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All Journal Jurnal Ekonomi Akuntansi Krida Wacana Jurnal Akuntansi Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business Jurnal Akuntansi Jurnal Serina Abdimas
Elizabeth Sugiarto Dermawan
Universitas Tarumanagara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PERUSAHAAN CONSUMER GOODS PERIODE 2018-2020 Rosiana, Ester; Dermawan, Elizabeth Sugiarto
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.30729

Abstract

This study aims to examine and analyze the influence of asset structure, liquidity, profitability, and sales growth on debt policy in consumer goods sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The company sample in this study used purposive sampling and the selected sample was 37 consumer goods companies for the 2018-2020 period. This study uses secondary data from financial statements and techniques in data processing using multiple regression analysis and assisted by using the SPSS version 25 program. The results of this study indicate that the variables of asset structure, liquidity, profitability have a negative and significant effect on debt policy. Meanwhile, the sales growth variable has a negative and insignificant effect on debt policy.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Aprianti, Felicia; Dermawan, Elizabeth Sugiarto
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31420

Abstract

The purpose of this study was to analyze and obtain empirical evidence regarding the effects of profitability, leverage, firm size,and liquidity on firm value. This research was conducted by using a purposive sampling method with a total sample 145 data from manufacturing companies that listed on the Indonesia Stock Exchange with an observation period of three years, 2018-2020. This research was obtained using secondary data from the financial statements contained on the www.idx.com website. This research was processed using Microsoft Excel and SPSS Statistics version 25. The results obtained from the study concluded that the profitability and firm size variables had a positive and significant effect on firm value, while the leverage and liquidity variables did not have a significant effect on firm value.
PENGARUH PEMAHAMAN REVOLUSI INDUSTRI 4.0 TERHADAP AKUNTANSI Agustina, Theresia; Dermawan, Elizabeth Sugiarto
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32285

Abstract

This study aims to detemine the effect of understanding the 4.0 Industrial Revolution in the use of Artificial Intelligence on Accounting. Knowing the effect of Big Data on Accounting, Knowing the effect of Cloud Computing on Accounting. This study uses data from 30 respondencets who are accountants who understand the Industrial Revolution 4.0 and who work woth IT or Big Data. The results show that Artifical Intelligence has a positive effect on accounting, Big Data has a positive effect on Accounting, Cloud computing has a positive effect on Accounting.
PELATIHAN AKUNTANSI PERSEDIAAN DAN PERHITUNGAN HARGA POKOK PERSEDIAAN DI PANTI ASUHAN ASIH LESTARI Dermawan, Elizabeth Sugiarto; Cicilia, Orlin; Amanda, Hanifa Dhiyaa
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.26043

Abstract

The background of this PKM begins with the awareness of the importance of inventory accounting knowledge and the calculation of Cost of Goods Sold, considering that technological developments rely heavily on computer applications which often produce wrong outputs due to data input errors (Garbage In Garbage Out). Students at the Asih Lestari orphanage need this training in order to face the business world after graduating from high school.This PKM was carried out referring to letter no.004/YPA.AL/SK/II/2023 which was signed by the leadership of the Asih Lestari orphanage on Jl. Gardu no.1, Salembaran Jati, West Kosambi, Tangerang 152123. The aim of this PKM is expected to provide training in inventory accounting and HPP calculations to equip students when they enter the business world one day. This PKM activity was carried out on Monday 1 May 2023 at 08.00 – 13.00. The method used in this PKM is with tutorials and evaluation through short quizzes and questionnaires. The mandatory outputs of this PKM were presented in SERINA VI 2023. The results of this PKM were felt to be useful by students as seen from the results of the evaluation questionnaire which agreed and strongly agreed that 73% felt this material was really needed for learning in schools, 80% felt this material was needed for doing business in future, 66.66% stated that this material is interesting to study further. From the results of the questionnaire it was also seen that there was an increase in understanding of the material before and after the training and there was an increase in interest in the training material after the training. The conclusion of this PKM has been well implemented considering that the students of the Asih Lestari orphanage have become more understanding and more interested in this material.
PELATIHAN DASAR-DASAR AKUNTANSI DI PANTI ASUHAN ASIH LESTARI Dermawan, Elizabeth Sugiarto; Suzanna; Wibaewa, Axel
Jurnal Serina Abdimas Vol 2 No 3 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i3.31925

