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All Journal DINAMIKA DOTCOM Measurement : Jurnal Akuntansi Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Analisa Akuntansi dan Perpajakan PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Adbis : Jurnal Administrasi dan Bisnis Jurnal ABM Mengabdi Jurnal Pengabdian Kepada Masyarakat Bulletin of Management and Business Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Madani: Multidisciplinary Scientific Journal Jurnal Pengabdian Kepada Masyarakat International Journal of Economics, Accounting, and Management
Dyah Aruning Puspita
STIE Malangkucecwara Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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THE EFFECT of INTELLECTUAL CAPITAL, INDEPENDENT COMMISSIONERS, AND AUDIT COMMITTEE on FIRM VALUE Dyah Aruning Puspita; Devi Ayuningtyas; Sugeng Hariadi
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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

Abstract

The purpose of this study is to examine the effect of intellectual capital, independent commissioner, and audit committee on company value in food and beverage sub sector companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The independent variable in this study are intellectual capital, independent commissioner, and audit committee. The dependent variable is firm value as measured by Price Book Value (PBV). The population used ih this research is the food and beverage sub sector companies listed on the IDX for 2019-2021, the sample was taken using the purposive sampling method with a total of 36 samples. The method used is this research is multiple linear regression test. This type of research is quantitative using the Statistical Program for Social Science (SPSS). The results of this study indicate that intellectual capital has a significant effect on firm value, while independent commissioner and audit committee have no significant effect on firm value.
TIPE INDUSTRI, KINERJA KEUANGAN, DAN MEDIA EXPOSURE SEBAGAI DETERMINANT DARI CARBON ACCOUNTING DISCLOSURE Dyah Aruning Puspita; Achmad Salik Ridlo; Lailatus Sa’adah
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 17, No 1 (2023): MEASUREMENT : JURNAL AKUNTANSI JUNI 2023
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v17i1.5042

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tipe industri, kinerja keuangan, dan media exposure terhadap pengungkapan akuntansi karbon pada perusahaan manufaktur. Variabel independen yang digunakan dalam penelitian ini adalah jenis industri, kinerja keuangan, dan media exposure. Variabel dependen yang digunakan adalah carbon accounting disclosure. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021 yang berjumlah 179 perusahaan. Pengambilan sampel dilakukan dengan metode purposive sampling, selama 3 periode pengamatan berturut-turut sehingga total sampel yang digunakan adalah 30 perusahaan. Analisis data dilakukan dengan menggunakan uji statistik deskriptif, uji asumsi klasik, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa tipe industri tidak berpengaruh signifikan terhadap pengungkapan carbon accounting. Sementara itu, kinerja keuangan berpengaruh negatif terhadap pengungkapan akuntansi karbon. Terakhir, media exposure berpengaruh positif signifikan terhadap pengungkapan penghitungan karbon.
MODERATING EFFECT OF FIRM SIZE ON FIRM VALUE WITH INVESTMENT OPPORTUNITY SET AND INTELLECTUAL CAPITAL AS ANTECEDENT VARIABLES Puspita, Dyah Aruning; Murtiningtyas, Triana; Saradewi, Luh Winda Pramita
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 5 No 3 (2021): Edisi September - Desember 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1725

Abstract

This study purposes to analysis the influence of relationship between investment opportunity set and intellectual capital toward firm value and use firm size as a moderating variable. The sample involves 50 companies which the requirement in the high profile company category listed on the Indonesia Stock Exchange in 2017-2019. This research uses SEM PLS in testing the hypothesis. The investment opportunity set variable is measured using MB/VE, VAIC is used to assess intellectual capital, Tobin's Q is used to measure company value, and total assets is used to measure firm size. Investment opportunity has an effect on firm value, intellectual capital has an effect on firm value, firm size can moderate the influence of investment opportunity set on firm value, and firm size has no effect on the relationship between intellectual capital and firm value, according to the findings of the study.
PENGGUNAAN UJI WILCOXON SIGNED RANK TEST UNTUK MENGANALISIS PERBEDAAN PERSISTENSI LABA, KONSERVATISME AKUNTANSI DAN PROFITABILITAS SEBELUM DAN SAAT PANDEMI COVID-19 Puspita, Dyah Aruning; Widya Utari, Ni Made Arianti; Ningtyas, Meinarti Puspa
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1965

