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All Journal Dinasti International Journal of Education Management and Social Science Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Bakti Masyarakat Indonesia Devotion: Journal of Research and Community Service Prosiding Seri Seminar Nasional Journal of Social And Economics Research International Journal of Contemporary Accounting Journal of Artificial Intelligence and Digital Business International Journal of Application on Economics and Business IIJSE E-JURNAL AKUNTANSI
Sriwati Sriwati
Fakultas Ekonomi Dan Bisnis Universitas Tarumanagara, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Materials Science & Nanotechnology Public Health Social Sciences Other

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PELATIHAN SIKLUS KAS DAN BANK DENGAN SOFTWARE ACCURATE BAGI SISWA/I SMA KRISTEN YUSUF Sriwati Sriwati; Visyka Suprapto; Reina Angreani
PROSIDING SERINA Vol. 2 No. 1 (2022): PROSIDING SERINA IV 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (472.351 KB) | DOI: 10.24912/pserina.v2i1.19914

Abstract

Secara umum, materi akuntansi yang diajarkan pada tingkat SMA hanya berfokus pada pembuatan laporan keuangan yang masih dilakukan secara manual. Namun, perkembangan teknologi informasi dalam dunia bisnis mengharuskan semua orang, terutama yang menjalankan kegiatan bisnis baik itu pemilik maupun karyawan, untuk dapat mengoperasikan software akuntansi yang digunakan oleh perusahaan. Hal tersebut dikarenakan saat ini banyak perusahaan yang sudah memanfaatkan software akuntansi untuk mencatat transaksi bisnis perusahaan hingga pembuatan laporan keuangan. Oleh sebab itu, diperlukan juga pengetahuan mengenai cara pengoperasian software akuntansi bagi siswa/i tingkat SMA yang dapat mempermudah proses akuntansi. Software Accurate merupakan salah satu software akuntansi yang telah banyak digunakan oleh perusahaan di Indonesia karena telah disesuaikan dengan Standar Akuntansi Keuangan dan peraturan perpajakan yang berlaku di Indonesia. Meningkatnya transaksi bisnis perusahaan menggunakan e-commerce berdampak pada meningkatnya pengeluaran dan penerimaan kas melalui bank. Oleh karena itu, kegiatan ini dilaksanakan dengan tujuan untuk memberikan pengetahuan dan pelatihan mengenai siklus kas dan bank dengan menggunakan software Accurate kepada siswa/i SMA Kristen Yusuf, yang merupakan mitra kegiatan ini, karena dapat memperkuat keterampilan mereka dalam memroses berbagai transaksi yang melibatkan kas dan bank. Kegiatan pelatihan penggunaan software Accurate untuk siklus kas dan bank ini terdiri dari penyampaian materi, tanya-jawab, dan kuis yang dilaksanakan pada bulan Mei 2022.
ANALYSIS OF FACTORS AFFECTING COMPANY USING DERIVATIVES Sriwati Sriwati
International Journal of Contemporary Accounting Vol. 3 No. 1 (2021): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (305.521 KB) | DOI: 10.25105/ijca.v3i1.8736

Abstract

This study aims to determine the factors that influence companies in using derivatives. In this study, the factors studied were the cost of debt, foreign sales, risk management, and corporate governance on the company's decision to use derivatives. The analytical method used in this research is logistic regression analysis using the Statistical Product and Services Solutions software. A total of 60 samples were used in this study, which were 20 companies included in the Corporate Governance Perception Index survey from 2016 to 2018. The Corporate Governance Perception Index survey is a survey conducted by the Indonesian Institute for Corporate Governance. The results of this study indicate that the cost of debt variable has a significant effect on the decision to use derivatives by the company. The corporate governance variable also has a significant effect on the decision to use derivatives by the company. The foreign sales variable in this study does not have a significant effect on the decision to use derivatives by companies. The risk management variable does not have a significant effect on the decision to use derivatives by the company. In this study, there are also control variables, namely firm size and return on assets. In this study, the firm size variable does not have a significant effect on the decision to use derivatives by the company. Meanwhile, the return on assets variable has a significant effect on the decision to use derivatives by the company.
PERANAN CONTENT CREATOR DALAM MENINGKATKAN BRAND AWARENESS PADA SANGGAR KREATIVITAS BOMBI JAKARTA Amelia; Hendro Lukman; Sriwati
Jurnal Bakti Masyarakat Indonesia Vol. 6 No. 1 (2023): 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.v6i1.21021

