Article Per Year (5 Year)
p-Index From 2021 - 2026
1.318
P-Index
This Author published in this journals
All Journal Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Engagement and Empowerment (IJE2) JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing Jurnal Ilmiah Akuntansi Dhana IJEMA
Eka Septariana Puspa
Universitas Negeri Jakarta
Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
PENINGKATAN PEMAHAMAN LITERASI KEUANGAN DAN PEMASARAN DIGITAL UMKM PLATFORM E-COMMERCE DAN MARKETPLACE Windy Permata Suyono; Eka Septariana Puspa; Surya Anugrah; Rio Firnanda; Wida Aristanti
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 5 (2025): Vol.6 No. 5 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i5.51644

Abstract

Banyak pelaku UMKM menghadapi masalah rendahnya literasi keuangan dan keterampilan pemasaran digital, sehingga menghambat pengelolaan usaha dan perluasan pasar di platform e-commerce. Topik ini dipilih karena pentingnya transformasi digital UMKM untuk meningkatkan daya saing di era ekonomi berbasis teknologi. Tujuan kegiatan pengabdian ini adalah meningkatkan kapasitas pelaku UMKM dalam pencatatan keuangan sederhana dan strategi pemasaran digital berbasis konten kreatif. Kegiatan dilaksanakan melalui metode sosialisasi, pelatihan, simulasi, dan evaluasi dengan pendekatan partisipatif. Mitra kegiatan adalah lima pelaku UMKM lokal yang bergerak di bidang crafting dan kerajinan tangan. Hasil pengabdian menunjukkan peningkatan signifikan pada aspek hardskill: pemahaman pencatatan keuangan meningkat dari 58% menjadi 85%, kemampuan pemasaran digital dari 54% menjadi 83%, dan keterampilan membuat konten promosi digital atau penggunaan platform digital dari 49% menjadi 80%. Selain itu, nilai ekonomis mitra meningkat melalui peningkatan engagement dan jangkauan penjualan daring. Hasil ini menunjukkan bahwa pelatihan berbasis praktik dan teknologi sederhana efektif dalam memberdayakan UMKM secara berkelanjutan. Diperlukan dukungan lanjutan melalui mentoring agar hasil pelatihan dapat memperkuat keberlanjutan usaha dan mendorong pertumbuhan ekonomi digital di tingkat akar rumput.
EDUKASI PAJAK FINAL DAN PENCATATAN DIGITAL BAGI UMKM E-COMMERCE Eka Septariana Puspa; Windy Permata Suyono; Surya Anugrah
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 5 (2025): Vol.6 No. 5 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i5.51645

Abstract

Kegiatan pengabdian ini bertujuan untuk meningkatkan literasi perpajakan pada pelaku UMKM digital yang berjualan di platform TikTok Shop, Shopee, dan Tokopedia. Rendahnya tingkat kepatuhan pajak di kalangan UMKM disebabkan oleh minimnya pengetahuan mengenai kewajiban perpajakan, pencatatan keuangan, dan prosedur administrasi fiskal. Melalui pendekatan sosialisasi, pelatihan, dan pendampingan berbasis aplikasi keuangan sederhana, kegiatan ini berhasil meningkatkan pemahaman pelaku UMKM terhadap lima aspek utama: pajak final UMKM, pembuatan NPWP, pencatatan keuangan, pelaporan pajak, dan penggunaan aplikasi keuangan. Evaluasi dilakukan melalui pre-test dan post-test yang menunjukkan peningkatan signifikan pemahaman dan praktik perpajakan. Kegiatan ini juga mendukung Tujuan Pembangunan Berkelanjutan (Sustainable Development Goals/SDGs) poin ke-8 yaitu “Pekerjaan Layak dan Pertumbuhan Ekonomi” Dengan meningkatkan kapasitas pelaku UMKM digital dalam mengelola dan mematuhi aspek perpajakan, program ini mendorong formalitas usaha, memperkuat akses terhadap program dukungan pemerintah, serta meningkatkan keberlanjutan usaha kecil dalam ekonomi digital.
PENGARUH PROFITABILITAS, LEVERAGE, DAN REPUTASI UNDERWRITER TERHADAP UNDERPRICING SAHAM INITIAL PUBLIC OFFERING (IPO) DI BEI PERIODE 2022–2025 Nurul Amelia Putri; I Gusti Ketut Agung Ulupui; Eka Septariana Puspa
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/f5p9z441

