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All Journal Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Viriany Viriany
Universitas Tarumanagara Jakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Other

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Pelatihan Akuntansi Perusahaan Dagang: Memahami Persediaan, Harga Pokok Penjualan, dan Laba Kotor bagi Siswa SMA Kristen Yusuf Jakarta Viriany Viriany; Sharon Yacoba; Kayla Kayla
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 3 No. 4 (2026): Oktober: Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v3i4.3689

Abstract

Merchandising business accounting is often considered one of the most confusing topics for high school students. In a single chapter, students encounter purchases, returns, discounts, freight, inventory, and cost of goods sold, often before they fully understand service business accounting. This community service program aimed to help eleventh-grade students at SMA Kristen Yusuf understand how a merchandising business records its transactions, from buying goods to calculating gross profit. The program was held on-site and combined a short lecture, a case study of a fictional shop called "Toko Abadi Sejahtera", small-group exercises guided by university students, and an open discussion. The study measured students' understanding with a pre-test and post-test and observed their participation throughout the session. The average post-test score was higher than the pre-test score, with the clearest improvement in calculating cost of goods sold and gross profit. Students found the material easier to follow when transactions were presented as the story of a running shop rather than as a list of accounts. The distinction between periodic and perpetual inventory systems, however, remained the most challenging part. These results suggest that short, practice-based training built around everyday business examples can support classroom accounting lessons, and that follow-up sessions should give more time to perpetual inventory recording.
Pengaruh Leverage dan Operating Cash Flow terhadap Earnings Persistence dengan Firm Size sebagai Variabel Moderasi Erica Erica; Viriany Viriany
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 4 No. 6 (2026): November: MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v4i6.2788

Abstract

This study was conducted to examine the influence of leverage, operating cash flow, and firm size on earnings persistence in companies listed on the Indonesia Stock Exchange within the food and beverage sub-sector from 2021 to 2024. The sample was selected using a purposive sampling technique. Initially, 52 companies met the criteria; however, after accounting for outliers, the final sample consisted of 42 companies. Data analysis was performed using SPSS version 15. The results indicate that leverage has a significant negative effect on earnings persistence, operating cash flow has a significant positive effect on earnings persistence, and firm size has a positive but non-significant effect on earnings persistence. Moderation analysis reveals that firm size does not moderate the relationship between leverage or operating cash flow and earnings persistence. These findings indicate that debt levels and a company's ability to generate operating cash flow are factors related to the sustainability of its profitability. The results of this study are expected to provide management and investors with valuable insights into the quality of earnings and the financial condition of a company.
Co-Authors Erica Erica Kayla Kayla Sharon Yacoba