Article Per Year (5 Year)
p-Index From 2021 - 2026
5.033
P-Index
This Author published in this journals
All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah EKONOMIS : Journal of Economics and Business Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Owner : Riset dan Jurnal Akuntansi Jurnal Prima Medika Sains Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah AKMENIKA Jurnal Paradigma Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Enrichment: Journal of Multidisciplinary Research and Development International Journal of Application on Economics and Business Jurnal Serina Abdimas
Salim, Susanto
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences

Published : 38 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 38 Documents
Search

 1   2   3   4 
FAKTOR – FAKTOR YANG MEMENGARUHI DIVIDEND POLICY PADA PERUSAHAAN CONSUMER GOODS Liem, Catrina; Salim, Susanto
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.30727

Abstract

This study was conducted to determine the effect of free cash flow, firm size, current ratio, and return on equity to Dividend Policy on consumer goods companies listed on the Indonesia Stock Exchange during the period 2017-2020. The sample used in this study were 20 companies using purposive sampling technique. Valid data is as much as 80 data. This study performs data processing using the Eviews for Windows version 12 program and the data collection process using Microsoft Excel 2010. The results of the analysis show that the free cash flow, current ratio and return on equity variabels have a positive and significant effect on dividend policy, while the firm size variabel does not effect on dividend policy.
ANALISIS FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG Alexander, Timotius; Salim, Susanto
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32363

Abstract

The aims of this research is to discover the influence of earning volatility, liquidity, asset structure and firm size towards debt policy on property, real estate and building construction companies listed on the Indonesia Stock Exchange in 2018-2020. The method in selecting the sample is using purposive sampling method and the selected sample is 31 companies. This study uses secondary data and data processing in a way by multiple regression analysis assisted by using Eviews software version 12 and Microsoft Excel version 2016. The results of this research indicate that firm size has a significant influence on debt policy while earnings volatility, liquidity and asset structure do not have a significant influence on debt policy.
ANALISIS NON-VALUE ADDED ACTIVITY GUNA MENINGKATKAN KINERJA KEUANGAN DAN AKUNTANSI PADA CV CAHAYA MAJU PRATAMA Salim, Susanto; Estefany, Marcelina; Tegas, Frans
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.v1i4.28306

Abstract

ABSTRACT CV Cahaya Maju Pratama is a trading company that sells technical goods such as machines and tools (hardware). The initial problems we found in the preliminary survey were declining in profit and and cash flow, Increasing operational costs, the company's operational procedures were too bureaucratic and hampered the company's operational speed. The approach or methodology that we use is to be able to provide the right solution is by conducting visits and observations to the company, conducting interviews with key personnel & staff and after that providing training and guidance to resolve problems that arise. Based on the analysis and results of visits to the company, we identified that the source of the problems that occurred was because there were many activities or activities carried out by the company which did not actually provide added value to the company and lack of internal control . For this reason, we propose a solution, by providing 3-4 training sessions to all company staff regarding what non-value added activities are and how to identify and eliminate these non-value added activities in the company’s day to day operations. After the training, we will also provide assistance to the company to implement all training material in the company's operational activities. We believe that with this training and implementation assistance the company will gain many benefits, such as reducing or eliminating activities that do not add value and enchance internal control which will ultimately improve the company's financial and accounting performance. ABSTRAK CV Cahaya Maju Pratama merupakan perusahaan dagang yang menjual berbagai macam barang teknik seperti mesin dan tools (hardware). Permasalahan yang ditemukan pada saat kami melakukan survei pendahuluan adalah profitabilitas dan arus kas perusahaan mulai menurun, kenaikan biaya operasional, prosedur operasional perusahaan yang terlalu birokrasi dan menghambat kecepatan operasional perusahaan, Pendekatan atau metodologi yang kami gunakan untuk dapat memberikan solusi yang tepat adalah dengan melakukan kunjungan dan observasi ke perusahaan, melakukan tanya jawab dengan staf terkait dan setelah itu memberikan pelatihan dan bimbingan untuk menyelesaikan masalah yang timbul. Berdasarkan analisis dan hasil kunjungan ke perusahaan, kami dapat mengidentifikasikan bahwa sumber permasalahan yang terjadi karena ada banyaknya kegiatan atau aktivitas yang dilakukan perusahaan yang tidak memberikan nilai tambah bagi perusahaan dan juga lemahnya pengendalian internal yang ada. Untuk itu kami memberikan usulan solusi yaitu kami akan memberikan pelatihan sebanyak 3-4 pertemuan kepada seluruh staf perusahaan mengenai apa itu aktivitas yang tidak memberikan nilai tambah (non value added activities) dan bagaimana cara untuk mengidentifikasikan dan menghilangkan kegiatan non value added ini di dalam kegiatan operasional perusahaan. Setelah pelatihan kami juga akan memberikan pendampingan kepada perusahaan untuk mengimplementasikan semua materi pelatihan di dalam kegiatan operasional perusahaan. Kami yakin dengan pelatihan dan bantuan implementasi ini perusahaan akan banyak memperoleh manfaat yaitu akan berkurang atau hilangnya kegiatan yang tidak memberi nilai tambah dan adanya sistem pengendalian internal yang memadai yang pada akhirnya akan meningkatkan kinerja keuangan dan akuntansi perusahaan.
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.
Pengaruh Big Data Analytics (BDA) dan Time Pressure terhadap Efektivitas Deteksi Fraud dengan Peran Moderasi Computer Assisted Audit Techniques (CAATs) pada Kantor Akuntan Publik di Jakarta Ericho, Michael Fedrix; Salim, Susanto
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2774

