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All Journal Dinamika Akuntansi Keuangan dan Perbankan JURNAL AKUNTANSI DAN AUDITING Proceeding Fakultas Ekonomi Jurnal Akuntansi Kontemporer Kinerja JDM (Jurnal Dinamika Manajemen) Students´ Journal of Accounting and Banking Proceeding SENDI_U Jurnal Akuntansi dan Pajak AKRUAL: Jurnal Akuntansi Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Atma Jaya Accounting Reseach (AJAR) JURNAL MUTIARA AKUNTANSI International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal PkM (Pengabdian kepada Masyarakat) Jurnal Ekonomi Jurnal Inspirasi Binsis dan Manajemen Jurnal Pengabdian Masyarakat Intimas (Jurnal INTIMAS): Inovasi Teknologi Informasi Dan Komputer Untuk Masyarakat
Elen Puspitasari
Fakultas Ekonomi Dan Bisnis, Universitas Stikubank Semarang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Good Corporate Governance terhadap pengungkapan enterprise risk management pada perusahaan manufaktur Indika Riski Oktaviana; Elen Puspitasari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.311 KB) | DOI: 10.32670/fairvalue.v5i2.1933

Abstract

Every company that carries out business activities will definitely face a risk. The risks that arise are unavoidable, so the company must prepare ways to handle the risks that will occur. This study examines the effect of the implementation of Good Corporate Governance in terms of independent commissioners, the size of the board of commissioners and the auditor's reputation on the disclosure of Enterprise Risk Management in manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2020 period of observation. This study uses quantitative research. with descriptive method. There are 73 sample companies obtained from purposive sampling technique by producing 219 observational data. The analytical technique used is multiple regression analysis using SPSS 22 software. The results obtained indicate that independent commissioners, board size and auditor reputation affect the use of Enterprise Risk Management.
Pengaruh Penyaluran Pembiayaan Mudharabah Dan Pembiayaan Musyarakah Terhadap Profitabilitas Bank Umum Syariah Indonesia Periode 2017-2021 Wiwik Nuraini; Elen Puspitasari
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.4308

Abstract

The purposeiiof thisiistudy isiito examineiithe effectiiof the distribution financingiifrom Mudharabahiiand Musyarakahiion the profitabilityiiof Indonesian Sharia Commercial Banks. Thisiiresearch is aiiquantitative research. The population usediiis SyariahiiCommercial Banks which ithat haveiibeen registerediiin theiiOtoritas Jasa Keuangan for theiiperiod 2017-2021.iiThis study uses secondary data sourced from the financial statements of the Islamic Public Bank companies which have been published through the official website in the Otoritas Jasa Keuangan (OJK) at www.ojk.go.id .Purposive samplingiiis the methodiiused iniithis study to obtainii48 samples ofiidata from 14 Indonesian ShariaiiCommercial Banks.iiIn the study, the data analysis techniqueiiused is the classical assumption test and hypothesisiitesting using isiiimultiple lineariiregression with a significance level of 5% and assisted by the SPSSiiversion 19 program. The studyiishown the resultsiithat MudharabahiiFinancingiihas a positiveiieffect andiisignificantiion profitability of Sharia Commersial Banks.iiWhile the MusyarakahiiFinancing has no and negative effect and significant on the profitability of Sharia Commersial Banks. Keywords:Financing, Profitability,iMudharabah, Musyarakah,iReturn on Assets.
Pengaruh Struktur Kepemilikan, Kinerja Keuangan, Dan Ukuran Perusahaan Terhadap Indikasi Kesulitan Keuangan: Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019 Tiara Ayu Andani; Elen Puspitasari
JURNAL MUTIARA AKUNTANSI Vol. 6 No. 2 (2021): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v6i2.2049

Abstract

This reserach aims to determine what can affect financial distress in mining companies and to examine and analyze the impact of the independent variable on the dependent variable. The independent variables used in this research are ownership structure, financial performance and firm size. This research is processed using secondary data types. Tests in this research used descriptive statistics and multiple linear regression analysis to analyze the data. By using the sampling method with purposive sampling technique, 160 data were obtained where this research was processed using the SPSS version 25 program, and the population studied included mining companies listed on the IDX during the 2016-2019 period. This reserach shows that: Institutional Ownership, Liquidity, Leverage, Profitability shows a significant impact on Financial Distress. It is inversely proportional to Managerial Ownership and Company Size which indicate does not have effect on Financial Distress
ANALYSIS OF FACTORS THAT INFLUENCE INTEREST IN USING ACCOUNTING INFORMATION SYSTEMS ON ONLINE SHOPPING PORTALS Desi Pudwi Handayani; Elen Puspitasari
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Abstract

