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PENGARUH TINGKAT PENDIDIKAN PEMILIK, SKALA USAHA, UMUR USAHA TERHADAP PEMANFAATAN INFORMASI KEUANGAN Febriyanti, Ariska Tri; Puspitaningtyas, Zarah; Prakoso, Aryo
Buletin Studi Ekonomi VOL.22.NO.1. FEBRUARI 2017 (PP 1-112)
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/bse.2017.v22.i01.p10

Abstract

The Influence of Owner?s Education Level, Business Scale, Business Age Toward The Utilization of Financial Information. The aim of this research is to identify the the influence of owner?s education level, business scale, business age toward the utilization of financial information of the small and medium business in Jember district (empirical study of restaurants and food houses). This research is done by distributing questionnaires to restaurants and food houses? owner as much as 30 owners. The data analysis technique used in this study is multiple linear regression analysis. The result of this research shows that the owner?s education level has significant effect toward utilization of financial information of the small and medium business in Jember district (empirical study of restaurants and food houses).
PENGARUH KEBIJAKAN DIVIDEN, KEPUTUSAN INVESTASI, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN Mutmainnah, Mutmainnah; Puspitaningtyas, Zarah; Puspita, Yeni
Buletin Studi Ekonomi VOL.24.NO.1.FEBRUARI 2019
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/BSE.2019.v24.i01.p02

Abstract

Firm value is investor?s view on the company which is related with stock price that may foster a positive signal to open the investment opportunities. This research aims to determine the effect of dividend policy, investment decision, firm size and managerial ownership on firm value of consumer good industry sector at Indonesia Stock Exchange in 2013-2017. The sample is selected using purposive sampling method on 11 companies. Furthermore, the data is processed using multiple linear regression analysis. The Results of research showed that dividend policy and investment decision have significant positive effect on firm value. But firm size and managerial ownership have significant negative effect on firm value.
LEADERSHIP IN HIGHER EDUCATION: ACADEMIC LEADER OR MANAGER? Kurniawan, Agung Widhi; Puspitaningtyas, Zarah
Buletin Studi Ekonomi Vol 18, No. 1,Februari 2013. (PP 1-84)
Publisher : Buletin Studi Ekonomi

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Abstract

Higher education or college is an institution that gave birth to the intellectual resources expected to contribute in the human resources quality improving. All activities should be directed for the excellent academic performance. Management, especially university leaders, must start it from an awareness of the entire academic community. Awareness of university leaders should be depart from the philosophical, that not only manage the college-oriented economic capital (profit oriented), but also have socio-oriented capital. The question is what type of leadership that is appropriate to apply to higher education institutions in Indonesia? Leaders who have the spirit of academic leader or manager? Academic leaders must have the spirit of academic excellence, and is selected from the academics who have adequate leadership, communication, and interpersonal skills. 
Manfaat Informasi Akuntansi untuk Memprediksi Risiko Investasi Saham Berdasarkan Pendekatan Decision Usefulness Puspitaningtyas, Zarah
Jurnal Akuntansi Multiparadigma Vol 1, No 3 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (816.782 KB)

Abstract

This study is to explain the usefulness of accounting information to predict the risk of stock investment based on the decision usefulness approach, technically shown through the effect of variable accounting on risk of stock investment. Based on analysis of 13 companies over a period of five years (2001-2005) by using multiple linear regression, the model shows that the current ratio significantly influence the risk of stock investment. However, signs of regression coefficients are not consistent with the predictions of the study. The results indicate that the current ratio has positive influence on the risk of stock investment. F test shows that the regression model with the current ratio as independent variables significantly influence the risk of stock investment. Meanwhile, the regression model with independent variables of current ratio, debt equity ratio, total assets turnover, return on investment, sales growth, and price earnings ratio do not significantly influence the risk of stock investment. The findings suggest that accounting information has relatively little ability to explain variations in risk of stock investment. The validation of regression models shows no difference between the real investment risk and investment risk prediction, meaning that accounting information is useful for predicting the risk of stock investment.
PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP PRICE TO BOOK VALUE DENGAN RETURN ON ASSET SEBAGAI VARIABEL INTERVENING (STUDI PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA PERIODE 2013-2017) Setia Rini, Ratna Aprilia; Puspitaningtyas, Zarah; Prakoso, Aryo
Jurnal Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 11, No 3 (2018)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2018.v11.03.001

Abstract

The most famous main objective of a company is to increase the prosperity of the owner or shareholder by increasing the company value. The researchers used price to book value as the measurement indicator of company value. One of the factors influencing the high and the low value of the company is the company's financial performance as reflected in the company's financial statement with focus on current ratio, total asset turnover, debt to equity ratio, and return on asset as intervening variable. The object of this study was 18 industrial consumer goods companies listed in the Indonesia Stock Exchange. The data were analyzed by using path analysis. Based on the result of data analysis, it was obtained that current ratio and total asset turnover affected significantly on price to book value. On the contrary, debt to equity ratio and return on asset did not affect significantly on price to book value. Current ratio and total asset turnover affected significantly on price to book value with return on asset as the intervening variable. Conversely, debt to equity ratio did not affect significantly on price to book value with return on asset as the intervening variable. Keywords: current ratio, total asset turnover, debt to equity ratio, return on asset, price to book value
Decision Usefulness Approach Of Accounting Information: Bagaimana Informasi Akuntansi Menjadi Useful ? Puspitaningtyas, Zarah
AKRUAL: JURNAL AKUNTANSI Vol 2, No 1: AKRUAL: Jurnal Akuntansi (Oktober 2010)
Publisher : Jurusan Akuntansi Fakultas Ekonomi UNESA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v2n1.p92-108

