Oktaviani Rita Puspasari, Oktaviani Rita
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MEKANISME ISLAMIC CORPORATE GOVERNANCE PADA KINERJA BANK UMUM SYARIAH MENGGUNAKAN ISLAMIC PERFORMANCE INDEX Puspasari, Oktaviani Rita
Jurnal Riset Keuangan Dan Akuntansi Vol 4, No 2 (2018): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v4i2.1702

Abstract

IMPLEMENTASI SAK ETAP DAN KUALITAS LAPORAN KEUANGAN UMKM TERKAIT AKSES MODAL PERBANKAN Rahmawati, Teti; Puspasari, Oktaviani Rita
Jurnal Kajian Akuntansi Vol 1, No 1 (2017): JUNI 2017
Publisher : Universitas Swadaya Gunung Jati

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Abstract

Penelitian ini bertujuan menganalisis kualitas laporan keuangan UMKM, kesiapan UMKM dalam mengimplementasikan SAK ETAP pada saat penyusunan Laporan Keuangan,dan menilai dampak dari pengimplementasian SAK ETAP ketika UMKM di wilayah kabupaten Kuningan menyusun laporan keuangan.Penelitian ini menggunakan metode explanatory survey yang bersumber pada data primer.Teknik Pengumpulan data melalui kuesioner dan wawancara langsung.UMKM di kabupaten Kuningan belum siap untuk mengimplementasikan SAK ETAP dalam menyusun laporan keuangan karena sebagian besar pelaku usaha belum memahami SAK ETAP.  Ukuran usaha, lama usaha berdiri, pemberian sosialisasi dan pelatihan SAK ETAP, latar belakang pendidikan serta jenjang pendidikan terakhir dari pemilik berpengaruh terhadap persepsi pelaku usaha terkait pentingnya proses akuntansi pada UMKM.  Ukuran usaha, lama usaha berdiri, pemberian informasi dan sosialisasi SAK ETAP, latar belakang dan jenjang pendidikan terakhir pelaku usaha, serta profesionalisme manajemen berpengaruh terhadap pemahaman pelaku UMKM terkait implementasi SAK ETAP. Dampak dari implementasi SAK ETAP memberikan indikasi kuat bahwa kualitas laporan keuangan berpengaruh terhadap besarnya kemudahan akses modal perbankan. Kata Kunci: UMKM; SAK ETAP; Kualitas Laporan Keuangan; Akses Perbankan
Pembiayaan Berbasis Jual Beli dan Kinerja Bank Umum Syariah di Indonesia Puspasari, Oktaviani Rita
Jurnal Riset Keuangan Dan Akuntansi Vol 2, No 1 (2016): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v2i1.447

Abstract

This study examine how trade basis financing products which are : murabahah and istishna has an effect to the Islamic Bank performance in Indonesia which meassured by profitability, then the profitability proxied by ROA (return on asset).  The sample selection method is purposive sampling and obtained eleven Islamic bank in 5 years period observation with 53 data are being sampled.  Multiple regression analysis is used to analyze the data.  The results shows that volume of murabahah financing product has negative effect also has no signifficant effect to Islamic Bank performances, istishna’ financing has positive and significant effect to the Islamic bank performance in Indonesia, while salam financing have no balance anymore on the total Islamic Bank financing with many internal and external factors which affected, as well as trade basis financing products has no significant effect to the Islamic Bank Performance.
Mekanisme Islamic Corporate Governance Pada Kinerja Bank Umum Syariah Menggunakan Islamic Performance Index Puspasari, Oktaviani Rita
Jurnal Riset Keuangan Dan Akuntansi Vol 3, No 2 (2017): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v3i2.936

Abstract

Implementasi Sistem Keuangan Desa dan Kualitas Laporan Keuangan Pemerintah Desa di Kabupaten Kuningan Puspasari, Oktaviani Rita; Purnama, Dendi
Jurnal Kajian Akuntansi Vol 2, No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

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Abstract

AbstractThis study aims to determine the effect of the implementation of drop financial system (siskeudes) towards the quality of dorp financial statements, while there is competency of human resources variables, data quality, top management support, system quality, and information technology utilization as moderating variables. The population in this study were 361 villages in Kuningan area, while 190 villages being as a sample which drawn by using purposive sampling method and slovin formula used on determining sample size. The data analysis technique in this study used moderation regression analysis. The  results show that the competence of human resources (HR) and utilization of information technology strengthen the influence of drop financial system implementation towards the quality of financial reports, while the data quality variable, top management support, and system quality did not strengthen the influence of drop financial systems implementation towards the quality of drop financial statement .Keywords: Siskeudes implementation; Financial statement quality. AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh implementasi sistem keuangan desa (siskeudes) terhadap kualitas laporan keuangan pemerintah desa, dimana terdapat variabel kompetensi SDM, kualitas data, dukungan manajemen puncak, kualitas sistem dan pemanfaatan teknologi informasi sebagai variabel pemoderasi.  Populasi dalam penelitian ini adalah seluruh desa yang berada diwilayah kabupaten kuningan sebanyak 361 desa,  sedangkan sampel yang diambil sebanyak 190 desa yang penarikannya dilakukan dengan metode purposive sampling, serta menggunakan rumus slovin dalam menentukan ukuran sampel.  Teknik analisis data dalam penelitian ini menggunakan analisis regresi moderasi. Hasil pengujian menunjukkan bahwa kompetensi sumber daya manusia (SDM) dan pemanfaataan teknologi informasi memperkuat pengaruh implementasi sistem keuangan desa terhadap kualitas laporan keuangan, sedangkan variabel kualitas data, dukungan manajemen puncak dan kualitas sistem tidak memperkuat pengaruh implementasi sistem keuangan desa terhadap kualitas laporan keuangan pemerintah desa.Kata  Kunci: Implementasi  siskeudes,  Kualitas laporan  keuangan. 
Pengaruh Faktor Makroekonomi terhadap Pembiayaan Bermasalah Hernawati, Herni; Puspasari, Oktaviani Rita
Journal of Islamic Finance and Accounting Vol 1, No 1 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.008 KB) | DOI: 10.22515/jifa.v1i1.1134

Abstract

The purpose of this research was conducted to determine and test the influence of macroeconomic factors in the form of inflation, BI Rate and exchange Rate (kurs) toward non performing financing. Population in this research is the Islamic Banking industry in Indonesia among 2010-2016. The sampling technique used is purposive sampling where the sample is selected based on the criteria determined by the writer.The data used is secondary data sourced from the official website of each Islamic Banking.To know the influence of  inflation, BI Rate and exchange Rate (kurs) toward non performing financing this research used eviews as statistical research tool. The research method used descriptive method with quantitative approach. This research used panel regression analyst model performance by using the four classical assumption which are normality, multicollinearity, autocorrelation and heteroscedasticity.The results show inflation has a positive impact and not significant on non performing financing (NPF), BI Rate and exchange Rate (kurs) have positive and significant effect on non performing financing (NPF).Key words: Inflation, BI Rate, Exchange Rate, Non Performing Financing (NPF)JELclassificationis : E44, G01, G21, G28, G32