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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Riset Manajemen dan Akuntansi Jurnal Penelitian Ekonomi dan Bisnis Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Jurnal Manajemen Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) MANAJEMEN DEWANTARA Jurnal Riset Akuntansi Politala Indonesian Community Service and Empowerment Journal (IComSE) Jurnal Lisyabab : Jurnal Studi Islam dan Sosial
Putri, Gustita Arnawati
Universitas Veteran Bangun Nusantara
Religion Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Go Public Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2018) Natalia Mahdalena; Ardian Prima Putra; Gustita Arnawati Putri
MANAJEMEN DEWANTARA Vol 3 No 1 (2019): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/md.v3i1.7658

Abstract

His study discusses to analyze corporate governance, ownership structure and leverage to earning management. The research was conducted at mining companies in Indonesia Stock Exchange 2015-2018. The samples used as many as 29 companies from the population of 83 companies, through a purposive sampling method. The data collection is done by using the method of observation nonparticipant through the financial statemens. The analysis technique aapplied is a technique of multiple linier regression analysis. The results show that audit committee negative effect on earning management, the proportion of commissioners no effect on earning management, managerial ownership no effect on earning management, institutional ownership no effect on earning management and leverage negative effect on earning management.Keyword : audit committee, proportion of commissioners, managerial ownership, institutional ownership, leverage, earning management
PERANAN BALANCED SCORECARD SEBAGAI ALTERNATIF SISTEM MANAJEMEN STRATEGIS PONTREN Sari Widati; Ardian Prima Putra; Gustita Arnawati Putri
Riset Manajemen dan Akuntansi Vol 9, No 2 (2018)
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/rma.v9i2.67

Abstract

The purpose of this research is to find empirical evidence related to the role of balanced scorecard which is used as alternative strategic management system of boarding school. Salafiyah, khalafiyah and modern boarding school serve as sample in this research with random sampling sample selection system. The case study was used as a research method by conducting unstructured interviews and direct observation. The results show that in principle BSC map strategy attributes can be applied in all boarding school, however not all types of boarding school can respond quickly but need to make some adjustments. Modern boarding school most quickly apply the attributes of the BSC's map strategy, khalafiyah boarding school can apply with some adjustments and salafiyah boarding school has not applied at all but interested to make improvements of strategic management system boarding school so that BSC serve as an alternative strategic management system boading school.
KONTRIBUSI GOOD CORPORATE GOVERNANCE UNTUK MENGURANGI TERJADINYA AUDIT DELAY Gustita Arnawati Putri; Yoppi Syahrial
Jurnal Penelitian Ekonomi dan Bisnis Vol 4, No 2 (2019): Jurnal Penelitian Ekonomi dan Bisnis
Publisher : Universitas Dian Nuswantoro Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jpeb.v4i2.2401

Abstract

The delay of audit report being able to mislead stakeholders, especially investors in taking decision is the main issue of the research. The research objective is to prove empirically contribution of good corporate governance mechanism to decrease the audit delay. Banking companies listed in Indonesia stock exchange within 2011-2013 are the samples of the research. Multiple regression analysis, preceded by classical assumption test is used as analysis tool in the research. The research findings partially showed that managerial and institutional ownership did not affect to audit delay, while proportion of independent commissionairy boards significantly affected to audit delay. Nevertheless, simultaneously managerial and institutional ownership as well as proportion of independent commissionary boards and the number of audit committee significantly affected to audit delay.
PERAN MODERASI USIA KOGNITIF DALAM KETERKAITAN PERSEPSI NILAI DAN LOYALITAS (STUDI PADA PENGGUNA SMARTPHONE DI ERA PANDEMI COVID-19) Salman Faris Insani; Ariani Wahyu Wijayanti; Gustita Arnawati Putri
Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Vol 6, No 3 (2021): Agustus
Publisher : Departemen Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimen.v6i3.17390

Abstract

This study aims to explain the relationship between functional values, emotional values, and social values on brand loyalty of smartphone users in the Covid-19 pandemic situation. In addition, this study also attempts to explain the moderating role of cognitive age in relation to the influence of these four variables. The sample in this study were smartphone users in the Solo Raya area who had made repeat purchases for the same brand and were obtained using a non-probability sampling design, through a purposive sampling method. Furthermore, the statistical method used to explain the relationship between the conceptual variables is moderated regression analysis through IBM SPSS Statistic 23 software. The findings in this study indicate that functional values and social values have a significant and positive effect on brand loyalty. However, emotional value has no effect on brand loyalty. Cognitive age is shown to moderate the influence relationship between functional value and emotional value variables on brand loyalty. However, cognitive age is proven not to moderate the influence relationship between social value variables on brand loyalty. The results of this study underline that cognitive age is a variable that plays a role in moderating the influence relationship between perceived value and brand loyalty in the context of smartphone users in the Covid-19 pandemic era. Regarding its role as a moderating variable, the relationship between variables conceptualized in this study can be explained in detail and its significance.
Optimalisasi angket kepuasan konsumen melalui pemanfaatan aplikasi google formulir Salman Faris Insani; Ariyani Wahyu Wijayanti; Gustita Arnawati Putri
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 5, No 2 (2022): Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v5i2.14386

