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All Journal Jurnal Ekonomi Manajemen Bisnis Kompetensi Ilmiah Manajemen Bisnis Syntax Literate: Jurnal Ilmiah Indonesia JURNAL MANAJEMEN BISNIS Jurnal Ilmiah Edunomika (JIE) Jurnal Bakti Masyarakat Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Manajemen Bisnis dan Keuangan Jurnal Manajerial Dan Kewirausahaan Indonesian Journal of Multidisciplinary Science Journal of Accounting and Finance Management (JAFM) Eduvest - Journal of Universal Studies Paradoks : Jurnal Ilmu Ekonomi International Journal of Application on Economics and Business Jurnal Serina Ekonomi dan Bisnis Dhana Jurnal Serina Abdimas Dhana
Herman Ruslim
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Public Health Social Sciences Other

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FACTORS INFLUENCING THE INTENTION OF BEHAVIOR IN USING GOPAY MOBILE PAYMENT Turangan, Joyce A.; Ruslim, Herman
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2569-2576

Abstract

At present, the development of technology and the internet is advancing rapidly and continues to grow from year to year. The number of smartphone and internet users is also increasing, leading to more frequent use of mobile payment applications. The use of mobile payment applications has several advantages, such as accelerating transactions and facilitating cashless payments. One of the applications used for mobile payment is GoPay, alongside other options such as OVO, Shopee, Dana, and other mobile payment platforms. The researcher aims to analyze the perception of the community towards GoPay as an electronic payment method using the Unified Theory of Acceptance and Use of Technology (UTAUT) approach, which explains user behavior toward information technology based on social influence, performance expectancy, effort expectancy, and facilitating conditions. Each determinant is then tested against behavioral intention. This study has four hypotheses that will be tested, and the data collected for this research is obtained through respondent answers from questionnaires. The data is analyzed using Partial Least Square (PLS) analysis with Smart-PLS software, and the research results indicate that all variables have a positive and significant influence on behavioral intention.
THE IMPINGEMENT OF AUDIT TENURE, AUDIT FEES, ABILITY AND AUDITOR’S INDEPENDENCE REGARDING AUDIT QUALITY Siboro, Theresia Citra; Ruslim, Herman
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11873

Abstract

Prevalent global economic competition has become increasingly fierce, both in business sectors and service industries such as Public Accountant Firm (KAP). With the growth of businesses that are listed on the Indonesia Stock Market, there is a rising demand for high-quality audit reports. Therefore, auditors must continually enhance the quality of their audits. This research looks into the effects of audit tenure, audit fees, ability, as well as auditor’s independence regarding audit quality. Primary data for this study were obtained through the distribution of questionnaires via Google Forms to the auditors in Public Accountant Firm (KAP) in the DKI Jakarta region. The research employed 45 sample size for purposive sampling. It made use of multiple linear regression in the analysis to examine information, and outcomes showed the proficiency variable significantly affects audit quality. However, audit tenure, audit fees, and auditor independence do not significantly affect audit quality.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA TOKO SEMBAKO DEWI DI BEKASI Ruslim, Herman; Rizka Yukianti, Chaira; Laurent, Margaret
Jurnal Serina Abdimas Vol 1 No 3 (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.v1i3.26142

Abstract

Laporan keuangan merupakan suatu informasi yang menjelaskan kondisi keuangan badan usaha yang digunakan sebagai bayangan performance keuangan lembaga usaha. Untuk itu, laporan keuangan dapat dinyatakan sebagai alat yang sangat penting dalam upaya mencapai tujuan dalam memperoleh informasi, baik yang menyangkut kondisi keuangan suatu usaha, sampai pada hasil kinerja yang akan dicapai oleh perusahaan tersebut. Melalui laporan keuangan ini, dapat diketahui kinerja keuangan suatu usaha, sehingga dapat digunakan sebagai dasar evaluasi dalam langkah keputusan selanjutnya. Program PKM ini berupa pelatihan pembuatan laporan laba rugi pada toko sembako ini di Bekasi. Tujuan dari kegiatan ini adalah memberikan input kepada usaha ini untuk memulai melakukan pencatatan terhadap aktivitasnya. Melalui pencatatan yang tepat maka pada akhirnya dapat merapikan keuangan toko ini. Universitas Tarumanagara turut membantu dalam hal penyediaan dana dalam terciptanyanya kegiatan ini.
PENETAPAN TATA LETAK UNTUK MEMPERLANCAR ARUS BARANG PADA TOKO SAM MART DI JAKARTA BARAT Ruslim, Herman; Yukianti, Chaira Rizka; Laurent, Margaret
Jurnal Serina Abdimas Vol 2 No 3 (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.v2i3.31922

