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MENGHADAPI TANTANGAN AKUNTANSI MODERN DENGAN SOLUSI ARTIFICIAL INTELLIGENCE Ekadjaja, Agustin; Devinia Renata; Mudita Hung Dharma Putri
Jurnal Serina Abdimas Vol 3 No 2 (2025): 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.v3i2.34791

This Community Service Program (PKM) is one of the manifestations of the Tri Dharma of Higher Education, aimed at benefiting society. This PKM activity is specifically designed for students of SMA. The implementation method for this community service program involves face-to-face training sessions. The program begins with an initial meeting to identify the school's needs in this collaboration. The chosen topic for this activity is providing insights into Facing Modern Accounting Challenges with Artificial Intelligence Solutions for students and teachers of SMA . Students will be introduced to the definition and functions of AI in accounting, which automates routine tasks such as data entry and reporting. This allows accountants to focus on data analysis and strategic decision-making. AI also enhances operational efficiency and reduces costs by processing data in real time and detecting errors. While AI does not replace the role of accountants, it expands their role as strategic advisors. Challenges such as budget constraints and technological skill gaps need to be addressed. With this understanding, students will be better prepared to face modern accounting challenges and leverage AI solutions. The outcomes of this community service program include published articles and Intellectual Property Rights. As the final stage, we will prepare a report on the implementation of this Community Service Program (PKM) and submit it as our accountability to the DPPM Untar. ABSTRAK Kegiatan Pengabdian Kepada Masyarakat (PKM) merupakan salah satu perwujudan Tri Dharma Perguruan Tinggi, yaitu memberikan manfaat kepada erusahaan khususnya siswa – siswi SMA. Metode pelaksanaan kegiatan pengabdian erusahaan ini dilakukan dengan memberikan pelatihan secara tatap muka yang diawali dengan pertemuan untuk menggali kebutuhan pihak Sekolah dalam kerja sama ini. Topik yang dipilih untuk kegiatan ini adalah memberikan wawasan tentang cara Menghadapi Tantangan Akuntansi Modern Dengan Solusi Artificial Intelligence kepada siswa-siswi dan para guru SMA. Siswa akan dikenalkan dengan pengertian dan fungsi AI dalam akuntansi, yang mengotomatisasi tugas-tugas rutin seperti entri data dan pelaporan. Hal ini memungkinkan akuntan untuk erus pada analisis data dan pengambilan erusahaa strategis. AI juga meningkatkan efisiensi operasional dan mengurangi biaya dengan memproses data secara real-time dan mendeteksi kesalahan. Meskipun AI tidak menggantikan peran akuntan, AI memperluas peran mereka sebagai penasihat strategis. Tantangan seperti keterbatasan anggaran dan kesenjangan keterampilan teknologi perlu diatasi. Dengan pemahaman ini, siswa akan lebih siap menghadapi tantangan akuntansi modern dan memanfaatkan erusa AI melalui kegiatan Pengabdian Kepada Masyarakat ini diharapkan siswa – siswi SMA bisa memahami penggunaan AI dalam dunia akuntansi khususnya di zaman modern ini. Tidak hanya memahami dan menggunakan keterampilan tersebut, tetapi erusahaan atau organisasi pun bisa mengurangi biaya yang mampu meningkatkan efisiensi.

PELATIHAN PENGHITUNGAN PERSEDIAAN UNTUK MENGELOLA PERSEDIAAN YANG EFEKTIF DAN MENINGKATKAN KETERAMPILAN Ekadjaja, Agustin; Devinia Renata; Tirza Meydwi
Jurnal Serina Abdimas Vol 3 No 3 (2025): 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.v3i3.35312

