Article Per Year (5 Year)
p-Index From 2021 - 2026
0.947
P-Index
This Author published in this journals
All Journal Jurnal Bisnis dan Akuntansi MEDIA BISNIS E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
DEWI AGUSTINA
Trisakti School of Management
Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
ANALISIS BEBERAPA FAKTOR YANG MEMPENGARUHI KELENGKAPAN PENGUNGKAPAN LAPORAN KEUANGAN PERUSAHAAN JASA TRANSPORTASI, PERDAGANGAN DAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK JAKARTA DEWI AGUSTINA
Jurnal Bisnis dan Akuntansi Vol 8 No 3 (2006): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1524.466 KB) | DOI: 10.34208/jba.v8i3.216

Abstract

The aim of this research is to find the factors that influence completeness of financial statement disclosures index. The independent variables are Profitability, Leverage, Percentage of Public Owned, and Status. The research used a purposive sampling method with 11 data of service transportation companies, 36 trading companies, and the last 69 data of manufacturing companies listed at Jakarta Stock Exchange in 2004-2005. The data analyzed by multiple regression. The result of the service transportation companies study showed that Profitability has significant influence toward completeness of financial statement disclosures index in 2004-2005, but Leverage, Percentage of Public Owned, and Status has not significant influence toward completeness of financial statement disclosures index. The result of the trading companies study showed that Leverage has significant influence toward completeness of financial statement disclosures index but profitability, Percentage of Public Owned and Status has no significant influence toward completeness of financial statement disclosures index in 2004-2005. The result of the manufacturing companies showed that Percentage of Public Owned has significant influence toward completeness of financial statement disclosures index but Profitability, Leverage, and Status has no significant influence toward completeness of financial statement disclosures index in 2004-2005.
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON–KEUANGAN YANG TERDAFTAR DI BEI STEPHANIE STEPHANIE; DEWI AGUSTINA
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.765 KB) | DOI: 10.34208/jba.v21i1a-2.751

Abstract

The purpose of this study was to examine and obtain empirical evidence whether the intangible assets, debt policy, dividend policy, liquidity ratio, profitability ratio, activity ratio, managerial ownership, and firm size on firm value. This research uses data from 59 non-financial companies listed on the Indonesia stock exchange (IDX) from the period 2014 to 2016. Data for this study were selected using purposive sampling method. The data in the model were analyzed using hypothesis method with multiple regression. The results of this research show that debt policy, dividend policy and profitability ratio have a significant effect on firm value, while intangible assets, liquidity ratio, activity ratio, managerial ownership and firm size doesn’t have significant effect on firm value.
DAMPAK COVID 19 TERHADAP KINERJA KEUANGAN PERUSAHAAN SUB SEKTOR OTOMOTIF DAN ELEKTRONIKA YANG TERDAFTAR DI BURSA EFEK INDONESIA Dewi Agustina
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): 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 | Full PDF (342.57 KB)

Abstract

The purpose of this research is to analyze empirically the difference between before pandemi Covid 19 and after pandemi Covid 19 to financial performance such as Current ratio, Quick Acid ratio, Cash ratio, DER, ROA, ROE, GPM, NPM, Total Debts to Total Assets and ROCE.Sample of this research are the listed sub sektor otomotif and electronic in Indonesian Stock Exchange from 2019 until 2020.The samples are 16 companies in all sub sektor otomotif and elektronic. This research uses Paired T-Test data analysis. The result of this research shows No one difference between before and after pandemi Covid 19 to financial performance such as Current ratio, Quick Acid ratio, Cash ratio, DER, ROA, ROE, GPM, NPM, Total Debts to Total Assets and ROCE
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON–KEUANGAN YANG TERDAFTAR DI BEI STEPHANIE STEPHANIE; DEWI AGUSTINA
Jurnal Bisnis dan Akuntansi Vol. 21 No. 1a-2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v21i1a-2.751

Abstract

The purpose of this study was to examine and obtain empirical evidence whether the intangible assets, debt policy, dividend policy, liquidity ratio, profitability ratio, activity ratio, managerial ownership, and firm size on firm value. This research uses data from 59 non-financial companies listed on the Indonesia stock exchange (IDX) from the period 2014 to 2016. Data for this study were selected using purposive sampling method. The data in the model were analyzed using hypothesis method with multiple regression. The results of this research show that debt policy, dividend policy and profitability ratio have a significant effect on firm value, while intangible assets, liquidity ratio, activity ratio, managerial ownership and firm size doesn’t have significant effect on firm value.
Pengaruh Struktur Kepemilikan dan Faktor Lainnya terhadap Real Earnings Management Letisia Marshaferine; Dewi Agustina
Media Bisnis Vol. 17 No. 2 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/275p1474

