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All Journal MODUS-Jurnal Ekonomi dan Bisnis E-Dimas: Jurnal Pengabdian kepada Masyarakat International Journal of Artificial Intelligence Research AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal ASET (Akuntansi Riset) JMM (Jurnal Masyarakat Mandiri) Competitive Jurnal Akuntansi dan Keuangan Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Akuntansi Jurnal Ilmiah Manajemen Ubhara Patria : Jurnal Pengabdian Kepada Masyarakat ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) JAKPI Jurnal Pengabdian Pada Masyarakat Jurnal Manajemen Maranatha Jurnal Akuntansi
Lauw Tjun Tjun
Universitas Kristen Maranatha
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Accounting Digitalization Innovation for MSME Success: Financial Statement Preparation Training Hidayat, Vinny Stephanie; Agustina, Lidya; Tjun, Lauw Tjun; Lingga, Ita Salsalina; Carolina, Yenni; SeTin, SeTin; Marpaung, Elyzabet Indrawati; Susilawati, Christine Dwi Karya
Jurnal Pengabdian Pada Masyarakat Vol 9 No 4 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i4.960

Abstract

The reason for this community activity is that some MSMEs have yet to report their firm using proper financial statements. On May 20, 2024, at the Cireundeu Traditional Village, a community service event that includes training on creating financial statements for MSMEs takes place. The goal of this training is to improve participants comprehension of the Basic Equation of Accounting and Financial Statements as well as the Digitization of Financial Statements, an innovation that MSMEs will need to embrace in order to grow their businesses and thrive in the increasingly competitive business environment of the digital age. The method used in this community service includes discussion and counseling strategies in addition to case studies (exercises in preparing direct financial statements). Excel templates for digital financial statements as well as comprehensive and methodical information on the fundamental accounting and financial statement equations were provided to the participants. Following the speaker's presentation and Q&A period, the participants had the opportunity to practice creating financial statements in real time with the help of facilitators. After completing this training, participants should be able to create digital financial reports for MSMEs based on their own business needs. After carrying out this community service, it can be concluded that participants have gained an adequate understanding of the basic equations of accounting and the preparation of financial statements, and will use the knowledge from this training for the preparation of MSME financial reports that they carry out.
Analisis Perbedaan Pengaruh Personality Traits terhadap Portfolio Choice of Risk dan Ambiguity Aversion Ida .; Lauw Tjun Tjun
Jurnal Manajemen Maranatha Vol 12 No 1 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jmm.v12i1.175

Abstract

The aim of this study is to test there are different impact personality traits to portfolio choice of risk and ambiguity aversion with Gender. Using convenience sampling method, there are 190 respondents that have activity or work at Maranatha Christian University. Using Multiple Linier Regression, the result show there are no impact personality traits to portfolio choice of risk and ambiguity aversion and Using Chow test, the result shows there are no different impact personality traits to portfolio choice of risk and ambiguity aversion with Gender because respondents have high education.
Pengaruh Kompetensi dan Independensi Auditor Terhadap Kualitas Audit Lauw Tjun Tjun; Elyzabet Indrawati Marpaung; Santy Setiawan
Jurnal Akuntansi Vol. 4 No. 1 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i1.353

Abstract

The auditor need both competency and independency to improve the relevance of financial statement. The objective of this research is to know the influence of competency andindependency on the audit quality. The subject of this research are public accountant office at Jakarta Pusat. The result show that the competency has influence on the audit quality and the independency has no influence on the audit quality partially. But the competency and independency have influence on the audit quality simultaneously.
Pengaruh Non Farm Payroll, Suku Bunga Bank Sentral Amerika Serikat (The Fed), dan Indeks Nikkei 225 Terhadap Indeks dari Saham-saham Perusahaan Berbasis Syariah di Jakarta Islamic Index Edhy Priyatna Anugrah Surbakti; Lauw Tjun Tjun
Jurnal Akuntansi Vol. 3 No. 1 (2011)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v3i1.359

Abstract

As a result of globalization, the current capital markets respond to information both domestically and globally as a consideration to make investment decisions. There are several indicators of international economic fundamentals are commonly used as consideration in making investment decisions. The purpose of this research is to determine whether the level of non-farm payroll, the interest rate the U.S. central bank (the Fed), and the NIKKEI 225 index is partially and simultaneously have a significant impact on the index of shares sharia-based company (incorporated in Jakarta Islamic Index). The data used is the data non-farm payroll rate, the interest rate the U.S. central bank, and the NIKKEI 225 index. Data were analyzed using multiple linear regression method. Research results, the authors conclude that non-farm payroll rate, the interest rate the U.S. central bank, and the NIKKEI 225 index is partially and simultaneously significantly affect the Jakarta Islamic Index.Keywords: Non-farm payroll, The fed funds rate, and the NIKKEI 225 index, Jakarta Islamic Index (JII).
Pengaruh Earnings Per Share (EPS), Loan To Deposit Ratio (LDR), dan Arus Kas Operasi terhadap Harga Saham Emiten Sektor Perbankan di Bursa Efek Indonesia Alvin Setiawan; Lauw Tjun Tjun
Jurnal Akuntansi Vol. 2 No. 2 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i2.366