Inventory counting training is one of the important aspects of management education for high school students. The background of this training is the need to equip students with practical skills that are relevant to the world of work and daily life. Effective inventory management is not only important for companies in optimizing costs and ensuring the availability of goods, but also for individuals in managing resources efficiently. This training aims to teach students about the basic concepts of inventory, including the types of inventory, the purpose, and function of inventory. By understanding these theories, students are expected to be able to analyze inventory data, make informed decisions, and solve problems that may arise in inventory management. The training methods used include theoretical learning, case studies, simulations, and practice questions. Theoretical learning provides a solid knowledge base, while case studies and simulations provide practical experience in managing inventory. After participating in the training, it is hoped that students can apply the knowledge that has been learned in real situations. Another goal of this training is to improve students' management skills, prepare them for careers in business and management, as well as develop entrepreneurial skills. In addition, this training also aims to increase students' awareness of the importance of efficiency and sustainability in inventory management. By attending this training, students are expected to develop important analytical and managerial skills, as well as have a better understanding of how to manage inventory effectively. This will give them a competitive advantage in the world of work and help them become more organized and efficient individuals in their daily lives. ABSTRAK Pelatihan penghitungan persediaan merupakan salah satu aspek penting dalam pendidikan manajemen bagi siswa SMA. Latar belakang dari pelatihan ini adalah kebutuhan untuk membekali siswa dengan keterampilan praktis yang relevan dengan dunia kerja dan kehidupan sehari-hari. Manajemen persediaan yang efektif tidak hanya penting bagi perusahaan dalam mengoptimalkan biaya dan memastikan ketersediaan barang, tetapi juga bagi individu dalam mengelola sumber daya secara efisien. Pelatihan ini bertujuan untuk mengajarkan siswa tentang konsep dasar persediaan, termasuk jenis-jenis persediaan, tujuan, dan fungsi persediaan. Dengan memahami teori-teori ini, siswa diharapkan mampu menganalisis data persediaan, membuat keputusan yang tepat, dan memecahkan masalah yang mungkin timbul dalam pengelolaan persediaan. Metode pelatihan yang digunakan meliputi pembelajaran teoritis, studi kasus, simulasi, dan latihan soal. Pembelajaran teoritis memberikan dasar pengetahuan yang kuat, sementara studi kasus dan simulasi memberikan pengalaman praktis dalam mengelola persediaan. Setelah mengikuti pelatihan diharapkan siswa dapat menerapkan pengetahuan yang telah dipelajari dalam situasi nyata. Tujuan lain dari pelatihan ini adalah untuk meningkatkan keterampilan manajemen siswa, mempersiapkan mereka untuk karir di bidang bisnis dan manajemen, serta mengembangkan keterampilan kewirausahaan. Selain itu, pelatihan ini juga bertujuan untuk meningkatkan kesadaran siswa tentang pentingnya efisiensi dan keberlanjutan dalam pengelolaan persediaan. Dengan mengikuti pelatihan ini, siswa diharapkan dapat mengembangkan keterampilan analitis dan manajerial yang penting, serta memiliki pemahaman yang lebih baik tentang bagaimana mengelola persediaan secara efektif. Hal ini akan memberikan mereka keunggulan kompetitif dalam dunia kerja dan membantu mereka menjadi individu yang lebih terorganisir dan efisien dalam kehidupan sehari-hari.

THE EFFECT OF CAPITAL STRUCTURE, LIQUIDITY, AND INSTITUTIONAL OWNERHSIP ON FINANCIAL PERFORMANCE Stavy, Anggita; Ekadjaja, Agustin
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 10 (2025): NUSANTARA : JURNAL ILMU PENGETAHUAN SOSIAL
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i10.2025.4317-4327

Penelitian ini bertujuan untuk mendapatkan bukti secara empiris dalam menganalisis pengaruh dari struktur modal, likuiditas, dan kepemilikan institusional terhadap kinerja keuangan pada perusahaan sektor Consumer Non-Cyclicals yang terdaftar di Bursa Efek Indonesia pada periode 2022-2024. Desain penelitian yang digunakan adalah penelitian kuantitatif data sekunder yang bersumber dari laporan keuangan tahunan dengan 3 tahun pengamatan dan menggunakan metode pengambilan sampel pusposive sampling, yaitu mendapat hasil 107 perusahaan atau 321 sampel data. Penelitian ini menggunakan alat ukur, yaitu Return on Assets Ratio (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), dan Institutional Ownership Ratio (INST). Pengolahan sampel data laporan keuangan menggunakan aplikasi software Statistical Product and Service Solution (SPSS) version 25.0. Hasil penelitian ini menunjukkan bahwa struktur modal memiliki pengaruh negatif terhadap kinerja keuangan, likuiditas memiliki pengaruh positif terhadap kinerja keuangan, serta kepemilikan institusional tidak memiliki kemampuan untuk mempengaruhi kinerja keuangan perusahaan.

