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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURNAL MUTIARA AKUNTANSI JURNAL ILMIAH MAKSITEK JURNAL ILMIAH KOHESI Yayasan Cita Cendikiawan Al Khwarizmi JURNAL MITRA PRIMA JRAM (Jurnal Riset Akuntansi Multiparadigma) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Jurnal Pengabdian Masyarakat Gemilang (JPMG) Jurnal Masyarakat Indonesia Insight Power (Kekuatan Wawasan) - Jurnal Pengabdian Kepada Masyarakat Digital (JUPED) Jurnal Audit dan Perpajakan Jurnal Manajemen Dan Akuntansi Medan Jurnal Pengabdian Masyarakat Bangsa Journal of Business Management and Economic Development Skena Bisnis Jurnal Pengabdian Masyarakat Indonesia
Corinna Wongsosudono
UNIVERSITAS IBBI
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PENGARUH PROFITABILITAS, LEVERAGE DAN KEPEMILIKAN MANAJERIAL TERHADAP HARGA SAHAM PADA PERUSAHAN MANUFAKTUR DI BEI 2016-2020 Eva A. Ambarita; Corinna Wongsosudono; Tarwiyah
Skena Bisnis Vol. 1 No. 1 (2024): Skena Bisnis Journal (SB)
Publisher : Fakultas Ilmu Sosial Dan Humaniora, Universitas Ibbi

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

Abstract

This study aims to analyze the factors that affect stock prices . The variables tested in this study are profitability, leverage and managerial ownership as independent variables. The dependent variable used is stock price . The population used in this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the period 2017 6-20 20 as many as 25 companies. The sample in this study were 11 companies selected based on purposive sampling method. The data analysis technique used is multiple linear regression analysis using the SPSS version 25 application.The results of this study indicate that partially profitability and managerial ownership have a significant positive effect on stock prices . Meanwhile, leverage has no effect on stock prices . Simultaneously profitability, leverage and managerial ownership have a significant effect on stock prices. .The conclusion of the research is that partially profitability and managerial ownership have a significant positive effect on stock prices , but leverage has no effect on stock prices . Simultaneously profitability, leverage and managerial ownership have a significant effect on stock prices.
Sosialisasi Penerapan PSAK 115 pada Transaksi Penjualan di PT Alfa Scorpii Setia Budi (Yamaha Medan) Mutia Riska Faridani; Rifdah Riyan Dara; Corinna Wongsosudono; Sovia Lolita Apriani Pardede; Ripka Seriidahnaita Ginting; Esty Pudyastuti
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 4 No. 2 (2025): Juni : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v4i2.5319

Abstract

PSAK 115 is an Indonesian accounting standard that governs revenue recognition from contracts with customers. Previously known as PSAK 72, the standard adopts IFRS 15 and replaces PSAK 23 and PSAK 34. PSAK 115 requires that revenue be recognized when the entity has fulfilled its performance obligations to the customer, ensuring revenue is recognized at the right time, in the correct amount, and with proper disclosure. In practice, however, implementing PSAK 115 poses challenges. Common issues include difficulties in determining the timing of revenue recognition, identifying performance obligations, transferring control, and allocating the transaction price to multiple obligations within a single contract. This community service was conducted at PT Alfa Scorpii Medan with the aim of enhancing the understanding of financial and administrative staff regarding PSAK 115. The method used involved presentations and interactive discussions. The results showed that participants understood the five-step revenue recognition model and the importance of contract-based reporting. It is expected that this activity will encourage the company to apply PSAK 115 more accurately, leading to financial reports that are more reliable, relevant, and useful for users’ decision-making processes.
Analysis of the Influence of CSR Categories on Company Value in Consumer Goods Companies Listed on Indonesia Stock Exchange Dara, Rifdah Riyan; Siregar, Hasrul; Faridani, Mutia Riska; Pardede, Sovia Lolita Apriani; Wongsosudono, Corinna
Journal of Business Management and Economic Development Том 4 № 01 (2026): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v4i01.2150