Abstract

The background is because many people say that accounting will be replaced by computers, but the basic understanding still needs to be studied.Likewise, mathematics cannot be replaced by a calculator. In this era of technological development, accounting knowledge still needs to be understood in order to be able to prepare financial reports that are presented correctly.This community service was carried out on the basis of invitation no.002/YPA.AL/SK/I/2024 from the management of the Asih Lestari (AL) Orphanage which required basic accounting training to equip the students in the orphanage. An understanding of accounting is needed to equip orphanage students so that after high school they will try to be independent and have no difficulty in making financial reports for their business. This PKM is expected to provide an understanding of the basics of accounting which can be useful for supporting learning at school and enriching understanding in preparing for independent business in the future. Community service implementation was carried out on Monday, March 11 2024, pk. 09.00-13.00, with tutorials, exercises and evaluation through quizzes and questionnaires. This community service has been carried out so well that most of the orphanage students intend to deepen the basics of accounting. The mandatory output of Community Service is presented in SERINA VIII 2024, while an additional output is created as a module for Intellectual Property Rights (IPR). ABSTRAK Dilatar belakangi karena banyak pihak mengatakan bahwa akuntansi akan digantikan dengan komputer, namun dasar pemahamannya tetap perlu dipelajari. Sama halnya dengan matematika yang tidak dapat digantikan oleh kalkulator. Dalam era perkembangan teknologi, ilmu akuntansi tetap perlu dipahami agar dapat membuat laporan keuangan yang disajikan dengan tepat. Pengabdian Kepada Masyarakat ini dilakukan atas dasar undangan no.002/YPA.AL/SK/I/2024 dari pengelola Panti Asuhan Asih Lestari (AL) yang membutuhkan pelatihan Dasar-Dasar Akuntansi untuk membekali siswa-siswi yang berada dalam panti tersebut. Pemahaman akuntansi diperlukan untuk membekali siswa-siswi panti agar selepas SMA dimana mereka akan berusaha mandiri dan tidak kesulitan dalam membuat laporan keuangan usahanya. PKM ini diharapkan membekali pemahaman dasar-dasar akuntansi yang dapat bermanfaat untuk menunjang pembelajaran di sekolah maupun memperkaya pemahaman dalam mempersiapkan usaha mandiri di masa depan. Pengabdian Kepada Masyarakat ini telah dilaksanakan pada hari Senin tanggal 11 Maret 2024 pk. 09.00-13.00, dengan cara tutorial, latihan, dan evaluasi melalui kuis serta angket. PKM ini telah terlaksana dengan baik hingga siswa-siswi panti asuhan ini sebagian besar berniat untuk memperdalam dasar-dasar akuntansi. Luaran wajib Penabdian Kepada Masyarakat ini disajikan dalam SERINA VIII 2024, sedangkan luaran tambahan dibuatkan modul untuk Hak Kekayaan Intelektual (HKI).
PELATIHAN PENYUSUNAN LAPORAN LABA/RUGI DI PANTI ASUHAN ASIH LESTARI Dermawan, Elizabeth Sugiarto; Pratama, Go Cecilia Claudia Pratama; Agusnia, Windy; Daniswara, Frederick
Jurnal Serina Abdimas Vol 2 No 4 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i4.33345