Abstract

Layout is one of the things that needs to be considered in order to increase the number of consumers in a business. Through this layout it is hoped that it will make it easier to search for goods. When goods are easy to find, it is hoped that sales of goods will increase. This activity will focus on the layout of the Sam Mart Store. This shop is a shop that sells various kinds of daily necessities (food) products. The layout of the Sam Mart Store is still classified as not neat/organized so repairs or improvements are needed to the layout. This layout is also carried out by grouping goods based on their function and type for the goods they sell. This PKM program takes the form of arranging the layout of goods in this shop business, where this business experiences difficulties when picking up goods and the flow of people in and out is also hampered. The aim of this community service activity is to provide input to this business to reorganize its layout. A good layout will facilitate the flow of goods and people and you will not experience difficulties when looking for certain items. Tarumanagara University as an entrepreneurial campus helps provide funds to carry out these community service activities. ABSTRAK Tata letak merupakan salah satu hal yang perlu diperhatikan dalam rangka meningkatkan jumlah konsumen pada sebuah usaha, melalui tata letak ini diharapkan memudahkan dalam pencarian barang. Ketika barang mudah ditemukan diharapkan dapat meningkat penjualan barang. Kegiatan ini akan difokuskan pada tata letak di Toko Sam Mart. Toko ini merupakan toko yang menjual beraneka macam produk kebutuhan sehari-hari (pangan). Tata letak pada Toko Sam Mart masih tergolong tidak rapi/teratur sehingga diperlukan perbaikan atau pembenahan pada tata letak tersebut. Tata letak ini juga dilakukan melalui pengelompokkan barang berdasarkan fungsi dan jenisnya untuk barang yang dijualnya. Program PKM ini berupa penataan tata letak barang pada usaha toko ini, dimana usaha ini mengalami kesulitan ketika mengambil barang dan arus keluar masuk orang juga terkendala. Tujuan kegiatan pengabdian kepada masyarakat ini dapat memberikan masukan kepada usaha ini untuk mengatur ulang tata letaknya. Melalui tata letak yang baik akan memperlancar arus barang dan orang sertatidak mengalami kesulitan ketika mencari barang tertentu. Universitas Tarumanagara sebagai kampus entrepreneur yang membantu penyediaan dana demi terselenggaranya kegiatan pengabdian masyarakat ini
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA PADA TOKO SAM MART DI JAKARTA BARAT Ruslim, Herman; Jessica Maria Kusuma M; Angelica Cipto
Jurnal Bakti Masyarakat Indonesia Vol. 8 No. 2 (2025): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v8i2.34695

Abstract

Pembuatan laporan keuangan memang sangat penting untuk keberlangsungan suatu usaha. Laporan keuangan tidak hanya memberikan gambaran tentang kesehatan finansial usaha, tetapi juga memberikan pemahaman yang jelas tentang kinerja yang tercapai selama periode tertentu. Salah satu komponen utama dari laporan keuangan adalah laporan laba rugi, yang menunjukkan apakah perusahaan memperoleh keuntungan atau mengalami kerugian dalam periode tersebut. Laporan laba rugi mencatat dua hal utama: (1) pendapatan: Semua penerimaan atau penghasilan yang diperoleh dari kegiatan usaha, seperti penjualan produk atau jasa, (2) Beban: Semua pengeluaran yang dikeluarkan untuk menjalankan operasional usaha, seperti biaya bahan baku, upah karyawan, sewa, dan biaya lainnya. Dari pendapatan dan beban ini, dapat dihitung laba atau rugi bersih. Jika pendapatan lebih besar dari beban, maka perusahaan memperoleh laba bersih. Sebaliknya, jika beban lebih besar dari pendapatan, perusahaan mengalami kerugian bersih. Laporan laba rugi ini juga berperan dalam membantu perusahaan mengetahui besarnya laba atau rugi yang harus dilaporkan untuk kepentingan perpajakan. Dengan laporan yang akurat, perusahaan bisa mematuhi kewajiban pajaknya dengan benar. Selain itu, laporan laba rugi yang jelas dan terstruktur juga membantu pengelola usaha dalam mengambil keputusan strategis untuk perbaikan dan pengembangan usaha ke depan. Program PKM ini berupa pelatihan pembuatan laporan laba rugi pada toko Sam Mart di Jakarta Barat. Tujuan kegiatan pengabdian kepada masyarakat ini adalah membantu toko untuk mengatasi masalah yang selama ini terjadi, yaitu pelaporan pajak. Melalui pencatatan yang baik dan tepat maka pada akhirnya dapat merapikan keuangan toko ini serta dapat diketahui besarnya laba/rugi yang merupakan indikator perhitungan pajak usaha.
Effect of Intellectual Capital and Corporate Social Responsibility on Firm Value with Tax Avoidance as Moderating Variable Rantung, Diestri Margaret; Ruslim, Herman
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5809

