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All Journal TEKMAPRO Journal of Industrial Engineering and Management Pendas : Jurnah Ilmiah Pendidikan Dasar Tawazun: Jurnal Pendidikan Islam QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Jurnal Bakti Masyarakat Indonesia Nusantara Science and Technology Proceedings AKMENIKA Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Judikatif: Jurnal Desain Komunikasi Kreatif Educivilia: Jurnal Pengabdian Pada Masyarakat Kaisa: Jurnal Pendidikan dan Pembelajaran Edukha : Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Paradigma Akuntansi Jurnal Pengbdian Teknik Mesin Mauriduna : Journal of Islamic studies Journal of Social And Economics Research Jurnal Ilmu Sosial dan Humaniora LINGTERSA: Jurnal Linguistik, Terjemahan, Sastra Journal of Research and Innovation In Open and Distance Learning Loquēla Seniman: Jurnal Publikasi Desain Komunikasi Visual AL - KAFF: JURNAL SOSIAL HUMANIORA IPSSJ Journal of Big Data Analytic and Artificial Intelligence Jurnal Serina Abdimas
Widyasari
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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PENINGKATAN KOMPETENSI PENGETAHUAN BUKU BESAR AKUNTANSI PERUSAHAAN DAGANG PADA SISWA SMA TARSISIUS 1 Widyasari; Ivonne Patricia
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.v2i1.29224

Abstract

Proficiency in accounting plays a pivotal role in understanding economic transactions and managing businesses. In the midst of daily life, accounting knowledge is crucial for identifying, recording, and communicating financial transactions. However, the high school curriculum in Indonesia often treats accounting merely as a sub-subject under the umbrella of economics, resulting in a low level of interest among students. This is particularly due to the perception that accounting is closely associated with numbers. To address this challenge, a community service activity was conducted at Tarsisius 1 High School, focusing on a deeper exploration of the concepts related to the ledger in accounting for trading companies. This initiative aims to provide a more profound understanding of ledger concepts, a key aspect of accounting systems. Tarsisius 1 High School collaborated as a partner, offering full support for discussing and elucidating ledger concepts in more detail. On November 15, 2023, this activity was conducted in a face-to-face (offline) format. Participants gained a profound understanding of the concepts of perpetual and periodic ledger methods, along with quiz questions designed to hone their accounting skills. The goal is not only to improve students' comprehension of the accounting ledger for trading companies but also to stimulate their interest in pursuing accounting as a major in higher education, particularly at Tarsisius University as a potential program of study. The enhancement of ledger knowledge is expected to equip students with a solid foundation in accounting, instilling confidence in them to explore and pursue careers in this field in the future.
PENGENALAN AKUNTANSI DASAR DALAM MENCATAT DAN MENILAI PERSEDIAAN PERUSAHAAN DAGANG KEPADA MURID SMA TARSISIUS 1 Ivonne Patricia; Widyasari
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.v2i1.29236

Abstract

In the current era of globalization, knowledge of accounting is crucial for high school students as an initial foundation to comprehend the business world. Despite the integration of accounting into the high school economics curriculum, students' awareness and interest in this subject remain limited, particularly regarding the recording and valuation of inventory for trade companies. Therefore, seeks to improve the comprehension of SMA Tarsisius 1 students about fundamental accounting concepts related to recording and valuing inventory. This research will be conducted through a series of instructional activities, focusing on interactive and applicative teaching methods. Students will be guided to understand the steps in recording and valuing inventory, delve into basic accounting concepts, and observe their real-world applications in the context of trade companies. The proposed teaching methods include lectures, group discussions, and hands-on practices using case studies of leading trade companies. The activities are planned to take place offline at SMA Tarsisius 1, Jakarta, on October 18th, 2023. Throughout the activities, we will present the material with a more contextual and engaging approach, utilizing interactive learning media and real case studies. Additionally, guide modules and practice questions will be provided to reinforce student understanding. Expected outcomes of this activity include increased student interest in accounting, a better understanding of inventory recording and valuation, and a more positive outlook on potential careers in the accounting field. The success of this activity is anticipated to assist students in making more informed decisions regarding their choice of study at the university level, with the hope of encouraging more students to select accounting as their major.
PENGARUH LIKUIDITAS, PROFITABILITAS, ACTIVITY RATIO, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS Kosasih, Denisa; Widyasari
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.v7i4.34925

