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All Journal Jurnal Ekonomi Akuntansi Krida Wacana Media Mahardhika Jurnal Bisnis dan Akuntansi Jurnal Akuntansi Jurnal Manajemen Jurnal Bina Manajemen Jurnal Bina Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Bakti Masyarakat Indonesia Cakrawala Repositori Imwi Mathematics Research and Education Journal Jurnal Paradigma Akuntansi Economic Reviews Journal International Journal of Application on Economics and Business El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Serina Abdimas
Merry Susanti
Fakultas Ekonomi Dan Bisnis Universitas Tarumanagara Jakarta
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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DAMPAK LEVERAGE, LIKUIDITAS, DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS Sofia Prima Dewi; Merry Susanti; Liana Susanto; Sufiyati
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i1.2166

Abstract

The purpose of this study is to obtain empirical evidence whether leverage has a negative impact on profitability, whether liquidity has a negative impact on profitability, and whether sales growth has a positive impact on profitability. The population is all manufacturing companies consistently listed on the Indonesia Stock Exchange during the 2016-2019 period. Purposive sampling was used as a sampling technique. The data is processed using EVIEWS. Research on 111 data shows that leverage has a negative impact on profitability, liquidity does not have a negative impact on profitability, and sales growth does not have a positive impact on profitability. Keywords: profitability, leverage, liquidity, sales growth
EFEK PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN PADA NILAI PERUSAHAAN Liana Susanto; Sufiyati; Merry Susanti; Sofia Prima Dewi
Jurnal Akuntansi Vol. 21 No. 2, Juli - Desember 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i2.2186

Abstract

The research is aimed to obtain empirical evidence whether profitability, leverage, and firm size have an effect on firm value. Non-financial companies listed on the Indonesia Stock Exchange during the 2017-2019 period are used as the population. Purposive sampling was used as a sampling technique. The sample obtained is as many as 85 companies. The data is processed using EVIEWS. This research finds that profitability has no negative effect on firm value, leverage has a positive effect on firm value, and firm size has a negative effect on firm value. Keywords: Firm Value; Profitability; Leverage; Firm Size
THE INFLUENCE OF PROFITABILITY, LEVERAGE, AND FIRM SIZE ON FIRM VALUE OF THE BANKING SECTOR LISTED ON THE INDONESIAN STOCK EXCHANGE Febianto, Christian; Susanti, Merry
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.195-205

Abstract

This research was conducted to empirically test the effect of profitability (ROA), leverage (DAR), and firm size as independent variables on firm value (PBV) as the dependent variable in banking sector companies listed on the IDX in the 2018–2021 period. The technique used in selecting samples in this research was purposive sampling, with a total sample size of 30 companies. The number of observations in this research was 120, with a sample of 30 companies per year for four years. The data in this research was also managed using Microsoft Excell 2021, and data processing was done using IBM SPSS version 25 software. The results show that profitability (ROA) has a positive and significant effect on firm value, leverage (DAR) has a positive and significant effect on firm value, and firm size also has a positive and significant effect on company value.
Pengaruh Word Of Mouth, Kepuasan, Dan Loyalitas Terhadap Keputusan Pembelian Media Luar Ruang Di Pt. Warna Warni Jakarta Merry Susanti; Widi Dewi Ruspitasari; Moh. Bukhori
Cakrawala Repositori IMWI Vol. 6 No. 5 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i5.471