Abstract

This study examines the impact of intellectual capital and corporate social responsibility (CSR) on firm value, with tax avoidance as a moderating variable. It focuses on primary consumer goods companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The sample, selected through purposive sampling, includes 37 companies that met specific criteria. Moderated regression analysis (MRA) was performed using Eviews 13 and SPSS 25, with data prepared in Microsoft Excel. The study found that intellectual capital significantly increases firm value, demonstrating that companies using knowledge-based resources effectively see improved market performance and competitive advantage. Conversely, corporate social responsibility (CSR) and tax avoidance showed no significant effects on firm value, indicating these factors did not drive value creation within primary consumer goods firms. Additionally, tax avoidance did not significantly modify the relationship between intellectual capital and firm value, or between CSR and firm value, showing that tax strategies did not impact these relationships.
Emotional Accounting: Uncovering the Role of Affect in Managerial Decision Making Tania, Tania; Ruslim, Herman
Dhana Vol. 2 No. 3 (2025): DHANA-SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/neqrk449

Abstract

This study examines the role of emotions and emotional intelligence in managerial decision-making, focusing on how affect influences performance and decision quality. Managerial decision-making is not only driven by data and rational analysis but also influenced by emotional elements that interact with rational evaluation. The study found that emotions can enrich the decision-making process, especially in situations of uncertainty or crisis. Emotional intelligence plays a crucial role in helping managers manage their own and others' emotions, and influences interpersonal relationships, ultimately improving managerial performance. However, the study also highlights psychological biases that can influence rational judgment and lead to suboptimal decisions. Conversely, an organizational culture that supports acceptance of emotions can improve decision-making quality and enhance well-being in the workplace. The study also suggests the need for technology integration, such as artificial intelligence, that must balance emotional considerations in the decision-making process. This research contributes to the development of the concept of emotional accounting, which combines behavioral economics and psychology in managerial decision-making.
Pengaruh FOMO, Literasi Keuangan, dan Persepsi Risiko terhadap Keputusan Investasi Generasi Milenial dan Z di Jakarta Tirtawinata, Griseldis Helsa; Ruslim, Herman
Jurnal Manajerial Dan Kewirausahaan Vol. 7 No. 4 (2025): Jurnal Manajerial dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/zj5te979

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Fear of Missing Out (FoMO), literasi keuangan, dan persepsi risiko terhadap keputusan investasi generasi Milenial dan Z di Jakarta. Dengan berkembangnya teknologi dan digitalisasi, pasar keuangan menjadi semakin mudah diakses, namun risiko bagi investor muda juga meningkat, terutama akibat kurangnya pemahaman literasi keuangan dan kecenderungan emosional seperti FoMO. Landasan teori pada penelitian ini adalah Theory of Planned Behavior. Penelitian ini menggunakan metode kuantitatif dengan pendekatan cross-sectional study. Data dikumpulkan melalui kuesioner daring yang diisi oleh 120 responden, yang merupakan generasi Milenial dan Z berdomisili di Jakarta dan memiliki pengalaman investasi. Analisis data dilakukan menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa literasi keuangan memiliki pengaruh positif dan signifikan terhadap keputusan investasi, sementara FoMO dan persepsi risiko tidak berpengaruh signifikan secara individu. Namun, secara simultan, FoMO, literasi keuangan, dan persepsi risiko berpengaruh terhadap keputusan investasi. This study was conducted to analyze the influence of fear of missing out (FoMO), financial literacy, and risk perception on the investment decisions of Millenials and Generation Z in Jakarta. With the advancement of technology and digitalization, financial markets have become more accessible. However, the risks for young investors have also increased, primarily due to a lack of financial literacy and emotional tendencies such as FoMO. The theoretical framework of this study is the Theory of Planned Behavior. The research employs a quantitative method with a cross-sectional study approach. Data were collected through an online questionnaire completed by 120 respondents, consisting of Millenials and Generation Z residing in Jakarta with investment experience. Data analysis was conducted using Partial Least Square-Structural Equation Modeling (PLS-SEM). The findings indicate that financial literacy has a positive and significant impact on investment decisions, while FoMO and risk perception individually have no significant effect. However, simultaneously, FoMO, financial literacy, and risk perception influence investment decisions.
Co-Authors Adiputra, I Gede ANDI WIJAYA Angelica Cipto Bestari, Farra Ayu Cahyadi, Jonathan Kenneth Dwima, Mayang Putri Edwien, Edwien Elvina Gunawan, Agnes Hernawati Hernawati Jessica Maria Kusuma M Julianti Julianti, Julianti Kadek Adi Sumartha, I Kevin, Nicholas Laurent, Margaret Nanjan, Hertarisa Putri Andini Rantung, Diestri Margaret Rizka Yukianti, Chaira Siboro, Theresia Citra Sudiro, Allya Nathalie Radina Tania tania, tania Tanuwijaya, Margaret Tirtawinata, Griseldis Helsa Turangan, Joyce A. Wijaya, Septihani Michella Yaputra, Harsono Yukianti, Chaira Rizka