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All Journal Jurnal Reviu Akuntansi dan Keuangan MIMBAR (Jurnal Sosial dan Pembangunan) Jurnal Manajemen dan Bisnis (Performa) Falah : Jurnal Ekonomi Syariah Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) ACCRUALS (Accounting Research Journal of Sutaatmadja) Business Innovation and Entrepreneurship Journal Kajian Akuntansi Buana Ilmu Jurnal Ekuivalensi Management Studies and Entrepreneurship Journal (MSEJ) Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Jurnal Riset Akuntansi Kontemporer Jurnal Teknologi Informatika dan Komputer Devotion: Journal of Research and Community Service Jurnal Ekonomi Jurnal Riset Akuntansi TRANSAKSI Jurnal Entrepreneur dan Manajemen Sains Bandung Conference Series: Accountancy Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Return : Study of Management, Economic and Bussines The International Journal of Education Management and Sociology International Journal of Integrative Sciences Nanggroe: Journal Of Scholarly Service Jurnal Pengabdian Bersama Masyarakat Indonesia Jurnal Lentera Pengabdian JUARA: Jurnal Pengabdian Kepada Masyarakat INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER) Jurnal Internasional EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN

Pupung Purnamasari

Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Islam Bandung

Author-ID : 2561973

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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Analisis Pendapatan Non Halal Perbankan Syariah Di Indonesia: Sumber Dan Penggunaannya Hartanto, Rudy; Pramono, Irena Paramita; Purnamasari, Pupung
Falah: Jurnal Ekonomi Syariah Vol 4, No 2 (2019): Vol 4, No 2 Agustus 2019
Publisher : Universitas Muhammadiyah Malang

The existence of the regulation for Islamic banking causes it to conduct its activities by the guidance of Islamic principles which avoid some non-halal sources of income. On the other hand, the transactions between Islamic banking and conventional banking are unavoidable because conventional financial institutions still dominate all transactions in each country. This means that non-halal sources of income cannot be avoided, by the way of the transaction is done. This research aims to analyze on the sources of income and its distribution of the non-halal funds of Islamic Banks in Indonesia. This research is quantitative. The method of collecting data documentation uses data from 2015-2017 with a total sample of 102 Islamic banks. The results show that there were differences in the average non-halal funds of Islamic Commercial Banks with Islamic Business Unit Bank. In addition, this study shows that Islamic commercial bank tends to have non-halal funds bigger than Islamic Business Unit Bank. On the other hand, the result shows that non-halal funds sources in the banking industry are dominated by interest income from another conventional bank and the using of non-halal funds is dominated by social activities.

ASYMMETRIC COST BEHAVIOR AND CHOICE OF STRATEGY Purnamasari, Pupung; Umiyati, Indah
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Penelitian ini bertujuan untuk melihat variasi asymmetric cost behavior berdasarkan pilihan strategi perusahaan. Penelitian dilakukan pada perusahaan yang terdaftar di BEI kecuali perusahaan yang bergerak pada industry keuangan. Dengan mengunakan periode 2009 sampai dengan 2015 diperoleh sebanyak 1.792 firm-years. Analisis dilakukan dengan menggunakan regresi loglinier. Hasil penelitian menunjukkan bahwa terdapat fenomena asymmetric cost behavior pada perusahaan yang terdaftar di BEI dan pilihan strategi perusahaan berpengaruh secara moderat terhadap asymmetric cost behavior.

Pengaruh Konflik terhadap Kinerja Karyawan Bagian Produksi pada PT. YKT Gear Indonesia agung surya dwianto; Pupung Purnamasari; Yodi Pirmansyah
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 1 No 1 (2019): Business Innovation & Entrepreneurship Journal (Mei)
Publisher : Entrepreneurship Faculty, Universitas Garut

