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PELATIHAN PERSAMAAN DASAR AKUNTANSI DALAM KEGIATAN MBKM DI SMK YP IPPI PETOJO Fahrulroji, Maulida Muthokharoh; Susanto, Liana
Jurnal Serina Abdimas Vol 2 No 2 (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.v2i2.29255

Merdeka Belajar Kampus Merdeka (MBKM) is an innovation created by the Ministry of Education, Culture and Research and Technology and states a policy for changing the higher education system in Indonesia to produce more relevant graduates and aims to encourage students to master various sciences to prepare for entering the world of work. MBKM has eight programs, one of which is teaching assistance in the education unit. This Teaching Assistance MBKM will be held specifically for students of YP IPPI Petojo Vocational School. Implementation of the MBKM program will involve conveying information directly to students in the form of face-to-face meetings. The time period for implementing the MBKM program starts from August to October 2023. During the teaching period students apply their knowledge to YP IPPI Petojo Vocational School students. This MBKM activity began with an initial meeting between the school and Tarumanagara University to identify the school's needs and interests regarding this collaboration. After getting positive responses, we concluded that the theme we had chosen was the basic accounting equation which includes assets, debt and capital. The results resulting from this activity include MBKM publications and reporting. Publication is the final stage in the MBKM program, we submit a report on the results of this activity to the publication institute at Tarumanagara University as a form of responsibility.

PEMBEKALAN PENYUSUNAN BUKU BESAR DI SMK YP IPPI PETOJO DALAM RANGKA KEGIATAN MBKM Amalia, Dewi; Susanto, Liana
Jurnal Serina Abdimas Vol 2 No 2 (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.v2i2.29286

The "Merdeka Belajar-Merdeka Kampus" policy was introduced in January 2020 to improve higher education in Indonesia. The program was implemented at SMK YP IPPI PETOJO in Jakarta, involving Tarumanagara University students who provided teaching assistance, specifically on service company ledger preparation. The objective was to analyze the impact of teaching assistance on student understanding and improve learning effectiveness. This program benefits students, teachers, schools, and students, with the hope of providing a sustainable positive impact in the world of education. During the three months of MBKM Teaching Assistance at SMK YP IPPI PETOJO, students as facilitators used structured steps in identifying the difficulties of class X Accounting students in understanding the preparation of service company ledgers. To overcome this problem, the author uses varied teaching methods by compiling materials such as power points, "K-pop" case studies, and Quizziz for evaluation. In addition, students also involve students in interactive interactions, and regular evaluations are carried out to improve the quality of learning at SMK YP IPPI PETOJO. The results showed a high evaluation with an average score of 4.31 out of 5, concluding that this teaching assistance was successful in increasing knowledge about the preparation of service company ledgers. The MBKM Teaching Assistance Program at SMK YP IPPI PETOJO succeeded in having a significant positive impact on class X Accounting students. High ratings of the effectiveness of teaching practice, the role of teaching assistants, and improved student understanding reflected the success of the program with an average score of 4.28 out of 5. The potential for future development and sustainability of the program was recognized, with an emphasis on diversifying teaching methods and utilizing student feedback.

PENGENALAN DASAR JURNAL UMUM PERUSAHAAN JASA KEPADA SISWA/I SMA KRISTOFORUS 1 JAKARTA MELALUI KEGIATAN MBKM Sasmita, Jonathan; Susanto, Liana
Jurnal Serina Abdimas Vol 2 No 4 (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.v2i4.33517

