Articles
<![CDATA[THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY AND INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE ]]>
<![CDATA[Seowidasari, Jesslyn]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i1.419-428
<![CDATA[The objective of this study is to gather empirical data about how corporate social responsibility with intellectual capital affect economic performance of banking institutions that are listed on Indonesia Stock Exchange (IDX) between 2018 and 2022. In this study, 10 samples and 50 data points from banking businesses were chosen using the purposive sampling method. Microsoft Excel 2016 and the SPSS Version 25 software were used for data collection and analysis. The study's conclusions show that corporate social responsibility along with intellectual capital have a favourable yet substantial impact on financial success.]]>
<![CDATA[Analisa Faktor - Faktor yang Mempengaruhi Nilai Perusahaan Sektor Konsumsi ]]>
<![CDATA[Barita, Gilbert Austin]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i3.34408
<![CDATA[In an empirical study conducted from 2018 to 2021, the purpose of this study is to observe and evaluate the impact of firm size, profitability, liquidity, and leverage on firm value in manufacturing companies in the consumption sector listed on the Indonesia Stock Exchange (IDX). Purposive sampling was used to select 16 manufacturing companies from the consumption sector for this study, which used 64 data points from the previous four years. Secondary data in the form of financial statements for a specific time period that ended on January 1 are used. The statistical software IBM SPSS 22 is used to analyze the data in this study. According to the study's findings, firm size and leverage have a significant negative impact on firm value, liquidity has a negligible positive impact on firm value, and profitability has a significant positive impact on firm value. to the company's worth.]]>
<![CDATA[THE INFLUENCE OF PROFITABILITY, LIQUIDITY, AND COMPANY SIZE ON CAPITAL STRUCTURE: EVIDENCE FROM INDONESIA FOOD AND BEVERAGE COMPANIES ]]>
<![CDATA[Angela, Karin Novena]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i2.984-992
<![CDATA[In the era of globalization, the business world is experiencing rapid development which triggers intense competition between companies, so that systematic and planned financial management is needed in order to survive. Capital structure holds a significant position in ensuring financial stability and operational sustainability for a business, where the right funding policy can increase profits and investor confidence. Effective management of funds, ncompassing both internal and external sources, enables businesses to optimize prospects within a highly competitive market landscape. The purpose of this study was to determine the effect of profitability, liquidity, and company size on entities in the food and beverage subsector companies listed on the Indonesia Stock Exchange during the period 2021-2023. This study used purposive sampling approach, resulting in 96 data on food and beverage subsector companies listed on the IDX during the period 2021-2023. Data analysis wa performed using Eviews 12 software. The hypothesis testing method in this research uses multiple linear regression models. The model estimation chosen is the Fixed Effect Model to ensure the suitability of the multiple linear regression model in the data analysis used. This study measures capital structure by employing the DER as the main parameter. The result obtained from this research shows that profitability has no significantly negatively effect on capital structure. Liquidity has a significantly negatively effect on capital structure. Company size has a significant positively effect on capital structure.]]>
<![CDATA[THE EFFECT OF CORPORATE GOVERNANCE QUALITY, LEVERAGE AND OWNERSHIP STRUCTURE ON FIRM PERFORMANCE ]]>
<![CDATA[Herzani, Adinda Nariswari]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i3.1495-1505
<![CDATA[This research was done to collect empirical evidence concerning the effect of corporate governance quality or CGQ (Board Size & Board Independence), leverage (DER) and also ownership structure (OS) on firm performance (ROA) of financial sector companies listed on IDX or the Indonesia Stock Exchange for the 2021-2023 period. 153 data from 51 financial sector companies are valid sample data in this research. EViews 12 was used to process the data in this research. This research adopts a quantitative descriptive research approach with panel data regression to comprehensively investigate 51 financial sector companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023. Applying non-probability purposive sampling, the study combines cross-sector and time-series data to comprehensively examine how various factors influence performance over time. The results showed that board size had a significant effect on firm performance, while board independence did not have a significant effect on firm performance. Leverage was shown to have a significant effect on firm performance. However, ownership structure did not show a significant effect on firm performance. These findings provide insight for company managers in improving the quality of corporate governance and leverage management to support better firm performance in the financial sector.]]>
<![CDATA[THE EFFECT OF LIQUIDITY, SOLVENCY, ACTIVITY, AND PROFITABILITY ON FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES ]]>
<![CDATA[Kensa, Kensa]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i3.1522-1530
