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All Journal Akuntansi Krida Wacana Jurnal Equity Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Economics and Digital Business Review 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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PENGARUH COVID-19, UKURAN PERUSAHAAN, LEVERAGE, DAN GROWTH TERHADAP KINERJA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020 Natanael, Ryan; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26641

Abstract

This research aims to test the effect of COVID-19, firm size, leverage and growth towards firm perfomance of manufacturing companies listed in Indonesia Stock Exchange for the period 2018 to 2020. The sample was chosen using purposive sampling method and the data used are 72 companies and with a total of 216 total data. The data are then processed using multiple linear regression analysis using the software spss (statistical product and service solution) version 26. This research found that firm size and growth both affect firm performance positively and significantly. This research also shows that leverage have a significant but negative effect towards firm performance. Lastly, this research shows that COVID-19 have a negative but insignificant effect towards firm performance.
FAKTOR YANG MEMENGARUHI CASH HOLDING DENGAN GOODWILL SEBAGAI VARIABEL MODERASI Anggraini, Ellen; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28718

Abstract

This study aims to examine the relationship between firm size, leverage, and profitability on cash holding moderated by goodwill in non-financial services companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. This sample for this study was selected using purposive sampling method. The total sample obtained is 690 samples. Hypothesis testing is carried out after performing classical assumption, using the panel data analysis method. This study was processed using the EViews 12 student lite version. The results of this study indicate that COVID-19 and firm size have no significant effect on cash holding, profitability has positive significant effect, meanwhile leverage has negative significant effect on cash holding, and goodwill can strengthen the effect of COVID-19 on cash holding. Management may also consider recognizing goodwill when acquiring a company, because the goodwill can strengthen the company's ability to increase cash holding during economic uncertainties, such as what happened during the COVID-19 pandemic.
PREDIKSI LABA MASA DEPAN MELALUI PERSISTENSI LABA DENGAN ARUS KAS OPERASI DAN AKRUAL Marvella, Audrys; Imelda, Elsa; Simina, Juni
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29810

Abstract

The purpose of this study was to determine the effect of operating cash flow and accruals on earning predictability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2018. This research used 150 samples from selected manufacturing companies with purposive sampling method. The analysis technique used in this research is multiple linear regression, which performed classical assumption in advance, before testing the hypothesis. The data in this research were inputted and calculated using Microsoft Excel program and processed using the EViews 12.0 program. The results of this study indicate that the operating cash flow had a positive and significant effect on earning predictability, and accruals had a positive and significant effect on earning predictability.
PENGARUH INTERNATIONALIZATION TERHADAP IPO PERFORMANCE DENGAN FOUNDER’S ROLE SEBAGAI MODERASI PADA PERUSAHAAN IPO TAHUN 2017-2021 Meilina, Vera; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31258

Abstract

This research aims to show how firm size, firm age, hot market and internationalization affect IPO underpricing on listed company in Bursa Efek Indonesia (BEI) during 2017-2021. Sample was selected using disproportionate stratified random sampling method and the valid data was 79 companies. The Data is processed using multiple regression analysis method with SPSS program (Statistical Package for the Social Sciences) version 25 released on Windows and Microsoft Excel 2010. The result of this study indicate that internationalization have no significant effect on IPO underpricing and adding moderating variable will not affect the significance of internationalization on IPO underpricing on a company with founder CEO, and strengthen the effect of internationalization on IPO underpricing on a company with non-founder CEO. This implies that non-founder CEO will bring a more positive signal to the company, because non-founder CEO will enhance management in more complex and bigger company.
PENGARUH FAKTOR WORKING CAPITAL TERHADAP FIRM PERFORMANCE DIMODERASI OLEH WORKING CAPITAL REQUIREMENT Wijaya, Agustina; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31438

Abstract

The research was conducted with the aim to find the effect of firm age, cash flow, firm size, leverage, and sales growth on firm performance with net liquid balance as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample in this study was 252 companies data obtained through purposive sampling method. The data processing process used the EViews 12 application and Microsoft Excel 2019. This study obtained the results that cash flow, firm age, sales growth, and leverage have a significant effect on firm performance. While firm size does not affect firm performance. The study also shows that WCR is only able to moderate the effect of firm age, cash flow, leverage, and firm size on firm performance. The implication of this research is that management must regulate and maintain the company's WCR level to create maximum company performance.
PENGARUH FAKTOR WORKING CAPITAL TERHADAP FIRM PERFORMANCE DIMODERASI OLEH NET LIQUID BALANCE Wijaya, Agustina; Imelda, Elsa
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32446

