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All Journal Jurnal Ekonomi Journal The Winners Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Organisasi Dan Manajemen Jurnal Equity Jurnal Muara Ilmu Ekonomi dan Bisnis Akurasi : Jurnal Studi Akuntansi dan Keuangan Dialektika: Jurnal Ekonomi dan Ilmu Sosial Jurnal Ilmiah Akuntansi Kesatuan Enrichment : Journal of Management Jurnal Bakti Masyarakat Indonesia Cakrawala Repositori Imwi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Paradigma Akuntansi Jurnal Kontemporer Akuntansi Prosiding Seri Seminar Nasional Economics, Business, Accounting & Society Review Journal of Sustainable Community Service International Journal of Application on Economics and Business IIJSE Equity
Herlin Tundjung Setijaningsih, Herlin Tundjung
Program Studi PPA, Universitas Tarumanagara
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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Pengaruh beberapa variable terhadap Pemilihan Metode Penilaian Persediaan pada Perusahaan Manufaktur Setijaningsih, Herlin Tundjung; Pratiwi, Cecilia Dewi
Journal the Winners: Economics, Business, Management, and Information System Journal Vol 10, No 1 (2009): The Winners Vol. 10 No. 1 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v10i1.716

Abstract

This study aims to provide empirical evidence whether the size of the company, inventory intensity, variability cost of sales, and accounting earnings variability influence the choice of inventory valuation methods. The object of this research was manufacturing companies listed in Indonesia Stock Exchange in the period 2005-2009. Thirty nine samples in this study were taken by several criteria. Statistical analysis tool used in this research was logistic regression with a significance level of 5%. From the test result, it was obtained that either partially or simultaneously, company size, intensity of inventory, price variability of goods sold, and income variability have a significance level above 5%. This shows that these variables did not significantly influence the selection method of inventory valuation.
PENGARUH MODAL INTELEKTUAL DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA PERIODE 2015-2017) Josephine, Kezia; Trisnawati, Estralita; Setijaningsih, Herlin Tundjung
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 3, No 1 (2019): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v3i1.2474

Abstract

Saat ini investor lebih tertarik berinvestasi pada perusahaan yang memiliki harga saham yang stabil. Oleh sebab itu, penting bagi perusahaan untuk mengetahui faktor-faktor yang berpengaruh terhadap harga saham. Dalam penelitian ini terdapat dua faktor yang akan yaitu modal intelektual dan tata kelola perusahaan dengan menggunakan variabel mediasi kinerja keuangan (ROA). Penelitian ini ingin melihat pengaruh langsung dan tidak langsung antara variabel independen terhadap variabel dependen. Sampel yang digunakan dalam penelitian diambil melalui perusahaan dalam LQ 45 dengan menggunakan metode purposive sampling dalam periode waktu 2015-2017. Metode analisis data yang digunakan ialah Eviews versi 10. Hasil dari penelitian ini menemukan bahwa modal intelektual tidak berpengaruh langsumh terhadap nilai perusahaan, sedangkan tata kelola perusahaan memiliki pengaruh terhadap nilai perusahaan. Hasil penelitian ini juga menemukan bahwa terjadi pengaruh tidak langsung antara tata kelola perusahaan terhadap nilai perusahaan melalui kinerja keuangan. Currently investors will be more interested in investing in companies that have a stable stock price. Therefore, it is important for the company to know the factors that affect the stock price. In this research there are two factors that will be intellectual capital and corporate governance by using variable of financial performance mediation (ROA). This study wanted to see the direct and indirect influence between the independent variables to the dependent variable. The sample used in the study was taken through the company in LQ 45 by using purposive sampling method within the period of 2015-2017. Data analysis method used is Eviews version 10. The results of this study found that intellectual capital has no direct effect on firm’s value, while corporate governance has an influence on firm’s value. The results of this study also found that there is an indirect influence between corporate governance on firm’s value through financial performance.
Factors Affecting The Selection of Fair Value Methods for Investment Property Setijaningsih, Herlin Tundjung; Handoyo, Sarwo Edy; Sundari, Novia
Jurnal Organisasi dan Manajemen Vol. 17 No. 1 (2021): January - June
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v17i1.1052.2021

