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Merry Susanti
Fakultas Ekonomi Dan Bisnis Universitas Tarumanagara Jakarta
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PELAKSANAAN PROGRAM MBKM ASISTENSI MENGAJAR DI SMA SANTA URSULA JAKARTA Marlan, Salva Sefika; Merry Susanti
Jurnal Serina Abdimas Vol 2 No 4 (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.v2i4.33567

Abstract

Seeing the lack of interest in students in accounting subjects made the author decide to take part in the MBKM Teaching Assistance program activities in the Education Unit at SMA Santa Ursula Jakarta. We hope that as students, we can contribute to helping the teachers of SMA Santa Ursula Jakarta during the teaching and learning process. The reason the author chose SMA Santa Ursula Jakarta as a place to implement the MBKM program is because the school is very open to collaborating with other educational institutions, one of which is the university. After making a cooperation agreement between the university and SMA Santa Ursula Jakarta, the author then discussed with the teachers to discuss the agreement during the MBKM activity process. MBKM activities began to be carried out precisely on August 19, 2024 until now it has entered the sixth week on September 23, 2024, held every Monday and the duration is about 1 hour 30 minutes for one class. In accordance with the agreement, for meetings in the first week the school has not allowed us students to teach in front of the class, but must pay attention to how the teacher teaches so as to minimize errors in the teaching process in the coming week. During the learning process, the author noticed that there were several methods used, namely, group work method, lecture and discussion method, and quiz method. Each method has a different impact on each student, because there are different learning styles in each student. The author feels that there are many valuable experiences during the process of MBKM Teaching Assistance activities. Such as improving soft skills and hard skills, including public speaking, time management and teamwork. ABSTRAK Melihat kurangnya ketertarikan pada siswa-siswi akan mata pelajaran akuntansi membuat penulis memutuskan untuk mengikuti kegiatan program MBKM Asistensi Mengajar di Satuan Pendidikan pada SMA Santa Ursula Jakarta. Harapan kami sebagai mahasiswa/i dapat berkontribusi membantu Bapak/Ibu guru SMA Santa Urusula Jakarta selama proses kegiatan belajar mengajar berlangsung. Alasan penulis memilih SMA Santa Ursula Jakarta sebagai tempat pelaksanaan program MBKM adalah karena pihak sekolah sangat terbuka untuk berkolaborasi dengan instansi pendidikan lainnya, salah satunya adalah universitas. Setelah membuat kesepakatan kerja sama antara pihak universitas dengan pihak SMA Santa Ursula Jakarta, kemudian penulis berdiskusi dengan Bapak/Ibu guru untuk membahas kesepakatan selama proses kegiatan MBKM berlangsung. Kegiatan MBKM mulai terlaksana tepatnya pada 19 Agustus 2024 hingga saat ini sudah memasuki minggu keenam tanggal 23 September 2024, dilaksanakan setiap hari Senin dan lama durasi sekitar 1 jam 30 menit untuk satu kelas. Sesuai dengan kesepakatan, untuk pertemuan di minggu awal pihak sekolah belum mengizinkan kami para mahasiswa untuk mengajar di depan kelas, melainkan harus memperhatikan bagaimana cara Bapak/Ibu guru mengajar sehingga meminimalisir terjadi kesalahan dalam proses pengajaran di minggu yang akan datang. Selama proses pembelajaran berlangsung penulis memperhatikan ada beberapa metode yang digunakan yaitu, metode kerja kelompok, metode ceramah dan diskusi, dan metode quiz. Setiap metode memberikan dampak yang berbeda-beda kepada setiap murid, karena terdapat perbedaan gaya belajar pada setiap murid. Penulis merasa banyak pengalaman berharga selama proses kegiatan MBKM Asistensi Mengajar berlangsung. Seperti mengasah kemampuan soft skills dan hard skills antara lain, public speaking, time management, dan teamwork.
Pengaruh Rasio Profitabilitas, Likuiditas, dan Aktivitas Terhadap Nilai Perusahaan Sektor Non-Cyclicals Periode 2021-2024 Veren, Veren; Susanti, Merry
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8649

Abstract

The problem in this study is related to the impact of the pandemic and post-pandemic periods, which led to restrictions on economic activities and hindered business growth in the consumer non-cyclical sector, a sector known for its relative stability. This study aims to analyze the effect of profitability, liquidity, and total asset turnover on firm value in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period. This study was processed using IBM SPSS Statistics Version 31, with a sample of 308 data from 77 consumer non-cyclicals companies. However, 142 out of 308 company data were identified as outliers and did not fulfill the normality test in the classical assumption test, resulting in 166 samples used in this study. This study used Tobin’s Q as a parameter in measuring firm value. Data analysis methods used were classical assumption tests, descriptive statistics, coefficient of multiple determination, t-tests, F-tests, and multiple linear regression analysis. Based on the research results, the regression coefficients for ROA were -0.998, CR -0.021, and TATO 0.053. These three independent variables also had significance values ​​less than 0.05, indicating that they significantly influence firm value. Thus, the research results indicate that profitability and liquidity have a significant negative effect on firm value, while total asset turnover has a significant positive effect on firm value.
Faktor-Faktor yang Mempengaruhi Persistensi Laba Perusahaan Makanan dan Minuman di BEI Tahun 2020-2023 Lauren, Valencia; Susanti, Merry
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10062