Abstract

The underpricing condition observed during Initial Public Offerings (IPOs) has attracted considerable attention as it reflects the discrepancy between the IPO offering price and the stock's market price on the first trading day, which may influence investment decisions and companies' fundraising strategies. which may influence investment decisions and companies’ fundraising strategies. This research seeks to investigate the effect of profitability, financial leverage, and underwriter reputation on IPO underpricing rates among firms listed on the Indonesia Stock Exchange during the 2022–2025 period. This study adopts a quantitative research method with a causal approach and utilizes multiple linear regression techniques to analyze the relationship between variables. The research relies on secondary data collected where the research sample was obtained through the application of a purposive sampling technique, resulting in a final sample of 142 companies that fulfilled the predetermined research criteria. The findings show that profitability has a positive and statistically significant impact on underpricing, while financial leverage has no significant effect on underpricing. Meanwhile, underpricing is negatively and significantly affected by underwriter reputation. These findings suggest that companies’ financial conditions and the quality of underwriters play an important role in explaining IPO underpricing and may serve as considerations for investors and companies in making decisions related to initial stock offerings
Pengaruh Leverage dan Penghindaran Pajak terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Mediasi pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2022-2025 Fatma Nurul; Hera Khairunnisa; Eka Septariana Puspa
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 7 (2026): IJEMA - Juli 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Nilai perusahaan merupakan indikator penting dalam menilai kinerja perusahaan dan menarik minat investor, namun pengaruh Leverage dan penghindaran pajak terhadap nilai perusahaan masih menunjukkan hasil yang beragam, terutama terkait peran profitabilitas sebagai variabel mediasi. Penelitian ini bertujuan menganalisis pengaruh Leverage dan penghindaran pajak terhadap nilai perusahaan dengan profitabilitas sebagai variabel mediasi pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022–2025. Penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling sehingga diperoleh 47 perusahaan atau 188 observasi. Analisis data dilakukan menggunakan regresi data panel dan uji Sobel dengan bantuan EViews 13. Hasil penelitian menunjukkan bahwa Leverage berpengaruh positif terhadap profitabilitas dan nilai perusahaan, sedangkan penghindaran pajak berpengaruh positif terhadap profitabilitas tetapi tidak berpengaruh langsung terhadap nilai perusahaan. Profitabilitas berpengaruh positif terhadap nilai perusahaan serta terbukti memediasi pengaruh penghindaran pajak terhadap nilai perusahaan, tetapi tidak memediasi pengaruh Leverage terhadap nilai perusahaan. Temuan ini menunjukkan bahwa peningkatan nilai perusahaan lebih dipengaruhi oleh kemampuan perusahaan menghasilkan laba dibandingkan praktik penghindaran pajak secara langsung
Systematic Analysis of the Effect of Good Corporate Governance on Financial Statement Fraud in Indonesia Dessy Evianti; Nekky Rahmiyati; Eko Cahyo Mayndarto; Eka Septariana Puspa
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xvzb3s91

Abstract

Financial statement fraud is a crucial issue that reflects weak internal control and corporate governance. This study aims to analyze the effect of Good Corporate Governance (GCG) on financial statement fraud through a Systematic Literature Review (SLR) approach. The search was conducted on articles published in the last five years with a focus on GCG elements such as independent board of commissioners, audit committee, institutional ownership, and managerial ownership. The study results show that most GCG elements negatively affect financial statement fraud, although there are contradictory findings that suggest that GCG effectiveness is contextual. Factors such as firm size, industry sector (Islamic or non-financial), and quality of implementation strongly influence the strength of the relationship between GCG and fraud. The study also identified that the integration of GCG with internal audit function and corporate ethical culture is a more effective combination in preventing fraud. This study makes a theoretical contribution by reinforcing the understanding that the relationship between GCG and financial statement fraud is not linear or uniform, but rather highly dependent on the institutional context and governance practices implemented in the business environment in Indonesia.
Optimalisasi Akuntanbilitas Masjid At-Thaibah Melalui Laporan Keuangan dengan Ms. Excel Berdasarkan ISAK 335 Anggi Novia Fitriani; Ayatulloh Michael Musyaffi; Eka Septariana Puspa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.02

