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All Journal Jurnal Ekonomi Akuntansi Krida Wacana JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Bina Akuntansi Jurnal Bakti Masyarakat Indonesia Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Paradigma Akuntansi Economic Reviews Journal Prosiding Seri Seminar Nasional Journal of Sustainable Community Service International Journal of Application on Economics and Business International Journal of Economic Research and Financial Accounting Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Serina Abdimas
Liana Susanto
Universitas Tarumanagara
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Public Health Social Sciences Other

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FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Himawan, Joenardi; Susanto, Liana
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.v6i1.28651

Abstract

This study aims to determine whether there is an influence of profitability, liquidity, firm size, and managerial ownership factors on firm value in manufacturing companies listed on the Indonesia Stock Exchange in the period 2017 – 2019. The sample was selected by purposive sampling method and there were 39 companies that met the criteria. The data processing technique uses multiple regression analysis assisted by Eviews 11 SV software and Microsoft Excel 2016. The results of this study indicate that profitability has a significant positive effect on firm value, while liquidity, firm size and managerial ownership have no significant effect on firm value. The implication of this research is the need to increase company profitability to increase company value in order to attract more investors.
PENGARUH PROFITABILITY DAN FIRM SIZE TERHADAP FIRM VALUE DENGAN MEDIASI CAPITAL STRUCTURE Valencia, Hilary Larissa; Susanto, Liana
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.v6i1.28710

Abstract

The purpose of this research is to obtain empirical evidence regarding the effect of profitability and firm size on firm value with capital structure as a mediating variable in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2020. This study used 73 manufacturing companies as samples after being selected by purposive sampling method. Data processing in this study used EViews 12 SV software and hypothesis testing was carried out using multiple regression analysis. The results of this study indicate that profitability and firm size have significant positive effect on capital structure, profitability and capital structure have significant positive effect on firm value, firm size has significant negative effect on firm value, capital structure cannot mediate the effect of profitability on firm value. Meanwhile the capital structure can mediate the effect of firm size on firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI M ANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR Marvellyn, Marvellyn; Susanto, Liana
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.v6i2.29598

Abstract

The purpose of this study is to obtain empirical evidence about factors affecting earnings management in manufacturing companies listed on Indonesia Stock Exchange for the years 2017-2020. Sample selection technique that used is purposive sampling method and acquired 51 companies. Data processing technique using multiple linear regression analysis and assisted by Eviews 12 software. The results showed that leverage has positive significant effect on earnings management, while firm size, institutional ownership, and independent board commissioners do not have significant effect on earnings management. The implication of this research is to provide information for investors that should read up the company's financial statements carefully before decided to invest in a company.
DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA May, Florencia; Susanto, Liana
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.v6i2.29726

Abstract

The purpose of this study is to obtain empirical evidence about factors affecting firm value in manufacturing companies listed on Indonesia Stock Exchange for the years 2017-2019. Sample selection technique that used is purposive sampling method and acquired 78 companies. Data processing technique using multiple linear regression analysis with the Eviews 12 software. The results showed that profitability has positive significant effect on firm value, liquidity has negative significant effect on firm value, while leverage, firm size, and CSR do not have significant effect on firm value. The implication of this research is to provide information for investors that should study the company's financial statements carefully before decided to invest in a company.
FAKTOR – FAKTOR YANG MEMENGARUHI FINANCIAL PERFORMANCE PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Sofian, Stephanie Chrystella; Susanto, Liana
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.v6i2.29811

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of independent variables which are human capital efficiency, structural capital efficiency, capital employed efficiency, firm size, and capital structure on the dependent variable, financial performance in manufacturing companies in Indonesia. The sample on this study is limited on manufacturing companies listed on the Indonesia Stock Exchange during the year 2017-2020. This study uses purposive sampling method to collect data and EViews 12 for data processing. The results of this study conclude that human capital efficiency and capital employed efficiency have a positive influence on financial performance, while structural capital efficiency, firm size, and capital structure efficiency have no effect on financial performance.
FAKTOR-FAKTOR YANG MEMENGARUHI FIRM VALUE Prawira, Antony; Susanto, Liana
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.v6i4.32350