Abstract

The development of information technology enters people's daily lives, increasing activities with growing digitalization. One model of digitization is social media which is used to communicate as well as for promotion and marketing. Social media requires content creators. Content creators are urgently needed by business owners to support them in promoting their business products, one of which is "Sanggar Kreasi Bombi" ("Sanggar y"). A content creator is a material maker on social media who shares information that can inspire, entertain and provide information to the public. The role of content creators has increased during the Covid-19 pandemic, which companies really need, because they are able to increase brand awareness of these products or companies, including in the education sector. The purpose of this Community Service activity is to measure the role of content creators in creating brand awareness in "Sanggar". The implementation is still in a Covid-19 pandemic condition even though it is not in an emergency status. Data collection was carried out face-to-face and online to obtain information on the condition of "Sanggar". The survey results show that 93% are satisfied with the “Sangga” infrastructure and 76.5% brand awareness of “Sanggar”. Based on observations and surveys, 44 videos and 4 posters have been created to increase brand awareness which contain learning methods, activities and promotions to increase "Sanggar" brand awareness. want to create brand awareness for both the product and the company itself. Content creators must understand information technology, creative and management strategies ABSTRAK Perkembangan teknologi informasi memasuki kehidupan masyarakat sehari-hari, meningkatkan kegiatan dengan digitalisasi semakin berkembang. Salah satu model digitalisasi adalah sosial media yang digunakan untuk berkomunikasi juga untuk promosi dan pemasaran. Dalam hal sosial media membutuhkan content creator. Content creator sangat dibutuhkan oleh pemilik usaha untuk mendukung dalam mempromosikan produk usahanya, salah satunya adalah Sanggar Kreativitas Bombi (“Sanggar”).  Content creator adalah seorang pembuat materi di media sosial yang memberikan informasi yang dapat menginspirasi, menghibur, dan memberikan informasi kepada masyarakat. Peranan konten creator semakin meningkat pada masa pandemi Covid-19 sangat dibutuhkan oleh perusahaan, karena mampu meningkatkan brand awareness terhadap produk atau perusahaan tersebut, termasuk pada bidang pendidikan. Tujuan kegiatan Pengabdian Kepada Masyarakat ini untuk mengukur peranan content creator untuk menciptakan brand awareness pada” Sanggar”. Pelaksanaan masih kondisi pandemic Covid-19 walaupun tidak berstatus darurat. Pengambilan data dilakukan secara tatap muka dan daring untuk mendapatkan informasi keadaan “Sanggar”, Untuk mendapatkan masukan harapan orang tua menggunakan kuesioner dengan menggunakan google form dengan pertanyaan fasilitas “sanggar” dan “brand awareness “Sanggar”. Hasil survei menunjukkan 93% puas dengan infrastruktur “Sanggar” dan 76.5% brand awareness terhadap “Sangal” . Berdasarkan observasi dan survey, telah dibuat konten untuk meningkatkan brand awareness sebanyak 44 video dan 4 poster yang isinya cara pembelajaran, kegiatan yang maupun promosi untuk meningkatkan brand awareness “Sanggar”. Implikasi dari kegiatan ini, bahwa content creator suatu pekerjaan yang tidak akhirnya selama perusahaan ingin menciptakan brand awareness baik untuk produk maupun perusahaan itu sendiri. Content creator harus memahami teknologi informasi, creative dan strategi manajemen
PELATIHAN PENYUSUNAN NERACA LAJUR BAGI SISWA KELAS X SMA KATOLIK RICCI I Sriwati; Alika Laksa Kirana; Cilvia Cahyani Putri; Intan Safira
Jurnal Bakti Masyarakat Indonesia Vol. 6 No. 2 (2023): 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.v6i2.23758

