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All Journal Journal The Winners Jurnal Bisnis dan Akuntansi MEDIA BISNIS Reviu Akuntansi, Manajemen, dan Bisnis E-Jurnal Manajemen Trisakti School of Management (TSM) Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
STELLA STELLA
Trisakti School Of Management, Jakarta, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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DIVIDEND PER SHARE, EARNINGS PER SHARE, PRICE EARNINGS RATIO, BOOK VALUE DAN FIRM SIZE TERHADAP HARGA SAHAM DWINDA, ERIN NURUL; STELLA, STELLA
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 1 No. 1 (2021): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v1i1.978

Abstract

The objective of this research to test and investigate the impact of dividend per share, earnings per share, price earnings ratio, book value and firm size on share price This research is also to compare and improve the results of prior research. Sample used in were 10 basic and chemical industry companies that passed the test of purposive sampling. Six years data have been used (2010 to 2015). Regression results show that the Price Earnings Ratio influence towards Share Price. While, Dividend per Share and Earnings per Share, Book Value and Firm Size of the companies were not influence toward Share Price.
Pengelolaan Invoice dalam Subdivisi Accounts Payables pada PT Vidio Dot Com Rosari, Maria; Pusvikasari, Nila; Wahyudi, Agustinus Sri; Stella, Stella
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 2 No. 1 (2023): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v2i1.1928

Abstract

The MBKM Program aims to provide opportunities for Indonesian students to gain work experience from quality partners, and improve their competencies so they can compete in the world of work. This final report describes the writer’s experience while participating in an internship at PT Vidio Dot Com as accounts payable intern a subdivision on accounting division. In this MBKM activity the writer is assigned to assist operational activities in the finance and accounting division which will be explained more fully in this report, such as manage invoices, recording of asset number, data recapitulation, reconciliation of E-Commerce SVOD Revenue data, and making Accounts Payable Performance Report. Through this MBKM activity, the writer have the opportunity to improve their skills, for soft skills such as the ability to communicate across functions and organizational levels and presentation skills, for technical skills such as using Microsoft Excel in analyzing data, Google Workspaces (google slides, google sheets, and email), and Smartsheet.
Sales Growth as a Boundary Condition: The Moderating Role of Operating Cash Flow Intensity on Future Return on Equity in Indonesia Stella Stella; Nicken Destriana; Dwi Sapto Febriantaka
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 3 (2026): September
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v6.n3.p17-32.2026

Abstract

Abstract Purpose: This study examines whether current sales growth conditions the relationship between prior operating cash-flow intensity and subsequent return on equity among Indonesian non-financial companies. Research Methodology: A quantitative balanced panel comprising 163 consistently profitable companies and 652 temporally aligned firm-year observations from 2020-2025 was analyzed. Operating cash-flow intensity and controls preceded sales growth, while return on equity was measured subsequently. Two-way fixed-effects regression, firm-clustered standard errors, mean-centered interaction terms, simple-slope analysis, and cluster bootstrap estimation were applied. Results: Prior operating cash-flow intensity was negatively associated with subsequent return on equity at average sales growth, whereas sales growth was positively associated with subsequent profitability at average cash-flow intensity. Higher sales growth weakened the negative cash flow-profitability relationship, which became statistically indistinguishable from zero under high-growth conditions. However, the moderation result was sensitive to extreme-value treatment. Conclusions: Operating cash generation does not automatically enhance shareholder profitability. Its economic value depends on whether firms possess productive opportunities to convert internal liquidity into commercially meaningful sales expansion. Limitations: The short pandemic-to-recovery window, restriction to consistently profitable firms, reliance on accounting disclosures, residual cross-sectional dependence, and sensitivity to winsorization limit causal interpretation and generalizability. Contributions: The study introduces a temporal moderation framework and identifies sales growth as an operating boundary condition. It extends the Agency Theory-Free Cash Flow Hypothesis and Contingency Theory while providing cross-sector evidence from an emerging market. Keywords: Agency theory, Indonesia, Operating cash flow, Return on equity, Sales growth How to Cite: Stella, Destriana, N., & Febriantaka, D. S. (2026). Sales Growth as a Boundary Condition: The Moderating Role of Operating Cash Flow Intensity on Future Return on Equity in
Co-Authors Agustinus Sri Wahyudi Amanda Berliana Putri ARILYN, ERIKA JIMENA Arton Briyan Prasetio Beny Beny Billy, Billy DEBBY IRWAN PUTRI Dieky Wilsen Dwi Sapto Febriantaka DWINDA, ERIN NURUL ERIN NURUL DWINDA Hasugian, Ray Agustinus INTAN, AFRODINDA KHARISMAR, EMIR LINA LINA Maria Rosari Nicken Destriana Nila Pusvikasari NITA ASTUTI NOFA PRILIYASTUTI Patricia Patricia, Patricia Pusvikasari, Nila Ray Agustinus Hasugian REFAN LEONARDO WISUTA Rosari, Maria SATRIYO WIBOWO Sheren Olivia Cendrawan Sugiwan, As-syifa Rahma TITA DEITIANA Wahyudi, Agustinus Sri WIBISONO SOEDIONO