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ANALISIS PENGARUH PERGANTIAN MANAJEMEN, AUDIT DELAY DAN OPINI AUDITOR TERHADAP PERGANTIAN AUDITOR PADA PERUSAHAAN MANUFAKTUR DI BEI Rini, Puspa
Jurnal Bisnis, Logistik dan Supply Chain (BLOGCHAIN) Vol 1 No 2 (2021): Jurnal Bisnis, Logistik dan Supply Chain
Publisher : Program Studi Administrasi Bisnis, Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (565.042 KB) | DOI: 10.55122/blogchain.v1i2.333

Abstract

Penelitian ini punya tujuan untuk menganalisis faktor-faktor yang mempengaruhi perubahan auditor di Perusahaan manufaktur yang ada di daftar Bursa Efek No. 2015-2018. Faktor yang dipakai antara lain perubahan manajemen, audit delay, dan opini audit. Sampel dalam penelitian ini diambil memakai metode purposive sampling sehingga diperoleh 35 Perusahaan dari 163 sampel Perusahaan. Metode analisis data pada penelitian ini yaitu menggunakan analisis regresi logistik dengan menggunakan SPSS 26. Hasil dari penelitian menunjukkan kalau perubahan manajemen punya pengaruh negatif dan signifikan kepada perubahan auditor, audit delay punya pengaruh positif dan signifikan terhadap perubahan auditor, dan opini audit tidak punya pengaruh terhadap perubahan auditor di Perusahaan manufaktur yang ada di daftar BEI periode 2015-2018.
MITIGASI RESIKO USAHA PAKAIAN BEKAS Rini, Puspa; Siregar, B. Wisman S.; Yulianto, Kampono I.; Freddy, John
ABDI KAMI: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2022): (Oktober 2022)
Publisher : LPPM Institut Agama Islam (IAI) Ibrahimy Genteng Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69552/abdi_kami.v5i2.1857

Abstract

Business and selling are alternative solutions for alumni of the Tahfidz Islamic Boarding School, one of which is a recycled clothing fashion brand which can be done without a long process. In addition to the variations of the models that are very diverse and in accordance with the desires of young people's self-confidence, used clothes are relatively affordable. In fact, due to its "affordability", many teenagers are interested in not only using it as buyers but sellers. Problems then arise, including aspects of legality, halalness, hygiene, mitigating the risk of purchasing in a closed bale system. The purpose of this service is to provide counseling on mitigating the risks of trying used clothes if the scale of purchase (for resellers) is in the "wholesale/bal" system (closed packaging whose condition cannot be checked first). With this counseling, sellers can have comprehensive insight into risk mitigation: selling risk mitigation, mitigating the risk of justification for society, halal-haram, legal/illegal, to the most important being able to accurately calculate forecasts for wholesale purchases or the contents of 'bals' very tightly closed. This is a business mitigation, if the calculation is wrong, it will certainly have a fatal impact, namely no return of capital, aka loss. The solution delivery technique is counseling. Counseling is intended to broaden the horizons of students in anticipating all the risks of trying used clothes. The result of the service activity is that the high risk mitigation of used clothes is the amount of damaged goods which is very high risk according to the term buying cats in sacks. For students who are going to buy retail or items that are already on display, it is more recommended because they can be checked before buying. As for purchases by wholesale in closed bales, including subhat (very doubtful), this has invited a lot of debate, but the servant's recommendation is to buy by "head quantity", ie opening one bale with certainty of buying 10 to 25 units of goods.
EDUKASI PENGELOLAAN KEUANGAN TIM PKK DESA PUNGGUK LALANG Sinta, Dwi; Charolina, Ovita; Rini, Puspa; Febrianto, Sucipto
Jurnal Semarak Mengabdi Vol 3 No 2 (2024): Juli
Publisher : STIA Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56135/jsm.v3i2.176

Abstract

Desa merupakan ujung tombak pemerintah dalam melaksanakan kegiatan bernegara, desa dipimpin seorang kepala desa dalam megatur semua kegiatan yang ada didesa, didampingi oleh tim penggerak PKK yang merupakan perpanjang tangan pemerintah untuk memberikan fasilitas baik Kesehatan, sosial dan ekonomi dalam masyarakat. Pada kegiatan pengabdian ini difokuskan dalam mengedukasi pengelolaan keuangan dasar para penggerak Pemberdayaan Kesejaterahan Keluarga (PKK). Hasil dalam kegiatan ini adalah 89 % para peserta mengikuti kegiatan dengan baik dan memahami materi yang dipaparkan. Diharapkan kegiatan ini dilaksanakan secara berkesinambungan agar tingkat pemahaman pengelolaan keuangan pada masyarakat menjadi meluas, tidak hanya penggerak Pemberdayaan Kesejaterahan Keluarga namun pada Masyarakat yang memiliki kegiatan-kegiatan yang memerlukan pengelolaan keuangan dasar.
Determinan Keputusan Pembelian Ulang Berbasis Store Atmosphere, Kualitas Pelayanan Dan Promosi Di Richeese Factory Jatinangor Town Square (JATOS) Sumedang Jaka Sudewa; Tribowo Rachmat Fauzan; Afif Nur Rokhman; Puspa Rini; Ikhsan Amar Jusman
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): 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/costing.v7i4.10906

