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All Journal Jurnal Kajian Akuntansi Empowerment : Jurnal Pengabdian Masyarakat Jurnal Riset Keuangan dan Akuntansi (JRKA) JIFA (Journal of Islamic Finance and Accounting) Kajian Akuntansi
Oktaviani Rita Puspasari
Universitas Kuningan
Religion Economics, Econometrics & Finance Social Sciences

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Pengaruh Faktor Makroekonomi terhadap Pembiayaan Bermasalah Hernawati, Herni; Puspasari, Oktaviani Rita
Journal of Islamic Finance and Accounting Vol 1, No 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.008 KB) | DOI: 10.22515/jifa.v1i1.1134

Abstract

The purpose of this research was conducted to determine and test the influence of macroeconomic factors in the form of inflation, BI Rate and exchange Rate (kurs) toward non performing financing. Population in this research is the Islamic Banking industry in Indonesia among 2010-2016. The sampling technique used is purposive sampling where the sample is selected based on the criteria determined by the writer.The data used is secondary data sourced from the official website of each Islamic Banking.To know the influence of  inflation, BI Rate and exchange Rate (kurs) toward non performing financing this research used eviews as statistical research tool. The research method used descriptive method with quantitative approach. This research used panel regression analyst model performance by using the four classical assumption which are normality, multicollinearity, autocorrelation and heteroscedasticity.The results show inflation has a positive impact and not significant on non performing financing (NPF), BI Rate and exchange Rate (kurs) have positive and significant effect on non performing financing (NPF).Key words: Inflation, BI Rate, Exchange Rate, Non Performing Financing (NPF)JELclassificationis : E44, G01, G21, G28, G32
Mekanisme Islamic Corporate Governance Pada Kinerja Bank Umum Syariah Menggunakan Islamic Performance Index Puspasari, Oktaviani Rita
Jurnal Riset Keuangan dan Akuntansi Vol 3, No 2 (2017): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v3i2.936

Abstract

This study examine how Islamic Corporate Governance mechanism which are : a number of sharia supervisory board meeting, independent directors, a number of audit committee meeting has an effect to the Islamic Bank performance in Indonesia which meassured by Islamic Performance Index, which proxy by : Profit sharing ratio (PSR), Islamic Income Ratio (IIR) and Equitable Distribution Ratio (EDR).  The sample selection method is purposive sampling and obtained 9 Islamic bank in 5 years period observation with 45 data are being sampled.  Multiple regression analysis is used to analyze the data.  The results shows that a number of DPS meeting have a negative effect  to PSREDR, however positive effect showed for IIR.  Then, independent directors have a negative effect to the PSR and IIR, however it has positive effect for EDR. As well as, negative effect showed by a number of audit committee meeting to PSR and IIR, while a number of audit committee meeting have positive effect for EDR. However the analysis result show that there are no significant effect from independent variable to the Islamic Bank performance which measured by Islamic Performance Index.Keyword:  A number of Sharia Supervisory Board meetings, Independent Directors, a number of audit committee meeting, Islamic Bank Performance.
ANALISIS COST LOANABLE FUND, TARGET LABA DAN RISK FACTOR SEBAGAI DETERMINAN NISBAH PEMBIAYAAN BERBASIS BAGI HASIL PADA BANK SYARIAH DI INDONESIA Puspasari, Oktaviani Rita
Jurnal Riset Keuangan Dan Akuntansi Vol 6, No 2 (2020): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v6i2.4129

Abstract

Pembiayaan Berbasis Jual Beli dan Kinerja Bank Umum Syariah di Indonesia Puspasari, Oktaviani Rita
Jurnal Riset Keuangan dan Akuntansi Vol 2, No 1 (2016): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v2i1.447

Abstract

This study examine how trade basis financing products which are : murabahah and istishna has an effect to the Islamic Bank performance in Indonesia which meassured by profitability, then the profitability proxied by ROA (return on asset).  The sample selection method is purposive sampling and obtained eleven Islamic bank in 5 years period observation with 53 data are being sampled.  Multiple regression analysis is used to analyze the data.  The results shows that volume of murabahah financing product has negative effect also has no signifficant effect to Islamic Bank performances, istishna’ financing has positive and significant effect to the Islamic bank performance in Indonesia, while salam financing have no balance anymore on the total Islamic Bank financing with many internal and external factors which affected, as well as trade basis financing products has no significant effect to the Islamic Bank Performance.
Pelatihan Penerapan Metode Full Costing Dalam Perhitungan Harga Pokok Penjualan Untuk Penetapan Harga Jual Produk Martika, Lia Dwi; Puspasari, Oktaviani Rita; Syarifudin, Syahrul
Empowerment : Jurnal Pengabdian Masyarakat Vol 5, No 01 (2022): Empowerment
Publisher : Program Studi Ilmu Hukum Fakultas Hukum Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/empowerment.v5i01.5113