Abstract

Mengetahui ada tidaknya perbedaan pada persistensi laba, konservatisme akuntansi dan kinerja keuangan antara sebelum dan saat pandemi Covid-19 adalah tujuan dari penelitian. Karena jenis penelitian ini adalah kuantitatif maka menggunakan data sekunder yang berupa laporan keuangan tahunan untuk sektor barang komsumsi primer (consumer non-cyclicals) periode 2019-2020. Sampel sebanyak 44 diperoleh dengan metode pusposive sampling. Wilcoxon Signed Rank Test dipergunakan dalam pengujian hipotesis karena data tidak terdistribusi secara normal. Hasil riset membuktikan terdapatnya variasi yang bermakna pada faktor persistensi laba serta kinerja keuangan sebelum serta saat pandemi Covid-19. Melalui riset tersebut terdapat perbedaan persistensi laba dan profitabilitas pada kondisi sebelum dan saat pandemi Covid-19 dimana hasil tersebut sejalan dan mendukung prinsip teori sinyal. Sementara itu, variabel konservatisme akuntansi di masa sebelum dan saat pandemi dinyatakan secara signifikan tidak berbeda. Dikarenakan perusahaan saat pandemic covid 19 menjadi kurang konservatif dimana hasil ini tidak sejalan dengan pedoman yang melekat pada teori akuntansi positif.
PEMBINAAN ROHANI DAN MOTIVASI BERWIRAUSAHA BAGI ANAK YATIM DAN DHUAFA PADA BULAN MUHARRAM BERSAMA LAZIS SABILILLAH MALANG Yuyuk Liana; Dyah Aruning Puspita; Hanif Mauludin; Aminul Amin; Evi Maria; Bunyamin Bunyamin; Siti Munfaqiroh
Jurnal Pengabdian kepada Masyarakat Vol. 8 No. 1 (2021): JURNAL PENGABDIAN KEPADA MASYARAKAT 2021
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabdimas.v8i1.115

Abstract

Muharram month is the month for Muslims to maximize their practice by sharing with others. For this reason, the service team of STIE Malangkucecwara together with Lazis Sabilillah Malang carried out spiritual activities with the theme of the meaning of Muharram as well as providing entrepreneurial motivation for orphans and poor people in the Sabilillah mosque area of Malang. This activity is at the same time providing compensation as a give away for orphans and dhuahas. This activity is expected to make the month of Muharram more meaningful and meaningful by making them happy and encouraging them to rise.
DEBT COVENANT, FINANCIAL DISTRESS DAN PENGARUHNYA TERHADAP KONSERVATISME AKUNTANSI Puspita, Dyah Aruning; Permata Sari, Yossi Indah; Sugiono, Djoko
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 5 No. 4 (2023): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v5i4.5602

Abstract

This research was conducted with the aim of knowing the effect of debt covenant and financial distress on accounting conservatism at consumer goods manufacturing company that listed at Indonesia Stock Exchange in 2019-2021. The research method use quantitative causality approach. Sampling technique used is purposive sampling and obtained sample of 34 consumers goods manufacturing company. Data processing by using Statistical Program for Social Science (SPSS) version 29. The results of this research indicate that debt covenant negative effect and significant on accounting conservatism at consumer goods manufacturing company that listed at Indonesia Stock Exchange in 2019-2021, financial distress doesn’t effect and insignificant on accounting conservatism at consumer goods manufacturing company that listed at Indonesia Stock Exchange in 2019-2021.
PERSEPSI BIAYA PENDIDIKAN, MOTIVASI TERHADAP PILIHAN KARIR PAJAK MELALUI MINAT MENGIKUTI BREVET PAJAK SEBAGAI INTERVENING Puspita, Dyah Aruning; Setiawan, Januar Agung; Sugiono, Djoko
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 6 No. 2 (2024): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v6i2.6742

Abstract

The purpose of this research is to find out how much influence the cost of education has on social motivation and career motivation in taxation career choices through interest in participating in brevet as an intervening variable at STIE Malangkucecwara(ABM). Data source using primary data and sampling techniques using purposive sampling with the number of samples 105 respondents using SmartPLS 3.0. The results of the research on the variable costs of education, social motivation and career motivation have no effect on career choices in the field of taxation, while tax brevets can intervene social motivation and career motivation with career choices in the field of taxation
IMPLEMENTASI GRI STANDARD DAN POJK NO 51/POJK.03/2017 DALAM LAPORAN KEBERLANJUTAN PERUSAHAAN BASIC MATERIALS Puspita, Dyah Aruning; Nurul Muri’ah; Djoko Sugiono
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 6 No. 4 (2024): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v6i4.7878

