Claim Missing Document
Check
Articles

PENGARUH PROFITABILITAS DAN REPUTASI AUDITOR TERHADAP AUDIT DELAY Maghfur, Afza Nuzhat; Hastuti, Rini Tri
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.v7i4.34740

Abstract

This study aims to examine the effect of auditor’s reputation, and profitability on audit delay. The population in this study are audited financial reports on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2021-2022. Sampling was carried out using purposive sampling technique with a total sample of 36 companies over a period of 2 consecutive observations so that the total sample was 120. The data of this study were processed using SPSS version 25.
FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE Yulianson, Willy; Hastuti, Rini Tri
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.v7i4.35668

Abstract

This study aims to show the influence of firm size, leverage and liquidity partially on firm value. This study uses a sample of company data listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The sampling method used is purposive sampling method and the samples used are 26 companies. the sample used was 78 data which was processed and analyzed using eviews 12 (econometrics views). but it does not have a significant effect, while the firm size variable has a negative relationship to firm value but has a significant effect.
Calculation of Cost of Goods Sold and Preparation of Income Statement at MSME Dapur Mamak Hastuti, Rini Tri; Abigail, Tanya Edwina; Widjaja, Gracia Agatha; Threevani, Julianty
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 6 No. 1 (2025): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v6i1.1091

Abstract

Backgrounds: The rapid expansion of SME-scale restaurants, driven by social media culinary reviews, highlights the growing need for effective financial management in small business operations. Despite their increasing presence, many SME owners lack awareness of proper accounting practices and their impact on business sustainability. Dapur Mamak, an SME-scale restaurant established in 2023 and operating in the canteen of Tarumanagara University 2, West Jakarta, illustrates this condition. The business currently determines selling prices based on rough estimates and does not maintain formal bookkeeping. Objectives: This community service initiative was conducted to assist in designing a feasible food court model from marketing and management perspectives, strengthen MSME capacity in branding, promotion, and operational management, and build collaborative community involvement to support the establishment of a sustainable culinary centre. Methodology: The implementation methods included initial observation, MSME needs mapping, focus group discussions, marketing strategy mentoring, tenant management training, and the development of a comprehensive food court blueprint. Findings: The results indicate that the food court initiative provides an effective strategic solution for MSMEs by offering a representative business location, increasing collective brand visibility, and enabling marketing synergy among tenants. Conclusions: The community-based food court demonstrates strong potential as a sustainable MSME marketing hub. To ensure long-term sustainability, the programme should be further developed through partnership schemes, community-based branding, and collaborative village business models.
Calculation of Cost of Goods Sold and Preparation of Income Statement at MSME Dapur Mamak Hastuti, Rini Tri; Abigail, Tanya Edwina; Widjaja, Gracia Agatha; Threevani, Julianty
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 6 No. 1 (2025): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v6i1.1091

Abstract

Backgrounds: The rapid expansion of SME-scale restaurants, driven by social media culinary reviews, highlights the growing need for effective financial management in small business operations. Despite their increasing presence, many SME owners lack awareness of proper accounting practices and their impact on business sustainability. Dapur Mamak, an SME-scale restaurant established in 2023 and operating in the canteen of Tarumanagara University 2, West Jakarta, illustrates this condition. The business currently determines selling prices based on rough estimates and does not maintain formal bookkeeping. Objectives: This community service initiative was conducted to assist in designing a feasible food court model from marketing and management perspectives, strengthen MSME capacity in branding, promotion, and operational management, and build collaborative community involvement to support the establishment of a sustainable culinary centre. Methodology: The implementation methods included initial observation, MSME needs mapping, focus group discussions, marketing strategy mentoring, tenant management training, and the development of a comprehensive food court blueprint. Findings: The results indicate that the food court initiative provides an effective strategic solution for MSMEs by offering a representative business location, increasing collective brand visibility, and enabling marketing synergy among tenants. Conclusions: The community-based food court demonstrates strong potential as a sustainable MSME marketing hub. To ensure long-term sustainability, the programme should be further developed through partnership schemes, community-based branding, and collaborative village business models.
BELAJAR INVESTASI SAHAM UNTUK PEMULA, EDUKASI LITERASI KEUANGAN UNTUK SISWA SMK SANDIKTA BEKASI Hastuti, Rini Tri; Gilbert Wibisono; Angel Virgiani
Jurnal Serina Abdimas Vol 3 No 4 (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.v3i4.37161

