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Pengaruh return on equity, earnings per share, economic value added, dan market value added terhadap return saham perusahaan sektor pertanian yang terdaftar di bursa efek indonesia periode 2010-2016 Hidajat, Nastasya Cindy
Jurnal Ekonomi Vol 23, No 1 (2018): March 2018
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v23i1.334

The purpose of this research was to test the effect of return on equity, earning per share, economic value added, and market value added to stock return of agriculture firm that listed at Indonesian Stock Exchange in the period of 2010-2016 either partially or simultaneously. This research used 77 samples. The method used is panel data regression analysis using EViews 6. The results showed that return on equity, earning per share economic value added, and market value added partially has positive significant influence on the stock return, and return on equity, earning per share, economic value added, and market value added simultaneously affect the stock return.

Persepsi Mahasiswa Akuntansi Terhadap Pelaporan Keberlanjutan Perusahaan di Indonesia Hidajat, Nastasya Cindy; Abigail, Tanya Edwina; Terence, Wieleycia
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.527

Tujuan: Penelitian ini bertujuan untuk mengevaluasi persepsi mahasiswa jurusan akuntansi terhadap penerapan sustainability reporting pada perusahaan di Indonesia. Hal ini penting karena pelaporan keberlanjutan kini menjadi perhatian utama pemangku kepentingan yang menilai perusahaan tidak hanya dari kinerja keuangan, tetapi juga dari aspek non-keuangan seperti lingkungan, sosial, dan tata kelola. Metode Penelitian: Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif melalui survei. Responden dalam penelitian ini adalah 102 mahasiswa aktif dari program studi Akuntansi Universitas Tarumanagara. Data dikumpulkan menggunakan kuesioner yang terdiri dari enam pertanyaan tertutup dan dianalisis secara statistik deskriptif. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa sebagian besar mahasiswa memiliki pemahaman yang cukup terhadap sustainability reporting dan mendukung penerapan standar IFRS S1 dan IFRS S2. Mahasiswa menilai bahwa pengungkapan aspek lingkungan, sosial, dan tata kelola (ESG) berkontribusi terhadap peningkatan nilai dan reputasi perusahaan. Implikasi: Penelitian ini menyiratkan perlunya institusi pendidikan tinggi, khususnya program studi akuntansi, untuk lebih aktif mengintegrasikan isu sustainability reporting dalam kurikulum dan media pembelajaran guna mempersiapkan lulusan yang kompeten dan relevan dengan tantangan profesi akuntansi masa depan.

PELATIHAN AKUNTANSI JURNAL PENYESUAIAN BAGI SISWA/I SMA RICCI 1 JAKARTA Hidajat, Nastasya Cindy
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.v1i2.26088

ABSTRACT This Community Service Activity (PKM) is one of the manifestations of the Tri Dharma of Higher Education, to provide benefits to the community. The target of this PKM is training in accounting related to adjusting entries for students of SMA Ricci 1, Jakarta. It is hoped that this training activity will be able to provide benefits for Ricci 1 High School students to understand more about adjusting entries along with how to journalize the transactions so that they can improve their knowledge about accounting cyclic and can be useful in producing financial statement correctly. In addition, it is also hoped that this training will provide benefits for Tarumanagara University, especially the Faculty of Economics and Business, in fostering good relations with schools so that they get a better reputation from schools and students. This training is given to class X and XI students. The training was carried out through the Zoom application with a duration of 50 minutes. The implementation of the activities included the presentation of material by the Untar PKM Team, then continued with practice questions and ended with a question and answer session. During the implementation, it was seen that the students enthusiastically welcomed this training activity. The results of the questionnaire also show that the material presented can increase students' knowledge and increase their interest in the accounting field, and hope to be trained again in the future with different materials. ABSTRAK Kegiatan Pengabdian Kepada Masyarakat (PKM) ini merupakan salah satu perwujudan Tri Dharma Perguruan Tinggi, untuk memberikan manfaat kepada masyarakat. Sasaran PKM ini adalah pelatihan akuntansi terkait penyusunan jurnal penyesuaian kepada siswa SMA Ricci 1, Jakarta. Diharapkan kegiatan pelatihan ini mampu memberikan manfaat bagi siswa SMA Sekolah Ricci 1 untuk lebih memahami mengenai jurnal penyesuaian beserta dengan cara membuat jurnalnya sehingga dapat membekali pengetahuan mereka mengenai siklus akuntansi dan dapat berguna dalam menyusun laporan keuangan secara tepat. Selain itu, diharapkan juga agar pelatihan ini memberikan manfaat bagi Universitas Tarumanagara, khususnya Fakultas Ekonomi dan Bisnis, dalam membina hubungan baik dengan sekolah sehingga mendapatkan reputasi yang semakin baik dari sekolah dan para siswa. Pelatihan ini diberikan kepada siswa kelas X dan XI. Pelaksanaan pelatihan dilakukan melalui aplikasi Zoom dengan durasi 50 menit. Pelaksanaan kegiatan meliputi pemaparan materi oleh Tim PKM Untar kemudian dilanjutkan dengan latihan soal dan diakhiri dengan sesi tanya jawab. Selama pelaksanaan, terlihat para siswa menyambut dengan antusias kegiatan pelatihan ini. Hasil kuesioner juga menunjukkan bahwa materi yang disampaikan dapat menambah pengetahuan siswa dan menambah ketertarikan mereka pada bidang akuntansi, serta berharap untuk kembali mendapatkan pelatihan dengan materi yang berbeda.

