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<![CDATA[PERAN KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL YANG MEMEDIASI PENGARUH TEKNOLOGI INFORMASI DAN SALING KETERGANTUNGAN TERHADAP KINERJA MANAJERIAL (Studi Pada PD BPR BKK se-Jawa Tengah) ]]>
<![CDATA[Wahyu Meiranto]]>;
<![CDATA[Kiki Widiastuti]]>;
<![CDATA[Elen Puspitasari]]>
<![CDATA[ Dinamika Akuntansi Keuangan dan Perbankan Vol 2 No 1 (2013): VOL. 2 NO. 1 MEI 2013 ]]>
Publisher : <![CDATA[Fakultas Ekonomika dan Bisnis, Universitas Stikubank ]]>
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<![CDATA[One of the important role of Management Accounting Information System (MAS) is to provide information to the right people, the right way at the right time to improve management capabilities in understanding the circumstances around it, so it was able to identify the relevant activities appropriately. The purpose of this study is to empirically examine the role of MAS as variables that mediate the effect of information technology and interdependence on performance managerial of employees inthe local government enterprises are rural banks and financial institutions sub-Central Java (PD BPR BKK). The samples in this study were obtained according to the purposive sampling technique based on criteria derived from population consisting of employees or the manager at PD BPR BKK contained in Central Java. Data were analyzed using Partial Least Square (PLS) in a of Structural Equation Modeling (SEM). Role of characteristics of MAS as variable which mediate the effect of information technology and interdependence on managerial performance examined using Sobel Test. The results of this study indicate that information technology has an indirect positive effect and significant impact on managerial performance through MAS. Interdependence also has an indirect positive effect and significant impact on managerial performance through MAS. It can be concluded that the MAS has a role as a mediating influence between the variables information technology and interdependence on managerial performance.Keywords: management accounting information system, information technology, interdependence, mediating, managerial performance.]]>
<![CDATA[PENENTU PROFITABILITAS PADA BANK KONVENSIONAL YANG TERDAFTAR DI BEI TAHUN 2015-2017 ]]>
<![CDATA[Eka Agustyn Nurhayati]]>;
<![CDATA[Bambang Sudiyatno]]>;
<![CDATA[Elen Puspitasari]]>
<![CDATA[ Dinamika Akuntansi Keuangan dan Perbankan Vol 8 No 2 (2019): VOL. 8 NO. 2 2019 ]]>
Publisher : <![CDATA[Faculty of Economic and Business Universitas STIKUBANK ]]>
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<![CDATA[This study aims to examine and analyze the effect of CAR, LDR and NPL on Profitability (ROE) at Conventional Banks listed on the Indonesia Stock Exchange in 2015-2017. The independent variables in this study are CAR, LDR and NPL. The dependent variable in this study is profitability (ROE).The sampling method uses purpose sampling at banking companies listed on the Indonesia Stock Exchange with the 2015-2017 period of 97 companies for 3 years to 97 data. The influence between variables is explained by using multiple regression analysis methods.The results showed that CAR had a significant negative effect on Profitability (ROE) on conventional banks listed on the Indonesia Stock Exchange in the 2015-2017 period. LDR has a significant positive effect on ROE on conventional banks listed on the Indonesia Stock Exchange in the 2015-2017 period. NPL has a significant negative effect on Profitability (ROE) on conventional banks listed on the Indonesia Stock Exchange in the 2015-2017 period. Keywords: CAR, LDR, NPL, Profitability.]]>
<![CDATA[PENERIMAAN AUDITOR TERHADAP UNDER-REPORTING TIME ]]>
<![CDATA[Ceacilia Srimindarti]]>;
<![CDATA[Elen Puspitasari]]>
<![CDATA[ KINERJA Vol. 17 No. 1 (2013): Kinerja ]]>
Publisher : <![CDATA[Faculty of Business and Economics Universitas Atma Jaya Yogyakarta ]]>
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DOI: 10.24002/kinerja.v17i1.367