Abstract

Pengaruh word of mouth, kepuasan dan loyalitas terhadap keputusan pembelian media luar ruang di PT. Warna Warni di Jakarta. Penelitian ini bertujuan untuk mengetahui (1) pengaruh Word of Mouth (WOM) terhadap keputusan pembelian produk media luar ruang di Warna Warni, (2) pengaruh kepuasan terhadap keputusan pembelian media luar ruang di Warna Warni, (3) pengaruh loyalitas terhadap keputusan pembelian media luar ruang di Warna Warni. Penelitian ini dikategorikan sebagai penelitian survei, dimana instrumen penelitian ini berupa kuesioner. Populasi dalam penelitian ini adalah konsumen PT. Warna Warni Jakarta di lima tahun terakhir yang telah melakukan pembelian minimal satu kali. Sampel sebanyak 32 responden yang ditentukan dengan teknik purposive sampling. Uji validitas instrumen menggunakan Confirmatory Factor Analisys sedangkan uji reliabilitasnya menggunakan Alpha Cronbach. Teknik analisis yang digunakan adalah analisis jalur dengan program SPSS dan uji hipotesis menggunakan uji t. Hasil uji t di penelitian ini menunjukkan bahwa 1. Word of mouth berpengaruh positif terhadap keputusan pembelian. 2. Kepuasan berpengaruh positif terhadap keputusan pembelian. 3. Loyalitas berpengaruh positif terhadap keputusan pembelian.
DEVELOPMENT OF MATHEMATICS LEARNING EVALUATION INSTRUMENTS BASED ON WORDWALL FOR PHASE E STUDENTS Nurul Elenawati; Sri Rezeki; Endang Istikomah; Leo Adhar Effendi; Merry Susanti
Mathematics Research and Education Journal Vol. 8 No. 2 (2024): October
Publisher : UIR PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/mrej.2024.vol8(2).18250

Abstract

This research is motivated by the need for evaluation instruments because at SMKN 3 Pekanbaru does not hold school exams so that student assessments are taken from daily exercises at the end of learning. This study aims to determine the validity, practicality and learning outcomes of students using wordwall-based evaluation instruments. This type of development research uses the R&D (Reasearch and Development) model which has been modified into 8 stages, namely potential problems, data collection, product design, design validation, design revision, product trials, product revision and trial use. The data collection techniques used in this study were validation sheets, student and teacher response sheets and student learning outcomes tests using wordwall-based evaluation instruments. The research subjects were E phase students of SMKN 3 Pekanbaru. The results of the wordwall-based evaluation instrument validation test were 88.29% with a very valid category. The results of the practicality test of wordwall-based evaluation instruments based on teacher and learner response sheets were 91.75% with a very practical category. The learning outcomes of students using wordwall-based evaluation instruments were 92.59% with a very good category.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL PERFORMANCE PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI Tampubolon, David Junior; Susanti, Merry
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33031

Abstract

This research aims to obtain empirical evidence regarding the effect of leverage, board size, liquidity, and corporate social responsibility on financial performance in manufacturing companies listed in the Indonesia Stock Exchange during the period of 2018-2020. The sample was selected using purposive sampling method and the valid data used in this study found 45 manufacturing companies. The data processing techniques using multiple regression analysis assisted by SPSS software (Statistical Product and Service Solution) version 21. The results of this study showed that leverage has negative and significant effect on financial performance. Meanwhile, board size, liquidity and corporate social responsibility have no significant effect on financial performance. The implication of this study is for the role of the company management to pay attention on the level of leverage used by the company and managed as best as possible so as not to create problems in the future in order to increasing the company’s financial performance.
PROGRAM MBKM ASISTENSI MENGAJAR: PENGGOLONGAN AKUN PERUSAHAAN JASA DI SMA SANTA URSULA JAKARTA Darwis, Andrea Stephanie; Susanti, Merry
Jurnal Bakti Masyarakat Indonesia Vol. 7 No. 3 (2024): 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.v7i3.32470