In this modern era, the knowledge needed by accountants today is becoming more evolved. Thus, students are required to prepare themselves in advance before plunging into the field of work they are interested in. . Teaching assistance to SMA/K equivalent opens opportunities for students to know more in-depth knowledge and knowledge about the material being taught, in this case in the field of accounting, namely general journals of service companies. . With this, Tarumanagara University as a university located in West Jakarta had the opportunity to conduct MBKM teaching assistance at Kristoforus 1 Jakarta High School with the aim of students gaining valuable knowledge related to general journals of service companies and applied in the real world. Teaching assistance activities are carried out every Thursday starting from August 15 to September 19, 2024 from 14.30 - 16.00 WIB. This activity was attended by 10 students consisting of 7 grade 10 and 3 grade 11. During the presentation of the material, the students were very enthusiastic and showed their interest in the material taught, namely the general journal of a trading company. This activity has a positive impact on the insight and knowledge of the students of SMA Kristoforus 1 Jakarta which is shown in the increased insight and knowledge of the students. Not only that, the positive impact was also seen when the students worked on various practice questions, most of which could be done correctly. ABSTRAK Di jaman yang serba modern ini, pengetahuan yang dibutuhkan akuntan saat ini menjadi lebih berevolusi. Sehingga, siswa/i dituntut untuk mempersiapkan diri terlebih dahulu sebelum terjun ke bidang pekerjaan yang diminati.. Asistensi mengajar ke SMA/K sederajat membuka peluang bagi para siswa/i untuk mengetahui ilmu dan pengetahuan yang lebih mendalam mengenai materi yang diajarkan, dalam hal ini di bidang akuntansi yaitu jurnal umum perusahaan jasa. Dengan ini, Universitas Tarumanagara sebagai perguruan tinggi yang berada di Jakarta Barat berkesempatan untuk melakukan MBKM asistensi mengajar di SMA Kristoforus 1 Jakarta dengan tujuan siswa/i mendapatkan ilmu berharga terkait dengan jurnal umum perusahaan jasa dan diaplikasikan di dunia nyata. Kegiatan asistensi mengajar dilakukan setiap hari kamis mulai dari tanggal 15 Agustus sampai dengan 19 September 2024 dari pukul 14.30 – 16.00 WIB. Aktivitas ini diikuti oleh 10 orang siswa/i yang terdir dari 7 orang kelas 10 dan 3 orang kelas 11. Selama pemaparan materi, siswa/i terlihat sangat antusias dan menunjukkan ketertarikannya terhadap materi yang diajarkan yiatu jurnal umum perusahaan dagang. Kegiatan ini membawakan dampak positif terhadap wawasan dan pengetahuan para siswa/i SMA Kristoforus 1 Jakarta yang ditunjukkan pada bertambahnya wawasan dan pengetahuan para siswa/i. Tidak hanya itu, dampak positif juga terlihat ketika para siswa/i mengerjakan berbagai latihan soal yang sebagian besar bisa dikerjakan dengan benar.

PELATIHAN PERSAMAAN DASAR AKUNTANSI BAGI MURID SMA KRISTOFORUS 1 DALAM KEGIATAN ASISTENSI MENGAJAR Richardson, Nicholas; Liana Susanto
Jurnal Serina Abdimas Vol 2 No 4 (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.v2i4.33571

