Puji Nurhayati - Academia.edu (original) (raw)
Papers by Puji Nurhayati
Studi Kasus Inovasi Ekonomi
Administrasi merupakan salah satu sumber untuk memperoleh data maupun informasi. Pengelolaan admi... more Administrasi merupakan salah satu sumber untuk memperoleh data maupun informasi. Pengelolaan administrasi seringkali masih mengalami kendala terutama dalam hal pengarsipan serta hal tersebut biasanya terjadi di desa. Oleh karena itu, tujuan pengabdian masyarakat ini adalah untuk menyelesaikan permasalahan pengelolaan administrasi di Desa Batok Kecamatan Gemarang Kabupaten Madiun. Permasalahan yang terjadi di Desa Batok adalah 1) pencatatan administrasi yang masih manual sehingga catatan tidak terdokumentasi dengan baik dan rawan hilang dan 2) kapasitas SDM yang masih rendah terkait pengetahuan administrasi dan ketrampilan komputer. Solusi yang dilakukan untuk menyelesaikan permasalahan tersebut adalah 1) memberikan kuliah umum untuk meningkatkan literasi tentang administrasi kepada perangkat desa; 2) pelatihan pencatatan administrasi sesuai Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2016 secara terkomputerisasi. Hasilnya perangkat desa Batok dapat mencatat administrasi sesuai Per...
Journal of Business and Management Review
MSMEs are the most important pillar of the Indonesian economy. MSMEs have a very significant cont... more MSMEs are the most important pillar of the Indonesian economy. MSMEs have a very significant contribution to the national economy (GDP). MSMEs also have an important role in advancing the regional economy to make MSMEs conduct the increasingly competitive business competition. This requires every MSME to have its advantages to compete in the global world. This research aims to test the influence of e-marketing usage on competitive advantage through product innovation and marketing performance. The sampling technique uses purposive sampling with a sample of 347 MSMEs in Central Java. Data analysis techniques use path analysis with Warp PLS 5.0 software. The results showed that e-marketing usage has a positive and significant effect on product innovation and competitive advantage, and e-marketing usage has a positive and significant effect on competitive advantage through product innovation. However, e-marketing usage does not affect marketing performance and e-marketing usage does no...
Owner, 2022
Financial statements are one of the sources of information used to assess the company's finan... more Financial statements are one of the sources of information used to assess the company's financial position and performance. Policies and decisions taken in the process of preparing financial statements will affect the assessment of the company's performance. The choice of accounting policy that management deliberately carried out for profit reporting purposes is called Earnings management. Earnings management is a difficult phenomenon to avoid due to the impact of accruals in the preparation of financial statements. The agency's theory provides the view that earnings management problems can be minimized through corporate governance. The purpose of this research is to provide empirical evidence by analyzing the influence of information asymmetry, the proportion of independent commissioners and the size of the board of commissioners on earnings management of SOEs companies in Indonesia during 2016-2018. Sampling techniques using purposive sampling, obtained 99 sample of ST...
This study aims to determine the effect of financial performance on the value of companies by usi... more This study aims to determine the effect of financial performance on the value of companies by using Islamic Social Reporting as a moderation variable. The study used a regression analysis technique of panel data with E-views software from a sample of 13 Indonesian Islamic banks and 6 Malaysian Islamic banks in the period 2015-2019. The results of this study can conclude that there are several variable differences in Indonesian and Malaysian Islamic banks. In Indonesian Islamic banks, financial performance significantly affects the company's value, but in Malaysian Islamic banks, financial performance does not significantly affect the company's value. Then both Indonesian and Malaysian Islamic banks proved that Islamic Social Reporting could not moderate the relationship between financial performance and the company's value. Further research can add other research variables that can affect a company's value apart from financial performance. Keywords: Islamic social re...
INVENTORY: JURNAL AKUNTANSI, 2019
This study aims to examine the influence of company characteristics which include profitability, ... more This study aims to examine the influence of company characteristics which include profitability, leverage and company size on environmental disclosure. The data used in this study is secondary data with the number of 270 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. Data testing uses multiple regression through SPSS software. The test results prove that the profitability and size of the company affect environmental disclosure while leverage does not affect environmental disclosure.