Abstract

The research was conducted with the aim to find the effect of firm age, cash flow, firm size, leverage, and sales growth on firm performance with net liquid balance as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sample in this study was 252 companies data obtained through purposive sampling method. The data processing process used the EViews 12 application and Microsoft Excel 2019. This research obtained the results that firm age, cash flow, salse growth and leverage significantly affect firm performance. Meanwhile, firm size has no effect on firm performance. The study also shows that the net liquid balance is only able to moderate the effect of cash flow, leverage, and sales growth on firm performance. The implication of this research is that management must manage and use the company's resources to the maximum and maintain the company's NLB level to create maximum company performance.
PENERAPAN METODE QUANTUM TEACHING PADA KEGIATAN ASISTENSI PENGAJARAN AKUNTANSI DI SMA TARSISIUS 1 JAKARTA Evelyne, Theresya; Imelda, Elsa; Sriwati
Jurnal Serina Abdimas Vol 1 No 1 (2023): 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.v1i1.23837

Abstract

Creating a pleasant learning atmosphere within the classroom is one of the keys to fostering interest and enthusiasm for learning in students. A fun and interactive learning atmosphere will help students more easily accept the material provided. Teacher-centered is a learning method that is generally carried out in learning activities in schools so that students become quickly bored and passive which results in learning outcomes that are not optimal. So from this problem the answer that may be used is to apply other methods in conducting learning. One method that may be used is the quantum teaching method. The quantum teaching method is a technique that focuses on interaction so as to create a fun and interactive atmosphere, so that students are motivated to learn and have the willingness to be actively concerned within the studying method. This quantum teaching method is applied in the teaching assistance program at SMA Tarsisius 1 Jakarta. The use of quantum teaching methods helps Tarsisius 1 Jakarta High School students to be more active in learning activities. The atmosphere in the study room is quite pleasant, does not seem stiff, and many students are willing to ask questions if they experience difficulties. It might be said that the approach to the quantum teaching method is very helpful in learning activities. Menciptakan suasana belajar di kelas yang menyenangkan merupakan salah satu kunci dari menumbuhkan minat dan semangat belajar pada siswa. Suasana belajar yang menyenangkan dan interaktif akan membantu pelajar lebih praktis dalam menerima materi yang diberikan. Teacher-centered merupakan suatu metode pembelajaran yang umumnya dilakukan pada kegiatan pembelajaran di sekolah sehingga siswa menjadi cepat jenuh dan pasif yang mengakibatkan hasil belajar yang tidak maksimal. Maka dari permasalahan tersebut jawaban yang bisa digunakan adalah menerapkan metode lain dalam melakukan pembelajaran. Salah satu metode yang dapat diterapkan yaitu metode quantum teaching. Metode quantum teaching adalah sebuah metode yang berfokus pada interaksi yang akan menciptakan suasana kelas yang menyenangkan dan interaktif, sehingga peserta didik termotivasi untuk belajar dan memiliki kemauan untuk terlibat secara aktif pada proses belajar. Metode quantum teaching ini lah yang diterapkan dalam program asistensi mengajar di SMA Tarsisius 1 Jakarta. Penggunaan pendekatan quantum teaching membantu peserta didik SMA Tarsisius 1 Jakarta untuk mampu lebih aktif dalam kegiatan pembelajaran. Suasana belajar dalam kelas pun terbilang cukup menyenangkan, tidak terkesan kaku, dan banyak peserta didik yang mau bertanya jika mengalami kesulitan. Hal tersebut bisa dikatakan bahwa pendekatan dengan quantum teaching method sangat membantu dalam kegiatan pembelajaran.
PENGEMBANGAN MODUL AJAR UNTUK KURIKULUM BERBASIS MERDEKA BELAJAR DI PAUD SKB JAKARTA BARAT Cecilia, Clarisa; Imelda, Elsa
Jurnal Serina Abdimas Vol 1 No 1 (2023): 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.v1i1.23913