<![CDATA[This study seeks to analyze the relationship between the factors that affect the auditor’s acceptanceof under-reporting time. Auditor’s who worked in Public Accounting in Indonesia is an object in this studyusing questionnaire-based survey that was sent. The data have been collected and analyzed using SPSS.Expectancy theory and the theory of goal setting is the basic theory used to explain the behavior of auditorsunderreporting time in accepting. The results of this study found that locus of control variables have a positiveand signifi cant impact on acceptance of under-reporting time, while the variable of organizational commitmentauditor has no infl uence on the acceptance of under-reporting time. Adversely affect the auditor’s expertiseacceptance under-reporting time. These results indicate that the internal factors affecting the acceptance ofindividual auditor’s under-reporting time.Keywords: locus of control, auditor’s expertise, organizational commitment, acceptance of under-reportingtime, expectancy theory and the theory of goal setting.]]>
<![CDATA[Pendampingan Penyusunan Harga Pokok Produksi bagi Pelaku UMKM di Kota Semarang ]]>
<![CDATA[Jacobus Widiatmoko]]>;
<![CDATA[Maria Goreti Kentris Indarti]]>;
<![CDATA[Elen Puspitasari]]>;
<![CDATA[Sabas Setyo Hadi]]>
<![CDATA[ Jurnal PkM Pengabdian kepada Masyarakat Vol 3, No 2 (2020): Jurnal PkM: Pengabdian kepada Masyarakat ]]>
Publisher : <![CDATA[Universitas Indraprasta PGRI ]]>
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DOI: 10.30998/jurnalpkm.v3i2.6324
<![CDATA[Kegiatan pengabdian ini memiliki dua tujuan, yaitu (1) memberikan pemahaman kepada para pelaku UMKM di Kota semarang tentang arti pentingnya menghitung harga pokok produksi dan melakukan pencatatan ke dalam jurnal dengan benar, (2) memberi pelatihan dan mendampingi pelaku UMKM agar mampu menghitung harga pokok produksi dengan benar. Berdasarkan komunikasi awal dengan calon mitra diperoleh informasi tentang masalah yang dihadapi pelaku UMKM di Kota semarang yaitu belum dipahaminya manfaat perhitungan harga pokok produksi sehingga mereka umumnya tidak melakukan perhitungan harga pokok produksi. Mereka menetapkan harga jual berdasarkan harga di pasaran, sehingga mereka tidak dapat menghitung berapa laba/rugi sebenarnya dari kegiatan usaha mereka. Solusi yang ditawarkan untuk memecahkan masalah tersebut adalah memberikan pelatihan dan pendampingan dalam perhitungan harga pokok produksi. Metode kegiatan yang digunakan dalam pengabdian ini adalah (1) ceramah untuk menyampaikan konsep perhitungan harga pokok produksi dan pencatatan dalam jurnal dan (2) kasus untuk memberikan contoh praktik menghitung harga pokok produksi, serta (3) melakukan pendampingan di lapangan. Berdasarkan hasil evaluasi terhadap kegiatan, diperoleh informasi tingkat pemahaman peserta terhadap materi yang diberikan sebesar 70%. Selanjutnya Tim pengabdian masih melakukan pendampingan di lapangan selama dua minggu.]]>
<![CDATA[Pengelolaan Knwoledge Management Capability Dalam Memediasi Dukungan Information Technology Relatedness Terhadap Kinerja Perusahaan: Pendekatan Reflective Second Order Factor ]]>
<![CDATA[Wahyu Meiranto]]>;
<![CDATA[Elen Puspitasari]]>;
<![CDATA[Irna Maya Sari]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 3 No 2: AKRUAL: Jurnal Akuntansi (April 2012) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v3n2.p115-129
<![CDATA[Abstracthe aim of this research is to observe the influence of information technology complementarities and support of information technology knowledge to corporate performance. Complementarities of information technology are Infrastructure IT, making process IT, Human resources IT and Vendor management IT; and management knowledge are Product, Customer and managerial. The samples number of this research are 42 head managers of Main Bank office in Semarang. The research uses questioner method. Data analyzing of this research is full mode Structural Equation Modeling (SEM), evaluated by smartPLS tools by using reflective second order factor approach. The result of this research, aligned with hypothesis that complementarities of four information technology Relatedness Factors, give positive influence to inter unit Knowledge Management Capabilitiy, complementarities of knowledge Management Capabilitiy gives positive influence to corporate performance, Complementarities Information Technology Relatedness directly influence to company performance and information technology relatedness indirectly influence to corporate performance, being mediated by knowledge management capability]]>
