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All Journal Media Riset Akuntansi Jurnal Dinamika Akuntansi Media Ekonomi dan Manajemen Prosiding Seminar Nasional INDOCOMPAC Journal of Entrepreneurship, Management and Industry (JEMI) Indonesian Journal for Social Responsibility Trilogi Accounting & Business Research Journal of International Conference Proceedings CONSEN: Indonesian Journal of Community Services and Engagement
Monica Weni Pratiwi
Bakrie University
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Physics Social Sciences Other

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PENGARUH STRUKTUR MODAL DALAM MEMEDIASI HUBUNGAN ANTARA DIVERSFIKASI TERHADAP KINERJA KEUANGAN PERUSAHAAN Agustian, Aditya Nur; Ramadhan, Fakhrizal; Aulia, Hanifa; Sulistyorini, Dyah Ayu; Pratiwi, Monica Weni
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1493

Abstract

The purpose of this study was to examine the direct effect of diversification and capital structure variables on financial performance, as well as the indirect effect of capital structure on company financial performance. The population of this research is the automotive and component companies listed on the Indonesia Stock Exchange in the 2015-2019 period amounting to 65. The sampling technique used is the purposive sampling method. The data analysis method used was path analysis and Sobel test using SPSS software. The results show that diversification does not affect the capital structure, diversification and capital structure affect the company's financial performance, and capital structure does not mediate the relationship between diversification and the company's financial performance. The limitation in this study is that it only uses one type of measurement of the company's financial performance. The results of this study are expected to contribute to the field of financial accounting.Keywords: Capital Structure, Diversification, Financial Performance
Pelatihan Perhitungan Harga Jual untuk Pelaku Usaha Mikro Kecil dan Menengah “My Cheese” Jurica Lucyanda; Monica Weni Pratiwi; Holila Hatta; Raka Muhammad Hasbie; Sarah Novita Asa; Khairun Najwa Mubarok
Indonesian Journal for Social Responsibility Vol. 8 No. 01 (2026): June 2026
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v8i01.500

Abstract

Higher   education is one of the institutions responsible for supporting Micro, Small, and Medium Enterprises (MSMEs) in their business. This responsibility is to foster MSMEs, enabling them to develop and contribute to economic growth. The purpose of this community service (PkM) is to increase the knowledge and understanding of the importance of calculating the cost of production and selling price for MSME actors. MSMEs are a rapidly growing business and support economic growth in Indonesia. Currently, there are problems faced by MSME actors in computing the cost of production and the selling price. This problem is caused by the limited knowledge and understanding of MSME actors in determining the cost of production and the selling price. Based on these problems, it is necessary to have training activities on the calculation of the cost of production and the selling prices for MSME actors. The partners of this activity are MSMEs that produce cheese sticks under the " My Cheese" brand as a home industry product. The approach of this community service activity is a service learning approach. This activity concluded that the training impacts the MSMEs' knowledge on calculating the cost of production and the selling price of products. The pretest and posttest of surveys conducted concluded that there was an 80% increase in participants' knowledge of cost, calculation of cost of production, and determination of selling price (before the training, only 20% understood the concept of cost, and after the training 100%).
Financial Reporting Training Based on Financial Accounting Standards for Foundation at Yayasan Darul Hikam Insani Bekasi: Pelatihan Pelaporan Keuangan Berdasarkan Standar Akuntansi Keuangan Yayasan di Yayasan Darul Hikam Insani Bekasi Jurica Lucyanda; Monica Weni Pratiwi; Berkah Iman Santoso; Raka Muhammad Hasbie; Sarah Novita Asa; Khairun Najwa Mubarok
CONSEN: Indonesian Journal of Community Services and Engagement Vol. 5 No. 2 (2025): Consen: Indonesian Journal of Community Services and Engagement
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/consen.v5i2.2294