<![CDATA[Indonesia is a country with various economic and business activities. With the development of economic activities, companies that have similar sectors in Indonesia have emerged, creating competition between these companies. The development of the company itself can be assessed from the corporation’s financial performance, if the corporation has financial performance. Financial performance describes ability of a corporation to produces profits effectively and efficiently over a set period by leveraging its assets. This analysis aimed to examine the effect of liquidity, solvency, activity, and profitability on the financial performance of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) over period of 2021 to 2023. For this research, purposive sampling was used, resulting in the selection of 120 companies from the non-cyclical consumer sector registered in IDX. Data processing applied in this research was Eviews 12 software. Hypothesis testing method employed was multiple linear regression. The model estimation applied was the Fixed Effects Model (FEM) to ensure alignment with multiple linear regression in analyzing the data. This research utilizes Return on Assets (ROA) to assess the financial performance of company The results obtained in this research indicate that liquidity have significant positive effect on financial performance. Solvency have significant negative effect on financial performance. Activity do not have a negative dan insignificant effect on financial performance. Profitability have significant positive effect on financial performance.]]>
<![CDATA[THE INFLUENCE OF PROFITABILITY, FINANCIAL PERFORMANCE, AND CSR-D PRACTICES ON STOCK RETURN ]]>
<![CDATA[Kamu, Jessica Hannah]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i3.1670-1677
<![CDATA[This study aims to analyze the impact of Return on Assets (ROA), Earnings per Share (EPS), and Corporate Social Responsibility Disclosure (CSR-D) on the stock returns of banking companies listed on the Indonesia Stock Exchange (IDX) from 2019-2023. The research employs a quantitative approach with multiple linear regression analysis with the help of microsoft excel 2016 and spss version 27. Data were obtained from the annual financial reports of banking companies from 2019 to 2023. The results indicate that ROA significantly influences stock returns, whereas EPS and CSR-D do not show a significant relationship. Therefore, investors may consider profitability aspects when making investment decisions in the banking sector. This research contributes to the understanding of fundamental factors affecting stock returns and serves as a reference for stakeholders in their investment strategies.]]>
<![CDATA[THE EFFECT OF INSTITUTIONAL OWNERSHIP, BOARD SIZE, AND INDEPENDENT COMMISSIONER ON FINANCIAL PERFORMANCE ]]>
<![CDATA[Kristiani, Diana]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i3.1678-1689
<![CDATA[This research aims to collect empirical data that will explain the impact that institutional ownership, board size, and independent commissioners have on financial performance, as assessed by return on assets within the banking sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. It is determined by dividing the net profit after taxes by the total assets of the company. The calculation for the institutional ownership variable involves dividing the total number of shares that are outstanding by the number of shares that individual institutions hold. The board size variable is determined by the total number of active board members in the company, whereas the independent commissioner variable is determined by the proportion of independent commissioners to the total number of commissioners in the company. The company's annual report served as the source for the secondary data used in this research and was analyzed using the Microsoft Excel version 2016 application and the SPSS version 25 program. The results of the research show that only the board of directors size variable has a significant effect on the company's financial performance, which is proxied by ROA. Meanwhile, the institutional ownership and independent commissioner variables do not show a significant influence on financial performance.]]>
<![CDATA[THE INFLUENCE OF PROFITABILITY, INSTITUTIONAL OWNERSHIP, AND MANAGERIAL OWNERSHIP ON STOCK RETURN IN THE ENERGY SECTOR ]]>
<![CDATA[Aurora, Jessica Verlyn]]>;
<![CDATA[Ekadjaja, Agustin]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v3i3.1690-1701
<![CDATA[This study aims to examine how stock returns in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 timeframe are impacted by profitability, institutional ownership, and management ownership. With the aid of Microsoft Excel 2016 and SPSS version 25, multiple linear regression analysis was performed on secondary data taken from firm financial reports. The percentage of shares held by institutions is the basis for institutional ownership, the percentage of shares held by firm management is the basis for managerial ownership, and Return on Assets (ROA) is the basis for profitability. The findings demonstrate that profitability positively and significantly impacts stock returns, suggesting that more profitable businesses typically offer larger stock returns. The fact that managerial and institutional ownership have no discernible impact on stock returns, however, suggests that managerial shareholding and institutional investor participation have no direct bearing on a company's stock performance. This analysis suggests that while institutional and management ownership are not determining variables in predicting stock returns, investors should prioritize profitability when making judgments about energy sector investments.]]>
