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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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PEMBEKALAN MATERI LAPORAN KEUANGAN PERUSAHAAN JASA DI SMA NEGERI 2 JAKARTA Kusumajaya, Clarissa Eunike; Susanti, Merry
Jurnal Bakti Masyarakat Indonesia Vol. 7 No. 1 (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.v7i1.27373

Abstract

Program Merdeka Belajar Kampus Merdeka (MBKM) Asistensi Mengajar bertujuan untuk memberikan kontribusi positif dalam pengembangan keterampilan mahasiswa melalui pengalaman langsung mengajar di satuan pendidikan. Dalam periode yang telah ditetapkan, yaitu mulai bulan Agustus hingga November 2023, tim MBKM akan menyampaikan materi-materi akuntansi kepada siswa-siswi SMAN 2 Jakarta. Salah satu materi yang akan dibawakan oleh tim MBKM adalah materi laporan keuangan. Program ini dirancang untuk memperluas wawasan mahasiswa, meningkatkan keterampilan komunikasi interpersonal, serta melatih kemampuan adaptasi dan pemecahan masalah. Asistensi mengajar di satuan pendidikan diharapkan dapat membantu sekolah mitra dalam memberikan pengajaran tentang materi akuntansi, khususnya dalam materi laporan keuangan. Dalam melakukan pengajaran, tim MBKM menggunakan berbagai metode yang berbeda, seperti metode konvensional dalam penjelasan materi dan metode diskusi yang dilakukan saat siswa-siswi menjawab latihan soal. Pengggunaan metode diskusi diharapkan mampu membantu siswa-siswi untuk lebih memahami materi yang diajarkan serta membentuk keterampilan siswa-siswi dalam berpikir kritis. Hasil evaluasi yang dilakukan oleh tim MBKM menunjukkan bahwa siswa-siswi telah memahami laporan keuangan dengan baik. Terlibat dalam kegiatan mengajar dan belajar secara simultan memberikan pengalaman berharga yang tidak dapat ditemukan selama proses pembelajaran di universitas. MBKM Asistensi Mengajar di satuan pendidikan membawa manfaat signifikan bagi pengembangan pribadi dan profesional mahasiswa serta memberikan kontribusi positif dalam penyelenggaraan pendidikan di sekolah mitra. Program yang memberikan dampak besar ini sesuai dengan tujuan lebih luas MBKM dan memperkuat kerjasama antara institusi pendidikan dan mahasiswa.
FACTORS THAT AFFECT FIRM VALUE IN MANUFACTURING FIRMS Kurniawan, Rhenaldi Natanael; Susanti, Merry
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.871-879

Abstract

This research aims to obtain empirical evidence from the effect of profitability, leverage, liquidity, firm size, and activity ratio on firm value. Totals of 198 observational data originated from 66 manufacturing companies listed on Indonesia Stock Exchange (IDX) throughout 2018-2020. The sampling technique used in this research is purposive sampling. The hypothesis testing method in this research uses the multiple linear regression model. The multiple linear regression model estimation that suits this research is Fixed Effect Model (FEM). The statistical tool used for data processing in this research is EViews 12. This research uses Tobin's Q as a parameter to measure firm value. Based on the outcome of the processed data, profitability, leverage, and firm size all have significant effects on firm value, while liquidity and activity ratio both have insignificant effect on firm value.
THE EFFECT OF CAPITAL STRUCTURE, LIQUIDITY, PROFITABILITY, ACTIVITY, AND INSTITUTIONAL OWNERSHIP ON COMPANY VALUE AMONG MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE DURING 2017-2022 Tania, Christina; Susanti, Merry
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1318-1327

Abstract

The value of a company that go public reflects the market price of the company's stocks. With the development of the company for the better, it will certainly affect the value of the company which will also increase. This study aimed at determining the effect of Debt to Equity Ratio (DER), Current Ratio (CR), Return on Equity (ROE), Total Assets Turnover (TATO), and Institutional Ownership (INST) on the Value of Manufacturing Companies listed in Indonesia Stock Exchange for the period 2017-2020. The sampling technique in this study used purposive sampling so that 56 companies were obtained. The research analysis method used was Panel Data Regression. The results showed that DER had a positive and significant effect on firm value, while CR, ROE, TATO, and INST had no influence on firm value.
THE EFFECT OF PROFITABILITY AND LIQUIDITY ON CAPITAL STRUCTURE WITH FIRM SIZE AS MODERATING VARIABLE Kho, Angelina Richie; Susanti, Merry
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1351-1359

Abstract

This study aimed to obtain the empirical evidence of the effect of profitability and liquidity on capital structure with firm size as a moderating variable. The study was conducted on manufacturing companies listed on Indonesia Stock Exchange for the 2018-2020 period and sample obtained through purposive sampling technique were 58 companies after outlier being eliminated. Data analysis method used in this study were multiple regression and moderated analysis regression. The statistical tool used for data processing in this research was EViews 9. The results of this study were (1) profitability had a negative and significant effect on capital structure, (2) liquidity had a negative and significant effect on capital structure, (3) firm size was not able to moderate the effect of profitability on capital structure, (4) firm size was not able to moderate the effect of liquidity on capital structure.
FACTORS AFFECTING TAX AGGRESSIVENESS WITH MODERATION OF EARNINGS MANAGEMENT Rombe, Eunike Immaculata; Susanti, Merry
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.v1i4.1936-1950

