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<![CDATA[FAKTOR - FAKTOR YANG MEMPENG ARUHI CASH HO LDING PADA PERUSAHAAN KO NS UMEN NON-PRIMER ]]>
<![CDATA[Noreen, Keisha]]>;
<![CDATA[Sufiyati, Sufiyati]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34411
<![CDATA[The point for this research is identify and analyze the impact of firm size, net working capital, leverage, and revenue growth on cash holdings. The resea rch methodology used was a targeted sa mple of the entire sample of 61 cyclical comp a nies list e d on th e Indonesian Sto ck Exchange (IDX). T his study was conduct ed usi ng observatiion years 2018-2021. The type of this data is used seconddary da ta and its taken fro m financial reports on www.idx.com. The results of this study show that firm size not impact and positive on cash holdings, while net working capital and leverage impact and negative on cash holdings and growth has no impact and negative on cash holdings.]]>
<![CDATA[PENGARUH LEVERAGE, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Yanah, Fitri Serli]]>;
<![CDATA[Sufiyati, Sufiyati]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34434
<![CDATA[This research was conducted with the aim of determining the effect of leverage, profitability, liquidity, and company size on company value in primary consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Purposive sampling method is used in conducting sample selection. A total of 52 companies were used in this study. This study uses technique multiple regression analysis and assisted by the SPSS program in performing data processing. The results of this study show that profitability has a significant effect on the value of the company, while leverage, liquidity, and company size do not have a significant influence on the value of the company. The implications in this study are expected that the company can increase profit in order to increase the value of the company so that it can provide positive signals for investors.]]>
<![CDATA[Pelatihan Pencatatan Akuntansi Perusahaan Dagang Kepada Siswa SMA Kristen Yusuf ]]>
<![CDATA[Sufiyati, Sufiyati]]>;
<![CDATA[Goenawan, Melvin Vanwi]]>;
<![CDATA[Lie, Eric Bryan]]>
<![CDATA[ PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 4 No. 4 (2025): SEPTEMBER ]]>
Publisher : <![CDATA[Transpublika Publisher ]]>
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DOI: 10.55047/prima.v4i4.1884
<![CDATA[Accounting knowledge is always used in business activities to measure company performance. By equipping young people with accounting knowledge, the younger generation can prepare themselves to face challenges in this era. The problem faced by partners is the limited time in economics and finance class hours, resulting in grade XII students being unable to study trading company accounting materials more deeply, especially for practice problems. Accounting knowledge shapes them to think logically and more carefully. This accounting knowledge becomes provision and foundation for them, as the younger generation, in managing finances and in making decisions related to their finances. The community services (PKM) activity method has several stages. Starting with compiling a trading company accounting module, providing theoretical briefing on trading company accounting accompanied by example problems, practice problems and quizzes. The PKM implementation method has 3 stages: preparation, implementation, and reporting. The preparation stage involves conducting surveys to partners to identify problems faced by partners. The implementation stage prepares modules and provides training accompanied by practice problems and quizzes. The reporting stage creates accountability reports to LPPM. The solution to partner problems is for the school to collaborate with the UNTAR PKM team to provide training conducted outside school hours to help students better understand the material. PKM activities were carried out offline from April 21 to May 5, 2025 at SMA Kristen Yusuf. The training proved effective, reflected in satisfactory quiz scores and student enthusiasm]]>
<![CDATA[Faktor yang Mempengaruhi Kualitas Pelaporan Integrated Reporting pada Perusahaan Sektor Keuangan di Indonesia ]]>
<![CDATA[Alexandra, Charlie]]>;
<![CDATA[Sufiyati, Sufiyati]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 6 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