Abstract

This study aims to analyze the effect of corporate social responsibility disclosure and financial performance on company value in consumer goods companies listed on the Indonesia Stock Exchange from 2021 to 2023. This study uses a descriptive quantitative method with a sample of 32 companies from a total population of 96 companies. The data was processed using classical assumption tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results of this study indicate that, partially, CSR does not have a significant effect on company value, while financial performance has a significant effect. However, simultaneously, both are proven to have a significant effect on company value, with a contribution of 22.5% to the variation in company value, while the remaining 77.5% is influenced by other factors outside the scope of this study.
The Effect of AI on Financial Statement Preparation: An Experimental Study of Accounting Students Anggono Anggono; Fazlida Mohd Razali; Melinda Siregar; Sauh Hwee Teng; Corinna Wongsosudono
Jesya Vol 9 No 2 (2026): ARTICLES : RESEARCH JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2806

Abstract

The increasing adoption of generative artificial intelligence (AI) in higher education has created new opportunities to enhance accounting learning outcomes. Despite growing interest in AI-assisted learning, empirical evidence regarding the effectiveness of AI tools in improving students’ financial statement preparation skills remains limited. This study examines whether the use of ChatGPT improves students’ ability to prepare financial statements. A quasi-experimental design employing a non-equivalent control group was conducted involving 34 fourth-semester accounting students at Universitas IBBI. Participants were divided into an experimental group using ChatGPT and a control group without AI assistance. Data were collected through essay-based tests and analyzed using an independent samples t-test. The findings reveal a significant difference between the groups, with students who used ChatGPT achieving higher performance in financial statement preparation than those in the control group. These results suggest that ChatGPT can serve as an effective learning support tool in accounting education by enhancing students’ understanding and application of accounting concepts. The findings also provide empirical support for the principles of Connectivism Theory, which emphasizes technology-enabled knowledge acquisition and learning. This study contributes to the emerging literature on AI in accounting education and offers practical insights for educators seeking to integrate AI tools into teaching and learning activities. Future research is encouraged to adopt regression-based or structural equation modelling approaches to better examine the causal mechanisms of ChatGPT on accounting learning outcomes, while also incorporating larger, multi-institutional samples to enhance generalizability. In addition, future studies should consider key individual factors such as AI literacy, self-efficacy, and learning motivation to provide a more comprehensive understanding of its effectiveness.
Peningkatan Pemahaman Pelaporan Pajak Penghasilan Manajemen Yayasan Pengelola Jurnal Elektronik: Peningkatan Pemahaman Pelaporan Pajak Penghasilan Manajemen Yayasan Pengelola Jurnal Elektronik anggono anggono; Siti Aisyah Nasution; Sauh Hwee Teng; Siti Dini; Puji Harianti; Tar wiyah; Ahmad Saputra; Ari Irawan; Melinda Siregar; Corinna Wongsosudono
Jurnal Mitra Prima Vol. 8 No. 1 (2026): JURNAL MITRA PRIMA
Publisher : Mitra prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/mitra_prima.v8i1.8109

Abstract

This community service activity was conducted to improve tax understanding through socialization in the form of training at Yayasan Literasi Emas Nusantara. The main issue addressed by the foundation was that many members had not yet comprehensively understood tax obligations, including tax reporting procedures. The activity was carried out using lecture-based instruction, simulations, and interactive question-and-answer sessions. To measure the improvement in participants’ understanding, pre-tests and post-tests were administered with a success indicator of an average score of 60. The pre-test results showed an average score of 43, while the post-test score increased to 62, exceeding the predetermined indicator. These results indicate that tax socialization and training effectively improved participants’ tax understanding. Furthermore, adequate tax knowledge can enhance taxpayers’ compliance and independence in reporting personal taxes. However, the limitation of this activity was the relatively short training duration; therefore, follow-up training with sufficient time allocation is recommended for deeper material comprehension.
Optimalisasi Pengendalian Kas dan Persediaan pada Usaha Cafe Multiproduk melalui Pelatihan Akuntansi Praktis di Locana & More Medan Mutia Riska Faridani; Sovia Lolita Apriani Pardede; Corinna Wongsosudono; Ripka Seriidahnaita Ginting; Esty Pudyastuti; Rifdah Riyan Dara
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 03 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i03.323