Abstract

Pandemi COVID-19 mempengaruhi dunia bisnis melalui penurunan perekonomian serta aktivitas lintas sektor dan wilayah di Indonesia. Kondisi ini merugikan bagi para pemilik UMKM di berbagai bidang. Menyikapi kondisi tersebut, tim kegiatan pengabdian masyarakat mengusulkan untuk melakukan pelatihan pelaksanaan angket kepuasan konsumen secara online, dengan menggunakan software google formulir. Usulan ini disetujui oleh 10 pemilik UMKM di berbagai bidang di kawasan solo raya sebagai mitra pengabdian. Untuk menjawab permasalahan, tim PKM menyelenggarakan kegiatan pengabdian melalui 3 tahapan yaitu sosialisasi, pelaksanaan, dan evaluasi. Tahapan pelaksanaan terbagi menjadi lima sub kegiatan yang terdiri dari mendesain angket dan format, mendesain teknik pengumpulan sampel dengan google formulir, mengelola data dengan google formulir, menginterpretasikan hasil, serta pengarsipan dengan aplikasi google drive. Hasil evaluasi membuktikan bahwa di setiap tahapan kegiatan nilai tes akhir menunjukkan peningkatan sebesar 25% dibandingkan dengan nilai tes awal. Temuan ini mengindikasi bahwa mitra UMKM memperoleh peningkatan pengetahuan dan kecakapan sesuai harapan. Dapat disimpulkan bahwa kegiatan pelatihan ini dinyatakan berhasil.
Economic Value Added (EVA) dan Market Value Added (MVA) Gustita Arnawati Putri; Retno Wilis Tito Atmojo; Sari Widati
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 12 No 2 (2019): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v12i2.486

Abstract

This research is an empirical study to analyze the data causally (cause and effect). The aim of this study was to determine the performance of manufacturing firms sector industry consumption in indonesia stock exchange. In addition, this study also aimed to determine the influence Economic Value Added (EVA), Return on Asset (ROA), Return on Equity (ROE), Debt Ratio (DR) and Degree of Operating Leverage (DOL) to the Market Value Added (MVA). Population in this research are manufacturing companies sector industry consumption that listing on Indonesia Stock Exchange. Determination of the sample is done by purposive sampling method. Period of research is 5 years during 2013 until 2017. By analysis of data using multiple regression showed that the results showed only a Return on Asset (ROA), Return on Equity (ROE), Debt Ratio (DR) and Degree Of Operating Leverage (DOL) which has positive against Market Value Added, while Economic Value Added (EVA) and Earning Per Share (EPS) does not affect the Market Value Added
Studi Deskriptif Internet Financial Reporting dan Enterprise Risk Management Perusahaan Gustita Arnawati Putri
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 13 No 2 (2020): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v13i2.654

Abstract

Increasing technological developments require many parties to always adjust to all kinds of changes that will occur in the future, both economic conditions, government regulations, consumer conditions, and conditions of competitors. The way companies communicate with their investors has also changed, as a result of the rapid development of the internet. The internet that companies use to report financial information to investors is called Internet Financial Reporting (IFR). Today, IFR has been put forward by most countries because it can minimize the negative effects of information asymmetry, reduce agency costs, reduce capital costs, and increase firm value. Companies in achieving their goals are faced with uncertain conditions. The purpose of this study is to find out how the differences between IFR and ERM in commercial banks in Indonesia with high and low market capitalization values. This research is a non-static analytical descriptive study. The sample used is only two commercial banks to be compared. The results of the comparative analysis carried out showed that there was no significant difference in the implementation of IFR, but in the implementation of ERM there were significant differences.
KINERJA KEUANGAN BANK PEMBANGUNAN DAERAH DI JAWA DAN DI LUAR JAWA Ardian Prima Putra; Gustita Arnawati Putri; Purwanto Purwanto
MANAJEMEN DEWANTARA Vol 6 No 2 (2022): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/md.v6i2.12859

