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Juni Simina
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PREDIKSI LABA MASA DEPAN MELALUI PERSISTENSI LABA DENGAN ARUS KAS OPERASI DAN AKRUAL Marvella, Audrys; Imelda, Elsa; Simina, Juni
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29810

Abstract

The purpose of this study was to determine the effect of operating cash flow and accruals on earning predictability in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2017-2018. This research used 150 samples from selected manufacturing companies with purposive sampling method. The analysis technique used in this research is multiple linear regression, which performed classical assumption in advance, before testing the hypothesis. The data in this research were inputted and calculated using Microsoft Excel program and processed using the EViews 12.0 program. The results of this study indicate that the operating cash flow had a positive and significant effect on earning predictability, and accruals had a positive and significant effect on earning predictability.
PENGARUH RASIO KEUANGAN TERHADAP PERINGKAT OBLIGASI PERUSAHAAN PERBANKAN UMUM DI BEI Livia, Felice; Lukman, Hendro; Simina, Juni
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29891

Abstract

Each study aims to decide the effect of Cash Adequacy Ratio, Non-Performing Loan, Loan to Deposit Ratio, and growth on bond ratings in general banking companies listed on the Indonesia Stock Exchange in 2016-2020 period. Purposive sampling method and valid data obtained as many as 20 companies for sample selection. Logistic regression analysis with SPSS version 21 program and Windows released in 2020 is the data processing technique chosen in this study. The results of this study indicate that the Cash Adequacy Ratio and Loan to Deposit Ratio has significant effect, while Non-Performing Loans and growth have no effect on corporate bond ratings. The implication of this research are the need for processing the company's Cash Adequacy Ratio and Loan to Deposit Ratio properly to be able to increase its bond rating.
DAMPAK LIKUIDITAS, RISIKO BISNIS, UKURAN PERUSAHAAN, DAN DIVIDEN TERHADAP STUKTUR MODAL PERUSAHAAN JASA NON KEUANGAN Ho, Juan; Lukman, Hendro; Simina, Juni
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31402

Abstract

This research has a purpose to find empirical evidence about whether or not the influence of liquidity, business risk, firm size, and dividend on capital structure. This study used 78 data sample from non-banking service company listed on the Indonesian Stock Exchange 2015 – 2020. Sample was selected by purposive sampling. Testing in this study used multiple regression analysis techniques by using Statistical Package for Social Science (SPSS 28.0). The end result of this study suggest that liquidity and firm size influence the capital structure. While business risk and dividend does not influence the capital structure. The implication, company need to pay awareness to variables such as liquidity and firm size when the company want to make a decision about capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2020 Raditya, Raditya; Lukman, Hendro; Simina, Juni
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32396

Abstract

This study aims to obtain empirical evidence about the influence that affects cash holding on consumer goods industrial sector companies listed on the Indonesian stock exchange in 2016-2020. This research is a quantitative research with purposive sampling method and produced as many as 123 companies. Furthermore, for hypothesis testing is done with multiple linear regression model. By using the SPSS ver 21 application. The results show that leverage does not have a positive effect on cash holding, on growth opportunity on cash holding, and net working capital has no effect on cash holding. Implication of this study is for investors who will invest in consumer goods industrial companies by looking at cash holdings, they may ignore leverage, growth opportunity, and net working capital.
PROYEK PEMBELAJARAN AKUNTANSI UNTUK SDG BIDANG PENDIDIKAN Imelda, Elsa; Imelda Rani; Simina, Juni
Jurnal Serina Abdimas Vol 2 No 1 (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.v2i1.29225

Abstract

The Sustainable Development Goals proclaimed by the UN are also implemented in Indonesia as a member of the UN. Of the 17 development areas, one of them is the education sector. Education that leads to skills is one of the goals of the SDGs in the field of education. Students are expected to become independent quickly if they have special skills. One of the skills that can be mastered quickly by high school students is accounting skills. Even though accounting is often difficult to understand, the PKM team from Untar will use project-based learning techniques from for Tarsisius 1 High School students. The results of the activity were really felt by the students and the students were able to understand accounting journaling more easily.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Angelina, Helen; Daryanti , Sri; Simina, Juni
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.v7i4.34752

Abstract

The purpose of this research is to analyze the effect of profitability, liquidity, and firm size towards firm value on listed consumer cyclical companies in Indonesia Stock Exchange (IDX) from the year 2019-2021. Sample was selected by purposive sampling method and the selected data was 73 consumer cyclical companies. The data analysis method used in this study is multiple linear regression analysis to test the hypothesis and used SPSS V25 Software program and Microsoft Excel 365 to process data from this research. The results showed that profitability has no positive significant effect on firm value. However, liquidity and firm size have a negative significant effect on firm value. The implication of this research is the need of planning in increasing profitability, liquidity, and firm size in order to increase firm value.
Co-Authors Adjie, Jessica Kunta Angelina, Helen Ardana, I Cenik Chandra, Maria Shelyn Daryanti , Sri Elsa Imelda Elsa Imelda Hendro Lukman Hendro Lukman Ho, Juan Imelda Rani Keegan, Kevin Kusuma Livia, Felice Lukman, Hendro Marvella, Audrys Mulyadi, Sebastian Taniel Neria Anaya Raditya, Raditya Tumbelaka, Kathy Paulina