Abstract

This Community Service Program aims to improve cash control and inventory management at Locana & More, a multiproduct café business that also sells flowers and fashion items. The partner’s main problems include the absence of a structured cash recording system, inconsistent transaction documentation, and the lack of inventory records, which resulted in discrepancies between physical stock and written records. The program was carried out using a participatory approach and hands-on practice, actively involving the owner and employees in practical accounting training. The training covered daily cash books, cash journals, transaction documentation, stock cards, and scheduled Stock Opname. The results indicate significant improvements in recording consistency, stock accuracy, and employees’ understanding of basic accounting procedures. In addition, the program produced a Standard Operating Procedure (SOP) for cash and inventory control that can be applied sustainably. Overall, the program positively strengthened internal control systems and enhanced operational efficiency.
Dampak Beban Kerja terhadap Kinerja Karyawan pada Kantor Konsultan Pajak Anggono Anggono; Siti Aisyah Nasution; Sauh Hwee Teng; Tarwiyah Tarwiyah; Ahmad Saputra; Ari Irawan; Corinna Wongsosudono
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7242

Abstract

Latar belakang: Penelitian ini berfokus pada permasalahan kinerja karyawan dengan mengkaji pengaruh beban kerja terhadap kinerja di kantor konsultan pajak. Studi ini bertujuan membandingkan kinerja karyawan yang menangani tiga kasus dengan mereka yang menangani lima kasus selama periode tiga bulan. Metode penelitian: Penelitian ini menggunakan desain quasi-experimental dengan kelompok non-ekivalen. Sampel penelitian terdiri dari 32 karyawan yang dipilih secara acak dari sebuah firma konsultan pajak. Data dikumpulkan menggunakan lembar observasi kinerja karyawan yang telah divalidasi sebelumnya. Analisis data dilakukan melalui statistik deskriptif, uji normalitas, uji homogenitas, dan uji independent samples t-test untuk mengetahui perbedaan kinerja antara dua kelompok karyawan yang memiliki beban kerja berbeda. Hasil penelitian: Hasil analisis menunjukkan bahwa terdapat perbedaan yang signifikan antara kinerja karyawan yang menangani tiga kasus dan lima kasus. Karyawan yang menangani tiga kasus memiliki rata-rata skor kinerja yang lebih tinggi dibandingkan dengan karyawan yang menangani lima kasus. Temuan ini menunjukkan bahwa peningkatan beban kerja berdampak negatif terhadap kinerja karyawan, di mana semakin banyak kasus yang ditangani, semakin rendah kualitas kinerja yang dihasilkan. Kesimpulan: Penelitian ini menyimpulkan bahwa beban kerja tinggi berdampak negatif terhadap kinerja karyawan. Oleh karena itu, manajer perlu mengatur beban kerja secara seimbang, dan penelitian selanjutnya disarankan menambahkan variabel seperti tekanan waktu, pengalaman, dan kompetensi karyawan untuk pemahaman yang lebih mendalam.
Co-Authors Ahmad Saputra Ahmad Saputra Anggono Anggono Arasy Ayu Setiamy Ari Irawan Ari Irawan Aulia Trisna Setiadi Balqis, Khairunnisa Dara, Rifdah Riyan Edison Edison Esty Pudyastuti Eva A. Ambarita Fajrillah, Fajrillah Faridani, Mutia Riska Fatimah Pohan Fazlida Mohd Razali Gulo, Devita Permata Hati Gultom, Cory Nova tamara HAPCIN SUHAIRY Hasrul Siregar Hek, Tan Kim JESSYCA . Joan Berlin Damanik Juni Yanris, Gomal Karo, Mira Br Lenny Menara Sari Saragih Lolita A. Pardede, Sovia Lusiah Lusiah Mipo Mipo Mira Br Karo Mutia Riska Faridani Nirwana Br. Bangun Pardede, Sovia Lolita Pardede, Sovia Lolita Apriani Petrus Gani Pratiwi Putri Lestari Pudyastuti, Esty Puji Harianti Rifdah Riyan Dara Ripka Seriidahnaita Ginting Riyan, Rifdah Dara Rostina Rostina Setiadi, Aulia Trisna Siregar, Melinda Siti Aisyah Nasution Siti Aisyah Nasution Siti Dini SOVIA LOLITA APRIANI PARDEDE Sovia Lolita Pardede Sri Juliana Sari Djakaria Tar wiyah Tarwiyah Tarwiyah Tarwiyah Tarwiyah, Tarwiyah Teng Sauh Hwee TIO FANNY ANGELE Widya wati ZENSEN ZENSEN