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Puspita, Indah Lia
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Economics, Econometrics & Finance

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Journal : Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM)

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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI, SISTEM PENGENDALIAN INTERNAL, SISTEM INFORMASI AKUNTANSI, GOOD GOVERNANCE DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN (SKPD KABUPATEN PESAWARAN) Hakiki, Candra; Luthfi, Muhammad; Puspita, Indah Lia
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 9, No 2 (2020): Volume 9 No 2
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v9i2.2527

Abstract

This study aims to determine the effect of the variable Human Resources Competency, Utilization of Information Technology, Internal Control Systems, Accounting Information Systems, good governance and Organizational Commitment to the quality of financial statements in the SKPD Pesawaran District. The data collection method uses primary data, the population in this study were 100 people from 20 SKPD, with a sample of 40 respondents. Based on the results of data processing using multiple linear regression methods with SPSS software, it is proven that the variable Human Resource Competency, Internal Control Systems, Good Governance, Organizational Commitment have a significant effect on the Quality of Financial Statements. But the variable Utilization of Information Technology and Accounting Information Systems has no effect on the quality of financial statements in the Pesawaran District SKPD.  Keywords: Human Resources Competency, Utilization of Information Technology, Internal Control Systems, Accounting Information Systems, Good Governance, Organizational Commitment, Quality of Financial Statements.
FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN KECURANGAN AKUNTANSI (FRAUD) Luthfi, Muhammad; Puspita, Indah Lia; Sulistya, Novi
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 8, No 1 (2019): Volume 8 Nomor 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v8i1.2608

Abstract

Fraud is a intentionally fault which could harming many people. In government sector,fraud is harming for public. This research is aimed to explore the influence of factors that impactfraud such as individual morality, internal control government system, accounting rules, motivationand law enforcement. Population research of as many as 90 employees by the respondent governmentagencies working in finance at the Department of subsection Tanggamus Regency. This research usesthe questionnaries to collect the data. Data analysis in this research using analysis structural equationmodeling  with a smart PLS 3.0.The findings of the research showed that there is a negative effectbeetwen individual morality and accounting rules with fraud, there is a positive effect betweenmotivation with fraud, there is no effect between internal control government system with fraud.Keywords: Individual Morality, Internal Control Government System, Accounting Rules andMotivation.
Analisis Pengendalian Persediaan Material Bahan Dengan Metode Periodic Review Pada Gudang Bahan GR Auto 2000 Way Halim Puspita, Indah Lia; Ariningrum, Hardini; Restiono, Nanang
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 4 (2023): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i4.14046

Abstract

Pengendalian persediaan dilakukan agar dapat memenuhi kebutuhan konsumen dengan tepat dan biaya dan rendah pada perusahaan Auto 2000 Way Halim yang bergerak dibidang industri otomotif. Penelitian bertujuan untuk mengetahui model persediaan probabilistik yang baik digunakan dalam menentukan kuantitas pemesanan dengan mempertimbangkan total biaya nominal. Penelitian dilakukan dengan mempertimbangkan dua metode yaitu Metode Konvensional dan Metode Periodic Review. Berdasarkan hasil perhitungan, total biaya persediaan menurut kebijakan perusahaan adalah sebesar Rp. 710.101.565 dan total biaya persediaan metode periodik review sistem adalah sebesar Rp. 590.093.548 pertahun. Hasil penelitian ini menunjukan bahwa metode Periodic Review terbukti mampu meminimalkan biaya dalam pengendalian persediaan material bahan dibandingkan dengan Metode Konvensional.
Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Tingkat Pendidikan, Pengalaman Kerja Dan Pelatihan Terhadap Kualitas Laporan Keuangan (SKPD Provinsi Lampung) Octavia, Dika; Puspita, Indah Lia; Lukman, Iing
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 10, No 1 (2021): VOLUME 10 NOMOR 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v10i1.4626