Abstract

When investors do the investing, they have to receive some sufficient information to make investing decision, therefore investors look for the financial statements issued by the emiten and do the fundamental and technical analytic. The writer focused on banking company that listed in BEI (Bursa Efek Indonesia) at periode 2007-2009. The writer took variable Earnings Per Share as profit indicator, variable Loan to Deposit Ratio as liquidity indicator and Cash Flow from Operating Activity as company’s performance indicator. The objective in this study is to determine the influence of Earnings Per Share , Loan to Deposit Ratio and Cash Flow from Operating Activity on Stock Price both it partially or simultaneusly. This study used hypotesis test and the data processed by Statistical Package for the Social Sciences (SPSS) program with regression test. The result of this study partially shows that Earnings Per Share and Loan to Deposit Ratio have significant influence to Stock Price, meanwhile Cash Flow from Operating Activity has no significant effect to Stock Price. Simultaneusly, Earnings Per Share , Loan to Deposit Ratio and Cash Flow from Operating Activity have significant influence to Stock Price. Keywords : Earnings Per Share , Loan to Deposit Ratio, Cash Flow from Operating Activity and Stock Price
Pengaruh Kecerdasan Emosional Terhadap Pemahaman Akuntansi Dilihat dari Perspektif Gender Lauw Tjun Tjun; Santy Setiawan; Sinta Setiana
Jurnal Akuntansi Vol. 1 No. 2 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i2.374

Abstract

Intelectual quotient is not a dominant factor in one’s success. Neither in business social life, there use many clever scholars and during their study in university, they’re always be top students, but when they go to work they become their classmates subordinates which havea barely enough academic achievement. A success of life is more determined by Emotional Quotient, which have many aspects link to personality. This research takes on accountancy student population. In the final phase which take 120 unit subject. The method taking of this sample is nonprobability sampling. The data analysis in this research uses a simple linier regression statistic test tools. Base on this test, the account understanding of woman is greater than account understanding of man. Keywords: Emotional Quotient, account understanding
Pengaruh Economic Value Added Terhadap Tingkat Pengembalian Saham pada Perusahaan yang Tergabung dalam LQ-45 Harris Hansa Wijaya; Lauw Tjun Tjun
Jurnal Akuntansi Vol. 1 No. 2 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i2.378

Abstract

Economic Value Added (EVA) is a financial performance measurement that is assumed deal with investors’ expectation. It is because EVA not only observes from rate of return but also from company’s risk level. The purpose of this research is to know the influence of EVA to stock’s rate of return. The sample of this research is 35 companies that listed in LQ45. Data are analyzed used regression analysis. The result indicates that EVA have influence to stock’s rate of return. Keywords: Financial performance, Economic Value Added, stock’s rate of return.
Pengaruh Leverage Operasi, Leverage Keuangan, dan Karakteristik Perusahaan terhadap Risiko Sistematik Saham: Studi Empirik pada Emiten Sektor Pertambangan di Bursa Efek Indonesia Bram Hadianto; Lauw Tjun Tjun
Jurnal Akuntansi Vol. 1 No. 1 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i1.379

Abstract

Systematic risk or beta is a risk that considered by investor as relevant risk in investing stock. Therefore, factors that influence beta remark important. The aim of this research is to know the impact of operating leverage, financial leverage, and firm’s characteristic on the systematic risk of mining sector stocks. Firm characteristic is proxied by qualitative dummy variable with two categories. First category consists of LQ45 index constituent mining companies and the second is excluding group of LQ45 index constituent mining companies. This research employs ANCOVA model with pooled data. The result states that operating leverage and the financial leverage have no impact on systematic risk. Firm characteristic is positively impact on systematic risk. In other words, the systematic risk of LQ45 index constituent mining companies group is higher than the excluding group of LQ45 index constituent mining companies. Keywords: Systematic risk, Firm characteristic.
Penerapan Metode Pembelajaran Kooperatif Berbasis Kasus Terhadap Efektivitas Pembelajaran Mahasiswa Akuntansi Universitas Kristen Maranatha Aurora Angela; Lauw Tjun Tjun; Sunardi Indrawan; Ray Krismawan
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.470