Abstract

Learning in PAUD SKB uses an independent curriculum so that education in PAUD is learning while playing. In this case, the type of activity chosen must be able to provide a fun and meaningful experience for students. SKB education also focuses on developing the personality of individual students, so that the development of each student is monitored from a cognitive and psychosocial perspective. Student creativity must also be encouraged from an early age so that it can develop properly as students grow (Intishar, 2003520). Therefore, in connection with the implementation and realization of the SKB PAUD independent curriculum, teaching modules were created to support the learning process in the classroom. Module is one of various types of teaching tools that contain lesson plans that guide the teaching process to achieve learning objectives. The purpose of developing teaching modules is to provide teaching materials that can guide educators in the implementation of learning in the classroom. The development of modules made as teaching materials in the PAUD SKB consists of 5 themes, namely Myself, My Family and Environment, My Needs, Animals and Plants. Each theme consists of several sub-themes which include learning objectives, theoretical basis, various creativity and student activity sheets related to the theme. This module is made by collecting from various sources such as the internet, books, as well as creativity and previous student worksheets. With teaching modules, it will be more helpful in the teaching and learning process in class, because the learning process will be more coordinated and interesting. This is because students can explore through various creativity and activity sheets provided. Therefore, the development of modules that are made can support the implementation of the Independent Curriculum at PAUD SKB, namely playing while learning. Pembelajaran pada Pendidikan Anak Usia Dini (PAUD) SKB menggunakan Kurikulum Merdeka sehingga pendidikan di PAUD bersifat belajar sambil bermain. Dalam hal ini, jenis kegiatan yang dipilih harus dapat memberikan pengalaman yang menyenangkan dan bermakna bagi siswa. Pendidikan di PAUD SKB juga menitikberatkan pada pengembangan kepribadian siswa secara individu, sehingga perkembangan setiap siswa terpantau dari sisi kognitif dan psikososial. Kreativitas siswa juga harus didorong sejak dini agar dapat berkembang dengan baik seiring pertumbuhan siswa (Intishar, 2020). Oleh karena itu, sehubungan dengan implementasi dan realisasi kurikulum merdeka PAUD SKB, maka dibuat modul ajar untuk menunjang proses pembelajaran di kelas. Modul adalah satu dari berbagai jenis alat ajar yang berisi rencana pembelajaran yang memandu proses pengajaran untuk mencapai tujuan pembelajaran. Tujuan pengembangan modul ajar adalah menyediakan bahan ajar yang dapat membimbing pendidik dalam pelaksanaan pembelajaran di kelas. Pengembangan modul yang dibuat sebagai bahan ajar di PAUD SKB terdiri dari 5 tema yaitu Diri Sendiri, Keluarga dan Lingkunganku, Kebutuhanku, Hewan, dan Tanaman. Tiap tema terdiri dari beberapa sub tema yang mencakup tujuan pembelajaran, landasan teori, berbagai kreativitas dan lembar aktivitas siswa yang berkaitan dengan tema. Modul ini dibuat dengan mengumpulkan dari berbagai sumber seperti internet, buku-buku, serta kreativitas dan lembar kerja siswa sebelumnya. Dengan adanya modul ajar, akan lebih membantu dalam proses belajar mengajar di kelas, karena proses pembelajaran akan lebih terkoordinasi dan menarik. Hal ini dikarenakan siswa-siswi dapat bereksplorasi melalui berbagai kreativitas dan lembar aktivitas yang disediakan. Oleh sebab itu, pengembangan modul yang dibuat dapat mendukung penerapan Kurikulum Merdeka di PAUD SKB, yaitu bermain sambil belajar.
PELATIHAN JURNAL PERUSAHAAN JASA DENGAN METODE PROBLEM BASED LEARNING UNTUK MENDUKUNG MERDEKA BELAJAR DI SMA KRISTOFORUS Imelda, Elsa; Sari , Vinnetta Ratna; Patricia , Virginia
Jurnal Serina Abdimas Vol 1 No 4 (2023): 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.v1i4.28319

