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STRUKTUR MODAL PENDEKATAN DINAMIS PERUSAHAAN OTOMOTIF DAN KOMPONENNYA SAAT KRISIS GLOBAL 2008 Dewi, Syanti; Ramli, Ishak
Jurnal Ekonomi Vol 21, No 3 (2016): November 2016
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v21i3.24

Abstract

The increase in business during the global crisis to the challenge of funding and capital structure dynamic analysis approach is suitable for the observation of the capital structure. This study is intended to demonstrate the influence of profitability, firm size, cost of equity, debt cost, and firm value volatility, leverage and speed adjustment sertaoptimal the capital structure. By using the auto company's financial statements and its components in a data 2008-2012 profitability, firm size, cost of equity, debt cost, danfirm value volatility analyzed using multiple regression analysis to examine the effect on the capital structure and leverage optimal data and speed adjustmentdianalisis method Generalized Moment Method (GMM) to examine the achievement of optimal capital structure and speed of achievement of optimal capital structure. The results found that the only significant profitability and firm size negatively affects the capital structure, the cost is being equity, debt cost, and firm value volatilitytidak significantly affect their capital structure. The automotive industry and its components was successfully adjust its capital structure to an optimal position, but the adjustment is slow. In a global crisis of capital structure adjustment to the optimal capital structure is progressing slowly in view of the difficulty of finding external funding sources.
PELATIHAN MENGHITUNG PAJAK PENGHASILAN PASAL 21 UNTUK SISWA/I SMA BHK Dewi, Syanti; Melawati, Natasha; Mudita, Novi Rahayu Mudita
MADANI: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 2 (2023): Madani : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM UPN Veteran Jakarta

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

Abstract

All levels of society are required to pay taxes, especially taxes that come from gross revenues received every month. Paying taxes is the obligation of all people to comply with applicable regulations, and lots of new tax regulations have emerged during the pandemic and after the pandemic. Income tax is a tax imposed by individual or individual taxpayers on the income they receive. In understanding the science of taxation, everyone can learn from school starting from the high school level. This year, we held counseling again for high school students regarding how to calculate income tax article 21, where this tax is imposed on the regular and irregular income they receive. In conveying the material, we present it in the form of theory and examples of very simple questions in calculating the tax. This offline learning can help students understand the material provided. This learning process helps them understand and facilitate their understanding of income tax article 21. The specific target in counseling is to provide broad knowledge and insight for high school students in class 11 (eleven) IPS, in calculating income tax article 21 correctly . The results of this activity can develop soft skills and hard skills in the world of accounting, and also increase knowledge for students in developing their potential in continuing their studies at universities.
Model Rekonstruksi Arsip Berbasis Teknologi Informasi untuk Mendukung Transparansi dan Akuntabilitas Publik Dewi, Syanti
Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/xsk1e894

Abstract

Archival management is a crucial element in establishing transparent and accountable governance. However, archival practices in Indonesia still encounter several obstacles, including the dominance of manual records, limited technological infrastructure, fragmented systems, and low digital literacy among civil servants. These conditions make archives difficult to access, prone to loss, and less supportive of public information disclosure. This study aims to formulate an information technology-based archival reconstruction model that addresses these issues while strengthening bureaucratic accountability. The research employed a descriptive qualitative approach, with data collected through literature review, observation, and semi-structured interviews with archivists and public information officers (PPID). Data analysis was conducted thematically, with triangulation applied to ensure validity. The findings indicate that the proposed archival reconstruction model consists of three main components: (1) process, which includes digitization, classification, metadata, and audit trail mechanisms; (2) technology, represented by a web-based electronic records management system equipped with security, encryption, backup, and inter-agency integration features; and (3) openness, achieved through public archival portals that allow citizen participation while maintaining data protection. The model offers advantages in terms of efficiency, transparency, and accountability, yet faces challenges related to infrastructure, human resources, and policy consistency. The study recommends the adoption of national archival standards, capacity building for human resources, investment in IT infrastructure, and phased implementation to ensure system sustainability. These findings are expected to serve as a reference for public institutions in developing digital archival governance that is more transparent, accountable, and responsive to public needs.
PELATIHAN AYAT JURNAL PENYESUAIAN PERUSAHAAN DAGANG BAGI SISWA SISWI SMA Dewi, Syanti
Jurnal Bakti Masyarakat Indonesia Vol. 7 No. 1 (2024): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v7i1.27293

