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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Akuntansi Krida Wacana Jurnal ULTIMA Accounting Jurnal Akuntansi Jurnal Bina Manajemen Jurnal Bina Akuntansi Journal of Economics and Business UBS Jurnal Paradigma Akuntansi Indonesian Journal of Innovation Studies Jurnal Manajemen dan Bisnis Jurnal Abdi Mandala Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi Sinergi: Jurnal Pengabdian Kepada Masyarakat International Journal of Application on Economics and Business Law and Economics JER Jurnal Serina Abdimas
Henryanto Wijaya
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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THE FACTORS EFFECTING FIRM PERFORMANCE EVIDENCE FROM INDONESIA Mishael, Audi; Wijaya, Henryanto
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1458-1465

Abstract

This study aims to validate and quantify the simultaneous and partial effects of Intellectual Capital, Firm Size Liquidity, on Financial Performance in real estate and property companies, based on the Indonesia Stock Exchange (IDX) 2021-2023 as a limitation field. This study uses a data processing method with the EViews version 12 application. This research determined 120 observational data that were taken using purposive sampling method with a total of 40 companies. The data used in this research is secondary data, collected through a literature review. The results show that Intellectual capital and Liquidity has a negligible impact on the Financial Performance, while firm size has a positive and substantial impact on the Financial Performance. Therefore, it can be inferred that Firm Size are accepted and Intellectual Capital and Liquidity is rejected.
PENERAPAN METODE JOB ORDER COSTING KHUSUS PERUSAHAAN JASA PADA PT. ACE SOLUSINDO Wijaya, Henryanto; Gunawan, Felicia; Kho, Christian; Wahyono, Agus
JURNAL SINERGI Vol. 5 No. 2 (2023): SINERGI
Publisher : FT-USNI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59134/sinergi.v5i2.599

Abstract

Tujuan serta target khusus yang ingin dicapai dari kegiatan pengabdian kepada masyarakat (PKM) ini adalah meningkatkan manajemen keuangan PT. ACE Solusindo melalui penerapan job order costing khusus perusahaan jasa. Namun, mitra belum menerapkan metode ini dalam pencatatan keuangannya sehingga membuat mitra kesulitan dalam menentukan harga jual yang sesuai. Mitra menawarkan banyak layanan untuk pelanggannya sehingga penerapan job order costing untuk perusahaan jasa dalam pencatatan keuangannya sangat penting agar perusahaan dapat melacak biaya yang dikeluarkan secara spesifik, meningkatkan efisiensi operasional serta mengoptimalkan keuntungan mereka. Untuk itu, Tim Pelaksana PKM memberikan solusi kepada mitra dengan cara memberikan pelatihan dan sosialisasi kepada karyawan mitra bagian Finance dan Accounting mengenai penerapan metode job order costing. Metode pelaksanaan dari PKM ini adalah melakukan survey dan rapat bersama mitra menggunakan Focus Group Discussion (FGD), lalu melaksanakan sosialisasi dan pelatihan untuk karyawan mitra bagian Accounting dan Finance mengenai penerapan job order costing khusus perusahaan jasa. Setelah itu, akan dilakukan evaluasi, feedback, serta pembuatan laporan akhir mengenai kegiatan PKM yang sudah dilakukan. Saat ini, kami menilai bahwa mitra sudah mampu menerapkan metode job order costing dalam pencatatan keuangannya karena bertambahnya pengetahuan serta keterampilan sumber daya manusia yang mitra miliki mengenai materi tersebut. Kegiatan ini direncanakan akan mulai dari bulan Juli 2023 sampai dengan bulan Desember 2023.
PENGENALAN AKUNTANSI PEMERINTAHAN PADA AKUNTANSI SMK STRADA 1 Wijaya, Henryanto; Aurelia, Ophilia; ., Yola; Wahyono, Agus
JURNAL SINERGI Vol. 5 No. 2 (2023): SINERGI
Publisher : FT-USNI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59134/sinergi.v5i2.600