Abstract

ABSTRACT Merdeka Belajar launched by the Ministry of Education and Culture has been going on for several years, starting in the world of higher education. This school year it has begun to be implemented at the kindergarten to high school levels. With Merdeka Belajar education, students can choose the extracurricular education they are interested in according to their competencies. One of the materials that high school students can choose is Accounting. Because accounting is more specific, accounting is presented as an extracurricular alternative at Kristoforus High School. Not all students receive this material, but are given the option. The PKM team from Untar established an Accounting laboratory at Kristoforus High School in order to support Kristoforus High School in implementing Merdeka Belajar. One of the materials taught in this accounting laboratory is service company transaction journals. However, the choice to study accounting is often the last alternative for students because it is considered difficult. Therefore, accounting learning techniques must be interesting so that students are also interested. Apart from being interesting, creative learning techniques are also able to encourage students to master the material. In training activities with material on journaling service company transactions, the Problem Based Learning method will be applied. PBL is a pedagogical technique that encourage students to think critically. The case study-based accounting module will be one of the learning media. With real reality-based case studies in the industrial world, students are invited to analyze how transactions occur and how they will be recorded in journals. At the end of the training, students responded well to this PBL technique and considered accounting to be an interesting subject ABSTRAK Merdeka Belajar yang dicanangkan Kementrian Pendidikan dan Kebudayaan telah berlangsung beberapa tahun, dimulai dari dunia pendidikan tinggi. Tahun ajaran ini sudah mulai diterapkan di level TK hingga SMA. Dengan pendidikan Merdeka Belajar, siswa dapat memilih sendiri pendidikan ekstrakurikuler yang diminatinya sesuai dengan kompetensinya. Salah satu materi yang dapat menjadi pilihan para siswa SMA adalah mata pelajaran Akuntansi. Dikarenakan akuntansi lebih spesifik, maka akuntansi disajikan menjadi alternatif ekstrakurikuler di SMA Kristoforus. Tidak semua siswa mendapatkan materi ini, namun diberikan pilihan. Tim PKM dari Untar membentuk laboratorium Akuntansi di SMA Kristoforus dalam rangka mendukung SMA Kristoforus menerapkan Merdeka Belajar. Salah satu materi yang diajarkan di laboratorium akuntansi ini adalah jurnal transaksi perusahaan jasa. Namun pilihan untuk belajar akuntansi, seringkali menjadi alternatif yang terakhir bagi siswa karena dirasakan sulit. Oleh karena itu teknik pembelajaran akuntansi harus menarik agar siswa juga tertarik. Selain menarik, teknik pembelajaran yang kreatif juga mampu mendorong siswa menguasai materi. Pada kegiatan pelatihan dengan materi penjurnalan transaksi perusahaan jasa, akan diterapkan metode Problem Based Learning. PBL merupakan salah satu teknik pedagogik yang mengajak siswa untuk berpikir kritis. Modul akuntansi berbasis studi kasus akan menjadi salah satu media pembelajaran. Dengan studi kasus berbasis riil kenyataan di dunia industri, siswa diajak untuk menganalisis bagaimana transaksi terjadi dan bagaimana akan dicatat di dalam jurnal. Pada akhir pelatihan, siswa memberikan respon yang baik dengan teknik PBL ini dan menganggap bahwa akuntansi merupakan mata pelajaran yang menarik.
PROYEK PEMBELAJARAN AKUNTANSI UNTUK SDG BIDANG PENDIDIKAN Imelda, Elsa; Imelda Rani; Simina, Juni
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.v2i1.29225

Abstract

The Sustainable Development Goals proclaimed by the UN are also implemented in Indonesia as a member of the UN. Of the 17 development areas, one of them is the education sector. Education that leads to skills is one of the goals of the SDGs in the field of education. Students are expected to become independent quickly if they have special skills. One of the skills that can be mastered quickly by high school students is accounting skills. Even though accounting is often difficult to understand, the PKM team from Untar will use project-based learning techniques from for Tarsisius 1 High School students. The results of the activity were really felt by the students and the students were able to understand accounting journaling more easily.
Co-Authors Anastasya Utami Anggraini, Ellen Cahyani, Fernanda Cecilia, Clarisa Darwis, Andrea Stephanie Elfenso, Parcella Glatia Elysia Via Christy Evelyne, Theresya Franka, Eugenia Henny Wirianata, Henny Hidajat, Natasya Cindy 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 Santoso, Esther Dharmadi Sari , Vinnetta Ratna Sastrasasmita, Emillia Sriwati Stella 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