Abstract

Learning about accounting is important, because it is important in daily financial management and needs to beapplied from an early age to high school students. In Economics subjects, material about Accounting is notdiscussed in detail and is only limited to students who choose the social sciences group. Apart from that, studentsalso think that accounting is a dif icult material so they tend not to be interested in this material. Based on theseproblems, our community service team held training activities with the aim of enriching students' knowledgeregarding accounting while changing the perception that accounting is a material that is dif icult to learn. Our teamhad the opportunity to explain the topic of the trading company accounting cycle, especially the part in preparingadjusting journal entries in November 2023. This training was given to students in classes X (ten), XI (eleven), andXII (twelve) through accounting extracurricular activities provided by Tarsisius High School 1. Training is carriedout in face-to-face form, starting with preparing teaching materials, providing theoretical explanations, discussingexample questions, then closing with a quiz with prizes which all Tarsisius 1 High School students take part in.Based on the results of the quiz and the good enthusiasm of the Tarsisius 1 High School students can be concludedthat the training activities have provided good results and have helped in increasing the students' understanding ofthe material. ABSTRAK: Pembelajaran mengenai ilmu akuntansi merupakan hal yang penting, karena berkaitan penting dalam pengelolaankeuangan sehari-hari dan perlu diterapkan sejak dini kepada siswa-siswi sekolah menengah. Pada mata PelajaranEkonomi, materi tentang akuntansi tidak dibahas secara terperinci dan hanya terbatas bagi siswa-siswi yang memilihrumpun ilmu sosial. Selain itu, siswa-siswi juga menganggap bahwa akuntansi adalah materi yang sulit sehinggamereka cenderung tidak tertarik dengan materi ini. Berdasarkan permasalahan tersebut, Tim pengabdian masyarakatkami, mengadakan kegiatan pelatihan dengan tujuan untuk memperkaya pengetahuan siswa-siswi terkait akuntansisekaligus mengubah persepsi bahwa akuntansi adalah materi yang sulit dipelajari. Tim kami mendapatkankesempatan untuk memaparkan topik mengenai siklus akuntansi perusahaan dagang terutama bagian dalampenyusunan ayat jurnal penyesuaian pada bulan November tahun 2023. Pelatihan ini diberikan kepada siswa-siswikelas X (sepuluh), XI (sebelas), hingga XII (dua belas) melalui kegiatan ekstrakurikuler akuntansi yang disediakanoleh SMA Tarsisius 1. Pelatihan dilaksanakan dalam bentuk tatap muka, dimulai dengan mempersiapkan bahan ajar,melakukan pemaparan teori, membahas contoh soal, lalu ditutup oleh kuis berhadiah yang diikuti seluruhsiswa-siswi SMA Tarsisius 1. Berdasarkan kuis serta antusiasme yang baik dari siswa-siswi SMA Tarsisius 1 dapatdisimpulkan bahwa kegiatan pelatihan memberikan hasil memuaskan dan telah membantu dalam meningkatkanpemahaman siswa-siswi terkait dengan materi tersebut.
PENYUSUNAN LAPORAN KEUANGAN DAN PERANAN PROFESI AKUNTANSI Dewi, Syanti; Zebua, Lydia Patricia; Lorensa, Willsen
Jurnal Serina Abdimas Vol 2 No 2 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i2.29268

