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PENGARUH ASSET TANGIBILITY, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN LIKUIDITAS TERHADAP STRUKTUR MODAL Graciella, Meggan; Ekadjaja, Agustin
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26518

Abstract

The purpose of this study is to provide empirical evidence on the impact of asset tangibility, profitability, growth and liquidity on the capital structure in manufacturing industry companies listed in Indonesian Stock Exchange during the period of 2018-2020. In this research, samples used of 74 manufacturing companies for three years were selected previously using the purposive sampling mtehod. Secondary Data were used in this research which is in the form of financial information from financial statement. Data was processed by eviews 12. The results of this study shows that asset tangibility, profitability, and growth have a significant effect on capital structure. Suggestion that can be given for next research it is expected to use other independent variables such as company size, non-debt tax shield, company age that might show better result.
FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Yap, Veronica; Ekadjaja, Agustin
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28655

Abstract

This research aims to obtain empirical evidence and analyze the effect of current ratio, total asset turnover, firm size and debt to asset ratio on profitability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2019. This study used purposive sampling methods so that 50 companies were obtained. In 50 companies, there are extreme values in the data so that outlier tests are carried out. A total of 8 companies were disposed of, so the samples used were 42 companies. The data collection technique used is secondary data collected and calculated using Microsoft Excel 2016 and processed using the SPSS program version 24. The results of this study showed that the variables current ratio, total asset turnover, and firm size have a positive and significant influence on profitability, while the variable debt to asset ratio has a significant but negative value on profitability. The implication of this research is that companies must pay attention to debt to asset ratio in order to maximize the profitability of the company.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Febiola, Febiola; Ekadjaja, Agustin
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29597

Abstract

The purpose of this research is to determine the effect of the capital structure, profitability, firm size and firm age on firm value in manufacturing companies listed on the Indonesia Stock Exchange in the period 2017 – 2019. The sample was selected by purposive sampling method and there were 89 companies that met the criteria. This study uses Microsoft Excel program to input and calculate data while data processing uses SPSS 25. The results of this study show that the capital structure, profitability and age of the firm have a significant positive effect on firm value, while firm size has no significant positive effect on firm value.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL Patricia, Thania; Ekadjaja, Agustin
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29608

Abstract

This study aims to determine the effect of the independent variable firm size, profitability, liquidity and asset structure on the dependent variable capital structure. This study uses manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in the 2018-2020 period as the object of research. A sample of 102 data was obtained which was then processed with Ms. Excel and Eviews. The results of the F-test show that the value is smaller than the significant level of 5%, the F-test value shows the number 0.000000. This value proves that the variables of firm size, profitability, liquidity, and asset structure simultaneously have a significant effect on the capital structure variable. Furthermore, firm size and liquidity do not significantly affect capital structure because a firm does not really need external funding such as debt and prefers internal funding. They tend to choose other paths for the sustainability of the company. Profitability and asset structure actually have a significant positive effect on capital structure. This is because the large number of fixed assets of the company makes investors' confidence increase.
“PENGARUH RETURN ON ASET (ROA), DEBT TO EQUITY RATIO (DER), ECONOMIC VALUE ADDED (EVA), TOTAL ASET TURNOVER (TATO), DAN CURRENT RATIO (CR) TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2017 – 2019” Fransiska, Imelda; Ekadjaja, Agustin
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29706

Abstract

This study aims to analyze the effect of ROA, DER, EVA, TATO and CR on stock returns in manufacturing companies listed on the IDX in 2017-2019. Descriptive research method, the population type of data used is secondary data. The conclusion of this study is the significance value of t for the ROA variable <0.05 with a coefficient value of 2877.397159 so that it means that ROA has a positive effect on stock returns, the coefficient value is 0.420729 so that it means that DER has no effect on stock returns, the significance value of t is for the EVA variable. <0.05 so EVA has a significant effect on Stock Return, the significance value of t for the TATO variable <0.05 with a coefficient value of 262.834290 so that it means that TATO has a positive effect on Stock Return, the significance value of t for the Currentratio variable > 0.05 with a coefficient value 0,449978 so that it means that Currentratio does not have a positive effect on Stock Return.”
PENGARUH LEVERAGE, SIZE, AGE, DAN CASH FLOW TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR Setiawan, Fedra Valeria; Ekadjaja, Agustin
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.v6i3.31228

Abstract

The purpose of this study is to find out empirically how the influence of leverage, firm size, firm age, and cash flow on financial performance of manufacturing companies in the non-cylical consumption sector period 2017-2020. The sample collection method used is judgement sampling with 31 manufacturing companies and 124 total observations of manufacturing companies data. This research uses Eviews version 12.0 as a data processing software. This study shows results that cash flow have a positive effect on financial performance, but leverage, firm size, and firm age have no effect on financial performance.
PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS Fajriyanti, Nurul; Ekadjaja, Agustin
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.v6i3.31423

Abstract

The phenomenon of declining profitability of manufacturing companies from 2018-2020 causes investors to need to know the company's activities through the working capital turnover ratio, inventory turnover, accounts receivable turnover. Therefore, this study aims to determine the effect of working capital turnover, inventory turnover, accounts receivable turnover on profitability in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The method applied to process research data is a quantitative-descriptive method with data from the financial statements of the manufacturing sector from 2018-2020. From the results of multiple regression analysis using SPSS 25.0, it is known that working capital turnover has a significant negative effect on profitability. Meanwhile, inventory turnover has no significant negative effect on profitability. Accounts Receivable Turnover has no significant positive effect on profitability.
ANALISIS NILAI PERUSAHAAN DI PENGARUHI TERHADAP PROFITABILITAS, UKURAN PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL Gautama, Jennifer Fernanda; Ekadjaja, Agustin
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.v6i4.32445