Abstract

This research’s purpose is to analyze the impact of liquidity, profitability, activity ratios and leverage on the financial distress (empirical study on energy and industrial sector listed on the Indonesia Stock Exchange period 2017-2021). Purposive sampling was used in this study to collect data. This study's sample included 13 companies over a five-year period. Multiple regression analysis is used in data processing techniques supported by the Eviews 12 program and Microsoft Excel. The results show that profitability and activity ratio have a positive and significant effect on financial distress in energy and industrial sector companies listed on IDX from 2017 to 2021, while liquidity and leverage have no effect on financial distress in energy and industrial sector companies listed on IDX from 2017 to 2021. The study’s implication is that the company must manage the use of asset efficiently in order to earn profits and avoid financial distress.
PENGARUH FREE CASH FLOW, PROFITABILITY, FIRM SIZE, DAN DIVIDEND POLICY TERHADAP HARGA SAHAM PERBANKAN DALAM INDEKS LQ45 Hana Nadhifa Khalda; Widyasari
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1146

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh free cash flow, profitability, firm size, dan dividend policy terhadap fluktuasi harga saham perbankan yang tergabung dalam Indeks LQ45 periode 2015–2024 dengan menggunakan pendekatan kuantitatif dan pengolahan data melalui SPSS versi 31. Hasil penelitian menunjukkan bahwa profitability dan dividend policy berpengaruh positif dan signifikan terhadap perubahan harga saham. Sementara itu, free cash flow dan firm size berpengaruh positif namun tidak signifikan, sehingga belum dapat dianggap sebagai determinan utama pembentukan harga saham perbankan. Profitability, yang direpresentasikan melalui ROA, menjadi variabel paling dominan karena mencerminkan efektivitas pengelolaan aset dan ketangguhan kinerja bank, sehingga memberikan sinyal informatif bagi investor. Dividend policy yang diukur melalui DPR juga terbukti signifikan karena konsistensi pembagian dividen dinilai sebagai indikator kesehatan keuangan jangka panjang. Di sisi lain, free cash flow dan firm size belum mampu memberikan pengaruh langsung yang kuat terhadap nilai saham. Secara keseluruhan, hasil penelitian menegaskan bahwa investor perbankan lebih berorientasi pada fundamental laba dan komitmen perusahaan dalam pembagian dividen dibandingkan ketersediaan kas maupun ukuran perusahaan.
MEMFORMULASIKAN INOVASI MANAJEMEN PENDIDIKAN ISLAM DALAM SEKOLAH M. Nurman Ardiansyah; Dedi Supriadi; Widyasari
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.43303

