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All Journal Akuntansi Krida Wacana Jurnal Equity Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business Jurnal Serina Ekonomi dan Bisnis Equity Jurnal Serina Abdimas
Elsa Imelda
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

ANALISIS FAKTOR YANG MEMPENGARUHI PELAKSANAAN AUDIT BERBASIS TEKNOLOGI INFORMASI Kristian, Michelle; Imelda, Elsa
Jurnal Akuntansi Vol 19, No 2 (2015): May 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.963 KB) | DOI: 10.24912/ja.v19i2.100

Abstract

Tujuan dari penelitian ini adalah menganalisis faktor yang mempengaruhi audit sistem informasi dilaksanakan oleh Auditor. Faktor-faktor berikut terdiri dari kontrol penentuan risiko oleh Auditor, ukuran Kantor Akuntan Publik, kompleksitas bisnis, informasi kompleksitas sysem, waktu yang dibutuhkan untuk melakukan perikatan audit, jumlah aset dan jumlah pendapatan. Penelitian ini dilakukan dengan menyebarkan kuesionairs untuk Auditor responden yang bekerja di Jakarta, baik dari empat besar dan empat non besar. Data yang diterima adalah 46 dari 50 responden. Bentuk pengujian hasil regresi menunjukkan bahwa satu variabel independen, yaitu waktu yang dibutuhkan untuk melakukan perikatan audit, yang mempengaruhi audit sistem informasi dilaksanakan oleh Auditor.The purpose of this research is investigating the factors affecting to information system audit implemented by Auditor. The following factors consists of control risk determination by Auditor, the size of Public Accountant Firm, business complexity, information sysem complexity, time needed for performing the audit engagement, the number of asset and the number of revenue. This research was conducted by distributing kuesionairs to Auditor respondents working in Jakarta, both from big four and non big four. The data received is 46 of 50 respondents. The result testing form multiple regression indicated that one independent variable, i.e. time needed for performing the aud
PROFITABILITAS PERUSAHAAN CONSUMER NON-CYCLICAL DENGAN FAKTOR PENGARUH SIZE, LEVERAGE, GROWTH DAN EFEK PANDEMI COVID-19 Sastrasasmita, Emillia; Imelda, Elsa
Jurnal Serina Ekonomi dan Bisnis Vol 1 No 2 (2023): September 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jseb.v1i2.27047

Abstract

Kinerja perusahaan umumnya dinilai melalui pendekatan keuangan yaitu bersumber dari laporan keuangan yang dihasilkan oleh perusahaan. Hal ini dikarenakan kinerja keuangan menyajikan aspek penghimpunan dana maupun penyaluran dana. Pandemi Covid-19 yang terjadi berakibat sangat serius pada perekonomian Indonesia, termasuk operasional perusahaan serta kesejahteraan masyarakat. Studi ini memilih perusahan-perusahaan dari sektor consumer non-cyclical yang menghasilkan kebutuhan pokok masyarakat dan tidak terpengaruh oleh gejolak ekonomi. Namun nyatanya kondisi pandemi Covid-19 mengakibatkan perusahaan menghadapi kondisi penurunan pendapatan. Tujuan penelitian ini adalah menyediakan informasi yang dapat menjelaskan keterkaitan antar setiap faktor yaitu Size, Leverage, Growth dan pandemi Covid-19 dengan kinerja keuangan perusahaan. Objek pada studi ini adalah data sekunder sejumlah 33 perusahaan yang terdaftar di Bursa Efek Indonesia dan dipilih dengan metode simple random sampling. Data diobservasi pada kurun waktu 4 tahun yaitu tahun 2018-2021, sehingga total 132 sampel. Data dianalisis menggunakan metode analisis regresi linear berganda dan diolah dengan Eviews versi 10. Melalui analisis diperoleh hasil size, leverage, growth dan Covid-19 berpengaruh secara simultan terhadap profitabilitas. Studi ini juga mendapati bahwa terdapat pengaruh yang signifikan pada variabel size, leverage dan Covid-19 terhadap profitabilitas. Sebaliknya tidak ditemukan pengaruh yang signifikan pada variabel sales growth.
THE EFFECT OF INSTITUTIONAL OWNERSHIP AND MANAGERIAL OWNERSHIP ON CORPORATE SOCIAL RESPONSIBILITY WITH FINANCIAL PERFORMANCE AS A MODERATING VARIABLE Immanuel, Vanecia Eveline; Imelda, Elsa
International Journal of Application on Economics and Business Vol. 2 No. 4 (2024): November 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i4.836-851

