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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Mandala Education (JIME) Balance Vocation Accounting Journal Journal of Management and Business Innovations Abdi Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Akuntansi : Transparansi dan Akuntabilitas Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Idea Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Bina Darma Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Jurnal Abdimas Musi Charitas Journal of Artificial Intelligence and Digital Business Benefit : Journal of Bussiness, Economics, and Finance Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ekonomi, Bisnis, dan Humaniora Jurnal Internasional El-Mujtama: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Jurnal Intelek Insan Cendikia Indonesian Journal of Innovation Multidisipliner Research Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ecogen
Dede Puspa Pujia
Universitas Tangerang Raya
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Synergistic Effects of Management Turnover and Financial Distress: An Investigation of Auditor Switching Moderation on Company Value Taufik Hidayat; Rina Nurjanah; Murni Rahayu; Dede Puspa Pujia
Jurnal Ecogen Vol. 9 No. 1 (2026): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ecogen.v9.i1.44

Abstract

This study addresses the research problem of fluctuating company value in the manufacturing sector amidst the post-pandemic recovery, specifically examining whether internal governance shifts and financial pressures influence investor perception. The research objective is to analyze the impact of management turnover and financial distress on company value, with auditor switching as a moderating variable. Using a purposive sampling method, 32 manufacturing companies listed on the Indonesia Stock Exchange were selected, resulting in 160 observations over the 2020-2024 period. The analytical method employed was panel data regression using the Random Effect Model (REM), preceded by Chow, Hausman, and classical assumption tests. The key empirical results indicate that management turnover has no significant effect on company value. Conversely, financial distress and auditor switching exhibit a significant positive impact independently. These findings suggest that the market interprets distress as a "turnaround signal," where successful recovery triggers a significant upward price correction. However, auditor switching fails to moderate the relationship between the independent variables and company value. The research contribution lies in reinforcing Signalling Theory by demonstrating that transparency mechanisms and proactive crisis management are more valued by investors than leadership rotation. Practically, management is advised to prioritize operational recovery and strategic audit transparency to restore market confidence.
Liquidity and Capital Adequacy Impact on Profitability in Indonesian Conventional Banks Dede Puspa Pujia; Dadang Abdullah; Pipih Juslisha; Shopie Febrianti; Lisa Iskia; Sherina Septiana; Syifa Nur Febriandini
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/fdtf1384

Abstract

Profitability remains a central indicator of banking performance, reflecting the ability of institutions to sustain growth and resilience in competitive markets. In the Indonesian context, conventional banks face increasing pressure to balance liquidity and capital adequacy in order to optimize returns while maintaining financial stability. This study aims to analyze the influence of liquidity, measured by Loan to Deposit Ratio (LDR), and capital adequacy, measured by Capital Adequacy Ratio (CAR), on profitability (ROA) among conventional banking sub-sector companies listed on the Indonesia Stock Exchange. Employing a quantitative approach, the research uses purposive sampling with secondary data and applies multiple linear regression analysis to examine 30 firm-year observations. The findings reveal that liquidity does not exert a significant effect on profitability, whereas capital adequacy demonstrates a positive and significant impact. Simultaneously, both variables contribute to explaining variations in profitability, underscoring the importance of capital strength in enhancing bank performance. The novelty of this study lies in its empirical evidence from Indonesian conventional banks, highlighting CAR as a critical determinant of profitability. The results provide practical insights for regulators and bank management in designing strategies that prioritize capital adequacy as a driver of sustainable profitability.
Pendekatan Ekonomi Sirkular Sebagai Model Keberlanjutan Usaha Melalui Strategi Keuangan Pada UMKM Industri Tempe di Cikarang Utara Rina Nurjanah; Adibah Yahya; Oom Tikaromah; Dede Puspa Pujia; Taufik Hidayat; Putri Kurniawati
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.9139