Abstract

The topic of this PKM is Preparing a Profit/Loss Report, which is felt necessary by the students of the Asih Lestari Orphanage and this PKM was held on the basis of invitation no.039/YPA.AL/SK/VIII/2024 from the management of the Asih Lestari Orphanage (AL). Preparing a profit/loss report containing profit/loss information for a certain period can be a reference for viewing the entity's business development. Providing an understanding of preparing profit/loss reports needs to be given considering that these orphanage students will live independently after high school. The topics that will be discussed in this PKM are related to the preparation of profit/loss reports for service companies (single step), profit/loss reports for trading companies (multiple step), and profit/loss reports for manufacturing companies (multiple step). This PKM is expected not only to prepare reports when the Asih Lestari orphanage students start independent businesses, but also to support learning at school. This PKM was implemented on Monday 16 September 2024 pk. 08.30-13.00, with tutorials, exercises and evaluation through quizzes and questionnaires. This mandatory PKM output is presented in SENAPENMAS, while additional output will be the creation of HKI for the training module for preparing profit/loss reports. Exercises are carried out in each session to evaluate students' understanding of the material presented. At the end of the session, a questionnaire was created to evaluate the implementation of this PKM, the results of which showed that there was an increase in understanding of preparing profit/loss reports before and after the training. ABSTRAKTopik PKM ini adalah Penyusunan Laporan Laba / Rugi, yang dirasakan perlu oleh siswa siswi panti asuhan Asih Lestari dan PKM ini terselenggara atas dasar undangan no.039/YPA.AL/SK/VIII/2024 dari pengelola Panti Asuhan Asih Lestari (AL). Penyusunan laporan laba / rugi memuat informasi laba / rugi periode tertentu dapat menjadi acuan untuk melihat perkembangan usaha entitas. Pembekalan pemahaman penyusunan laporan laba/rugi perlu diberikan mengingat siswa-siswi panti asuhan ini akan hidup mandiri selepas SMA. Topik yang akan dibahas dalam PKM ini terkait penyusunan laporan laba/rugi bagi perusahaan jasa (single step), laporan laba / rugi perusahaan dagang (multiple step), dan laporan laba / rugi perusahaan manufaktur (multiple step). PKM ini diharapkan selain untuk mempersiapkan penyusunan laporan saat siswa / siswi panti asuhan Asih Lestari merintis usaha mandiri, juga untuk menunjang pembelajaran di sekolah. PKM ini telah dilaksanakan pada hari Senin tanggal 16 September 2024 pk. 08.30-13.00, dengan cara tutorial, latihan, dan evaluasi melalui kuis serta angket. Luaran wajib PKM ini disajikan dalam SENAPENMAS, sedangkan luaran tambahan akan dibuatkan HKI atas modul pelatihan penyusunan laporan laba/rugi. Latihan dilakukan di setiap sessi untuk evaluasi pemahaman siswa terhadap materi yang disampaikan. Di akhir sessi dibuat angket untuk evaluasi pelaksanaan PKM ini yang hasilnya menunjukkan ada peningkatan pemahaman penyusunan laporan laba/rugi sebelum dan setelah pelatihan.
PELATIHAN PENYUSUNAN LAPORAN PERUBAHAN EKUITAS DAN LAPORAN POSISI KEUANGAN BAGI SISWA PANTI ASUHAN ASIH LESTARI Dermawan, Elizabeth Sugiarto; Suntono, Angelina; Edbert, Richard
Jurnal Serina Abdimas Vol 3 No 3 (2025): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v3i3.35784

Abstract

Statement of Changes in Equity and Statement of Financial Position are topics required by students at the Asih Lestari orphanage, so this PKM was carried out based on invitation no.003/YPA.AL/SK/I/2025 from the management of the Asih Lestari (AL) Orphanage. Providing an understanding of the preparation of Statement of Changes in Equity and Statement of Financial Position needs to be provided considering that students at this orphanage will live independently after high school. The topics discussed in this PKM are related to the preparation of Statement of Changes in Equity for sole proprietorships, firms, and Corporations. In addition, training was also provided on the preparation of Statement of Ffinancial Position for sole proprietorships, firms, and Corporations because they have different capital compositions. This PKM is expected to be useful in preparing students at the Asih Lestari orphanage after graduating from high school to start independent businesses, as well as to support learning at school. This PKM was carried out on Thursday, May 1, 2025 at 08.30-13.00, by means of tutorials, exercises, and evaluations through quizzes and questionnaires. This PKM creates mandatory outputs presented in SERINA, other outputs are posters and modules for HKI. In each session, an evaluation of students' understanding of the material presented has been carried out in the form of exercises that are actively answered by the students participating in this PKM. At the end of the session, a questionnaire was made to evaluate the implementation of this PKM via Google Form, the results of which showed that this PKM was beneficial for the students participating in this PKM. Laporan Perubahan Ekuitas dan Laporan Posisi Keuangan merupakan topik yang diperlukan oleh siswa panti asuhan Asih Lestari sehingga PKM ini dilakukan atas dasar undangan no.003/YPA.AL/SK/I/2025 dari pengelola Panti Asuhan Asih Lestari (AL). Pembekalan pemahaman tentang penyusunan laporan perubahan ekuitas dan laporan posisi keuangan perlu diberikan mengingat siswa panti asuhan ini akan hidup mandiri selepas SMA. Topik yang dibahas dalam PKM ini terkait penyusunan laporan perubahan ekuitas bagi perusahaan perorangan, firma, dan PT. Di samping itu juga diberikan pelatihan penyusunan laporan posisi keuangan bagi perusahaan perorangan, firma, dan PT karena memiliki komposisi modal yang berbeda. PKM ini diharapkan bermanfaat untuk mempersiapkan siswa panti asuhan Asih Lestari setelah lulus SMA merintis usaha mandiri, juga untuk menunjang pembelajaran di sekolah. PKM ini telah dilaksanakan pada hari Kamis tanggal 1 Mei 2025 pukul 08.30-13.00, dengan cara tutorial, latihan, dan evaluasi melalui kuis serta angket. PKM ini membuat luaran wajib yang disajikan dalam SERINA, luaran lainnya poster dan modul untuk HKI. Di setiap sesi telah dilakukan evaluasi pemahaman siswa terhadap materi yang disampaikan berupa latihan yang dijawab secara aktif oleh siswa-siswi peserta PKM ini.. Di akhir sesi dibuat angket untuk evaluasi pelaksanaan PKM ini via Google Form yang hasilnya menunjukkan PKM ini bermanfaat bagi siswa-siswi peserta PKM ini.
KAITAN FIRM SIZE, PROFITABILITY, DAN LIQUIDITY TERHADAP CAPITAL STRUCTURE Yudith, Vivi Odella; Dermawan, Elizabeth Sugiarto
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34746