Abstract

This article provides an explanation of the Merdeka Belajar Kampus Merdeka (MBKM) program for teaching assistance in classifying accounts for service companies at Santa Ursula High School in Jakarta. Based on the author’s observations, the partner school has implemented the Merdeka Curriculum in accordance with Regulation of the Minister of Education, Culture, Research, and Technology of the Republic of Indonesia Number 12 of 2024 concerning the Curriculum for Early Childhood Education, Elementary Education, and Secondary Education. The Merdeka curriculum brings new challenges for students, particularly those in the 11th grade, in learning accounting as an elective subject, which had not been introduced in the previous grade (10th grade). Therefore, the MBKM teaching assistance program, involving students from the Accounting Department at Tarumanagara University (UNTAR), is expected to help overcome these difficulties. The program aims to broaden the students’ knowledge through teaching experiences outside the classroom, strengthen their understanding of accounting concepts, and provide an opportunity to share knowledge with Santa Ursula High School students. The teaching method involves creating learning materials that simplify the students' understanding of accounting through Q&A sessions, discussions, and problem-solving simulations. The outcome of the MBKM program includes review materials on account classification to be used as teaching aids. Through this program, UNTAR accounting students can develop practical and theoretical skills, while Santa Ursula High School students are expected to gain a better understanding of accounting, preparing them to face future accounting learning challenges. ABSTRAK Artikel ini memberikan penjelasan mengenai program Merdeka Belajar Kampus Merdeka (MBKM) atas asistensi mengajar penggolongan akun perusahaan jasa di Sekolah Menengah Atas (SMA) Santa Ursula Jakarta. Berdasarkan hasil observasi penulis, mitra sekolah telah menerapkan Kurikulum Merdeka sesuai Peraturan Menteri Pendidikan, Kebudayaan, Riset, dan Teknologi (Permendikbudristek) Republik Indonesia Nomor 12 Tahun 2024 tentang Kurikulum pada Pendidikan Anak Usia Dini, Jenjang Pendidikan Dasar, dan Jenjang Pendidikan Menengah. Kurikulum merdeka membawa tantangan baru bagi para siswi, khususnya kelas XI, dalam mempelajari mata pelajaran pilihan akuntansi yang belum pernah diperkenalkan pada mata pelajaran sebelumnya di kelas X. Maka dari itu, program MBKM asistensi mengajar yang melibatkan mahasiswa/i program studi Akuntansi dari Universitas Tarumanagara (UNTAR) diharapkan dapat membantu mengatasi kesulitan tersebut. Program ini bertujuan untuk menambah wawasan mahasiswa/i melalui pengalaman mengajar di luar kelas, memperkuat pemahaman terhadap konsep akuntansi, serta memberikan kesempatan untuk berbagi pengetahuan dengan siswi SMA Santa Ursula. Metode pelaksanaan kegiatan mengajar ini melibatkan penyusunan media pembelajaran yang mempermudah pemahaman akuntansi para siswi  melalui tanya jawab, diskusi, dan simulasi pengerjaan soal. Hasil dari program MBKM berupa materi peninjauan ulang penggolongan akun sebagai bahan ajar. Melalui program ini, mahasiswa/i akuntansi UNTAR dapat mengembangkan keterampilan praktis dan teoritis, sementara para siswi SMA Santa Ursula diharapkan memperoleh pemahaman yang lebih baik tentang akuntansi, sehingga siap menghadapi tantangan pembelajaran akuntansi di masa mendatang
PELATIHAN AKUNTANSI PERPAJAKAN KEPADA SISWA SMK CINTA KASIH TZU CHI DALAM MEMPERSIAPKAN KEBUTUHAN DUNIA KERJA Subianto, Gladys Evelyn; Merry Susanti
Jurnal Bakti Masyarakat Indonesia Vol. 7 No. 3 (2024): 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.v7i3.32486