Abstract

Latar Belakang: Keberlanjutan UMKM semakin dipengaruhi oleh kemampuan pelaku usaha dalam mengintegrasikan strategi keuangan dengan praktik ekonomi sirkular. Literasi keuangan dan pemanfaatan financial technology (FinTech) dipandang sebagai faktor yang dapat meningkatkan kinerja keuangan, baik secara langsung maupun melalui penerapan ekonomi sirkular. Tujuan: Penelitian ini bertujuan menganalisis pengaruh financial literacy dan financial technology terhadap financial performance dengan circular economy sebagai variabel mediasi pada UMKM industri tempe di Cikarang Utara. Metode: Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 68 pelaku UMKM yang dipilih menggunakan simple random sampling. Analisis data dilakukan menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM). Hasil: Hasil penelitian menunjukkan bahwa financial literacy berpengaruh positif dan signifikan terhadap financial performance serta circular economy. Circular economy juga berpengaruh positif terhadap financial performance dan mampu memediasi pengaruh financial literacy terhadap financial performance. Sebaliknya, financial technology berpengaruh positif langsung terhadap financial performance, tetapi tidak berpengaruh signifikan terhadap circular economy sehingga mediasi circular economy pada hubungan tersebut tidak terbukti. Model penelitian memiliki kemampuan prediksi yang sangat tinggi dengan nilai R² sebesar 0,934 pada circular economy dan 0,977 pada financial performance. Kesimpulan: Peningkatan literasi keuangan menjadi faktor dominan dalam memperkuat praktik ekonomi sirkular sekaligus meningkatkan kinerja keuangan UMKM, sedangkan pemanfaatan FinTech lebih berperan dalam meningkatkan efisiensi transaksi keuangan dibandingkan mendorong implementasi ekonomi sirkular.
PERAN BIAYA PUBLIK, TATA KELOLA PEMERINTAH DAN SISTEM ANGGARAN PEMERINTAH TERHADAP KEPUASAN MASYARAKAT DI JABODETABEK Hurian Kamela; Dede Puspa Pujia; Adibah Yahya; Kiko Armenita Julito
Jurnal Akuntansi Vol. 26, No. 1, Januari - Juni 2026
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v26i1.4146

Abstract

This study analyses the influence of public expenditure, government governance, and the government budgeting system on community satisfaction in the Jabodetabek region. Community satisfaction is an important indicator of public sector performance, particularly in relation to accountability and transparency in public financial management. The research employs a quantitative, survey-based approach. The population consists of residents in the Jabodetabek area, with 164 respondents selected through purposive sampling. Data were collected using structured questionnaires and analysed using descriptive statistics and multiple linear regression analysis to test the proposed hypotheses. The results show that public expenditure has a positive and significant effect on community satisfaction, indicating that effective and efficient use of public funds improves public perceptions of government performance. Government governance also has a positive, significant influence on community satisfaction, underscoring the importance of transparency, accountability, and public participation in governance processes. In addition, the government budgeting system significantly affects community satisfaction, reflecting the role of proper budget planning, allocation, and implementation in meeting public needs. This study provides empirical evidence on the integrated roles of public expenditure, governance, and budgeting systems in shaping community satisfaction, offering policymakers valuable insights to improve public financial management and the quality of public services.
Analisis Pengetahuan Mahasiswa Akuntansi dan Manajemen Mengenai Perkembangan Penganggaran dan Pembiayaan Pemerintah Daerah Hurian Kamela; Ryan Saputra Alam; Dede Puspa Pujia; Susilowati Susilowati; Adibah Yahya
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11836