Abstract

The purpose of this study is to determine the relationship between firm size, profitability and liquidity to capital structure on consumer non-cyclical goods sector companies listed in the Indonesia Stock Exchange in 2019-2021 where the data used is secondary data in the form of company financial reports that can be obtained from the Indonesian Stock Exchange website. Using purposive sampling methods, 72 companies were obtained with 216 data can be used. This study used Spearman Rank Correlation Test with SPSS 26. The results of this study show that firm size has a weak, positive, and not significant correlation to capital structure, profitability has a fairly negative and significant correlation to capital structure and liquidity has a strong, negative and significant correlation to capital structure.
FAKTOR-FAKTOR YANG BERKAITAN TERHADAP PROFITABILITAS PADA SUB SEKTOR MAKANAN DAN MINUMAN Andreina, Regine Lindy; Dermawan, Elizabeth Sugiarto
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34921

Abstract

This research aims to find out and find empirical evidence regarding the relationship between leverage, liquidity, and company size on profitability in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2019 – 2021. This research uses 29 food and beverage sub-sectors and sample companies were selected through purposive sampling technique with non-parametric test. The data processing technique uses the Spearman rank correlation test assisted by the SPSS (Statistical Product and Service Solution) program for Windows release 25 and Microsoft Excel 2019. The results of this study indicate that leverage has a negative, significant, and quite strong correlation. relationship with profitability, liquidity is positively correlated, significant, and has a fairly strong relationship with profitability, and firm size is positively correlated, significant, and has a fairly strong relationship with profitability.
Co-Authors Agusnia, Windy Agustin Ekadjaja Agustin Ekadjaja Agustina, Theresia Alimuary, Farrasazahra Devina Amanda, Hanifa Dhiyaa Amelya, Amelya Andreina, Regine Lindy Aprianti, Felicia Ardana, I Cenik Aritonang, Lerbin R Chandra, Jessica Madeline Daniswara, Frederick Djeni Indrajati Widjaja Edbert, Richard I Cenik Ardana Kusuma, Sherin Leonardi, Oktavianus Lerbin R Aritonang Merry Susanti MF Djeni Indrajati Orlin Cicilia Pratama, Go Cecilia Claudia Pratama Rosiana, Ester Santi Santi Setyawati, Silvi Shelita, Fannola Sugandha, Raissa Natasha Suntono, Angelina Sutanto, Shieren Amelia Suzanna Valencia, Valencia Wibaewa, Axel Widiarta, Jessica Rosalina Widjaja, Djeni Indrajati Yudith, Vivi Odella Yuniarwati Yuniarwati Yuniarwati Yuniarwati, Yuniarwati