Abstract

This study aims to obtain empirical evidence about the effect of profitability, leverage, liquidity, and firm size on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The number of samples in this study was selected by purposive sampling method and the valid data were 78 companies. The research data were analyzed using multiple linear regression analysis techniques which were processed with Eviews12 SV software. The results of this study indicate that profitability and leverage have a significant positive effect on firm value. Liquidity does not have a significant effect on firm value. Firm size has a significant negative effect on firm value. The implication of this research is the need to increase profitability and leverage to increase firm value which will give a positive signal to investors.
FAKTOR-FAKTOR YANG MEMENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Song, William; Susanto, Liana
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.v6i4.32380

Abstract

This research aims to obtain empirical evidence regarding the effect of the independent variables of liquidity, leverage, and firm size on the profitability of manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. This study used 68 manufacturing companies which were selected using purposive sampling method. The data processing technique in this study used the Eviews 12.0 SV program. The results of this study indicate that leverage has a significant positive effect on profitability while liquidity and firm size do not have a significant effect on profitability.
FAKTOR-FAKTOR YANG MEMENGARUHI CASH HOLDING Sugihwan, Bryan Adithya; Susanto, Liana
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.v6i4.32381

Abstract

This study aims to obtain empirical evidence about the effect of leverage, firm size, profitability, and capital expenditure on cash holding in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The number of samples in this study was selected by purposive sampling method and the valid data were 78 companies. The research data were analyzed using multiple linear regression analysis techniques which were processed with Eviews12 SV software. The results of this study indicate that profitability and capital expenditure have a significant positive effect on cash holding. Firm size does not have a significant effect on cash holding. Leverage has a significant negative effect on cash holding.
PELATIHAN PENYUSUNAN KERTAS KERJA DAN LAPORAN KEUANGAN DI SMA TRI RATNA Susanto, Liana; Fergusen , Alex; Zebua , Lydia Patricia
Jurnal Serina Abdimas Vol 1 No 2 (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.v1i2.26091

Abstract

ABSTRACT The problem faced by the partner, Tri Ratna high school that students have not received learning material or topics regarding the preparation of working paper and financial statements.This topic is very important for students to learn. Working paper is a tool so that the preparation of financial statements can be done more quickly. While financial statements are important because without financial statements, it can not be known how the performance of a company is. By reading a financial statements, the users, which include management, investors, and creditors can find out the results of operation in a period and the financial position on a certain date of a company. After knowing this the user can use this information for decision making. The team from Faculty of Economics and Business, Tarumanagara University offered training to Tri Ratna High School students. The specific goals and targets to be achieved are that tis training can increase knowledge that students can use when continue their education to a higher level or when they work. There are several stages in the implematation of this PKM activity. First, is preliminary survey was conducted to find out the training topic desired by the pertner. After the topis is known, the team prepares materials containing training materials. Furthermore, training was hels for students offline. ABSTRAK Pihak mitra yaitu SMA Tri Ratna memiliki permasalahan dimana para siswa belum pernah mendapatkan materi atau topik pembelajaran mengenai penyusunan kertas kerja serta penyusunan laporan keuangan. Materi ini sangat penting untuk dipelajari oleh para siswa. Kertas kerja merupakan alat bantu agar penyusunan laporan keuangan dapat dilakukan dengan lebih cepat. Sedangkan laporan keuangan sangatlah penting karena tanpa adanya laporan keuangan maka tidak dapat diketahui bagaimanakah kinerja dari sutu perusahaan. Dengan membaca laporan keuangan, maka pihak pengguna yang antara lain terdiri dari pihak manajemen, investor, dan kreditor dapat mengetahui hasil operasi dalam suatu periode maupun posisi keuangan pada tanggal tertentu dari suatu perusahaan. Setelah mengetahui hal ini maka pihak pengguna dapat menggunakan informasi ini untuk pengambilan keputusan. Tim PKM dari Fakultas Ekonomi dan Bisnis Universitas Tarumanagara yang terdiri dari dosen dan mahasiswa menawarkan pemberian pelatihan penyusunan kertas kerja dan laporan keuangan kepada para siswa SMA Tri Ratna. Tujuan dan target khusus yang ingin dicapai yaitu agar dengan adanya pelatihan ini dapat menambah ilmu pengetahuan yang nantinya dapat dipergunakan siswa saat melanjutkan pendidikan ke jenjang yang lebih tinggi maupun saat bekerja nantinya.Terdapat beberapa tahapan dalam pelaksanaan kegiatan PKM ini. Pertama, dilakukan survey pendahuluan untuk mengetahui topik pelatihan yang diinginkan oleh pihak mitra. Setelah topik yang diinginkan diketahui maka tim PKM menyiapkan materi dalam bentuk modul yang berisi materi pelatihan. Selanjutnya diadakan pelatihan kepada para siswa secara luring.
PEMBEKALAN MENGENAI PEMBUATAN JURNAL UMUM PERUSAHAAN JASA DI SMK YP IPPI PETOJO SEBAGAI IMPLEMENTASI PROGRAM MBKM Artina, Radinka Kaisya; Susanto, Liana
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.v2i1.29249