Abstract

Financial literacy is a key factor in shaping an individual's ability to make informed financial decisions, including in investment. For Vocational High School students, early understanding of financial literacy especially stock investment can be valuable preparation for future economic challenges. As an educational institution, SMK Sandikta holds a strategic role in equipping students with both theoretical and practical knowledge. This PKM (Pengabdian kepada Masyarakat) activity focused on developing a structured financial literacy education program tailored for SMK Sandikta students, aiming to improve their knowledge of stock investment and overall financial management. The program was conducted by lecturers from the Faculty of Economics and implemented in three stages: planning, implementation, and review. At the planning stage, the team visited the school to conduct a preliminary survei through interviews with teachers and the principal. The findings were used to determine the relevant literacy topics, followed by a proposal submission to LPPM. In the implementation stage, a one-day training session was held using prepared modules distributed to students during face-to-face sessions. The training was designed to be practical, interactive, and directly aligned with students' needs. In the review stage, quizzes and questionnaires were given to measure students' understanding and engagement with the material. The results helped assess the program’s effectiveness and identify areas for improvement. The main outputs of this PKM activity were a publication in the Serina journal, the development of educational modules, and intellectual property rights (HKI). Overall, the program successfully enhanced students’ financial literacy in a focused and applicable way ABSTRAK Literasi keuangan menjadi salah satu faktor penting yang memengaruhi kemampuan individu dalam mengambil keputusan keuangan, termasuk hal investasi. Bagi siswa Sekolah Menengah Kejuruan (SMK), pemahaman mengenai literasi keuangan, khususnya investasi saham, menjadi bekal penting dalam menghadapi tantangan ekonomi di masa depan. SMK Sandikta sebagai lembaga pendidikan memiliki peran strategis dalam membekali siswa dengan pengetahuan praktis dan teoritis, termasuk pemahaman mengenai literasi keuangan. Pendidikan literasi keuangan mencakup investasi saham dapat membantu siswa memahami pentingnya pengelolaan keuangan secara bijak sejak dini. Kegiatan PKM ini merekomendasikan pengembangan program literasi keuangan yang terstruktur untuk siswa SMK. Edukasi literasi ini berfokus pada pengembangan program edukasi literasi keuangan yang dirancang khusus untuk siswa SMK Sandikta, dengan tujuan meningkatkan pemahaman mereka terhadap investasi saham dan pengelolaan keuangan secara umum. Untuk itu kami, para dosen dari Fakultas Ekonomi dan Bisnis, akan memberikan edukasi literasi yang rencananya akan dibagi dalam tiga tahap, yaitu: tahap perencanaan, tahap pelaksanaan, dan tahap review. Pada tahap perencanaan, kami datang ke pihak mitra untuk melakukan survei pendahuluan dengan cara wawancara dengan guru-guru dan kepala sekolah. Dari survei ini, kami menemukan topik edukasi literasi yang cocok dengan kebutuhan mitra dan kami pun menyusun proposal ke LPPM. Selanjutnya, pada tahap pelaksanaan, kami melakukan pelatihan dengan menyiapkan materi pelatihan dalam bentuk Modul yang akan dibagi pada saat tatap muka pelatihan. Pelaksanaan pelatihan berlangsung selama satu hari. Terakhir pada tahap review, kami akan memberikan kuis dan membagikan kuesioner kepada siswa-siswi untuk mengetahui tingkat pemahaman mereka atas topik ini. Luaran kegiatan PKM ini berupa publikasi pada jurnal Serina, HKI dan modul
Co-Authors Abigail, Tanya Edwina Agatha, Monica Agnes Andrea Agus Trianto Angel Virgiani Angel Virgiani Fransiska Angelica Angelica Ardhiansyah3, Ardhiansyah ARDIANSYAH ARDIANSYAH Ari Pambudi Ashianti, Agnes Augustpaosa Nariman Augustpaosa Nariman Billy Christian Cahyani, Felita Chandra, Felisia Shendy Chang, Michelle Daniel Alexander Darma, Elisa Gunawan Dewi Susilowati Elisabeth Hansel Ezra Frederick Febiyanti, Angel Felinda Yoe Ferick Catello Ferry Fernando Ferry Fernando, Ferry Flolinda, Karin Gilbert Wibisono Halim, Jeanne Natalia Humaira, Labiqah Indahyani, Devita Noor Indri Kusuma Dewi, Indri Kusuma Insiyah Insiyah Jesslin Chandra Joan Ananda Kho, Christian Lestari, Adelia Lusiana Lusiana Lusiana Lusiana M Bintang Prajogi Maghfur, Afza Nuzhat Matthew, Christian Melita Mulyani Mulyani, Melita Mulyaningrum, Haryanti Katini Natasya Jusuf Nathalia Andriani Noverius, Nelson Nur Rachmat Octaviani, Dian P., M. Bintang Pawitraj, Pingky Prajogi, M Bintang Prajogi, M. Bintang Prajogi, Muhammad Bintang Rakhmayanti, Regia Desty Rasyid, Ardhiansyah Rasyid, Ardiansyah Richard Andrew Sefika, Salva Setiyono, Stefani Velisia Setyorini, Yuyun Setyorini Silvianto, Crystalice Stephanie Stephanie, Crystalice Subagiyo, Didik Suryaningsih, Anthik Fajar Tan, Richard Bryan Tanahashi, Ai Threevani, Julianty Tony Wijaya Tri Setyoningsih Triyana Utama, Louis Valeria, Ellen Vivian Huang Widjaja, Gracia Agatha Winata, Catherine Liusca Witarsa, Anthony Claudio Yordan P Youstiana Dwi Rusita Youstiana Dwi Rusita, Youstiana Dwi Yulianson, Willy