Abstract

This study was conducted to determine the effect of operating cash flow volatility, accruals, and debt level on earnings persistence in food and beverage sub-sector. This study used purposive sampling, with a sample size of 99 observations from 28 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for 4 years from 2020 to 2023. The data analysis method used was logistic regression analysis with the help of Eviews 12 software. The results of this study indicate that operating cash flow volatility and accruals have no significant effect on earnings persistence. While, debt level has a negative effect on earnings persistence
FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Safira, Intan; Susanti, Merry
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.v7i4.34739

Abstract

This study aims to find out how leverage, institutional ownership, firm size, intellectual capital, and audit tenure affect the integrity of financial statement in property and real estate sector listedon the IDX for the period 2019-2021. This sample was selected using purposive sampling method with valid datas was 66 data. Data processing techniques using eviews version 12 which is used to process secondary data. The result of this study indicate that leverage, intellectual capital, and audit tenure do not have significant positive affect on the integrity of financial statement. Institutional ownership has a significant positive affect and company size has a non-significant positive affect on the integrity of financial statement. The implication of this study is that companies must consider of internal and external factors.
Faktor-Faktor yang Mempengaruhi Persistensi Laba Perusahaan Makanan dan Minuman di BEI Tahun 2020-2023 Lauren, Valencia; Susanti, Merry
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10062

Abstract

This study was conducted to determine the effect of operating cash flow volatility, accruals, and debt level on earnings persistence in food and beverage sub-sector. This study used purposive sampling, with a sample size of 99 observations from 28 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for 4 years from 2020 to 2023. The data analysis method used was logistic regression analysis with the help of Eviews 12 software. The results of this study indicate that operating cash flow volatility and accruals have no significant effect on earnings persistence. While, debt level has a negative effect on earnings persistence
ASISTENSI MENGAJAR PERSAMAAN DASAR AKUNTANSI PADA PERUSAHAAN JASA DI SMA BUNDA HATI KUDUS Agatha Widjaja, Gracia; Susanti, Merry
Jurnal Serina Abdimas Vol 3 No 4 (2025): 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.v3i4.37251

Abstract

Accounting learning in secondary schools still faces persistent obstacles, especially students’ low interest and limited mastery of concepts. These challenges are largely related to the perception that accounting has little relevance to their field of study and the reliance on conventional lecture-based approaches. To respond to this problem, the Merdeka Belajar–Kampus Merdeka (MBKM) program organized a teaching assistance activity at SMA Bunda Hati Kudus from August to November 2025. The primary goal was to strengthen students’ understanding of basic accounting for service companies by applying Project-Based Learning (PjBL). This learning model was carried out through contextual projects that combined theoretical concepts with practical applications, beginning with transaction recording and continuing to the preparation of simple financial statements. Data collection relied on ongoing evaluations, classroom observations, and project outputs. The findings indicated clear improvements in conceptual comprehension, precision in completing accounting cycles, and students’ motivation to learn. Furthermore, the MBKM Teaching Assistance Program created a more engaging classroom atmosphere and fostered essential soft skills such as teamwork and communication among university student mentors. In conclusion, the MBKM teaching assistance program proved effective in enhancing accounting literacy at the high school level, while also highlighting PjBL’s role as an innovative instructional strategy and strengthening collaboration between schools and universities. Pembelajaran akuntansi di sekolah menengah masih menghadapi berbagai kendala, khususnya rendahnya minat serta keterbatasan pemahaman siswa terhadap konsep dasar. Hal ini berkaitan dengan anggapan bahwa akuntansi kurang relevan dengan bidang mereka serta pola pengajaran yang masih didominasi metode ceramah teoretis. Untuk menjawab tantangan tersebut, program Merdeka Belajar–Kampus Merdeka (MBKM) melaksanakan kegiatan asistensi mengajar di SMA Bunda Hati Kudus pada Agustus hingga November 2025. Tujuan utamanya adalah memperkuat pemahaman siswa terhadap akuntansi dasar perusahaan jasa melalui penerapan Project-Based Learning (PjBL). Model ini dilaksanakan dengan proyek kontekstual yang menghubungkan teori dengan praktik, mulai dari pencatatan transaksi hingga penyusunan laporan keuangan sederhana. Data diperoleh melalui evaluasi berkelanjutan, observasi kelas, serta hasil proyek yang dikerjakan siswa. Hasil kegiatan menunjukkan adanya peningkatan yang nyata dalam pemahaman konsep, ketelitian dalam menyelesaikan siklus akuntansi, serta motivasi belajar. Selain itu, program Asistensi Mengajar turut menciptakan suasana kelas yang lebih partisipatif dan mendorong pengembangan keterampilan komunikasi maupun kolaborasi mahasiswa pendamping. Kesimpulannya, program asistensi mengajar MBKM terbukti efektif dalam meningkatkan literasi akuntansi di tingkat sekolah menengah, sekaligus menegaskan potensi PjBL sebagai pendekatan pembelajaran inovatif serta memperkuat sinergi antara sekolah dan perguruan tinggi.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN SEKTOR KONSUMEN PRIMER DI BEI PERIODE 2019-2021 Ivanka Deviyanti; Merry Susanti
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36098