Abstract

Community Service (PkM) aims to increase the knowledge and understanding of the management of the Darul Hikam Insani Foundation (YDHI) Pondok Gede Bekasi in compiling the Foundation's financial statements in accordance with the Financial Accounting Standards (SAK) compiled by the Indonesian Institute of Accountants (IAI), namely the Interpretation of Financial Accounting Standards (ISAK) 335. This training was carried out to provide solutions for the management of the Foundation because of the problems faced by the management of the Darul Hikam Insani Mosque Foundation Pondok Gede Bekasi. The problem faced is the limited literacy related to the preparation of financial statements based on Financial Accounting Standards for Foundations which are non-profit oriented entities so that the Foundation's management has not implemented financial reporting based on ISAK 335. Financial statements are a tool of accountability of the Foundation's management to donors so that the finances obtained are reported transparently and accountably. In addition, the rapid development of technology so that it is the focus of this service activity to help and facilitate the Foundation's management to make financial statement applications based on digital-based ISAK 335. This activity provides significant benefits for YDHI management in compiling financial statements based on ISAK 335, in addition to the existence of a digital-based application can help YDHI management prepare transparent and accountable financial reports as a medium of accountability to donors.
Analisis Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Perusahaan Imanuel Parluhutan Mangasi Nainggolan; Monica Weni Pratiwi
Media Ekonomi dan Manajemen Vol 32, No 1 (2017): Peningkatan Kapabilitas Bisnis Berorientasi Kepuasan Pelanggan
Publisher : Fakultas Ekonomika dan Bisnis UNTAG Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.364 KB) | DOI: 10.24856/mem.v32i1.465

Abstract

AbstrakPenelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kinerja keuangan perusahaan. Faktor-faktor tersebut diproksikan menjadi konservatisme akuntansi, konvergensi International Financial Reporting Standard, dan struktur modal. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2011 sampai dengan 2013 sebanyak 153 sampel. Dalam penelitian ini metode analisis data yang digunakan adalah pendekatan kuantitatif dengan menggunakan regresi berganda. Berdasarkan penelitian yang telah dilakukan pada perusahaan manufaktur terdaftar di Bursa Efek Indonesia, dapat disimpulkan bahwa konservatisme akuntansi dan struktur modal berpengaruh terhadap kinerja keuangan sedangkan konvergensi International Financial Reporting Standard yang diproksikan dengan manajemen laba tidak berpengaruh terhadap kinerja keuangan. Kata Kunci: Kinerja Keuangan, Konservatisme Akuntansi, Konvergensi International Financial Reporing Standard, Struktur Modal. Abstract This study aimed to analyze the factors that affect the company's financial performance. These factors proxy into accounting conservatism, the convergence of International Financial Reporting Standards, and capital structure. The sample used in this research is manufacturing companies listed in Indonesia Stock Exchange from 2011 to 2013 as many 153 sample. In this study, data analysis method used is quantitative approach using multiple regression. Based on research that has been conducted on manufacturing companies listed in Indonesia Stock Exchange, it can be concluded that accounting conservatism and capital structure affect the financial performance whereas convergence of International Financial Reporting Standard proxy by earnings management has no effect on the financial performance.Keywords: Financial Performance, Accounting Conservatism, The Convergence Of International Financial Reporting Standard, Capital Structure.
Co-Authors Agustian, Aditya Nur Annastasya Nurdini , Dinda Annastasya Nurdini, Dinda Arni Widyastuti, Dominica Aulia, Hanifa Berkah Iman Santoso Charis Charis Dudi Rudianto Ernanda, Mercedes Daimler Benz Fadhilah, Anisah Holila Hatta Iman Santoso, Berkah Imanuel Parluhutan Mangasi Nainggolan Jurica Lucyanda Karlina, Rina Khairun Najwa Mubarok Nurusyifa, Nurusyifa Palupi, Ajeng Feby Pratiwi, Anggun Putri Putri, Wulan Aulia Raka Muhammad Hasbie Ramadhan, Fakhrizal Sarah Novita Asa Setyoningsih, Susi Shofiyah Hady Solechuddin, Solechuddin Sudarso, Andika Yos Sulistyorini, Dyah Ayu Taga, Charis Tahar, Reta Sharfina Yudhistira, Radian Gita Zubaidah Chaidir, Siti