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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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PENGARUH CAPITAL STRUCTURE, FIRM SIZE, INTELLECTUAL CAPITAL DAN PROFITABILITY TERHADAP FIRM VALUE Dessyla, Erica; Susanti, Merry
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.v6i2.29711

Abstract

Firm value for the business community, especially investors, is a focus that needs to be considered for investment considerations. This study was conducted to examine the effect of capital structure, firm size, intellectual capital, and profitability on firm value. The sample selection technique used in this study is a non-probability sampling technique with purposive sampling method. The total sample selected was 71 manufacturing companies listed on the Indonesia Stock Exchange during the period 2017 to 2020 with a total of 284 observations. The statistical tool used in this study is the Eviews 12 SV software. The results of this study indicate that intellectual capital and profitability have a significant effect on firm value, but capital structure and firm size do not have a significant effect on firm value.
FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR TAHUN 2017 – 2019 Cynthia, Hanna; Susanti, Merry
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.v6i2.29722

Abstract

Firm value is a benchmark for investors to invest their capital in the company. This study aims to examine the effect of intellectual capital, financial perfomance, sales growth, and firm size toward firm value. Sample was selected using purposive sampling method. The total sample is 120 manufacturing companies listed on the Indonesia Stock Exchange during the period 2017 to 2019, where each period consists of 40 companies, which are processed using Eviews 12. The results of the model feasibility test indicate that this study uses a random effect model as a panel data regression model. The results of this study based on multiple linear regression analysis stated that intellectual capital and sales growth have an insignificant influence on firm value, and financial perfomance and firm size have a significant influence on firm value.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR DI BEI Budiman, Patricia Angelina; Susanti, Merry
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.v6i2.29724

Abstract

The purpose of this research is to empirically examine the effect of profitability, leverage, firm size and sales growth on earnings management of manufacturing companies in the Indonesia Stock Exchange (IDX) for the period 2017-2020. The sampling technique used purposive sampling method and data processing using Eviews 9 SV software. In this research, there were 69 companies as samples from 276 companies and were analysed by multiple linear regression. The results of this research indicate that profitability has a positive and significant effect on earnings management, leverage and sales growth have a positive but not significant effect on earnings management, while firm size has a negative but not significant effect on earnings management.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI BEI Chandra, Ellysya; Susanti, Merry
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.v6i2.29725

Abstract

This research was conducted with the aim to test empirically the influence of leverage, leverage, cash flow, firm size, growth opportunity, and profitability on cash holding of manufacturing companies in the Indonesia Stock Exchange in 2017-2019. The sampling technique used purposive sampling method and data processing using Eviews 12 SV software. In this research, there were 33 companies as samples from 184 companies and were analysed by multiple linear regression. The results of this research indicate that, cash flow, firm size and profitability have a positive but not significant effect on cash holding, leverage has a negative and significant effect on cash holding, while growth opportunity has a negative but not significant effect on cash holding.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI BEI Davita, Caroline; Susanti, Merry
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.v6i3.30748

Abstract

This research aims to obtain empirical evidence regarding the effect of leverage, firm size, intellectual capital, and working capital turnover 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 69 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 firm size and working capital turnover have no significant effect on financial performance. Meanwhile, leverage has negative and significant effect on financial performance and intellectual capital has a positive and 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 the role of intellectual capital in increasing the company’s financial performance.
PENGARUH LEVERAGE, PROFITABILITY, DAN FIRM SIZE TERHADAP CASH HOLDING Hadryan, Matthew; Susanti, Merry
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.v6i3.31435

Abstract

This study was conducted to determine the results of the effect of leverage, profitability, and firm size on cash holding. In this study, using manufacturing companies listed on the Indonesia Stock Exchange as research subjects. The technique used to collect the sample is purposive sampling technique. There were 64 companies that were selected as samples and used the Eviews (Economic Views) version 12 program to process the data. In the test conducted, the researchers found that leverage had a negative and significant effect on cash holding, profitability had a positive and significant effect on cash holding, and firm size had a positive and insignificant effect on cash holding.
PENGARUH LIQUIDITY, LEVERAGE, PROFITABILITY DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP FIRM VALUE Andika, Chuandry; Susanti, Merry
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.v6i4.32389