Abstract

The purpose of this study is to initiate the relationship between the development of local government budgeting and the level of knowledge of students in the Accounting and Management study program. The study focuses on public budgets, changes in laws, performance-based budgeting, and the application of information technology in the budget process. This study employed a quantitative, descriptive-comparative approach. Data were collected through questionnaires distributed to final-year students who had taken courses related to the public sector. In general, the study's results indicate that students possess sufficient knowledge. However, there is a significant difference between accounting and management students: accounting students tend to have a better understanding of concepts and strategies. In comparison, management students tend to have a better understanding of accounting techniques and procedures. Additionally, components of the academic experience and sources of information influence the level of knowledge among respondents. To better prepare students to face challenges in the field of local public finance, this study recommends adopting a practice-based curriculum and incorporating real-world problems into the learning process.
Analisis Realisasi Anggaran Belanja Negara Untuk Menilai Rasio Efesiensi Dan Rasio Efektifitas Anggaran Pada Penyelenggara Buddha Kantor Kementerian Agama Kabupaten Tangerang Rika Agustin; Dede Puspa Pujia; Erni Yulianti
Bisnis-Net Vol 9, No 1: MEI 2026
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v9i1.7459

Abstract

Penelitian ini memiliki tujuan untuk menilai efisiensi serta efektivitas pelaksanaan anggaran belanja negara yang dilakukan oleh Penyelenggara Buddha pada Kantor Kementerian Agama Kabupaten Tangerang. Metode yang digunakan dalam penelitian berupa pendekatan deskriptif kuantitatif, dengan pengumpulan data melalui kegiatan lapangan, wawancara mendalam, observasi, dokumentasi, serta kajian pustaka. Temuan penelitian menunjukkan bahwa rasio efisiensi anggaran belanja pada periode 2020–2023 berada dalam kategori sangat efisien, dengan pencapaian berturut-turut sebesar 4,33%; 0,02%; 2,30%; dan 0,00%, tanpa adanya pempauan terhadap batas anggaran yang telah ditentukan. Selain itu, rasio efektivitas pengelolaan anggaran juga terbukti efektif, yaitu sebesar 95,67%; 99,98%; 97,70%; dan 100,00%, dengan pencapaian efektivitas tertinggi yang terjadi pada tahun 2023.  
OPTIMALISASI WAKTU PENGIRIMAN DAN EFISIENSI BIAYA OPERASIONAL UNTUK MENINGKATKAN EFEKTIVITAS KINERJA DIVISI TRUCKING PADA PT PERISHABLE LOGISTICS INDONESIA Cecep Edi Hidayat; Suhartono Suhartono; Hurian Kamela; Dede Puspa Pujia
Bisnis-Net Vol 9, No 1: MEI 2026
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v9i1.8593

Abstract

This study aims to analyze efforts to optimize delivery time and operational cost efficiency in order to improve the performance effectiveness of the Trucking Division at PT Perishable Logistics Indonesia. The background of this research arises from operational challenges faced by the company, such as unpredictable travel times, delays during the cargo pick-up process, and high operational costs that affect productivity and service quality. The research method employed is a quantitative approach with multiple regression analysis, in which data were collected through questionnaires distributed to employees of the Trucking Division. The results indicate that optimizing delivery time has a significant influence on improving performance effectiveness, while operational cost efficiency also contributes positively to achieving service targets and reducing resource waste. In conclusion, the synergy between improving delivery time management and controlling operational costs can serve as a key strategy to enhance the performance of the Trucking Division, while also strengthening the company’s competitiveness in the logistics industry.
Pengaruh Gaya Hidup Hedonisme Terhadap Pengelolaan Keuangan Mahasiswa Fakultas Ekonomi Dan Bisnis Universitas Tangerang Raya Nadia Pramesti; Adelia Novia Putri; Aydah Intana Nurulhudda; Siva Mutia Rhamadan; Dede Puspa Pujia
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 3 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i3.1336