INVENTORY: JURNAL AKUNTANSI, 2018
This study aims to obtain empirical evidence on the analysis of factors affecting Islamic Social ... more This study aims to obtain empirical evidence on the analysis of factors affecting Islamic Social Reporting (ISR). Factors used include company size, profitability, industry type, and as an additional variable that is sharia securities. The measurement of Islamic Social Reporting (ISR) is based on the category of Islamic reporting to measure the Index ISR viewed from the company's annual report. The population in this study are all companies listed in Indonesia Sharia Shares Index (ISSI) in 2014-2016. Sampling method used in this research is purposive sampling method. The total sample used in this study as many as 10 companies. Data analysis was done by classical assumption test and hypothesis testing by multiple regression method. The results of this study indicate that the company size factor, Profitability No significant positive effect on ISR in Indonesia. While the type of industry, Securities have a significant effect on ISR in Indonesia.Keyword : Islamic Social Reporting, ...
Penamas: Journal of Community Service, 2021
People's lives today cannot be separated from the existence of Micro Small and Medium Enterpr... more People's lives today cannot be separated from the existence of Micro Small and Medium Enterprises (MSMEs). The role of MSMEs is considered significant to the improvement of the Indonesian economy and is also able to absorb labor on a considerable scale. The problems faced by MSMEs today are marketing, branding and packaging. Likewise, with the problems faced by the Sambel Pecel community of Klegen village of Madiun city. Digital marketing is very important and crucial that must be done in order to compete in the global market. The purpose of this training is to provide innovation in product packaging or build a more modern brand to the MSMEs community Sambel Pecel Kota Madiun, as an increase in sales turnover during the covid-19 pandemic. The implementation method is carried out using several stages, namely 1) identifying the problem, 2) identifying the output, and 3) conducting training. The result of this activity is the innovation of Sambel Pecel products that have more moder...
AFEBI Accounting Review, 2018
Utilization of e-procurement technology in government is very important to achieve accelerated im... more Utilization of e-procurement technology in government is very important to achieve accelerated implementation of National and Local Budget that should be indicated in the absence of budget accumulation at the end of the year. The purpose of this study is to examine the effect of the use of e-procurement technology on budget absorption through the practice of procurement of goods / services and procurement performance of goods / services. This study uses primary and secondary data. The sample of this research was 71 units of Local Government Work Unit (SKPD) in East Java Provincial Government. The results show that the utilization of e-procurement technology has a positive effect on budget absorption through the practice of procurement of goods/services. Utilization of e-procurement technology negatively affect the practice of procurement of goods/services and procurement performance of goods/services. Utilization of e-procurement technology negatively affect the performance of procu...
IMPLIKASI E-PROCUREMENT TERHADAP PENYERAPAN ANGGARAN PADA PEMERINTAH DAERAH INDONESIA (Survei Pad... more IMPLIKASI E-PROCUREMENT TERHADAP PENYERAPAN ANGGARAN PADA PEMERINTAH DAERAH INDONESIA (Survei Pada Pemerintah Provinsi Jawa Timur) Abstrak Teknologi informasi telah dimanfaatkan secara luas dan pemanfaatannya mempengaruhi tingkat kinerja di sektor publik. Pemanfaatan teknologi sistem pengadaan barang/jasa secara elektronik (e-procurement) pada pemerintahan sangat penting untuk mencapai percepatan pelaksanaan Anggaran Pendapatan dan Belanja Negara (APBN) serta Anggaran Pendapatan dan Belanja Daerah (APBD). Percepatan pelaksanaan APBN dan APBD tersebut seyogyanya ditunjukkan dengan tidak adanya penumpukan anggaran pada akhir tahun. Tujuan penelitian ini adalah untuk menguji pengaruh pemanfaatan teknologi e-procurement terhadap penyerapan anggaran melalui praktik pengadaan barang/jasa dan kinerja pengadaan barang/jasa. Penelitian ini menggunakan data primer dan data sekunder. Data primer diperoleh dari kuesioner sedangkan data sekunder berasal dari Laporan Realisasi Anggran Per Triwula...
