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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.
PELATIHAN SISTEM AKUNTANSI DAN PENYUSUNAN LAPORAN KEUANGAN UNTUK USAHA PEMBUATAN PAKAIAN PADA CMT Ekadjaja, Agustin; Wahid, Norman
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.v2i1.29234

Abstract

In conducting business activities and trading, accounting is a very important and strong provision in the course of business operations. Learning accounting does take a long time to form a strong foundation. However, it is never too late, especially for UMKM actors in the community who start businesses self-taught and carry out business activities independently. The existence of UMKM in the community is a very positive thing in building the Indonesian economy. Although the scale of the business carried out is not yet large, the application of UMKM by the community carried out in large numbers and in varied industries raises good economic potential for economic progress. Therefore, the PKM team sees that Accounting theory training can be one way to take a role in the economic development of UMKM. With adequate accounting provision, UMKM actors can use theories that have been tested and in accordance with standards to manage their business economy and make their business better. The training conducted by the PKM team targeted one of the UMKM engaged in garment and clothing design located in West Jakarta.
STRATEGI FINANSIAL UNGGUL MEMPERSIAPKAN MITRA UNTUK SUKSES DALAM PERENCANAAN DAN PENGENDALIAN KEUANGAN Ekadjaja, Agustin; Pratama, Go Cecilia Claudia; Agrata, Madelyn
Jurnal Serina Abdimas Vol 2 No 3 (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.v2i3.31883

Abstract

Preschool educational institutions face financial challenges such as fluctuations in student enrollment, reliance on parental trust, and changes in educational policies. To address these, effective financial strategies are required, including revenue management, cost control, cash flow management, budgeting, debt management, and regulatory compliance. Community service activities through direct interactins meetings and discussions on technology and accounting help preschools develop responsive financial strategies and maintain service quality. As a result, ongoing training recommendations for management and core teachers enhance their understanding of technology and accounting, strengthen financial stability, and better achieve educational goals ABSTRAK Lembaga pendidikan pra-sekolah menghadapi tantangan finansial seperti fluktuasi penerimaan siswa, ketergantungan pada kepercayaan orang tua, dan perubahan kebijakan pendidikan. Untuk mengatasinya, diperlukan strategi finansial efektif yang mencakup manajemen pendapatan, pengendalian biaya, manajemen arus kas, perencanaan anggaran, manajemen utang, dan kepatuhan regulasi. Kegiatan pengabdian masyarakat melalui pertemuan interaksi langsung dan diskusi tentang teknologi dan akuntansi membantu pra-sekolah mengembangkan strategi finansial yang responsif dan mempertahankan kualitas layanan. Hasilnya, rekomendasi pelatihan berkelanjutan bagi manajemen dan guru inti meningkatkan pemahaman teknologi dan akuntansi, memperkuat stabilitas keuangan, dan mencapai tujuan pendidikan dengan lebih baik.
MEMBANGUN LANDASAN PENGETAHUAN BISNIS: PELATIHAN TENTANG PERSEROAN TERBATAS UNTUK SISWA SMA KRISTEN YUSUF Ekadjaja, Agustin; Darryl
Jurnal Serina Abdimas Vol 2 No 3 (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.v2i3.31999

