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All Journal Buletin Studi Ekonomi E-SOSPOL JWEM (Jurnal Wira Ekonomi Mikroskil) JURNAL ADMINISTRASI BISNIS Jurnal Akuntansi Multiparadigma AKRUAL: Jurnal Akuntansi Health Notions Ekspektra: Jurnal Bisnis & Manajemen JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Multidiciplinary Journal Majalah Ekonomi Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen POLITICO EKUITAS (Jurnal Ekonomi dan Keuangan) Performance Jurnal Entrepreneur dan Entrepreneurship Jurnal Perilaku dan Strategi Bisnis JOURNAL FOR BUSINESS AND ENTREPRENEURSHIP Jurnal Akuntansi Majalah Ilmiah Dian Ilmu AloHA International Journal of Health Advancement (AIJHA) Interdisciplinary Journal on Law, Social Sciences and Humanities Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ad'ministrare Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Administrasi Bisnis
Zarah Puspitaningtyas
Faculty Of Social Sciences And Political Science, University Of Jember
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Manfaat Informasi Akuntansi untuk Memprediksi Risiko Investasi Saham Berdasarkan Pendekatan Decision Usefulness Puspitaningtyas, Zarah
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study is to explain the usefulness of accounting information to predict the risk of stock investment based on the decision usefulness approach, technically shown through the effect of variable accounting on risk of stock investment. Based on analysis of 13 companies over a period of five years (2001-2005) by using multiple linear regression, the model shows that the current ratio significantly influence the risk of stock investment. However, signs of regression coefficients are not consistent with the predictions of the study. The results indicate that the current ratio has positive influence on the risk of stock investment. F test shows that the regression model with the current ratio as independent variables significantly influence the risk of stock investment. Meanwhile, the regression model with independent variables of current ratio, debt equity ratio, total assets turnover, return on investment, sales growth, and price earnings ratio do not significantly influence the risk of stock investment. The findings suggest that accounting information has relatively little ability to explain variations in risk of stock investment. The validation of regression models shows no difference between the real investment risk and investment risk prediction, meaning that accounting information is useful for predicting the risk of stock investment.
Decision Usefulness Approach Of Accounting Information: Bagaimana Informasi Akuntansi Menjadi Useful ? Puspitaningtyas, Zarah
AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p92-108

Abstract

AbstractApplication of decision usefulness approach to produce accounting information that is relevant and reliable. Relevant information, that has the capacity to affect the confidence of investors about future returns, and should be released in a timely manner.The concept of decision usefulness of accounting information plays an important role in identifying problems for users of financial reports and selection of accounting information that users of financial statements to make the best decision. To apply the concept of decision usefulness is necessary linkages with the various theories in economics and finance. Decision usefulness approach assumes that individual decision makers are rational, that is individuals who will choose the action that will yield the highest expected utility.
The Influence of Organizational Culture on Performance through Employee Work Motivation Puspitaningtyas, Zarah; Wijayanti, Anna Isnaini; Hernawati, Sri
Health Notions Vol 2 No 5 (2018): May 2018
Publisher : Humanistic Network for Science and Technology (Address: Cemara street 25, Ds/Kec Sukorejo, Ponorogo, East Java, Indonesia 63453)

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Abstract

Public health centre is a the technical implementation unit of the office regency are responsible for organizing health development in a working area. In the work environment, Puskesmas is increasingly aware of the importance of organizational culture in working for employees, in order to increase employee work motivation, which will encourage employees to improve their performance. But sometimes the implementation of good performance can not run optimally with existing theory as happened at some health centers in Lumajang district. This research aims was to analyzed the influence of organizational culture on performance through employee worked  motivation in the Worked Areas of  Labruk Kidul Public Health centre, Gesang Public Health centre, and Sukodono Lumajang Public Health Center. This type of research was a observational analytic, and used cross sectional approach method. Sample in this study amounted to 167 employees used total sampling technique, 55 employees in Labruk Kidul Health Center, 53 employees at Gesang Public Health Center, and 59 at Sukodono Lumajang Public Health Center. Data analysis technique was done by Partial Least Square (PLS) method. Based on the test results there was an influence of organizational culture on performance through employee worked motivation, with a t value of 8,716 statistics (t statistics> t table 1.96) means that the better organizational culture applied will increased employee worked motivation, so employee performance will also increased. To realize the excellent service oriented on improving the performance of employees, must be supported from all aspects of human resources, infrastructure, methods, environment both internal and external, and good management, so that existing facilities are expected to facilitate all aspects in the field of health in relation to public services which may h ave an impact on improving the performance of technical officers.
Penerapan Corporate Social Responsibility Terhadap Profitabilitas Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia 2012-2016 Puspitaningtyas, Zarah; Lestari, Oktavia Dwi; Prakoso, Aryo
Ekspektra : Jurnal Bisnis dan Manajemen Vol 2, No 1 (2018)
Publisher : Universitas Dr. Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.964 KB) | DOI: 10.25139/ekt.v2i1.700