Abstract

 The calculation and drafting of cost of goods is an important matter. So that the business owner does not experience a loss, the selling price of an item cannot be determined arbitrarily. Many business owners do not know how to determine the selling price because they do not know the concept of calculating the cost of goods sold (COGS) for the resulting products. Cost of Goods Sold (COGS) is the amount of expenditure and expenses that are allowed, either directly or indirectly, to produce goods or services in the conditions and places where the consumer can sell or use the goods. So there are important benefits that business owners must realize that the Cost of Goods Sold (HPP) must be recorded and calculated properly, so that the selling price is correct. The method used was short training and mentoring which was carried out with individual and classical approaches. The results of this service are expected to provide knowledge and insight for business owners so that they can use financial information carefully for decision making and be able to apply bookkeeping in good business management.Keywords: Full Costing, Cost of Goods Sold, Selling Price
Implementasi SAK ETAP dan Kualitas Laporan Keuangan UMKM terkait Akses Modal Perbankan Teti Rahmawati; Oktaviani Rita Puspasari
Jurnal Kajian Akuntansi Vol 1, No 1 (2017): JUNI 2017
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v1i1.510

Abstract

Abstract The aim of this research is analyze further about the quality of finance statement UMKM, the readiness of UMKM in implementing SAK ETAP when compiling the finance statement, and assess the impact of SAK ETAP implementation when UMKM is compiling the finance statement. This research method is explanatory survey that comes from primary data. Data collection techniques through qustionnaire and direct interview. UMKM in Kuningan regency has not been ready to implement SAK ETAP in compiling the finance statement because mostly the businessman have not understood SAK ETAP yet. Business measurement, term of business establishment, socialization and training of SAK ETAP, education background and also the last owner education grade influence toward the perceive of business man which is related with the significance of accountancy process to UMKM. Business measurement, term of business establishment, socialization and training of SAK ETAP, education background and the owner education grade, also management professionalism influence toward the doers comprehension of UMKM which is related with implementation of SAK ETAP. The impact of implementation SAK ETAP indicated that finance statement quality influence toward the ease of banking capital access. Keywords: UMKM; SAK ETAP; Finance statement quality; Banking access.AbstrakPenelitian ini bertujuan menganalisis kualitas laporan keuangan UMKM, kesiapan UMKM dalam mengimplementasikan SAK ETAP pada saat penyusunan laporan keuangan dan menilai dampak dari pengimplementasian SAK ETAP ketika UMKM di wilayah Kabupaten Kuningan menyusun laporan keuangan. Penelitian ini menggunakan metode explanatory survey yang bersumber pada data primer. Teknik Pengumpulan data melalui kuesioner dan wawancara langsung. UMKM di Kabupaten Kuningan belum siap untuk mengimplementasikan SAK ETAP dalam menyusun laporan keuangan karena sebagian besar pelaku usaha belum memahami SAK ETAP. Ukuran usaha, lama usaha berdiri, pemberian sosialisasi dan pelatihan SAK ETAP, latar belakang pendidikan serta jenjang pendidikan terakhir dari pemilik berpengaruh terhadap persepsi pelaku usaha terkait pentingnya proses akuntansi pada UMKM. Ukuran usaha, lama usaha berdiri, pemberian informasi dan sosialisasi SAK ETAP, latar belakang dan jenjang pendidikan terakhir pelaku usaha, serta profesionalisme manajemen berpengaruh terhadap pemahaman pelaku UMKM terkait implementasi SAK ETAP. Dampak dari implementasi SAK ETAP memberikan indikasi kuat bahwa kualitas laporan keuangan berpengaruh terhadap besarnya kemudahan akses modal perbankan.Kata Kunci: UMKM; SAK ETAP; Kualitas laporan keuangan; Akses perbankan.
Implementasi Sistem Keuangan Desa dan Kualitas Laporan Keuangan Pemerintah Desa di Kabupaten Kuningan Oktaviani Rita Puspasari; Dendi Purnama
Jurnal Kajian Akuntansi Vol 2, No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i2.1719