Abstract

Training on Limited Liability Companies (PT) for Yusuf Christian High School students is an educational initiative that has a very important aim in developing a deep understanding of the structure, establishment, management and legal aspects of a company. In an increasingly complex and dynamic business world, understanding PT concepts is crucial for students who have the potential to enter the world of business or management in the future. Through this training, students will be equipped with deeper knowledge regarding various aspects related to PT. They will be taught about the organizational structure of a PT, including its founding process, the role of various entities such as the General Meeting of Shareholders (GMS), Directors and Board of Commissioners, as well as various legal aspects related to the company's operations. The benefits of this training are very diverse. They will gain an understanding of the limited liability afforded to PT shareholders, which is an important feature in maintaining individual financial stability. They will learn about decision making, task delegation, team motivation, and business development strategies. In this way, students will feel more confident in making decisions, both in the context of business and their personal lives. Not only that, students will also gain increased financial awareness. They will understand how a company's financial management operates, as well as the importance of money management, investments, and other financial considerations in their lives. In this training, students are also taught to think critically and analytically. They will be invited to analyze business situations, evaluate possible solutions, and make decisions based on critical and analytical thinking. This is an invaluable skill in all aspects of life. ABSTRAK Pelatihan mengenai Perseroan Terbatas (PT) bagi siswa SMA Kristen Yusuf merupakan suatu inisiatif pendidikan yang memiliki tujuan yang sangat penting dalam mengembangkan pemahaman yang mendalam tentang struktur, pendirian, pengelolaan, dan aspek hukum dari sebuah perusahaan. Di dalam dunia bisnis yang semakin kompleks dan dinamis, pemahaman akan konsep PT menjadi krusial bagi siswa yang berpotensi terjun ke dalam dunia bisnis atau manajemen di masa depan. Melalui pelatihan ini, siswa akan dibekali dengan pengetahuan yang lebih dalam mengenai berbagai aspek yang berkaitan dengan PT. Mereka akan diajarkan tentang struktur organisasi PT, termasuk proses pendiriannya, peran dari berbagai entitas seperti Rapat Umum Pemegang Saham (RUPS), Direksi, dan Dewan Komisaris, serta berbagai aspek hukum yang terkait dengan operasional perusahaan tersebut. Manfaat dari pelatihan ini sangatlah beragam. Mereka akan memperoleh pemahaman tentang tanggung jawab terbatas yang diberikan kepada pemegang saham PT, yang merupakan fitur penting dalam menjaga stabilitas finansial individu. Mereka akan belajar tentang pengambilan keputusan, delegasi tugas, motivasi tim, dan strategi pengembangan bisnis. Dengan demikian, siswa akan merasa lebih percaya diri dalam mengambil keputusan, baik dalam konteks bisnis maupun kehidupan pribadi mereka. Tidak hanya itu, siswa juga akan mendapatkan peningkatan kesadaran finansial. Mereka akan memahami bagaimana manajemen keuangan sebuah perusahaan beroperasi, serta pentingnya pengelolaan uang, investasi, dan pertimbangan finansial lainnya dalam kehidupan mereka. Dalam pelatihan ini, siswa juga diajarkan untuk berpikir kritis dan analitis. Mereka akan diajak untuk menganalisis situasi bisnis, mengevaluasi solusi yang mungkin, dan membuat keputusan yang didasarkan pada pemikiran kritis dan analitis. Ini merupakan keterampilan yang sangat berharga dalam semua aspek kehidupan.
PERAN AKUNTAN DALAM MENERAPKAN ARTIFICIAL INTELLIGENCE DAN ROBOTIC PROCESS AUTOMATION PADA PERUSAHAAN LOGISTIK CTP LINE Ekadjaja, Agustin; Kurniawan, Adeline Putri; Christy, Florencia Amalia
Jurnal Serina Abdimas Vol 2 No 3 (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.v2i3.32069

Abstract

The transportation and shipping industry is currently facing complex challenges such as economic fluctuations, intense competition, and increasing operational costs. This community service activity (PKM) aims to improve the understanding of management and employees of the Accounting Division of PT Caraka Tirta Perkasa Shipping (CTPLine) regarding artificial intelligence (AI) and Robotic Process Automation (RPA) technology and its application in company operations. The methods used include initial investigation, material discussion, face-to-face implementation planning, and final evaluation. The results of the activity showed that the trainees gained increased knowledge and understanding of the role of digital technology in the accounting profession, especially in terms of operational efficiency and strategic decision making. In conclusion, the adoption of AI and RPA can provide significant benefits in improving the efficiency and effectiveness of company operations, as well as reducing operational costs through the automation of routine tasks. This training is expected to better prepare management and employees to face future industry challenges. ABSTRAK Industri transportasi dan pengiriman saat ini menghadapi tantangan kompleks seperti fluktuasi ekonomi, persaingan ketat, dan biaya operasional yang meningkat. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman manajemen dan karyawan Divisi Akuntansi PT. Pelayaran Caraka Tirta Perkasa (CTP Line) mengenai teknologi kecerdasan buatan (AI) dan Robotic Process Automation (RPA) serta penerapannya dalam operasional perusahaan. Metode yang digunakan meliputi investigasi awal, diskusi materi, perencanaan pelaksanaan tatap muka, dan evaluasi akhir. Hasil kegiatan menunjukkan bahwa peserta pelatihan memperoleh peningkatan pengetahuan dan pemahaman tentang peran teknologi digital dalam profesi akuntan, terutama dalam hal efisiensi operasional dan pengambilan keputusan strategis. Kesimpulannya, adopsi AI dan RPA dapat memberikan manfaat signifikan dalam meningkatkan efisiensi dan efektivitas operasi perusahaan, serta mengurangi biaya operasional melalui otomatisasi tugas rutin. Pelatihan ini diharapkan mampu mempersiapkan manajemen dan karyawan untuk menghadapi tantangan industri masa depan dengan lebih baik.
PENGENALAN MATERI DASAR AKUNTANSI UNTUK PEMBELAJARAN DI SMA TARSISIUS 1 Ekadjaja, Agustin; Erica Goh; Heni
Jurnal Serina Abdimas Vol 2 No 4 (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.v2i4.33641

