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ANALISIS FAKTOR-FAKTOR PENGUNGKAPAN LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus pada Pemerintah Kabupaten dan Kota se-Jawa Barat) Ayu, Putri Puspita
EKSPANSI Vol 9, No 2 (2017)
Publisher : Politeknik Negeri Bandung

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

Abstract: This research was conducted to analyze the factors that influence the Local Government Financial Report, case study at the Government of Regency and City in West Java. This research uses analytical descriptive method. In collecting data conducted, the researchers conducted data collection through field research and library research. The author obtained research data from the Badan Pemeriksa Keuangan (BPK). BPK is a State institution in the Indonesian state administration system which has authority to examine the management, financial responsibility of the State and the Region. Factors disclosure of Local Government Financial Statements proxied by total realization of regional expenditure, total assets, level of dependence, and audit opinion. Where based on statistical results indicates that the total realization of regional expenditure has no influence on full disclosure of Local Government Financial Statements while Total assets, level of dependence, and audit opinion have a significant influence on full disclosure of local government financial statements.Keywords: Dependency Level, Audit Opinion, Disclosure of Government Financial Report

PENGARUH UKURAN DEWAN KOMISARIS, KOMITE AUDIT, DAN KAP TERHADAP FEE AUDIT EKSTERNAL Ayu, Putri Puspita; Septiani, Tika
Jurnal Akuntansi Vol 12 No 1 (2018): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

This research aims to know the influence of the Board of Commissioners, the audit committee and the size of KAP partially towards the external audit fee. Data processing analysis is done by testing the effect of the independent variables on the dependent variable. Based on the results of the study, indicate that there is the influence of the size of the board of commissioners, the size of the audit committee and the size of KAP towards the external audit fee on financial sector service companies listed on the Indonesia stock exchange (BEI) in 2014-2016.

PENGARUH UKURAN DEWAN KOMISARIS, KOMITE AUDIT, DAN KAP TERHADAP FEE AUDIT EKSTERNAL Ayu, Putri Puspita; Septiani, Tika
Jurnal Akuntansi Vol 12 No 1 (2018): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

This research aims to know the influence of the Board of Commissioners, the audit committee and the size of KAP partially towards the external audit fee. Data processing analysis is done by testing the effect of the independent variables on the dependent variable. Based on the results of the study, indicate that there is the influence of the size of the board of commissioners, the size of the audit committee and the size of KAP towards the external audit fee on financial sector service companies listed on the Indonesia stock exchange (BEI) in 2014-2016.

Determinasi Faktor Yang Memengaruhi Keputusan Manajemen Dalam Berinvestasi Nurdiana, Editya; Septiani, Tika; Ayu, Putri Puspita
Journal of Economic and Management (JECMA) Vol. 5 No. 2 (2023): Agustus
Publisher : Program Studi Manajemen Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jecma.v6i2.1288

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh Earning Per Share, Net Profit Margin dan Debt to Equity Ratio terhadap Harga Saham. Unit analisis yang diteliti yaitu perusahaan sub sektor Perdagangan Eceran yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Penentuan sampel menggunakan metode purpose sampling sehingga diperoleh sampel sebanyak 8 perusahaan dengan jangka waktu 6 tahun. Jenis penelitian yang digunakan yaitu asosiatif yang bertujuan untuk mengetahui hubungan antara dua variabel atau lebih yang bersifat sebab akibat. Data yang digunakan adalah laporan keuangan dan laporan tahunan (annual report), sumber data berasal dari www.idx.co.id teknik analisis data dengan menggunakan analisis regresi linear berganda dengan Harga Saham sebagai variabel dependent sedangkan Earning Per Share, Net Profit Margin dan Debt to Equity Ratio sebagai variabel independet. Pengolahan data ini menggunakan alat bantu IBM SPSS Versi 23. Metode penelitian yang digunakan yaitu statistik deskriptif, uji asumsi klasik, analisis regresi berganda, uji hoipotesis t dan uji hipotesis F. Hasil peneltian menunjukkan bahwa secara parsial Earning Per Share, Net Profit Margin berpengaruh terhadap Harga Saham sedangkan Debt to Equity Ratio tidak berpengaruh terhadap harga saham. Hasil penelitian menunjukkan bahwa secara simultan Earning Per Share, Net Profit Margin dan Debt to Equity Ratio berpengaruh terhadap Harga Saham.

