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All Journal Jurnal Bisnis dan Akuntansi Jurnal Pengabdian kepada Masyarakat E-Jurnal Akuntansi TSM
RICKY A. MULYANA
Trisakti School of Management
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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THE INFLUENCE OF CREATIVE ACCOUNTING AND OTHER FACTORS TO DIVIDEND PAYOUT RATIO METTA TJUNGANDI; RICKY A. MULYANA
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 (84.479 KB) | DOI: 10.34208/jba.v20i1.408

Abstract

The objective of this research is to analyze the influence of creative accounting, liquidity, size, leverage, return on equity and sales growth on dividend payout ratio. Population in this research is all listed manufacturing companies in Indonesia Stock Exchange during 2010 to 2012. Samples are obtained through purposive sampling method, in which 37 listed manufacturing companies in Indonesia Stock Exchange meet the sampling criteria resulting 111 data available are taken as sample. The result of this research shows that return on equity and sales growth have influence to dividend payout ratio. On the other hand, creative accounting, liquidity, size and leverage do not influence dividend payout ratio.
MANAJEMEN LABA DAN FAKTOR-FAKTOR YANG MEMENGARUHINYA PADA PERUSAHAAN MANUFAKTUR DI BEI Felicia Benedicta; Ricky A. Mulyana
E-Jurnal Akuntansi TSM Vol 2 No 4 (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 | DOI: 10.34208/ejatsm.v2i4.1866

Abstract

The purpose of this research is to obtain empirical evidence the influence of leverage, tax planning, firm size, audit committee, independent commissioner, sales growth, and auditor independence on earning management.The population of this research are manufacturing companies listed in Indonesia Stock Exchange from 2018 to 2020. The sample in this research obtained by using the purposive sampling method that were 62 companies that met the sampling criteria. The hyphotesis test used of this is multiple regression method. The measurement of earning management of this research uses Modified Jones model to estimate the value of discretionary accruals as the proxy of earnings management. The result show that leverage,tax planning, and sales growth have influence to earnings management, while firm size,audit committee, independent commissioner, and auditor independence have no influence to earnings management.
DETERMINAN FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Reza Yolanda; Ricky A. Mulyana
E-Jurnal Akuntansi TSM Vol 3 No 1 (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.v3i1.1960

Abstract

The purpose of this study is to determine the effect of current assets, retained earnings to total assets, earnings before interest and tax to total assets, debt to assets ratio, total assets turnover, managerial ownership, and institutional ownership on financial distress. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange consistently from 2019 to 2021. This research uses purposive sampling method in selecting the sample, there are 84 manufacturing companies listed on the Indonesia Stock Exchange which are the sample of this research. Logistic regressions model is used to analyze this research data. The result of the study indicates that earnings before interest and tax to total assets has influence on financial distress, which means that when the company is able to effectively use its fixed assets and generates profit, the company is able to pay its obligations in current period and reduces the probability of experiencing financial distress. However, current assets, retained earnings to total assets, debt to assets ratio, total assets turnover, managerial ownership, and institutional ownership do not have any influence on financial distress.
PENDAMPINGAN BAGI SISWA SISWI OSIS MENERAPKAN AJARAN SUN TZU UNTUK “HOW TO ANSWER ARE YOU a LEADER or a FOLLOWER?” Vita Briliana; Agustinus Sri Wahyudi; Tjhai Fung Jin; Ricky A. Mulyana
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 4: September 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v3i4.6462

Abstract

Program pengabdian kepada masyarakat dilaksanakan bertujuan untuk mengevaluasi dasar kepemimpinan siswa-siswi SMA Methodist wilayah Jakarta Utara. Diawali dengan pendampingan pengenalan ajaran Sun Tzu untuk menjadi leader sebagai pelatihan dasar leadership kepada siswa-siswi di sekolah menengah atas tersebut. Selanjutnya untuk mengenali diri mereka apakah mereka berpotensi sebagai seorang leader atau follower maka diberikan test communication style melalui metode test tertulis menjawab pertanyaan indicator dominant dan sociability. Hasil test kemudian dibahas agar mereka lebih mengenali diri mereka masing-masing. Program ini kemudian diakhiri dengan memotivasi mereka untuk dapat membangun jiwa leadership dan berproses serta meyakinkan mereka untuk kemajuan studi dan karier dimasa mendatang.
Co-Authors Agustinus Sri Wahyudi Felicia Benedicta METTA TJUNGANDI Reza Yolanda TJHAI FUNG JIN VITA BRILIANA