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All Journal Jurnal Ekonomi Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah SEIKO : Journal of Management & Business Jurnal Bakti Masyarakat Indonesia Devotion: Journal of Research and Community Service Jurnal Ekonomi International Journal of Education, Social Studies, And Management (IJESSM) Innovative: Journal Of Social Science Research RENATA Jurnal Pengabdian Masyarakat Kita Semua Jurnal Ilmiah Multidisiplin Indonesia El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Atestasi : Jurnal Ilmiah Akuntansi Jurnal Serina Abdimas
Wijoyo, Amin
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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The Role of the Good Corporate Gorvernance Mechanism in Mitigating Profit Management Practices Khoirunnisa, Sabrina; Wijoyo, Amin
Devotion : Journal of Research and Community Service Vol. 6 No. 7 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i7.25486

Abstract

This study aims to examine the influence of audit committees, institutional ownership, and independent commissioners as part of good corporate governance on earnings management practices in energy sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research sample consists of 57 energy companies selected through purposive sampling. Earnings management is measured using the Modified Jones Model, while the independent variables are assessed using indices and ratios. The data were analyzed using panel data multiple regression with EViews 12 software. The results indicate that the audit committee has a significant negative effect on earnings management, institutional ownership has a significant positive effect, while the independent commissioners have a negative but statistically insignificant effect. These findings underscore the need to strengthen corporate governance substantively, particularly by enhancing the active role of institutional investors and improving the independence and competence of board members.
The Effect of Leverage, Profitability, Liquidity, Firm Size, and RETA on Dividend Policy Adang, Ferry; Wijoyo, Amin; Goodwin, Bryan; Wiryajaya, Steven
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 8 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) 2025
Publisher : Sean Institute

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

Abstract

The study aims to obtain empirical evidence regarding the influence of leverage, profitability, liquidity, firm size, and RETA as independent variables on dividend policy as the dependent variable. The population used in this study consists of energy sector companies listed on the Indonesia Stock Exchange during the years 2021–2023. The sample consists of 51 companies, comprising 17 companies over a three-year study period. The model used in this study is Microsoft Excel software, processed using the E-views 10 program.
Pengaruh Pengungkapan Sukarela Manajemen Risiko Non Keuangan Terhadap Nilai Perusahaan pada Sektor Industri Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Lasmana, Naomi Angie; Wijoyo, Amin
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 4 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i4.24099

Abstract

Tujuan penelitian ini adalah untuk memperoleh bukti empiris mengenai pengaruh pengungkapan sukarela manajemen risiko keuangan dan pengungkapan sukarela manajemen risiko non keuangan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2022. Sampel dipilih menggunakan metode purposive sampling dan menghasilkan 13 perusahaan pertambangan. Data diolah menggunakan perangkat lunak IBM SPSS versi 23 dengan teknik analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa pengungkapan risiko keuangan tidak berpengaruh signifikan terhadap nilai perusahaan. Pengungkapan risiko non keuangan diproksikan sebagai beberapa risiko. Risiko operasional tidak berpengaruh signifikan terhadap nilai perusahaan. Risiko strategi berpengaruh signifikan terhadap nilai perusahaan. Risiko integritas berpengaruh signifikan terhadap nilai perusahaan. Risiko pemberdayaan tidak berpengaruh signifikan terhadap nilai perusahaan. Risiko pengelolaan informasi dan teknologi berpengaruh signifikan namun negatif terhadap nilai perusahaan.
The Effect of Business Risk, Company Size, Investment Decisions, Board Size, Profitability on Capital Structure in Property and Real Estate Companies for the Period 2018 - 2022 Kamaluddin, Natalia Angela; Wijoyo, Amin
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 3 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i3.400

Abstract

This study aims to determine the impact of Business Risk, Firm Size, Investment Decisions, Board Size, and Profitability on Capital Structure in property and real estate sector companies listed on the Indonesia Stock Exchange. This study used a sample of 12 companies during the period 2018 - 2022 with a total of 60 data. In this study there are research methods which include Descriptive Statistics, Classical Assumption Test, Multiple linear regression analysis, T test, F test, and Coefficient of determination. Based on the results of the research analysis, it shows that the business risk, investment decision, and profitability variables have a negative and significant effect on the capital structure. Company size variable have no significant influence on capital structure. While the board size variable has a positive and significant effect on capital structure.
Pengaruh Pengetahuan Mahasiswa Akuntansi Tentang Pajak dan Audit Terhadap Minat Berkarir di Bidang Audit Dan Pajak Wijoyo, Amin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6631

