Article Per Year (5 Year)
p-Index From 2021 - 2026
1.642
P-Index
This Author published in this journals
All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Journal of Economic, Bussines and Accounting (COSTING) JES (Jurnal Ekonomi STIEP) Jurnal Multidisiplin West Science Jurnal Akuntansi dan Keuangan West Science West Science Accounting and Finance Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Nindy Puspitasari
Institut Bisnis Dan Ekonomi Indonesia
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
ANALISIS PENGENDALIAN INTERN ATAS PENJUALAN AIR, DAN PIUTANG DAGANG PADA PDAM TIRTA KHATULISTIWA KOTA PONTIANAK B1031131101, Nindy Puspitasari
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE) Vol 6, No 2 (2017): Jurnal Mahasiswa Akuntansi
Publisher : Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)

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

Abstract

Municipal Water Company Thirta Khatulistiwa Pontianak is the only Drinking Water Company in Pontianak City owned by the government of Pontianak City, where within the Municipal Water Company of Pontianak City. Sales is one of the efforts to achieve company goals, which become an indication of the problem in this research is Internal control system should be set in all aspects, both in terms of management and systems and procedures because the internal control system serves as a grip in achieving company goals, as a tool to maintain Company property, check employees' accuracy, improve efficiency and encourage compliance with management policies. The results showed that the internal control of sales systems and accounts receivable system is good enough. This is because the company has applied the principles of adequate internal control such as the strict separation of duties and the use of appropriate forms of company rules.Keywords : Internal Control of Water Sales and Accounts Receivable.
PENGARUH FINANCIAL DISTRESS TERHADAP AUDIT DELAY DIMODERASI OLEH UKURAN PERUSAHAAN (Studi Empiris pada Perusahaan LQ45 yang terdaftar diBEI Tahun 2015-2017) Nindy Puspitasari
Jurnal Ekonomi STIEP Vol. 7 No. 1 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v7i1.74

Abstract

This research to examine and alayze the influence of Financial Distress on Audit Delay and to determine whether the firms size in the moderating influence of the Financial Distress to Audit Delay in LQ 45 index on the Indonesia Stock Exchange during the period 2014-2017, sample are taken as much as 44. This type of research uses a quantitative approach, The population in this study are industrial and basic chemical manufacturing companies, various industrial sectors and industrial goods sectors and consumption that has been registered in LQ45. The sampling method used in this study was purposive sampling. Statistical testing is using SPSS 25 software Moderating Regression Analysis. Financial Distress has a positive significance effect on audit delay. Company size does not moderate the effect of financial distress on aduit delay.
PENGARUH UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE DENGAN MANAJEMAN LABA SEBAGAI MODERASI (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Pada Bei Tahun 2017-2019) Nindy Puspitasari; Zulka Sapta Dilla
Jurnal Ekonomi STIEP Vol. 7 No. 2 (2022): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v7i2.99

Abstract

This research to examine and alayze the influence of Financial Distress on Audit Delay and to determine whether the firms size in the moderating influence of the Financial Distress to Audit Delay in LQ 45 index on the Indonesia Stock Exchange during the period 2014-2017, sample are taken as much as 44. This type of research uses a quantitative approach, The population in this study are industrial and basic chemical manufacturing companies, various industrial sectors and industrial goods sectors and consumption that has been registered in LQ45. The sampling method used in this study was purposive sampling. Statistical testing is using SPSS 25 software Moderating Regression Analysis. Financial Distress has a positive significance effect on audit delay. Company size does not moderate the effect of financial distress on audit delay.
ANALISIS BUMD (PDAM TIRTA KHATULISTIWA DAN BPR KHATULISTIWA) TERHADAP PAD KOTA PONTIANAK TAHUN 2016-2019 Zulka Sapta Dilla; Nindy Puspitasari
Jurnal Ekonomi STIEP Vol. 8 No. 1 (2023): JES (Jurnal Ekonomi STIEP)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi (STIE) Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v8i1.140

Abstract

ABSTRACT "Analysis of Regional Owned Enterprises (BUMD) on Regional Original Income (PAD) for Pontianak City" is a source of funding for the development and maintenance of the Pontianak City area. As for the Regional Owned Enterprises in Pontianak City, which we have seen, there are only 2 BUMDs, namely PDAM Tirta Khatulistiwa and BPR Equator Pontianak. The author's research objective is to find out the contribution of BUMD profits to local revenue in Pontianak City in 2016-2019. The research method uses descriptive quantitative research which is analytical and calculating with data sources obtained from the BKD of Pontianak City and the Secretariat of the Mayor of Pontianak City. Based on the results of the study, it can be concluded that Contribution and Regional Original Income, namely the Profit Contribution of SOEs, especially to PDAM Tirta Khatulistiwa, is 2.53% of the total PAD, while at BPR Khatulistiwa Pontianak it is 0.19% of the Regional Original Revenue of Pontianak City, which is very small when compared to the other. So that efforts and innovations are needed to increase the revenue and contribution of BUMD, especially PDAM Tirta Khatulistiwa and BPR Khatulistiwa Pontianak to PAD Pontianak City.
Pemanfaatan Teknologi Generative Design dalam Desain Produk: Analisis Implementasi, Dampak Kreatifitas, dan Efisiensi Proses dalam Konteks Industri Manufaktur Modern Rully Fildansyah; Nindy Puspitasari; Chevy Herli Sumerli A.
Jurnal Multidisiplin West Science Vol 2 No 09 (2023): Jurnal Multidisiplin West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jmws.v2i09.630