Abstract

Tujuan studi ini adalah menganalisis pengaruh Corporate Social Responsibility (CSR) terhadap profitabilitas.Corporate Social Responsibility (CSR) diproksikan ke biaya kesejahteraan karyawan, biaya kemitraan, dan biaya bina lingkungan, sedangkan profitabilitas diproksikan ke Return On Assets (ROA). Studi ini menggunakan pendekatan deskriptif kuantitatif. Analisis data menggunakan metode regresi linier berganda. Populasi adalah seluruh perusahaan barang konsumsi yang terdaftar di Bursa Efek  Indonesia (BEI), selanjutnya sampel dipilih menggunakan teknik purposive dan diperoleh 9 perusahaan. Berdasarkan hasil analisis, pada tingkat signifikansi 5% menunjukkan bahwa secara parsial biaya kesejahteraan karyawan berpengaruh signifikan terhadap profitabilitas. Sedangkan, biaya kemitraan dan biaya bina lingkungan tidak berpengaruh terhadap profitabilitas. Uji simultan menunjukan bahwa biaya kesejahteraan karyawan, biaya kemitraan, dan biaya bina lingkungan berpengaruh signifikan terhadap profitabilitas. The Implementation of Corporate Social Responsibility to Profitability of Consumer Goods Companies Listed on Indonesia Stock Exchange 2012-2016AbstractThe objective of this study is to analyze the influence of Corporate Social Responsibility (CSR) on profitability. Corporate Social Responsibility (CSR) is proxied to employees' welfare costs, partnership costs, and environmental development costs, while profitability is proxied to Return On Assets (ROA). This study uses a quantitative descriptive approach. Data analysis using multiple linear regression method. The population is all consumer goods companies listed on the Indonesia Stock Exchange (IDX), then the sample is selected using purposive techniques and obtained 9 companies. Based on the analysis, at a significance level of 5% indicates that partially the cost of employee welfare has a significant effect on profitability. Meanwhile, the cost of partnership and environmental development cost has no effect on profitability. Simultaneous test shows that employee welfare cost, partnership cost, and environmental development cost have significant effect to profitability.
STRATEGI KOMUNIKASI PEMASARAN AIR MINUM DALAM KEMASAN (AMDK) AL QODIRI (Marketing Communication Strategy Water Bottle Al Qodiri) Sukoco, Sampir Andrean; Wahyudi, Edy; Puspitaningtyas, Zarah
POLITICO Vol 17, No 2 (2017): Jurnal POLITICO Fisipol
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (500.571 KB) | DOI: 10.32528/politico.v17i2.977

Abstract

Strategi komunikasi pemasaran merupakan upaya penyampaian pesan yang dilakukan oleh suatu perusahaan untuk mengenalkan, menginformasikan, mempromosikan produk , atau  melakukan komunikasi persuasif agar produk yang di tawarkan dapat menarik konsumen untuk membeli. Strategi komunikasi pemasaran akan berjalan dengan baik apabila pesan yang disampaikan efektif dalam mempengaruhi konsumen. Penelitian ini bertujuan untuk mengetahui strategi komunikasi pemasaran yang dilakukan oleh PT Tujuh Impian Bersama. Metode penelitian ini menggunakan metode kualitatif dengan cara mendepenelitiankan apa yang dilakukan perusahaan dalam strategi komunikasi pemasaran yang meliputi komunikasi produk, harga, tempat, dan promosi. Teknik penentuan informan menggunakan metode purposive, informan untuk penelitian ini berjumlah 3 orang yang dipilih peneliti karena memiliki kompetensi dibidangnya. Pengumpulan data dilakukan melalui observasi, wawancara, dokumentasi, dan triangulasi. Metode analisis data mencakup reduksi data, kategorisasi data, dan sintesisasi. Kesimpulan dari penelitian ini adalah bauran pemasaran menjadi strategi PT Tujuh Impian Bersama dalam melakukan komunikasi pemasaran produk air minum dalam kemasan  (AMDK) Al Qodiri. Promosi menjadi alat komunikasi pemasaran penting yang meliputi periklanan, penjualan personal, promosi penjualan, publikasi, dan pemasaran langsung.Kata Kunci : Strategi komunikasi pemasaran, bauran pemasaran, bauran promosi
Prediksi pergerakan harga saham menggunakan analisis profitabilitas Puspitaningtyas, Zarah
Performance Vol 24 No 2 (2017): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

