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Purwanti
Institut Putra Perdana Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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Integrasi Faktor Eksternal Dan Internal Dalam Pembentukan Kemampuan Akuntansi Siswa SMK Negeri Kabupaten Tangerang Atika Purnamasari; Mau Dhea Sari; Sumaryo; Purwanti
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.219

Abstract

This quantitative study aims to examine the influence of internship experience and learning quality on the accounting competency of state vocational high school students in Tangerang Regency, with learning motivation as a moderating variable. Data were collected from 200 12th-grade students through questionnaires using a purposive sampling technique. Data were then analyzed using multiple linear regression and Moderated Regression Analysis (MRA) using IBM SPSS Statistics. The results indicate that internship experience and learning quality significantly contribute to improving students' accounting skills. Similarly, independent learning motivation has been shown to enhance mastery of the material. However, the MRA test revealed that learning motivation did not act as a moderating variable. This means that students' internal motivation was unable to strengthen or weaken the effect of internships or mutual teaching on their technical competency achievement. Practically, these findings confirm that strengthening the accounting skills of vocational high school graduates is more effectively achieved through synchronizing relevant work experience programs and transforming interactive and applicable pedagogies. Focusing on these external elements is far more crucial than solely psychological interventions, given the procedural and exact nature of accounting competency. These results are expected to serve as a strategic reference for a more industry-oriented vocational development curriculum.
Peran Profitabilitas Dalam Memoderasi Dampak Corporate Governance Terhadap Integritasi Laporan Keuangan Gusmi Arni; Purwanti
JOURNAL INTELEKTUAL Vol 4 No 2 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i2.220

Abstract

Introduction/Main Objectives: This study aims to explore the relationship that can affect the integrity of financial statements with institutional ownership and independent commissioners. Background Problems: The condition of stock market prices declined in 2020 and then changed fluctuatingly, tending to decrease until the following years. Novelty: The existence of profitability variables as a moderating relationship in the study. Research Method: The research method used is a quantitative approach using secondary data through a purposive sampling method as a sampling method. Findings/Results: Institutional ownership has a significant negative effect on the integrity of financial statements, then independent commissioners have a significant positive effect on the integrity of financial statements, and profitability is able to strengthen the relationship to the integrity of financial statements. Conclusion: This finding indicates that an increase in the amount of institutional ownership will potentially lead to non-transparent and manipulative practices or behavior that are detrimental to the integrity of financial statements.
Corporate Governance, Profitability, and Financial Distress: Implications for Firm Value in the Food and Beverage Sector Purwanti; Gusmi Arni
JOURNAL INTELEKTUAL Vol 4 No 2 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i2.224

Abstract

Pendahuluan/Tujuan: Penelitian ini mengangkat topik faktor yang mempengaruhi nilai perusahaan. yang bertujuan untuk mngetahui apakah corporate governance, profitabilitas dan financial distress berpengaruh terhadap nilai perusahaan. Latar Belakang Masalah: Nilai perusahaan menjadi hal yang penting bagi perusahaan maupun para pemangku kepentingan terutama investor. Bagaimana masyarakat melihat dan menganalisis pengungkapan atas laporan keuangan yang disajikan perusahaan untuk mempengaruhi keputusan investor untuk penanaman modalnya. Kebaharuan: Melakukan pengujin pada objek dan periode yang berbda serta menggunakan alat uji lain yakni eviews. Metode Penelitian: Menggunakan metode kuantitatif dengan data sekunder dengan metode proposive sampling dari laporan keuangan perusahaan sebagai data penelitian yang diolah menggunakan Eviews 12. Temuan/Hasil: Corporate covernance, profitabilitas dan financial distress tidak berpengaruh signifikan terhadap nilai perusahaan baik secara parsial maupun simultan.  Kesimpulan: Kenaikan dan penurunan laba jangka pendek tidak menjadi pertimbangan utama dalam berinvestasi pada peusahaan sektor ini dan pandangan akan peluang jangka panjang dan aset penting yang dimiliki akan menjadi peluang keuntungan bagi investor
Firm Size as a Moderator of the Effects of Financial Leverage and the Investment Opportunity Set on Financial Performance Purwanti Purwanti; Endah Salsabila Anggraeni; Petty Aprilia Sari; Suhariyanto
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.4162

Abstract

This study examines the effects of financial leverage, proxied by the debt-to-equity ratio (DER), and the investment opportunity set (IOS), proxied by the market-to-book value of equity (MBVE), on financial performance measured by economic value added (EVA). It also evaluates the moderating role of firm size. The sample comprises 51 property and real estate companies listed on the Indonesia Stock Exchange during 2020-2024 and selected through purposive sampling. Panel data were analyzed in EViews 12 using a fixed-effects model and moderated regression analysis. DER has a significant negative effect on EVA, whereas IOS has no significant effect. Firm size significantly moderates the DER-EVA relationship: the negative interaction coefficient indicates that size intensifies the adverse association between leverage and EVA. Conversely, firm size does not moderate the IOS-EVA relationship. These findings suggest that the funding advantages of large firms may be offset by higher debt-related costs, agency costs, and organizational complexity. Large property firms should therefore exercise tighter control over leverage and ensure that debt-funded investments generate returns above the cost of capital. The study integrates leverage, growth opportunities, firm size, and EVA within a panel-data framework for an emerging-market property sector.
Balanced Scorecard sebagai Instrumen Manajemen Strategis untuk Pertumbuhan UMKM di Era Digital Purwanti Purwanti; Gopar Purnama
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 5 No. 2 (2025): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v5i2.6219

Abstract

This study aims to analyze the application of Balanced Scorecard (BSC) in MSMEs in the digital era. The research background highlights the importance of BSC as a comprehensive performance measurement tool amid the challenges of digitalization. The research method uses a mixed methods approach with data collection through case tracking of MSMEs that implement BSC. Data were analyzed qualitatively and quantitatively to identify constraining and supporting factors and measure the influence of BSC on MSME performance. The findings show that BSC can improve MSME performance through balancing the perspectives of finance, customers, internal processes, and learning and growth. Implementation constraints include limited resources and digital literacy, while support comes from the government and technology adoption. The implication of the research is the need for conducive ecosystem support and a BSC model tailored to the needs of MSMEs in the digital era.
Co-Authors Diana Lestari Endah Salsabila Anggraeni Febriani Ayuningtyas, Ika Gopar Purnama Gusmi Arni Gusmiarni Juwita Larasati Puspita Dewi M. Imam Suswandoyo Mau Dhea Sari Petty Aprilia Sari Purnamasari, Atika Suhariyanto Suhariyanto Suhariyanto Suhariyanto Suhariyanto Sukiranto, Sukiranto Sumaryo Umdatun Rismasari, Apriliana