Implementation of Green Accounting at PT Cirebon Electric Power Safira, Adinda; Oktaviani, Devira; Ayu, Putri Puspita
International Journal of Business, Economics, and Social Development Vol 5, No 4 (2024)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v5i4.651

The aim of this research was written by researchers to determine and analyze the implementation of Green Accounting at PT Cirebon Electric Power on the company's environmental performance and costs. This research was conducted because researchers wanted to analyze Green Accounting or environmental accounting at PT Cirebon Electric Power , whether the implementation of Green accounting was going well or not. Pollution that occurs due to the production process and waste produced by companies has caused the Indonesian government to plan to implement the Cirebon Steam Power Plant (PLTU) operational shutdown program sooner than initially planned. The method used in this research is a qualitative method with data collection techniques using interviews. The resource persons in this research were company employees from the environment division. The research results show that the implementation of Green Accounting at PT Cirebon Electric Power regarding environmental performance and costs has been implemented well. In implementing Green Accounting at PT Cirebon Electric Power, the performance rating obtained by the company is a green rating, which means that a company's environmental management performance assessment has achieved good environmental management performance. PT Cirebon Electric Power in implementing Green Accounting has 3 environmental costs , namely: prevention costs, planning costs and unexpected costs. These environmental costs do not have a direct impact on company profits, each year environmental costs are budgeted by each share holder for operational implementation and prevention of environmental impacts.

Transformasi Keuangan UKM: Pelatihan Penyusunan Laporan Berbasis Aplikasi Septiani, Tika; Ayu, Putri Puspita
JAMU : Jurnal Abdi Masyarakat UMUS Vol. 5 No. 01 (2024): Agustus
Publisher : LPPM Universitas Muhadi Setiabudi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46772/jamu.v5i01.1645

Usaha Mikro Kecil dan Menengah (UMKM) sering menghadapi kesulitan dalam menyusun laporan keuangan yang sesuai dengan standar, tidak mengetahui berapa besar keuntungan bersih yang diperoleh, serta kurang memahami dasar-dasar pencatatan keuangan dan penggunaan aplikasi keuangan berbasis komputer. Selain itu, mereka juga sering kesulitan dalam memperoleh pembiayaan dari lembaga keuangan. Tujuan dari program pengabdian masyarakat ini adalah untuk meningkatkan pemahaman mengenai dasar pencatatan keuangan serta kemampuan mengoperasikan aplikasi keuangan berbasis komputer melalui edukasi dan pelatihan. Program ini melibatkan pelaku UMKM CV MIMITAMI di Kelurahan Kecapi, Kota Cirebon, sebagai sasaran utama. Metode pelatihan yang digunakan adalah pembelajaran daring yang tidak melibatkan tatap muka langsung, serta pendampingan berupa analisis dan pemecahan masalah. Materi pembukuan keuangan disampaikan melalui ceramah, pelatihan, tanya jawab, demonstrasi, dan penyelesaian kasus secara daring. Materi disusun dengan cara yang sederhana dan menarik agar mudah dipahami oleh pelaku UMKM CV MIMITAMI. Proses pencatatan dimulai dengan memberikan contoh-contoh transaksi sederhana yang biasa dilakukan menggunakan aplikasi POS TOKO. Diharapkan, hasil dari pelatihan dan pendampingan ini akan membawa peningkatan pemahaman dalam pencatatan keuangan serta kemampuan mengoperasikan aplikasi keuangan berbasis komputer.

Determinants That Affect Going Concern Audit Opinion Andriyanto, Rio; Srianti, Amani; Ayu, Putri Puspita
International Journal of Business, Economics, and Social Development Vol 5, No 3 (2024)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v5i3.642

Companies listed on the Indonesia Stock Exchange (IDX) in the consumer goods industry will be the focus of this study, which aims to analyze the influence of going concern audit views on these companies using financial and non-financial factors. These factors include profitability, leverage, liquidity, firm size, and the previous year's audit opinion. Throughout the study period, secondary data was culled from the following sources: yearly financial statements and independent auditor reports of every firm listed on the IDX in the consumer products industrial category. The sample population consisted of 107 IDX-listed consumer products businesses from 2020 to 2022. Using a purposive sampling technique, 132 observations were collected over the course of three years from 44 qualifying enterprises in the consumer products industry. Utilising SPSS version 25, Logistic Regression Analysis was used as the data analysis approach.This research shows that profitability, leverage and going concern audit opinions in the previous year have a significant positive influence on going concern audit opinion making, then liquidity and company size have a significant negative influence on going concern audit opinion taking.

