Articles
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI PENGAMBILAN KEPUTUSAN HEDGING ]]>
<![CDATA[Kristanto, Harris]]>;
<![CDATA[Rasyid, Rosmita]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i2.29709
<![CDATA[The goals is examine how influence growth opportunities, leverage, liquidity, and firm size with Hedging decisions about the production company based on Indonesia Stock Exchange during 2017-2019. Using 36 manufacturing companies as samples with purposive sampling method. The data in this study were processed using the EViews 12 program and Microsoft Excel 2010. The results of this study indicate that growth opportunities have a significant effect on hedging decision making, leverage has does not significantly affect decision making in hedging transactions, liquidity has no significant effect on hedging decision making, and firm size does not. significant affect on hedging decision making.]]>
<![CDATA[PENGARUH CAPITAL STRUCTURE, PROFITABILITY, FIRM SIZE, GROWTH, DAN LIQUIDITY TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Christianto, Albert]]>;
<![CDATA[Rasyid, Rosmita]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i2.29921
<![CDATA[This study aims to obtain empirical evidence about the effect of capital structure, profitability, firm size, growth, and liquidity on the firm value of consumer goods manufacturing companies listed on the Indonesian stock exchange for the 2017-2019 period. The sample used in this study was obtained using purposive sampling, consisting of manufacturing companies in the consumer goods sector listed on the stock exchange in 2017-2019. The data obtained for this study were processed using eviews9. The results showed that capital structure had a significant effect on firm value, profitability, firm size, growth and liquidity had no effect on firm value.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMILIKI PENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI ]]>
<![CDATA[Putri, Hertarisa]]>;
<![CDATA[Rasyid, Rosmita]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i3.31425
<![CDATA[This study aims to analyze the effect of solvency, liquidity, institutional ownership, managerial ownership and investment decisions on firm value in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. This company uses 88 manufacturing companies as samples with purposive sampling technique. Data processing was carried out using the Eviews 12 program. The results of this study indicate that solvency has a significant positive effect on firm value and managerial ownership has a significant negative effect on firm value. while liquidity, institutional ownership, and investment decisions have no significant positive effect on firm value. Hypothesis testing is done by using a panel data regression model.]]>
<![CDATA[EFEKTIVITAS SISTEM PENGENDALIAN MANAJEMEN ATAS PENDAPATAN TERHADAP TINGKAT LABA PADA PT.XYZ ]]>
<![CDATA[Karaniya, Karaniya]]>;
<![CDATA[Rasyid, Rosmita]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i4.32388
<![CDATA[This research was conducted at PT. XYZ which is a construction equipment supplier company, with the aim of knowing the management control system for income that is applied to PT. XYZ and how it affects the company's profit and how the level of effectiveness of the management control system. The type of research used is descriptive research with data collection methods through interviews with managers from PT.XYZ. Methods of data processing using qualitative analysis methods. The results of this study indicate that the control system at PT. XYZ is still ineffective due to management neglect and employee failure in carrying out orders from managers and the system that has been made is not fully implemented with discipline by PT. XYZ employees.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Suhandy , Ricky]]>;
<![CDATA[Rasyid, Rosmita]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v6i4.32451
<![CDATA[The purpose of this research is to examine the effect of leverage, profitability, liquidity, cash flow and dividend payment on cash holding in manufacturing companies listed on the Indonesia Stock Exchange during the year 2017 to 2020. The research used 38 manufacturing companies that were selected using purposive sampling method for a total of 152 sample in four years. The result of the research are profitability have significant positive impact on cash holding, liquidity have insignificant positive impact on cash holding and leverage, cash flow, dividend payment has insignificant negative impact on cash holding.]]>
<![CDATA[PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN KOPERASI RUMAH BATIK SETU ]]>
<![CDATA[Rasyid, Rosmita]]>;
<![CDATA[Felice, Jeslyn]]>
<![CDATA[ Jurnal Serina Abdimas Vol 1 No 1 (2023): Jurnal Serina Abdimas ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara ]]>
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DOI: 10.24912/jsa.v1i1.23914