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DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[The integrated report is a complete report that contains the organization’s financial and non-financial information to communicate value to every shareholder. This study aims to examine the sharing factors affecting the quality of integrated reporting on financial companies listed in the Indonesia Stock Exchange during 2020-2022. Using a non-probability sampling technique with a purposive sampling method, 20 companies are obtained as samples or as many as 60 observed data. The data analysis method in this study was multiple linear regression using the SPSS Software version 25. The study found that leverage, as measured by Debt to Equity Ratio, has a significant positive effect, while firm age significantly negatively affects the quality of integrated reporting. Profitability and firm growth have a positive and insignificant effect. The firm size had a negative and insignificant effect on integrated reporting quality. For a better result, further research may explore another variable that influences integrated reporting quality.]]>
<![CDATA[Faktor Yang Mempengaruhi Praktik Transfer Pricing Pada Perusahaan Non-Cyclical Yang Terdaftar Di BEI ]]>
<![CDATA[Jihanda, Cannaviero]]>;
<![CDATA[Sufiyati, Sufiyati]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 8 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
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DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[This study aims to determine and analyze the effect of profitability, leverage, tax avoidance, tunneling incentives, and bonus mechanisms on transfer pricing in non-cyclical companies listed on the Bursa Efek Indonesia in the 2019-2021 period. The sampling technique uses purposive sampling in the form of secondary data taken from www.idx.co.id or the company's official website. The number of samples in this study were 39 samples. The data analysis method used is descriptive statistics, classical assumption test, and multiple linear regression analysis using the SPSS (Statistical Package for Social Science) application. The results of the study show that leverage has a negative effect on transfer pricing. This research is expected to provide insights that influence transfer pricing practices in Indonesia]]>
<![CDATA[Faktor Yang Mempengaruhi Keputusan Melakukan Transfer Pricing ]]>
<![CDATA[Novilia, Hellen]]>;
<![CDATA[Sufiyati, Sufiyati]]>
<![CDATA[ GEMA EKONOMI Vol 12 No 8 (2023): GEMA EKONOMI ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Gresik ]]>
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DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927
<![CDATA[Transfer pricing is one of the factors that affect company profitability, even to state tax revenues. The purpose of this study is to find out how profitability, company size, tunneling incentive, and tax avoidance affect company decisions in carrying out transfer pricing practices. This study uses multiple linear regression methods by utilizing secondary data obtained from financial reports or annual reports. The subjects of this research are non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) based on their 2019-2021 financial reports. The results of this study are that tax avoidance has an effect on transfer pricing practices, while profitability, firm size, and tunneling incentive have no effect on transfer pricing practices]]>
<![CDATA[Pelatihan PELATIHAN AKUNTANSI : PENGARUH TRANSAKSI DALAM JURNAL UMUM DI SMA Tri Ratna ]]>
<![CDATA[sufiyati, Sufiyati]]>;
<![CDATA[Andrea, Karen Andrea]]>;
<![CDATA[Natalia, Natalia]]>
<![CDATA[ Jurnal Bakti Masyarakat Indonesia Vol. 6 No. 2 (2023): Jurnal Bakti Masyarakat Indonesia ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara ]]>
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DOI: 10.24912/jbmi.v6i3.27866
<![CDATA[Accounting science is used by all fields of business, both large and small companies. Accounting is very useful for all users of financial reports and for all forms of business. During our visit to Tri Ratna High School and based on the results of discussions with the Tri Ratna High School economics teacher regarding economics, class X students had not yet received material on accounting transaction analysis and the effects of transactions in general journals. This material is very important to open Tri Ratna High School students' insight into the influence of accounting transactions in general journals. This material is the first stage in the accounting cycle. By understanding the effects of transactions in a general journal, students can learn more about the accounting cycle and prepare financial reports. The achievement of this training is that class X students at Tri Ratna High School have an understanding of accounting, especially how accounting transactions affect general journals. This training is equipped with a module containing related theory accompanied by examples and practice questions in the hope that students will better understand the material. The next step is to coordinate the training implementation schedule. During the training, students were quite active in discussing and seemed enthusiastic about learning this material. The conclusion obtained is that students can