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All Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) JURNAL LENTERA AKUNTANSI Jurnal Abdimas Sosek (Jurnal Pengabdian dan Pembardayaan Masyarakat)
Luh Putu Puji Trisnawati
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice

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KUNJUNGAN EDUKATIF MAHASISWA PROGRAM STUDI MANAJEMEN RITEL KE MAS MIRACLE FARM TAPOS, DEPOK Harlis Setiyowati; Luh Putu Puji Trisnawati; Muhammad Alfathan Harriz; Nurhaliza vania Akbariani
Jurnal Abdimas Sosek (Jurnal Pengabdian dan Pemberdayaan Masyarakat Sosial Ekonomi) Vol. 4 No. 2 (2024)
Publisher : Departemen Pengabdian Masyarakat Perkumpulan Dosen Manajemen Indonesia (PDMI)

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

Abstract

Kunjungan edukatif mahasiswa Program Studi Manajemen Ritel ke Mas Miracle Farm Tapos, Depok, merupakan inisiatif dalam rangka pengabdian masyarakat yang bertujuan untuk memahami praktik pertanian organik dan manajemen ritel yang berkelanjutan. Studi dilakukan melalui observasi langsung, wawancara dengan pengelola farm dan pekerja, survei terhadap masyarakat dan pengunjung, Hasil kunjungan mengungkapkan bahwa Mas Miracle Farm menerapkan praktik pertanian organik dengan fokus pada penggunaan pupuk kompos, tanpa pestisida dan pupuk kimia, serta manajemen air yang efisien. Farm juga aktif dalam pemberdayaan masyarakat melalui pelatihan pertanian organik dan penciptaan lapangan kerja lokal. Strategi pemasaran farm melibatkan penjualan langsung ke konsumen dan kemitraan dengan toko ritel, didukung oleh upaya membangun kesadaran akan manfaat produk organik melalui media sosial dan platform digital. Mahasiswa mendapatkan pemahaman mendalam tentang pentingnya praktik pertanian berkelanjutan dan manajemen ritel yang efektif. Implikasi praktis bahwa mahasiswa memiliki alternatif bisnis dengan mengaplikasikan pengetahuan yang diperoleh dalam pengembangan karir mereka di sektor pertanian dan ritel, serta memberikan kontribusi positif dalam mendorong praktik bisnis yang berkelanjutan.
Pengaruh Green Accounting, Material Flow Cost Accounting, dan Environmental Performance terhadap Sustainable Development Irene Kurnianingtyas; Luh Putu Puji Trisnawati
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10667

Abstract

This study aims to analyze the impact of green accounting, material flow cost accounting (production cost, area size, production output), and environmental performance on sustainable development. The population of this study includes energy sector companies in the subsectors of oil, gas, coal, and palm oil listed on the Indonesia Stock Exchange (IDX) during 2020-2022. Data were collected secondary through purposive sampling, resulting in 23 companies with 69 observations, based on certain criteria. The analysis methods include descriptive statistics, classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity), multiple regression, coefficient of determination, and hypothesis tests t and F using Eviews. The results show that green accounting, production costs, and production output have an impact on sustainable development, while area size and environmental performance do not have an impact. This study is limited by the availability of data and the number of sample companies, as well as the subjective measurement of green accounting. It is recommended to expand the sample, use more objective measurements, and add variables such as green intellectual capital, environmental cost, and internal corporate governance strength for future research.
FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA BANK KONVENSIONAL Verene Barbie; Luh Putu Puji Trisnawati
JURNAL LENTERA AKUNTANSI Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i2.1251

Abstract

Companies with strong financial conditions tend to complete their financial statement audits more quickly to enhance investor confidence. Investors need timely financial statements to assess business activities, performance, and profit potential over multiple periods. When there is a delay in publishing financial statements, it may hinder investors' decision-making and affect their perception of the company's financial condition. In conducting business activities, every company requires banking institutions. Banks have an important role in the economy  and  society,  especially  as  a  driver  of  fund  flows  and  supporting  economic activities. Banks are the link between those who have more funds (such as savers) and those who need funds (such as entrepreneurs or individuals who need loans).  Using a quantitative research method, this study aims to analyze the impact of profitability, solvency, liquidity, and company size on audit delay in banks with core capital (KBMI) levels 3 and 4, as listed on the Financial Services Authority (OJK) website for the period 2017-2022. The quantitative method involves using secondary data, specifically financial statements, as the research data source. The sample was selected through non-probability sampling and purposive sampling techniques, resulting in 14 companies with a total of 84 data points. This study employs multiple linear regression analysis. Based on partial test results (t-test), it shows that solvency and liquidity do not affect audit delay, with significance values of 0.423 and 0.056, respectively, both of which are greater than 0.05. On the other hand, profitability and company size significantly influence audit delay, with significance values of 0.011 and 0.003, both of which are less than 0.05. The F-test, with a significance value of 0, indicates that profitability, solvency, liquidity, and company size collectively impact audit delay.
PENGARUH LIKUIDITAS, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN MENAJEMEN ASET TERHADAP KINERJA KEUANGAN PERUSAHAAN Aurellia Regina Rhadif; Luh Putu Puji Trisnawati
JURNAL LENTERA AKUNTANSI Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i2.1260

Abstract

This study aims to examine the influence of liquidity, capital structure, company size, and asset management on company financial performance. The population of this research consists of all healthcare and pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. The research data was collected using secondary data through a purposive sampling technique. The sample size includes 12 companies, resulting in a total of 60 observations. The study employs analysis techniques such as classical assumption tests, including normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Hypothesis testing is conducted using multiple regression analysis with SPSS version 26. The research results indicate that liquidity and capital structure do not affect company financial performance, as their significance values are greater than 0.05. Meanwhile, the variables of company size and asset management have an impact on company financial performance, with significance values of 0.040 and 0.005, respectively.
ANALISIS PENGUNGKAPAN PSAK 238 TENTANG ASET TAK BERWUJUD Luh Putu Puji Trisnawati; Michael; Chelsea Diva Antonetta; Jasmine Eirene; Gracia Juliana Sumadi
JURNAL LENTERA AKUNTANSI Vol. 9 No. 2 (2024): JURNAL LENTERA AKUNTANSI, NOVEMBER 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i2.1297

Abstract

Intangible assets must be disclosed on Notes to Financial Statement in Financial Report as a form of transparency. The disclosure of intangible assets has its own risks of misclassification, in which company might acknowledge the existence of intangible assets even though the assets lack of qualification for recognition. Proper disclosure of intangible assets based on PSAK 238 can prevent errors in recognition, such as those that occurred in GOTO company. This research aims to determine the compliance of companies in disclosing intangible assets in their financial statements. The study uses a descriptive analysis method, using purposive sampling on subsectors of Software and IT Services that listed on Bursa Efek Indonesia during 2022 - 2023 period. This research showed that the level of company compliance with disclosure of intangible assets in 2022 was 42% for cost method and 68% for revaluation method. During 2023, the level of company compliance increased to 45% for cost method and 70% for revaluation method. It can be concluded that companies in this subsectors, especially companies that used cost method, has not comply fully with the disclosure requirements for intangible assets under PSAK 238. This research is expected to increase awareness and compliance with the disclosure of intangible assets as regulated in PSAK 238.
Co-Authors Aurellia Regina Rhadif Chelsea Diva Antonetta Gracia Juliana Sumadi Harlis Setiyowati Irene Kurnianingtyas Jasmine Eirene Michael Michael Muhammad Alfathan Harriz Nurhaliza Vania Akbariani Verene Barbie