Abstract

Studi ini mengeksplorasi bagaimana gaya hidup hedonisme secara nyata dan signifikan mempengaruhi cara mahasiswa Fakultas Ekonomi dan Bisnis Universitas Tangerang Raya dalam mengelola keuangan mereka. Data primer dikumpulkan dari 120 responden melalui kuesioner online, yang seluruh instrumennya telah terbukti valid dan reliabel, dibuktikan dengan memperoleh nilai Cronbach's Alpha sebesar 0,799 untuk variabel gaya hidup hedonisme dan nilai Cronbach's Alpha sebesar 0,659 untuk variabel pengelolaan keuangan. Meskipun uji regresi menunjukkan pengaruh positif yang signifikan (p=0,040), besarnya pengaruh tergolong lemah, di mana gaya hidup hedonisme hanya menjelaskan 3,5% variasi pengelolaan keuangan. Ini menyiratkan bahwa faktor lain berperan lebih dominan dalam menentukan bagaimana mahasiswa mengelola keuangannya.
Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan PT. Midi Utama Indonesia Tbk Tahun 2020-2024 Adelia Novia Putri; Aydah Intana Nurulhudda; Siva Mutia Rhamadhan; Dede Puspa Pujia
Benefit: Journal of Bussiness, Economics, and Finance Vol. 4 No. 1 (2026): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v4i1.1573

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan ukuran perusahaan terhadap nilai perusahaan pada PT. Midi Utama Indonesia Tbk selama periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Profitabilitas diukur menggunakan Return on Assets (ROA), ukuran perusahaan diukur menggunakan logaritma natural total aset, sedangkan nilai perusahaan diukur menggunakan Price to Book Value (PBV). Metode analisis data yang digunakan adalah regresi linear berganda, dengan pengujian asumsi klasik, uji koefisien determinasi, uji t, dan uji F. Nilai koefisien determinasi (R²) sebesar 0,754, yang berarti bahwa profitabilitas dan ukuran perusahaan mampu menjelaskan 75,4% variasi nilai perusahaan, sedangkan sisanya dipengaruhi oleh variabel lain di luar model. Namun, hasil uji parsial (uji t) menunjukkan bahwa profitabilitas dan ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan, dan hasil uji simultan (uji F) juga menunjukkan bahwa kedua variabel tersebut tidak berpengaruh signifikan secara bersama-sama terhadap nilai perusahaan.
Dampak Return on Asset dan Return on Equity terhadap Enterprise Value pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Ai Naziah; Nayla Mei Linda; Nabila Salsabila; Sri Retno; Dede Puspa Pujia
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.11299