<![CDATA[Financial reports aim to provide information to users regarding the performance of the organization/company as well as the condition of the organization's/company's financial position including Micro, Small and Medium Enterprises (MSME) organizations. Financial reports can show management's performance in managing the organization and are useful for users in making decisions about their relationship with the organization. MSME managers often experience difficulties in compiling financial reports due to a lack of understanding and do not understand how to make accounting books in accordance with applicable standards, lack of outreach and lack of MSME accounting training. Partner in this community service activity (PKM) is a SME in the form of cooperatives that provide for the needs of their members. Financial reports are also needed by partner, namely the Setu batik house business cooperative to see the operating performance and financial position of this organization. This Setu batik house is under the auspices of the Setu batik house business cooperative. The location of Setu's batik house is in the Batan Indah complex, Setu District, South Tangerang. This organization records its operations in a very simple way. The financial reports that are made are simply Accountability Reports that are simple and cash-based. This partner's financial statements have not been prepared based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). For this reason, PKM is needed so that accounting understanding is the most dominant variable for the implementation of SAK EMKM to be applied. This PKM activity aims to assist partners in preparing financial reports based on SAK EMKM. Implementation of PKM is carried out by the method of compiling guidelines for preparing financial reports based on SAK EMKM, coordinating with partners by understanding financial reports prepared by partners and disseminating guidelines for preparing financial reports based on SAK EMKM so that PKM activities can be carried out properly and provide benefits for partners. Laporan keuangan bertujuan untuk memberikan informasi kepada pihak pengguna mengenai kinerja organisasi/perusahaan maupun kondisi posisi keuangan organisasi/perusahaan termasuk organisasi Usaha Mikro, Kecil dan Menengah (UMKM). Laporan keuangan dapat menunjukkan kinerja manajemen dalam mengelola organisasi dan bagi pemakai bermanfaat dalam mengambil keputusan tentang hubungannya dengan organisasi tersebut. Pengelola UMKM sering mengalami kesulitan dalam menyusun laporan keuangan karena kurangnya pemahaman dan tidak mengertinya membuat pembukuan akuntansi yang sesuai dengan standar yang berlaku, kurangnya sosialisasi dan belum adanya pelatihan akuntansi UMKM. Mitra dalam Pengabdian Kepada Masyarakat (PKM) ini adalah UMKM berupa koperasi yang menyediakan kebutuhan anggotanya. Laporan keuangan dibutuhkan pula oleh mitra yakni koperasi usaha rumah batik Setu untuk melihat kinerja operasi dan posisi keuangan organisasi ini. Rumah batik Setu ini dibawah naungan koperasi usaha rumah batik Setu. Lokasi rumah batik Setu berada di komplek Batan Indah Kecamatan Setu Tangerang Selatan. Organisasi ini melakukan catatan atas usahanya dengan cara yang masih sangat sederhana. Laporan keuangan yang dibuat hanyalah Laporan Pertanggungjawaban yang sederhana dan berbasiskan kas. Laporan keuangan mitra ini belum disusun berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM). Untuk itulah PKM ini diperlukan agar pemahaman akuntansi merupakan variabel yang paling dominan terhadap implementasi SAK EMKM dapat diterapkan. Kegiatan PKM ini bertujuan untuk membantu mitra dalam Menyusun laporan keuangan berdasarkan SAK EMKM. Pelaksanaan PKM dilakukan dengan metode menyusun panduan penyusunan laporan keuangan berdasarkan SAK EMKM, berkoordinasi dengan mitra dengan memahami laporan keuangan yang disusun mitra dan mensosialisasikan panduan penyusunan laporan keuangan berdasarkan SAK EMKM sehingga kegiatan PKM ini dapat terlasana dengan baik dan bemberikan manfaat bagi mitra.]]>
<![CDATA[PENGAJARAN MATERI PERPAJAKAN NPWP DAN NPPKP PADA SMK STRADA 1 ]]>
<![CDATA[Lysander, Joshua Jose]]>;
<![CDATA[Rasyid, Rosmita]]>
<![CDATA[ Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara ]]>
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DOI: 10.24912/jsa.v2i1.29229
<![CDATA[Taxation is a mandatory contribution from the citizens to the government based on laws, and it is coercive in nature, not receiving direct benefits (counterperformance) that can be immediately demonstrated and used to pay for general expenditure financing. The global world has experienced the COVID-19 pandemic, which has had a significant impact on the economy sector, resulting in many changes in tax regulations. The Teaching Assistance activity in Educational Units aims to improve the author's skills, both hard and soft skills, and provide taxation knowledge, especially on the subjects of Taxpayer Identification Numbers and Taxable Entrepreneur Confirmation Numbers to students. This activity is carried out at SMK Strada 1 for a total of 10 face-to-face meetings, starting from August 28, 2023, until October 5, 2023.The method of implementing the PKM (Community Service Program) used is to provide teaching through face-to-face meetings / offline and to incorporate some games related to the material.. The results of this activity show that students of SMK Strada 1 can easily understand the material taught and aim to increase the knowledge of the students of SMK Strada 1 regarding taxation subjects, especially the subjects of Taxpayer Identification Numbers and Taxable Entrepreneur Confirmation Numbers.]]>