PENGARUH WORKING CAPITAL MANAGEMENT & POLICIES DAN FINANCIAL LEVERAGE TERHADAP PROFITABILITAS Djingga, Sheren Virelia; Ekadjaja, Agustin
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.v7i4.34954

The purpose of this study is to aims about the effects of working capital management and policies and financial leverage on profitability non-cylical consumer goods manufacturing companies listed on the Indonesia Stock Exchange in the period of 2019-2021. This research used 43 samples and 129 data from manufacturing companies selected by purposive sampling method with multiple regression analysis as its processing techniques. Data were input and calculated by Microsoft Excel program and processed by Eviews 12 program. The results of this study show that working capital management and policies has a significant negative effect on profitability and financial leverage has no effect on profitability.The implication of this research is the need to increase the attention for factors that improve performance, effectiveness, and efficiency related to policies, operating activities, and decisions in the future which can be a positive impact for company’s performance.

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN SEKTOR KONSUMEN PRIMER Fernandez, Felix; Ekadjaja, Agustin
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.v7i4.35017

The purpose of this study is to examine the effects of profitability, leverage, and firm size on firm value. The sampling approach in this study used non-probabilistic sampling with purposive sampling methods as the sampling method. The study used 174 samples from 58 primary consumers companies listed on the Indonesian Stock Exchange from 2019 to 2021. Data for this study are taken from financial reports and processed in Microsoft Excel and SPSS programs using multiple regression analysis. The results of this study show that profitability, leverage and firm size also affect firm value. In some cases, profitability, leverage and company size can have a significant positive impact on company value.

Peran Jurnal Penyesuaian Dalam Pencatatan Keuangan Perusahaan Dagang Ekadjaja, Agustin; Jusuf, Natasha; Aveline, Michelle; Wijaya, David
Lebah Vol. 19 No. 2 (2025): November: Pengabdian
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/lebah.v19i2.457

Pencatatan keuangan yang akurat merupakan fondasi utama dalam pengelolaan perusahaan dagang, karena berperan langsung dalam penyajian informasi keuangan yang dapat dipercaya. Salah satu elemen penting dalam proses tersebut adalah ayat jurnal penyesuaian, yaitu entri akuntansi yang dibuat pada akhir periode untuk memastikan bahwa seluruh pendapatan dan beban telah dicatat sesuai dengan prinsip akrual. Tanpa jurnal penyesuaian, laporan keuangan berisiko menampilkan data yang tidak mencerminkan kondisi ekonomi sebenarnya, sehingga dapat menyesatkan pengambilan keputusan bisnis.Tulisan ini disusun sebagai bahan edukatif yang ditujukan kepada siswa-siswi Sekolah Menengah Atas (SMA) yang sedang mempelajari dasar-dasar akuntansi, khususnya dalam konteks perusahaan dagang. Tujuan utamanya adalah memperkenalkan konsep dan fungsi jurnal penyesuaian secara sistematis, aplikatif, dan mudah dipahami, agar Pemahaman penyusunan jurnal penyesuaian dapat meningkatkan ketepatan penyajian laporan keuangan sesuai dengan standar akuntansi. Materi disampaikan melalui pendekatan studi literatur dan analisis kasus sederhana yang mencakup transaksi seperti penyusutan aset tetap, pengakuan piutang tak tertagih, serta pencatatan pendapatan dan beban yang masih harus dibayar atau diterima. Hasil kajian menunjukkan bahwa pemahaman yang baik terhadap jurnal penyesuaian dapat mencegah kesalahan pencatatan, memperkuat akurasi laporan keuangan, serta meningkatkan kepatuhan terhadap Standar Akuntansi Keuangan (SAK). Dengan penguasaan konsep ini, siswa SMA diharapkan memiliki bekal awal yang kuat untuk melanjutkan studi akuntansi di jenjang pendidikan tinggi, sekaligus mampu menerapkannya dalam praktik bisnis sederhana secara mandiri dan bertanggung jawab.

