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PEMBELAJARAN PENCATATAN SIKLUS AKUNTANSI BAGI SISWA-SISWI SMAN 95 JAKARTA MELALUI KEGIATAN MBKM Lianih, Septia Meta; Salim, Susanto
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.v2i1.29216

Abstract

In the current era of industrial revolution 4.0, we must be ready for all forms of change, including technological developments. Technological developments are one of the reasons for changes in accounting science such as accounting software. The development of this technology certainly helps accountants in carrying out accounting records more quickly and efficiently. However, the emergence of accounting software was not well received by everyone. The development of technology in accounting science is a threat for some people due to the idea that the role of humans will be easily replaced by technology itself. To handle these changes, a good understanding of accounting knowledge is needed so that the role of accountants is not easily replaced. Teaching assistance activities in educational units are a form of implementation in increasing students' understanding of accounting science. The teaching assistance activity at SMAN 95 Jakarta which was held from 4 September to 16 November 2023 aims to foster students' understanding of the accounting cycle at SMAN 95 Jakarta. Teaching assistance activities apply several learning methods such as understanding the material, question and answer activities, practice questions and discussion activities as well as distributing questionnaires to students. The results of teaching assistance activities at SMAN 95 Jakarta are considered very good. The results of the data obtained from distributing questionnaires to students show an average that is considered 'very good' which can indicate that teaching assistance activities at SMAN 95 Jakarta are running well and have a positive influence on students' understanding of accounting.
PENGARUH PENTING PELAJARAN AKUNTANSI BAGI ANAK SEKOLAH Sinaga, Joice Margareth; Salim, Susanto
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.v2i1.29235

Abstract

In carrying out teaching activities at SMA 95 JAKARTA BARAT,during teaching activities the aim is to expand soft skills and hard skills in the world of accounting. As a writer,carrying out duties in the Education Unit, I gained a lot of experience that had never been done before. This experience provides the writer with the opportunity to continue to develop and learn better. The author wa given the opportunity to teach directly with students to teach material about accounting from general journals to service company reports. The aim of presenting this material is to provide broad knowledge to students regarding acoounting and to provide guidance to students about the world of collage.
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PELAPORAN LAPORAN KEUANGAN PADA PERBANKAN KONVENSIONAL DI BEI Putri, Shania Aili; Salim, Susanto
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35010

Abstract

This study aims to empirically analyze the effects of the variables on profitability, leverage, company size, liquidity and reputation of public accountings firms (KAP) on conventional banks listed on the Indonesia Stock Exchange in 2019-2021. The sample used in this study was 96 data. The samples selected using purposive sampling method and valid data are 32 companies. Data processing in this study uses EViews 12. The results of this study indicate that there is a non-significant positive effect between profitability and KAP’s reputation on the timeliness of financials report reporting. Leverage, company size and liquidity, on the other hand gives a negative but insignificant affect the timeliness of financial reporting.