Menanamkan Gaya Hidup Sehat Sejak Dini: Pentingnya Pembelajaran Olahraga di Sekolah Dasar Ramadhani, Wulan; Muftiyuddin, Akhyar; Azqiya, Nida Nurul; Angelina, Niqa Fasya; Marcia, Siti Nurnazmi; Sholihah, Fida Safiya; Ayu, Putri Puspita; Oktaviani, Fera Nur; Mulyana, Agus
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.26968

Ketergantungan siswa sekolah dasar terhadap teknologi telah menyebabkan penurunan aktivitas fisik, yang berdampak pada meningkatnya risiko obesitas, gangguan keterampilan motorik, serta masalah kesehatan mental. Kondisi ini mendorong pentingnya peran Pendidikan Jasmani, Olahraga, dan Kesehatan (PJOK) dalam membentuk gaya hidup sehat sejak dini. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kepustakaan untuk mengkaji teori, strategi, dan kebijakan yang mendukung peran PJOK dalam membangun kebiasaan sehat di kalangan siswa. Hasil kajian menunjukkan bahwa program PJOK yang dirancang secara kreatif dan menyenangkan dapat meningkatkan kebugaran fisik, keterampilan motorik, dan perkembangan sosial-emosional siswa. Selain itu, guru memiliki peran sentral dalam merancang pembelajaran yang efektif meskipun menghadapi tantangan seperti keterbatasan waktu dan fasilitas. Temuan ini menegaskan bahwa intervensi melalui PJOK sangat penting sebagai upaya preventif dan edukatif dalam menciptakan generasi yang sehat dan aktif.

The Role of Financial Literacy, Ease, and Trust in the Intentions of Students in Cirebon in Using Digital Finance Agustiana, Eja; Suwanda, Aprizal; Ayu, Putri Puspita
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7474

This study examines whether financial literacy, perceived ease, and trust can influence the increase in students' intention to use digital financial services. This research uses a quantitative approach processed using SPSS, with a sampling method through the Google Form platform and shared via social media. The population targeted by this study was students of the Faculty of Economics and Business, Swadaya Gunung Jati University, Cirebon. The sampling technique used was purposive sampling with certain predetermined criteria, with a sample of 258 respondents. The results showed that financial literacy, ease, and trust have a significant influence on the intention to use digital financial services. In particular, financial literacy has a positive impact, indicating that better financial understanding correlates with a higher propensity to adopt digital financial services. Nonetheless, these findings also highlight the need for increased financial literacy education, especially among university students.

Consideration Through the Psychological, Social Environment, and Technology That the Younger Generation Accepts to Buy Now Pay Later Fatia, Ayunda Listy; Dahniar, Dahniar; Ayu, Putri Puspita
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7610

This study has examined the factors that affect the behavioral intentions of the younger generation in using Buy Now Pay Later (BNPL) services in Indonesia. Adopting the theoretical framework of 2 variable UTAUT performance expectations, and social influence, which has been expanded with Perceived Risk, and financial literacy on the behavioral intention of BNPL use. With a quantitative approach, primary data were collected from 247 respondents aged 18-41 years who were BNPL users, and analysis was conducted using the Partial Least Squares Structural Equation Model (PLS-SEM) method. In the results of this study, the three variables, namely financial literacy, performance expectations, and social influence, have a significant positive influence on behavioral intentions. Meanwhile, Perceived Risk showed a significant positive influence, which contradicted the initial hypothesis. In conclusion, this study shows that individuals with high levels of financial literacy are able to manage risk and remain motivated to use Pay Later. This research is expected to contribute to an academic and practical understanding of the dynamics of financial technology adoption among the young generation of Indonesia, in particular.

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