Konflik adalah ketidaksesuaian antara dua atau lebih anggota-anggota atau kelompok (dalam suatu organisasi atau perusahaan) yang harus membagi sumber daya yang terbatas atau kegiatan-kegiatan kerja dan atau karena kenyataan bahwa mereka mempunyai perbedaan status, tujuan, nilai, atau persepsi. Konflik dapat terjadi dimanapun termasuk dalam sebuah perusahaan, konflik terjadi karena masing-masing pihak atau salah satu pihak merasa dirugikan. Konflik dapat berakibat negatif tetapi dapat pula berakibat positif. Penelitian ini dilakukan di sebuah perusahaan yaitu di PT YKT Gear Indonesia, tujuan dari penelitian ini adalah untuk mengetahui sejauhmana konflik dapat berpengaruh terhadap karyawan PT YKT Gear Indonesia, apakah pengaruh konflik dapat menurunkan kinerja karyawan PT YKT Gear Indonesia atau dapat menaikkan kinerja karyawan PT YKT Gear Indonesia. Dari hasil penelitian ini dapat di simpulkan bahwa berdasarkan hasil analisis regresi sederhana, konflik memiliki pengaruh positif terhadap kinerja karyawan yaitu sebesar 0,344. Artinya kenaikan satu poin pada Konflik, maka akan mengakibatkan naiknya Kinerja Karyawan pada PT YKT Gear Indonesia sebesar 0,344 dan sebaliknya, jika terjadi penurunan satu poin pada Konflik, maka akan diikuti pula oleh penurunan Kinerja Karyawan sebesar 0,344 pada PT YKT Gear Indonesia. Sedangkan berdasarkan hasil analisis korelasi sederhana pengaruh konflik terhadap kinerja adalah positif sedang karena nilai r yang dihasilkan sebesar 0,434. Berdasarkan koefisien determinasi dapat disimpulkan bahwa konflik memiliki kontribusi sebesar 18,81% terhadap kinerja karyawan PT YKT Gear Indonesia, sisanya sebesar 81,91% dipengaruhi oleh factor lain

Pengaruh Implementasi Pelatihan Terhadap Produktifitas Kerja Karyawan di PT. Exedy Manufacturing Indonesia Ade Sofyan; Pupung Purnamasari; Dendin Jaenudin
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 1 No 2 (2019): Business Innovation & Entrepreneurship Journal (Agustus)
Publisher : Entrepreneurship Faculty, Universitas Garut

The present study examines the influence of training program on employee productivity at the production division of PT. Exedy Manufacturing Indonesia in the period of November 2017 to January 2018. The employee productivity is measured using the following regression equation: Y = 20.560 + 0.323 X. The value of Y of 20.560 means that without training program (x = 0), the employee productivity is 20.560. An increase of one unit means that there is an increase in productivity as much as 0.323. The data analysis results in the r value of 0.494, meaning that the training program has a positive effect on employee productivity as much as 0.494. The training program contributes to employee productivity as much as 24.40%; the rest is influenced by factors other than the studied variable. It is also revealed that the observed t is 3.109, higher than the critical t of 2.037, meaning that the training program has an effect on employee productivity at PT. Exedy Manufacturing Indonesia

Conceptual Framework of Innovation Strategy in SMEs Nizar Alam Hamdani; Sukma Nugraha; Pupung Purnamasari
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 2 No 2 (2020): Business Innovation and Entrepreneurship Journal (May)
Publisher : Entrepreneurship Faculty, Universitas Garut

The use of new innovations as tools to face competition is indeed considered effective enough to win the market. The absence of innovation will make consumers feel bored, leave the product, and we can be sure the business will sink amid the hustle and bustle of competition. This study analyzes the application of innovation strategy concepts in companies and SMEs. The approach in this study is scientific analysis of the literature and previous research on innovation strategies in SMEs. Based on the results of the study, the conceptual framework of the application of SME strategies was obtained, both dimensions, indicators and key to success and obstacles. The implication of this research is that there is an appropriate concept that can be used to develop research in the field of innovation strategy.

Analysis Marketing Strategy of Coffee Luwak Cikole; A Case Study satim hamid; Pupung Purnamasari
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 2 No 4 (2020): Business Innovation and Entrepreneurship Journal (November)
Publisher : Entrepreneurship Faculty, Universitas Garut

This research is the result of a survey in the coffee Luwak Cikole Lembang Bandung production house that produces Luwak coffee from beans which are first eaten by mongoose animals. the purpose of this research is to deeply understand the process of implementing marketing and developing marketing strategies. The research method used is qualitative with field survey techniques. the results of the research show about the marketing process of Cikole Luwak coffee through several marketing processes including through product variables, price, promotion and distribution. The marketing process is carried out mostly through word of mouth and publications through social media sites such as WhatsApp, Facebook and other social media. problem analysis developed from observations using a SWOT analysis faced by CV. Kopi Luwak Cikole as a local business actor in the coffee industry