Technology is progressing very rapidly in today's millennial era. Online shopping portals are widely used for almost all people. In online shopping, the system that can be applied is the Accounting Information System. In using technology today, it is influenced by interest in using the features and facilities offered. This research is quantitative research and the data is primary data, because the data is taken directly by researchers without going through intermediaries. The data used is data from people in the city of Semarang who use online shopping portals aged 17 years and over. The respondents totaled 240 people. This study uses instrument tests in the form of validity and reliability tests, classical assumption tests, including multicollinearity tests, heteroscedasticity tests, and normality tests, as well as significance tests between independent variables either individually or together using the t statistical test and the F statistical test. The conclusion of this study is that perceived convenience, perceived usefulness, perceived trust and attitude have an effect on interest in using online shopping, while perceived risk has no effect.
Faktor-Faktor yang Mempengaruhi Minat Pengguna Sistem Informasi Akuntansi Berbasis Dompet Digital Salsa Gina Virginia; Elen Puspitasari
Ekonomis: Journal of Economics and Business Vol 7, No 1 (2023): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i1.878

Abstract

The current development of digital technology not only opens up opportunities for new businesses to emerge, along with the development of the payment system in Indonesia is also the development of digital technology that we can meet. In making payment transactions, you can now use a system that has developed with technology. One system that can be applied in payment is the Accounting Information System. An electronic wallet (e-wallet) is an application that is useful as a means of digital payment based on internet technology. The selection of e-wallet products is influenced by the service features offered. This study aims to analyze what factors influence the interest in using a e-wallet based Accounting Information System. This research uses quantitative methods. The population of this study is all e-wallet application users. Determination of the sample using a purposive sampling technique with the criteria of respondents who have used or until now used the digital wallet application. Respondents obtained in this study were 259 respondents. Analysis of research data using SPSS version 21. The results of this study indicate that perceived convenience, perceived usefulness, perceived security, perceived risk, level of trust and financial literacy partially have a significant effect on interest in using a digital wallet-based Accounting Information System.
Kinerja Keuangan Perusahaan Farmasi Sebelum Dan Selama Pandemi Covid 19 Adelia Arya Safira; Elen Puspitasari
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4165

Abstract

Penelitian ini ditujukan untuk menguji dan dan menganalisa perbedaan kinerja keuangan perusahaan farmasi. Kinerja keuangan diukur dengan Net Profit Margin, Gross Profit Margin, Return on Aset, Return on Equity, Quick Rasio, Current Rasio, Cash Rasio, Debt Equity Rasio, Debt Aset Rasio, Long Term Debt. Populasi penelitian adalah perusahaan farmasi yang terdaftar di Bursa Efek Indonesia pada tahun 2018 – 2021 dengan 44 data pengamatan, Teknik analisis yang digunakan dalam penelitian ini adalah uji beda menggunakan Paired Sample t Test. Hasil penelitian ini membuktikan bahwa tidak ada perbedaan yang signifikan dalam Rasio Likuiditas, Rasio Profitabiltas dan Rasio Solvabilitas terhadap sebelum dan saat Pandemi Covid 19 pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia. Kata kunci: Covid 19, Kinerja Keuangan, Paired Sample t Test
Teknologi Sistem Informasi Akuntansi dalam Minat Penggunaan Layanan Pembayaran Digital Indah Triwijaya; Elen Puspitasari
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 26, No 2 (2023)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v26i2.844

Abstract

Technological advancements have advanced quickly. Today's civilization successfully and efficiently mixes technologies with commerce. Everyone will find it simpler to do online transactions anytime, anywhere by using digital payment systems. The Accounting Information System have role to encourage utilizing digital payment. The aims of this study is to identify the variables that affect people's interest in utilizing digital payment systems with technology of accounting information system as a framework. There are 220 responses were recruited for this research. Regression analysis for hypotheses testing. According to the study's findings, interest in utilizing digital payment systems is significantly influenced by perceived usefulness, perceived ease of use, perceived trust, and perceived security.
PROFILING INTELLECTUAL CAPITAL PERFORMANCE AND RETURN ON INVESTED CAPITAL: EVIDENCE FROM INDUSTRIAL INDONESIAN BANKING Elen Puspitasari; Bambang Sudiyatno Sudiyatno; Gregorius Masdjojo; Wahyu Meiranto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9172

Abstract

The purpose of this research is to profiling Return on Invested Capital and Intellectual Capital Performance by conducting tests and analyzing their effects on Industrial of Indonesian Banking. Measuring a company efficiency in allocating capital to profitable investments gives a sense of how well a company is using capital to generate profits. The main of finding is to asses return on invested capital become more informative as a financial performance. The research population consisted of 124 banking companies listed on IDX. Based on the sample selection criteria, we obtained 99 observational data samples. The method of analysis in this research was a quantitative method using program Eviews-Econometric Views. The analysis technique used in this research was panel data regression analysis. The results of this research show that human capital efficiency has a significant but negative effect on return on invested capital. Structural Capital Efficiency has a significant and positive effect on Return On Invested Capital. Capital Employed Efficiency has no significant effect on Return on Invested Capital. This study applied Resource Based Theory to develop the research hypotheses. This research novelty is the use Indonesian Banking Industry for profiling their return on invested capital and three angels efficiency, which consist of human, structural and capital employee.
Peningkatan kompetensi digital marketing MGMP pemasaran dalam dimensi penguatan karakter pelajar pancasila Elen Puspitasari; Fatkhul Amin; Alimuddin Rizal; Eddy Nurraharjo; Felix Andreas Sutanto
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 7 No 1 (2024): Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v7i1.20880