Abstract

AbstractThis study aims to determine the effect of the implementation of drop financial system (siskeudes) towards the quality of dorp financial statements, while there is competency of human resources variables, data quality, top management support, system quality, and information technology utilization as moderating variables. The population in this study were 361 villages in Kuningan area, while 190 villages being as a sample which drawn by using purposive sampling method and slovin formula used on determining sample size. The data analysis technique in this study used moderation regression analysis. The results show that the competence of human resources (HR) and utilization of information technology strengthen the influence of drop financial system implementation towards the quality of financial reports, while the data quality variable, top management support, and system quality did not strengthen the influence of drop financial systems implementation towards the quality of drop financial statement .Keywords: Siskeudes implementation; Financial statement quality.AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh implementasi sistem keuangan desa (siskeudes) terhadap kualitas laporan keuangan pemerintah desa, dimana terdapat variabel kompetensi SDM, kualitas data, dukungan manajemen puncak, kualitas sistem dan pemanfaatan teknologi informasi sebagai variabel pemoderasi.Populasi dalam penelitian ini adalah seluruh desa yang berada diwilayah kabupaten kuningan sebanyak 361 desa, sedangkan sampel yang diambil sebanyak 190 desa yang penarikannya dilakukan dengan metode purposive sampling, serta menggunakan rumus slovin dalam menentukan ukuran sampel.Teknik analisis data dalam penelitian ini menggunakan analisis regresi moderasi. Hasil pengujian menunjukkan bahwa kompetensi sumber daya manusia (SDM) dan pemanfaataan teknologi informasi memperkuat pengaruh implementasi sistem keuangan desa terhadap kualitas laporan keuangan, sedangkan variabel kualitas data, dukungan manajemen puncak dan kualitas sistem tidak memperkuat pengaruh implementasi sistem keuangan desa terhadap kualitas laporan keuangan pemerintah desa.Kata Kunci: Implementasi siskeudes, Kualitas laporan keuangan.
Factors Affecting Transparency And Accountability Of Village Fund Allocation Management Neni Nurhayati; Amir Hamzah; Oktaviani Rita Puspasari; Sri Wijayatri
Kajian Akuntansi Volume 23, No. 1, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i1.7240

Abstract

This study aims at analzing the effect of presentation of accountability reports and accessibility toward transparency and accountability of village allocation management (ADD). The method used in this research is descriptive and verification method. The sampling technique used is purposive sampling obtaind 102 respondents. The data analysis technique used is Structure Equation Modeling (SEM). The results of the study are presentation of accountability reports and accessibility has positive effect on transparency of village allocation management (ADD), presentation of accountability reports and accessibility has positive effect on accountability of village allocation management (ADD).    
SISTEM KEUANGAN DESA : STUDI PADA PEMERINTAH DESA DI KABUPATEN KUNINGAN Dendi Purnama; Oktaviani Rita Puspasari
Jurnal Riset Keuangan dan Akuntansi Vol 5, No 2 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v5i2.4050

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi SDM, kualitas data, dukungan manajemen puncak dan pemanfaatan teknologi informasi terhadap penggunaan siskeudes. Populasi dalam penelitian ini adalah seluruh pemerintahan desa di wilayah kabupaten Kuningan sebanyak 361 desa. Sampel dalam penelitian ini sebanyak 190 desa dengan menggunakan rumus slopin dan secara random probability. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil pengujian secara parsial menunjukkan bahwa kompetensi SDM, kualitas data, dukungan manajamen puncak, dan pemanfaatan teknologi informasi berpengaruh positif signifikan terhadap implementasi sistem keuangan desa. Kompetensi SDM, kualitas data, dukungan manajemen puncak dan pemanfaatan teknologi informasi dapat menentukan keberhasilan impelementasi sistem keuangan desa.Kata Kunci: Siskeudes, kompetensi SDM, kualitas data, dukungan manajemen puncak, pemanfaatan teknologi informasi.
ANALISIS COST LOANABLE FUND, TARGET LABA DAN RISK FACTOR SEBAGAI DETERMINAN NISBAH PEMBIAYAAN BERBASIS BAGI HASIL Oktaviani Rita Puspasari
Jurnal Riset Keuangan dan Akuntansi Vol 6, No 2 (2020): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v6i2.4387

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Cost Loanable Fund, Target Laba dan Risk Factor sebagai Determinan Nisbah Pembiayaan BerBasis Bagi Hasil pada Bank Syariah di Indonesia. Populasi dalam penelitian ini adalah seluruh Bank Umum Syariah yang ada di Indonesia dengan jumlah sampel sebanyak 11 bank. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda.. Hasil pengujian menunjukkan bahwa cost Loanable Fund, target laba dan risk factor baik secara parsial maupun simultan berpengaruh sebagai determinan nisbah pembiayaan berbasis bagi hasil pada Bank Umum Syariah di Indonesia.Kata  Kunci  : Cost of loanable fund, target laba, risk factor, nisbah pembiayaan bagi hasil
Co-Authors Amir Hamzah Enung Nurhayati Hernawati, Herni Martika, Lia Dwi Neni Nurhayati Purnama, Dendi Rohmah Tun Nuroh Sri Wijayatri Syarifudin, Syahrul Teti Rahmawati