Abstract

The background of this research focuses on the importance of Islamic education management in schools as a key factor in improving educational quality. However, many Islamic schools still face challenges in implementing innovative management practices that align with Islamic principles. Therefore, innovation in Islamic education management is necessary to create more effective educational management. The aim of this study is to formulate innovations in Islamic education management that can improve teaching quality, school management, and create an educational atmosphere that aligns with Islamic values. This research employs a qualitative approach with a case study design. Data was collected through interviews, observations, and documentation involving school principals, teachers, and education managers in several Islamic schools. Data analysis was conducted using thematic analysis to identify innovations that can be applied in Islamic education management. The research findings indicate that innovations that can be applied include the use of technology in school management, the development of a curriculum based on Islamic character, and enhancing teacher competencies through continuous training. Collaboration between schools and the community also proves to be an important factor in the success of Islamic education management. The conclusion of this study is that innovation in Islamic education management in schools can bring significant positive changes to educational quality through a technology-based approach and character development.
Pengaruh Hexagon Fraud Terhadap Motivasi Kecurangan Laporan Keuangan dengan Tingkat Pendidikan Sebagai Variabel Moderasi Silaban, Jonathan Phelipe; Widyasari
Integrative Perspectives of Social and Science Journal Vol. 3 No. 07 Juli (2026): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kajian ini bertujuan mengkaji faktor pendorong kecurangan laporan keuangan berdasarkan perspektif fraud hexagon dengan memasukkan tingkat pendidikan sebagai variabel moderasi. Kajian menerapkan metode kuantitatif menerapkan data primer yang dihimpun melalui penyebaran kuesioner kepada 155 karyawan aktif sebagai responden. Penentuan sampel dijalankan dengan teknik non-probability sampling mengacu pada rumus Hair. Pengolahan data dijalankan menerapkan SmartPLS melalui pendekatan Partial Least Square (PLS). Perolehan analisis mengindikasikan perolehan R Square sejumlah 0,627, yang berarti variabel eksogen mampu menjelaskan 62,7% variasi motivasi kecurangan laporan keuangan. Pengujian hipotesis mengungkapkan bahwa tekanan dan rasionalisasi mempunyai dampak negatif namun tidak signifikan pada motivasi melakukan kecurangan. Kesempatan serta kemampuan memberikan dampak positif, namun juga tidak signifikan. Sebaliknya, arogansi serta kolusi terbukti berpengaruh positif pada motivasi terjadinya kecurangan laporan keuangan. Selain itu, pengujian indirect effectmemperlihatkan bahwasanya tingkatan pendidikan tidak mampu memoderasi korelasi dengan tekanan, kesempatan, rasionalisasi, kemampuan, arogansi, maupun kolusi dengan motivasi kecurangan laporan keuangan. Temuan tersebut mengindikasikan bahwasanya peningkatan arogansi dan kolusi cenderung memperkuat motivasi menjalankan kecurangan, sedangkan tekanan, kesempatan, rasionalisasi, dan kemampuan tidak menunjukkan pengaruh yang berarti.
Co-Authors A. Solicitor Ade Riyana Adika, Dimas Aditya Rahman Yani Afriani Afriliani Afriliani Agrata, Madelyn Agus Riyanto Agus Riyanto Aileena Solicitor Costa Rica El Chidtian Amril, La Ode Angky Wahyu Putranto Anugerah Dany Priyanto Anugerah Dany Priyanto, Anugerah Dany Ardik Ardianto Arifianti, Siti Nefa Aris Sutejo Bayu Wibisono, Aryo Dedi Supriadi Della Angelina Desy Aris Anti Dora Nurcahyani, feby Efendi, Yudi Ekasaputri, Dessy Endang Wuryandini Enggar Mulyajati Febriyanto, Ridho Firmansyah Hana Nadhifa Khalda Hartono, Lies Hidayah, Rochma Nur Hilma Erfiani Baroroh Ivonne Patricia Jihad, Muhammad Jonathan, Michelle Leevia Karimah Amatullah Kosasih, Denisa Kriswesti, Rhematra Kurniawan, Adeline Larasati Putri, Regina Dian M Afifulloh M. Nurman Ardiansyah Mahesti, Dina Maimunah Megan Asri Humaira Muhammad Encep, Muhammad Muhammad Jihad Nataherwin Nesia Andriana Ni Putu Meri Dewi Pendit Ningsih, Rinanti Noor Miyono Nurdiantini Purwanto, Farelino Arsyi Vernanda Putri, Alnaya Tarisa R. Siti Pupu Fauziah Rahmadania, Nova Tari Ramadhana, Adji Muhammad Ramadhani, Faiz Rinta Sukma Firdaus, Mei Rudi Hartono Rusi Rusmiati Aliyyah Sigit Wibowo Sigit Wibowo Silaban, Jonathan Phelipe Silfani, Nabila Sri Wahyuni Sri Wahyuni Syafiqoh, Ummi Syanti Dewi Syaputri , Wuri Teti Estiasih Teti Estiasih Ubaidah Vica Ananta Kusuma Yunisya, Adibah Nurul Yuwanti, Riska Rahma