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All Journal AKUNTABILITAS Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI International Journal of Community Service Learning International Journal of Economics, Business and Accounting Research (IJEBAR) Studi Kasus Inovasi Ekonomi Proceedings of The International Conference on Social and Islamic Studies Penamas: Journal of Community Service D'edukasi: Jurnal Pengabdian Masyarakat

Puji Nurhayati

Universitas PGRI Madiun

Author-ID : 2138334

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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RGEC INFLUENCE ON COMPANY VALUE (CASE STUDY ON ISLAMIC BANKING COMPANIES IN INDONESIA 2015-2019) Erisa Putri Wardani; Puji Nurhayati
International Conference on Social and Islamic Studies Proceedings of the International Conference on Social and Islamic Studies (SIS) 2021
Publisher : International Conference on Social and Islamic Studies

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

The company's value is an assessment of investors, customers, and stakeholders on the company's condition that can be seen based on the market price value of the company's stock. This research aims to find out the influence of Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital (RGEC) on corporate value (Earning Per Share). This study uses regression analysis techniques and panel data from the annual report of 12 Indonesian Islamic banks in the period 2015-2019. The data used in this study used quantitative data obtained from the Indonesia Stock Exchange (IDX) website and each Islamic bank website. The results of this study can be concluded that risk profiles have a positive and significant effect on the company's value. At the same time, Good Corporate Governance (GCG), Earnings, and Capital are known to have a negative and insignificant effect on the company's value. Advice for further research is to use variables other than NPF, the proportion of board of commissioners, ROE, or CAR so that the study results are different and add research time.

INFLUENCE OF AUDITOR TURNOVER, KAP REPUTATION, AUDIT OPINION ON AUDIT DELAY WITH AUDIT LAG AS INTERVENING VARIABLE Eva Ariska; Puji Nurhayati
International Conference on Social and Islamic Studies Proceedings of the International Conference on Social and Islamic Studies (SIS) 2021
Publisher : International Conference on Social and Islamic Studies

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

Financial statements are a tool that is used as a measuring tool that is used as a basis for a company's decision making. Quality and timeliness in financial statements can be used as a reference and investor confidence, if the company can provide accurate, clear, and precise information, and information that can be compared with other indicators. The purpose of this study is to find out the effect of auditor turnover, KAP reputation, audit opinion on audit delay with audit lag as intervening variabel (case studies on consumer goods companies registered with IDX period 2018-2019). This study used secondary data in the form of annual company reports and independent audit reports with a sample of 43 companies from the population of consumer goods companies registered with the IDX in 2018-2019. Data collection techniques use library study methods (data documentation) from secondary data sources. Data analysis techniques use multiple linear regression analysis and SPSS 25.0 software. The results showed that the change of auditor, KAP reputation, and audit opinion had no effect on audit delay, while audit lag could not mediate audit opinion against audit delay. The advice for future research is to be able to add other research variables that are factors that influence audit delay, as well as conduct research on audit lag as a mediation variable.

PENGARUH CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP FINANCIAL DISTRESS (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2015-2019) Puji Nurhayati
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.4270

Financial distress is a condition of the company will face difficulties with the emergence of the company's financial decline even to the point of bankruptcy. The research aims to examine the influence of managerial ownership, institutional ownership, audit committee size, liquidity, and profitability on financial distress. The population of this study is a manufacturing company of 169 companies. The samples were taken using purposive sampling, so 25 company samples were obtained. Data analysis techniques use descriptive statistics, classical assumption tests, multiple linear regression analysis, hypothesis tests, and coefficients of determination. Based on the analysis of data obtained the conclusion that managerial ownership has no effect on financial distress, institutional ownership has no effect on financial distress, audit committee size affects financial distress, liquidity affects financial distress, and profitability has no effect on financial distress.