Education of accounting material for students at Kristoforus 1 High School is an "merdeka belajar kampus merdeka" activity held by Tarumanagara University students and lecturers with the aim of having a positive impact on education in Indonesia. This activity was held because Kristoforus 1 High School students received accounting lessons only in class 12 in second semester, and that accounting lessons were combined with economics lessons. This training is carried out by providing additional knowledge regarding basic accounting equations. providing material regarding basic accounting equations is carried out offline every Thursday starting from 15 August 2024 to 19 September 2024. This training is held at 14.30-16.00 at each meeting which is attended by students from SMA Kristoforus 1. The significance of this training is that it provides knowledge of basic accounting equations. This activity begins with a presentation of the material and then continues with practice questions. It is also possible for the teachers and students of SMA Kristoforus 1 to hold discussions related to the material provided. It is hoped that the provision of material regarding accounting will provide provisions for Kristoforus 1 High School students to pursue higher education and also prepare them for the world of work. As a measure of success, the teacher provides exercises in the form of spontaneous quizzes to determine the extent of students' understanding of the material provided. As many as 85% of Kristoforus 1 High School students were able to answer correctly the quiz given by the teacher. These results are proof that the teaching assistance activities carried out at Kristoforus High School have had a positive impact on students. ABSTRAK Pendalaman materi akuntansi bagi siswa-siswi di SMA Kristoforus 1 merupakan kegiatan “merdeka belajar kampus merdeka” yang dilakukan oleh mahasiswa dan dosen Universitas Tarumanagara dengan tujuan untuk memberikan dampak yang positif terhadap pendidikan di Indonesia. Kegiatan ini dilakukan karena siswa-siswi SMA Kristoforus 1 mendapatkan pelajaran akuntansi hanya di kelas 12 semester 2, dan pelajaran akuntansi digabung dengan pelajaran ekonomi. Pelatihan ini dilaksanakan dengan memberikan pengetahuan tambahan mengenai persamaan dasar akuntansi. Penyampaian materi mengenai persamaan dasar akuntansi dilakukan secara luring setiap hari kamis yang dimulai pada tanggal 15 Agustus 2024 hingga 19 September 2024. Pelatihan ini dilaksanakan pada pukul 14.30-16.00 setiap pertemuannya yang diikuti oleh siswa-siswi SMA Kristoforus 1. Signifikansi dari pelatihan ini adalah memberikan pengetahuan tentang persamaan dasar akuntansi. Kegiatan ini diawali dengan pemaparan materi dan kemudian dilanjutkan dengan latihan soal, Tidak menutup kemungkinan juga untuk para pengajar dan siswa-siswi SMA Kristoforus 1 untuk melakukan diskusi terkait materi yang diberikan. Pemberian materi mengenai akuntansi ini diharapkan dapat menjadi bekal bagi siswa-siswi SMA Kristoforus 1 untuk menempuh pendidikan yang lebih tinggi dan juga mempersiapkan mereka untuk di dunia kerja. Sebagai tolak ukur keberhasilan, pengajar memberikan latihan berupa kuis secara spontan yang dilakukan untuk mengetahui sejauh mana pemahaman siswa tentang materi yang diberikan. Sebesar 85% siswa-siswi SMA Kristoforus 1 dapat menjawab dengan benar kuis yang diberikan oleh pengajar. Hasil ini menjadi bukti bahwa kegiatan asistensi mengajar yang dilakukan di SMA Kristoforus ini memberikan dampak yang positif bagi murid-murid.

IMPLEMENTASI PENYUSUNAN BUKU BESAR DI SMA KRISTOFORUS I JAKARTA DALAM KEGIATAN ASISTENSI MENGAJAR MERDEKA BELAJAR Alberto, Metio; Liana Susanto
Jurnal Serina Abdimas Vol 2 No 4 (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.v2i4.33574

