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Sofia Prima Dewi
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Aerospace Engineering Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Veterinary

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FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR Juika, Fonny; Dewi, Sofia Prima
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.v6i3.31129

Abstract

This study aims to obtain empirical evidence of the effect of profitability, liquidity, firm size, asset structure, and sales growth on capital structure of manufacturing companies listed on the Indonesian Stock Exchange during the 2017-2020 period. In conducting this research, researchers used descriptive methods. The number of samples that have been selected based on criteria as many 76 data, in this study the sample was chosen because the researcher used a purposive sampling technique. Data processing using Eviews 12. The result shown in this study are that profitability have a positive effect on capital structure, while liquidity, asset structure, and sales growth have no positive effect on capital structure, firm size have no negative effect on capital structure. The implication of this study is that companies need to pay attention to profitability to maximize the company's capital structure.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN Alexander, Abraham; Dewi, Sofia Prima
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.v6i3.31424

Abstract

This study aims to gain an empirical evidence towards the effect of profitability, capital structure, liquidity, firm size, and dividend policy on firm value. There are 48 samples selected in this study, with a total data of 144 companies engaged in manufacturing that are listed in Indonesia Stock Exchange. This study used a purposive sampling method. The Eviews 12 Student Version used as the selected application to process data in this study. The results shown in this study are profitability, liquidity, and dividend policy do not have a positive effect on firm value, on the other hand capital structure has a positive effect on firm value. Lastly firm size has a negative effect on firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN HUTANG Wijaya, Emil Tanaga; Dewi, Sofia Prima
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.v6i4.32286

Abstract

This research was conducted with the aim of obtaining empirical evidence regarding the effect of managerial ownership, firm size, institutional ownership, asset structure, and profitability on debt policy. The subject of this research is a manufacturing company that is consistently listed on the Indonesia Stock Exchange for the period 2018-2020. Sample selection using purposive sampling technique. Based on certain criteria obtained a sample of 44 manufacturing companies. This study uses secondary data that is processed using Eviews 12.0 software and hypothesis testing using multiple linear regression analysis. The results of this study indicate that firm size has a positive effect on debt policy, asset structure has a negative effect on debt policy, managerial ownership and profitability have no positive effect on debt policy, and institutional ownership has no negative effect on debt policy.
FAKTOR-FAKTOR YANG MEMENGARUHI AGRESIVITAS PAJAK Tanjung, Geraldio; Dewi, Sofia Prima
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.v6i4.32377

Abstract

This study aims to determine the factors that influence tax aggressiveness in the mining industry listed on the Indonesia Stock Exchange during 2018-2020. This study uses a descriptive research design with purposive sampling method. There are 13 samples with a total of 39 data mining companies. This study uses the Economical Views 12 Student Version application. Data processing techniques using multiple regression analysis. The results of this study indicate that profitability has a negative effect on tax aggressiveness, firm size and managerial ownership have no positive effect on tax aggressiveness and leverage does not. negative effect on tax aggressiveness. With this research, it is hoped that it can improve the company's performance and can add insight in terms of tax aggressiveness. Companies can also consider legally tax aggressiveness to reduce the company's tax burden.
PENGARUH LIKUIDITAS, SALES GROWTH, LEVERAGE, DAN FIRM SIZE TERHADAP KINERJA KEUANGAN Nayottama, Azhar Prasetyo; Dewi, Sofia Prima
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.v6i4.32448

Abstract

This study aims to find out how the influence of Liquidity, Sales Growth, Leverage, and Firm Size on financial performance in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2021. The sampling method used purposive sampling. The sample in this study was 340 data from 68 companies for five years. The data processing technique uses multiple regression analysis assisted by the E-views 9 program. The results of this study prove that leverage has a negative effect on financial performance, sales growth does not have a positive effect on financial performance, while liquidity and firm size do not negatively affect financial performance.
PELATIHAN PENERAPAN KAIZEN COSTING GUNA MENINGKATKAN EFISIENSI BIAYA PRODUKSI Dewi, Sofia Prima; Rich, Michelle; Wijaya, Nadya
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.v1i2.26042