Abstract

This PKM training aims to analyze accounting adjustments in trading and service companies using a practical approach specifically designed for students at SMA Tarsisius 1. Accounting adjustments are a crucial process in the accounting cycle that aims to ensure that financial statements reflect the actual financial condition at the end of the accounting period. The PKM training methods include literature reviews, interviews with accounting practitioners, and direct observation of several trading and service companies in Jakarta. The literature review was conducted to understand the theory and basic concepts of accounting adjustments, while interviews and observations aimed to gain practical insights into how these adjustments are applied in real-world situations. The results of the PKM training show that a good understanding of accounting adjustments is essential for maintaining the accuracy of financial statements and supporting proper management decision-making. Furthermore, the PKM training found that a practical approach tailored to the high school curriculum can improve students' understanding of basic accounting concepts. This approach involves the use of case studies, simulations, and practical exercises relevant to real-life situations faced by trading and service companies. This PKM training is expected to serve as a reference for teachers and students in applying accounting theory in real-world contexts and to help students develop the analytical and practical skills needed in the workforce. Thus, this PKM training not only contributes to improving the quality of accounting education at SMA Tarsisius 1 but also prepares students to face future challenges. penyesuaian akuntansi dalam perusahaan dagang dan jasa dengan menggunakan pendekatan praktis yang dirancang khusus untuk siswa SMA Tarsisius 1. Penyesuaian akuntansi merupakan proses penting dalam siklus akuntansi yang bertujuan untuk memastikan bahwa laporan keuangan mencerminkan kondisi keuangan yang sebenarnya pada akhir periode akuntansi. Metode pelatihan PKM yang digunakan meliputi studi literatur, wawancara dengan praktisi akuntansi, serta observasi langsung pada beberapa perusahaan dagang dan jasa di Jakarta. Studi literatur dilakukan untuk memahami teori dan konsep dasar penyesuaian akuntansi, sementara wawancara dan observasi bertujuan untuk mendapatkan gambaran praktis tentang bagaimana penyesuaian ini diterapkan dalam dunia nyata. Hasil pelatihan PKM menunjukkan bahwa pemahaman yang baik tentang penyesuaian akuntansi sangat penting untuk menjaga akurasi laporan keuangan dan mendukung pengambilan keputusan yang tepat oleh manajemen. Selain itu, pelatihan PKM ini menemukan bahwa pendekatan praktis yang disesuaikan dengan kurikulum SMA dapat meningkatkan pemahaman siswa terhadap konsep-konsep akuntansi dasar. Pendekatan ini melibatkan penggunaan studi kasus, simulasi, dan latihan praktis yang relevan dengan situasi nyata yang dihadapi oleh perusahaan dagang dan jasa. Pelatihan PKM ini diharapkan dapat menjadi referensi bagi guru dan siswa dalam mengaplikasikan teori akuntansi dalam konteks nyata, serta membantu siswa mengembangkan keterampilan analitis dan praktis yang diperlukan dalam dunia kerja. Dengan demikian, pelatihan PKM ini tidak hanya berkontribusi pada peningkatan kualitas pendidikan akuntansi di SMA Tarsisius 1, tetapi juga mempersiapkan siswa untuk menghadapi tantangan di masa depan.