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All Journal Akuntansi Krida Wacana Jurnal Paradigma Akuntansi Jurnal Akuntansi Jurnal Serina Abdimas
Elsa Imelda
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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Aplikasi Decision Support System dalam Proses Pengambilan Keputusan Elsa Imelda
Jurnal Akuntansi vol. 6 no. 1 Januari 2006
Publisher : Jurnal Akuntansi

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Abstract

ARUS KAS UNTUK MENDETEKSI MANIPULASI AKTIVITAS RIIL DAN DAMPAKNYA TERHADAP KINERJA PASAR Melina Djauhari; Elsa Imelda
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21394

Abstract

This study aims to determine whether real activity manipulation can be detected through operating cash flow and how the effect of real activity manipulation on market performance in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected using purposive sampling method and the valid data was 152 data. Data processing techniques using panel data regression analysis assisted by the EViews program (Econometrical Views) version 10. The results of this study indicate that real activity manipulation can be detected through operating cash flow and real activity manipulation has a significant positive effect on market performance. The implication of this study are investors can conduct a more in-depth evaluation of the market performance of a company before making an investment decision and this research can be a reference or consideration for company managers who wish to carry out earning management, especially through real activitiy manipulation.
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN FAMILY MANAGEMENT SEBAGAI VARIABEL MODERASI Bernadet Liesiana Laurenty; Elsa Imelda
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22281

Abstract

This research aims at how the effect of tax avoidance on firm value, and the moderating effect of family management toward the relationship of tax avoidance and firm value listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 380 data. Data processing techniques using multiple regression analysis what helped by Eviews version 10. The results of this study indicate that tax avoidance have a positive and significant effect on firm value, but family management has no moderating effect on the relationship of tax avoidance and firm value. The implication of this study is the need to increase the performance of the company’s management carrying out the tax avoidance activities in order to maximize company’s profits wich will provide a good signal for investors, thereby increasing firm value.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE Sophia Novela; Elsa Imelda
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23576

Abstract

This research aims at how the role of board size, board composition, and shares concentration towards intellectual capital disclosure on manufactured industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 111 companies. Data processing techniques using multiple regression analysis what helped by E-Views program (Econometrical Views) 12 Student Version (SV) Lite. The results of this study indicate that board composition and shares concentration have a significant influence on intellectual capital disclosure. The implication of this study is the need to increase the role of board composition and shares concentration that will increase the intellectual capital disclosure in the annual reports which will bring a good signal for investors.
Aplikasi Decision Support System dalam Proses Pengambilan Keputusan Elsa Imelda
Jurnal Akuntansi vol. 6 no. 1 Januari 2006
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v6i1.652

Abstract

PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PERUSAHAAN DAGANG KEPADA SISWA/I SMA SANTO KRISTOFORUS 1 JAKARTA BARAT Virginia Patricia; Elsa Imelda
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.v2i1.29237

Abstract

With the rapid economic growth in Indonesia, the business world will also develop. The role of accountants in the present and future will be very important, therefore it is necessary to instill accounting knowledge from an early age, especially regarding procedures for preparing financial reports in trading companies. Upon an agreement with a school partner, the PKM team will provide accounting training regarding the procedures for preparing financial reports in trading companies at Santo Kristoforus 1 High School. This training was carried out offline 2 times. The first meeting took place on Friday, 13 October 2023 and the second meeting took place on Wednesday, 18 October 2023. The training participants involved students from Santo Kristoforus 1 High School grades 10 to 12. Training activities were delivered through theoretical discussions, discussion of practice questions, games session, and questionnaire session, with the aim of making students understand the material well. From the training activities that have been carried out, it can be concluded that the students of Santo Kristoforus 1 High School have understood the material regarding the preparation of financial reports in trading companies. This can be seen from the students' activeness in asking questions about the material during discussions, enthusiasm when working on practice questions, high spirits when playing in games session, and high average assessment results in the questionnaire session. Through this training, the PKM team hopes that Santo Kristoforus 1 High School students' interest in accounting lessons will increase, and can even inspire them to continue their education to college in the accounting study program.
UPAYA PENGEMBANGAN PENGETAHUAN AKUNTANSI MELALUI PELATIHAN AYAT JURNAL PENYESUAIAN KEPADA SISWA SMA KRISTOFORUS 1 Ratna Sari, Vinnetta; Elsa Imelda
Jurnal Serina Abdimas Vol 2 No 2 (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.v2i2.29254

Abstract

Community Service Activities at SMA Santo Kristoforus 1 aim to increase high school students’ understanding of adjusting journal entries for trading companies. This activity prioritizes maintaining a pleasant classroom atmophere, ensuring that students do not feel overwhelmed by the high expectations of comprehending the material. This training is needed because there are so many students at Santo Kristoforus 1 High School who have limited knowledge regarding accounting, especially the material on adjusting journal entries for trading companies due to lack of time and lack of resources at Santo Kristoforus 1 High School. Held on 6 6 October and 11 October 2023 offline (face to face), the activity involved students in grades 10, 11 and 12. The material was presented through theoretical explanations, practice questions and the game "Dare To Look At Your Gaze". The results of the questionnaire showed that students responded positively to the clarity of the material, the usefulness of the training, the attractiveness of the material carrier, and the effectiveness of the game. The implementation of this activity succeeded in increasing students' interest in accounting.
Co-Authors Bernadet Liesiana Laurenty Melina Djauhari Michelle Kristian Michelle Kristian Ratna Sari, Vinnetta Sophia Novela Virginia Patricia