Abstract

Our partner, PT Felixindo Rubber Berkarya, faces a problem, namely that there are many defective products which can cause waste in production costs, waste occurs due to disruptions and production equipment repair activities, lack of employee awareness of efficiency, and overtime pay for employees that is too large. This problem caused the company to experience a significant decline in sales and turnover. The Community Service Team (PKM), which consists of lecturers and students from the Faculty of Economics and Business, Tarumanagara University, tries to provide a solution, namely that companies can implement Kaizen Costing. This training has a target, namely so that companies can understand the benefits of implementing Kaizen Costing. The implementation step taken is that first the PKM team conducted a survey first to the company. Based on the survey, PT Felixindo Rubber Berkarya asked for solutions to the problems faced by the company. In the early stages, the PKM team explained in advance the theories or concepts related to the concept of Kaizen Costing. Next, the PKM team guides how to implement Kaizen Costing. Thanks to this training, PT Felixindo Rubber Berkarya was finally able to understand the benefits of implementing Kaizen Costing, namely reducing production costs which in turn can increase company efficiency. The PKM activity ends with making mandatory outputs in the form of SERINA articles, additional outputs in the form of articles in PINTAR media, final reports, financial reports on activities that have been carried out, and posters. All of these activities were carried out from January to June 2023. Mitra kami yaitu PT Felixindo Rubber Berkarya menghadapi masalah yaitu banyak produk cacat (defect) yang bisa menyebabkan pemborosan dalam biaya produksi, terjadi pemborosan akibat adanya gangguan dan aktivitas perbaikan peralatan produksi, kurangnya kesadaran karyawan terhadap efisiensi, dan pembayaran upah lembur karyawan yang terlalu besar. Permasalahan ini menyebabkan perusahaan mengalami penurunan penjualan dan omset yang signifikan. Tim Pengabdian Kepada Masyarakat (PKM) yang terdiri dari dosen dan mahasiswa Fakultas Ekonomi dan Bisnis Universitas Tarumanagara mencoba memberikan solusi yaitu perusahaan bisa menerapkan Kaizen Costing. Pelatihan ini memiliki target yaitu supaya perusahaan bisa memahami manfaat dari penerapan Kaizen Costing. Langkah pelaksanaan yang dilakukan ialah pertama-tama tim PKM melakukan survei terlebih dahulu ke perusahaan. Atas dasar survey, PT Felixindo Rubber Berkarya meminta agar ada solusi untuk masalah-masalah yang dihadapi oleh perusahaan. Pada tahap awal, tim PKM menjelaskan terlebih dahulu mengenai teori atau konsep yang terkait dengan konsep Kaizen Costing. Selanjutnya, tim PKM menuntun bagaimana mengimplementasikan Kaizen Costing. Berkat pelatihan ini, PT Felixindo Rubber Berkarya akhirnya dapat memahami manfaat dari penerapan Kaizen Costing yaitu mengurangi biaya produksi yang pada akhirnya dapat meningkatkan efisiensi perusahaan. Kegiatan PKM diakhiri dengan membuat luaran wajib berupa artikel SERINA, luaran tambahan berupa artikel di media PINTAR, laporan akhir, laporan keuangan atas kegiatan yang telah dilakukan, serta poster. Seluruh kegiatan ini dilakukan sejak bulan Januari-Juni 2023.
FAKTOR FAKTOR YANG MEMENGARUHI FIRM VALUE Siauhelung, Leonard Hizkia; Dewi, Sofia Prima
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.v7i4.34744