Abstract

AbstractApplication of decision usefulness approach to produce accounting information that is relevant and reliable. Relevant information, that has the capacity to affect the confidence of investors about future returns, and should be released in a timely manner.The concept of decision usefulness of accounting information plays an important role in identifying problems for users of financial reports and selection of accounting information that users of financial statements to make the best decision. To apply the concept of decision usefulness is necessary linkages with the various theories in economics and finance. Decision usefulness approach assumes that individual decision makers are rational, that is individuals who will choose the action that will yield the highest expected utility.
PENGARUH PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN DENGAN LIKUIDITAS SEBAGAI PEMODERASI Puspitaningtyas, Zarah; Prakoso, Aryo; Masruroh, Andaratul
JURNAL ADMINISTRASI BISNIS (JAB) Vol 9, No 3 (2019)
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35797/jab.9.3.2019.25120.1-17

Abstract

The purpose of this study was to analyze the effect of profitability on dividend policy by using liquidity as a moderating variable. Profitability is proxied using asset returns, the dividend policy is proxied using a dividend payout ratio, while liquidity is proxied using the current ratio. This research uses quantitative with the type of association research. The population is all 21 companies in the agricultural sector listed on the Indonesia Stock Exchange, then the sample was selected using a purposive sampling method and obtained 7 companies. Data is obtained from the annual report on the official website of the Indonesia Stock Exchange. The next data collected was analyzed using the moderated regression analysis. The results of the analysis prove that profitability influences dividend policy and liquidity moderate the relationship of profitability with dividend policy.
RELEVANSI NILAI INFORMASI AKUNTANSI DAN MANFAATNYA BAGI INVESTOR Puspitaningtyas, Zarah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 16, No 2 (2012)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2012.v16.i2.214

Abstract

Konsep relevansi nilai informasi akuntansi dan konsep decision usefulness of accounting information saling terkait. Relevansi nilai informasi akuntansi menekankan pada how accounting information has a value relevant for market participants (investors), sedangkan konsep decision usefulness of accounting information menekankan pada how financial statements can be more useful? Bagaimana investor bereaksi terhadap pengumuman informasi akuntansi. Reaksi ini akan membuktikan bahwa kandungan informasi akuntansi merupakan isu yang sangat penting dan menjadi pertimbangan penting dalam membuat keputusan investasi, sehingga dapat dikatakan bahwa informasi akuntansi bermanfaat (useful) bagi investor. Analisis studi ini menggunakan pendekatan kualitatif (qualitative approach). Pengumpulan data dilakukan dengan metode wawancara semi-terstruktur (semi–structured interview method). Informan dalam studi ini ialah analis sekuritas yang memberikan advokasi kepada investor yang melakukan investasi saham pada perusahaan real estate and property yang terdaftar di Bursa Efek Indonesia (BEI). Pemilihan informan menggunakan teknik snowball. Hasil studi mengindikasikan bahwa informasi akuntansi memberikan makna manfaat bagi investor. Oleh karena itu, temuan studi ini menambahkan kekuatan konsep relevansi nilai informasi akuntansi serta kebermanfaatan informasi akuntansi bagi pelaku pasar (investor).
EFEK MODERASI KEBIJAKAN DIVIDEN DALAM PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN Puspitaningtyas, Zarah
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 5 No 2 (2017): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2017
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v5i2.538

Abstract

Corporate value is a condition that describes the achievement of a company during the process of operation. Increased corporate value is an achievement that reflects an increase in wealth for shareholder. The purpose of this study is to determine the effect of moderation dividend policy in the influence of profitability to the value of the company in manufacturing companies listed on the Indonesia Stock Exchange period 2012-2016. Based on purposive sampling technique, there are 24 companies that meet the criteria as the research sample. Data analysis was done by using moderated regression analysis method. The results of the analysis prove that, at the 5% level of significance, dividend policy is not able to moderate the effect of profitability on firm value.
Peran Inovasi dalam Memediasi Pengaruh Kepemimpinan dan Kekuatan Kompetitif Industri terhadap Kinerja Usaha Kecil dan Menengah Feranita, Nungki Viana; Puspitaningtyas, Zarah
Majalah Ekonomi Vol 20 No 1 Juli (2015)
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (669.834 KB)

Abstract

Tujuan penulisan paper ini adalah untuk mengeksplorasi isu-isu terkait peran inovasi dalam memediasi pengaruh kepemimpinan dan kekuatan kompetitif industri terhadap kinerja Usaha Kecil dan Menengah (UKM). Kerangka konseptual dikembangkan dengan melakukan tinjauan dari literatur yang relevan sebelum mengembangkan proposisi mengenai pengaruh kepemimpinan dan kekuatan kompetitif industri terhadap kinerja UKM melalui inovasi. Metode analisis yang digunakan adalah studi kepustakaan. Paper ini mengantisipasi bahwa kepemimpinan dan kekuatan kompetitif industri akan mendukung kinerja UKM melalui inovasi. Penelitian di masa depan harus dilakukan untuk melakukan analisis empiris untuk memvalidasi dan/atau memodifikasi proposisi yang disajikan dalam paper ini.