Abstract

Accounting students' knowledge about taxes and Auditing as an independent variable on interest in a career in taxation and Auditing as a dependent variable among accounting students in Jakarta. This research was conducted to evaluate accounting students' career interests in the field of tax and audit. Data taken from accounting student questionnaires. Data taken from all active accounting students at several campuses in Jakarta. The model used in this research is Microsoft Excel software and processed using the PLS program.
PELATIHAN MENGENAI ACCOUNTANTPRENEUR BAGI SISWA/I SMA KRISTEN YUSUF Wijoyo, Amin; Kurnia, Owen
Jurnal Serina Abdimas Vol 1 No 2 (2023): 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.v1i2.26111

Abstract

Accounting is an information system that provides stakeholder reports on the economic activities and conditions of the company. The most basic role of accounting in business is its ability to provide various information and answers related to all kinds of financial activities and all financial related data will be recorded in the system. This program contributes to providing additional knowledge about the importance of accounting in entrepreneurship. The delivery of material regarding entrepreneurial accounting was carried out face-to-face at SMA KRISTEN YUSUF. The result of this activity for students is to gain knowledge about how an accountant can become an entrepreneur. The material discussed includes various theories regarding accounting in entrepreneurship along with practice questions to make it easier for them to understand the material provided. After this training, it is hoped that students of SMA Kristen Yusuf will have more provisions in facing further education in college. Akuntansi adalah sistem informasi yang menyediakan laporan pemangku kepentingan tentang aktivitas ekonomi dan kondisi perusahaan, Peran akuntansi dalam bisnis yang paling mendasar adalah kemampuannya dalam menyediakan berbagai informasi dan jawaban yang berhubungan dengan segala macam kegiatan keuangan dan segala data terkait keuangan akan tercatat dalam sistem. Program ini berkontribusi untuk memberikan pengetahuan tambahan mengenai pentingnya akuntansi dalam kewirausahaan. Penyampaian materi mengenai wirausaha dilakukan secara tatap muka di SMA Kristen Yusuf. Hasil dari kegiatan ini bagi siswa/i yaitu mendapatkan pengetahuan mengenai bagaimana seorang akuntan dapat menjadi pengusaha. Materi yang dibahas mencakup berbagai teori mengenai mengenai akuntansi dalam kewirausahaan beserta soal-soal latihan supaya memudahkan mereka memahami materi yang diberikan. Setelah pelatihan ini diharapkan siswa/siswi SMA Kristen Yusuf mempunyai bekal yang lebih dalam menghadapi pendidikan lebih lanjut di perguruan tinggi.
PELATIHAN SIKLUS AKUNTANSI UNTUK SISWA/I SMA KRISTOFORUS I JAKARTA Wijoyo, Amin; Sari, Vinnetta Ratna; Patricia, Virginia; Lie, Irene Kim; Widjaja, Karen
Jurnal Serina Abdimas Vol 1 No 4 (2023): 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.v1i4.28330

Abstract

This teaching assistance or training activity has a positive aim for Santo Kristoforus 1 High School students who have limitations in understanding accounting material. In this teaching assistance, the author provides and explains an understanding of the Ledger, Trial Balance and Working Papers to students at Santo Kristoforus 1 High School to deepen their insights towards the materials. This teaching assistance or accounting material training activity is held face to face or offline for students in grades 10, 11 and 12. The UNTAR PKM team carries out this teaching activity twice a week, namely on Wednesdays for students in grades 11 and 12, as well as on Fridays for grade 10. From the training that has been carried out, it can be concluded that the students of Santo Kristoforus 1 High School have understood the material presented by the UNTAR PKM Team, as seen from the students' activeness in completing the practice questions given and the game sessions that were held. Through this training, it is hoped that it will be useful for Santo Kristoforus 1 High School students who want to continue their studies at university. Kegiatan asistensi mengajar atau pelatihan ini memiliki tujuan yang positif bagi siswa/i SMA Santo Kristoforus 1 yang memiliki keterbatasan dalam pemahaman terhadap materi akuntansi. Dalam asistensi mengajar ini, penulis memberikan dan menjelaskan mengenai pemahaman mengenai Buku Besar, Neraca Saldo, dan Kertas Kerja kepada siswa/i SMA Santo Kristoforus 1 agar memiliki wawasan yang lebih mendalam mengenai materi tersebut. Kegiatan asistensi mengajar atau pelatihan materi akuntansi ini diselenggarakan secara tatap muka atau secara offline untuk siswa/i yang berada di kelas 10, 11, dan 12. Tim PKM UNTAR melakukan kegiatan mengajar ini sebanyak dua kali dalam satu minggu, yaitu di hari Rabu bagi siswa/i kelas 11 dan 12, serta di hari Jumat untuk kelas 10. Dari pelatihan yang sudah dilaksanakan dapat disimpulkan siswa/i SMA Santo Kristoforus 1 telah memahami materi yang sudah dipaparkan oleh Tim PKM UNTAR, terlihat dari keaktifan siswa/i dalam menyelesaikan latihan soal yang diberikan dan permainan yang telah dirancang. Pelatihan ini diharapkan dapat berguna bagi siswa/i SMA Santo Kristoforus 1 yang ingin melanjutkan studi mereka di perguruan tinggi.
PENDALAMAN MATERI KAS KECIL BAGI SISWA/I SMA XY Wijoyo, Amin; Woen, Esperansya Desmonda; Lioe, Nathaniel Edbert
Jurnal Serina Abdimas Vol 2 No 1 (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.v2i1.29211