PEMBEKALAN PEMBELAJARAN JURNAL PENYESUAIAN BAGI SMK STRADA I Muliawan, Christopher; Hidajat, Nastasya Cindy
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.v2i1.29208

Educational support activities at educational institutions, especially at Strada I Vocational School, are a form of participation in the transmission of knowledge to schools.aim to provide in-depth knowledge of basic accounting material to prepare for higher education by involving the participation of the MBKM team from Tarumanagara University. This activity contributes to developing education through knowledge of the basics of accounting including general journals, ledgers, trial balances and adjusting journals with deferral type and accrual type. The method of implementing this teaching activity is delivered face to face using Powerpoint media. The results of the MBKM activities for students are adding new knowledge and understanding in the field of accounting related to adjusting journals. After receiving training, it is hoped that students will be mentally prepared to pursue further education.

PELATIHAN AKUNTANSI TRANSAKSI PEMBELIAN MENGGUNAKAN PROGRAM ACCURATE BAGI SISWA/I SMA K1, JAKARTA Hidajat, Nastasya Cindy; Yang, Amanda; Aileen; Sanjaya, Ivan
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.v2i1.29212

Trading companies are one type of business that dominates throughout the world. The most important thing in a goods company is the procurement of goods because this is the main resource so that the expected trading activities can be carried out. This Community Service Activity (PKM) is one manifestation of the Tri Dharma of Higher Education, to provide benefits to the community. The students have never studied purchasing transactions in accounting using the accounting program. It is hoped that this activity will provide benefits for Kristoforus 1 High School students to better understand the use of accounting programs in inputting company transactions, especially purchasing transactions. This training will focus on purchasing transactions. This activity will be carried out for 90 minutes in two offline sessions in October 2023. The activity includes presentation of material by the Untar PKM Team, then continued with practice questions and ending with a question and answer session. From the results of the questionnaire, it can be seen that the material presented was successfully accepted by the students and increased their knowledge.

PELATIHAN AKUNTANSI TRANSAKSI KAS DAN BANK MENGGUNAKAN PROGRAM ACCURATE BAGI SISWA SMA T1, JAKARTA Hidajat, Nastasya Cindy; Yang, Amanda; Aileen; Sanjaya, Ivan
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.v2i1.29213

Cash is a very important asset for everyone, especially for companies. Cash is the main resource so that expected business activities can be carried out. The introduction of computer-based accounting is very important, especially for high school students considering current technological advances. This Community Service Activity (PKM) is one manifestation of the Tri Dharma of Higher Education, to provide benefits to the community. So far, accounting learning has always been given manually, never using an accounting application. It is hoped that this activity will provide benefits for Tarsisius 1 High School students to better understand the use of accounting programs in inputting company transactions, especially cash and bank transactions. This activity was carried out for 90 minutes in two offline sessions in December 2023. The activity included presentation of material by the Untar PKM Team, then continued with practice questions and ended with a question and answer session.

