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All Journal Jurnal Bisnis dan Akuntansi Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas ADPI Sosial Dan Humaniora E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
SILVY CHRISTINA
Trisakti School of Management
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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DO FINANCIAL RATIOS, FIRM CHARACTERISTICS AND CORPORATE GOVERNANCE AFFECT FIRM PERFORMANCE? JENNY JENNY; SILVY CHRISTINA
Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): 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 (77.65 KB) | DOI: 10.34208/jba.v20i1.407

Abstract

The purpose of this research is to provide evidence about variables that influence firm performance. These variables are board size, debt ratio, firm size, firm age, return on asset, and independent board. Sample of this research are 67 manufactured companies listed in Indonesia Stock Exchange. The sample selected using purposive method, during the 2013 until 2015. Hypothesis tested by using multiple regression analysis. In this research, firm performance were measured by Tobin’s Q. The result of this research shows that debt ratio, firm size, return on asset and independent board have influence on firm performance. The other variables such as board size and firm age have no influence on firm performance.
Pengaruh Rasio Keuangan, Ukuran Perusahaan, dan Umur Perusahaan terhadap Tax Avoidance Fanny Sterling; Silvy Christina
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): 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 (547.412 KB)

Abstract

This study aims to obtain empirical evidence regarding the effect of financial ratios, company size and company age on tax avoidance. There are several factors used by the company in this study, namely profitability, leverage, company size, sales growth, company age and capital intensity to tax avoidance. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 to 2019. Determination of the sample in this study using purposive sampling method, in which resulting 178 data are taken as sample. The data in this study were analyzed using multiple regression methods. The results of this study indicate that the profitability variable has a positive effect on tax avoidance while leverage has a negative effect on tax avoidance. The variables of company size, sales growth, company age and capital intensity have no effect on tax avoidance.
Pelatihan Perpajakan untuk Meningkatkan Kompetensi Siswa Siswi SMK di Jakarta dan Tangerang Meiriska Febrianti; Silvy Christina; Haryo Suparmun; Rian Sumarta
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 3 No. 3 (2022): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v3i3.206

Abstract

Tax is an important role for a country, because the main source of state revenue is obtained from the tax sector. To support state revenues from the taxation sector, taxpayer awareness and compliance is required, both in terms of calculation, deposit and tax reporting. Trisakti School of Management through P3M (Center for Community Research and Development) implementing the tri dharma of higher education is also responsible for being able to play a role in providing an understanding of taxation for the community through Community Service activities. The purpose of this community service activity is to provide knowledge and understanding of tax rights and obligations, namely regarding the calculation and filling of the Annual Income Tax Return for Individuals. The methods used in this training are through lectures, practice case studies and question and answer. The result achieved in this training activity is that the participants can understand how to calculate and fill out the Annual Personal Income Tax Return using forms 1770SS and 1770S. The expected targets and outcomes for participants in this training are participants can understand their tax obligations, and have the awareness to fill out Annual Tax Returns independently, completely and correctly so that taxpayer reporting compliance also increases.
PENGARUH FRIM SIZE, PROFITABILITY DAN FAKTOR PENDUKUNG LAINNYA TERHADAP INCOME SMOOTHING Fellicia Clara Angeline; Silvy Christina
E-Jurnal Akuntansi TSM Vol 3 No 2 (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.v3i2.2096

Abstract

Research of Income Smoothing is to obtain empirical evidence about the influence of firm size, profitability, financial leverage, public ownership, value of firm, institutional ownership, tax avoidance, and managerial ownership on income smoothing. Research population of this research are non financial firms that listed in Indonesia Stock Exchange from 2019 until 2021. There are 72 companies selected as a samples by using purposive sampling method. The sample are tested and analyzed using logistic regression method. Result of this research implies that firm size, profitability, public ownership, value of firm, institutional ownership, tax avoidance and managerial ownership have no significant influence toward income smoothing, while financial leverage have negative influence on income smoothing
PENGARUH ESG, PROFITABILITY, LEVERAGE, DAN FAKTOR LAINNYA TERHADAP FIRM VALUE MUTIA AISYAH RAHMADINA; SILVY CHRISTINA
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 4 (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.v5i4.3371