Abstract

This purpose of this study is to analyze more deeply the impact of store atmosphere, service quality and promotion on repurchase decisions at Richeese Factory Jatinangor Town Square (Jatos) Sumedang outlets. This research applied quantitative methods and with regression analysis using IBM SPSS version 22. The author uses primary data, which is data collected directly from respondents. The accidental sampling technique was used for sampling and obtained 90 respondents. This study uses several stages of testing, including validity test, reliability tests, classic assumption test, multiple linear regression analysis and also coefficient of determination test. The results of this study show that the store atmosphere (X1), service quality (X2) and promotion (X3) have a significant effect on repeat purchase decisions (Y).repurchase decisions are influenced by store atmosphere, service quality and promotion by 62.5% and the remaining 37.5% is influenced by other factors. This study can be a reference material for business people to design and establish effective and efficient marketing policies. The results of this study also contribute to the development of science and input of Richeese Factory Management to focus more on developing product targeting the millennial generation.
Financial Literacy Program for Housewives in Rubber Plantation Villages in Indonesia Furbani, Widiastuti; Rini, Puspa; Bachtiar, Alfan; Nilfatri, Nilfatri; Pitri, Alisyah
Unram Journal of Community Service Vol. 5 No. 3 (2024): September
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v5i3.709

Abstract

The Financial Literacy Program for Housewives in Rubber Plantation Village aims to improve understanding and skills in family financial management, especially among housewives vulnerable to income fluctuations. This activity was conducted online through the Zoom application and attended by 50 housewives. The methods include three-month interactive training, group discussions, and post-training mentoring. The results of the initial Survey showed that most participants did not have a monthly budget plan (80%), did not save regularly (70%), and did not understand the importance of debt management and insurance (85%). After the training, there was a significant increase in understanding and practice of financial management. As many as 65% of participants started preparing a monthly budget, 55% saved regularly, and 45% understood how to manage debt wisely. Although there are challenges in implementing financial literacy, especially related to income instability, this program has proven effective in increasing awareness and financial management skills. The final Survey also showed increased awareness of the importance of emergency funds and long-term financial plans, although the percentage is still relatively low. With this program, it is hoped that housewives in rubber plantation villages can be more independent and resilient and manage family finances better amid economic uncertainty
Pengenalan Integrasi Big Data Dalam Akuntansi Pemerintah Guna Peningkatan Akurasi Dan Kecepatan Pelaporan Keuangan Desa Febrianto, Sucipto; Sinta, Dwi; Rini, Puspa; Oktari, Vivi; Novianti, Maya; Sitorus, Lizvan; Oktarina, Tika; Susanto, Edy
Jurnal Gotong Royong Vol 1 No 2 (2024): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v1i2.7673

Abstract

Technology's quick development has affected many industries, forcing them to adopt new technologies in order to stay up to date and adapt to changes. One industry that benefits greatly from the integration of technology is the banking sector. Village As public bodies in charge of overseeing state finances and resources, governments must place a high priority on accountability and transparency to guarantee the effective and efficient use of public monies. Fast and precise financial reporting has become essential, and in order to remain relevant, accounting firms have had to embrace and incorporate technology. In accounting, technology is essential. Systems that are integrated with information technology can improve accuracy and lower human error. Database systems, often known as Big Data, are one technological advancement that has a big influence on accounting procedures. The general public and village officials participated in this community service project, which was carried out in Sentral Baru Village. Village authorities struggle to adequately convey their financial management initiatives, and the community views the village government as dishonest in its handling of local funds. Thus, the goal of integrating technology into governmental financial management is to promote transparency and mutual trust by giving village officials and the community information and insights. An interactive lecture technique was employed for this community service project. Village leaders and the community consequently developed an awareness of financial management and its procedures.
Analisis Faktor yang Mempengaruhi Keputusan Berbelanja Online Chandra, Dharnita; Rini, Puspa; Sattar; Suri, Dharlinda; Nilowardono, Sengguruh
Jurnal EMT KITA Vol 9 No 2 (2025): APRIL 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v9i2.3783