Abstract

This study aims to investigate the effect of institutional ownership and managerial ownership on corporate social responsibility. The study also examines the effect of financial performance on the relationship between institutional ownership and managerial ownership on corporate social responsibility. The data used in this study is secondary data sourced from the annual reports and sustainability reports of energy, basic materials, and industrial sector listed on Indonesia Stock Exchange (IDX) during the 2020-2022. The research sample was selected using purposive sampling method in order to obtain 40 companies as samples. The data analysis used to test the hypothesis is multiple linear regression and moderated regression analysis methods using the EViews 10 software. The results show that managerial ownership has a negative and significant effect on corporate social responsibility, but the institutional ownership has no effect on corporate social responsibility. This study also indicate that financial performance cannot strengthen the relationship between managerial ownership and corporate social responsibility. Similarly, the relationship between institutional ownership and CSR fails to be strengthened by financial performance. Based on this study, managerial ownership focuses on short-term financial gains. The implication of this study is in order to maintain a high level of CSR, it is crucial to manage the percentage of managerial ownership to be minimal in a company.
DETERMINAN CASH HOLDINGS PADA 5 NEGARA DI ASIA TENGGARA Weslie, Marcella; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33126

Abstract

The purpose of this rese arch is to obtain empirical evidence ragrding the effects of economic risk toward cash holding. This research focuses on the industrial sector and consumer non-cyclist in 5 countries located in the Southeast Asia as subjects used, and are listed on the Stock Exchange in 2019-2021 conducted with a sample of 17 4 data. The data was collected by purposive sampling as the technique used in this research, and processed in EViews 12 program. It is shown that from this research, both economic risk and variance of interest rate significantly affects the cash holding positively. However, the cash holdings are affected negatively significant by variance of inflation risk.
PELATIHAN PENYUSUNAN LAPORAN ARUS KAS DENGAN METODE PEMBELAJARAN JIGSAW BAGI SISWA/I SMA KRISTEN YUSUF Imelda, Elsa; Elysia Via Christy; Karen Aurellia
Jurnal Bakti Masyarakat Indonesia Vol. 7 No. 2 (2024): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v7i2.31493

