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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ekonomi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Pustika Ayuning Puri
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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BUILDING BRAND LOYALTY THROUGH E-BRAND EXPERIENCE AND PERCEIVED VALUE Ratih Anggoro Wilis; Pustika Ayuning Puri; Siti Nurhasanah; Muhammad David
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 3 (2021): Edisi September - Desember 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.747 KB) | DOI: 10.31955/mea.v5i3.1502

Abstract

Tujuan Riset ini yakni untuk mengkaji pengaruh E-Brand Experience dan Perceived Value terhadap Brand Loyalty pelanggan Bitterweet by Najla. Peneliti melakukan pendekatan kuantitatif dengan metode survei dan metode Regresi Linier Berganda. Data penelitian dikumpulkan melalui kuesioner yang disebarkan secara online. Variabel diukur melalui angket yang memakai skoring model Liker. Sampel ditentukan melalui metode Non Probability Sampling uakni teknik sampel jenuh (Sensus) yang jumlah respondennya ada 75 orang. Hasil riset menunjukkan bahwa tidak terdapat pengaruh E-Brand Experience terhadap Brand Loyalty, sementara itu terdapat pengaruh yang signifikan Perceived Value terhadap Brand Loyalty.
PENGARUH HARGA MINYAK DUNIA, HARGA EMAS DUNIA, TINGKAT INFLASI, KURS RUPIAH, INDEKS DOW JONES DAN INDEKS SHANGHAI COMPOSITE TERHADAP INDEKS HARGA SAHAM GABUNGAN YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2015-2019 Siti Nurhasanah; Pustika Ayuning Puri; Ratih Anggoro Wilis
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 3 (2021): Edisi September - Desember 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1776

Abstract

Untuk periode lima tahun dari tahun 2015 hingga 2019, penelitian ini bertujuan untuk menguji hubungan antara harga minyak dunia, harga emas dunia, tingkat inflasi, nilai tukar Rupiah, Indeks Dow Jones, dan Indeks Shanghai terhadap Harga Saham Gabungan. Indeks yang tercatat di Bursa Efek Indonesia. Untuk penelitian ini, kami menggunakan program Eviews Ver.9 untuk melakukan analisis ARCH-GARCH. Data time series bulanan dari Januari 2015 hingga Desember 2019 digunakan dalam penelitian ini. Ada pengaruh positif dan signifikan terhadap IHSG dari harga minyak dan tingkat inflasi, namun tidak ada pengaruh yang signifikan atau positif dari harga emas. Nilai tukar Rupiah berpengaruh positif dan signifikan terhadap IHSG, sedangkan Indeks Dow Jones berpengaruh negatif dan tidak signifikan. Baik indeks Shanghai maupun Dow Jones berdampak negatif dan tidak signifikan terhadap IHSG.
PENGARUH PENGHINDARAN PAJAK DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Pustika Ayuning Puri; Rani Ayu Wijayanti
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 3 (2021): Edisi September - Desember 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1781

Abstract

Penghindaran pajak adalah strategi yang digunakan oleh bisnis untuk menjaga tagihan pajak mereka serendah mungkin. Legalitas perencanaan harus dipertimbangkan dalam konteks ini. Agar tidak tergolong penghindaran pajak, hal ini harus dilakukan. Pajak penghasilan yang lebih rendah diharapkan dapat dicapai melalui perencanaan pajak dengan memanfaatkan peraturan yang ada. Hal ini dilakukan untuk memaksimalkan keuntungan bagi perusahaan. Nilai pemegang saham adalah nilai yang ditempatkan investor pada perusahaan, yang sering dikaitkan dengan harga saham. Perusahaan Manufaktur Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia antara tahun 2015 hingga 2019 menjadi fokus penelitian ini. Purposive sampling digunakan untuk menentukan ukuran sampel, dengan kriteria yang telah ditentukan. SPSS 25 adalah alat analisis. Penghindaran pajak berdampak pada nilai perusahaan, sedangkan leverage tidak berdampak pada nilai perusahaan. Transparansi juga tidak berpengaruh pada harga saham perusahaan terkait dengan penghindaran pajak dan leverage antara 2015 dan 2019, menurut sebuah studi baru.
IMPLICATIONS OF MULTIPLE POSITIONS OF THE BOARD OF DIRECTORS ON GOOD CORPORATE GOVERNANCE: RISK AND SUSTAINABILITY PERSPECTIVES Wahyu Purbo Santoso; Siti Nurhasanah; Pustika Ayuning Puri; Nita Sentia Purba
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

The Board of Directors has a key role in making strategic decisions and carrying out the oversight function within the company. However, the phenomenon of multiple positions, in which one individual holds several positions on the Board of Directors or other corporate boards, can cause a conflict of interest and affect the overall effectiveness of Good Corporate Governance. This study aims to investigate the implications of concurrent positions on the Board of Directors for Good Corporate Governance from a risk and sustainability perspective. This research uses a qualitative approach with descriptive methods. The results of the study show that the practice of holding multiple positions on the board of directors has negative implications for Good Corporate Governance (GCG), including the risk of conflict of interest, lack of transparency, and a decrease in the company's operational efficiency. This threatens accountability, transparency and independence in managing the company. To overcome this impact, companies need to separate positions, increase independent oversight, and increase transparency through clear reporting. Thus, the implementation of good and sustainable GCG can be guaranteed, and the company's reputation as an entity with responsibility and integrity can be strengthened.
Pengaruh Audit Internal dan Akuntabilitas Sektor Publik terhadap Kualitas Penyajian Laporan Keuangan dalam Mengelola Alokasi Dana Desa di Kecamatan Pontang Tahun 2022 Giantoro Pamungkas; Pustika Ayuning Puri; Deri Yanto
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5149