Abstract

This study aims to optimize the accountability of At-Thaibah Mosque by developing financial statements using Microsoft Excel based on ISAK 335. The problem identified was that the mosque’s financial recording was still limited to simple cash inflow and outflow records, so it had not presented comprehensive financial information. This study used the Research and Development (R&D) method with the Waterfall model, consisting of analysis, design, implementation, verification, and maintenance stages. Data were collected through observation, interviews, and documentation. The result is an integrated Microsoft Excel-based financial reporting template that produces five financial statements according to ISAK 335. The template improves recording order, reporting efficiency, transparency, and financial accountability at At-Thaibah Mosque.
Analisis Pengaruh Likuiditas, Sales Growth, Komisaris Independen, dan Kepemilikan Institusional Terhadap Financial Distress Rahmawati Ellya Ningsih; Rida Prihatni; Eka Septariana Puspa
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.586

Abstract

Penelitian ini bertujuan menguji pengaruh likuiditas, salesgrowth, komisaris independen, dan kepemilikan institusional terhadap financial distress pada perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2022–2025, dengan financialdistress diproksikan menggunakan model Altman Z-Score. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi data panel yang diolah menggunakan software EViews 13. Sampel dipilih menggunakan metode purposive sampling dan diperoleh 66 perusahaan dengan 264 observasi awal, yang menjadi 240 observasi setelah transformasi data dan penghapusan data outlier. Hasil penelitian menunjukkan bahwa likuiditas berpengaruh negatif dan signifikan terhadap financial distress, sedangkan sales growth, komisaris independen, dan kepemilikan institusional tidak berpengaruh signifikan terhadap financial distress.
ECOSYSTEM EMPOWERING WOMEN-OWNED MSMES THROUGH A SMARTPHONE APPLICATION FOR DIGITAL INVENTORY MANAGEMENT AND DIGITAL MARKETING WITHIN THE RED AND WHITE COOPERATIVE ECOSYSTEM Windy Permata Suyono; Fildzah Shabrina; Eka Septariana Puspa; Surya Anugrah; Khansha Sindra Irfani; Irima Rahmadani; Nazwa Febriyani
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 2 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i2.279

Abstract

Women-owned Micro, Small, and Medium Enterprises (MSMEs) play an important role in strengthening household and local economies. However, many women entrepreneurs still face challenges in managing business operations, particularly in digital inventory recording, production cost calculation, and the utilization of digital marketing. This community engagement program aims to empower women-owned MSMEs through the development and implementation of a smartphone-based application for inventory management and digital marketing within the Red and White Cooperative ecosystem. The program was conducted with members of IPEMI PC Bojongsari through participatory training, hands-on application practice, mentoring, and evaluation. The activities introduced Smart-POS UMKM to support digital inventory recording, sales transactions, cost management, and business reporting, complemented by training on production cost and Cost of Goods Sold (COGS) calculation and data-driven digital marketing. The program emphasizes the integration of inventory and sales data to support pricing, promotional strategies, and business decision-making. Through this integrated approach, participants are expected to improve their digital financial literacy, operational efficiency, inventory management, pricing accuracy, and digital marketing capabilities. The program also strengthens the role of the Red and White Cooperative as a community-based ecosystem for supporting women-owned MSMEs through digital innovation. This initiative contributes to the achievement of Sustainable Development Goal (SDG) 5 (Gender Equality), SDG 8 (Decent Work and Economic Growth), and SDG 9 (Industry, Innovation, and Infrastructure).
Co-Authors Anggi Novia Fitriani Dessy Evianti Fatma Nurul Fildzah Shabrina Hera Khairunnisa I Gusti Ketut Agung Ulupui Irima Rahmadani Khansha Sindra Irfani Mayndarto, Eko Cahyo Musyaffi, Ayatulloh Michael Nazwa Febriyani Nekky Rahmiyati Nurul Amelia Putri Rahmawati Ellya Ningsih Rida Prihatni Rio Firnanda Surya Anugrah Wida Aristanti Windy Permata Suyono