Abstract

The main purpose of this research is to analyze the effect of liquidity, leverage, profitability, and corporate social responsibility towards firm value on listed manufacturing companies in Indonesia Stock Exchange (IDX). This research used 204 data samples consisted of 74 manufacturing companies listed on the Indonesia Stock Exchange during the 2018-2020 period. This research used Eviews 12 in processing research data. The result obtained from this research indicates that liquidity has negative and no significant effect on firm value. Leverage has negative and significant effect on firm value. Profitability has positive and no significant effect on firm value. Corporate social responsibility has negative and no significant effect on firm value.
PERANAN ANALISA LAPORAN KEUANGAN UNTUK MEMPREDIKSI GOING CONCERN DI PT FELIXINDO RUBBER BERKARYA Susanti, Merry; Chandra, Karen; Geraldine , Marcia
Jurnal Serina Abdimas Vol 1 No 2 (2023): 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.v1i2.26068

Abstract

The problems faced by PT Felixindo Rubber Berkarya are the company's sales and profits which tend to decline, the company's cash flow is not smooth, the accumulation of raw materials and finished goods inventories also relatively low inventory turnover, and the increasing amount of debt to suppliers and banks. The community service team from the Faculty of Economics and Business majoring in Accounting at Universitas Tarumanagara offers a solution by advising companies to conduct monthly financial statement analysis. Analysis of the company's financial statements will be taken into consideration in evaluating performance so that it can be used to predict the company's going concern in the future. In analyzing financial statements, it is common to calculate liquidity ratios, profitability ratios, activity ratios, and solvency ratios. From these ratios, the company can also fix problems that occur in the company so that the company's going concern can still be maintained. There are several stages in the implementation of PKM activities at PT Felixindo Rubber Berkarya. First, a survey was conducted to find out the problems faced by partners. Based on the survey, it is known that there are problems with the company's performance. Furthermore, the PKM team will prepare material in the form of an explanation and application of financial statement analysis in the company, which will be given to the training participants on April 13-15,2023. In this way the company can fix the problems it faces and reduce potential risks so that it can maintain company’s going concern. Permasalahan yang dihadapi oleh PT Felixindo Rubber Berkarya sebagai mitra adalah penjualan dan laba perusahaan yang cenderung turun, tidak lancarnya arus kas perusahaan, menumpuknya jumlah persediaan bahan baku dan barang jadi serta perputaran persediaan yang cukup rendah, dan meningkatnya jumlah hutang kepada pemasok dan bank. Tim pengabdian kepada masyarakat Fakultas Ekonomi dan Bisnis jurusan Akuntansi Universitas Tarumanagara menawarkan solusi dengan menyarankan perusahaan untuk melakukan analisa laporan keuangan yang dilakukan setiap bulannya. Analisa laporan keuangan yang dilakukan perusahaan akan menjadi pertimbangan dalam penilaian kinerja sehingga dapat digunakan untuk memprediksi keberlanjutan usaha (going concern) perusahaan di masa mendatang. Dalam menganalisa laporan keuangan umumnya menghitung rasio likuditas, rasio profitabilitas, rasio aktivitas, dan rasio solvabilitas. Dari rasio-rasio tersebut, perusahaan juga dapat memperbaiki masalah yang terjadi di perusahaan sehingga going concern perusahaan tetap dapat dipertahankan. Terdapat beberapa tahap dalam pelaksanaan kegiatan PKM di PT Felixindo Rubber Berkarya. Pertama dilakukan survei untuk mengetahui masalah yang dihadapi oleh mitra. Berdasarkan survei tersebut diketahui bahwa ada masalah dengan kinerja perusahaan. Selanjutnya tim PKM akan mempersiapkan materi berupa penjelasan dan penerapan analisa laporan keuangan di perusahaan, yang akan diberikan kepada para peserta pelatihan pada tanggal 13-15 April 2023. Dengan demikian perusahaan dapat memperbaiki masalah-masalah yang dihadapinya dan mengurangi risiko yang potensial terjadi sehingga dapat mempertahankan kelangsungan hidup perusahaan.
PEMBEKALAN MENGENAI JURNAL PENYESUAIAN DI SMA NEGERI 2 JAKARTA TERKAIT DENGAN PROGRAM MBKM ASISTENSI MENGAJAR Dania; Susanti, Merry
Jurnal Serina Abdimas Vol 2 No 2 (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.v2i2.29256