Abstract

The purpose of this study was to find out the effect of internal audit and public sector accountability on the quality of presentation of financial reports in managing village fund allocations in Pontang District in 2022. This study used a quantitative approach with data collection techniques using a questionnaire. The population in this study were 30 village officials in the Pontang District, while the sample used the saturated sampling technique, which is a sampling technique when all members of the population are used as samples, so that the samples taken in this study were 30 people. The results of this study in hypothesis 1 there is an effect of internal audit on the quality of presentation of financial reports in managing village fund allocations in Pontang District in 2022. Hypothesis 2 there is an effect of public sector accountability on the quality of presentation of financial statements in managing village fund allocations in Pontang District in 2022. Hypothesis 3 there is the influence of internal audit and public sector accountability together on the quality of presentation of financial reports in managing village fund allocations in Pontang District in 2022.
Analisis Probabilitas Kebangkrutan Bank Umum Swasta Nasional di Masa Pandemi Pustika Ayuning Puri; Giantoro Pamungkas; Siti Nurhasanah; Alfan Farikhi
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5150

Abstract

At the end of 2019, the world was shocked by the phenomenon of the Covid-19 virus which caused significant changes to the economies of all countries, including Indonesia, where to date 6 million cases have been recorded. The implementation of the Large-Scale Social Restrictions (PSBB) policy implemented by the government has had an impact on the country's economic sector where many companies have closed down. This bankruptcy occurs due to financial distress, which is a condition where a company or individual cannot generate sufficient income or profit. Based on this phenomenon, researchers are interested in conducting research regarding the bankruptcy probability analysis of national private commercial banks listed on the Indonesian Stock Exchange. This research uses quantitative methods with secondary data obtained from company financial reports for 3 years, namely from before the 2019 to 2021 pandemic which will be processed using the Altman Z-Score and Zmijewski X-Score analysis methods.
Penerapan Aplikasi Akuntansi pada UMKM Siti Nurhasanah; Wahyu Purbo Santoso; Pustika Ayuning Puri
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5151

Abstract

This study examines the crucial role of accounting applications in supporting the success of Micro, Small, and Medium Enterprises (MSMEs) in the contemporary business landscape, rife with challenges. Amidst global competition and financial intricacies, accounting applications have emerged as a pivotal tool for optimizing corporate governance, enhancing transparency, and attaining added value and investor interest. Previous research underscores the positive impact of accounting applications on operational efficiency, prudent tax avoidance, and profit augmentation. This study designs and implements a specialized accounting application tailored for MSMEs, offering essential features such as transaction recording, user management, financial reporting, inventory management, and risk mitigation. However, the effective adoption of this application hinges upon proper understanding and training for MSME owners. This research encapsulates the significance of accounting applications in fostering sustainable growth for MSMEs and achieving success in a dynamic business environment.
Analisis Kinerja Keuangan pada PT. Bank Sinarmas Tbk yang Terdaftar pada Bursa Efek Indonesia Tahun 2019 – 2023 Berkat Febrianto Lase; Pustika Ayuning Puri; Wahyu Purbo Santoso
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.1862

Abstract

The strategic role of banking as an intermediary institution manifests through its ability to gather and channel funds from the public to support economic activities, ultimately enhancing the stability of the country's economic structure. The importance of banking health in the fund collection process requires a sound condition and banking services that attract public interest. Bank health evaluation can be conducted through various methods, including the CAMEL method covering capital, asset quality, management, earnings, and liquidity, as well as the RGEC method encompassing Risk Profile, Good Corporate Governance, Earnings, and Capital. Bank Sinarmas, as one of the public banks in Indonesia, has played a significant role in economic recovery through the distribution of People's Business Credit (KUR) and its success in maintaining the health of the banking sector. This research is descriptive with a quantitative approach, utilizing literature review and documentation as data collection techniques. The results of this study indicate that the financial condition of PT Bank Sinarmas Tbk from 2019 to 2023 can be classified as generally “healthy”. However, in terms of Asset Quality and Management aspects, it falls into the "Fairly Healthy" category, while in terms of Profitability, specifically the Return on Asset (ROA) ratio, it is categorized as "Less Healthy." The findings are expected to serve as a guide for the company, assisting in maintaining a healthy financial state and improving areas that are less healthy to uphold public trust. The research contributes to academic literature, serving as a significant reference for the development of financial management knowledge, particularly in the analysis of financial statements. It is also envisioned as a foundation for further research with similar focuses. As guidance for future researchers, it is recommended to broaden the scope of research by involving other financial ratio indicators, following the latest methods in accordance with the regulatory framework of financial institution supervision in Indonesia.
Co-Authors Alfan Farikhi Berkat Febrianto Lase Deri Yanto Giantoro Pamungkas Hendri Hermawan Adinugraha Muhammad David Nita Sentia Purba Rani Ayu Wijayanti Ratih Anggoro Wilis Ratih Anggoro Wilis Siti Nurhasanah Siti Nurhasanah Wahyu Purbo Santoso