Abstract

Preparing financial reports is an important process in company financial management that involves collecting, classifying and presenting financial information. The preparation of this report must follow generally accepted accounting principles or have relevant accounting standards according to the jurisdiction. The financial report itself has the function of presenting financial information that is relevant, can be trusted to stakeholders regarding the financial performance of a company, and can be used in decision making. The accounting profession plays a key role in ensuring the accuracy, relevance and integrity of financial reports. The accounting profession also helps maintain transparency and accountability in financial reporting. It is expected to help students, so that after graduating from high school they can immediately work and directly apply the knowledge gained at school into practice. This activity is held face to face, so that it is easy for us to provide training to Bunda Hati Kudus High School students majoring in Social Sciences class 12 (twelve), in explaining financial report material according to applicable standards, as well as insight into the accounting profession and its role in managing finances. The specific objective of this training is to provide useful elements for all transactions and events that occur during a period in the service undertaking as well as the profession itself. The results of community service activities provide results in growing their interest in continuing to college, especially accounting majors, where all work can be easier.
PEMBELAJARAN AKUNTANSI PERUSAHAAN JASA BAGI SISWA KELAS 11 Dewi, Syanti; Lestari , Levina; Pratama, Go Cecilia Claudia
Jurnal Serina Abdimas Vol 2 No 3 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i3.32476

Abstract

Continuous practice allows students to systematically engage themselves in an iterative learning process, where they not only understand accounting material theoretically, but apply it in real financial situations. Along with this, it is also important to pay attention to the development of students' problem-solving skills in a financial context. Students not only face a variety of simple financial situations, but also increasing complexity as they progress. This allows them to face greater challenges and learn to design effective strategies in solving complex financial problems. Through a continuous approach to accounting learning, students not only hone their analytical skills, but also deepen their understanding of the importance of financial information in the decision-making process. This not only involves understanding the accounting of service companies, but also manufacturing companies, and other sectors. This activity, carried out at a high school in Jakarta, allows students to see accounting concepts applied differently in various industrial contexts, enriching their understanding of the complexities of the business world as a whole. The results of the learning are held face to face accompanied by practice questions, questions and answers and quizzes. This has the positive impact of providing students with a strong foundation in accounting, and also preparing them to become critical thinkers, skilled problem solvers, and competent leaders in the ever-evolving business world. All of this is felt after they graduate, not only academically successful, but becoming professionals who are ready to face the challenges of the world of work with confidence and adequate skills. ABSTRAK Latihan yang berkelanjutan memungkinkan siswa untuk secara sistematis melibatkan diri dalam proses belajar yang iteratif, di mana mereka tidak hanya memahami materi akuntansi secara teoritis, tetapi menerapkannya dalam situasi keuangan yang nyata. Seiring dengan itu, penting juga untuk memperhatikan pengembangan keterampilan pemecahan masalah siswa dalam konteks keuangan. Siswa tidak hanya menghadapi berbagai situasi keuangan yang sederhana, tetapi juga kompleksitas yang semakin meningkat seiring dengan kemajuan mereka. Ini memungkinkan mereka untuk menghadapi tantangan yang lebih besar dan belajar merancang strategi yang efektif dalam menyelesaikan masalah-masalah keuangan yang rumit. Melalui pendekatan yang terus-menerus dalam pembelajaran akuntansi, siswa tidak hanya mengasah kemampuan analitis mereka, tetapi juga memperdalam pemahaman mereka tentang pentingnya informasi keuangan dalam proses pengambilan keputusan. Ini tidak hanya melibatkan pemahaman tentang akuntansi perusahaan jasa, tetapi juga perusahaan manufaktur, dan sektor lainnya. Kegiatan ini, dilakukan di sekolah menengah atas di Jakarta, sehingga siswa dapat melihat konsep akuntansi diterapkan secara berbeda dalam berbagai konteks industri, memperkaya pemahaman mereka tentang kompleksitas dunia bisnis secara keseluruhan. Hasil dari pembelajaran, diadakan secara tatap muka disertai dengan latihan soal, tanya jawab dan kuis. Hal ini membawa dampak yang bagus agar memberikan dasar yang kuat dalam akuntansi kepada peserta didik, dan juga mempersiapkan mereka untuk menjadi pemikir kritis, pemecah masalah yang terampil, dan pemimpin yang kompeten dalam dunia bisnis yang terus berkembang. Semua ini dirasakan setelah mereka lulus, tidak hanya sukses secara akademis, tetapi menjadi profesional yang siap menghadapi tantangan dunia kerja dengan percaya diri serta keterampilan yang memadai.