Abstract

This teaching assistance report provides information regarding adjusting journal at SMA Negeri 2 Jakarta related to the MBKM program called “Asistensi Mengajar di Satuan Pendidikan”. Adjusting journal is a record of transactions carried out at the end of an accounting period to adjust the balances of certain accounts before preparing financial reports. It is hoped that with this provision, students at SMA Negeri 2 Jakarta can understand the importance of adjusting journals in the accounting process and apply them well in their learning. The lesson has provided positive results for students and uses a method where students can understand adjusting journals.
PEMBEKALAN MATERI NERACA LAJUR PERUSAHAAN DAGANG KEPADA SISWI SMA SANTA URSULA JAKARTA DALAM KEGIATAN MBKM Flolinda, Karin; Susanti, Merry
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.v2i4.33336

Abstract

The MBKM teaching assistance program offers students practical experience outside of lectures. The author chose SMA Santa Ursula Jakarta as a partner because of its good reputation. SMA Santa Ursula Jakarta has a problem with limited learning time because there are many activities outside of routine learning hours. Therefore, the author decided to provide material supplies on trading company’s worksheet. This program is expected to improve the accounting skills of SMA Santa Ursula students and help students develop soft skills and hard skills needed in the workplace. The implementation of the MBKM Teaching Assistance activity at SMA Santa Ursula Jakarta began with coordination between the author, the principal, and the economics teacher. In this activity, the author acts as an assistant economics teacher, assisting accounting learning in class XII SOS I. The author started the MBKM activity on August 12 to November 2024. However, this journal only covers activities until September 18, 2024 due to the journal submission deadline. Since the activities described in this journal are only until September 18, 2024, the results that can be described are exercise question on preparing a trading company's worksheet made by the author. The author suggests that Santa Ursula High School inform the class schedule earlier if it is accelerated and inform earlier if there is a change in the teaching class location. The author also suggests that the Tarumanagara University Accounting Study Program provide an MBKM assistance guidebook and a list of partner schools for MBKM activities. ABSTRAKProgram MBKM asistensi mengajar bertujuan memberikan pengalaman praktis bagi mahasiswa melalui aktivitas di luar perkuliahan. Penulis memilih SMA Santa Ursula Jakarta sebagai mitra karena reputasi mitra yang bagus. SMA Santa Ursula Jakarta memiliki masalah keterbatasan waktu pembelajaran karena banyak kegiatan di luar jam pembelajaran rutin. Oleh karena itu, penulis memutuskan untuk memberikan pembekalan materi tentang neraca lajur perusahaan dagang. Program ini diharapkan dapat meningkatkan ketrampilan akuntansi siswi SMA Santa Ursula dan membantu mahasiswa/i mengembangkan soft skills serta hard skills yang dibutuhkan di dunia kerja. Pelaksanaan kegiatan MBKM Asistensi Mengajar di SMA Santa Ursula Jakarta dimulai dengan koordinasi antara penulis, kepala sekolah, dan guru ekonomi. Dalam kegiatan ini, Penulis berperan sebagai asisten guru ekonomi, mendampingi pembelajaran akuntansi di kelas XII SOS I. Penulis memulai kegiatan asistensi mengajar pada tanggal 12 Agustus sampai dengan bulan November 2024. Namun, jurnal ini hanya mencakup kegiatan hingga 18 September 2024 karena batas pengumpulan jurnal. Dikarenakan kegiatan yang dijabarkan dalam jurnal ini hanya sampai tanggal 18 September 2024, maka hasil yang dapat dijabarkan adalah soal latihan penyusunan neraca lajur perusahan dagang yang dibuat oleh penulis. Penulis menyarankan SMA Santa Ursula untuk menginformasikan jadwal jam pelajaran lebih awal jika dipercepat dan menginformasikan lebih awal apabila ada perubahan tempat kelas mengajar. Penulis juga menyarankan Program Studi Akuntansi Universitas Tarumanagara untuk memberikan buku panduan MBKM asistensi serta daftar sekolah mitra untuk kegiatan MBKM.
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