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All Journal Owner : Riset dan Jurnal Akuntansi Syntax Idea BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat International Journal of Social Service and Research Journal of Social Research Journal Of World Science Indo-Fintech Intellectuals: Journal of Economics and Business International Journal of Social Science and Community Service
Lusia Sri Arini
Universitas Mercu Buana
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pengaruh Resiko Bisnis, Likuiditas dan Pertumbuhan Asset Terhadap Struktur Modal Perusahaan Jasa Konstruksi yang Terdaftar Di BEI Tahun 2014 – 2016 Lusia Sri Arini; Tuty Rohyani
Syntax Idea Vol 4 No 2 (2022): Syntax Idea
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v4i2.1777

Abstract

Fokus utama dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh resiko bisnis, likuiditas dan pertumbuhan aset terhadap struktur modal pada perusahaan jasa konstruksi yang terdaftar di Burs Efek Indonesia tahun 2014-2016. Penelitian ini juga ingin menguji variabel-variabel yang ada, dikarenakan ada perbedaan dengan penelitian sebelumnya. Struktur modal (Debt Equity Ratio) merupakan variabel independen dalam penelitian ini, yang menekankan penggunaan hutang dalam memenuhi struktur modal perusahaan. resiko bisnis, likuiditas dan pertumbuhan aset merupakan variabel dependen dalam penelitian ini. Penelitian ini menggunakan data sekunder dengan sumber data yang berasal dari Bursa Efek Indonesia perusahaan jasa konstruksi pada tahun 2014-2016. Sampel dipilih dengan metode purposive sampling sehingg diperoleh 78 sampel perusahaan. Pengujian dilakukan dengan analisis regresi linear berganda menggunakan SPSS. Hasil penelitian ini menunjukan bahwa likuidtas memiliki pengaruh signifikan terhadap struktur modal, sedangkan resiko bisnis dan pertumbuhan aset tidak memiliki pengaruh terhadap struktur modal
Pelatihan Pengelolaan Keuangan dan Pemasaran Untuk Pengembangan Usaha Warung di Kembangan Utara Jakarta Barat Lusia Sri Arini; Harnovinsah Harnovinsah; Swarmilah Hariani
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 2 No 3 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v2i3.187

Abstract

Community service has been carried out by analyzing the situation of partners who do not get used to doing financial bookkeeping, how to serve food is still not arranged to attract consumers, the cooking area and guest room are not neat and less clean, also how to offer food to consumers that are still not friendly. For this reason, service partners are provided with food stalls by helping them to develop their food stalls. The activities carried out are providing knowledge about bookkeeping, financial management with theory and practice, marketing management, and entrepreneurship. Dining and dining room settings kitchen so that it looks clean and organized. The output of this service is so that the shop owner is more skilled in managing the rice shop business and it is hoped that knowing the above knowledge will be more developed and become the goal of consumers to eat at the rice shop. After training partners get financial knowledge, partners can do bookkeeping every day so that they can design their business development. Marketing and entrepreneurship knowledge can support the success of current and future rice food stalls and in the end, the development of rice stalls will improve the partners' lives and economies. Keywords: Finance, marketing, entrepreneurship
Financial Management Training for Joglo Barat Jakarta Business Development Lusia Sri Arini; Elok Kurniawati
International Journal of Social Service and Research Vol. 2 No. 2 (2022): International Journal of Social Service and Research (IJSSR)
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v2i2.82

Abstract

Community service has been carried out by analyzing the situation of partners not getting used to doing financial books, how to market products that have not been arranged to attract consumers, how to offer products to consumers who are still not friendly. For this reason, service to partner catfish breeders is carried out by helping them keep records and develop their business. The activities carried out provide bookkeeping, financial management with theory and practice, marketing management, and entrepreneurship. The output of this service is so that catfish farmers are more skilled in managing their business, and it is hoped that having the above knowledge will develop more and become the goal of consumers to buy their products at this farm. After being given training, partners get financial knowledge; partners can do bookkeeping every day so that with this bookkeeping, they can design their business development. Knowledge of marketing and entrepreneurship can support a rice stall's current and future success. In the end, the development of this business will improve the standard of living and the economy of partners
Ukuran Perusahaan Memoderasi Pengaruh Kebijakan Hutang terhadap Nilai Perusahaan Minanari, Minanari; Arini, Lusia Sri
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 4 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i4.1678