Abstract

This study aimed to obtain empirical evidence regarding the effect of profitability, leverage, asset growth, firm size, and total asset turnover on the firm value of the primary consumer sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. Using the purposive sample method, this study obtained 41 companies which produced 123 data and were analysed using multiple linear regression methods. Microsoft Excel and Eviews 12 Student Version software were used to conduct the research. The results of this study indicate that profitability and leverage had a positive and insignificant effect on firm value, asset growth had a negative and insignificant effect, and firm size and total asset turnover had a positive and significant effect on firm value. The implication of this research is the need for investors to make careful considerations before making an investment and for the companies to be able to increase firm value through the factors that has influence on it.
FAKTOR PENENTU FIRM VALUE PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS DI BEI Andi Chandra; Merry Susanti
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/1y5m4h39

Abstract

The research objectives was aimed at examining the effect of profitability, liquidity, leverage, firm size, and sales growth on firm value in the consumer non-cyclicals sector listed on the IDX for the 2019-2021 period. Secondary data in quantitative form is the data used in this study. The research sample contained in this research was 24 companies. The data testing technique used was the classic assumption test through the IBM SPSS statistic 25. The results of this study indicated that profitability had a positive and significant effect on firm value, liquidity had no effect and positive on firm value, leverage had no effect and positive on firm value, firm size had a negative and significant effect on firm value and sales growth had no effect and negative on firm value.
FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN PROPERTI DAN REAL ESTATE TAHUN 2019-2021 Nathanael Nathanael; Merry Susanti
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jerx4k88

Abstract

This project aims to obtain empirical evidence about the effect of current ratio, total assets turnover, debt to equity ratio, and firm size on profitability in property and real estate companies listed on the Indonesia Stock Exchange (ISE) for 2019 to 2021 period. This study used purposive sampling as its sampling method. The sample obtained were 46 companies for the 2019 to 2021 period. Data processing on this study held using multiple linear regression analysis assisted by Eviews 12 software. This research showed that debt to equity ratio had a negative and significant effect on profitability, butcurrent ratio, total assets turnover, and firm size had a positive and significant effect on profitability. The outcome of this study is that companies suggested to heed to their own profitability to keep the company activities running and to increase investor’s trust.
Co-Authors Agatha Widjaja, Gracia Andersson, Morris Andi Chandra Andika, Chuandry Ardana, I Cenik Ariel, Clayden Baehaqi Bestyvina Kartika Budiman, Patricia Angelina Chandra, Ellysya Chandra, Karen Cindy H. , Nastasya Cokki Cynthia, Hanna Dania Darwis, Andrea Stephanie Davita, Caroline Dessya Christilla Dessyla, Erica Dewi Fortuna Effendi, Leo Adhar ELIZABETH SUGIARTO DERMAWAN Elizabeth Sugiarto Dermawan Elyn Mareni Febianto, Christian Flolinda, Karin Geraldine , Marcia Giovanni Regina Gondokusumo Gracia Jesslyn Hadryan, Matthew Hartono, Mikhael Jireh I Cenik Ardana Imanuel, Demetrio Isabella, Ruth Istikomah, Endang Ivanka Deviyanti Jason Christopher Joson, Monica Kelvin Kelvin Kho, Angelina Richie Kurniawan, Rhenaldi Natanael Kusumajaya, Clarissa Eunike Lauren, Valencia Liana Susanto Listiani, Reva Mardiani Gunawan Marlan, Salva Sefika Moh. Bukhori Monica Joson Monica Joson Monica Joson Natalia Natalia Nathanael Nathanael Nina Saputri Nurul Elenawati Rombe, Eunike Immaculata Safira, Intan Sandra Olivia Sihombing, Anita Indah Sari SOFIA PRIMA DEWI Sofia Prima Dewi Sofia Prima Dewi Sofia Prima Dewi Sofia Prima Dewi Sri Rezeki Subianto, Gladys Evelyn Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati Sufiyati SUFIYATI SUFIYATI Sufiyati, Sufiyati Tampubolon, David Junior Tania, Christina Vania, Vica Verawati , Verawati Veren, Veren Vinna Marcella Wahyuningsih, Julian Widi Dewi Ruspitasari Yohanes Adi Wijaya