<![CDATA[PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, LIKUIDITAS DAN PERTUMBUHAN ASET TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) PERIODE 2018-2020 ]]>
<![CDATA[Alfian Fakhri Fauzi]]>;
<![CDATA[Elen Puspitasari]]>
<![CDATA[ JURNAL ILMIAH EDUNOMIKA Vol 5, No 02 (2021): EDUNOMIKA : Vol. 5, No. 2, 2021 ]]>
Publisher : <![CDATA[ITB AAS INDONESIA Surakarta ]]>
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DOI: 10.29040/jie.v5i2.2869
<![CDATA[This study aims to determine the effect of capital structure, firm size, liquidity, and asset growth on the financial performance of companies listed on the Jakarta Islamic Index (JII) for the 2018-2020 period. Total population in this study is 210 companies. The sampling method used purposive sampling with the criteria of companies listed on JII successively during the 2018-2020 period and publishing financial reports on the Indonesia Stock Exchange (IDX) for 2018-2020. Based on these criteria, 117 observational data were obtained. This study uses multiple linear regression analysis method to see the relationship between variables. The results of hypothesis testing indicate that Capital Structure has a significant negative effect on Financial Performance, Firm Size has a significant negative effect on Financial Performance, Liquidity has a negative but not significant effect on Financial Performance, Asset Growth has a significant positive effect on Financial Performance. Keywords : Financial Performance, Capital Structure, Company Size, Liquidity, and Asset Growth]]>
<![CDATA[Peran Profitabilitas Sebagai Variabel Intervening dalam Menentukan Struktur Modal ]]>
<![CDATA[Elen Puspitasari]]>;
<![CDATA[Bambang Sudiyatno]]>;
<![CDATA[Moch Irsyad]]>;
<![CDATA[Sefiana Irawati]]>
<![CDATA[ Jurnal Inspirasi Bisnis dan Manajemen Vol 4, No 2 (2020): DESEMBER 2020 ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jibm.v4i2.3959
<![CDATA[Abstract: The purpose of this study is to examine profitability as an intervening variable in influencing the capital structure. This research conducted at mining companies listed on the Indonesia Stock Exchange for the period 2015-2018, with the sampling method using purposive sampling. The data used is panel data, which is a combination of time series and cross section data. Data analysis performed using path analysis. The analysis results show that liquidity a negative effect, while business risk a positive effect on profitability. However, the asset structure and company size dont effect on profitability. Liquidity and firm size a positive effect, while profitability a negative effect on capital structure. However, asset structure and business risk dont effect on capital structure.Keywords: Asset Structure; Business Risk; Capital Structure; Firm Size; Liquidity; ProfitabilityAbstrak : Tujuan penelitian ini adalah menguji profitabilitas sebagai variabel intervening dalam mempengaruhi struktur modal. Penelitian ini dilakukan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2015 2018, dengan metode pengambilan sampel menggunakan purposive sampling. Data yang digunakan adalah data panel, yang merupakan gabungan dari data time series dan cross section. Analisis data dilakukan dengan menggunakan analisis jalur. Hasil analisis menunjukkan bahwa likuiditas berpengaruh negatif, sedangkan risiko bisnis berpengaruh positif terhadap profitabilitas. Namun struktur aset dan ukuran perusahaan tidak berpengaruh terhadap profitabilitas. Likuiditas dan ukuran perusahaan berpengaruh positif, sedangkan profitabilitas berpengaruh negative terhadap struktur modal. Namun struktur aset dan risiko bisnis tidak berpengaruh terhadap struktur modal. Hasil uji Sobel menunjukkan bahwa profitabilitas memediasi hubungan antara risiko bisnis dengan struktur modal. Kata Kunci : Likuiditas; Profitabilitas; Risiko Bisnis; Struktur Aset; Struktur Modal; Ukuran Perusahaan]]>
