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Sofia Prima Dewi
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Journal : Jurnal Ekonomi

 1 
Pemahaman mahasiswa akuntansi terhadap aset, liabilitas, dan ekuitas setelah penerapan ifrs Sufiyati, Sufiyati; Dewi, Sofia Prima; Susanti, Merry
Jurnal Ekonomi Vol 23, No 1 (2018): March 2018
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v23i1.338

Abstract

This study was conducted to determine whether there are differences in understanding of accounting for assets, liabilities, and equity between students from SMU majoring in IPS, SMU majoring in Science, and SMK Accounting Department. Data collection methods were conducted by distributing questionnaires to students in West Jakarta and Tangerang. The questionnaires were distributed from August 28 to October 18, 2017. Data processing methods were performed by using SPSS. The results showed that there is a difference of understanding of accounting for liabilities between students who come from SMU majoring in science with SMK Accounting Department, and SMU majoring in IPS with SMK Accounting Department but for students who come from SMU majoring in science majors and SMU majoring in IPS showed no difference. For students from majoring in IPS, SMU majoring in Science, and SMK Accounting Department showed the same understanding of accounting for assets and equity.
PENGARUH EARNINGS, CASH FLOW FROM OPERATIONS, WORKING CAPITAL FROM OPERATIONS, DAN ACCRUAL COMPONENTS TERHADAP FUTURE CASH FLOW PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Dewi, Sofia Prima; Gunawan, Venny
Jurnal Ekonomi Vol 20, No 2 (2015): July 2015
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v20i2.162

Abstract

The purpose of this study was to obtain empirical evidence about the effect of earnings, cash flow from operations, working capital from operations, and accrual components to future cash flow in manufacturing companies listed in Indonesia Stock Exchange. The samples used were 165 manufacturing companies listed in Indonesia Stock Exchange during 2010-2012. Data analysis was performed with the aid of a software program Statistical Product and Service Solutions (SPSS)for Windows. The results showed that earnings, cash flow from operations, and working capital from operations have an influence on future cash flow, while accrual components does not have any influence on future cash flow.
Persepsi Dosen Tetap Di Wilayah Jakarta Barat Dan Tangerang Terhadap Penggunaan E-Filling Sufiyati, Sofia Prima Dewi, Merry Susanti,
Jurnal Ekonomi Vol 24, No 1 (2019): March 2019
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v24i1.453

Abstract

This study was made to obtain empirical evidence on the influence of perceptions of security, perceptions of usefulness, perceptions of confidentiality, and perceptions of convenience on the use of e-filling. The method of data collection is done by distributing questionnaires from February to April 2018 to lecturers in the West Jakarta and Tangerang areas. The sampling technique used is simple random sampling. The results showed that perceptions of convenience and perceptions of usefulness have an influence on the use of e-filling while the perception of confidentiality and perception of security have no influence on the use of e-filling.
Determinant of Accounting Understanding Merry Susanti, Sufiyati, Sofia Prima Dewi,
Jurnal Ekonomi Vol 25, No 1 (2020): March 2020
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v25i1.630

Abstract

:  This study was made to determine the effect of perception of intellectual intelligence, emotional intelligence, spiritual intelligence, and learning behavior on understanding accounting. The collection method was carried out by distributing questionnaires to Tarumanagara University students. The questionnaire was distributed from March to May 2019. Data processing methods were carried out using partial least square-structural equation modeling (PLS-SEM). The results showed that emotional intelligence and learning behavior have no influence students on understanding accounting. Perception of intellectual intelligence possessed by students only influence on understanding Accounting Principle 1 and Accounting Principle 2. Emotional intelligence has no influence on understanding accounting. Spiritual intelligence possessed by students only influences on understanding of Accounting Principle 1. Learning behavior has no influence on understanding accounting.
Pengaruh Ukuran Perusahaan, Profitabilitas, Likuiditas Dan Produktivitas Terhadap Peringkat Obligasi Perusahaan Dewi, Sofia Prima
Jurnal Ekonomi Vol 18, No 2 (2013): July 2013
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v18i2.712

Abstract

This study aims to obtain empirical evidence whether the company size, profitability, liquidity and productivity have an influence on corporate bond ratings. The samples are 77 companies listed in the data Indonesia Stock Exchange unless the company engaged in the banking sector and other financial institutions as well as issuing bonds stratified by PT PEFINDO during the years 2009-2011. Data analysis was performed with the help of a software program Statistical Product and Service Solutions (SPSS) for Windows version 16. The results showed that the profitability and liquidity have an influence on the company's bond rating firm while size and productivity having no effect on the bond rating companies.
Efek Leverage Dan Besaran Perusahaan Pada Manajemen Laba Melalui Pengungkapan Social Responsibility Dewi, Sofia Prima
Jurnal Ekonomi Vol 26, No 2 (2021): July 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i2.744

Abstract

The purpose of this study is to obtain empirical evidence whether leverage has a positive effect on earnings management, whether the company size and social responsibility disclosure has a negative impact on earnings management, whether the company size has a positive impact on social responsibility disclosure, and whether the social responsibility disclosure can mediate the impact of company size on earnings management. The sampling technique used was purposive sampling and Smart PLS 3.0 was used for data processing. Research during the 2017-2019 period on 72 companies shows that leverage does not have a positive impact on earnings management, company size has a negative impact on earnings management, company size has a positive impact on social responsibility disclosure, social responsibility disclosure has no negative impact on earnings management, and social responsibility disclosure cannot mediate the impact of company size on earnings management.
Co-Authors ., Keni Abdurachman, Siti Hafsah Aditya, Kristanto Alex Shaw Alexander, Abraham Ardana, I Cenik Ardana, I Cenik Belinda, Belinda Caroline Immanuel Clarissya, Clarissya Cynthia Cynthia Defianti Hermawan Dewita, Laurencia Effendy, Angela Erin Kristi Eveline Eveline Fadila, Fehnny Farrakhy, Shalhhakka Dimar Grace Monica Kionggo Gunawan, Venny I Cenik Ardana Juika, Fonny Karina, Brietya Jakwa Keni Keni Liana Susanto Lie, Valensia Kristy Merry Susanti Nadya Wijaya Nayottama, Azhar Prasetyo Patricia, Selvia Putri Priskila , Priskila Purnama, Benny Putri, Tisya Ananda Rich, Michelle Satyapratama, Matthew Setiawan, Levina Siauhelung, Leonard Hizkia Soesanto, Fredi Rama Sufiyati Sufiyati Sufiyati Sufiyati, Sufiyati Susanto, Richard Suwita, Elcent Winata Hadi Tan, Michelle Tanjung, Geraldio Tjahjadi, Calista Warsiki, Luh Ketut Kumari Chandra Wijaya, Emil Tanaga Yuniarwati Yuniarwati Yuniarwati, Yuniarwati Yuniarwati, Yuniarwati