Abstract

Teaching assistance in educational units is one of the programs of the Merdeka Belajar Kampus Merdeka (MBKM) policy. This program provides freedom for students in organizing and designing their respective educational paths according to the interest and needs of each individual. This program is a form of Accounting carried out by Tarumanagara University students based on a plan that has been prepared by the by the School of SMK YP IPPI Petojo and supervisor from Tarumanagara University. In teaching assistance program, Tarumanagara University collaborates with SMK YP IPPI Petojo for 3 months starting from August 14th to October 27th 2023. This teaching assistance provides several objectives that have a positive influence on students and student who teach, for example to increase the knowledge of SMK YP IPPI Petojo student understanding and insight related to the application of knowledge in the world of education. The sources of this research are students of SMK YP IPPI Peotjo Class 10 and students who are carrying out teaching assistance majoring in accounting.
Co-Authors Albert Albert Alberto, Metio Amin Wijoyo Ariedina Ariedina Artina, Radinka Kaisya Aryanto, Reviena Averina, Gracia Christie, Tiara Dewi Amalia Fahrulroji, Maulida Muthokharoh Fedora, Jessica Fergusen , Alex Harsono, Serena Beatrice Heavenly, Felicia Tyrenz Henny Wirianata Henny Wirianata Henny Wirianata, Viriany, Himawan, Joenardi Hollyana Hariputeri Jeremy, Viriany Julia Angelica Wijaya Klaudia Julindra Klaudia Julindra Lawinata, Karen Levina Clarinda Clarinda Luh Gde Tiara Ary Putri Marvellyn, Marvellyn May, Florencia Mega Augustine Merry Susanti Monica Wulan Martsia Paninggar Muliawan, Leandro Keefe Arie Natasha Claudia Darmawan Nathania, Brenda Nicholas Oktaviani, Klarisa Prawira, Antony Pricilia, Shierly Regine Chandra Richardson, Nicholas Riyanto, Vanessa Josephine Sasmita, Jonathan Savero, Davin Shierly Pricilia Sofia Prima Dewi Sofia Prima Dewi Sofian, Stephanie Chrystella Song, William Sufiyati Sufiyati Sufiyati Sugihwan, Bryan Adithya Suryanata, Sherina Syanti Dewi Tanujaya, Cindy Timothy Brian Kurniawan Valencia, Hilary Larissa Vanessa Anastasia Nugraha Varella, Josephine Isabel Viorenstia Nery Viriany widjaja, chelsya Wijayanty, Alexandra Dewi Williem, Kevin Yanti Yanti Yanti Yanti Yanti Yanti Yapriansen, Jonathan Natanael Yonata, Patricia Nikita Zebua , Lydia Patricia