understand the material on the influence of transactions in the journal, reflected in the results of the quiz given after the training and broaden their knowledge/insight regarding accounting science. ABSTRAK Ilmu akuntansi digunakan oleh semua bidang usaha baik perusahaan besar maupun perusahaan kecil. Akuntansi sangat bermanfaat bagi semua pengguna laporan keuangan dan bagi semua bentuk usaha. Dalam kunjungan kami ke SMA Tri Ratna dan berdasarkan hasil diskusi dengan guru ekonomi SMA Tri Ratna terkait dengan ilmu ekonomi, siswa kelas X belum memperoleh materi analisis transaksi akuntansi dan pengaruh transaksi dalam jurnal umum. Materi ini sangat penting untuk membuka wawasan siswa SMA Tri Ratna bagaimana pengaruh transaksi akuntansi dalam jurnal umum. Materi ini merupakan tahap pertama dalam siklus akuntansi. Dengan memahami pengaruh transaksi dalam jurnal umum, siswa dapat mempelajari lebih lanjut siklus akuntansi sampai menyusun laporan keuangan. Capaian dari pelatihan ini adalah siswa kelas X SMA Tri Ratna, memiliki pemahaman mengenai akuntansi khususnya bagaimana transaksi akuntansi mempengaruhi jurnal umum. Pelatihan ini dilengkapi dengan modul yang berisi teori terkait disertai dengan contoh dan latihan soal dengan harapan siswa lebih memahami materi.. Langkah berikutnya adalah melakukan koordinasi untuk jadwal pelaksanaan pelatihan. Dalam pelaksanaan pelatihan, siswa cukup aktif dalam berdiskusi dan terlihat antusias mereka untuk mempelajari materi ini. Kesimpulan yang diperoleh adalah siswa dapat memahami materi pengaruh transaksi dalam jurnal, tercermin dari hasil kuis yang diberikan setelah pelatihan dan memperluas pengetahuan/wawasan mereka mengenai ilmu akuntansi.]]>
<![CDATA[ANALYSIS ON FACTORS THAT AFFECT STOCK PRICE WITH DIVIDEND POLICY AS MODERATING VARIABLE ]]>
<![CDATA[Semarjaya, Diwei Lico]]>;
<![CDATA[Sufiyati, Sufiyati]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v2i1.3205-3215
<![CDATA[This study aims to determine the impact of Current Ratio, Return on Assets, Price Earnings Ratio, Earnings per Share and Net Profit Margin on stock price in consumer non cyclicals companies listed on the Indonesia Stock Exchange for period 2020-2022 and using dividend policy as moderating variable. The sampling technique was purposive sampling and the data that met the criteria were 49 data from 18 companies which were processed using Statistical Package for the Social Science (SPSS) vers 26.0. The result of this study Current Ratio, Price Earnings Ratio and Earnings per Share significantly influences the stock price, while Return on Assets and Net Profit Margin have no significant effect on stock price. Dividend Policy as a moderating variable unable to moderate the Current Ratio, Return on Assets, Price Earnings Ratio, Earnings per Share and Net Profit Margin on Stock Price.]]>
<![CDATA[DETERMINAN CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Meryna, Meryna]]>;
<![CDATA[Sufiyati, Sufiyati]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i4.26427
<![CDATA[This study aims to determine the effect of firm size, leverage, profitability, net working capital, and cash conversion cycle on cash holding in manufacturing companies listed on the Indonesian stock exchange. The research period is from 2017 to 2020. The study used a purposive sampling method and produced 260 research samples. The results of data processing with Eviews 12 student version lite show that the most suitable model used in predicting cash holding is the Random Effect Model (REM). Of all the independent variables, only three independent variables were found to affect cash holding, i.e. profitability, net working capital, and cash conversion cycle. The results showed that profitability and net working capital had a significant positive effect on cash holding while the cash conversion cycle had a significant negative effect.]]>
<![CDATA[PENGARUH FIRM SIZE, FINANCIAL LEVERAGE, CASH HOLDING, FIRM AGE TERHADAP INCOME SMOOTHING ]]>
<![CDATA[Fiona, Fiona]]>;
<![CDATA[Sufiyati, Sufiyati]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i4.26443
<![CDATA[The purpose of this research is to do an empirical testing about the influence of firm size, financial leverage, cash holding, and firm age to income smoothing of manufacturing company those are registered on Indonesia Stock Exchange at 2017-2020. This research used 59 data of manufacturing company those are selected with purposive sampling method with a total of 236 data within 4 years. Hypothesis of this research used a logistic regression model and data processing with eviews software version 12.0. the result of this research shows that firm size has a negative effects and significant to income smoothing. Financial leverage and cash holding has no effect to income smoothing. Whereas, firm age has a positive and significant to income smoothing.]]>