ASYMMETRIC COST BEHAVIOR AND CHOICE OF STRATEGY Pupung Purnamasari; Indah Umiyati
Jurnal Reviu Akuntansi dan Keuangan Vol. 9 No. 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Does Spirituality In The Workplace Reflect The Relationship Between Accounting And Corruption Prevention? Pupung Purnamasari; Annisa Nadiyah Rahmani; Rudy Hartanto
Jurnal Reviu Akuntansi dan Keuangan Vol. 10 No. 3: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

The purpose of this study was to discuss and analyze the implementation of accounting for acts of corruption prevention in Indonesia by using spirituality in the workplace. The respondents in this study were professional people (forensic accountants at BPKP and BPK Indonesia) who were the right representatives to improve the quality of the generalization of research results. This study uses quantitative descriptive analysis and structural equation modeling (SEM) with a sample of 189 respondents. The results of this study indicate a positive relationship between the application of forensic accounting and corruption prevention, a positive relationship between the implementation of forensic accounting and spirituality in the workplace, and a positive relationship between spirituality in the workplace and corruption prevention. In particular, the results illustrated that spirituality in the workplace positively influenced the relationship between the implementation of forensic accounting and corruption prevention. This finding provides a sign for Government Agencies, especially BPK and BPKP auditors to improve their understanding of the implementation of Forensic Accounting for forensic auditors.

PENGARUH KESEHATAN DAN KESELAMATAN KERJA (K3) TERHADAP KINERJA KARYAWAN PT. BEKAERT INDONESIA PLANT KARAWANG Pupung Purnamasari; Abdillah .
BUANA ILMU Vol 1 No 2 (2017): Buana Ilmu
Publisher : Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/bi.v1i2.136

ABSTRAK Penelitian ini bertujuan untuk mendapatkan pengetahuan yang sahih (valid) dan dapat dipercaya (reliable) tentang sejauh mana Pengaruh Kesehatan dan Keselamatan Kerja (K3) terhadap kinerja karyawan PT. BEKAERT INDONESIA yang beralamat di Kota Industri Suryacipta Jl. Surya Utama Kav 1-14 Teluk Jambe - Karawang. Penelitian ini dilakukan pada bulan Desember 2015 s/d Mei 2016. Metode analisis data yang digunakan adalah metode analisis deskriptif dan metode analisis kuantitatif. Jumlah sampel sebanyak 60 orang karyawan diperoleh dengan teknik convenience sampling. Instrumen yang digunakan adalah kuesioner atau angket yang berbentuk skala ordinal dengan kategori 1 sampai dengan 5. Penelitian ini menggunakan metode koefesien korelasi yang bertujuan untuk mengetahui tingkat hubungan antara variabel X dan variabel Y. Dalam penelitian ini peneliti memperoleh nilai korelasi sebesar (r) = 0,615. Hal ini menunjukkan bahwa hubungan antara kesehatan dan keselamatan kerja dan kinerja karyawan adalah positifdan kuat. Kemudian dilakukan uji t untuk menunjukkan bahwa keselamatan kerja telah terbukti berpengaruh terhadap kinerja karyawan pada PT. BEKAERT INDONESIA.Hal itu dibuktikan dengan diterima hipotesis H1 yang berbunyi "kesehatan dan keselamatan kerja berpengaruh terhadap kinerja karyawan pada PT. BEKAERT INDONESIA." Kesimpulan tersebut diperoleh dari hasil perhitungan uji signifikansi (uji t) dimana nilai t hitung (5,621) lebih besar dari pada t tabel (1,671). Berikutnya analisis data dilakukan dengan melakukan analisis regresi sederhana. Dengan metode analisis regresi sederhana peneliti memperoleh persamaan yang dapat digunakan untuk memprediksi kinerja karyawan melalui variabel kesehatan dan keselamatan kerja di PT. BEKAERT INDONESIA. Persamaan regresi yang diperoleh adalah Y = 39,12 + 0,587 X. Variable X (Kesehatan Dan Keselamatan Kerja) bernilai positif yaitu sebesar 0,587. Itu artinya bahwa Kesehatan Dan Keselamatan Kerja mempunyai pengaruh yang positif atau berbanding lurus terhadap Kinerja Karyawan. Sedangkan dari perhitungan uji koefesien determinasi menunjukkan bahwa kesehatan dan keselamatan kerja memberikan kontribusi terhadap kinerja karyawan sebesar 37,82% dan sisanya (sebesar 62,18%) dipengaruhi oleh faktor lain. Key word: kesehatan, keselamatan kerja, dan kinerja karyawan

