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All Journal Jurnal Ilmiah Ekonomi Islam Jurnal Global Citizen : Jurnal Ilmiah Kajian Pendidikan Kewarganegaraan Jurnal Medika Malahayati Jurnal Aisyah : Jurnal Ilmu Kesehatan Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Kesehatan Tambusai SIMFISIS: Jurnal Kebidanan Indonesia Jurnal Penelitian Inovatif Jurnal Ilmu Ekonomi dan Sosial (JIES) Proceedings Series on Social Sciences & Humanities Society: Jurnal Pengabdian Masyarakat SENTRI: Jurnal Riset Ilmiah Innovative: Journal Of Social Science Research Journal of Community Empowerment Indonesian Scholar Journal of Nursing and Midwifery Science Economics & Islamic Finance Journal Countable (Contemporary Business and Sustainability Science) International Journal of Social Science and Community Service Disastra: Jurnal Pendidikan Bahasa dan Sastra Indonesia
Astuti, Retno Puji
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Aerospace Engineering Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Profitabilitas, Asset Tangibility, Dan Ukuran Perusahaan Terhadap Struktur Modal (Studi Empiris Pada Perusahaan Sub Sektor Property Dan Real Estate Di Bursa Efek Indonesia Tahun 2020-2023) Khairunnisa, Ayu; Astuti, Retno Puji
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 137-149
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.24.2.2025.137-149

Abstract

The purpose of this study is to measure and collect empirical evidence regarding the effect of profitability, asset tangibility, and company size on capital structure. The object of this study is the property and real estate sector agencies listed on the Indonesia Stock Exchange in 2020-2023. With all 93 agencies in the property and real estate sector being the research population. Purposive sampling is carried out to determine the sample, as a result the sample of this study totals 39 agencies that are in line with the requirements. The data analysis technique used is panel data regression analysis, and the best model obtained is the fixed effect model with the help of Eviews 12 software. The results of this study found that profitability has a negative influence on capital structure, asset tangibility has a positive influence on capital structure. Meanwhile, firm size has no influence on capital structure.
Training on Processing Inventory Transactions for Accounting Teachers at the Tangerang City Financial and Institutional Accounting Teacher Association (MGMP) Minanari, Minanari; Astuti, Retno Puji; Arini, Lusia Sri
International Journal of Social Science and Community Service Vol. 2 No. 2 (2024): APRIL
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v2i2.16

Abstract

Improving the quality of SMK graduates so that they can meet industry needs is one of the objectives of the community service project carried out by the Team in collaboration with MGMP (Musyawarah Guru Mata Pelajaran) Accounting partners and financial institutions in the Tangerang City area. Financial statements function as a tool to analyze financial performance, providing information about financial position, business operations, performance, and cash flow, which can be used as a basis for making economic decisions. The purpose of this service program is to offer assistance and training in interpreting transaction evidence, managing it within the accounting cycle, and producing financial reports. This training includes not only purchase transactions but also various transactions related to sales, cash receipts, cash disbursements, adjusting journal entries, and tax-related matters. One challenge faced by partners is the need for assistance in updating financial accounting standards and taxation standards. The implementation method begins with providing assistance and training in the preparation of Excel-based transactions to enhance partners' understanding and knowledge of accounting. The second stage involves discussing the results of the interpretation of transaction evidence within the accounting cycle and tax treatment. The third stage is the preparation of financial statements as a result of this community service. The outcomes of the community service project indicate an increase in partners' ability to manage business transactions in accordance with current accounting and tax standards.
Co-Authors Almunawar, Safira Anggraeni, Arsifah Dewi Anggraini, Milka Anggreni, Milka Anita Trisiana, Anita Aprina, Aprina Ar, Feni Valianda Arini, Lusia Sri Dewi, Meinasari Kurnia Dwi Faqihatus Syarifah Has Emah Khuzaemah Febriyani, Putri Agus Fitri Indriawati Herawati, Novi Hidayani, Hidayani Khabib, Ainun Khairunnisa, Ayu Mariyam Chairunisa Maryam Syarah Mardiyah Minanari, Minanari Mubarokah, Nursaroya Mulianingrum, Lili Ayu Mulyani, Sindi Sri Nina Difla Muflikhah noviyani, ernita prima Nuraini, Fatia Rizki Nurhasanah Nurhasanah Nurhasanah Oktapiani, Elis Pebriana, Retta Ratna Ratna Ratna Wulandari Rini Marlina, Rini ristanti, Ita Salisa, Alaya Rizka Sari, Firda Ananda Sari, Putri Avinda Setianingsih, Erni Shinta Melzatia Siwabessy, Selsya Nelse Sulistyaningdiah, Eka Sumardilah, Dewi Sri Utari Utari Yanasari, Novi Yusuf Yusuf