Implikasi Zakat dan Islamic Social Reporting Terhadap Kinerja Keuangan Pada Perbankan Syariah Di Indonesia Puji Nurhayati; Dian Saputri Rustiningrum
Jurnal Ilmiah Ekonomi Islam Vol 7, No 3 (2021): JIEI : Vol. 7, No. 3, 2021
Publisher : ITB AAS INDONESIA Surakarta

This study aims to determine the effect of Zakat and Islamic Social Reporting on the financial performance of Indonesian Islamic banking listed on the Jakarta Islamic Index (JII) for 5 years from 2015-2019. The population in this study is Islamic banking which recorded in the Jakarta Islamic Index (JII) for the 2015-2019 period. Sampling technique using purposive sampling method and obtained 70 islamic banking which is used as a sample. Data analysis technique using panel data regression analysis technique using eviews. Statistical analysis in this study uses quantitative data. The results of this study indicate that: Zakat has no effect on Islamic banking financial performance, Islamic Social Reporting (ISR) has an effect on financial performance in Islamic banking, Suggestions for further research can add research variables and increase the research period so that the results obtained are more accurate.

Analisis Pengaruh E-Marketing terhadap Competitive Advantage Melalui Kinerja Marketing Puji Nurhayati
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Penelitian ini bertujuan untuk menguji pengaruh e-marketing terhadap comptetitive advantage melalui kinerja Marketing. Penelitian ini menggunakan data primer yaitu kuesioner. Sampel dalam penelitian ini sebanyak 74 UMKM di Provinsi Jawa Timur. Uji kualitas data dan analisis data menggunakan teknik Partial Least Square (PLS) dengan software WarpPls 5.0. Hasil penelitian menunjukkan bahwa penggunaan e-marketing berpengaruh positif dan signifikan terhadap comptetitive advantage, penggunaan e-marketing berpengaruh positif dan signifkan terhadap kinerja marketing dan penggunaan e-marketing berpengaruh positif dan signifkan terhadap comptetitive advantage melalui kinerja marketing.

FAKTOR-FAKTOR YANG MEMPENGARUHI ISLAMIC SOCIAL REPORTING PERUSAHAAN-PERUSAHAAN YANG TERDAFTAR PADA INDEKS SAHAM SYARIAH INDONESIA (ISSI) TAHUN 2014-2016 Eka Susanti; Puji Nurhayati
INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018)
Publisher : Universitas PGRI Madiun

This study aims to obtain empirical evidence on the analysis of factors affecting Islamic Social Reporting (ISR). Factors used include company size, profitability, industry type, and as an additional variable that is sharia securities. The measurement of Islamic Social Reporting (ISR) is based on the category of Islamic reporting to measure the Index ISR viewed from the company's annual report. The population in this study are all companies listed in Indonesia Sharia Shares Index (ISSI) in 2014-2016. Sampling method used in this research is purposive sampling method. The total sample used in this study as many as 10 companies. Data analysis was done by classical assumption test and hypothesis testing by multiple regression method. The results of this study indicate that the company size factor, Profitability No significant positive effect on ISR in Indonesia. While the type of industry, Securities have a significant effect on ISR in Indonesia.Keyword : Islamic Social Reporting, List of Sharia Securities, ISR Index and company’scharacteristic

DETERMINAN KARAKTERISTIK PERUSAHAAN TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2016) Puji Nurhayati; Sari Kurniati
INVENTORY: JURNAL AKUNTANSI Vol 3, No 1 (2019)
Publisher : Universitas PGRI Madiun

This study aims to examine the influence of company characteristics which include profitability, leverage and company size on environmental disclosure. The data used in this study is secondary data with the number of 270 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. Data testing uses multiple regression through SPSS software. The test results prove that the profitability and size of the company affect environmental disclosure while leverage does not affect environmental disclosure.

PERAN PROFITABILITAS DALAM HUBUNGAN GOOD CORPORATE GOVERNANCE DAN EFISIENSI BIAYA TERHADAP ISLAMIC SOCIAL REPORTING Puji Nurhayati; Erma Wulan Sari; Desy Nur Pratiwi; Adelia Rahma Shabira
Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i2.5401