Abstract

This study aims to determine the implementation of the GRI Standard and POJK No. 51/POJK.03/2017 in the sustainability report for the 2020-2022 period of basic materials companies listed on the Indonesia Stock Exchange (IDX). The variable in this study is the implementation of the GRI Standard and POJK No. 51 / POJK.03 / 2017 in the sustainability report. The population in this study are basic materials companies listed on the Indonesia Stock Exchange (IDX) which are on the main board of 42 companies. Samples that meet the criteria are 13 basic materials sector companies for the 2020-2022 period so that the total is 39 samples, which are selected based on certain criteria. The analysis carried out is to identify how well the GRI Standard and POJK No. 51 / POJK.03 / 2017 are applied in the sample sustainability report. The results of the analysis show that there is an increase in the disclosure score of the GRI Standard and POJK No. 51 / POJK.03 / 2017 in the sustainability reports of basic materials companies from 2020 to 2022 which indicates that from year to year the company's concern for the environment or the sustainability performance of basic materials companies has increased. The results of this study are expected to be the knowledge and consideration of investors in investing.
Earning Management, Firm Size And Its Effect on Tax Aggressiveness With Good Corporate Governance As a Moderating Dyah Aruning Puspita; Elysabet Ucy Wulandari; Sugeng Hariadi
International Journal of Economics Accounting and Management Vol. 2 No. 1 (2025): IJEAM - May 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v2i1.1146

Abstract

Tax aggressiveness is a strategy used by businesses to reduce their tax liabilities. This study is part of a quantitative investigation that looks at how aggressive activities with sound corporate governance, as a moderator, are affected by income management and company size in manufacturing firms and how this affects the IDX in the consumer goods industrial sector. The Indonesia Stock Exchange's official website, https://www.idx.co.id, provides secondary data for this study.Eleven samples listed on the Indonesia Stock Exchange were subjected to multiple linear regression analysis for data analysis in this study. According to the study's findings, tax aggressiveness is significantly impacted by sound corporate governance using an independent commissioner proxy, but it is not significantly impacted by earnings management or firm size. The association between tax aggression and productive management is not moderated by independent commissioners. In the meantime, the company's relationship to tax aggression is moderated by independent commissioners
CARBON EMISSION DISCLOSURE IN ENVIRONMENTAL MANAGEMENT ACCOUNTING PRACTICES (Indo Tambangraya Megah Tbk Study) Puspita, Dyah Aruning; Habibi Amarullah; Djoko Sugiono
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 7 No. 1 (2025): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

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Abstract

This research aims to determine and analyze carbon emissions in the sustainability report for the 2020-2022 period of Indo Tambangraya Megah Tbk. (ITMG). The variable in this research is the reporting of Carbon Emissions in sustainability reports. The population in this study was Indo Tambangraya Megah Tbk. (ITMG) for the 2020-2022 period, which was selected based on certain criteria. The analysis carried out is to identify how well the Carbon Emission Disclosure Checklist is implemented in the sustainability report of the object under study. Results of analysis of Indo Tambangraya Megah Tbk. (ITMG) shows that every year carbon emissions reporting is always carried out and there are improvements in several aspects by the company Indo Tambangraya Megah Tbk. (ITMG) which indicates that from year to year the company's concern for the environment or the sustainability performance of the company Indo Tambangraya Megah Tbk. (ITMG) experienced an increase. It is hoped that the results of this research can become knowledge and consideration for investors in investing.
Co-Authors Achmad Salik Ridlo Adrian Christianto Agussalim Andriansyah Aminul amin Bunyamin Bunyamin Bunyamin Cindy Vanessa Saputra Devi Ayuningtyas Djoko Sugiono Djoko Sugiono Edi Sudiarto Elysabet Ucy Wulandari Evi Maria Evi Maria Habibi Amarullah Hanif Mauludin Hariadi, Sugeng Hendi Cahya Putra Irawan Budi Prasetyo Junike Rejoice Nahas Lailatus Sa’adah Luh Winda Pramita Saradewi Marli - - Meinarti Puspa Ningtyas Melani Ariya Tanjaya Mohamad Soedarman Nadela Syahma Ni Made Arianti Widya Utari Ningtyas, Meinarti Puspa Nurul Muri’ah Permata Sari, Yossi Indah Putri Galuh Tribuana Putri, Venantia Finny Ayuny Rais Rasyid Rina Irawati Saradewi, Luh Winda Pramita Setiawan, Januar Agung Siti Munfaqiroh Sugeng Hariadi Triana Murtiningtyas Widanarni Pudjiastuti Widya Utari, Ni Made Arianti Yuyuk Liana Zulaikhah, Sitti