Abstract

This research aims to provide empirical evidence related to the effect of ownership structure consisting of ownership concentration, managerial ownership, institutional ownership, and foreign ownership along with several other factors on real earnings management. Several other factors are profitability, firm size, and leverage. This research uses data from manufacturing companies that are consistently listed on the Indonesia Stock Exchange during 2019-2023 with a research period of 2021-2023. Sampling in this research used purposive sampling method. Data analysis in this research used multiple linear regression using the Statistical Package for the Social Sciences (SPSS) program. The results of this research indicate that foreign ownership, profitability, and firm size have an effect on real earnings management. However, other independent variables such as ownership concentration, managerial ownership, institutional ownership, and leverage have no effect on real earnings management.  
PENGARUH STRUKTUR KEPEMILIKAN DAN FAKTOR LAINNYA TERHADAP REAL EARNINGS MANAGEMENT LETISIA MARSHAFERINE; DEWI AGUSTINA
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 3 (2025): E-Jurnal Manajemen Trisakti School of Management (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/ejmtsm.v5i3.3155

Abstract

This research aims to provide empirical evidence related to the effect of ownership structure consisting of ownership concentration, managerial ownership, institutional ownership, and foreign ownership along with several other factors on real earnings management. Several other factors are profitability, firm size, and leverage. This research uses data from manufacturing companies that are consistently listed on the Indonesia Stock Exchange during 2019-2023 with a research period of 2021-2023. Sampling in this research used purposive sampling method. Data analysis in this research used multiple linear regression using the Statistical Package for the Social Sciences (SPSS) program. The results of this research indicate that foreign ownership, profitability, and firm size have an effect on real earnings management. However, other independent variables such as ownership concentration, managerial ownership, institutional ownership, and leverage have no effect on real earnings management.
Strategi Memilih Jurusan yang Tepat di Perguruan Tinggi Dewi Agustina; Satriyo Wibowo; Agustinus Sri Wahyudi
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 4 No. 2 (2025): 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/ym3p5498

Abstract

Kebijakan pembimbingan karier dan layanan bimbingan konseling di sekolah menengah maupun orientasi calon mahasiswa di perguruan tinggi sangat penting untuk membantu proses pengambilan keputusan pemilihan jurusan. Strategi pemilihan jurusan yang efektif haruslah mempertimbangkan tiga domain utama yaitu (1) minat sebagai kecenderungan atau preferensi individu terhadap objek atau kegiatan tertentu; (2) bakat sebagai potensi bawaan yang memerlukan pengembangan; dan (3) kemampuan, yang mencerminkan kapasitas aktual individu untuk menjalankan studi di bidang yang dipilih. PKM ini bertujuan memberikan wawasan dan panduan bagi siswa/i agar mampu menentukan jurusan kuliah yang sesuai dengan bakat,minat, dan kemampuan mereka. Beliau menjelaskan secara singkat fokus dan keunggulan masing-masing jurusan di Fakultas Ekonomi, di antaranya Akuntansi,Manajemen, dan Ekonomi Pembangunan, serta menekankan bahwa setiap jurusan memiliki arah pengembangan karier yang berbeda. Selain itu beliau menyoroti pentingnya self-awareness atau kesadaran diri sebelum memilih jurusan. Banyak mahasiswa yang akhirnya merasa salah jurusan karena kurang memahami potensi dan minat diri sendiri sejak awal. Oleh karena itu, mengenali kelebihan dan kelemahan pribadi merupakan langkah awal yang sangat penting.Beliau menyarankan agar siswa melakukan riset kecil mengenai program studi, berbicara dengan alumni, serta mencoba mengikuti kegiatan seperti seminar atau trial class di perguruan tinggi untuk mendapatkan gambaran nyata tentang jurusan yang diminati.Tidak ada jurusan yang “lebih baik” dari yang lain, karena kesuksesan seseorang lebih banyak ditentukan oleh kesungguhan dan kerja keras dalam menjalani bidang yang dipilih.
Pengabdian Peningkatan Nilai Produk Dengan Pengelolaan Biaya dan Margin di PT Tentang Anak Bahagia Dewi Agustina; Irwanto Handojo; Kartina Natalilova
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 5 No. 1 (2026): 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/zjcv9v42

Abstract

This community service program aimed to enhance participants' competencies in cost management and margin optimization at PT Tentang Anak Bahagia through an analytical approach covering cost classification, cost driver management, contribution margin analysis, and break-even point analysis. The program was conducted on April 30, 2026, involving 26 participants consisting of company employees and management personnel. The methods employed included interactive lectures, case study discussions, and direct question-and-answer sessions related to the company's operational conditions. Prior to the training, participants completed a questionnaire indicating that their theoretical understanding of cost, value, and margin management was still limited, with an average score of 71.25. Following the training and intervention, a significant improvement was observed, with the average score increasing to 92.92. Statistical analysis using SPSS revealed a moderate correlation between pre-test and post-test scores (r = 0.489, p = 0.015) and a statistically significant difference between scores before and after the training (t = -9.737; p < 0.001). These findings indicate that the training was effective in significantly improving participants' understanding, as evidenced by the consistent and statistically significant increase in scores. Overall, the program successfully strengthened competencies in cost management, margin optimization, and data-driven strategic decision-making, thereby supporting the company's sustainability and long-term growth.
Co-Authors Agustinus Sri Wahyudi IRWANTO HANDOJO Kartina Natalilova Letisia Marshaferine SATRIYO WIBOWO STEPHANIE STEPHANIE