The information technology has been utilized widely and its utilization influences the performanc... more The information technology has been utilized widely and its utilization influences the performance level in public sector. The technology usage of goods/services procurement system electronically (e-procurement) in the government is absolutely important for achieving the acceleration of State Budget (APBN) and Regional State Budget (APBD). The acceleration of APBN and APBD implementation should be shown by the absence of buildup budget at the end of the year. This research aims at examining the influence of e-procurement technology usage toward the budget absorption. This research uses primary and secondary data. Primary data is taken from questionnaire meanwhile secondary data is taken from the Budget Realization report per trimester of East Java Province Regional Secretary. The data is collected by using 71 questionnaires which are sent to 71 Regional Working Unit (SKPD) in East Java Province. From the amount of those questionnaires, there are only 47 questionnaires can be used. T...
Community Development Journal, 2021
The implementation of this Community Service is an effort to develop the Family Welfare Developme... more The implementation of this Community Service is an effort to develop the Family Welfare Development Group Business in Cileng Village, Poncol District, Magetan Regency to be able to increase product competitiveness through improved business management and business legality. The main problems of partners are: 1) the production of handicrafts in the form of plastic glass lip recycling bags still using the made by order system, 2) from the financial side there is no good record, the capital used still comes from the group cash, 3) limited marketing only in the surrounding community. In line with the problems faced by these partners, efforts that can be made are assistance in business development starting from marketing, business legality and bookkeeping. The methods used by the team are socialization, training and mentoring. The results of the Community Service Program are: 1) The Group Business has a Business Permit Number which means that with this legality it will make it easier for ...
Simulacra, 2020
This article examines the impact of the use of smart phone and BKR programs on family disharmony.... more This article examines the impact of the use of smart phone and BKR programs on family disharmony. Smartphone are devices that have both positif and negative effects. Indonesia is predicted to get a demographic bonus in 2020- 2030 with the highest number of teenagers, and the majority of smartphone users are teenagers. BKR is a program that serves to help parenting to avoid deviant behavior. This research uses quantitative methods, with primary data of 300 respondents. The sample of this study consisted of 150 PKK groups and 150 teenagers. Data collection technique is using questionnaire data. Data analysis technique is using path analysis and SPSS 21.0 software. The results of the study stated that the use of smartphone had a negative and not significant effect on family disharmony, smartphone usage had a negative and significant effect on BKR program and smartphone usage had a negative and significant effect on family disharmony. The use of a smart phone does not have an impact on ...
Owner, 2020
Penelitian ini bertujuan untuk menguji pengaruh e-marketing terhadap comptetitive advantage melal... more Penelitian ini bertujuan untuk menguji pengaruh e-marketing terhadap comptetitive advantage melalui kinerja Marketing. Penelitian ini menggunakan data primer yaitu kuesioner. Sampel dalam penelitian ini sebanyak 74 UMKM di Provinsi Jawa Timur. Uji kualitas data dan analisis data menggunakan teknik Partial Least Square (PLS) dengan software WarpPls 5.0. Hasil penelitian menunjukkan bahwa penggunaan e-marketing berpengaruh positif dan signifikan terhadap comptetitive advantage, penggunaan e-marketing berpengaruh positif dan signifkan terhadap kinerja marketing dan penggunaan e-marketing berpengaruh positif dan signifkan terhadap comptetitive advantage melalui kinerja marketing.
This study aims to determine the effect of Zakat and Islamic Social Reporting on the financial pe... more This study aims to determine the effect of Zakat and Islamic Social Reporting on the financial performance of Indonesian Islamic banking listed on the Jakarta Islamic Index (JII) for 5 years from 2015-2019. The population in this study is Islamic banking which recorded in the Jakarta Islamic Index (JII) for the 2015-2019 period. Sampling technique using purposive sampling method and obtained 70 islamic banking which is used as a sample. Data analysis technique using panel data regression analysis technique using eviews. Statistical analysis in this study uses quantitative data. The results of this study indicate that: Zakat has no effect on Islamic banking financial performance, Islamic Social Reporting (ISR) has an effect on financial performance in Islamic banking, Suggestions for further research can add research variables and increase the research period so that the results obtained are more accurate.
