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All Journal Academy of Education Journal Journal of Accounting Auditing and Business Jurnal Ekonomi dan Bisnis Terapan Jurnal AbdiMas Nusa Mandiri Jurnal Abdi Masyarakat Indonesia
Cempaka, Adisti Gilang
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Mathematics Physics Public Health Social Sciences Other

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FACTORS DETERMINING STUDENTS’ IN CHOOSING ACCOUNTING DIPLOMA AS A MAJOR Cempaka, Adisti Gilang
Jurnal Ekonomi dan Bisnis Vol 14, No 2 (2018): Edisi November 2018
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v14i3.525

Abstract

The study investigates factors determining students’ choice of accounting major. The sample was collected from a survey of student in four-years vocational studies (D-IV Tax Accounting) Faculty of Economics and Business Universitas Padjadjaran. The study results show factors affect students’ major decisions are numerous but they can be group into personal, reference and job factors. The findings indicate that personal and job factors such as students’ believe that learning accounting is challenging, willingness to learn accounting, motivation in the subject, high availability job, high market demand of an accountant, flexibility in career choice, are the most considerable factors of students’ choice in accounting. The study also shows significant differences between female and male student. In particular, female students were found to be more influenced by the reference factors than their male counterparts in the choice of accounting.
STUDENTS’ PERCEPTIONS OF THE USE OF ORAL PRESENTATION AS A METHOD OF LEARNING Cempaka, Adisti Gilang; Anjanie, Anjanie
Jurnal Ekonomi dan Bisnis Vol 16, No 2 (2020): Edisi November 2020
Publisher : Jurnal Ekonomi dan Bisnis Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jebt.v16i2.631

Abstract

The concept of active learning encourages students’ autonomy and their ability to learn and helps students to become "lifelong learners". Oral presentation method is considered as one of the methods that can encourage student’s active learning. The purpose of this study is to identify students’ perceptions of the application of oral presentation method in learning process. The data was collected using questionnaire survey with 39 respondents from Financial Statement Analysis course participated in this study. The results of this study indicate respondents’ positive perception of the use of oral presentation as a method of learning. The respondents appreciated the use of oral presentation since the method is beneficial to stimulate them to be an active learner.
Factors Influencing Turnaround Success in Financially Distressed Tourism, Hotel, and Restaurant Companies Listed on IDX (2020-2023) Tresnajaya, Alyaa Rabbani; Tanzil, Nanny Dewi; Cempaka, Adisti Gilang
Journal of Accounting Auditing and Business Vol 7, No 2 (2024): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v7i2.56404

Abstract

The Covid-19 pandemic has significantly impacted business activities across various industries, leading many companies to face financial distress. Companies opting to continue their business operations may undergo corporate restructuring to sustain and reverse their performance (turnaround). This study aims to analyze the influence of management actions based on restructuring and economic conditions, including expense retrenchment, asset retrenchment, DER ratio, CEO turnover, and GDP, on the success of turnaround in companies experiencing financial distress, with free assets and firm size set as control variables. The Altman Z-Score model will be employed as a measurement of financial distress. This study's subjects are all 37 tourism, hotel, and restaurant companies consistently listed on the Indonesia Stock Exchange from 2020 to 2023. Sample selection utilized purposive sampling techniques, resulting in a sample size of 12 companies observed over three years. Logistic regression analysis will be used to test hypotheses. The research findings indicate that all independent variables positively influence turnaround success, but only expense retrenchment significantly impacts it.
SOSIALISASI STANDAR AKUNTANSI KEUANGAN ENTITAS PRIVAT PADA GURU SMK DI JAWA BARAT Cempaka, Adisti Gilang; Harahap, Devianti Yunita
Jurnal AbdiMas Nusa Mandiri Vol 6 No 1 (2024): Periode April 2024
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v6i1.5413

Abstract

The development of Financial Accounting Standards has changed in line with business development. On June 30, 2021 DSAK endorsed the SAK for Private Entities (SAK EP), which will be effective January 1, 2025 replacing the SAK for Entities Without Public Accountability (SAK ETAP). Accounting education has a role in the successful implementation of SAK in Indonesia. IAI West Java helped socialize the new SAK to SMK teachers throughout West Java. The aim of this activity is the accounting teachers are expected to get an overview of the SAK EP and obtain references of this topic. The socialization method includes lectures as a material delivery technique, questions and discussions as a form of increasing and developing the potential of professional teachers. Based on the results of the socialization participants' responses, it was found that the implementation and usefulness indicators showed a very good category, this shows that the socialization activities were carried out very well and this activity contributed benefits to participants in enriching accounting knowledge, especially related to the latest SAK. The aim of the activity has been achieved very well, namely increasing the teachers' knowledge about the latest information relating to the latest financial accounting standards (Private Entity SAK).
Implementasi pembelajaran daring: persepsi mahasiswa (studi kasus pada Program Studi Sarjana Terapan Akuntansi Perpajakan) Winarningsiha, Srihadi; Cempaka, Adisti Gilang
Academy of Education Journal Vol. 15 No. 1 (2024): Academy of Education Journal
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47200/aoej.v15i1.2150