Abstract

This Study Aims To Determine The Effect Of Human Resource Competence, Use Of InformationTechnology, Level Of Education, Work Experience And Training On The Quality Of Financial Reports(SKPD Lampung Province). The Data Collection Method Used PrimaryData, The Population Of ThisStudy Were 4000 Employees From 20 SKPD Lampung Province, Which Consisted Of 100Respondents As The Sample.Based On The Results Of Data Management Using The Multiple Linear Regression Method With SPSSSoftware, It Is Proven That Human Resource Competency, Information Technology Utilization,Education Levels Have A Significant Effect On The Quality Of Financial Statements, But The WorkExperience And Training Variables Have No Effect On The Quality Of Financial Statements.Keywords:Human Resource Competence, Utilization Of Information Technology, Level Of Education,Work Experience And Training.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia) Puspita, Indah Lia; Lestari, Lesti
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 9, No 1 (2020): Volume 9 no 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v9i1.4312

Abstract

The company was established with the aim of making as much profit as possible, the owner usuallygave up the company's resources to be managed by management. The research objective is to test,prove and know the effect of profitability, leverage, firm size, deferred tax burden on earningsmanagement. this research was conducted at banking companies listed on the Indonesia StockExchange. The number of samples in this study were 20 companies that had met the criteria in thestudy. The results in this study show that, profitability, firm size, deferred tax expense have aninfluence on earnings management while leverage, and tax planning have no influence.Keywords: Profitability, Leverage, Company Size, Deferred Tax Expenses1
Pengaruh Keadilan, Self Assessment System, Pelayanan Petugas Pajak, Sanksi Pajak, Tarif Pajak, Pemahaman Perpajakan, Diskriminasi, Teknologi dan Informasi Terhadap Penggelapan Pajak (Studi Empiris Wajib Pribadi Terdaftar di KPP Pratama Kedaton Bandar Lampung) Kusnadi, -; Puspita, Indah Lia; Sari, Ria
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 1 (2024): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i1.4334

Abstract

This study aims to provide empirical evidence of the Effect of Justice, Self Assessment System, Tax Officer Services, Tax Sanctions, Tax Rates, Tax Understanding, Discrimination, Technology and Information Against Tax Evasion (Empirical Studies on Registered Individual Taxpayers at KPP Pratama Kedaton Bandar Lampung).The population in this study were 100 individual taxpayers registered at the Tax Office (KPP) Pratama Kedaton Bandar Lampung. The sample selection was carried out by purposive sampling method using the Slovin method in selecting samples, in order to obtain 100 research samples. The method used to analyze the data in this study is multiple linear regression with the Statistical Package for Social Sciences (SPSS) program version 21.The results of the study indicate that Justice (X1) has a significant effect on tax evasion. Self-Assessment System (X2) does not have a significant effect on tax evasion. Tax Officer Service (X3) has no significant effect on tax evasion. Tax sanctions (X4) have no significant effect on tax evasion. Tax Rate (X5) has a significant effect on Tax Evasion. Understanding of Taxation (X6) has no significant effect on tax evasion. Discrimination (X7) has a significant effect on tax evasion. Technology and Information (X8) has no significant effect on tax evasion
Persistensi Laba, Dividend Payout Ratio (DPR), Mekanisme Corporate Governance (CG), Alokasi Pajak Antar Periode dan Kualitas Laba Puspita, Indah Lia; Awan, Juni
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 10, No 1 (2021): VOLUME 10 NOMOR 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v10i1.4849

Abstract

This study aims to provide empirical evidence of the influence of the relationship between earnings persistence, dividend payout ratio (DPR), corporate governance mechanisms (consisting of the board of directors, board of commissioners and audit committee) and the allocation of inter-period taxes on the quality of earnings in manufacturing companies listed on the Indonesian stock exchange in 2017-2019. The population in this study were 185 manufacturing companies listed on the IDX in 2017- 2019. The sample selection was done by using purposive sampling method, in order to obtain 132 research samples. The method used to analyze the data in this study is multiple linear regression with the Statistical Package for Social Sciences (SPSS) program version 21. The results of the study indicate that earnings persistence (X1) has no significant effect on earnings quality, Dividend payout ratio (X2) has a significant effect on earnings quality, The board of directors (X3) has a significant effect on earnings quality, The board of commissioners (X4) has no significant effect on earnings quality, The audit committee (X5) has no significant effect on earnings quality, Inter-period tax allocation (X6) has no significant effect on earnings quality.
Faktor – Faktor Yang Mempengaruhi Nilai Perusahaan Puspita, Indah Lia; Sariningsih, Eka; Maharani, Yustika
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 10, No 2 (2021): Kiinerja Perusahaan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v10i2.4902