Abstract

The study aims to determine the influence of promotion and purchase interest on online shopping decisions for Cardinal Product Consumers. The sample in this study was 100 people, all of whom were taken from the residents of Tegal City. Data collection through questionnaires and data analysis using SPSS 25. Data analysis includes tests: Validity, Normality, Classical Assumptions, Multiple Linear Regression Analysis and Hypothesis. The results of the study indicate that promotion and purchase interest have a positive and significant effect on online shopping decisions for Cardinal Product Consumers. Based on the determination coefficient value (R2), it was obtained at 79 %, meaning that the online shopping decision variable for Cardinal Product consumers is influenced by promotion and purchase interest.
PERAN KEMAMPUAN PELATIHAN PASAR MODAL DALAM MENINGKATKAN MINAT INVESTASI Muhtar Sapiri; Dipa Teruna Awaludin; Andi Primafira Bumandava Eka; Kampono Imam Yulianto; Puspa Rini
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 7 No. 1 (2026): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v7i1.2050

Abstract

Perkembangan pesat digitalisasi dan kemudahan akses investasi melalui platform online menuntut individu tidak hanya memahami instrumen pasar modal tetapi juga memiliki kompetensi teknologi yang memadai. Namun, akses informasi yang tinggi tidak selalu mengarah pada peningkatan minat investasi tanpa pelatihan yang terstruktur dan praktis. Studi ini bertujuan untuk menganalisis pengaruh literasi pasar modal, literasi teknologi, dan motivasi investasi terhadap minat investasi di pasar modal, dengan peran moderasi dari kemampuan pelatihan pasar modal. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei di antara responden yang tertarik pada investasi pasar modal. Data dianalisis menggunakan Structural Equation Modeling (SEM) berdasarkan Partial Least Squares (PLS) untuk menguji hubungan langsung dan efek moderasi antar variabel. Hasil menunjukkan bahwa literasi pasar modal, literasi teknologi, dan motivasi investasi memiliki pengaruh positif dan signifikan terhadap minat investasi. Lebih lanjut, kemampuan pelatihan pasar modal dapat memperkuat pengaruh literasi pasar modal, literasi teknologi, dan motivasi investasi terhadap minat investasi. Temuan studi ini diharapkan dapat memberikan kontribusi teoretis terhadap pengembangan model perilaku investasi dan memberikan implikasi praktis bagi lembaga pendidikan, regulator, dan penyedia pelatihan dalam merancang program pendidikan pasar modal yang lebih efektif dan adaptif terhadap teknologi.
Edukasi Program Smart Saving untuk Meningkatkan Budaya Menabung di Kalangan Remaja Sylvia Kartika Dhamayanti; Yufrizal Yufrizal; Ali Akbar; Dipa Teruna Awaludin; Puspa Rini
JIPITI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2 (2026): Mei 2026 - JIPITI: Jurnal Pengabdian kepada Masyarakat
Publisher : PT. Technology Laboratories Indonesia (TechnoLabs)

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

Abstract

Rendahnya kesadaran finansial di kalangan remaja menjadi salah satu tantangan dalam pembentukan perilaku pengelolaan keuangan yang sehat. Perkembangan gaya hidup konsumtif yang dipengaruhi oleh kemudahan akses belanja digital dan media sosial turut mendorong menurunnya minat menabung pada kelompok usia remaja. Kondisi ini menunjukkan perlunya upaya edukatif yang mampu meningkatkan pemahaman serta membentuk kebiasaan menabung sejak dini. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan menumbuhkan budaya menabung di kalangan remaja melalui program Smart Saving. Metode pelaksanaan kegiatan dilakukan secara daring melalui platform konferensi video dengan pendekatan edukatif-partisipatif yang meliputi penyampaian materi, diskusi interaktif, simulasi pengelolaan keuangan sederhana, serta sesi tanya jawab. Sasaran kegiatan adalah remaja usia sekolah menengah yang memiliki keterbatasan pemahaman dalam pengelolaan keuangan pribadi. Evaluasi kegiatan dilakukan melalui pemberian pre-test dan post-test untuk mengukur peningkatan pemahaman peserta terkait konsep menabung, pengelolaan uang saku, dan perencanaan keuangan sederhana. Hasil yang diharapkan dari kegiatan ini adalah meningkatnya pengetahuan peserta mengenai pentingnya menabung, terbentuknya kesadaran dalam mengelola keuangan secara bijak, serta munculnya komitmen untuk menerapkan kebiasaan menabung secara konsisten dalam kehidupan sehari-hari. Program ini diharapkan dapat menjadi salah satu bentuk kontribusi nyata dalam meningkatkan literasi keuangan remaja melalui pemanfaatan teknologi digital sebagai media edukasi yang efektif.