Merdeka Belajar Kampus Merdeka (MBKM) program is a policy initiated by the Ministry of Education, Culture, Research, and Technology (Kemendikbudristek) to provide opportunities for students to hone their skills and develop themselves outside the classroom. This program offers students the flexibility to choose learning activities relevant to their interests and talents, thus enriching their learning experiences and preparing them to enter the workforce.In the spirit of the Merdeka Belajar program, which encourages innovation in learning, the Assistance Team of Tarumanagara University (Untar) has initiated an accounting teaching assistance program at SMA Katolik St. Kristoforus 1 Jakarta. This program is a response to the challenges faced by students in understanding accounting concepts in depth. Initial observations indicate a gap in students' understanding of accounting material, primarily due to limited accounting laboratory facilities at the school and a lack of qualified accounting teachers. However, mastery of accounting is an essential skill in the modern economic era. To address this issue, the Untar Assistance Team provides in-depth explanations of ledger recording to the students of SMA Kristoforus 1. Through interactive learning activities, students are invited to directly practice the accounting concepts they have learned. This activity includes training in recording in the accounting ledger. Thus, it is hoped that this assistance program can improve students' understanding of accounting material, equip them with practical skills, and inspire their interest in pursuing the field of accounting further. This program is in line with the goals of the Merdeka Belajar program, which aims to produce competent graduates who are ready to face the challenges of the workforce learning. ABSTRAK Program Merdeka Belajar Kampus Merdeka (MBKM) adalah sebuah kebijakan yang digagas oleh Kementerian Pendidikan, Kebudayaan, Riset, dan Teknologi (Kemendikbudristek) untuk memberikan kesempatan kepada mahasiswa agar dapat mengasah kemampuan dan mengembangkan diri di luar lingkungan perkuliahan. Program ini memberikan fleksibilitas bagi mahasiswa untuk memilih kegiatan belajar yang relevan dengan minat dan bakatnya, sehingga dapat memperkaya pengalaman belajar dan mempersiapkan diri untuk memasuki dunia kerja. Dalam semangat Program Merdeka Belajar yang mendorong inovasi dalam pembelajaran, Tim Asistensi Universitas Tarumanagara (Untar) menginisiasi program asistensi mengajar akuntansi di SMA Katolik St. Kristoforus 1 Jakarta. Program ini hadir sebagai respons atas tantangan yang dihadapi siswa dalam memahami konsep akuntansi secara mendalam. Observasi awal menunjukkan adanya kesenjangan pemahaman siswa terkait materi akuntansi, terutama disebabkan oleh keterbatasan fasilitas laboratorium akuntansi di sekolah dan jumlah guru akuntansi yang memadai. Padahal, penguasaan akuntansi merupakan keterampilan esensial di era ekonomi modern. Untuk mengatasi permasalahan tersebut, Tim Asistensi Untar memberikan penjelasan mendalam mengenai pencatatan buku besar kepada siswa-siswa SMA Kristoforus 1. Melalui kegiatan pembelajaran yang interaktif, siswa diajak untuk mempraktikkan langsung konsep akuntansi yang telah dipelajari. Kegiatan ini meliputi pelatihan pencatatan pada buku besar akuntansi. Dengan demikian, diharapkan program asistensi ini dapat meningkatkan pemahaman siswa terhadap materi akuntansi, membekali mereka dengan keterampilan praktis, serta menginspirasi minat mereka untuk mendalami bidang akuntansi lebih lanjut. Program ini sejalan dengan tujuan Program Merdeka Belajar yang ingin menciptakan lulusan yang kompeten dan siap menghadapi tantangan dunia kerja.

Keberagaman Gender dan Pengaruhnya Terhadap Kinerja Keuangan Perusahaan Perbankan Konvensional Indonesia Heavenly, Felicia Tyrenz; Susanto, Liana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10043

This study was conducted with the aim of obtaining empirical evidence on the effect of gender diversity which is represented through woman’s leadership and proportion on board of directors, commissioners, and audit committee on the financial performance of conventional Indonesian banking companies listed on the Indonesia Stock Exchange during the period of 2020 to 2023. In this study, 40 companies and 133 samples was chosen by using the purposive sampling method with specific criterias. Secondary data in this research was obtained through firm’s financial statement that are published on the IDX website. Data analysis for this study was carried through Multiple linear regressions with the help of SPSS 27.0. It is founded that simultaneously, all three independent variables managed to influence a company’s financial performance. Partially, the proportion of women of women on the board of directors has no effect on the company’s financial statement, white the proportion of women on the board of commissioners has a significant negative effect towards company’s financial performance. Furthermore, the proportion of women on the audit committee has a significant positive effect on the company’s financial performance. This findings suggest that leadership and the proportion of women in a company is a factor that needed to be considered because of their ability in influencing company’s financial performance that leads to the stability and profitability of the company itself.

PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI Muliawan, Leandro Keefe Arie; Susanto, Liana
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.v7i4.35012

This research is aiming to obtain empirical evidences about the impact of profitability, leverage, and liquidity on firm value in energy sector companies that are listed on the Indonesia Stock Exchange on 2019-2021. There are 41 companies selected as sample through purposive sampling method. Data processing techniques use multiple regression analysis that are helped by SPSS program (Statistical Product and Service Solution) for Windows 25 and Ms. Excel 2013. The results shows on this study indicate that profitability and leverage have significant positive effect for firm value, then liquidity does not have a significant effect on firm value. The implication of this study is the importance of observing the profitability and leverage ratio that will increase the firm value which will bring a good satisfactory for the investors.

PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN PERTUMBUHAN ASET TERHADAP NILAI PERUSAHAAN Nicholas; Susanto, Liana
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.v7i4.35013

The objective of this research is to gather empirical data on how leverage, firm size, and asset growth impact firm value.Property and real estate firms listed on the Indonesia Stock Exchange for the research period 2019–2021 make up the study's population. This study uses purposive sampling method. The sample are 39 firms. The research data are analyzed using multiple linear regression technique which were processed by IBM SPSS 23. The results of this study show that leverage, firm size and asset growth affect firm value simultaneously. Leverage has no clear impact on firm value, however firm size and asset growth have a positive and significant impact. The study's implication is that in order to boost the firm's value and investors' interest, total assets must be increased.

Training on General Journal Recording for Service Companies at SMA Kristoforus 1 Jakarta Susanto, Liana; Savero, Davin; Williem, Kevin
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.v6i1.1088

Backgrounds: In the business world, especially in today’s era of globalization which is full of competition, accounting plays an important role in providing useful information to interested parties. Therefore, participating in accounting training since school is considered useful in equipping students with additional knowledge that can be useful in the world of work later on or when students continue their education to a higher level. Objectives: The primary objectives of this activity were to: (1) deliver structured training on general journal recording for service companies to high school students, and (2) quantitatively and qualitatively assess the effectiveness of this short-term intervention in improving participants’ understanding of fundamental accounting concepts. Methodology: The community service team from Tarumanagara University partnered with SMA Kristoforus 1 in Jakarta to conduct accounting training for students in grades 10–12. The training process involved four phases: a needs assessment survey to identify partner priorities, development of a targeted training module, in-school workshop implementation (beginning with foundational theory, followed by worked examples), and hands-on practice through problem-solving exercises to gauge comprehension. Findings: Post-training assessment indicated that the majority of participants demonstrated a sufficient grasp of the general journal recording material presented, confirming improved understanding of basic accounting principles. Conclusions: The short-term accounting training proved effective in enhancing students’ foundational accounting knowledge, supporting the value of early exposure to vocational skills in a school setting.

Training on General Journal Recording for Service Companies at SMA Kristoforus 1 Jakarta Susanto, Liana; Savero, Davin; Williem, Kevin
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.v6i1.1088

Backgrounds: In the business world, especially in today’s era of globalization which is full of competition, accounting plays an important role in providing useful information to interested parties. Therefore, participating in accounting training since school is considered useful in equipping students with additional knowledge that can be useful in the world of work later on or when students continue their education to a higher level. Objectives: The primary objectives of this activity were to: (1) deliver structured training on general journal recording for service companies to high school students, and (2) quantitatively and qualitatively assess the effectiveness of this short-term intervention in improving participants’ understanding of fundamental accounting concepts. Methodology: The community service team from Tarumanagara University partnered with SMA Kristoforus 1 in Jakarta to conduct accounting training for students in grades 10–12. The training process involved four phases: a needs assessment survey to identify partner priorities, development of a targeted training module, in-school workshop implementation (beginning with foundational theory, followed by worked examples), and hands-on practice through problem-solving exercises to gauge comprehension. Findings: Post-training assessment indicated that the majority of participants demonstrated a sufficient grasp of the general journal recording material presented, confirming improved understanding of basic accounting principles. Conclusions: The short-term accounting training proved effective in enhancing students’ foundational accounting knowledge, supporting the value of early exposure to vocational skills in a school setting.

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