PROSES PEMBUATAN BUKU BESAR PADA PERUSAHAAN JASA DI SMK STRADA 1 Alvita, Velinda; Hidajat, Nastasya Cindy
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

Teaching Assistance Activities in Education Units aim to encourage students and interest in learning, talent and interest in understanding basic accounting in order to gain insight and in-depth knowledge in order to encourage the younger generation to determine the level they will take as a professional accountant and understand accounting theory. and the provisions that apply after graduating from Vocational School Strada 1. The author has been given the opportunity to teach and share knowledge with students at Vocational School Strada 1 regarding basic accounting which discusses material related to the process of making ledgers in service companies. This activity was carried out at SMK Strada 1 Gunung Sahari in 10 meetings, starting on 28 August 2023 and ending on 27 September 2023. The activity ran smoothly and was completed on time. The success of Teaching Assistance Activities in the Education Unit at Strada 1 Vocational School can be measured by an increase in scores of 28.8% during the Mid-Semester Summative Examination (STS).

PELATIHAN AKUNTANSI SISTEM PENJURNALAN BAGI SISWA SMA NEGERI 2 JAKARTA Hidajat, Nastasya Cindy; Alvita, Velinda; Tandri, Beatrice Tannessia
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.v2i3.32026

All business actors need accounting in their business activities. Accounting is a continuous cycle that will repeat itself every period to provide financial report output that meets the expected quality standards. The cycle always starts with identifying economic transactions and then continues with the recording process. This recording process is the most basic because it will influence the subsequent accounting process. The process of recording will produce an output called a journal. So the whole process is known as the journaling system. This Community Service Activity (PKM) is one manifestation of the Tri Dharma of Higher Education, to provide benefits to the community. It is hoped that this activity will provide benefits for SMAN 2 students to better understand the journaling system in the accounting cycle. This training will focus on the journaling system. This activity was carried out for 120 minutes in one offline session in March 2024. The activity included presentation of material by the Untar PKM Team, then continued with practice questions and ended with a question and answer session. ABSTRAK Seluruh pelaku dunia usaha membutuhkan akuntansi dalam kegiatan usaha mereka. Akuntansi merupakan suatu siklus berkelanjutan yang akan berulang setiap periodenya untuk memberikan output laporan keuangan yang memenuhi standar kualitas yang diharapkan. Siklus selalu dimulai dengan mengidentifikasi transaksi ekonomi kemudian dilanjutkan dengan proses mencatat. Proses mencatat ini lah yang paling mendasar karena akan mempengaruhi proses akuntansi selanjutnya. Proses mencatat akan menghasilkan luaran yang disebut jurnal. Sehingga keseluruhan proses dikenal dengan istilah sistem penjurnalan. Kegiatan Pengabdian Kepada Masyarakat ini (PKM) adalah salah satu perwujudan Tri Dharma Perguruan Tinggi, untuk memberikan manfaat kepada masyarakat. Diharapkan kegiatan ini akan memberikan manfaat bagi siswa SMAN 2 untuk lebih memahami mengenai sistem penjurnalan dalam siklus akuntansi. Pelatihan ini akan berfokus pada sistem penjurnalan. Kegiatan ini dilaksanakan selama 120 menit dalam satu sesi secara luring pada bulan Maret 2024. Pelaksanaan kegiatan meliputi pemaparan materi oleh Tim PKM Untar kemudian dilanjutkan dengan latihan soal dan diakhiri dengan sesi tanya jawab.

PELATIHAN AKUNTANSI PENGENALAN PROGRAM ACCURATE KEPADA SISWA SMA X 1, JAKARTA Hidajat, Nastasya Cindy; Alvita, Velinda; Tandri, Beatrice Tannessia
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.v2i3.32115

