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ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDIT DELAY PADA PERUSAHAAN PERBANKAN Selly Puspita Sari, 09.05.52.0196; Wardjono, Wardjono
Students Journal of Accounting and Banking Vol 2, No 1 (2013): VOL. 2 NO. 1 EDISI PERTAMA 2013
Publisher : Students Journal of Accounting and Banking

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

Abstract

This study aims to identify and analyzethe effect of the level of profitability, firm size, Non Performing Loan, Loan to Deposit Ratio, and the external auditors of the Audit Delay banking companies listed in Indonesia Stock Exchange.Its population is banking companies listed in Indonesia Stock Exchange in 2008-2011, the samples taken in this study were 27 companies, and the sampling technique used was purposive random sampling. The method of analysis used in this study is the Multiple Linear Regression Analysis. The analysis tool used was SPSS.The results of this study to test the F-test statistics showed that between independen variables jointly affect the Audit Delay. From the results of hypothesis testing showed that Non Performing Loan has a significant Positive effect, Loan to Deposit Ratio has a significant negative effect. while the firm size, variable profitability, and external auditors variables have a negative impact, but not significant.Keywords: Audit Delay, profitability, firm size, external auditors, Non Performing Loan, Loan to Deposit Ratio.
Pelatihan Penerapan Sistem Informasi Akuntansi Untuk Meningkatkan Motivasi Usaha pada UMKM Dimsum Seceng Pajaresuk, Pringsewu, Lampung Riska Agi Sawitri; Eka Nurzanah; Selly Puspita Sari; Cintya Sukma Widita; Annida Dahrul; Rully Afrita Harlianty; Hamid Mukhlis; Yenny Marthalena; Vivi Imelda
Indonesia Berdaya Vol 4, No 1 (2023)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2023442

Abstract

The purpose of this training activity is to provide an understanding of accounting information systems so that owners and employees can make good records and bookkeeping and also increase the motivation of owners and employees to run their businesses better and more advanced. The results of this activity can be described in the following indicators: (1) Participants gain basic knowledge regarding preparing simple financial reports for UMKM. (2) Participants gain knowledge regarding the application of accounting information systems to develop UMKM. (3) Participants understand the basic knowledge of accounting software for better financial records. (4) Participants show curiosity by displaying their interest and enthusiasm for the use of accounting software for better recording of financial reports. (5) Participants get the motivation to develop UMKM Abstrak: Tujuan kegiatan pelatihan ini adalah untuk memberikan pemahaman mengenai sistem informasi akuntansi agar pemilik dan karyawan dapat membuat pencatatan dan pembukuan yang baik dan dapat meningkatkan motivasi pemilik serta karyawan untuk menjalanakan usahanya lebih baik dan lebih maju. Hasil dari kegiatan ini dapat diuraikan dalam indikator sebagai berikut: (1) Peserta mendapatkan ilmu dan pengetahuan dasar mengenai penyusunan laporan keuangan sederhana pada UMKM. (2) Peserta mendapatkan ilmu dan pengetahuan mengenai penerapan sistem informasi akuntansi bagi perkembangan UMKM. (3) Peserta memahami dan memiliki pengetahuan dasar mengenai contoh software akuntansi untuk pencatatan keuangan yang lebih baik. (4) Ketertarikan dan rasa antusias peserta akan keingintahuan mengenai penggunaan software akuntansi untuk pencatatan laporan keuangan yang lebih baik. (5) Peserta mendapatkan motivasi untuk memajukan UMKM
Peran Augmented Reality dan Mobile Marketing dalam Meningkatkan Promosi Bisnis Selly Puspita Sari; Cintya Sukma Widita; Bayu Sekar Larasati; Ulfa Isni Kurnia; Alfina Alfina
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 4 (2023): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v3i4.1725

Abstract

Purpose: This community service activity aims at preparing students to utilize technological developments that are used to improve business promotion at SMK Ma Arif Banyumas through the role of augmented reality and mobile marketing. Research Methodology: This mentoring process is carried out by socializing the use of digital technology as a medium for business promotion. The target of this community service is 12th-grade students of SMK Ma Arif Banyumas, with specifications majoring in Office Management and Business Services. Results: The result of this community service is to educate and provide solutions for students in developing businesses through a technology-based promotional medium, which in this case is through the role of augmented reality and mobile marketing. Conclusions: Augmented reality provides users with an overview of the merging of the real world and the virtual world. Meanwhile, mobile marketing focuses on what media and content you need to design to promote and become a medium of communication to consumers. Limitations: This research is still in the socialization stage, so it is necessary to have an implementation process from the results of the first stage of socialization. Contribution: This research contributes to SMK Ma Arif Banyumas in utilizing technological developments that are used to enhance business promotion through the role of augmented reality and mobile marketing.
Pengaruh Non Perfoming Loan (NPL) Dan Loan To Deposit Ratio (LDR) Terhadap Profitabilitas Pada Bank Konvensional Di Indonesia Pramesti Setianingrum; Selly Puspitasari
Journal on Education Vol 6 No 1 (2023): Journal On Education: Volume 6 Nomor 1 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i1.4236