Abstract

This study aims to analyze the influence of big data analytics and time pressure on the effectiveness of fraud detection and the moderating role of CAATs in Public Accounting Firms in Jakarta. An explanatory quantitative approach using PLS-SEM, data were obtained through a survey of external auditors experienced in computer-based audit technology. The results show that big data analytics significantly increases the effectiveness of fraud detection, however, time pressure significantly decreases the effectiveness of fraud detection. CAATs can act as a moderating influence between big data analytics and the effectiveness of fraud detection significantly. However, CAATs do not moderate the influence between time pressure and the effectiveness of fraud detection. These findings emphasize the importance of technology adoption in improving audit quality
Pengaruh Keahlian Auditor Eksternal terhadap Pengungkapan Risiko Iklim dalam Laporan Keuangan di Perusahaan Kelapa Sawit Leonardo, Garrant; Salim, Susanto
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2788

Abstract

This study aims to analyze the influence of external auditor expertise on the level of climate risk disclosure in the financial statements of palm oil companies in Indonesia. The research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports of palm oil companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The population of this study consists of all palm oil companies listed on the Indonesia Stock Exchange, while the sample was determined using purposive sampling based on several criteria: companies that publish sustainability reports, financial statements audited by external auditors, and the availability of information regarding auditor expertise. The independent variable in this study is external auditor expertise, measured through professional certification and work experience, while the dependent variable is the level of climate risk disclosure measured using indicators aligned with the TCFD and PSPK 2 frameworks. Data analysis was conducted using multiple linear regression after performing classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that external auditor expertise has a positive and significant effect on the level of climate risk disclosure in palm oil companies. These findings suggest that auditor competence plays an important role in enhancing transparency and improving the quality of information related to climate change risks disclosed in corporate reports.
Co-Authors Aditya Pratama Aileen, Aileen Al Farishi, Ryandika Ramadhan Alexander, Timotius Amanda, Gabriella Angelia, Shella Berlianty, Berlianty Christina Christina Cudivia, Vania Griselda Da Costa, Chelsea Abigail Rosaria Daryatno, Andreas Bambang Devi, Grace Dewani, Yunita Eka , Dedy Agusvian Ericho, Michael Fedrix Estefany, Marcelina Hadi Cahyadi Hadi, Arlia Natasya Henryanto Wijaya Karundeng, Mourend Gabriella Kho, Christian Klara Immanuel, Giovanni Kristi, Erin Leonardo, Garrant Lianih, Septia Meta Liem, Catrina Morgan, Christopher Elihu Billy Natali, Oliviti Nugraheni, Irma Christiawati Prasetiya, Amelia Christy Putri, Shania Aili Rantung, Diestri Margaret Rudolf Lumbantobing, Rudolf Ruvi, Patricia Artya Sarumpaet, Elpina Sharon, Sharon Sinaga, Joice Margareth Susanto, Russel Andama Tarigan, Antje Irmella Tegas, Frans Westin, Thomas Wika Hanida, Wika Yensuari, Yensuari