Abstract

This study aims to measure empirically the influence of banking intermediation factors (LDR), operational efficiency and credit risk (NPL), capital adequacy (CAR), on the financial performance of Regional Development Banks in Indonesia, besides wanting to see whether there are differences the performance of BPD banks in Java and outside Java registered with the Financial Services Authority. The period used is from 2014 to 2019. This study is a comparative quantitative study that uses multiple linear regression analysis techniques and uses a different test to see whether there is a difference in performance. The results show that the LDR, efficiency, NPL and CAR variables simultaneously have a significant effect on the performance of Return on Assets at Regional Development Banks outside Java. While the LDR, efficiency, NPL and CAR variables have no simultaneous effect on return on assets at regional development banks located in Java. The results also show that there are differences in the performance of regional development banks in Java and outside Java, especially in efficiency and Non-Performing Loan variables. Keywords : Efficiency, LDR, NPL, CAR , Performance
Analisis Yang Mempengaruhi Auditor Switching (Studi Kasus pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016 – 2018) Made Wedaswari; Gustita Arnawati Putri; Sari Widati; Anggun Meira Bella
Lisyabab : Jurnal Studi Islam dan Sosial Vol 3 No 1 (2022): Lisyabab, Jurnal Studi Islam dan Sosial
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Sekolah Tinggi Agama Islam Mulia Astuti (STAIMAS) Wonogiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58326/jurnallisyabab.v3i1.122

Abstract

The purpose of this research is to find analysis that affect auditor switching (acase studi on a manufacturing company listed on Indonesian stock exchange 2016-2918. These factors are audit opinion, management turnover, KAP size, client’s size, and audit tenure. This topic was chosen because there are several companies in Indonesia to do Voluntary Auditor Switching and not in accordance with government regulations. Population in this research are all manufacture companies listed in Indonesia Stock Exchange (BEI) during 2010-2015. Data collecting method which used in this research is purposive sampling. A total 65 manufacturing company are used as sample firms. Hypothesis in this research are tested by logistic regression analysis with SPSS 22 software. Based on the results, variables that influence auditor switching are management turnover (CEO) and KAP Size (KAP). Audit opinion (OPINI), client’s size (LNTA) and Audit Tenure (TENURE) have no effect to Auditor Switching.
PENDAMPINGAN LEGALISASI USAHA BESERTA LAPORAN KEUANGAN BERBASIS APLIKASI SIAPIK BAGI ANGGOTA INTI JARPUK MEKARSARI KARANGANYAR GUSTITA ARNAWATI PUTRI; Yoppi Syahrial; Harjono Harjono; Hanuring Ayu Ardhani Putri
Indonesian Community Service and Empowerment Journal (IComSE) Vol 4 No 1 (2023): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/icomse.v4i1.8348

Abstract

Jaringan Perempuan Usaha Kecil (Jarpuk) Mekar Sari Kabupaten Karanganyar berdiri sejak tahun 2004 yang lalu. Anggota maupun pengurus Jarpuk Mekar Sari mayoritas adalah ibu rumah tangga dan telah berusia lebih dari 40 tahun. Sehingga usaha yang dimiliki dan dijalankan para anggotanya relatif sudah berlangsung lama dan masih tradisonal dalam segala aspeknya. Meskipun usahanya sudah berjalan lama, mayoritas para anggota belum memahami arti penting sebuah Nomor Induk Berusaha (NIB). NIB adalah identitas pelaku usaha dalam rangka pelaksaanaan kegiatan berusaha sesuai bidang usahanya. Permasalahan lain adalah para anggota Jarpuk juga mayoritas belum menyusun laporan keuangan usaha, karena mereka menganggap menyusun laporan keuangan adalah hal yang merepotkan. Solusi yang ditawarkan untuk mengatasi permasalahan yang dihadapi mitra adalah dengan pelatihan dan pendampingan pembuatan legalitas dan laporan keuangan dengan menggunakan aplikasi Siapik. Untuk melihat efektivitas dari pelatihan ini, maka diperlukan pemeriksaan untuk memastikan ketersediaan NIB dan laporan keuangan versi aplikasi Siapik dari anggota inti Jarpuk.
Co-Authors Anggun Meira Bella Ardian Prima Putra Ardian Prima Putra Ariani Wahyu Wijayanti Ariyani Wahyu Wijayanti Hanuring Ayu Harjono Harjono Helga Arqila Santoso Made Wedaswari Natalia Mahdalena Purwanto Purwanto Retno Wilis Tito Atmojo Salman Faris Insani Salman Faris Insani Sari Widati Sari Widati Yoppi Syahrial Yoppi Syahrial