Abstract

The purpose of this study is to analyze the effect of leverage, profitability, information asymmetry, and the gain on the fair value difference on the selection of the fair value method for investment property by PSAK 13. The population of this study is all companies listed on the Indonesia Stock Exchange for the period 2016-2018. The sample selected by purposive sampling amounted to 53 companies. The data processing technique uses the STATA 14.2 program. Logistic regression is used to analyze the hypothesis. Findings. The results of this study indicate that leverage, profitability, and information asymmetry do not affect the selection of the fair value method for an investment property. However, the gain on fair value difference negatively affects the choice of the fair value method for an investment property.
Pengaruh Akrual, Leverage, Dan Arus Kas Operasi Terhadap Persistensi Laba Dengan Book Tax Differences Sebagai Variabel Moderasi Veronika; Herlin Tundjung Setijaningsih
Jurnal Ekonomi Vol. 27 No. 03 (2022): SPESIAL ISSUE March 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i03.870

Abstract

This research aims to analyze the effect of accruals, leverage, and operating cash on earnings persistence by using the book tax difference as moderation in manufacturing companies listed on the Indonesia Stock Exchange during 2018-2020. The sample was selected by purposive sampling method as many as 40 companies with a total of 120 data for three years. The data technique uses multiple regression analysis and is processed with Eviews 12.0 and Microsoft Excel 2013. The results of this study indicate that: 1) Accruals, leverage, and operating cash flow have significant effect on earnings persistence; 2) The difference in book tax does not strengthen the effect of accruals, leverage, and operating cash flows on earnings persistence; 3) The difference in book tax does strengthen the effect of operating cash flows on earnings persistence.
Pengaruh beberapa variable terhadap Pemilihan Metode Penilaian Persediaan pada Perusahaan Manufaktur Herlin Tundjung Setijaningsih; Cecilia Dewi Pratiwi
The Winners Vol. 10 No. 1 (2009): The Winners Vol. 10 No. 1 2009
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/tw.v10i1.716

Abstract

This study aims to provide empirical evidence whether the size of the company, inventory intensity, variability cost of sales, and accounting earnings variability influence the choice of inventory valuation methods. The object of this research was manufacturing companies listed in Indonesia Stock Exchange in the period 2005-2009. Thirty nine samples in this study were taken by several criteria. Statistical analysis tool used in this research was logistic regression with a significance level of 5%. From the test result, it was obtained that either partially or simultaneously, company size, intensity of inventory, price variability of goods sold, and income variability have a significance level above 5%. This shows that these variables did not significantly influence the selection method of inventory valuation.
ANALISIS PENGUNGKAPAN EMISI KARBON DI INDONESIA Jessica Wirawan; Herlin Tundjung Setijaningsih
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 6, No 1 (2022): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v6i1.18398