Abstract

This study analyzes the impact of debt policy on firm value, considering firm size as a moderating variable in healthcare companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. This research employs a quantitative approach. The data used include financial statements from 34 companies, analyzed using Moderated Regression Analysis (MRA) with SPSS version 25. The results show that debt policy has a significant negative effect on firm value. Firm size, measured by the logarithm of total assets, positively moderates the relationship between debt policy and firm value. This indicates that larger firm size can enhance the effectiveness of debt policy in increasing firm value. These findings provide insights into the importance of considering firm size when formulating debt policy strategies to improve firm value in the healthcare sector
Ukuran Perusahaan Memoderasi Pengaruh Kebijakan Hutang terhadap Nilai Perusahaan Minanari Minanari; Lusia Sri Arini
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 4 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i4.1678

Abstract

This study analyzes the impact of debt policy on firm value, considering firm size as a moderating variable in healthcare companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. This research employs a quantitative approach. The data used include financial statements from 34 companies, analyzed using Moderated Regression Analysis (MRA) with SPSS version 25. The results show that debt policy has a significant negative effect on firm value. Firm size, measured by the logarithm of total assets, positively moderates the relationship between debt policy and firm value. This indicates that larger firm size can enhance the effectiveness of debt policy in increasing firm value. These findings provide insights into the importance of considering firm size when formulating debt policy strategies to improve firm value in the healthcare sector
Influence Roa, Structure AssetsGrowth Opportunity, Sales Growth And Current Ratio Towards Structure Capital Study Empirical In the Company Manufacturing Sector Industry On the Exchange Effect English 2013-2016 Sri Arini, Lusia; Hutami Tri Adiningsih, Siti
Journal of World Science Vol. 1 No. 8 (2022): Journal of World Science
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jws.v1i8.84

Abstract

Research in this study aims to determine the effect of return on assets, asset structure, growth opportunity, sales growth and current ratio of corporate capital structure simultaneously and partially. Capital structure is the ratio of total debt to own capital measured using the debt equity ratio (DER). With the object of research of manufacturing industry sector which experienced an increase that is food, beverage, cigarette, pharmacy, cosmetics, household and chemical goods listed in IDX period 2013-2016. This study was conducted as many as 44 population and 21 samples during the four-year period with a total of 84 samples using purposive sample method. The type of data used is secondary data sourced from Indonesia stock exchange and analyzed using multiple linear regression analysis. The results of this study show that simultaneously independent variables influence the dependent variable of the capital structure, but the growth of the asset structure and current ratio affect the capital structure with the conclusion the five independent variables contained 21% influence on capital structure.
Training on Processing Inventory Transactions for Accounting Teachers at the Tangerang City Financial and Institutional Accounting Teacher Association (MGMP) Minanari, Minanari; Astuti, Retno Puji; Arini, Lusia Sri
International Journal of Social Science and Community Service Vol. 2 No. 2 (2024): APRIL
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v2i2.16

Abstract

Improving the quality of SMK graduates so that they can meet industry needs is one of the objectives of the community service project carried out by the Team in collaboration with MGMP (Musyawarah Guru Mata Pelajaran) Accounting partners and financial institutions in the Tangerang City area. Financial statements function as a tool to analyze financial performance, providing information about financial position, business operations, performance, and cash flow, which can be used as a basis for making economic decisions. The purpose of this service program is to offer assistance and training in interpreting transaction evidence, managing it within the accounting cycle, and producing financial reports. This training includes not only purchase transactions but also various transactions related to sales, cash receipts, cash disbursements, adjusting journal entries, and tax-related matters. One challenge faced by partners is the need for assistance in updating financial accounting standards and taxation standards. The implementation method begins with providing assistance and training in the preparation of Excel-based transactions to enhance partners' understanding and knowledge of accounting. The second stage involves discussing the results of the interpretation of transaction evidence within the accounting cycle and tax treatment. The third stage is the preparation of financial statements as a result of this community service. The outcomes of the community service project indicate an increase in partners' ability to manage business transactions in accordance with current accounting and tax standards.
The Effect of Good Corporate Governance, Dividend Policy, and Capital Structure on Company Value: Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange for the 2016-2021 Period Wulandari, Septi Dwi; Arini, Lusia Sri
Journal of Social Research Vol. 2 No. 10 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i10.1438