Abstract

This research objectives to obtain empirical evidence on the effect of profitability, company size and institutional ownership on company value. The company value is using the dependent variable and the independent variables used are profitability, company size and institutional ownership. The population in this research are consumer cyclicals (main) companies listed on the Indonesia Stock Exchange in 2016-2020 period. The samples collected using the Purposive Sampling method of 40 companies, which research samples of 27 companies with a total data of 135 samples used. The results of the data used secondary data sourced from the financial statements of companies listed on the Indonesian Stock Exchange. The data analysis technique used in this research is multiple linear regression analysis, t test and F test. This study shows that 1) profitability has a positive and significant effect on firm value. 2) firm size has a positive and insignificant effect on firm value. 3) institusional ownership has a positive and in significant effect on firm value.
PELATIHAN PENGGUNAAN TEKNOLOGI KECERDASAN BUATAN DALAM ANALISIS KEUANGAN DAN KEPUASAN PELANGGAN UNTUK STRATEGI PENJUALAN UNGGUL PADA WEDRINK Ekadjaja, Agustin; Kurniawan, Adeline Putri; Goodwin, Bryan
Jurnal Serina Abdimas Vol 1 No 4 (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.v1i4.28426

Abstract

In the current era of advancing digitalization, technology, particularly digital and computational technology, is increasingly being applied in various aspects, including sales. One notable example is the utilization of Artificial Intelligence (AI), which enables the processing of large volumes of data and provides rapid and precise results. Our Community Service Activity (PKM) aims to fulfill the Tri Dharma of Higher Education by delivering benefits to the community through knowledge sharing for businesses within the community. In this undertaking, our PKM activities are directed towards the management of a beverage company named WEDRINK, situated in the Emporium Pluit Mall Complex, CBD Pluit Block B-01. The purpose of this initiative is to impart knowledge to business management regarding how technological advancements can be harnessed for financial analysis and the assessment of customer satisfaction in order to establish a competitive sales strategy. The PKM team also introduces several technologies that can be employed to enhance customer satisfaction in sales activities. The outcomes produced through this endeavor include a module and a report on the execution of the PKM task, which is submitted as a means of accountability to LPPM Untar. ABSTRAKDalam era digitalisasi yang sedang berkembang saat ini, teknologi terutama teknologi digital dan komputasi banyak mulai diaplikasikan dalam berbagai aspek termasuk pada aspek penjualan. Salah satunya adalah penggunaan kecerdasan buatan atau Artificial Intelligence (AI) yang memungkinkan pengolahan data dalam jumlah besar serta memberikan hasil secara cepat dan akurat. Kegiatan Pengabdian Kepada Masyarakat (PKM) kami bertujuan untuk mewujudkan Tri Dharma Perguruan Tinggi dengan memberikan manfaat kepada masyarakat lewat berbagi ilmu untuk usaha yang ada di masyarakat. Dalam kegiatan ini, kegiatan PKM ditujukan untuk manajemen perusahaan minuman ringan dengan nama WEDRINK, yang berlokasi di Komplek Ruko Emporium Pluit Mall, CBD Pluit Blok B-01. Kegiatan ini dilakukan untuk membagikan ilmu kepada manajemen usaha terkait bagaimana perkembangan teknologi dapat dimanfaatkan dalam melakukan analisis keuangan dan analisa kepuasan pelanggan untuk strategi penjualan yang unggul. tim PKM juga memperkenalkan beberapa teknologi yang bisa digunakan dalam meningkatkan kepuasan pelanggan dalam aktivitas berjualan. Luaran yang dihasilkan dari kegiatan ini adalah modul dan laporan pelaksanaan tugas PKM yang diserahkan sebagai pertanggungjawaban kepada LPPM Untar.
PELATIHAN SISTEM BUKU BESAR DAN KERTAS KERJA PERUSAHAAN DAGANG BAGI SISWA/I SMA Ekadjaja, Agustin; Kim Lie, Irene; Widjaja, Karen
Jurnal Serina Abdimas Vol 2 No 1 (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.v2i1.29223

Abstract

Accounting as a business language has a strong role as a provision for someone to be able to become a reliable businessman. Learning accounting in order to form a strong foundation cannot be learned in an instant and must be learned in the long term like learning a language. One of the criteria needed to become a successful entrepreneur is to master the field of accounting including cash flow management, maintaining balance sheets, finding pathways to profitability as well as talking about money and planning for the future of the company. A successful company and business begins with the professionalism of the entrepreneur behind it who masters accounting well who can develop financial models and ensure success in business. General ledger is a journal or group of accounts that records transactions for a particular account in a broad picture and accounting working paper is a technique that can be used to assess the correctness of a financial statement produced. These two basic things are very important things to master in starting learning in accounting. The PKM team in this activity shared knowledge with the aim of equipping basic knowledge in accounting to students of High School. This activity was carried out face-to-face at High School which was attended by students of High School. Activities are packaged in the form of seminars and interactive discussions to introduce and provide training on basic accounting science in the preparation of accounting ledgers and working papers. We submit a report on the results of the implementation of this activity to LPPM Untar as a form of responsibility and output in this activity.