Abstract

This research discusses student perceptions of online learning. The aim of this research is to find out students' perceptions based on their experience in taking online courses. The method used in the research is quantitative descriptive, using survey techniques in data collection. Data was obtained through a questionnaire from 272 students in Tax Accounting Applied Undergraduate Study Program at the Universitas Padjadjaran. The results of this research showed that in the online learning process students can be more independent in terms of time and location, and experience interactivity and flexibility. It was also found that limited accessibility is a challenge, faced by many students, this condition has an impact on students' social and psychological lives.
Penyajian Laporan Keuangan Sesuai ISAK 35 untuk Peningkatan Transparasi dan Akuntabilitas di Masjid Atlas Bandung Muthya, Rosyani; Nisa, Farhatun; Cempaka, Adisti Gilang
Jurnal Abdi Masyarakat Indonesia Vol 4 No 4 (2024): JAMSI - Juli 2024
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.1274

Abstract

Laporan keuangan merupakan instrumen yang digunakan oleh suatu entitas untuk mengkomunikasikan kondisi keuangannya kepada pihak-pihak yang memiliki kepentingan baik kepada pihak internal maupun eksternal. Pengabdian kepada Masyarakat yang dilakukan merupakan salah satu upaya terhadap peningkatan akuntabilitas dan transparansi pada organisasi non laba, salah satunya Masjid Atlas yang merupakan Mesjid percontohan di Kelurahan Babakan Sari, Kota Bandung.  Metode pelaksanaan dalam kegiatan ini terdiri dari Pra Kegiatan, Pelaksanaan Kegiatan, dan Evaluasi Kegiatan. Pada pra kegiatan, kami melakukan preliminary survey dan melakukan wawancara tidak terstuktur kepada salah satu pengurus masjid. Pada umumnya pengurus masjid sudah melakukan pencatatan laporan keuangan berupa laporan kas masuk dan kas keluar begitu pun yang dilakukan oleh DKM Masjid ATLAS. Diperlukan penyusunan laporan keuangan sesuai dengan standar yang berlaku yaitu ISAK 35 untuk mempertanggungjawabkan penggunaan sumber daya yang diperoleh dari para donatur. Pengabdian kepada Masyarakat ini juga dilakukan sebagai salah satu upaya terhadap peningkatan akuntabilitas dan transparansi pada organisasi non laba. Data yang digunakan dalam pengabdian Masyarakat ini yaitu data primer yang diperoleh dengan wawancara langsung dan data sekunder yaitu berupa dokumen rekapitulasi penerimaan dan pengeluaran Dewan Kemakmuran Masjid (DKM) dan Bangunan Serba Guna (BSG) yang dimiliki Masjid Atlas. Metode pengabdian Masyarakat yang digunakan yaitu kualitatif dengan studi kasus di mana peneliti fokus secara intensif pada pendampingan pada satu obyek pengabdian yaitu pada laporan keuangan masjid tersebut.
The effect of working capital management and capital structure on firm value through profitability as a mediating variable in manufacturing companies during the COVID-19 pandemic Sari, Dinda Puspita; Sari, Prima Yusi; Cempaka, Adisti Gilang
Journal of Accounting Auditing and Business Vol 8, No 1 (2025): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i1.59252

Abstract

During the COVID-19 pandemic, many companies experienced a decline in performance due to market uncertainty, cash flow limitations, and disruptions to supply chains. Therefore, effective capital management to support company performance became crucial. This study aims to analyze the impact of working capital management (CCC) and capital structure (DER) on firm value (Tobin’s Q) through profitability (ROA) among manufacturing companies listed on the Indonesia Stock Exchange during the Covid-19 pandemic from 2020 to 2022. The sample was selected using purposive sampling, resulting in a total of 118 companies. Data analysis includes descriptive statistics, normality tests, Robust Least Squares regression, coefficient of determination tests, partial tests, path analysis, and Sobel test. The results indicate that the independent variables CCC and DER do not have a direct significant effect on firm value during the Covid-19 pandemic. However, when profitability (ROA) is considered as a mediating variable, both CCC and DER show a negative impact on firm value. Furthermore, the study reveals a differing direct relationship between capital structure (DER) and firm value, where the relationship is positive.
The effect of environmental, social, and governance (ESG) performance and capital structure on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2019–2023 period Putri, Aliea Yenemia; Sukmadilaga, Citra; Cempaka, Adisti Gilang
Journal of Accounting Auditing and Business Vol 8, No 2 (2025): July Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i2.65350

Abstract

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) performance and capital structure on firm value in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. ESG performance is measured using individual and combined scores from LSEG Datastream (Refinitiv). Capital structure is proxied by the Debt-to-Equity Ratio (DER), while firm value is measured using the Tobin’s Q ratio. This research adopts a quantitative approach using panel data regression analysis. The sample consists of 20 manufacturing firms selected through purposive sampling. Control variables include firm size, profitability (ROA), and macroeconomic factors such as stock return sensitivity to inflation, interest rate changes, and global oil price fluctuations. The results show that partially, both individual and combined ESG scores, as well as capital structure, do not significantly affect firm value. However, ESG performance and capital structure jointly have a significant effect on firm value.
Co-Authors Anjanie, Anjanie Citra Sukmadilaga Harahap, Devianti Yunita Muthya, Rosyani Nanny Dewi Tanzil Nisa, Farhatun Putri, Aliea Yenemia Sari, Dinda Puspita Sari, Prima Yusi Tresnajaya, Alyaa Rabbani Winarningsiha, Srihadi