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All Journal Jurnal Ekonomi Akuntansi Krida Wacana Jurnal Akuntansi Jurnal Manajemen Jurnal Bina Akuntansi PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Jurnal Paradigma Akuntansi Cerdika: Jurnal Ilmiah Indonesia International Journal of Application on Economics and Business Jurnal Akuntansi Jurnal Serina Abdimas
Sofia Prima Dewi
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Aerospace Engineering Humanities 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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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.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI Angelica Gisella; Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/6e7gxd83

Abstract

The purpose of this study is to obtain empirical evidence regarding the factors that influence firm value which includes return on asset, cash holding, and managerial ownership as moderating variable. The research was conducted towards 36 manufacturing companies in consumer goods variable, miscellaneous industry sector, and basic and chemical industry sector in 2019-2021. This study was conducted with a sample of 106 data with purposive sampling technique with multiple regression analysis. Data processing in this studymuses the Eviews 12 program. The result of this study shows that return on asset has positive effect on firm value, cash holding has negative effect on firm value, and managerial ownership has no negative effect on firm value. In addiction, managerial ownership cannot moderate the effect of return on asset on firm value. The implication of this study is expected to provide benefits for the development of knowledge such as contributions that can be useful in economics and business studies, especially accounting which are generally related to company value.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN Michelle Rich; Sofia Prima Dewi
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/c7prcy79

Abstract

This study aims to examine whether liquidity, firm size, capital structure, profitability and social responsibility affect firm value. The population is non-primary consumer sector manufacturing companies that have been consistently listed on the Indonesia Stock Exchange for 3 years, namely the 2019-2021 period. The sampling technique used was purposive sampling. The sampels obtained were 21 companies. Data is processed using Eviews 12 SV. This study shows that liquidity and social responsibility do not have a negative effect on firm value, firm size has a negative effect on firm value, capital structure and profitability have a positive effect 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 Farrakhy, Shalhhakka Dimar Fianny Andrea Grace Monica Kionggo Gunawan, Venny I Cenik Ardana Juika, Fonny Karina, Brietya Jakwa Keni Keni Liana Susanto Lie, Valensia Kristy Merry Susanti Michelle Rich 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