Abstract

The number of new businesses that continue to grow in Indonesia indirectly makes accounting even more necessary. This is because every business activity requires accounting records to produce financial reports. However, not everyone can understand the preparation of financial statements because they do not have the chances to study accounting. In high school, accounting lessons are only obtained by class XII students majoring in social studies. A lot of accounting material that requires high accuracy certainly requires more time to study it. The worksheet is one of the accounting materials. Worksheets are made before financial reports so that it can be useful in reducing errors when preparing financial reports. Therefore, training on preparing worksheets for class X students of SMA Katolik Ricci I is needed so that more people will gain knowledge about accounting, especially preparing worksheets. In addition, it is also hoped that when these training participants are in class XII majoring in Social Sciences, they can more easily understand accounting lessons. Training activities for preparing work sheets for class X students of SMA Katolik Ricci I were carried out online in March 2023. The training went well and smoothly. Furthermore, it is hoped that training related to accounting can be carried out in other schools so that more and more people have knowledge related to accounting. ABSTRAK Jumlah usaha atau bisnis baru yang terus bertambah di Indonesia secara tidak langsung menjadikan akuntansi semakin diperlukan. Karena setiap kegiatan bisnis memerlukan pencatatan akuntansi untuk menghasilkan laporan keuangan. Namun, tidak semua orang paham mengenai penyusunan laporan keuangan karena tidak semua orang berkesempatan untuk mempelajari akuntansi. Pada sekolah menengah atas, pelajaran akuntansi pun hanya diperoleh oleh murid kelas XII jurusan IPS. Materi pelajaran akuntansi yang banyak serta memerlukan ketelitian yang tinggi tentunya memerlukan waktu yang lebih banyak juga untuk mempelajarinya. Neraca lajur merupakan salah satu materi pelajaran akuntansi. Neraca lajur dibuat sebelum laporan keuangan sehingga bermanfaat untuk mengurangi kesalahan dalam penyusunan laporan keuangan. Oleh sebab itu, kegiatan pelatihan mengenai penyusunan neraca lajur pada siswa kelas X SMA Katolik Ricci I diperlukan agar semakin banyak masyarakat yang memperoleh pengetahuan mengenai akuntansi terutama penyusunan neraca lajur. Selain itu, diharapkan juga ketika peserta pelatihan ini naik ke kelas XII jurusan IPS, mereka dapat lebih mudah memahami pelajaran akuntansi. Kegiatan pelatihan penyusunan neraca lajur pada siswa kelas X SMA Katolik Ricci I telah dilaksanakan pada bulan Maret 2023 secara daring. Pelatihan ini berjalan dengan baik dan lancar. Selanjutnya diharapkan agar pelatihan terkait dengan akuntansi dapat dilaksanakan di sekolah-sekolah lainnya agar semakin bertambah masyarakat yang memiliki pengetahuan terkait akuntansi.
Influence of Managerial Ownership, Board Independence, and Leverage on Financial Performance in the Financial Sector Francis Francis; Estralita Trisnawati; Sriwati Sriwati
E-Jurnal Akuntansi Vol 35 No 2 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i02.p07

Abstract

This study examines the impact of managerial ownership, independent commissioners, and leverage on the financial performance of financial sector firms in Indonesia, with the growth of Bank Indonesia's interest rates as a moderating variable. A quantitative research approach is employed, utilizing secondary data from the financial statements of financial sector companies listed on the Indonesia Stock Exchange (IDX). The analysis is conducted using Moderated Regression Analysis (MRA). The findings indicate that managerial ownership and independent commissioners positively influence financial performance, while leverage exhibits a nonlinear relationship with financial performance. Additionally, the growth of Bank Indonesia's interest rates moderates the relationship between leverage and financial performance, reinforcing specific interactions between the independent variables and firm performance. These results provide insights into the role of corporate governance mechanisms and capital structure in shaping financial outcomes within Indonesia’s financial sector. Keywords: Managerial Ownership; Independent Commissioners; Leverage; Financial Performance; Bank Indonesia Interest Rate Growth.
The Role of Earnings Management Contribution as a Moderation of Social Responsibility Disclosure, Intellectual Capital, and Risk Towards Cost of Capital Devina Gunawan; Estralita Trisnawati; Sriwati Sriwati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7361

Abstract

This study aims to examine the effect of corporate social responsibility (CSR), intellectual capital (ICD), and risk disclosure (RD) on the cost of capital (WACC), as well as the role of earnings management (TAC) as a moderating variable in financial sector companies listed on the Indonesia Stock Exchange. The research sample was obtained through a purposive sampling method based on the company's annual report. Testing was conducted using moderated regression analysis. The results show that CSR and RD have a significant positive effect on the cost of capital, while ICD has a positive but insignificant effect. Meanwhile, earnings management does not have a direct effect or act as a moderating variable in the relationship between the three types of disclosure and the cost of capital. These findings indicate that investors in the financial sector tend to respond to non-financial disclosures as additional risk signals if they are not supported by transparency and credible governance. Therefore, companies in the financial sector need to convey non-financial disclosures strategically and responsibly to manage market perceptions of risk and capital efficiency.
The Effect of Cash Flow Components and Accounting Profit on Stock Returns Moderated by Company Size in Construction Companies on The Indonesian Stock Exchange in 2019-2023 Tasya Anggeni; Estralita Trisnawati; Sriwati Sriwati
Dinasti International Journal of Education Management and Social Science Vol. 6 No. 5 (2025): Dinasti International Journal of Education Management and Social Science (June
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v6i5.4678