Abstract

This study aims to provide empirical evidence regarding the influence of profitability, firm size, total asset growth, total asset turnover, leverage, liquidity, and Environment, Social, and Governance (ESG) as independent variables on firm value as the dependent variable. The population of this study consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2024. The sampling method used in this research is purposive sampling, resulting in 174 companies with a total of 522 data points that meet the predetermined sample criteria. The data analysis and hypothesis testing method employed in this study is multiple regression analysis. The results show that the profitability and leverage has an impact on firm value, as profitability indicates that firms’ ability to generate profit. On the other hand, firm size, total asset growth, liquidity, and ESG disclosure show no significant effect on firm value.
Pelatihan Penggunaan Software Accurate untuk Meningkatkan Kompetensi Pencatatan Transaksi Keuangan pada Yayasan Prima Ardian Tana Fanny Anggraeni; Nico Alexander; Silvy Christina; Ariesta T.K.P.S Putri; Aan Marlinah
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/g7qw7z83

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi pengelola keuangan Yayasan Prima Ardian Tana dalam menggunakan software Accurate sebagai persiapan migrasi sistem informasi akuntansi. Kegiatan dilaksanakan pada 6 Februari 2026 di kantor Yayasan Prima Ardian Tana, Tangerang Selatan, dengan melibatkan 10 peserta yang terdiri atas Ketua Yayasan, kepala bagian, tim teknologi informasi, dan tim keuangan. Metode pelaksanaan meliputi identifikasi kebutuhan mitra, penyampaian materi, demonstrasi, praktik langsung (hands-on training), serta evaluasi melalui observasi dan diskusi selama kegiatan berlangsung. Hasil pelatihan menunjukkan bahwa peserta mampu memahami konsep dasar penggunaan Accurate, mengoperasikan fitur-fitur utama, melakukan pencatatan transaksi keuangan, serta menghasilkan laporan keuangan secara terintegrasi. Selain itu, peserta memberikan tanggapan positif terhadap materi dan metode pelatihan serta menyatakan kesiapan untuk mengimplementasikan Accurate sebagai sistem informasi akuntansi yang baru. Kegiatan ini diharapkan dapat mendukung pengelolaan transaksi keuangan yayasan yang lebih efektif, efisien, akurat, dan akuntabel.
IMPLIKASI INVENTORY COSTING TERHADAP PERHITUNGAN LABA DAN BEBAN PAJAK DI SEKTOR PERDAGANGAN Silvy Christina; Fung Jin Tjhai
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 8 (2025): Januari 2026
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/j-abdi.v5i8.11884

Abstract

Business competition in the trading sector requires entrepreneurs to have a solid understanding of accounting aspects, particularly in inventory management. Inventory is one of the most important assets, as it directly affects the determination of the cost of goods sold, profit, and tax expenses borne by the company. In practice, trading business practitioners often face difficulties in understanding the implications of choosing different inventory valuation methods, such as First In First Out (FIFO) or the Average Cost Method. In response to this issue, Trisakti School of Management organized a training program aimed at helping students understand cost calculation methods and their tax implications. The activity was conducted on August 9, 2025, and was enthusiastically attended by 41 students. The training consisted of a combination of theoretical sessions, practical exercises, and evaluations through post-tests and questionnaires. The post-event questionnaire results indicated that the training effectively enhanced students’ understanding of the material, as reflected in the high evaluation scores given by the participants. This training is expected to be conducted regularly to deepen students’ knowledge of inventory accounting and taxation from an early stage, thereby equipping them with essential skills for their future careers.
Co-Authors AAN MARLINAH Ariesta T.K.P.S Putri Fanny Anggraeni Fanny Sterling Fellicia Clara Angeline Fung Jin Tjhai HARYO SUPARMUN JENNY JENNY MEIRISKA FEBRIANTI MUTIA AISYAH RAHMADINA NICO ALEXANDER RIAN SUMARTA