Abstract

Tujuan penelitian ini untuk mengetahui board diversity, profitability, dan leverage memengaruhi carbon emission disclosure. Dalam penelitian ini, jenis kelamin direksi digunakan untuk mengukur variabel independen board diversity, Return on Assets (ROA) untuk mengukur profitability, Debt to Equity (DER) untuk mengukur leverage, dan variabel dependen Carbon Emission Disclosure diukur dengan menggunakan Carbon Emission Disclosure Index yang diadaptasi dari penelitian Choi, et al. (2013). Dalam penelitian ini, media exposure merupakan variabel moderasi. Dengan menggunakan purposive sample, penelitian ini menggunakan perusahaan otomotif yang terdaftar di Bursa Efek Indonesia (BEI) pada rentang waktu 2018-2020. Data dianalisis dengan Eviews versi 10.. Hasil penelitian ini adalah board diversity, profitability, leverage secara parsial tidak berpengaruh terhadap carbon emission disclosure. Media exposure memperkuat pengaruh board diversity terhadap carbon emission disclosure. Tetapi media exposure tidak memperkuat pengaruh profitability terhadap carbon emission disclosure dan tidak memperlemah pengaruh leverage terhadap carbon emission disclosure. The purpose of this study is to find board diversity, profitability, and leverage affect carbon emission disclosures. In this study, the gender of the board of directors is used to measure the independent variable of board diversity, Return on Assets (ROA) measured by profitability, Debt to Equity (DER) measured by leverage, and the dependent variable Carbon Emission Disclosure is measured using the adapted Carbon Emission Disclosure Index. from the research of Choi, et al. (2013). In this study, media exposure is a moderating variable. By using a purposive sample, this study uses automotive companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. The data were analyzed using Eviews version 10. The results of this study are board diversity, profitability, leverage partially have no effect on carbon emission disclosures. Media exposure strengthens the effect of board diversity on carbon emission disclosures. However, media exposure does not strengthen the effect of profitability on carbon emission disclosures and does not weaken the effect of leverage on carbon emission disclosures.
PENDIDIKAN DAN PELATIHAN MENINGKATKAN KEMAMPUAN PESERTA MENYUSUN LAPORAN KEUANGAN ORGANISASI SOSIAL KEAGAMAAN Sarwo Edy Handoyo; Herlin Tundjung Setijaningsih
Jurnal Bakti Masyarakat Indonesia Vol 4, No 1 (2021): 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.v4i1.9693

Abstract

The Mosque Prosperity Council as a socio-religious organization has a strategic role in the advancement of society. The role played is in the form of carrying out various activities to increase faith and piety for the Muslim community. To carry out various activities, funding support is required. Funding sources mainly come from mosque congregations and generally come from various donors. Funds that have been successfully collected from the public and their use need to be compiled in the form of financial reports so that they can be accounted for to the public transparently. Based on observations and interviews with the board of the Al Barokah Mosque Prosperity Council, Cibodas District, Tangerang City, Banten, financial reports are submitted regularly, namely every Friday in the form of cash balance reports. Reports like this are inadequate because cash balances are not financial statements and only a small part is in the financial statements. The root of the problem is the lack of knowledge of the board about the details of financial reports including their preparation. The solutions offered to target partners of community service activities include education and training on techniques for preparing financial reports. The results show that there is an effect of education and training on increasing the knowledge and skills of participants in preparing financial reports. By carrying out these activities, the socio-religious activities carried out in the mosque can be reported in the form of accountable and transparent financial reports.ABSTRAK:Dewan Kemakmuran Masjid sebagai organisasi sosial keagamaan memiliki peran yang strategis bagi kemajuan masyarakat. Peran yang dijalankan dalam bentuk melaksanakan berbagai kegiatan untuk meningkatkan iman dan taqwa bagi masyarakat muslim. Untuk melaksanakan berbagai kegiatan, diperlukan dukungan pendanaan. Sumber pendanaan terutama berasal dari jamaah masjid dan umumnya dapat berasal dari berbagai  donatur. Dana yang berhasil dihimpun dari masyarakat serta penggunaannya perlu disusun dalam bentuk laporan keuangan agar dapat dipertanggungjkawabkan kepada masyarakat secara transparan. Berdasarkan observasi dan wawancara dengan pengurus Dewan Kemakmuran Masjid Al Barokah, Kecamatan Cibodas, Kota Tangerang Banten, laporan keuangan yang disampaikan secara rutin yaitu setiap hari Jum’at dalam bentuk laporan saldo kas. Laporan seperti ini jelas tidak memadai karena saldo kas bukanlah laporan keuangan dan hanya sebagian kecil yang ada pada laporan keuangan. Akar permasalahannya adalah keterbatasan pengetahuan pengurus tentang seluk bekluk laporan keuangan termasuk penyusunannya. Solusi yang ditawarkan kepada mitra sasaran kegiatan pengabdian masyarakat diadakan pendidikan dan pelatihan mengenai teknik penyusunan laporan keuangan. Hasilnya menunjukkan bahwa terdapat pengaruh pendidikaan dan pelatihan terhadap  meningkatnya pengetahuan dan ketrampilan peserta dalam menyusun laporan keuangan. Dengan dilakukan kegiatan tersebut maka kegiatan sosial keagamaan yang dijalankan di masjid tersebut dapat dilaporkan dalam bentuk laporan keuangan yang dapat dipertanggungjawabkan dan transparan
PERBEDAAN PENGETAHUAN DAN KETRAMPILAN PESERTA TERHADAP PENYUSUNAN STRUKTUR ORGANISASI SEBELUM DAN SESUDAH PELATIHAN Sarwo Edy Handoyo; Herlin Tundjung Setijaningsih; Sukis Warningsih
Jurnal Bakti Masyarakat Indonesia Vol 3, No 1 (2020): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.503 KB) | DOI: 10.24912/jbmi.v3i1.8042