The Effect of Risk Management, Intellectual Capital Disclosure, and Leverage on Firm Value Devian, Claudia; Ekadjaja, Agustin
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4746

Purpose: This study aims to examine the effect of enterprise risk management disclosure, intellectual capital disclosure, and leverage on firm value in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Methodology/Approach: The research applies a quantitative descriptive method using secondary data from annual and sustainability reports of food and beverage companies listed on the Indonesia Stock Exchange from 2019–2023. Samples were selected through purposive sampling, and data were analyzed using Microsoft Excel and SPSS 25. Results/Findings: The regression model passed the classical assumption tests: normality (sig. 0.077 > 0.05), no multicollinearity (tolerance > 0.10), and no heteroscedasticity (sig. > 0.05). Although initial results indicated positive autocorrelation (DW = 0.925), the Cochrane-Orcutt method resolved this issue. The Adjusted R² value is 0.160, indicating that 16% of firm value variation is explained by the three independent variables. The F-test confirms the model’s overall significance (p = 0.000). Individually, risk management disclosure (X1) shows a significant positive effect on firm value (p = 0.000), while intellectual capital disclosure (X2) and leverage (X3) have negative but insignificant effects (p = 0.225 and 0.070). Conclusions: Risk management disclosure significantly enhances firm value, whereas intellectual capital disclosure and leverage do not show a meaningful impact. Thus, disclosure of risk management plays a vital role in determining firm value in IDX-listed food and beverage companies. Limitations: The scope is limited to food and beverage sub-sector firms listed on the IDX during 2019–2023. Contribution: This study contributes to financial management and corporate governance research by highlighting the importance of risk management disclosure. It offers practical insights for companies, regulators, and investors in improving firm value through transparent risk reporting.

The Effect of Risk Management, Intellectual Capital Disclosure, and Leverage on Firm Value Devian, Claudia; Ekadjaja, Agustin
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4746

Purpose: This study aims to examine the effect of enterprise risk management disclosure, intellectual capital disclosure, and leverage on firm value in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Methodology/Approach: The research applies a quantitative descriptive method using secondary data from annual and sustainability reports of food and beverage companies listed on the Indonesia Stock Exchange from 2019–2023. Samples were selected through purposive sampling, and data were analyzed using Microsoft Excel and SPSS 25. Results/Findings: The regression model passed the classical assumption tests: normality (sig. 0.077 > 0.05), no multicollinearity (tolerance > 0.10), and no heteroscedasticity (sig. > 0.05). Although initial results indicated positive autocorrelation (DW = 0.925), the Cochrane-Orcutt method resolved this issue. The Adjusted R² value is 0.160, indicating that 16% of firm value variation is explained by the three independent variables. The F-test confirms the model’s overall significance (p = 0.000). Individually, risk management disclosure (X1) shows a significant positive effect on firm value (p = 0.000), while intellectual capital disclosure (X2) and leverage (X3) have negative but insignificant effects (p = 0.225 and 0.070). Conclusions: Risk management disclosure significantly enhances firm value, whereas intellectual capital disclosure and leverage do not show a meaningful impact. Thus, disclosure of risk management plays a vital role in determining firm value in IDX-listed food and beverage companies. Limitations: The scope is limited to food and beverage sub-sector firms listed on the IDX during 2019–2023. Contribution: This study contributes to financial management and corporate governance research by highlighting the importance of risk management disclosure. It offers practical insights for companies, regulators, and investors in improving firm value through transparent risk reporting.

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