Abstract

Penelitian ini mempelajari pemanfaatan teknologi desain generatif dalam konteks desain produk dalam industri manufaktur modern di Jakarta. Dengan menggunakan pendekatan metode campuran yang mencakup survei, wawancara, dan studi kasus, penelitian ini menyelidiki sejauh mana adopsi desain generatif, dampaknya terhadap kreativitas, dan pengaruhnya terhadap efisiensi proses. Temuan menunjukkan tingkat adopsi yang cukup tinggi, dengan 68% perusahaan yang disurvei di Jakarta telah menerapkan desain generatif. Manfaat yang dirasakan meliputi peningkatan kreativitas, peningkatan efisiensi proses, optimalisasi desain, dan keuntungan keberlanjutan. Tantangan yang dihadapi meliputi kebutuhan akan keahlian khusus dan masalah transparansi algoritma. Data kualitatif menggarisbawahi peran desain generatif dalam mendorong kreativitas dan merampingkan proses. Temuan ini memberikan wawasan yang berharga bagi para produsen, desainer, dan pembuat kebijakan yang ingin memanfaatkan potensi transformatif dari desain generatif dalam lanskap industri Jakarta yang dinamis.
Transformasi Praktik Akuntansi Melalui Teknologi: Peran Kecerdasan Buatan, Analisis Data, dan Blockchain dalam Otomatisasi Proses Akuntansi Trinandari Prasetya Nugrahanti; Nindy Puspitasari; IGP Ratih Andaningsih; Qubaila Fazrin Ega Soraya
Jurnal Akuntansi Dan Keuangan West Science Vol 2 No 03 (2023): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v2i03.644

Abstract

Lanskap bisnis global yang dinamis menuntut adaptasi berkelanjutan terhadap kemajuan teknologi. Dalam konteks ini, perusahaan multinasional di Jakarta, Indonesia, berada di garis depan dalam mengubah praktik akuntansi melalui adopsi teknologi mutakhir, termasuk Kecerdasan Buatan (Artificial Intelligence/AI), Analisis Data, dan Blockchain. Penelitian ini menyelidiki sejauh mana adopsi teknologi, manfaat dan tantangan yang terkait, serta implikasinya terhadap proses akuntansi dalam konteks perusahaan multinasional di Jakarta. Melalui pendekatan metode campuran yang mencakup survei dan wawancara, penelitian ini mengungkapkan tingkat adopsi teknologi yang tinggi yang didorong oleh motivasi seperti mendapatkan keunggulan kompetitif, meningkatkan efisiensi, dan memastikan kepatuhan terhadap peraturan. Meskipun adopsi teknologi menawarkan manfaat penting, termasuk peningkatan efisiensi dan akurasi, adopsi teknologi juga menghadirkan tantangan terkait privasi data, kompleksitas integrasi, dan manajemen perubahan. Budaya organisasi dan perbedaan spesifik industri memainkan peran penting dalam membentuk strategi adopsi teknologi. Studi ini memberikan rekomendasi untuk perusahaan-perusahaan di Jakarta, menekankan pentingnya keamanan data, manajemen perubahan, dan pengembangan keterampilan. Selain itu, penelitian ini juga menyarankan penelitian di masa depan untuk mengeksplorasi dampak jangka panjang dari adopsi teknologi dan teknologi baru dalam praktik akuntansi. Penelitian ini berkontribusi pada wacana yang berkembang tentang transformasi berbasis teknologi dalam akuntansi dan menawarkan wawasan yang dapat ditindaklanjuti untuk perusahaan multinasional yang beroperasi di lingkungan bisnis yang dinamis.
Development of Accounting Concepts to Overcome the Economic Crisis: A Case Study of the Indonesian Tourism Industry During the COVID-19 Pandemic Loso Judijanto; Nindy Puspitasari; Dyah Ayu Suryaningrum
West Science Accounting and Finance Vol. 2 No. 01 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i01.714