Abstract

Education about petty cash for students at SMA XY serves as an integral part of Community Service, a collaborative effort between professors and students from Tarumanagara University aimed at fostering a positive impact on Indonesia's education landscape. This initiative specifically focuses on enhancing students' knowledge of recording petty cash and related transactions within an accounting period. The comprehensive program, executed in person at SMA XY on October 11, 2023, engaged 60 students from the school. The significance of this endeavor lies in its dual contribution of providing practical insights into petty cash journaling and broadening students' overall understanding of accounting principles. The activities encompass theoretical discussions on cash concepts, methodologies for petty cash journaling, and hands-on exercises to ensure a thorough comprehension of the subject matter. This immersion in accounting fundamentals is envisioned to equip SMA XY students with the necessary skills for the challenges of higher education and future professional endeavors. As a measure of success, at the culmination of the community service, an impressive 79% of SMA XY students demonstrated their deep understanding of the Petty Cash module by correctly answering the Quizizz question bank. This outcome serves as a testament to the efficacy of the program in fostering substantial learning outcomes among the participating students.
PEDULI PENDIDIKAN ANAK JALANAN BERSAMA SAHABAT GROGOL Nathania, Janice; Wijoyo, Amin
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.v2i2.29275

Abstract

This paper investigates the vital role of education in improving the well-being of street children, with a focus on enhancing their educational opportunities and outcomes. Street children, who are frequently marginalized and disregarded, encounter a range of obstacles that impede their access to high-quality education, including financial constraints, societal biases, and a lack of formal identification. The paper delves into the various challenges faced by street children, including economic limitations, social prejudices, and the absence of formal identification. The central message conveyed is that collaborative initiatives between Sahabat Grogol and Tarumanagara University aim to enhance educational accessibility. This is realized through the implementation of several activities in early childhood education institutions, such as introducing letters and numbers, fostering literacy skills, engaging in creative tasks like decorating doughnuts, and participating in physical exercises. The implementation method of the Community Service Program (PKM) involves face-to-face interactions and demonstrates results that have an impact on street children, such as the ability to read, write, improve motor skills, and enhance creativity. Furthermore, the paper underscores the substantial role these children play in contributing meaningfully to society. By investing in education and promoting collective efforts, the objective is to empower street children to construct a more promising and sustainable future for themselves.
MENGOPTIMALKAN PEMBELAJARAN AKUNTANSI DASAR MELALUI PEMBUATAN VIDEO EDUKATIF Bonal, Emilie Monique; Wijoyo, Amin
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.v2i2.29276

Abstract

This activity aims to improve accounting education by introducing a video-based learning approach that emphasizes understanding the basics of accounting, specifically through the book "Introduction to Accounting Study Guide" and the "Introduction to Accounting" module. Traditional education methods at school involve face-to-face interaction with Tarumanagara University lecturers and students. However, this research presents a new approach by creating learning videos that summarize key accounting theories and practical examples. This innovative approach is designed to facilitate a deeper understanding of basic accounting concepts, while ensuring accessibility and smooth learning. The primary goal is to prepare to further their academic pursuits at an advanced level. of accounting studies. However, not only that, this approach also aims to provide additional understanding for UMKM users in running their business with a strong accounting foundation. By focusing on learning videos, it is hoped that this method can become a useful resource for students and UMKM users, providing better understanding and facilitating the application of accounting concepts in real life. This strategy aims to enhance the standard of accounting education and enhance the capability of UMKM users to efficiently handle their business finances.
Co-Authors Adang, Ferry Adeline Putri Kurniawan Beatrice Tannessia Tandri Bonal, Emilie Monique Chandra, Cordelia Stella Cherry Tanichi Esperansya Desmonda Woen Goodwin, Bryan Hartono, Adrian Martinus Henny Wirianata Herdasaldy, Desy Herzani, Adinda Imanuel, Steven Jonathan, Michelle Leevia Kamaluddin, Natalia Angela Khoirunnisa, Sabrina Kurnia, Owen Lasmana, Naomi Angie Leonardo, Kevin Lie, irene kim Lioe, Nathaniel Edbert Nathania, Janice Nathaniel Edbert Lioe Nicholas Richardson Nicholas Richardson3 Patricia, Ivonne Patricia, Virginia Richard Edbert Richardson, Nicholas Sari, Vinnetta Ratna Steven Wiryajaya Sylvia T, Alvin Tanichi, Cherry Theodore widjaja, karen Wiryajaya, Steven Woen, Esperansya Desmonda