahyu Utami Wahyudi, Luki Eko Wardana, Bramudya Wisnu Wisnu Bagus Wicaksono Wulan Alawiyah Wulandari, Risma Ayunda Z Zulfikar, Z Zen, Rischa Rizkita Zulfikar Zulfikar Zulvan, M Fahmi