Abstract

The global economy is facing previously unheard-of difficulties as a result of the COVID-19 epidemic, with the tourism sector being particularly hard hit. This qualitative study looks into how the pandemic's effects on the country's tourism industry have caused adaptive adjustments in accounting procedures. The study examines four major themes: the immediate economic impact on the sector, adaptive modifications in accounting methods, implementation obstacles, and the efficacy of these adaptive concepts. Thematic analysis and NVivo are utilized to gather in-depth interviews with fifteen stakeholders. The results show a landscape of financial transformation characterized by agile budgeting, scenario-based modeling, real-time reporting, and technological integration. Notwithstanding the achievements, problems including resource limitations and change aversion are noted. The research offers significant perspectives for companies, decision-makers, and scholars that aim to comprehend and manage difficulties in the travel and tourism sector.
Percobaan Eksperimen Kelompok untuk Memahami Perubahan Wujud Zat pada Siswa Kelas III SDK Bengga : Pengabdian Joice Soraya; Riris Lawitta; Audisty Prana Hardayu; Sriwanti Belani; Nindy Puspitasari
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 Tahun 2026
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.7222

Abstract

Sektor pariwisata berbasis komunitas di berbagai wilayah kepulauan Indonesia, seperti Jawa, Sumatera, Kalimantan, dan Sulawesi, memiliki potensi yang sangat besar, namun seringkali terhambat oleh jangkauan pemasaran yang terbatas dan penggunaan teknologi digital yang kurang optimal. Kegiatan pengabdian masyarakat (PkM) ini bertujuan untuk meningkatkan kapasitas pengelola destinasi wisata dalam memanfaatkan media sosial dan menghasilkan konten kreatif sebagai alat branding pariwisata yang efektif di empat wilayah strategis tersebut. Kegiatan ini dilaksanakan melalui metode bimbingan teknis (bimtek), termasuk pelatihan literasi digital, lokakarya pembuatan konten visual dan audiovisual, serta bantuan langsung dengan strategi optimasi platform Instagram dan TikTok. Target audiens untuk kegiatan ini adalah kelompok penyadar pariwisata (Pokdarwis) dan usaha mikro di sekitar destinasi wisata lokal. Hasil kegiatan menunjukkan peningkatan yang signifikan dalam pemahaman mitra tentang estetika media sosial (feed dan reels), teknik fotografi yang menarik, dan pengembangan kalender konten. Lebih lanjut, kegiatan ini berhasil menghasilkan sejumlah konten kreatif yang langsung diunggah, sehingga meningkatkan interaksi audiens (tingkat keterlibatan) di media sosial pariwisata di setiap wilayah.
BREAKING DIGITAL BARRIERS: THE ROLE OF FINANCIAL LITERACY IN ACCELERATING INCLUSIVE FINANCING FOR SMEs Nindy Puspitasari; Nurul Septya Magisa; Nur Hidayat
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): 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/vk55qd41

Abstract

This study aims to analyze the influence of financial literacy on digital adoption by examining the mediating roles of perceived digital barriers and business characteristics in Small and Medium Enterprises (SMEs). Data were collected through a survey using structured questionnaires and analyzed using Structural Equation Modeling (SEM) with WarpPLS 8.0. The findings reveal that financial literacy has a positive and significant effect on perceived digital barriers, business characteristics, and digital adoption. Furthermore, perceived digital barriers and business characteristics significantly influence digital adoption. The R-square value of 0.672 indicates that financial literacy, perceived digital barriers, and business characteristics collectively explain 67.2% of the variance in digital adoption. These results highlight that financial literacy not only strengthens business management practices but also fosters critical awareness of technological barriers, thereby enabling SMEs to be better prepared to embrace digital adoption and access inclusive financial services.
THE IMPACT OF REAL-TIME LIVE STREAMING INTERACTIVITY ON CONSUMER ENGAGEMENT AND IMPULSIVE BUYING Septya Nurul Magisa; Nindy Puspitasari; Nur Hidayat
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): 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: 10.31539/58kqmx30

Abstract

The expansion of live streaming commerce has transformed customer shopping behaviors by amalgamating entertainment, engagement, and immediate purchasing into a cohesive experience.  This research examines the impact of real-time live streaming interactivity on consumer engagement and impulsive purchasing via the lens of the Stimulus-Organism-Response theory.  Data were gathered via a survey of Generation Z consumers engaged in live streaming shopping and analyzed using WarpPLS with structural equation modeling.  The results indicate that interactivity markedly improves consumer involvement, hence reinforcing impulsive purchasing behavior.  Furthermore, interaction directly impacts impulsive purchasing, affirming that prompt communication and interactive elements enhance both engagement and spontaneous buying decisions.  Engagement serves as a vital intermediary, converting interactive stimuli into consumer reactions.  This study enhances the theoretical application of the S-O-R model in digital commerce and offers practical advice for e-commerce platforms and streamers to develop balanced interactive methods that optimize engagement while reducing post-purchase unhappiness.
Co-Authors Audisty Prana Hardayu Chevy Herli Sumerli Dyah Ayu Suryaningrum IGP Ratih Andaningsih Joice Soraya Loso Judijanto Nur Hidayat Nur Hidayat Nurul Septya Magisa Qubaila Fazrin Ega Soraya Riris Lawitta Rully Fildansyah Septya Nurul Magisa Sriwanti Belani Trinandari Prasetya Nugrahanti Zulka Sapta Dilla