Abstract

Tujuan dan target khusus yang ingin dicapai dari kegiatan pengabdian kepada masyarakat (PKM) ini adalah siswa/siswi SMK Strada 1 mengenal dan memiliki pemahaman yang baik tentang akuntansi pemerintahan. Pemahaman tentang akuntansi pemerintahan dapat meningkatkan pola pikir kritis dan cerdas dalam berpendapat tentang sistem pengelolaan keuangan pemerintahan, serta meningkatkan daya saing individu dalam dunia kerja. Akuntansi pemerintahan merupakan salah satu ilmu yang sangat bermanfaat untuk meningkatkan pemahaman orang yang berada di dunia akuntansi untuk benar-benar memahami cara kerja akuntansi pemerintahan. Namun karena siswa/siswi SMK Strada 1 belum benar-benar kenal dan paham tentang akuntansi pemerintahan, maka diperlukan penyuluhan untuk memperkenalkan akuntansi pemerintahan kepada siswa/siswi SMK Strada 1. Untuk itu, Tim Pelaksana PKM dari Program Studi S1 Akuntansi Universitas Tarumanagara memberikan solusi kepada mitra dengan cara melaksanakan penyuluhan untuk memperkenalkan akuntansi pemerintahan kepada siswa/siswi SMK Strada 1. Metode pelaksanaan PKM ini adalah dengan melakukan analisis terhadap kebutuhan materi yang diperlukan untuk memahami akuntansi pemerintahan di tingkat SMK, melakukan penyuluhan dan diskusi, melakukan evaluasi dan feedback, serta penyusunan laporan akhir. Tim PKM juga akan melaksanakan forum group discussion (FGD) untuk membahas dan menyusun materi yang digunakan untuk penyuluhan di SMK Strada 1. Setelah melakukan penyuluhan mengenai akuntansi pemerintahan sesuai Standar Akuntansi Pemerintahan yang berlaku, kami menilai bahwa siswa/siswi mitra sudah memiliki pemahaman yang cukup baik tentang akuntansi pemerintahan. Kegiatan ini direncanakan akan mulai dari bulan Juli 2023 sampai dengan bulan Desember 2023.
FACTORS AFFECTING FIRM VALUE THROUGH CAPITAL STRUCTURE AS A MEDIATION VARIABLE Huanency, Amelia; Wijaya, Henryanto
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.v1i2.123-138

Abstract

This study aimed to determine the effect of profitability, liquidity, firm size and asset structure on firm value with capital structure as mediating variable in manufacturing companies listed on Indonesia Stock Exchange in the year of 2018-2020. 72 manufacturing companies were taken as the samples and the data was taken by purposive sampling method. Then, the data was analyzed by using the Partial Least Square method with the SmartPLS 3.3.3 application. The results showed that profitability, liquidity, firm size, and asset structure have a positive and significant effect on firm value. Meanwhile, profitability, liquidity and asset structure have a negative and insignificant effect on capital structure. Then, firm size has a positive and insignificant effect on capital structure. Moreover, capital structure cannot mediate the effect of profitability, liquidity, firm size, and asset structure on firm value.
THE IMPACT OF CAR, CREDIT RISK, ROA, LDR, AND OWNERSHIP STRUCTURE TOWARDS FINANCIAL DISTRESS Margaretha, Jennifer; Wijaya, Henryanto
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.v1i2.521-531

Abstract

This study aims to determine the effect of Capital Adequacy Ratio (CAR), Credit Risk, Return on Assets (ROA), Loan-to-Deposit Ratio (LDR), Institutional Ownership and Managerial Ownership on Financial Distress in the conventional commercial banking sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2020. This study used 15 conventional commercial banks as samples, which were then analyzed with multiple linear regression analysis techniques and panel data models. The results of this study show that CAR, ROA, and LDR have a positive and significant effect on Financial Distress; Credit Risk and Institutional Ownership have a negative and insignificant effect on Financial Distress; and Managerial Ownership has a positive and insignificant effect on Financial Distress. Other results, namely CAR, Credit Risk, ROA, LDR, Institutional Ownership, and Managerial Ownership simultaneously have a significant influence on Financial Distress.
THE INFLUENCE OF DIVIDEND POLICY, FIRM SIZE, CAPITAL STRUCTURE, AND CSR ON BANKING COMPANIES’ VALUE Wijaya, Henryanto; Andy, Andy; Febrianty, Levina; Morgan, Christopher Elihu Billy
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.v1i2.442-450

Abstract

The research examined the effect of dividend policy, firm size, capital structure, and Corporate Social Responsibility (CSR) on firm value in Indonesian banking companies listed on the Indonesian Stock Exchange (IDX). Purposive sampling was used to select the sample, and the population for this study was from 2017 to 2020, with 48 data points representing 12 samples of banking companies. According to the findings of this study, firm size and corporate social responsibility (CSR) both have a positive and significant effect on firm value. The dividend policies and capital structure have a small but positive impact on firm value. The descriptive research design was used in this study. This descriptive research aimed to ascertain the existence of one or more variables without comparing them directly and instead of looking for relationships with other variables. The data processing in this study was performed using the Microsoft Excel 2010 program, and the data analysis was performed using Eviews version 11. This study employed a technique known as purposive sampling to select random samples.
THE EFFECT OF CORPORATE GOVERNANCE, DIVIDEND POLICY, CONSERVATISM, AND LIQUIDITY ON THE VALUE OF FAMILY MANUFACTURING COMPANIES IN INDONESIA STOCK EXCHANGE Wijaya, Henryanto; Cahyadi, Hadi; Salim, Susanto; Morgan, Christopher Elihu Billy
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.v1i4.2613-2625