Abstract

Taxes have an important role in supporting the country's economy by becoming the government's main source of income to finance development. In an increasingly complex world of work, Vocational High School (SMK) graduates are required to have a deep understanding of taxation. Tax accounting training activities are provided to vocational school students, especially at Cinta Kasih Tzu Chi Vocational School so that students are ready to face industry needs. Tax accounting training for Tzu Chi Cinta Kasih Vocational School students aims to improve students' understanding and skills in facing the increasingly complex demands of the world of work, especially in the field of taxation. This training was carried out for two months using conventional teaching methods, knowledge game methods, group discussions and collaboration. This training process focuses on mastering basic tax concepts, solving practical problems, and equipping students with skills according to industry needs. Students play an active role in guiding students with direction from teachers and supervisors. The results of the training show that Tzu Chi Love Love Vocational School students are able to develop a good understanding of taxation, although some students still need additional guidance. In addition, game-based learning methods have succeeded in increasing student interaction and interest in learning. This training provides a positive contribution not only for students, but also for students in honing their professional skills in the future. This program is expected to be able to bridge the gap between the educational curriculum in vocational schools and the dynamic needs of industry. ABSTRAK Pajak mempunyai peranan penting dalam menunjang perekonomian negara dengan menjadi sumber pendapatan utama pemerintah untuk membiayai pembangunan. Dalam dunia kerja yang semakin kompleks, lulusan Sekolah Menengah Kejuruan (SMK) dituntut untuk memiliki pemahaman yang mendalam mengenai perpajakan. Kegiatan pelatihan akuntansi perpajakan diberikan kepada siswa SMK khususnya di SMK Cinta Kasih Tzu Chi agar para siswa siap menghadapi kebutuhan industri. Pelatihan akuntansi perpajakan bagi siswa SMK Cinta Kasih Tzu Chi bertujuan untuk meningkatkan pemahaman dan keterampilan siswa dalam menghadapi tuntutan dunia kerja yang semakin kompleks khususnya di bidang perpajakan. Pelatihan ini dilaksanakan selama dua bulan dengan menggunakan metode pengajaran konvensional, metode permainan pengetahuan, diskusi kelompok dan kolaborasi. Proses pelatihan ini berfokus pada penguasaan konsep dasar perpajakan, pemecahan masalah praktis, dan pembekalan mahasiswa dengan keterampilan sesuai kebutuhan industri. Mahasiswa berperan aktif dalam membimbing siswa dengan arahan dari guru dan dosen pembimbing. Hasil pelatihan menunjukkan bahwa siswa SMK Cinta Kasih Tzu Chi mampu mengembangkan pemahaman perpajakan dengan baik, meskipun beberapa siswa masih memerlukan bimbingan tambahan. Selain itu, metode pembelajaran berbasis permainan berhasil meningkatkan interaksi dan minat belajar siswa. Pelatihan ini memberikan kontribusi positif tidak hanya bagi siswa, namun juga bagi mahasiswa dalam mengasah kemampuan profesionalnya di masa depan. Program ini diharapkan mampu menjembatani kesenjangan antara kurikulum pendidikan di SMK dengan kebutuhan industri yang dinamis
Pengaruh Koneksi Politik dan Struktur Kepemilikan Terhadap Profitabilitas Perusahaan Manufaktur Yohanes Adi Wijaya; Merry Susanti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5893

Abstract

Penelitian ini berfokus pada analisis pengaruh koneksi politik dan struktur kepemilikan terhadap profitabilitas perusahaan manufaktur, dengan menekankan pentingnya profitabilitas terhadap efisiensi perusahaan dalam memanfaatkan asetnya untuk menghasilkan laba. Data yang digunakan dalam penelitian ini berasal dari laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2018-2020, dengan sampel sebanyak 11 perusahaan. Untuk memastikan sampel yang digunakan dalam penelitian ini adalah representatif dan sesuai dengan kriteria yang telah ditetapkan, maka metode purposive sampling diterapkan dalam proses pengumpulan data. Pengujian hipotesis dalam penelitian ini dilakukan dengan menggunakan analisis regresi linier berganda, dan ROA digunakan sebagai indikator untuk menilai profitabilitas perusahaan. Melalui pendekatan tersebut, didapatkan hasil penelitian bahwa koneksi politik, struktur kepemilikan institusional, dan struktur kepemilikan manajerial tidak memberikan pengaruh terhadap ROA. Sementara, struktur kepemilikan keluarga diketahui berpengaruh dengan arah negatif terhadap ROA. Berdasarkan hasil tersebut, diharapkan agar penelitian selanjutnya dapat memperpanjang periode pengamatan untuk mengevaluasi apakah pengaruh dari variabel-variabel independen terhadap ROA tetap konsisten dari waktu ke waktu.
PENGARUH FS, NWC, DAR, SG, DAN CF TERHADAP CASH HOLDINGS Listiani, Reva; Susanti, Merry
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33718

Abstract

This project aims the purpose of receiving empirical evidence about the effect of firm size, net working capital, leverage, sales growth, and cash flow on cash holdings in property and real estate subsector companies listed on the Indonesia Stock Exchange for 2019-2021 period. Sampling was carried out in this project using purposive sampling. 35 property and real estate subsector companies with a period of three years were obtained as sample in this project. The type of data used in this study was secondary data obtained from financial reports published on the Indonesian Stock Exchange website and related company websites. Data processing techniques using multiple linear regression analysis contributed by Microsoft Excel and Eviews 12 program. The results showed that firm size had a positive and significant effect on cash holdings, while net working capital, sales growth, and cash flow had a positive and insignificant effect in cash holdings, and leverage had a negative and insignificant effect on cash holdings. The research’s implication is that corporation require to manage cash in order to develop strategies so that companies can earn bigger profits.
Co-Authors Andersson, Morris Andika, Chuandry Anggela, Anggela Ardana, I Cenik Ariel, Clayden 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 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 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