Abstract

This study aims to acquire the empirical evidences from the factors affecting tax aggressiveness with moderation of earnings management. Total sample data were 165 from 55 manufacturing companies listed on Indonesia Stock Exchange (IDX) for the period of 2018-2020. Purposive sampling was used in this research. The hypothesis testing method in this research was done by using the moderated regression analysis model which was processed with EViews 12 SV software. Fixed effect model (FEM) was the suitable model in this research. Tax aggressiveness is proxied by effective tax rate (ETR). The result shows that ROA, DER, firm size, and CIR have no significant effect on ETR. Earnings management also could not moderate the effect of ROA, DER, firm size, and CIR on tax aggressiveness.
THE EFFFECT OF PROFITABILITY, LEVERAGE, AND TOTAL ASSET TURNOVER ON FIRM VALUE IN PROPERTY AND REAL ESTATE COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE (IDX) Imanuel, Demetrio; Susanti, Merry
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.v1i4.2292-2302

Abstract

This research aims to partially test the influence of profitability, leverage, and total asset turnover on company value. This research sample includes 36 property and real estate companies from a total of 85 companies listed on the Indonesia Stock Exchange (BEI) over a three-year period (2020-2022). To test the research hypothesis and achieve the objectives, data was obtained from the BEI database and annual reports published by public property and real estate stock companies in Indonesia. In this context, profitability, as measured by ROA (Return on Assets), and leverage as measured by the equity ratio (DER), as well as turnover of total assets as measured by the total asset turnover ratio, are presented as independent variables. Company value is considered as the dependent variable and is measured using Tobin's Q. The data analysis methods used are descriptive statistics, classical assumption tests, and multiple linear regression analysis using the SPSS (Statistical Package for Social Science) application. This research produces results showing that profitability has a significant positive influence on company value, the leverage variable and total asset turnover have a significant negative influence on company value.
FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL ADEQUACY RATIO BANK KONVENSIONAL DI INDONESIA Anggela, Anggela; Susanti, Merry
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26492

Abstract

This research aims to obtain empirical evidence regarding the effect of banking risk (RAR), bank deposits (DAR), profitability (ROA), asset quality (AQR), liquidity, and bank size (SIZE) on the capital adequacy ratio (CAR), using 20 conventional banking companies listed on the Indonesia Stock Exchange from 2017 to 2020 with purposive sampling method. The data in this research were processed using software Eviews v12.0. The results of research that have been conducted regarding the partial significance test show that RAR, DAR, and ROA have a significant effect on the CAR, while AQR, LAR, and SIZE have no significant effect on the CAR. Simultaneously in this research RAR, DAR, ROA, AQR, LAR, and SIZE have a significant effect on the CAR.
PENGARUH EQUITY DAN ASSET TERHADAP FINANCIAL PERFORMANCE PADA PERUSAHAAN SEKTOR INDUSTRI KONSUMSI Hartono, Mikhael Jireh; Susanti, Merry
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26647

Abstract

This research aims at how the effect of Capital Structure, Total Asset Turn Over, Liquidity, Cash Conversion Circle and Firm Size on Financial Performance in consumption industry companies listed on the Indonesia Stock Exchange during 2017-2019. The sample was selected by purposive sampling method and the valid data were 32 companies. The data processing technique uses descriptive-inferential analysis of panel data assisted by the EViews (Econometric Views) 9 Series program and Microsoft Excel 2019. The results of this study indicate that the Debt to Equity Ratio (DER) and Current Ratio (CR) have a significant negative effect on Financial Performance, while the variables Total Asset Turn Over (TATO), Cash Conversion Cycle (CCC), Firm Size (SIZE) have no effect on Financial Performance. The implication of this research is the need for improvement in managing assets and capital to maintain the viability of the company and maximize financial performance and attract investors to the company.
Pengaruh HCE, SCE, CEE, Liquidity, dan Firm Size terhadap Firm Performance Vania, Vica; Susanti, Merry
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28549

Abstract

The purpose of this research is to empirically prove the effect of the variable human capital efficiency (HCE), structural capital efficiency (SCE), capital employed efficiency (CEE), liquidity, dan firm size to the variable firm performance, using 84 manufacturing companies listed at the Indonesia Stock Exchange in 2017-2019. Data processing in this research using software program the Eviews version 12.0. The results of the research that have been carried out on the simultaneous test shows that bahwa human capital efficiency, structural capital efficiency, capital employed efficiency, liquidity, dan firm size have a significant simultaneous effect on firm performance, while the partial significance test shows that SCE and liquidity have a significant effect on CAR, but for HCE, CEE, and firm size have no significant effect on firm performance.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN NON KEUANGAN DI BEI Olivia, Sandra; Susanti, Merry
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28742

Abstract

This aims to obtain empirical evidence regarding the effect of earnings per share, managerial ownership, firm age and debt to equity ratio on firm value in non-financial companies listed in the Indonesia Stock Exchange for the 2017-2019 period. The sample was obtained based on the purposive sampling method and the final data used in this study found 135 non-financial companies. The data processing technique used multiple regression analysis assisted by Econometric Views 9. The results showed that the variables of earnings per share, managerial ownership and debt to equity ratio had no significant effect on firm value. Meanwhile, the firm age variable has a significant negative effect on firm value. The implication of this research is the need for the role of company management in paying attention to the age of a company as a strategy to be able to maintain and even increase the value of the company in the future.
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