Abstract

Religious organizations such as the youth organization of the mosque have a strategic role in the prosperity of the mosque. The prosperous mosque is marked by the lively worship activities of its worshipers. In Al Barokah Mosque, Cobodas Sub-District, Tangerang City, the organization of mosque teenagers is not running well and regularly. Based on observations and interviews with administrators of the Mosque Prosperity Board, the root of the problem is the lack of knowledge to compile an effective and efficient youth organization structure of the mosque. The solution offered to the target partners is the need to hold a training outlining the work to achieve organizational goals and training in the organization of the mosque's youth organization. By conducting training activities, the organizational structure of mosque teenagers can be structured as a basis for determining the right people to fill the positions listed on the organizational chart. Organizations that are managed by the right people will produce activities that are able to meet the expectations of mosque worshipers. The training was able to increase the knowledge and skills of participants to develop the organizational structure of mosque youth for the prosperity of the mosque. Improving the skills of the trainees includes skills about describing indicators of organizational goals, types of activities, grouping of activities, describing interactions in the organization and job descriptions and specifications. In addition, the trainees experienced an increase in knowledge related to the concept of the role of management in achieving organizational goals, management functions specifically organizing, organizational structure, the right man in the right place, and the rights and obligations of management and members of the organizationABSTRAK:Organisasi keagamaan seperti organisasi remaja masjid memiliki peran yang strategis terhadap kemakmuran masjid. Masjid yang makmur ditandai dengan semaraknya kegiatan ibadah para jamaahnya. Di Masjid Al Barokah, Kecamatan Cobodas, Kota Tangerang Banten organisasi remaja masjidnya kurang berjalan dengan teratur dan tearah. Berdasarkan observasi dan wawancara dengan pengurus Dewan Kemakmuran Masjid, akar permasalahannya adalah kurangnya pengetahuan untuk menyusun struktur organisasi remaja masjid yang efektif dan efisien. Solusi yang ditawarkan kepada mitra sasaran adalah perlu diadakannya pelatihan menguraikan pekerjaan untuk mencapai tujuan organisasi dan pelatihan penyusunan struktur organisasi remaja masjid. Dengan dilakukan kegiatan pelatihan maka dapat tersusun struktur organisasi remaja masjid sebagai dasar menentukan orang-orang yang tepat untuk mengisi jabatan yang tercantum pada bagan organisasi. Organisasi yang dikelola orang yang tepat akan menghasilkan kegiatan yang mampu memenuhi harapan jamaah masjid. Pelatihan mampu meningkatkan pengetahuan dan ketrampilan peserta untuk menyusun struktur organisasi remaja masjid untuk kemakmuran masjid. Peningkatan ketrampilan peserta  pelatihan meliputi ketrampilan tentang menguraikan indikator tujuan organisasi, jenis kegiatan, pengelompokkan kegiatan, penggambaran interaksi dalam organisasi serta deskripsi dan spesifikasi jabatan. Selain itu peserta pelatihan mengalami peningkatan pengetahuan terkait dengan konsep tentang peran manajemen dalam mencapai tujuan organisasi, fungsi manajemen khususnya pengorganisasian, struktur organisasi, the right man in the right place, serta hak dan kewajiban pengurus dan anggota organisasi
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN MANUFAKTUR Jeremy Stanley Pranoto, Herlin Tundjung Setijaningsih, Henny Wirianata
Jurnal Paradigma Akuntansi Vol 2, No 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.984 KB) | DOI: 10.24912/jpa.v2i1.7153

