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All Journal TIJAB (The International Journal of Applied Business) Jurnal Bisnis dan Akuntansi Jurnal Muara Ilmu Ekonomi dan Bisnis SULUH: Jurnal Abdimas JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Indonesia Berdaya MEDIA BISNIS 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
Sekolah Tinggi Ilmu Ekonomi Trisakti
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Peningkatan Kompetensi Siswa SMK Dalam Bidang Akuntansi Melalui Pelatihan Accurate Nico Alexander; Astrid Rudyanto; Ariesta Tika Kinanti PSP; Jenny Vivianti; Debora Setopo; Fanny Anggreani6; Silvy Christina
SULUH: Jurnal Abdimas Vol 6 No 1 (2024): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v6i1.7006

Abstract

Competence is a crucial aspect in the realm of employment. An individual is deemed competent when they exhibit a mastery of knowledge within their respective field. This is precisely the objective that SMK Strada Daan Mogot aims to accomplish, particularly in the field of accounting. The institution endeavors to ensure that students specializing in accounting acquire the necessary competence through training sessions. To this end, a service was implemented to facilitate the development of accounting competence among the students of SMK Strada Daan Mogot, utilizing the Accurate software. The approach adopted in this service encompasses tutorials, discussions, and mentoring sessions. All eleventh-grade students participated in this training initiative. The outcome of this service is evident in the enhanced expertise of the students in utilizing the Accurate software, which is evaluated through post-mentoring assessments. Those students who successfully pass the assessment will be awarded a certificate of competence in Accurate software, thereby enhancing their employability prospects upon graduation.
PENGEMBANGAN KOMPETENSI AKUNTANSI MELALUI PELATIHAN JURNAL PENUTUP UNTUK SISWA/I SMK TRI RATNA Fung Jin Tjhai; Christina, Silvy; Ricky A. Mulyana
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 11: April 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i11.9933

Abstract

In response to the rapid development of globalization, digitalization, and industrialization, significant transformations have occured in various fields, including accounting. The accounting recording system has shifted from a traditional approach to a technology-based approach. However, understanding the basic concepts of accounting, such as preparing closing journals and post-closing trial balance, remains a challenge for students - particularly at SMK Tri Ratna. In response to this, the Trisakti School of Management organized a training session aimed at helping 10th-grade students master the process of creating closing journals and preparing a post-closing trial balance for a trading company. This session took place on August 21, 2024, and was enthusiastically attended by 19 students. The training consisted of a combination of theoretical discussions, practical exercises, and evaluations through post-tests and questionnaires. The results of the post-event questionnaire indicated that the session effectively enhanced students' understanding of the material, as reflected in the high evaluation scores given by the participants. This initiative is expected to be held regularly, with the aim of deepening students' knowledge of accounting from an early age, ultimately equipping them with essential skills for their future careers.
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.
Does Firm Size Strengthen the Effect of Liquidity on Corporate Cash Holding? Beny Beny; Erika Jimena Arilyn; Wahyuni Rusliyana Sari; Silvy Christina
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p243-256.2026

Abstract

Purpose: This study investigates the direct effect of non-cash working-capital liquidity on corporate cash holdings and evaluates whether firm size acts as a moderating variable within the liquidity-intensive property and real estate sector listed on the Indonesia Stock Exchange.Research Methodology: A quantitative explanatory approach using panel data was conducted on 42 property and real estate firms (252 firm-year observations) listed from 2018 to 2023. Data were analyzed using regression analysis by EViews 12 software.Results: Statistical findings demonstrate that liquidity has a significant negative direct effect on cash holdings. Importantly, firm size significantly moderates the relationship between liquidity and cash holding in a positive direction, confirming its role as a pure moderator that attenuates liquidity substitution behavior.Conclusions: Organizational scale fundamentally alters corporate liquidity management; while smaller firms substitute non-cash liquidity for physical cash, larger enterprises leverage superior credit access and scale advantages to accumulate internal liquid reserves alongside working capital growth.Limitations: The scope is limited strictly to audited financial disclosures of property and real estate companies in a single emerging market over a six-year period, unobserving qualitative governance factors.Contributions: The study provides financial managers with insights to optimize cash conversion cycles and offers Investors and Regulators (Otoritas Jasa Keuangan-OJK) a diagnostic scale-adjusted framework for evaluating corporate liquidity risk
GREEN WASHING: KECURANGAN NON-LAPORAN KEUANGAN DAN MOTIVASI KECURANGAN Nico Alexander; Silvy Christina; Fanny Anggreani
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): 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.v6i1.3089

Abstract

The environment is currently one of the most important things to protect. The government has implemented regulations for environmental preservation, especially for companies. Companies' activities in protecting the environment can be seen in their published sustainability reports. However, these reports sometimes do not reflect what the companies actually do. Most companies only provide a narrative of their activities without accompanying concrete actions. This has given rise to a new form of fraud called greenwashing. This study was conducted to obtain empirical evidence of the influence of motivation to commit fraud in the perspective of the fraud triangle, namely pressure, opportunity, and rationalization. A total of 132 non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2024 were used as research samples. Sample selection was carried out using purposive sampling. Hypothesis testing was conducted using multiple regression through the Stata application. The test results showed that pressure, measured using financial stability, and rationalization had an influence on greenwashing. This indicates that poor financial conditions of a company can increase the likelihood of greenwashing. In addition, the amount of costs incurred for environmental preservation can encourage greenwashing. The results of this study are expected to provide information for investors and regulators regarding the existence of fraud that is exploited in addition to fraud through financial reports, so that more supervision can be carried out through regulations.
Co-Authors AAN MARLINAH AKHADI, IMAN ALEXANDER, NICO Angeline, Fellicia Clara Ariesta T.K.P.S Putri Ariesta Tika Kinanti Pangestu Sulistyo Putri Beny Beny Debora Setopo Djahsan, Indra Arifin Eddy Joni Erika Jimena Arilyn Fanny Anggraeni Fanny Anggreani Fanny Anggreani6 Fanny Sterling Febrianti, Meiriska Fellicia Clara Angeline Fung Jin Tjhai Fung Jin Tjhai HARYO SUPARMUN Ida Bagus Nyoman Sukadana IRWANTO HANDOJO JENNY JENNY Jenny Vivianti Marvin, William Muhamad Eddy Rosyadi MUTIA AISYAH RAHMADINA RIAN SUMARTA Ricky A. Mulyana RUDYANTO, ASTRID Tjhai Fung Jit Wahyuni Rusliyana Sari