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Return on Asset (ROA) dan Return on Equity (ROE) terhadap Enterprise Value yang diproksikan menggunakan Price to Book Value (PBV) pada perusahaan yang tergabung dalam indeks LQ45 di Bursa Efek Indonesia periode 2019–2023. Penelitian dilatarbelakangi oleh adanya fluktuasi nilai perusahaan meskipun beberapa emiten menunjukkan kinerja profitabilitas yang baik. Metode penelitian yang digunakan adalah pendekatan kuantitatif deskriptif dengan memanfaatkan data sekunder berupa laporan keuangan tahunan perusahaan. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 18 perusahaan dengan total 90 data observasi. Analisis data dilakukan menggunakan regresi linear berganda yang didahului dengan uji asumsi klasik, meliputi uji normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Hasil penelitian menunjukkan bahwa secara parsial Return on Asset (ROA) tidak berpengaruh signifikan terhadap Enterprise Value dengan nilai signifikansi sebesar 0,281, sedangkan Return on Equity (ROE) juga tidak berpengaruh signifikan terhadap Enterprise Value dengan nilai signifikansi sebesar 0,485. Namun, secara simultan ROA dan ROE berpengaruh signifikan terhadap Enterprise Value dengan nilai signifikansi sebesar 0,004. Nilai koefisien determinasi (Adjusted R²) sebesar 0,125 menunjukkan bahwa kedua variabel independen mampu menjelaskan 12,5% variasi Enterprise Value, sedangkan sisanya sebesar 87,5% dipengaruhi oleh faktor lain di luar model penelitian. Hasil penelitian ini mengindikasikan bahwa profitabilitas secara individual belum mampu meningkatkan nilai perusahaan, tetapi secara bersama-sama tetap memiliki peran dalam membentuk persepsi investor terhadap perusahaan.
Co-Authors AA Sudharmawan, AA Achmad Mulyana Adelia Novia Putri Adinda, T Hanifah Aditya Adhi Flesia Agus Wahyudi Ahmad Rasyiddin Ai Naziah Alam, Ryan Saputra Amin, Malkat Andreani, Andreani Angraini, Selvi Anjaeny Ajeng Oktafarulina Aries, Ega Silvy Aydah Intana Nurulhudda Aziz Septiatin Baehaqi Brotosakti, Anton Cahayati, Wulan Cahyany, Shelistya Cecep Edi Hidayat Chairunnisa, Viona Kusuma Choirunnisa, Viona Kusuma Citra, Cindy Rowesha Dadang Abdullah Dani, Andini Rahma Dani, Andini Rahmah Dara Novita Fitrianingsih Devi Anggraeni Dewi Kartika Dhebora Aldha Hutama Elsa Novia Erni Yulianti Fadila, Salsya Bella Nur Fani, Ajeng Dwi Feri Yahyadi Fitriani, Pevi Fitrianingsih, Dara Novita Fitriyaningsih, Fatma Fredy Sanjaya Kusuma Fungsiawan Fungsiawan Fungsiawan, Fungsiawan Halimatus Sya Diah Harmiyanto Pratama Haryanto, Maharani Widie Anggraeni Hasan, Raden Hurian Kamela Hurian Kamela Hurian Kamela Hurian Kamela Indrawati, Siti Jempa Irwansyah, Novi Jatmika, Windy Jessica, Ditha Kamela, Hurian Kartika Andri, Hendri Khasanah, Auliya Afiliah Kholisah, Siti Nur Khomzah, Nurul Kiko Armenita Julito Kurniawan, M Rafli Kusumajati, Wisnu Kala Lisa Iskia Lolla, Rika Andria Maelani, Ida Mahendra, Dheni Muhammad Marliana, Mayada Maulana, Muhamad Rizki Maulana, Muhammad Rizki Miftahul Jannah Muhamad Aji Permana Putra Muhamad Azully Muliadi Murni Rahayu Mustika, Vika Nabila Azzahra Nabila Salsabila Nadia Pramesti Nayla Mei Linda Nazwa Nabila Putri Nisya Safitri Nurhaliza, Reza Nurintan, Nurintan Nurlaila, Chika Aprilia Nurmadhani Fitri Suyuthi Nurpadilah, Dedi Nurul Aulia Fitriani Oktavia, Elisa Pangestu, Hagi Pipih Juslisha Prabusakti, Rengga Pramesti, Nadia Pratama, Harmiyanto Purnawan, Lesna Putri Kurniawati Putri, Berlin Anggraeni Putri, Destiana Putri, Nazwa Nabila Ricco Kantona Setiawan Rika Agustin Rina Nurjanah Rizkiah Hastuti Rossa, Devina Ryan Saputra Alam Samuel Samuel Saprudin, Muhammad Sari, Annastasya Nurrahma Selfyani, Ulfidah Setiawan, Aries Shely Pebiyyanti Sherina Septiana Shevani Dwinov Shopie Febrianti Silpia Dwi Damayanti Siti Baitunnisa Siti Patimah Siva Mutia Rhamadan Siva Mutia Rhamadhan Sri Retno Suhartono Suhartono Suhartono Sumardi . Sumarsid Sumarsid Sumerhu , Herru Sundoro, Aries Susilowati Susilowati Susilowati Susilowati Susilowati Susilowati Susilowati Suswita, Choffifah Dhea Syalsabilla, Syalsabilla Syamsiar, Syamsiar Syifa Nur Febriandini Taufik Hidayat Teuf, Juregin Diansi Tikaromah, Oom Uzma, Melani Zahra Iffati Verra Verra Vieronicha Lyu Sipanghona Virza Hadrianti Widati, Sindik Widya Pratiwi Widya Widya, Widya Windi Windi, Windi Yahya, Adibah Yogi Permana Yuni Artika Manulu Yusiresita Pajaria Zahra, Sazkia Rahma Zega, Jelisman Jaya Zenzibar Zulfa, Nadia