Abstract

The purpose of this research is to obtain empirical evidence abaout the effect of profitability, firm size, and institutional ownership on firm value. The population of this research is manufacturing companies listed in the Indonesia Stock Exchange (IDX) during the year 2015-2017. This research is conducted with a sample of 64 manufacturing companies. The data in this research is processed by Eviews version 10.0. the result of this research show that profitability, firm size, and institutional ownership has no effect on firm value.
ANALISIS PENGARUH STRUKTUR ASET, PERTUMBUHAN ASET, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Levina Aurelia, Herlin Tundjung Setijaningsih
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.066 KB) | DOI: 10.24912/jpa.v2i2.7662

Abstract

The aim of this research is to examine the effect of asset structure, asset growth and firm size to capital structure of manufacture companies listed on Indonesia Stock Exchange for the period 2014-2017. Sampe wasselected using purposive sampling method amounted to 91 companies. Data processing techniques using multiple regression analysis what  helped  by  SPSS  program  (Statistical  Product  and  Service  Solution)  for  Windows released 22. The result of this study show partially assets structure have significant effect to capital structurewhile asset growth and firm size have no significant impact to capital structure. However this study shows that simultaneously assets structure, assets growth and firm size have a significant effect on capital structure.
Co-Authors Abadi, Fiter Ade Irawan Adithian, Kevin Andrew Afrian, Yossy Amanda, Rafly Ambarwati , Ajeng Anastassia, Cindy Angela, Jocevine Angelina, Gracia Anggaraeni, Adelia Sekar Sri Apriadi, Riyan Aristie, Evelyn Cecilia Dewi Pratiwi Cecilia Dewi Pratiwi, Cecilia Dewi Clarentina, Viona Cornecia, Vinca Dewi, Yuvati Karuna Elda Selvira Dermawan Estevania, Catherine Estralita Trisnawati Gumelar, Arya Gunawan, Nadya Harahap, Amas Augustian Hartanto, Ary Daniel Hendra Hendra Hendrian Hendrian, Hendrian Hidayat, Ruben Ida Puspitowati Ignatia, Gresica Jessica Wirawan Josephine, Kezia Kasenda, Faris Kurniawan, Inneke Lee, Catrine Lee, Jason Limawan, Elaine Lo , Sanny Marbun, Binsar Hamonangan Masman, Ronnie Resdianto Michael Wijaya Najmani, Andriani Ratna Ngesthi, Priscilla Oliviane Oktaviyanti, Devi Palwaguna, I Made Pahangga Patricia, Chika Pradhono, Gebyar Richard Mikhael Ludony Salim, Felisia Sarfio, Efrina Marsella Sarwo Edy Handoyo Sarwo Edy Handoyo Sarwo Edy Handoyo, Sarwo Edy Setiadi, Regina Angel Sherine, Sherine Sukis Warningsih Sundari, Novia Tavis, Sean Ivander Verawati , Verawati Verena Clarisa Ayu Prameswari Veronika Wibowo, Ilham Gema Woen, Esperansya Desmonda Yunus, Dharma Triadi Zumratul Meini