Abstract

Tujuan dari pelaksanaan program pemberdayaan kemitraan masyarakat dengan skema mitra sasaran masyarakat sekolah di lingkungan MGMP Pemasaran se-eks Karesidenan Pekalongan ini adalah untuk memberikan solusi atas permasalahan dengan melakukan empat aktivitas. Pertama, Pelatihan dan pendampingan dalam mencapai kelulusan dalam uji kompetensi Digital Marketing. Kedua, Menentukan sistem kesetaraan kualifikasi guru antara kompetensi pembelajaran yang didapat dari suatu pendidikan dengan standar kompetensi yang dipersyaratkan. Ketiga, Menguatkan kerjasama dalam bidang peningkatan kapasitas guru pemasaran online. Keempat, Melaksanakan hasil evaluasi dan tindak lanjut Penguatan Karakter Pelajar Pancasila di delapan SMK se-eks karesidenan Pekalongan. Hasil yang diperoleh adalah peningkatan skor post-test materi uji kompetensi digital marketing pada guru dan siswa. Luaran yang dihasilkan adalah tersedianya website mgmp pekalongan, media sosial instagram dan tiktok serta alur tujuan pembelajaran digital marketing dengan penguatan profil pelajar Pancasila. Rencana tindal lanjut adalah dengan mengembangkan pendekatan inovatif dalam pembelajaran digital marketing yang berorientasi pada siswa dalam penguatan karakter pelajar Pancasila.
Co-Authors 0725030037 Susanti 08.05.52.0162 Desky Prihandoyo Putro 08.05.52.0183 Gizca Dwi Putri 09.05.52.0068 Ahmad Fauzi 10.05.52.0013 Yenny Pricillya Sekarsari 10.05.52.0025 Dwi Pita Sari 10.05.52.0070 Dwi Untami 10.05.52.0167 Kurniawan Pribawanto 10.05.52.0215 Sri Partini 11.05.52.0155 Noviana Aristyawati P, 11.05.52.0155 12.05.52.0030 Rachma Indriyani, 12.05.52.0030 12.05.52.0066 Dian Wahyu Utami, 12.05.52.0066 12.05.52.0183 Arye Nursa Asyik, 12.05.52.0183 Adelia Arya Safira Alfasadun Alfasadun Alfian Fakhri Fauzi Alib Elyanti, 13.05.52.0149 Alimuddin Rizal Amelya Dwi Kurniasasi, 12.05.52.0168 Amelya Dwi Kurniasasi, 12.05.52.0168 Anggraeni Nurmala Sari Anik Rahmatika, 14.05.52.0244 Anindiansyah, Gladis Ayuandani Dwi Purnama Sari, 12.05.52.0124 Ayuandani Dwi Purnama Sari, 12.05.52.0124 Bambang Sudiyatno Bambang Sudiyatno Bambang Sudiyatno Ceacilia Sri Mindarti Ceacilia Sri Mindarti Ceacilia Srimindarti Desi Pudwi Handayani Destania, Chairunnisa Okta Dewi Yuliana, 14.05.52.0061 Dewi Yuliana, 14.05.52.0061 Diah Ayu Kustariyanti, 13.05.52.0061 Diah Ayu Kustariyanti, 13.05.52.0061 Dita Pratana Ayusari, 12.05.52.0158 Dita Pratana Ayusari, 12.05.52.0158 DwiPolahWicaksonowati, 13.05.52.0249 DwiPolahWicaksonowati, 13.05.52.0249 Dyah Setyawati, 15.05.52.0284 Eddy Nurraharjo Eka Agustyn Nurhayati Eka Setya Atsari Ramadhan, 14.05.52.0068 Fatkhul Amin Fatkhul Amin Felix Andreas Sutanto Gregorius Anggana Lisiantara Gregorius Masdjojo Ida Nurhayati Indah Triwijaya Indika Riski Oktaviana Irmawati Irmawati Irna Maya Sari Irna Maya Sari, Irna Maya Kiki Widiastuti Liliana C.D.T. Duarte, 12.05.52.0216 Liliana C.D.T. Duarte, 12.05.52.0216 Linda Sulastyowati, 12.05.52.0095 Linda Sulastyowati, 12.05.52.0095 Lulu Atul Hasanah Maria Goreti Kentris Indarti Moch Irsad Moch Irsad, Moch Moch Irsyad Muslimin, 12.05.52.0200 Muslimin, 12.05.52.0200 Natalia Ariyani, 14.05.52.0255 Sabas Setyo Hadi Sabna Aprila Maharani Salsa Gina Virginia Sefiana Irawati Sinta Zahrotul Ulya Siti Rohqimah, 13.05.52.0056 Siti Rohqimah, 13.05.52.0056 Tiara Ayu Andani Tito Destafia, 13.05.52.0135 Tito Destafia, 13.05.52.0135 WAHYU MEIRANTO Wahyu Meiranto WAHYU MEIRANTO Wahyu Meiranto Widiatmoko, Jacobus Wiwik Nuraini Yeye Susilowati Zubaidah, Amilia Zubaidah, Amilia