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Abstract

Background: Stock price movements can be predicted using fundamental analysis based on the information presented in the company's financial statements. Based on the analysis, investors can measure the company's performance and predict the direction of stock price movements. Methodology: Prediction of stock price movement using profitability analysis was done by testing the effect of profitability to stock price. The intended stock price is the market price that occurs on the exchange at a certain moment determined by the market participants. Profitability in this study was measured by using indicator of return on asset, return on equity, net profit margin, and earnings per share. The study object is non-banking companies listed on the Indonesia Stock Exchange and listed in the LQ45 Index in the period of 2011-2016. The data were collected using purposive sampling technique. Furthermore, the data were analyzed using multiple linear regression method. Findings: At a significance level of 5%, the results of the analysis concluded that only earnings per share that has a significant effect on stock price. Meanwhile, the other three profitability indicators i.e. return on asset, return on equity, and net profit margin have no effect on stock price. Thus, the results of this study indicate that profitability measured using indicator of return on asset, return on equity, and net profit margin does not reflect stock price movements. In other words, stock price movements can only be predicted using earning per share indicator. Keywords: fundamental analysis, profitability, stock price.
Pengaruh Inflasi dan BI Rate terhadap Indeks Harga Saham Gabungan (Studi Kasus pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2011-2015) Maslikha, Henik; Puspitaningtyas, Zarah; Prakoso, Aryo
e-Sospol Vol 4 No 1 (2017): Komodifikasi Tubuh Perempuan di Instagram
Publisher : University of Jember

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Abstract

Abstract Investors in economic motive will afford to invest in stock of company that can provide profit and dividends. Capital market participants will observe the movement of the Composite Stock Price Index on the stock exchange as one of viewpoints to invest. Stock price index is influenced by several factors, such as inflation rate, interest rate, exchange rate. In analyzing theComposite Stock Price Index, the researcher only limited on the inflation and BI ratevariables. This research aims to know the effect of inflation and BI rate on Composite Stock Price Index (a case study on the property and real estate companies registered on the Indonesia Stock Exchange in period of 2011-2015). This research used a quantitative approach. 40 companies and real estate properties were taken as the samples which were obtained by using purposive sampling. Data were analyzed by using multiple linear regression method. The research results indicated that inflation did not affect the Composite Stock Price Index while BI rate significantly affected on the Composite Stock Price Index. Inflation and BI rate showed the result of 10.3% which means that the variation of inflation and BI rate variablesaffectedthe Composite Stock Price Index while the remaining of 89.7% was affected or caused by other factors that were not included in this research model.
Anggaran Sebagai Alat Pengendalian Kinerja Pada PT Asuransi Kredit Indonesia (Askrindo) Cabang Jember Periode 2014-2016 Afifah, Ulfiana Zahraini; Puspitaningtyas, Zarah; Puspita, Yeni
e-Sospol Vol 4 No 2 (2017): Kelembagaan Pengelolaan Sampah Berbasis Komunitas
Publisher : University of Jember