Financial institutions have a very important role in the country's economic efforts. Banking growth in Indonesia is very rapid, based on statistical data on banking improvement until January 2019 as many as 1,922 banking units. The Islamic banking industry in Indonesia is experiencing very strong growth with the potential of Islamic financial assets of 99 billion, making Indonesia ranked 4th in the world in 2020. The existence of CSR disclosure obligations in the company makes the company not only apply the concept of single-buttom-line oriented to achieving maximum profit but the company should pay attention to the triple-buttom-line which includes the financial aspects of the company, social life and the environment. This concept is very linear if implemented in the ISR concept. This study aims to test the influence of Good Corporate Governance (GCG) and cost efficiency on Islamic Social Reporting (ISR) and test the role of profitability in moderating good corporate governance (GCG) and cost efficiency relations on Islamic social reporting (ISR). The study used a sample of 13 companies during 2014-2020. The sampling method in this study used the purposive sampling method. The data analysis techniques used in this study consisted of descriptive statistics, classical assumption tests (normality tests, heteroskedasticity tests, multicollinearity tests, and autocorrelation tests), multiple linear regression analysis tests, partial tests (t) and Moderation Regression Analysis (MRA) tests. The results showed that Good Corporate Governance (GCG) and cost efficiency have an effect and significance on Islamic Social Reporting (ISR). While profitability is not able to moderate the good relationship of Good Corporate Governance (GCG) and cost efficiency to Islamic Social Reporting (ISR). Keywords : Islamic Social Reporting (ISR), Good Corporate Governance (GCG), Cost Efficiency, Profitability, Sharia Bank

Digital Entrepreneurship Assistance for Handicraft SMEs in Cileng Village Richo Diana Aviyanti; Anny Widiasmara; Heidy Paramitha Devi; Puji Nurhayati; Diaz Martha Chairunnisa; Moh. Tajuddin Azzam Zami
International Journal of Community Service Learning Vol. 6 No. 2 (2022): May 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijcsl.v6i2.48479

The increase in the number of MSMEs will not contribute and support them if they cannot compete with the changing times. Internet of Things (IoT) is one form of changing times that impacts all aspects, including business. The impact of IoT on business is the existence of businesses, from conventional businesses to digital businesses. MSMEs must respond to these business changes, one of which is by changing conventional marketing to digital marketing. This activity aims to increase literacy on marketing strategies and information technology, develop marketing reach, and increase turnover. The target of this PKM program is a group of MSMEs producing handicrafts in Cileng Village, Magetan, which still lacks literacy about marketing and information technology. The method of service is mentoring and training. Mentoring and training related to product photos, making product descriptions using copywriting techniques, and opening an online store. The program is expected to increase knowledge about digital marketing training, market reach, and meeting the desired turnover target. Moreover this community service potential for the development of Creative Economy-based SMEs.

INFLUENCE OF FINANCIAL PERFORMANCE ON THE VALUE OF COMPANIES WITH ISLAMIC SOCIAL REPORTING AS A MODERATION VARIABLE (Case Study on Islamic Banking Companies in Indonesia-Malaysia 2015-2019) Erisa Putri Wardani; Puji Nurhayati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.3345

This study aims to determine the effect of financial performance on the value of companies by using Islamic Social Reporting as a moderation variable. The study used a regression analysis technique of panel data with E-views software from a sample of 13 Indonesian Islamic banks and 6 Malaysian Islamic banks in the period 2015-2019. The results of this study can conclude that there are several variable differences in Indonesian and Malaysian Islamic banks. In Indonesian Islamic banks, financial performance significantly affects the company's value, but in Malaysian Islamic banks, financial performance does not significantly affect the company's value. Then both Indonesian and Malaysian Islamic banks proved that Islamic Social Reporting could not moderate the relationship between financial performance and the company's value. Further research can add other research variables that can affect a company's value apart from financial performance. Keywords: Islamic social reporting, financial performance, company values, Islamic banking.

Co-Authors Abd Rohman Taufiq Adelia Rahma Shabira Anisa Prima Dihastuti Anny Widiasmara Aviyanti, Richo Diana Desy Nur Pratiwi Desy Nur Pratiwi Devi, Heidy Paramitha Dian Saputri Rustiningrum Diaz Martha Chairunnisa Eka Susanti Erisa Putri Wardani Erisa Putri Wardani Erma Wulan Sari Eva Ariska Juli Murwani Moh. Tajuddin Azzam Zami Richo Diayan Aviyanti Rihan Mustafa Zahri Sari Kurniati Tiya Dzuralda Vannesa Ghifarianty Veronika Cindy Mey Tika Sari

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