Abstract

This study aims to examine the effect of cash flow and accounting profit on stock returns in construction companies listed on the Indonesia Stock Exchange during the 2019–2023 period, with firm size as a moderating variable. Using a quantitative approach, the research utilized secondary data derived from annual financial reports, analyzed through panel data regression and Moderated Regression Analysis (MRA) using E-Views software and using SPSS software for the KMO test. The results showed that cash flow and accounting profit each have a positive and significant effect on stock returns, meaning that improvements in these financial indicators tend to increase investor returns. However, firm size was found to weaken the positive relationships between both cash flow and accounting profit with stock returns. In larger companies, the increase in cash flow or profit does not necessarily enhance investor trust, potentially due to more complex management and reporting structures. These findings highlight the need for companies to maintain efficient financial performance while managing their public image and transparency to maintain investor confidence. The study is limited to construction companies; future research is recommended to include broader sectors such as GCG or LQ-45 listed firms. The implication for company management is to pay strategic attention to cash flow, profitability, and company size to boost stock performance and investor appeal.
THE INFLUENCE OF CORPORATE GOVERNANCE AND BOARD CHARACTERISTICS ON CSRD IN SRI-KEHATI INDEX FOR 2018-2022 Amelia Amelia; Hendro Lukman; Sriwati Sriwati
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.v2i3.463-474

Abstract

The Good Corporate Governance can ensure that the company is managed in a responsible and transparent manner, including Corporate Social Responsibility (CSR). Several companies have expressed a form of Social Responsibility towards all stakeholders, including society, the environment and workers. One of the parties responsible for CSR disclosure is the board of directors. The characteristics possessed by directors can influence the company's commitment to CSR and the company's desire to disclose CSR information to the public. This research aims to analyze the influence of corporate governance and directors' characteristics on CSR disclosure in the Sri-Kehati Index for the 2018-2022 period. This research was analysed using multiple regression method which processed using SPSS 25. The data used in this research was secondary data from annual reports. This research used purposive-sampling technique with sample of 70 data observations. The results of this research show that the audit committee, independent commissioner, institutional ownership, managerial ownership, age of directors, gender of directors have no influence on CSR Disclosure. It can be concluded that the CSR information in the CSR Disclosure has been prepared without interference from the Board of Directors, Shareholders and Supervision of the Commissioners. The implications of this research show that CSR information which aims to provide CSR information in the context of sustainability, should be prepared professionally with adequate corporate governance.
DETERMINAN PRAKTIK PERATAAN LABA DALAM PERSPEKTIF PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE, CASH HOLDING, DAN KUALITAS AUDIT Dinda Ariestanti Widyastuti; Sriwati
Journal of Social and Economics Research Vol 8 No 1 (2026): JSER, June 2026
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v8i1.1516

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, leverage, cash holding, dan kualitas audit terhadap perataan laba pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan. Sampel penelitian terdiri atas 56 perusahaan atau 168 data observasi yang dianalisis menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa profitabilitas, ukuran perusahaan, leverage, dan cash holding tidak berpengaruh signifikan terhadap perataan laba. Sebaliknya, kualitas audit berpengaruh signifikan negatif terhadap perataan laba, sehingga kualitas audit yang baik dapat menekan kecenderungan manajemen untuk melakukan perataan laba.
THE EFFECT OF ACTIVITY, PROFITABILITY, LIQUIDITY, AND SALES GROWTH ON THE FINANCIAL DISTRESS OF PROPERTY AND REAL ESTATE COMPANIES Herni Kurniawati; Sriwati Sriwati; Verawati Verawati
International Journal of Application on Economics and Business Vol. 4 No. 2 (2026): May 2026
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v4i2.595-607

Abstract

The property crisis in China brings various complex impacts for Indonesia. From the reduction of foreign investment, the decline in commodity demand, to financial market instability, all of this requires Indonesia to be prepared and adaptive in facing changes. The government and business actors need to take strategic steps to mitigate the negative impacts and seize the opportunities that arise amidst these challenges. Therefore, initial steps are needed to detect financial distress in Indonesian property and real estate companies using financial ratios. Financial ratios are indicators of financial performance that can predict companies experiencing a decline in financial performance, which tend to face financial distress. The objective of this research is to empirically examine how activity ratio, profitability ratio, liquidity ratio, and sales growth ratio can affect the financial distress condition of companies in the property and real estate sector for the period 2019-2024The utilized research design is descriptive, incorporating a quantitative method through panel data regression analysis. The findings indicate that the activity and profitability ratios negatively influence financial distress, whereas the liquidity ratio positively impacts financial distress for property and real estate firms. Additionally, the sales growth ratio does not adversely affect the financial distress situation of property and real estate firms.
Co-Authors Ahmad Nur Ardiansyah Alika Laksa Kirana Amelia Amelia Amelia Cilvia Cahyani Putri Devina Gunawan Dinda Ariestanti Widyastuti Estralita Trisnawati Felicia Aristie Francis Francis Hendro Lukman Hendro Lukman Hendro Lukman Herni Kurniawati Intan Safira Khrisnandhita Karinka Dewanti Nivea Afrida Rizani Reina Angreani Tasya Anggeni Verawati Verawati Verawati Verawati Visyka Suprapto