Studi Kasus Inovasi Ekonomi
Administrasi merupakan salah satu sumber untuk memperoleh data maupun informasi. Pengelolaan admi... more Administrasi merupakan salah satu sumber untuk memperoleh data maupun informasi. Pengelolaan administrasi seringkali masih mengalami kendala terutama dalam hal pengarsipan serta hal tersebut biasanya terjadi di desa. Oleh karena itu, tujuan pengabdian masyarakat ini adalah untuk menyelesaikan permasalahan pengelolaan administrasi di Desa Batok Kecamatan Gemarang Kabupaten Madiun. Permasalahan yang terjadi di Desa Batok adalah 1) pencatatan administrasi yang masih manual sehingga catatan tidak terdokumentasi dengan baik dan rawan hilang dan 2) kapasitas SDM yang masih rendah terkait pengetahuan administrasi dan ketrampilan komputer. Solusi yang dilakukan untuk menyelesaikan permasalahan tersebut adalah 1) memberikan kuliah umum untuk meningkatkan literasi tentang administrasi kepada perangkat desa; 2) pelatihan pencatatan administrasi sesuai Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2016 secara terkomputerisasi. Hasilnya perangkat desa Batok dapat mencatat administrasi sesuai Per...
Journal of Business and Management Review
MSMEs are the most important pillar of the Indonesian economy. MSMEs have a very significant cont... more MSMEs are the most important pillar of the Indonesian economy. MSMEs have a very significant contribution to the national economy (GDP). MSMEs also have an important role in advancing the regional economy to make MSMEs conduct the increasingly competitive business competition. This requires every MSME to have its advantages to compete in the global world. This research aims to test the influence of e-marketing usage on competitive advantage through product innovation and marketing performance. The sampling technique uses purposive sampling with a sample of 347 MSMEs in Central Java. Data analysis techniques use path analysis with Warp PLS 5.0 software. The results showed that e-marketing usage has a positive and significant effect on product innovation and competitive advantage, and e-marketing usage has a positive and significant effect on competitive advantage through product innovation. However, e-marketing usage does not affect marketing performance and e-marketing usage does no...
Owner, 2022
Financial statements are one of the sources of information used to assess the company's finan... more Financial statements are one of the sources of information used to assess the company's financial position and performance. Policies and decisions taken in the process of preparing financial statements will affect the assessment of the company's performance. The choice of accounting policy that management deliberately carried out for profit reporting purposes is called Earnings management. Earnings management is a difficult phenomenon to avoid due to the impact of accruals in the preparation of financial statements. The agency's theory provides the view that earnings management problems can be minimized through corporate governance. The purpose of this research is to provide empirical evidence by analyzing the influence of information asymmetry, the proportion of independent commissioners and the size of the board of commissioners on earnings management of SOEs companies in Indonesia during 2016-2018. Sampling techniques using purposive sampling, obtained 99 sample of ST...
This study aims to determine the effect of financial performance on the value of companies by usi... more This study aims to determine the effect of financial performance on the value of companies by using Islamic Social Reporting as a moderation variable. The study used a regression analysis technique of panel data with E-views software from a sample of 13 Indonesian Islamic banks and 6 Malaysian Islamic banks in the period 2015-2019. The results of this study can conclude that there are several variable differences in Indonesian and Malaysian Islamic banks. In Indonesian Islamic banks, financial performance significantly affects the company's value, but in Malaysian Islamic banks, financial performance does not significantly affect the company's value. Then both Indonesian and Malaysian Islamic banks proved that Islamic Social Reporting could not moderate the relationship between financial performance and the company's value. Further research can add other research variables that can affect a company's value apart from financial performance. Keywords: Islamic social re...
INVENTORY: JURNAL AKUNTANSI, 2019
This study aims to examine the influence of company characteristics which include profitability, ... more This study aims to examine the influence of company characteristics which include profitability, leverage and company size on environmental disclosure. The data used in this study is secondary data with the number of 270 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. Data testing uses multiple regression through SPSS software. The test results prove that the profitability and size of the company affect environmental disclosure while leverage does not affect environmental disclosure.