<![CDATA[PENYULUHAN JURNAL PENYESUAIAN DI SMK STRADA 1 ]]>
<![CDATA[Kelvin]]>;
<![CDATA[Rasyid, Rosmita]]>
<![CDATA[ Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara ]]>
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DOI: 10.24912/jsa.v2i1.29230
<![CDATA[Teaching assistance in an educational unit is one form of community services that can be carried out by Tarumanagara University students in the form of teaching accounting in high schools and vocational schools. This activity aims to provide accounting knowledge regarding adjusting journal that is made at the end of an accounting period. Teaching assistances is carried out in Strada 1 Vocational School through face-to-face sessions with a total of 10 meetings. There are 3 steps that is taken during the execution of teaching assistances which are preparation of teaching material, delivery of teaching materials, dan comprehension evaluation through problem solving. This activity aims to provide the Strada 1 Vocational School students with the knowledge of adjusting journals and accounting in general, while also developing Tarumanagara University students’ skills in public speaking through face-to-face teaching that will be done. The result of this activity for the Strada 1 Vocational School students is the receipt of a deeper understanding of accounting through a different teaching approach than what they are used to. The results of this activity for Tarumanagara University students are the developed skills in preparing teaching materials that is easy to understand and the development of public speaking skills in an attempt of delivering teaching materials in an engaging manner. Through teaching assistances activity, it is hoped that the Strada 1 Vocational School students will develop an interest in accounting and be equipped with the knowledge to face further education in college or challenges in the working environment.]]>
<![CDATA[PENGAJARAN PENCATATAN BUKU BESAR PERUSAHAAN JASA DI SMK STRADA 1 ]]>
<![CDATA[Nur Adibah, Zahra Fiany]]>;
<![CDATA[Rasyid, Rosmita]]>
<![CDATA[ Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara ]]>
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DOI: 10.24912/jsa.v2i1.29231
<![CDATA[The evolution of time has brought significant changes to life, especially in the field of accounting. Accounting is not only about recording financial transactions but is also a crucial management tool providing valuable information to support managerial decision-making processes. A service company operates in the service industry, offering services rather than physical products. They provide a variety of services to customers without tangible results. The Teaching Assistance activities conducted at SMK Strada 1 took place over 10 sessions, starting from August 28, 2023, to September 26, 2023, with the aim of developing the author's soft skills and hard skills in teaching and understanding basic accounting. The implementation method of this Merdeka Belajar Kampus Merdeka activity included presenting conceptual material, discussing practice problems, and providing learning aids such as games. The author gained new experiences in carrying out tasks in the educational institution, which had not been done before. The opportunity allowed the author to conduct face-to-face/offline teaching to the 10th-grade students of SMK Strada 1, focusing on basic accounting, especially the General Ledger. Through this activity, the author successfully improved communication skills in the teaching-learning process, aiming to broaden the students' knowledge in the field of accounting.]]>
<![CDATA[PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR ASET, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ]]>
<![CDATA[Elvira, Shannen]]>;
<![CDATA[Rasyid, Rosmita]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v7i4.34920
<![CDATA[This research was conducted to find out how profitability, liquidity, asset structure, and company size affect companyvalue in companies in the consumer non cyclicals sector and the healthcare sector that are listed on the Indonesia Stock Exchange during 2019–2021. The samples selected by the purposive sampling method and valid data were 39 companies, consisting of 31 companies in the consumer non cyclicals sector and 8 companies in the healthcare sector. Techniques for data processing involving multiple regression analysis and the use of tools, specifically the Eviews program version 12.0 and Microsoft Excel 2010. The results of this study indicate that profitability and asset structure have a positive effect on firm value. Liquidity and firm size have no effect on firm value.]]>
