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All Journal E-Jurnal Akuntansi TSM International Journal of Science and Environment Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Indonesian Journal of Accounting and Governance
PRAJITNO, SUGIARTO
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Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Physics Social Sciences

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FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN NON KEUANGAN DI INDONESIA Angelica, Martha; Prajitno, Sugiarto
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i4.2302

Abstract

This study aims to determine the effect of the dependent variable Firm Value on the independent variables’ Return On Assets, Debt to Asset Ratio, Current Assets, Firm Size, Dividend Payout Ratio, Sales Growth, and Tax Avoidance. The object of this study uses data from non-financial companies listed on the Indonesia Stock Exchange from 2019-2021 as the population. The sampling process used the purposive sampling method and the method for analyzing data used the multiple regression method. There were 79 companies, with 237 data that passed the criteria. This study states that Return On Assets, Debt to Asset Ratio, and Tax Avoidance has an effect on Firm Value but Current Ratio, Firm Size, Dividend Payout Ratio, and Sales Growth have no effect on Firm Value.
INVESTMENT DECISION, PROFITABILITY AND OTHER FACTORS AFFECTING FIRM VALUE Setiawan, Alvin Buddhi; Prajitno, Sugiarto
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i2.2568

Abstract

This research was conducted with the aim of providing empirical evidence that corporate social responsibility, along with other factors such as institutional ownership, dividend policy, investment decision, earnings, leverage, and profitability have an impact on firm value. The study used multiple linear regression and was processed using statistical package. The data used in the research from cyclical and non – cyclical companies that consistenty been listed in indonesia Stock Exchanges for the 2020-2022 period with a research period of 2020-2022. The results of this research indicate that investment decision and profitability have positive impact a significant on firm value and dividend policy have negative impact on firm value.  Meanwhile, variable institutional ownership, corporate social responsibility, leverage and earnings don’t have a significant impact on firm value.
FACTORS THAT AFFECTING FIRM VALUE Aurelia, Aurelia; Prajitno, Sugiarto
E-Jurnal Akuntansi TSM Vol. 4 No. 4 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i4.2700

Abstract

The research objectives is to obtain empirical evidence about factors that affect firm value, current ratio, return on asset, debt to asset ratio, investment decision, dividend policy, firm size, and corporate social responsibility on firm value. The population that is used in this research are all companies from the consumer cyclicals and consumer non-cyclicals industry listed in the Indonesia Stock Exchange from 2020 to 2022 and apply purposive sampling as the sampling method. With this method, it is obtained that thirty seven (37) companies from the consumer cyclicals and consumer non-cyclicals industry. This research uses multiple regression method to analyze the data.The results obtained from multiple regression show that the independent variables, namely return on asset and debt to asset ratio has an influence on firm value. Meanwhile, other independent variables, namely current ratio, investment decision, dividend policy, firm size, and corporate social ressponsibility have no influence on firm value
Pelatihan Kiat-Kiat Cara Mengelola Keuangan Martcelina, Tri Salma; Marlinah, Aan; Wijaya, Novia; Prajitno, Sugiarto
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 3 No. 2 (2024): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v3i2.2759

Abstract

Training on financial management is an important need in the digital era, especially in facing the challenges of online loans (pinjol) that are increasingly prevalent. This research aims to improve financial literacy through financial management training for teachers at Yayasan Petra Alpha School Jakarta, with a focus on understanding the risks of online lending and how to manage personal finances wisely. The method used was interactive lectures, where the material was delivered with explanations on the importance of financial planning, budgeting, saving, investing, and distinguishing between needs and wants. The results of the training showed that most participants began to understand the importance of good financial management to achieve financial stability, although some participants still had difficulty in recording income and expenses systematically. The training also equipped participants with practical skills in managing debt and utilizing technology to monitor expenses. Evaluation of the training showed that with a better understanding of financial management, teachers can make wiser financial decisions and avoid financial problems due to reliance on online loans.
Motivating and Examining The Students of SMK Triratna for The Final Exams: A Community Service Activities Suryawan, Ian Nurpatria; Ponziani, Regi Muzio; Prajitno, Sugiarto; Debora; Zubaidi, Umar Issa; Lasar, Hilary Flora Agustina Tulli
International Journal of Science and Environment (IJSE) Vol. 5 No. 4 (2025): November 2025
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijse.v5i3.182

Abstract

This study aims to evaluate the effectiveness of motivation training on students' academic performance and psychological readiness at SMK Triratna. The training focused on enhancing both intrinsic and extrinsic motivation to improve students' learning enthusiasm, confidence, and stress management during examinations. Using a quasi-experimental design, data were collected from a sample of students before and after the training through questionnaires and academic assessments. The results indicate a significant increase in students' motivation levels, academic achievement, and mental resilience. The findings suggest that motivation training is a valuable intervention to boost students' academic success and emotional preparedness. It is recommended that such programs be implemented regularly and supported by the school community to sustain positive outcomes.
FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN NON KEUANGAN DI INDONESIA Prajitno, Sugiarto; Vionita
Indonesian Journal of Accounting and Governance Vol. 4 No. 1 (2020): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/fx7fc730

Abstract

The intent of this research is obtained empirical evidence related to several factors thatinfluence earnings management. The independent variable used in this research are firm size, firm age,firm financial leverage, audit quality, board of director, board of commissioner, audit committeemeetings, managerial ownership, profitability, and firm growth, with the dependent variable earningsmanagement. Non financial companies listed on the Indonesia Stock Exchange(BEI) during 2014 until2018 are the object of this research. The data used are secondary data (financial statement and annualreport) from www.idx.co.id. Purposive sampling method is used in the sample selection. Sixty twocompanies which match the criteria are used as the research sample. This research use multipleregression in observing the effect of each variable. The results of this research indicate that firm size,firm age, board of commissioner, and firm growth influence earnings management. While firmfinancial leverage, audit quality, board of director, audit committee meetings, managerial ownership,and profitability do not affect earnings management.
Co-Authors Angelica, Martha Aurelia, Aurelia Debora Ian Nurpatria Suryawan Ian Nurpatria Suryawan Lasar, Hilary Flora Agustina Tulli MARLINAH, AAN Martcelina, Tri Salma Regi Muzio Ponziani Setiawan, Alvin Buddhi Vionita WIJAYA, NOVIA Zubaidi, Umar Issa