All business actors need accounting in their business activities. Currently, accounting is no longer done manually but rather through a computerized program. The introduction of computer-based accounting is very important, especially for high school students considering current technological advances. By implementing a computerized accounting system, companies can create time and energy efficiency in producing quality financial reports, minimize the incidence of errors, and maximize the use of human resources. In the end, it has an impact on the company's increasing capabilities and competitiveness. This Community Service Activity (PKM) is one manifestation of the Tri Dharma of Higher Education, to provide benefits to the community. It is hoped that this activity will provide benefits for Ricci 1 High School students to better understand the use of accounting programs in the entire series of company transactions. This training will focus on adjustment journals. This activity will be carried out for 45 minutes in two offline sessions in March 2024. The activity includes presentation of material by the Untar PKM Team, then continued with practice questions and ending with a question and answer session. ABSTRAK Seluruh pelaku dunia usaha membutuhkan akuntansi dalam kegiatan usaha mereka. Saat ini akuntansi tidaklah dilakukan secara manual lagi melainkan sudah melalui program terkomputerisasi. Pengenalan akuntansi berbasis komputer sangatlah penting khususnya bagi siswa/i sekolah menengah atas mengingat kemajuan teknologi saat ini. Dengan menerapkan sistem akuntansi yang terkomputerisasi, perusahaan dapat menciptakan efisiensi waktu dan tenaga dalam menghasilkan laporan keuangan yang berkualitas, meminimkan timbulnya kesalahan, serta memaksimalkan penggunaan sumber daya manusia. Pada akhirnya berdampak pada kemampuan dan daya saing perusahaan yang semakin meningkat Kegiatan Pengabdian Kepada Masyarakat ini (PKM) adalah salah satu perwujudan Tri Dharma Perguruan Tinggi, untuk memberikan manfaat kepada masyarakat. Diharapkan kegiatan ini akan memberikan manfaat bagi siswa SMA Sekolah Ricci 1 untuk lebih memahami mengenai pemanfaatan program akuntansi dalam seluruh rangkaian transaksi perusahaan. Pelatihan ini akan berfokus pada jurnal penyesuaian Kegiatan ini dilaksanakan selama 45 menit dalam dua sesi secara luring pada bulan Maret 2024. Pelaksanaan kegiatan meliputi pemaparan materi oleh Tim PKM Untar kemudian dilanjutkan dengan latihan soal dan diakhiri dengan sesi tanya jawab.

PELATIHAN AKUNTANSI JURNAL KOREKSI BAGI SISWA SMA X JAKARTA Hidajat, Nastasya Cindy; Alvita, Velinda; Tandri, Beatrice Tannessia
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.v2i3.32140

All business actors need accounting in their business activities. Accounting is a continuous cycle that will repeat itself every period to provide financial report output that meets the expected quality standards. The cycle always starts with identifying economic transactions and then continues with the recording process. This recording process is the most basic because it will influence the subsequent accounting process. The process of recording will produce an output called a journal. So the whole process is known as the journaling system. However, there are often errors in recording journals so that the numbers recorded do not show the actual numbers. In the journaling system, errors that appear cannot be corrected by being deleted/edited. However, this error can be overcome by making a correction journal. So it is important to understand corrective journals in order to be able to correct any errors that might be found. This Community Service Activity (PKM) is one manifestation of the Tri Dharma of Higher Education, to provide benefits to the community. It is hoped that this activity will provide benefits for Yusuf Christian High School students to better understand correction journals in the accounting cycle journaling system. This training will focus on the journaling system. This activity was carried out for 90 minutes in one offline session in May 2024. The activity included presentation of material by the Untar PKM Team, then continued with practice questions and ended with a question and answer session. ABSTRAK Seluruh pelaku dunia usaha membutuhkan akuntansi dalam kegiatan usaha mereka. Akuntansi merupakan suatu siklus berkelanjutan yang akan berulang setiap periodenya untuk memberikan output laporan keuangan yang memenuhi standar kualitas yang diharapkan. Siklus selalu dimulai dengan mengidentifikasi transaksi ekonomi kemudian dilanjutkan dengan proses mencatat. Proses mencatat ini lah yang paling mendasar karena akan mempengaruhi proses akuntansi selanjutnya. Proses mencatat akan menghasilkan luaran yang disebut jurnal. Sehingga keseluruhan proses dikenal dengan istilah sistem penjurnalan. Namun sering kali terdapat kesalahan dalam mencatat jurnal sehingga angka yang telah tercatat belum menunjukkan angka yang sebenarnya. Dalam sistem penjurnalan kesalahan yang muncul tidak dapat dibenarkan dengan cara dihapus/diedit. Namun kesalahan ini dapat diatasi dengan membuat jurnal koreksi. Maka jurnal koreksi penting untuk dipahami agar dapat mengoreksi kesalahan-kesalahan yang mungkin akan ditemukan. Kegiatan Pengabdian Kepada Masyarakat ini (PKM) adalah salah satu perwujudan Tri Dharma Perguruan Tinggi, untuk memberikan manfaat kepada masyarakat. Diharapkan kegiatan ini akan memberikan manfaat bagi siswa SMA Kristen Yusuf untuk lebih memahami mengenai jurnal koreksi dalam sistem penjurnalan siklus akuntansi. Pelatihan ini akan berfokus pada sistem penjurnalan. Kegiatan ini dilaksanakan selama 90 menit dalam satu sesi secara luring pada bulan Mei 2024. Pelaksanaan kegiatan meliputi pemaparan materi oleh Tim PKM Untar kemudian dilanjutkan dengan latihan soal dan diakhiri dengan sesi tanya jawab.

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