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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.
Co-Authors Abigail, Tanya Edwina Agatha, Monica Agnes Andrea Agus Trianto 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