<![CDATA[Hubungan Risiko, Kinerja, Kebijakan Dividen dan Nilai Perusahaan (Studi Empirik pada Industri Perbankan di Indonesia) ]]>
<![CDATA[Bambang Sudiyatno]]>;
<![CDATA[Elen Puspitasari]]>;
<![CDATA[Moch Irsad]]>
<![CDATA[ Jurnal Inspirasi Bisnis dan Manajemen Vol 2, No 1 (2018): JUNI 2018 ]]>
Publisher : <![CDATA[Lembaga Penelitian Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jibm.v2i1.1053
<![CDATA[Abstract. This study is a quantitative research to examine the influence and relationship of risk, performance, dividend policy, and firm value. Data analysis was done by Multiple Regression and Logistic Regression method. The result shows that the Non Performance Loan (NPL) and Loan to Deposit Ratio (LDR) have a negative and significant influence to Bank Performance (ROA), while Net Interest Margin (NIM) has a positive and significant impact on Bank Performance (ROA). Other findings indicate that Bank Performance (ROA) has a positive effect and significant to Price to Book Value (PBV), and banks that generate high ROA tend to divide Dividends. Keywords: NPL; LDR; NIM; ROA; PBV; Dividend Policy. Abstrak. Penelitian ini merupakan penelitian kuantitatif yang menguji pengaruh dan hubungan antara risiko, kinerja, kebijakan dividen, dan nilai perusahaan. Analisis data dilakukan dengan metode analisis Multiple Regression dan Logistic Regression. Hasil penelitian menunjukkan bahwa Non Performance Loan (NPL) dan Loan to Deposit Ratio (LDR) berpengaruh negatif dan signifikan terhadap Kinerja Bank (ROA), sedangkan Net Interest Margin (NIM) berpengaruh positif dan signifikan terhadap Kinerja Bank (ROA). Temuan lainnya menunjukkan bahwa Kinerja Bank (ROA) berpengaruh positif dan signifikan terhadap Price to Book Value (PBV), dan bank-bank yang menghasilkan ROA tinggi cenderung membagi Dividen. Kata Kunci: NPL; LDR;, NIM; ROA; PBV; Dividend Policy.]]>
<![CDATA[ALAT PEMASARAN MEDIA SOSIAL YOUTUBE BAGI KOMUNITAS GURU TATA NIAGA PELAKU BISNIS ONLINE ]]>
<![CDATA[Elen Puspitasari]]>;
<![CDATA[Fatkhul Amin]]>;
<![CDATA[Gregorius Anggana Lisiantara]]>;
<![CDATA[Alfasadun Alfasadun]]>
<![CDATA[ Intimas Vol 2 No 2 (2022) ]]>
Publisher : <![CDATA[Fakultas Teknologi Informasi dan Industri Unisbank ]]>
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DOI: 10.35315/intimas.v2i2.9030
<![CDATA[Pelatihan ini ditujukan untuk memberikan pengenalan Media Sosial YouTube bagi Anggota Komunitas Guru Tata Niaga, sehingga dapat meningkatkan kemampuan tentang membuat video yang berkualitas sebagai salah satu media pemasaran. Penggunaan YouTube masih terbatas digunakan sebagai media untuk mencari lagu, film atau hanya sebagai alat mencari informasi. Membuat produk viral menggunakan media YouTube untuk anggota Komunitas Tania diperlukan untuk menambah pengetahuan tentang pemasaran online menggunakan YouTube sebagai salah satu bentuk pemanfaatan teknologi informasi. Peserta pelatihan memperoleh pemahaman pemasaran online dengan menggunakan YouTube]]>
<![CDATA[DAMPAK RISIKO PAJAK DAN GOOD CORPORATE GOVERNANCE TERHADAP BIAYA MODAL PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Lulu Atul Hasanah]]>;
<![CDATA[Elen Puspitasari]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v4iSpesial Issue 3.1035
<![CDATA[This research aims to examine and analyze the impact of tax risk and good corporate governance (size of the board of directors, family ownership, managerial ownership, institutional ownership, audit committee, audit quality and independent commissioners) on capital cost on manufacturing companies listed on the Indonesia Stock Exchange for period 2018-2020. There are 62 samples of companies obtained from purposive sampling technique with 186 observational data. The results of the multiple linear regression analysis method prove that tax risk, size of the board of directors, family ownership, audit committee and audit quality have an impact on the cost of capital. Meanwhile, managerial ownership, institutional ownership and independent commissioners have no impact on the cost of capital in manufacturing companies listed on the IDX for the period 2018-2020.]]>