Abstract

Accounting lessons are often considered boring and difficult. The closeness of accounting to arithmetic and mathematics often creates antipathy among students before starting to study accounting. Meanwhile, accounting lessons are one of the mandatory elective lessons that are characteristic of the internal Merdeka Belajar curriculum at SMA Kristen Yusuf. Therefore, accounting teaching techniques must be more varied so that students can easily grasp the lessons. When the Untar PKM team presents accounting material in the form of cash flow reporting, the team looks for appropriate learning techniques for students to more easily understand how to make cash flow reports. The cash flow report consists of 3 (three) parts, namely cash flow from operating activities, cash flow from investment activities and cash flow from financing activities. A learning technique that is quite interesting and easy so that students are able to understand this material is the jigsaw cooperative learning technique. Students will be divided into 3 (three) groups according to the cash flow section in the cash flow report. Students will be given time to understand and solve cases in the form of cash flow analysis for each activity. After the three groups have completed their respective parts of the case, they will be combined to see the cash flow report as a whole and understand thoroughly how cash flow moves within a company. Students were enthusiastic during this training and found it easier to understand cash flow reports. ABSTRAK Pelajaran akuntansi seringkali menjadi pelajaran yang dianggap membosankan dan sulit. Kedekatan akuntansi dengan berhitung dan matematika seringkali membuat pelajar antipati terlebih dahulu sebelum memulai pembelajaran akuntansi. Sedangkan pelajaran akuntansi merupakan salah satu pelajaran pilihan wajib yang menjadi ciri khas internal kurikulum merdeka belajar di SMA Kristen Yusuf. Oleh karena itu teknik pengajaran akuntansi harus lebih variatif agar siswa mudah menangkap pelajaran. Kegiatan PKM kali ini di SMA Kristen Yusuf akan mengembangkan teknik jigsaw untuk pelatihan akuntansi. Ketika tim PKM Untar akan membawakan materi akuntansi berupa laporan arus kas, maka tim mencari teknik pembelajaran yang tepat bagi siswa untuk lebih mudah memahami cara membuat laporan arus kas. Laporan arus kas terdiri dari 3 (tiga) bagian, yaitu arus kas kegiatan operasi, arus kas kegiatan investasi dan arus kas kegiatan pembiayaan. Teknik pembelajaran yang cukup menarik dan mudah agar siswa mampu memahami materi ini adalah teknik pembelajaran kooperatif teknik jigsaw. Siswa akan dibagi menjadi 3 (tiga) kelompok sesuai dengan bagian arus kas dalam laporan arus kas. Siswa akan diberikan waktu untuk memahami dan memecahkan kasus yang berupa analisa arus kas untuk tiap aktivitas. Setelah ketiga kelompok menyelesaikan bagian dari kasus masing masing, akan digabungkan untuk melihat laporan arus kas secara utuh dan memahami secara menyeluruh bagaimana arus kas bergerak dalam suatu perusahaan. Siswa antusias saat pelaksanaan pelatihan ini dan merasa lebih mudah memahami laporan arus kas
DETERMINAN INTEGRATED REPORTING DISCLOSURE PADA PERUSAHAAN SEKTOR CONSUMERS NON-CYCLICALS TAHUN 2019-2021 Velicia, Gabie; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33714

Abstract

This study aims to determine the impact of company size, growth opportunity, and company age as a determinant variable towards integrated reporting disclosure (IRD) on consumers non-cyclicals sector listed on the Indonesia Stock Exchange during 2019-2021. The sample was picked using a purposive sampling technique and 56 companies were used for this research. Data processing techniques using multiple regression and correlation analysis which assisted by EViews 12 for Windows and Microsoft Excel 2016. The results of this study indicate that firm size and firm age have positive significant influence and correlation on IRD. The implication of this research is that company should aim to increase the size of the company and maintain the sustainability of the company to increase the score of IRD. Because a high score of IRD reflects a good market value.
Hubungan Pengungkapan Sukarela terhadap Biaya Utang yang Dimoderasi oleh Ketepatan Waktu Pengungkapan Imelda, Elsa; Wirianata, Henny; Suryani, Adelia
EQUITY Vol 22 No 2 (2019): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v22i2.935

Abstract

Tujuan Penelitian ini adalah untuk menganalisis efek moderasi dari ketepatan waktu pengungkapan pada hubungan antara pengungkapan sukarela dan biaya utang. Penelitian ini menggunakan 267 sampel perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia pada periode 2015-2017. Hasilnya menunjukkan bahwa pengungkapan sukarela mempunyai efek yang signifikan terhadap biaya utang, sementara ketepatan waktu pengungkapan tidak memiliki dampak signifikan terhadap biaya utang. Hal ini menunjukkan bahwa pengungkapan sukarela mungkin menurunkan risiko perusahaan yang dinilai oleh kreditor. Ketepatan waktu pengungkapan dapat digunakan sebagai variable moderasi dalam asosiasi antara pengungkapan sukarela dan biaya utang. Jika perusahaan mempublikasikan laporan tahunan secara tepat waktu sebelum waktu yang ditentukan oleh Otoritas Jasa Keuangan (OJK), maka dampak pengungkapan sukarela terhadap biaya utang cenderung lebih kuat.
TAX AVOIDANCE AND DERIVATIVES' EFFECT ON FIRM VALUE MODERATED WITH OWNERSHIP CONCENTRATION AND AFFILIATED RELATIONSHIP Rani, Imelda; Imelda, Elsa; Magdalena, Fanny
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3558-3573