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Abstract

Abstract Fine corporate performance is required by each company under State-Owned Enterprises, one of which is insurance company. The performance can be seen from scheme dimension as the benchmark of company’s success in achieving its purpose. This research is aimed at describing budget implementation as performance control tool in 2014-2016 period at Asuransi Kredit Indonesia of Jember branch. The budget scheme under investigation dealt with company’s profit report. The research method was descriptive qualitative in nature. Budget scheme as performance control could be scrutinized by three aspects, comprising creation, management, and evaluation. The research findings evinced that the budget implementation as performance control was properly executed as seen from the aspect of company’s scheme creation applying Spander and Log system or Launching, in which figures were determined by referring to the guide map issued by the head office and interdivision coordination. The management aspect of targeted profit in 2015 only sufficed 26% of initial target, yet in 2014 and 2016 the company could surpass the targets. Nevertheless, overall the gaps were still beneficial in as much as the gap between income and underwriting was bigger than those between underwriting and expense. The aspect of scheme evaluation was carried out on monthly basis by applying implementer system and the calculation of scheme variant analysis
PEMBUDAYAAN PENGELOLAAN KEUANGAN BERBASIS AKUNTANSI BAGI PELAKU USAHA KECIL MENENGAH Puspitaningtyas, Zarah
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.789 KB) | DOI: 10.24912/ja.v21i3.242

Abstract

The problems faced by small and medium enterprises (SMEs), one of which is lack of ability in business finance management. Businesses often feel confined in their ability to apply accounting because they are not yet accustomed to practicing accounting in the management of their business finances. The solution of these problems, then the businesses needs to get training and assistance in a sustainable manner related to the financial management of accounting-based business, so as to manage their business finances effectively. The purpose of this study is to know the culture of accounting-based financial management for businesses “batik” sector in Banyuwangi. The analysis was done by qualitative descriptive method, that is basing the result of observation and interview with informant. The results of the analysis concluded that accounting-based financial management can provide benefits for businesses to know the exact financial condition of the business, regulate and control the overall financial transactions that occur along the sustainability of its business. Therefore, businesses should familiarize (cultivate) to implement accounting-based financial management. The implication of the result of this study is expected to be composed of concepts related to the culture of accounting-based financial management for businesses actors, especially SMEs.
Pengaruh Profitabilitas Terhadap Kebijakan Dividen Dengan Likuiditas Sebagai Pemoderasi Puspitaningtyas, Zarah; Prakoso, Aryo; Masruroh, Andaratul
JURNAL ADMINISTRASI BISNIS (JAB) Vol 9, No 3 (2019)
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.9.3.2019.25120.1-17

Abstract

The purpose of this study was to analyze the effect of profitability on dividend policy by using liquidity as a moderating variable. Profitability is proxied using asset returns, the dividend policy is proxied using a dividend payout ratio, while liquidity is proxied using the current ratio. This research uses quantitative with the type of association research. The population is all 21 companies in the agricultural sector listed on the Indonesia Stock Exchange, then the sample was selected using a purposive sampling method and obtained 7 companies. Data is obtained from the annual report on the official website of the Indonesia Stock Exchange. The next data collected was analyzed using the moderated regression analysis. The results of the analysis prove that profitability influences dividend policy and liquidity moderate the relationship of profitability with dividend policy.
Co-Authors Afifah, Ulfiana Zahraini Agung Widhi Kurniawan Ahmad Afifuddin Sholeh Al Munawir Alfu Laila Ali Djamhuri Alifian Nugraha Amalia Muyassaroh Anastasia Murdyastuti Andaratul Masruroh Anggi Yuprita Amanda Puteri Anna Isnaini Wijayanti Ariska Tri Febriyanti Aryo Prakoso Bagus Sigit Sunarko Desy Tariustanti Didik Eko J Djoko Poernomo Dwimahendrawan, Andrias Edy Kurniawan Edy Wahyudi Feranita, Nungki Viana Ferry Andre Agustian Hadi, Enny Roseita Hari Karyadi Ika Sisbintari Isa Marufi Jamaluddin Jamaluddin Kristina Dwi Wulandari Kristina Dwi Wulandari Lestari, Oktavia Dwi Lestari, Oktavia Dwi Luh Putu Ratna Sundari Maslikha, Henik Masruroh, Andaratul Mohammad Hoiron Nungki Viana Feranita Prakoso, Aryo Puji Wahono Ratna Aprilia Setia Rini Rizc Ditya Purba Tandri Sampir Andrean Sukoco Sasongko Sasongko Septa Lukman Andes Sri Hernawati Wijayanti, Anna Isnaini Yeni Puspita Zumrotudz Dzakiyah