INVENTORY: JURNAL AKUNTANSI, 2018
This study aims to obtain empirical evidence on the analysis of factors affecting Islamic Social ... more This study aims to obtain empirical evidence on the analysis of factors affecting Islamic Social Reporting (ISR). Factors used include company size, profitability, industry type, and as an additional variable that is sharia securities. The measurement of Islamic Social Reporting (ISR) is based on the category of Islamic reporting to measure the Index ISR viewed from the company's annual report. The population in this study are all companies listed in Indonesia Sharia Shares Index (ISSI) in 2014-2016. Sampling method used in this research is purposive sampling method. The total sample used in this study as many as 10 companies. Data analysis was done by classical assumption test and hypothesis testing by multiple regression method. The results of this study indicate that the company size factor, Profitability No significant positive effect on ISR in Indonesia. While the type of industry, Securities have a significant effect on ISR in Indonesia.Keyword : Islamic Social Reporting, ...
Penamas: Journal of Community Service, 2021
People's lives today cannot be separated from the existence of Micro Small and Medium Enterpr... more People's lives today cannot be separated from the existence of Micro Small and Medium Enterprises (MSMEs). The role of MSMEs is considered significant to the improvement of the Indonesian economy and is also able to absorb labor on a considerable scale. The problems faced by MSMEs today are marketing, branding and packaging. Likewise, with the problems faced by the Sambel Pecel community of Klegen village of Madiun city. Digital marketing is very important and crucial that must be done in order to compete in the global market. The purpose of this training is to provide innovation in product packaging or build a more modern brand to the MSMEs community Sambel Pecel Kota Madiun, as an increase in sales turnover during the covid-19 pandemic. The implementation method is carried out using several stages, namely 1) identifying the problem, 2) identifying the output, and 3) conducting training. The result of this activity is the innovation of Sambel Pecel products that have more moder...
AFEBI Accounting Review, 2018
Utilization of e-procurement technology in government is very important to achieve accelerated im... more Utilization of e-procurement technology in government is very important to achieve accelerated implementation of National and Local Budget that should be indicated in the absence of budget accumulation at the end of the year. The purpose of this study is to examine the effect of the use of e-procurement technology on budget absorption through the practice of procurement of goods / services and procurement performance of goods / services. This study uses primary and secondary data. The sample of this research was 71 units of Local Government Work Unit (SKPD) in East Java Provincial Government. The results show that the utilization of e-procurement technology has a positive effect on budget absorption through the practice of procurement of goods/services. Utilization of e-procurement technology negatively affect the practice of procurement of goods/services and procurement performance of goods/services. Utilization of e-procurement technology negatively affect the performance of procu...
IMPLIKASI E-PROCUREMENT TERHADAP PENYERAPAN ANGGARAN PADA PEMERINTAH DAERAH INDONESIA (Survei Pad... more IMPLIKASI E-PROCUREMENT TERHADAP PENYERAPAN ANGGARAN PADA PEMERINTAH DAERAH INDONESIA (Survei Pada Pemerintah Provinsi Jawa Timur) Abstrak Teknologi informasi telah dimanfaatkan secara luas dan pemanfaatannya mempengaruhi tingkat kinerja di sektor publik. Pemanfaatan teknologi sistem pengadaan barang/jasa secara elektronik (e-procurement) pada pemerintahan sangat penting untuk mencapai percepatan pelaksanaan Anggaran Pendapatan dan Belanja Negara (APBN) serta Anggaran Pendapatan dan Belanja Daerah (APBD). Percepatan pelaksanaan APBN dan APBD tersebut seyogyanya ditunjukkan dengan tidak adanya penumpukan anggaran pada akhir tahun. Tujuan penelitian ini adalah untuk menguji pengaruh pemanfaatan teknologi e-procurement terhadap penyerapan anggaran melalui praktik pengadaan barang/jasa dan kinerja pengadaan barang/jasa. Penelitian ini menggunakan data primer dan data sekunder. Data primer diperoleh dari kuesioner sedangkan data sekunder berasal dari Laporan Realisasi Anggran Per Triwula...