Abstract

This research is motivated by conventional commercial bank financial ratios that are used to measure bank financial performance and profitability at conventional commercial banks themselves. This study uses a quantitative approach using panel data analysis which aims to determine the effect of Net Performing Loans (NPL) and Loan To Deposit Ratio (LDR) on Return On Assets (ROA). The data source used is secondary data. The data collection method is done by means of documentation and content analysis. The results of this study indicate that the Net Performing Loan (NPL) ratio has a negative effect on Return On Assets (ROA) at conventional commercial banks for the period 2017 Quarter I to 2021 Quarter IV, the Loan To Deposit Ratio (LDR) ratio has a positive effect on Return On Assets (ROA) ) in conventional commercial banks for the period 2017 Quarter I to 2021 Quarter IV.
MANAJEMEN PENGELOLAAN KEUANGAN KELUARGA BAGI IBU HAMIL Puspita Sari, Selly; Intansari, Fixi; Sekar Larasati, Bayu; Mulyono, Andi; Ratnasari, Ratnasari; Sutinah, Sutinah; Fitria Inayah, Rhala
Jurnal Pengabdian Kepada Masyarakat Ungu( ABDI KE UNGU) Vol. 5 No. 3 (2023): Jurnal Pengabdian Kepada Masyarakat Ungu ( ABDI KE UNGU)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Aisyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30604/abdi.v5i3.1460

Abstract

The aim of this community service activity is to increase mothers' knowledge and understanding in managing finances in order to improve children's health and nutritional status, so that mothers can provide good and appropriate care for the child's growth and development process. This socialization was carried out on September 15 2023 at the village hall in Pekon Blitarejo, Gading Rejo District, Pringsewu Regency, Lampung Province. In general, the steps for Community Service activities can be divided into three stages, namely needs analysis, activity implementation, and evaluation. The results of this community service activity are that mothers can understand the importance of financial planning for the family. It is important to manage family finances, especially for pregnant women, so that nutritional needs are met in order to prevent stunting for pregnant women and babies born. Several ways that can be used to manage finances for the needs of pregnant women include detailing every need for food and drinks that are nutritious but affordable with the money they have. By providing nutritious food and drinks for pregnant women, it is hoped that the growth of the fetus in the womb will also provide adequate nutritional intake, thereby preventing stunting. Keywords: Financial Management, Pregnant Women, Stunting.
PENERAPAN MEDIA PEMBELAJARAN BERBASIS MOBILE LEARNING DI SMP NEGERI 4 ABUNG BARAT Kurnia, Ulfa Isni; Lathifah, Afra; Rizki, Fahlul; Larasati, Bayu Sekar; Sari, Selly Puspita
Jurnal Pengabdian Kepada Masyarakat Ungu( ABDI KE UNGU) Vol. 6 No. 1 (2024): Jurnal Pengabdian Kepada Masyarakat Ungu ( ABDI KE UNGU)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Aisyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30604/abdi.v6i1.1564

Abstract

The use of mobile learning-based learning media technology in junior high schools (SMP) has become a major highlight in the modern education era. However, there are still many members of society who experience limited access to digital education. In an effort to increase the level of digital literacy among the community, we have initiated a community service activity by utilizing mobile learning-based learning media technology. We use learning media that can be accessed via mobile devices commonly used by the public, such as smartphones. This activity has great potential to provide a significant positive impact, namely increasing students' abilities. The use of mobile learning-based learning media technology can expand the range of access to learning materials, increase the level of student involvement, and facilitate the learning process. The implications arising from this activity highlight the importance of integrating technology in the world of education to create a learning experience that is more dynamic and in line with the needs of the times. For educators, implementing mobile learning-based learning media technology requires a deep understanding of the potential and challenges involved, as well as a commitment to continuing to develop skills and knowledge in utilizing technology in an educational context.
Analisis Corporate Social Responsibility dan Kualitas Pelayanan terhadap Loyalitas Nasabah di Bank Syariah Indonesia Uswatun Mar’atu Soleha; Selly Puspita Sari
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 2 No. 2 (2023): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 2 Nomor 2 Oktober-Dese
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v2i2.211