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan, kebijakan utang, kebijakan dividen, keputusan investasi, tanggung jawab sosial perusahaan, tata kelola perusahaan yang baik dan penghindaran pajak terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019. Berdasarkan metode purposive sampling, sampel penelitian yang diperoleh sebanyak 159 sampel. Pengujian hipotesis dalam penelitian ini dilakukan dengan menggunakan metode analisis regresi berganda pada aplikasi SPSS Versi 21. Hasil penelitian menunjukkan bahwa Variabel Kinerja Keuangan, Kebijakan Kehutanan, Keputusan Investasi, Dewan Komisaris Independen dan Komite Audit berpengaruh terhadap Nilai Perusahaan. Sedangkan variabel Kebijakan Dividen, Corporate Social Responsibility, Kepemilikan Manajerial, Direksi dan Penghindaran Pajak tidak berpengaruh terhadap nilai perusahaan.
Faktor Yang Mempengaruhi Terjadinya Retur Surat Perintah Pencairan Dana Di Kantor Pelayanan Perbendaharaan Negara (KPPN) Bandar Lampung Cahyanti, Tri; Puspita, Indah Lia; Luthfi, Muhammad; Mudrikah, Ritali Evi
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 1 (2024): Akuntansi Keuangan dan Manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i1.16471

Abstract

This study aims to determine the factors that influence the return of orders for disbursement of funds at the Bandar Lampung State Treasury Service Office (KPPN) and efforts to resolve them. The type of research used in this research is observation and interviews. The approach used in this study is a qualitative approach. The results of this study show that the factors that influence the return of orders for disbursement of funds at the Bandar Lampung State Treasury Service Office (KPPN) are Human Resource Management Factors, Work Unit Factors (Satker), Time Management Factors, Bank Operational Factors, and efforts to resolve them, namely KPPN submit a SP2D return notification letter attached with a SP2D Return List no later than 7 working days, then the Satker submits an Account Rectification/Repair Letter to the KPPN attached with SPTJM, PPSPM signature and 10,000 stamp duty.
Pengaruh Board Size, Firm Size, Firm Age Dan Sales Growth Terhadap Kinerja Keuangan Perusahaan Perbankan Syariah Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2013-2022 Puspita, Indah Lia; Ramadhani, Yoga Adit
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 2 (2024): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i2.16426

Abstract

This study aims to examine the effect of Board Size, Firm Size, Firm Age and Sales Growth on the financial performance of Islamic Banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2013-2022. This type of research uses quantitative methods with secondary data. The population in this study were Islamic banking companies listed on the Indonesia Stock Exchange (IDX) in the 2013-2022 period. The sampling method used is saturated sampling, meaning that all members of the population are used as samples. A total of 4 companies for 10 years and a total sample of 40 annual financial report data. Hypothesis testing in this study was tested using multiple linear regression analysis using SPSS version 26. The results of this study indicate that Board Size, Firm Age and Sales Growth have a significant effect on company financial performance, while Firm Age has no significant effect on company financial performance.
Co-Authors Ariningrum, Hardini Awan, Juni Cahyanti, Tri hakiki, candra Iing Lukman Kusnadi, - lestari, lesti Maharani, Yustika Mudrikah, Ritali Evi Muhammad Luthfi octavia, dika Ramadhani, Yoga Adit Restiono, Nanang Sari, Ria Sariningsih, Eka Sulistya, Novi