The information technology has been utilized widely and its utilization influences the performanc... more The information technology has been utilized widely and its utilization influences the performance level in public sector. The technology usage of goods/services procurement system electronically (e-procurement) in the government is absolutely important for achieving the acceleration of State Budget (APBN) and Regional State Budget (APBD). The acceleration of APBN and APBD implementation should be shown by the absence of buildup budget at the end of the year. This research aims at examining the influence of e-procurement technology usage toward the budget absorption. This research uses primary and secondary data. Primary data is taken from questionnaire meanwhile secondary data is taken from the Budget Realization report per trimester of East Java Province Regional Secretary. The data is collected by using 71 questionnaires which are sent to 71 Regional Working Unit (SKPD) in East Java Province. From the amount of those questionnaires, there are only 47 questionnaires can be used. T...
Community Development Journal, 2021
The implementation of this Community Service is an effort to develop the Family Welfare Developme... more The implementation of this Community Service is an effort to develop the Family Welfare Development Group Business in Cileng Village, Poncol District, Magetan Regency to be able to increase product competitiveness through improved business management and business legality. The main problems of partners are: 1) the production of handicrafts in the form of plastic glass lip recycling bags still using the made by order system, 2) from the financial side there is no good record, the capital used still comes from the group cash, 3) limited marketing only in the surrounding community. In line with the problems faced by these partners, efforts that can be made are assistance in business development starting from marketing, business legality and bookkeeping. The methods used by the team are socialization, training and mentoring. The results of the Community Service Program are: 1) The Group Business has a Business Permit Number which means that with this legality it will make it easier for ...
Simulacra, 2020
This article examines the impact of the use of smart phone and BKR programs on family disharmony.... more This article examines the impact of the use of smart phone and BKR programs on family disharmony. Smartphone are devices that have both positif and negative effects. Indonesia is predicted to get a demographic bonus in 2020- 2030 with the highest number of teenagers, and the majority of smartphone users are teenagers. BKR is a program that serves to help parenting to avoid deviant behavior. This research uses quantitative methods, with primary data of 300 respondents. The sample of this study consisted of 150 PKK groups and 150 teenagers. Data collection technique is using questionnaire data. Data analysis technique is using path analysis and SPSS 21.0 software. The results of the study stated that the use of smartphone had a negative and not significant effect on family disharmony, smartphone usage had a negative and significant effect on BKR program and smartphone usage had a negative and significant effect on family disharmony. The use of a smart phone does not have an impact on ...
Owner, 2020
Penelitian ini bertujuan untuk menguji pengaruh e-marketing terhadap comptetitive advantage melal... more Penelitian ini bertujuan untuk menguji pengaruh e-marketing terhadap comptetitive advantage melalui kinerja Marketing. Penelitian ini menggunakan data primer yaitu kuesioner. Sampel dalam penelitian ini sebanyak 74 UMKM di Provinsi Jawa Timur. Uji kualitas data dan analisis data menggunakan teknik Partial Least Square (PLS) dengan software WarpPls 5.0. Hasil penelitian menunjukkan bahwa penggunaan e-marketing berpengaruh positif dan signifikan terhadap comptetitive advantage, penggunaan e-marketing berpengaruh positif dan signifkan terhadap kinerja marketing dan penggunaan e-marketing berpengaruh positif dan signifkan terhadap comptetitive advantage melalui kinerja marketing.
This study aims to determine the effect of Zakat and Islamic Social Reporting on the financial pe... more This study aims to determine the effect of Zakat and Islamic Social Reporting on the financial performance of Indonesian Islamic banking listed on the Jakarta Islamic Index (JII) for 5 years from 2015-2019. The population in this study is Islamic banking which recorded in the Jakarta Islamic Index (JII) for the 2015-2019 period. Sampling technique using purposive sampling method and obtained 70 islamic banking which is used as a sample. Data analysis technique using panel data regression analysis technique using eviews. Statistical analysis in this study uses quantitative data. The results of this study indicate that: Zakat has no effect on Islamic banking financial performance, Islamic Social Reporting (ISR) has an effect on financial performance in Islamic banking, Suggestions for further research can add research variables and increase the research period so that the results obtained are more accurate.