<![CDATA[THE IMPACT OF BOARD INDEPENDENCE, PROFITABILITY, LEVERAGE, AND FIRM SIZE ON INCOME SMOOTHING IN CONTROL OF AGENCY CONFLICT ]]>
<![CDATA[Ekadjaja, Agustin]]>;
<![CDATA[Andre Chuandra]]>;
<![CDATA[Margarita Ekadjaja]]>
<![CDATA[ Jurnal Ekonomi Manajemen Sistem Informasi Vol. 1 No. 3 (2020): Jurnal Ekonomi Manajemen Sistem Informasi (Januari 2020) ]]>
Publisher : <![CDATA[Dinasti Review ]]>
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DOI: 10.31933/jemsi.v1i3.104
<![CDATA[This research is aimed to earn empirical results about the effect of board independence, profitability, leverage and firm size on income smoothing. The study used purposive sampling as its sampling method on manufacture companies that’s listed on BEI for years 2015-2017. Information for this research was acquired from multiple online sources that store financial reports of companies. This research used Eckel Index to determine if a corporation did an income smoothing on its financial report or not. The results were significant relationships between board independence and income smoothing and between profitability and income smoothing while insignificant relationships were found in between leverage and income smoothing and between firm size and income smoothing. To improve this study there are mulitple ways that has been written in conclusion part.]]>
<![CDATA[PELATIHAN KETERAMPILAN AKUNTANSI BERBASIS TEKNOLOGI UNTUK SISWA SMA KEMURNIAN II : MENYONGSONG MASA DEPAN DENGAN ARTIFICIAL INTELLIGENCE ]]>
<![CDATA[Ekadjaja, Agustin]]>;
<![CDATA[Cecilia Dintia]]>;
<![CDATA[Jayanti Hung Dharma Putri]]>
<![CDATA[ Jurnal Bakti Masyarakat Indonesia Vol. 6 No. 3 (2023): Jurnal Bakti Masyarakat Indonesia ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara ]]>
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DOI: 10.24912/jbmi.v6i3.26598
<![CDATA[Technological advances are growing and affecting every aspect including accounting. Artificial Intelligence (AI) is one of the technological developments that will also affect accounting activities in the future. The application of artificial intelligence will change the accounting process into something new and make accounting activities more automated. Future accountants must adapt to these technological advances to increase effectiveness and transparency in the modern accounting world. Technology-based accounting skills training for students of SMA Kemurnian II aims to equip students to prepare themselves for the future. Activities are carried out by applying the knowledge taught by Tarumanagara University lecturers and active student participation as a form of community service. PKM activities began with an initial meeting with the school to jointly identify the needs and interests of the school related to this collaboration. After getting a positive response, we submitted a proposal for this event to LPPM Tarumanagara University with the chosen theme being technological developments that support the work of accountants with the application of Artificial Intelligence technology. Artificial Intelligence is expected to spread further as technology develops, revolutionizing entire sectors of the economy. The material presented focused on the challenges often faced by the younger generation in transitioning to a technology-based world and how to overcome these challenges. The results of this activity include scientific publications in proceedings, modules and article publications. We submit a report on the results of the implementation of this activity to LPPM Untar as a form of responsibility ABSTRAK Kemajuan teknologi semakin berkembang dan mempengaruhi setiap aspek termasuk akuntansi. Kecerdasan buatan atau Aritificial Intelligence (AI) menjadi salah satu pengembangan teknologi yang juga akan mempengaruhi kegiatan akuntansi di masa mendatang. Pengaplikasian kecerdasan buatan akan mengubah proses akuntansi menjadi suatu hal yang baru dan membuat kegiatan akuntansi semakin terotomatisasi. Akuntan-akuntan mendatang di masa depan harus bisa beradaptasi dengan kemajuan teknologi ini untuk tetap meningkatkan efektivitas dan transparansi dalam dunia akuntansi modern. Pelatihan keterampilan akuntansi berbasis teknologi untuk siswa SMA Kemurnian II bertujuan untuk membekali siswa-siswi dalam mempersiapkan diri di masa depan. Kegiatan dilakukan dengan mengaplikasikan pengetahuan yang diajarkan oleh dosen Universitas Tarumanagara serta partisipasi mahasiswa aktif sebagai bentuk pengabdian kepada masyarakat. Kegiatan PKM dimulai dengan pertemuan awal bersama pihak sekolah untuk bersama-sama mengidentifikasi kebutuhan dan minat sekolah terkait kerjasama ini. Setelah mendapatkan tanggapan positif, kami mengajukan proposal acara ini ke LPPM Universitas Tarumanagara dengan tema yang dipilih adalah perkembangan teknologi yang mendukung pekerjaan akuntan dengan penerapan teknologi Artificial Intelligence. Artificial Intelligence diperkirakan akan semakin menyebar seiring berkembangnya teknologi, merevolusi seluruh sektor perekonomian. Materi yang disampaikan berfokus pada tantangan-tantangan yang sering dihadapi oleh generasi muda dalam peralihan ke duna berbasis teknologi dan bagaimana cara mengatasi tantangan tersebut. Hasil dari kegiatan ini mencakup publikasi ilmiah dalam prosiding, modul dan publikasi artikel. Kami menyampaikan laporan hasil pelaksanaan kegiatan ini kepada LPPM Untar sebagai bentuk tanggung jawab]]>