Abstract

The purpose of this study is to examine the impact of tax avoidance and derivatives on firm value, as well as the role of ownership concentration and affiliate ties in modulating the relationship between tax avoidance and firm value. All energy sector businesses listed on the Indonesia Stock Exchange make up the study's population, which will be examined between 2020 and 2022. The sample for this study, which was conducted during the same time period, consisted of 44 energy-related enterprises. The data processing for this study included Eviews 13 software, as well as multiple linear regression and Moderated Regression Analysis methods. The results of the study show that ownership concentration significantly and positively raises firm value. However, derivatives and tax avoidance have no significant effect on it. Ownership concentration and affiliation is proven fail to strengthen the relationship between tax avoidance and firm value. According to this study, investors consider the level of concentrated ownership when making investment decisions. This means that the company's key shareholders must perform their duties to the best of their abilities in order for the company to develop and maintain strong future prospects.
FACTORS AFFECTING FINANCIAL DISTRESS IN THE CONSUMER INDUSTRY SECTOR DURING THE COVID-19 PANDEMIC Tumbelaka, Kathy Paulina; Imelda, Elsa; Simina, Juni
International Journal of Application on Economics and Business Vol. 2 No. 2 (2024): May 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i2.3510-3517

Abstract

The COVID-19 pandemic has led to changes in financial performance and a decline in global economic conditions. This study aims to obtain empirical evidence about the influence of Corporate Social Responsibility (CSR), firm size, and firm age on corporate financial distress in the cyclical and non-cyclical consumer sectors during the COVID-19 pandemic. The research design used in this study is descriptive research with quantitative methods. The research sample was selected using purposive sampling, which contains 80 companies as sample. Hypothesis testing is done using a regression analysis model of panel data. The data processing for this study using some application such as Microsoft Excel and EViews 10. The results revealed that Corporate Social Responsibility has no influence on financial distress, the size of a company has a significant positive influence over financial distresses, and the age of the company has significant negative influence upon financial distress. This means that both the size and age of the company are interrelated indicators that should be considered because they can affect the risk of financial distress.
Co-Authors Anastasya Utami Anggraini, Ellen Cahyani, Fernanda Cecilia, Clarisa Darwis, Andrea Stephanie Elfenso, Parcella Glatia Elysia Via Christy Evelyne, Theresya Henny Wirianata, Henny Imelda Rani Immanuel, Vanecia Eveline Jong, Steven Juni Simina Karen Aurellia Kristian, Michelle Lukman, Hendro Magdalena, Fanny Maharani , Marella Ajeng Marvella, Audrys Meilina, Vera Meryn, Felice Michelle Tjen Muhammad Yusron Maulana El-Yunusi Nanang, Sheila Elita Natanael, Ryan Parcella Glatia Elfenso Patricia , Virginia Pradana, Ellen Agustin Prasdecia, Caroline Pieta Sekar Pratama, Go Cecilia Claudia Putri Natasya Fauziah Putri, Mia Ivana Gunawan Rani, Imelda Rante , Paulina Frigia Sari , Vinnetta Ratna Sastrasasmita, Emillia Sriwati Stella Maris Steven Jong Suryani, Adelia Tjen, Michele Troi, Tania Liliani Tumbelaka, Kathy Paulina Vallerie, Silvia Velicia, Gabie Venia, Gloria Vianney, Vannessa Maria Vira, Vira Weslie, Marcella Wijaya, Agustina Wijaya, Felia Ananda Wijaya, Lareina Yap, Felicia Sharyn Yola Yola, Yola