Abstract

The purpose of this study is to obtain empirical evidence about the effect of capital structure, profitability, liquidity, activity ratio, and firm size towards firm value on manufacturing companies listed on the Indonesian Stock Exchange during the 2018-2021 period. The research design used in this research is descriptive research with purposive sampling method and 304 data were collected. This study uses the Eviews 12 Student Version Lite application for data processing. The result shown in this study are that capital structure dan profitability have a positive effect on firm value, firm size has a negative effect on firm value, while liquidity and activity ratio have no positive effect on firm value. The implication of this study is that companies need to pay attention to capital structure, profitability, and firm size to maximize the company's value.
Pembekalan Sistem Penjurnalan Perusahaan Dagang untuk Siswa Siswi SMA Kristoforus Dewi, Sofia Prima; Setiawan, Levina; Tan, Michelle
PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 5 No. 1 (2025): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/prima.v5i1.2037

Abstract

There are three types of businesses in Indonesia based on their activities: service, trading, and manufacturing. The operational characteristics of these three types of businesses are not the same. In accounting for all types of businesses, journals are the first accounting record. Journals play a crucial role because they significantly influence financial statements, the final product of accounting. Mistakes in journal entries will result in errors in the preparation of financial statements and will certainly mislead users of financial statements in decision-making. Younger generations, such as students, need an understanding of accounting journals, especially journals for trading companies, to face future challenges. The problem faced by partners is that many students are interested in accounting topics but have limited time in class, making it impossible to practice questions in depth. The solution to this problem is for Kristoforus High School, in collaboration with the UNTAR PKM team, to provide training on journaling systems for trading companies. The PKM activity method is divided into several stages. First, developing a module on journaling systems for trading companies. Second, providing general concepts regarding journaling systems for trading companies. Third, the program provides specific conceptual guidance on journaling systems for trading companies, along with sample questions. The final stage involves independently completing practice questions and quizzes. The PKM activity, conducted offline on September 23, 2025, at Kristoforus High School, proved effective in addressing partner issues. This was evident in the students' enthusiasm and satisfactory quiz results.
FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Fianny Andrea; Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36108

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of liquidity and capital structure on company performance with firm size as moderating variable. The research was conducted at manufacturing companies in the basic and chemical industry sectors, the consumer goods industry, and various industries for the 2019-2021 period. This study uses secondary data. This research was conducted with a sample of 78 company data with the technique used in this research is purposive sampling. Data processing in this study uses the E-views 12 program. The results obtained from this study indicate that liquidity and company size has a positive influence on company performance, while the capital structure has no positive effect on company performance. In addition, firm size can moderate the effect of liquidity on firm performance, while the firm size cannot moderate the effect of capital structure on firm performance.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI Calvin Wiratama; Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36110

Abstract

The purpose of this study is to obtain empirical evidence regarding the factors that influence firm value which include profitability, leverage, company size, with dividend policy as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. This study uses secondary data. This research was conducted with a sample of 35 manufacturing companies with the technique used in this research is purposive sampling. Data processing in this study used the SPSS 28 program. The results obtained from this study indicate that profitability has a positive effect on firm value, while leverage, firm size, and dividend policy do not have a positive effect on firm value. The results also show that dividend policy does not moderate the effect of profitability and leverage on firm value.
Co-Authors ., Keni Abdurachman, Siti Hafsah Aditya, Kristanto Alex Shaw Alexander, Abraham Angelica Gisella Ardana, I Cenik Ardana, I Cenik Belinda, Belinda Calvin Wiratama Caroline Immanuel Clarissya, Clarissya Cynthia Cynthia Defianti Hermawan Dewita, Laurencia Effendy, Angela Erin Kristi Eveline Eveline Fadila, Fehnny Fianny Andrea Grace Monica Kionggo Gunawan, Venny I Cenik Ardana Juika, Fonny Keni Keni Liana Susanto Lie, Valensia Kristy Merry Susanti Michelle Rich Nadya Wijaya Nayottama, Azhar Prasetyo Patricia, Selvia Putri Priskila , Priskila Purnama, Benny 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