Abstract

This study aims to determine whether corporate governance (which includes the board of commissioners and audit committee), dividend policy, conservatism, and liquidity affect firm value. This research will produce outputs in the form of scientific articles that are expected to be beneficial for parties who need them, such as helping internal companies to increase company value and helping investors to make decisions before investing, and being able to predict company value by looking at its financial statements, especially in related indicators. As well as useful as a reference for future researchers. Given the number and breadth of problems that must be solved, the researchers limit the issues examined in this study. It starts from the variables used, namely the dependent and independent variables. The research will be conducted for three years, from 2018 to 2020, using a family manufacturing company. It was listed on the Indonesia Stock Exchange (IDX). Researchers will use quantitative research methods, where this research is research used to examine populations and samples, using secondary data obtained from the IDX through the website www.idx.co.id and the company's website. Existing data will be entered into Microsoft Excel 2010 and processed using EViews version 11. In this study, researchers used the Non-Probability Sampling technique in taking samples, where the method does not provide equal opportunities for each population. Data collection for 2018-2020 is expected to provide the latest data.
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR Michellin, Ivana; Wijaya, Henryanto
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.v5i4.26524

Abstract

This study aims to determine the effect of profitability, firm size, asset structure and liquidity on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This study used a sample of 246 data. This study uses a sample selection technique with purposive sampling and uses Eviews 12 in processing the data. The results showed that profitability, firm size and asset structure had a positive and significant effect on capital structure. Meanwhile, liquidity has a negative and insignificant effect on capital structure. profitability, firm size, asset structure and liquidity simultaneously affect the capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR Mardiana, Annisa; Wijaya, Henryanto
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.v6i2.29705

Abstract

This research aims to determine the effect of profitability, likuidity, and firm size on firm value in manufacturing company listed on the Indonesia Stock Exchange in 2017 – 2019. The sample was selected by purposive sampling method and the valid data were 75 companies. The data processing technique uses multiple regression analysis assisted by Software Eviews version 11.0. The results of this study indicate that profitability, liquidity and firm size have no effect on firm value. The implication of this research is if small assets are used optimally with optimal sales and cost efficiency, the company will still be able to maintain company value, as well as for companies that have large assets.
PENGARUH INTANGIBLE ASSETS TERHADAP FIRM VALUE DI INDONESIA Rennath, Monica Sharon; Wijaya, Henryanto
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.v6i1.29923

Abstract

This study aims to find out how the role of intangible assets in the form of research and development, advertisement, and human capital on firm value in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected by purposive sampling method and the valid data were 90 companies. The data processing technique used multiple regression analysis assisted by Microsoft Excel 2010 and EViews 12 Student Version Lite. The results of this study indicate that intangible assets in the form of research and development, advertisement, and human capital as well as control variables of company size and company age simultaneously or jointly have a significant effect on the dependent variable of firm value. The implication of this research is the need to increase the role of intangible assets that will increase the value of the company and attract investors to invest.
Co-Authors ., Yola Adrianto, Reinard Agus Wahyono Anantha, Tegar Galang andi ramadhan, Syahrul Andy Andy Anthony Anthony Aurelia, Ophilia Carunia Mulya Firdausy, Carunia Mulya Clessia Caroline Reonaldi Dra. Nurainun M.M.,Ak Bangun Eric, Eric Fabian, Christopher Fanny Magdalena Febrianty, Levina Felicia Gunawan Ferly, Wiliam Goritman, Erryka Hadi Cahyadi Halim, Danastia Vefiani Heni Pujiastuti Huanency, Amelia Indra Widjaja Jessica Jessica Wijaya Karen Widjaja Kho, Christian Mardiana, Annisa Margaretha, Jennifer Marshella, Marshella Mayerson, Evan Michael Michael Micheal Michella, Aurellia Michellin, Ivana Mishael, Audi Mitzy, Sheryl Esfandian Mitzy Morgan, Christopher Elihu Billy Rennath, Monica Sharon Salim, Susanto Sari, Liana Pratama Sauliam Budianto Selvia Selvia Putri Patricia Setiawan, Nathalie Arlim Sheila Elita Nanang Sila, Emmanuel Constantinus Supriliana, Ni Gusti Ayu Komang Tri Tahawa, Taufik Hidayat B Tanujaya, Martin Tiaras, Irvan Tommy Setiawan Ruslim, Tommy Setiawan uta, Louis Vincent Winaldo Wahyono, Agus Wardani, Huwaida Kesuma