Abstract

This study aims to test and analyze the effect of corporate social responsibility and service quality on customer loyalty. This research sample was obtained from Bank Syariah Indonesia savings customers. Based on the data obtained, there are 18.4 million BSI savings customers. This research uses Quantitative methods and the sampling technique used in this study is the Purpossive Sampling technique, which is a sampling technique of data sources with certain considerations. Data collection was carried out using primary and secondary data techniques, primary data in the form of questionnaires distributed to 100 respondents and secondary data in the form of BSI CSR Financial Statements, books, journals, and theses. The data analysis technique used is multiple linear regression analysis using SPSS program version 26.0. The results of the t-test calculation on the variable X1 Corporate Social Responsibility (CSR) with a calculated t value of 3.372 > t table 1.984, meaning that Corporate Social Responsibility affects Customer Loyalty. Variable X2 Service Quality with a calculated t value of 4,432 > t table 1,984, meaning that Service Quality affects Customer Loyalty.
THE RELATIONSHIP BETWEEN INCOME AND FAMILY SUPPORT TOWARD THE INCIDENCE OF STUNTING IN TODDLERS: THE RELATIONSHIP BETWEEN INCOME AND FAMILY SUPPORT TOWARD THE INCIDENCE OF STUNTING IN TODDLERS Sunarmi, Sunarmi; Agustina, Fitria Fertha; Fuadi, Fauzan; Mulyono, Andi; Sari, Selly Puspita
PENANOMICS: International Journal of Economics Vol. 3 No. 2 (2024): Agustus
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56107/penanomics.v3i2.191

Abstract

Stunting is a major public health issue affecting child development, particularly in developing countries like Indonesia. This study aims to examine the relationship between parental income, family support, and the incidence of stunting in toddlers in Tempel Rejo Village, Kedondong Sub-district, Pesawaran Regency, Lampung Province. The study used an observational analytic design with a cross-sectional approach, involving 50 respondents selected through purposive sampling. Data were collected through self-administered questionnaires and analyzed using univariate, bivariate (Chi-square test), and multivariate (logistic regression) methods. The results revealed a significant relationship between income level and stunting (P = 0.005), with low-income families having a 6.926 times higher risk of stunting. Additionally, family support showed a significant association with stunting (P = 0.028), with families lacking support being 8.936 times more at risk. The Nagelkerke R Square value of 0.347 indicates that income and family support account for 34.7% of stunting cases, with family support being a stronger risk factor than income. These findings highlight the critical role of both financial stability and strong family support in preventing stunting and underscore the importance of education and intervention programs to empower families in addressing this issue.
The Role of CEO Characteristics in Enhancing Carbon Emission Disclosure: Evidence from Indonesia Fuadi, Fauzan; Rubihani, Dian; Puspitasari, Selly; Sinatria, Naufal; Pasangka, Praja Habib
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5606

Abstract

This study aims to investigate the influence of CEO characteristics, namely gender, age, and education level, on the disclosure of carbon emissions in manufacturing companies listed on the Indonesia Stock Exchange. Data analysis was conducted through three main stages: classical assumption testing, descriptive statistics, and application of multiple linear regression. This data testing utilized the STATA 14.0 statistical tool to evaluate the influence of CEO characteristics on carbon emissions disclosure. This study's results show that female CEOs, older CEO age, and higher CEO education levels significantly increase corporate carbon emissions disclosure. Female CEOs tend to be more concerned about environmental welfare, while older and highly educated CEOs are more understanding and committed to transparency and corporate social responsibility. This study provides practical implications for companies considering executive characteristics to improve their social performance. In addition, the results also emphasize the importance of gender diversity and investment in education to improve carbon emissions disclosure practices.
Pengaruh NPF, BOPO, DPK terhadap Profitabilitas pada Perbankan Syariah Indonesia Tahun 2019-2022 Alia Damaiyanti; Selly Puspitasari; Fauzan Fuadi
Journal on Education Vol 7 No 1 (2024): Journal on Education: Volume 7 Nomor 1 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v7i1.7193

Abstract

This research objective was to test and analyze the influence of Non-Performing Financing (NPF), Operating Expense Operating Income (BOPO), and Third Party Funds (DPK) on profitability in sharia banking in 2019-2022. The method used is quantitative research and the sampling technique used in this research is purposive sampling, where the population in this study consists of 64 banking data. Based on the sample criteria, the total research sample was 48 banking data. The data type in this research is secondary data which was tested using SPSS version 25 with multiple linear regression analysis techniques. The research results show that NPF (X1) has no partial effect on profitability, BOPO (X2) has partial effect on profitability, DPK (X3) has a partial effect on profitability. It showed that NPF, BOPO , DPK have an effect on profitability simultaneously.