Abstract

Abstract The quality of learning is not only limited to the effectiveness of knowledge transfer, but also on the development of basic attitudes, such as critical scientific academic attitudes and continual willingness to seek the truth. In this case, educators are required not only to transfer of knowledge, but more than that also acts as an enlightenment agent. Therefore, this study aims to obtain empirical evidence of the influence of application of case-based cooperative learning methods to the learning effectiveness of the accounting students on Maranatha Christian University.The technique used to test the hypothesis is Simple Linear Regression Analysis, which used to know the influence of the application of case-based cooperative learning method to the effectiveness of student learning. Respondents in this study are accounting students of Maranatha Christian University.The result of this study shows that case-based cooperative learning method positively affects the learning effectiveness of the accounting students on Maranatha Christian University. Keywords: Case-Based Cooperative Learning Method, Learning Effectiveness.
Pengaruh Suku Bunga Acuan dan Nilai Kurs Tengah Valuta Asing Terhadap Return Saham Ivan Pratama; Lauw Tjun Tjun
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.486

Abstract

AbstractInflation is one of the phenomena that indicate a monetary policy is not effective or monetary crisis is going on. It can stimulate weak of the exchange rate, declining purchasing power, as well as fluctuations in interest rate (BI Rate) which make the performance of the company may face a problem that will have an impact on the development of capital markets. Companies with good performance can attract more investors. The purpose of this research is to determine the effect of interest rate (BI Rate) and foreign exchange currency (USR-IDR) Bank of Indonesia to stock returns. The sample selection using purposive sampling technique. The samples are banking companies list on Indonesia Stock Exchange in 2012-2015 with some criteria. This research uses secondary data from Bank of Indonesia data reports in 2012-2015 and banking companies stock price reportin 2012-2015. The analysis model is multiple linear regression with help from SPSS and the significance level is 0.05. Results of this research is that interest rate (BI Rate) and foreign exchange currency (USR-IDR) Bank of Indonesia simultaneous effect on stock returns with effect level of 8.6% and a significance value of 0.029. But partially, they have no effect on stock returns.Keywords:   Interest Rate (BI Rate), Foreign Exchange Currency (USD-IDR), and Stock Return. 
Co-Authors -, Hanny Abbas, Dirvi Surya Alamsyah, Andea Alamsyah, Andrea Alvin Setiawan Ana Mariana, Ana Anny Nurbasari Aurora Angela Batistuta, Feren Farah Focket Bram Hadianto Caritas Igansia Yeni Thoma Cen Lu Christine Dwi Karya Susilawati Darmayanti, Tessa Eka Debbianita Dewi Isma Aryani Eddy, Endah Purnama Sari Edhy Priyatna Anugrah Surbakti Eiren Eunike Elyzabet I. Marpaung, Elyzabet I. Elyzabet Indrawati Marpaung Elyzabet Indrawati Marpaung Enny Prayogo Enrico Goiyardi Erna Erna Ethelind, Euclea Theda Farishi, Ryandika Ramadhan Al Fedro Christian Montoliang Feren Farah Focket Batistuta Gultom, Putriyani Gunawan, Samuel Octavianus Hanny Hanny Hanny Hanny Harris Hansa Wijaya Herman Kambono Herman Kambono I Nyoman Agus Wijaya Ida . Ida Ida, Ida Ita Salsalina Lingga Ivan Pratama Jefania Putri Gulo Johanes, Kristallisya Alexandra Joni Joni Joni Joni Joshua Rahadian Kurniawan, Johanes Lidya Agustina Lidya Agustina Liliawati, Swat Lie Linda Vania Wijaya Lunandi, Yenny Yuniawaty Manullang, Agnes Theresia Maretia, Stella Maria Natalia, Maria Mulyadi, Riki Himawan Munawar Muchlish Munthe, Rusli Ginitng Mustamin, Nurul Intawaty Permata Nafi, Priscillia Octaviana Nainggolan, Tiurma Natalia, Esther Nicholas Phandi Nunik Lestari Dewi Nur, Nur Nursoleh, Muhammad Rizki Nurul Intawaty Permata Mustamin Oktavianti Oktavianti Oktavianti Oktavianti Ranesa Thedya Rapina . Ray Krismawan Rini Handayani Ryandika Ramadhan Al Farishi Ryandika Ramadhan Al Farishi Sabrina, Olivia Windy Sandi Gunawan A M Situmorang Santoso, Stefanie Kristiana Santy Setiawan Se Tin Senna Dwi Renata Putri SETIN, SETIN Sie, Inri Imelix Sinta Setiana Steven Asher Sunardi Indrawan Surifran, Vicky Putra Thoma, Caritas Igansia Yeni Thoma, Caritas Ignasia Yeni Tiopan Naek Verani Carolina Vinny Stephanie Hidayat Winta Tridhatu Satwikasanti, Winta Tridhatu Yenni Carolina Yunita Christy