Abstract

This research aims to determine the effect of Good Corporate Governance, Dividend Policy, and Capital Structure on Firm Value. The object of this research is to property and real estate companies listed on the Indonesia Stock Exchange from 2016-2021. This research was conducted on 13 property and real estate companies by predetermined criteria. This study uses statistical analysis in the form of a multiple linear regression test. The sampling technique used is purposive sampling using SPSS 25 software. Based on The results of this study indicate that Managerial Ownership has a positive and not significant effect on Firm Value. Institutional Ownership has a negative and significant effect on Firm Value. Independent Commissioner has a negative and significant effect on Firm Value. Dividend Policy has a positive and significant effect on Firm Value. Capital Structure has a positive and significant effect on Firm Value.  
Peran Spiritualitas Islam dan Keterlibatan dalam Membentuk Persepsi Etika Mahasiswa Daito, Apollo; Hariani, Swarmilah; Arini, Lusia Sri
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2882

Abstract

Ethical violations in the accounting profession continue to raise global concerns, and universities play a central role in shaping the integrity of future professionals. This study aims to examine the influence of Islamic Spiritual Intelligence (ISI), Love of Money (LOM), and Engagement (ENG) and Accounting Students’ Ethical Perception (ASEP) in Indonesia. Using the framework of Moral Self-Regulation Theory, this research adopts a quantitative approach with an explanatory survey method. Three hundred twenty-two questionnaires were distributed, and 302 valid responses were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with Smart PLS 4.0. The findings show that ISI significantly reduces students' materialistic tendencies (LOM) and enhances their engagement in academic and social activities. ISI also has a direct and indirect effect on students' ethical perceptions. Engagement positively influences ethical perceptions and partially mediates the effects of ISI and LOM. Additionally, the interaction between LOM and ENG negatively impacts ethical perception, indicating that high engagement may buffer the adverse effects of materialism. The study contributes to the literature by highlighting the critical role of spirituality and affective involvement in moral development, especially within Muslim-majority contexts. The findings recommend that higher education institutions integrate spiritual values and student engagement into ethics curricula to promote holistic character education.  
Training on Processing Inventory Transactions for Accounting Teachers at the Tangerang City Financial and Institutional Accounting Teacher Association (MGMP) Minanari, Minanari; Astuti, Retno Puji; Arini, Lusia Sri
International Journal of Social Science and Community Service Vol. 2 No. 2 (2024): APRIL
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v2i2.16

Abstract

Improving the quality of SMK graduates so that they can meet industry needs is one of the objectives of the community service project carried out by the Team in collaboration with MGMP (Musyawarah Guru Mata Pelajaran) Accounting partners and financial institutions in the Tangerang City area. Financial statements function as a tool to analyze financial performance, providing information about financial position, business operations, performance, and cash flow, which can be used as a basis for making economic decisions. The purpose of this service program is to offer assistance and training in interpreting transaction evidence, managing it within the accounting cycle, and producing financial reports. This training includes not only purchase transactions but also various transactions related to sales, cash receipts, cash disbursements, adjusting journal entries, and tax-related matters. One challenge faced by partners is the need for assistance in updating financial accounting standards and taxation standards. The implementation method begins with providing assistance and training in the preparation of Excel-based transactions to enhance partners' understanding and knowledge of accounting. The second stage involves discussing the results of the interpretation of transaction evidence within the accounting cycle and tax treatment. The third stage is the preparation of financial statements as a result of this community service. The outcomes of the community service project indicate an increase in partners' ability to manage business transactions in accordance with current accounting and tax standards.
Co-Authors Astuti, Retno Puji Daito, Apollo Elok Kurniawati Harnovinsah Harnovinsah Hutami Tri Adiningsih, Siti Minanari Swarmilah Hariani Tuty Rohyani Wulandari, Septi Dwi