Analisis Pendapatan Non Halal Perbankan Syariah Di Indonesia: Sumber Dan Penggunaannya Rudy Hartanto; Irena Paramita Pramono; Pupung Purnamasari
Falah: Jurnal Ekonomi Syariah Vol. 4 No. 2 (2019): Agustus 2019
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jes.v4i2.10087

Co-Authors Abdillah . Abdul Latif Ade Sofyan Ade Sofyan Agung Surya Dwianto Aila Ning Azka Mas Hasya Allessandro Setyo Anggito Utomo Andi Hafidah Andika, Surya Andrianto Prasetya Nugroho Anita Fitriana Nugraha Sidik Annisa Annisa Maulana Majid Annisa Nadiyah Rahmani Anondho Wijanarko Ayu Lestari Azmil Mustaqaroh Azriel Qoyum Rafsanjani Bryan Malfin Nugraha Putra Bryan Malfin Nugraha Putra Dadang Heri Kusumah Darka Dendin Jaenudin Devianti Yunita Harahap Edi Sukarmanto Elly Halimatusadiah Endang Mahpudin Erna Apriani Erwin Etty Zuliawati Zed Etty Zuliawaty Zed Fadli Ibrahim Aziz Faradissa Abia Nashwa Fauzia Afriyani Fenna Dwiputri Fierdha Aisyah Fikri Abdul Malik Fiqih Maria Rabiatul Hariroh Fuji Siti Fajriani Gatot Tri Pranoto Hadenan Towpek Hafiz Dwi Septadianto Hamdani, Nizar Alam Hamidah Dewi Anggraini Helmi Ali Hendra Gunawan Heri Susanto HERI SUSANTO Hilman Ferianto Iceu Sintia Ilvia Restu Utami Ina Amalia Nurahmayani Ina Sawitri Indah Umiyati irena Paramita Pramono Irena Paramita Pramono Ismasari Nawangsih Ismasari Nawangsih Jhon Sepron Defretus Liem Kania Nurcholisah Laila Sugiharta Laula Putri Fadilah Lya Amailiya Magnaz Lestira Oktaroza Mardini, Riyang Mey Maemunah Mikael Januardi Ginting Moch Hilmi Silham Mohamad Nawawi Monica Noeriani Muhamad Ekhsan Muhamad Syahwildan Muhammad Fajri Prasetyo Muhammad Irfan Florid Muhammad Jill Faruqi Nabila Aisha Fatharani Nani Hartati Naufal Ormani Nawangsih, Ismasari Noorevna Ayaty Nopi Hermawati Nopi Hernawati Novi Fitria Hermiati Nurhadi Surojudin Nurhana Sa'diah Periansya Periansya Pramono, irena Paramita Pramono, Irena Paramita Pristanto Ria Irawan Rahma Hasbila Kayina Raihan Hakim Suryanegara Ratih Fakhira Auliya Renardi Dewanto Restiana Febianti Reza Maulana Rini Lestari Rudi Feri Hendra Rudy Hartanto Rudy Hartanto satim hamid Sesri Sellina Shafa Astari Azzahra Sinta Sundari Heriyanti Siti Nafilah Rahmat Sonya Pebriani Sri Nurhasanah Sugeng Riyanto Sukma Nugraha Tasya Anjani Herawati Tasya Permatasari Taufik Aulia Tiara Mustikasari Tri Mulyani Kartini Tukini Tukini Velinda Rachmawati Widya Puspitanisa Wildan Bani Adam Wiyarno W Yenik Pujowati Yodi Pirmansyah Yudi Kristanto Yunita Ramadhani RDS Zulfa Zakiatul Hidayah

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