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All Journal Jurnal Muara Ilmu Ekonomi dan Bisnis SULUH: Jurnal Abdimas TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Equity
Ariesta Tika Kinanti Pangestu Sulistyo Putri
Trisakti School Of Management
Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Social Sciences Other

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THE ANALYSIS OF HIGHEST PAYING DIVIDEND COMPANIES STOCK RETURNS VOLATILITY IN INDONESIA Ariesta Tika Kinanti Pangestu Putri; Hilary Flora Agustina Tulli Lasar; Regi Muzio Ponziani
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 7 No. 1 (2023): 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.v7i1.23150

Abstract

Penelitian ini bertujuan untuk memodelkan volatilitas return indeks saham perusahaan dividen tertinggi di Indonesia (DIV 20) sebelum dan sesudah pandemi COVID 19. Model keluarga ARCH (Autoregressive Conditional Heteroscedasticity) digunakan dalam hal ini. Periode penelitian diperpanjang dari 18 Mei 2018 hingga 18 Februari 2022. Batas waktu dimulainya pandemi adalah 1 April 2020. Data pengembalian adalah pengembalian mingguan. Hasilnya menunjukkan bahwa sebelum pandemi, GJR-GARCH(1,1) dapat memetakan dan melacak volatilitas dengan sangat baik karena mencetak AIC dan SIC pra-pandemi terendah. Oleh karena itu, penelitian ini menguatkan bukti adanya reaksi asimetris dari partisipasi pasar terhadap kemunculan dan penyebaran berita baik dan buruk di pasar. Setelah pandemi, efek ARCH menjadi kurang jelas. Angka signifikansi menurun meskipun efek ARCH masih signifikan pada 0,15. Performa model ARCH(1) secara signifikan lebih tinggi daripada model lain pasca-pandemi. Hasil tersebut menjadi bukti bahwa pascapandemi ketidakpastian yang dihadapi pelaku pasar sangat tinggi. Hal ini mengakibatkan meningkatnya volatilitas. Model keluarga ARCH menjadi kurang signifikan karena pengembaliannya lebih acak. Analisis lebih lanjut, bagaimanapun, menunjukkan bahwa pengembalian belum mengikuti model random walk meskipun keacakan meningkat. Oleh karena itu, ARCH(1) masih sesuai untuk memodelkan volatilitas setelah Pandemi.   This research aims at modeling the volatility of Indonesian highest paying dividend companies stock index (DIV 20) returns before and after pandemic COVID 19. The ARCH (Autoregressive Conditional Heteroscedasticity) family models were employed in this regard. The research period extended from 18 May 2018 to 18 February 2022. The cutoff for the commencement of pandemic was 1st April 2020. The return data were weekly returns. The results suggested that before pandemic, GJR-GARCH(1,1) could map and trace the volatility very well since it scored the lowest AIC and SIC pre-pandemic. Therefore, this research corroborated the evidence that there existed asymmetric reaction from the market participation toward the emergence and spread of good and bad news in the market. After pandemic, the ARCH effect became less obvious. The significance number was decreasing although the ARCH effect was still significant at 0.15. ARCH(1) model performance was significantly higher than the other models post-pandemic. The result presented evidence that after pandemic the uncertainty facing the market participants was very high. This resulted in the increase of the volatility. The ARCH family model was becoming less significant because the returns were more random. Further analysis, however, showed that the returns did not yet follow the random walk model despite the increasing randomness. Therefore, ARCH(1) was still appropriate to model the volatility after Pandemic.
Peningkatan Kompetensi Siswa SMK Dalam Bidang Akuntansi Melalui Pelatihan Accurate Nico Alexander; Astrid Rudyanto; Ariesta Tika Kinanti PSP; Jenny Vivianti; Debora Setopo; Fanny Anggreani6; Silvy Christina
SULUH: Jurnal Abdimas Vol 6 No 1 (2024): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v6i1.7006

Abstract

Competence is a crucial aspect in the realm of employment. An individual is deemed competent when they exhibit a mastery of knowledge within their respective field. This is precisely the objective that SMK Strada Daan Mogot aims to accomplish, particularly in the field of accounting. The institution endeavors to ensure that students specializing in accounting acquire the necessary competence through training sessions. To this end, a service was implemented to facilitate the development of accounting competence among the students of SMK Strada Daan Mogot, utilizing the Accurate software. The approach adopted in this service encompasses tutorials, discussions, and mentoring sessions. All eleventh-grade students participated in this training initiative. The outcome of this service is evident in the enhanced expertise of the students in utilizing the Accurate software, which is evaluated through post-mentoring assessments. Those students who successfully pass the assessment will be awarded a certificate of competence in Accurate software, thereby enhancing their employability prospects upon graduation.
PENGARUH INSTITUTIONAL OWNERSHIP, AUDIT COMMITTEE DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE Candra, Cerry; Putri, Ariesta Tika Kinanti Pangestu Sulistyo
E-Jurnal Akuntansi TSM Vol. 4 No. 3 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i3.2684

Abstract

This study was used to determine the effect of the relationship between the variable independent and the variable dependent. Tax avoidance is the dependent variable, and the independent variables in this study are profitability, leverage, firm size, liquidity, capital intensity, audit committee, and institutional ownership. This study uses companies in the consumer non-cyclical and consumer cyclical sectors listed on the Indonesia Stock Exchange between 2020-2022. This research method uses purposive sampling. A total of 66 companies and 198 data were included among the samples that met the research sampling requirements. Multiple regression analysis was used in the statistical testing of this study. This study shows that there is a positive influence between tax avoidance and the variables of profitability and company size. While the variables of leverage, liquidity, capital intensity, audit committee, and institutional ownership have no effect on tax avoidance.
Accurate: Penunjang di Era Digitalisasi untuk Meningkatkan Kompetensi dan Profesionalisme Guru dan Murid SMK Debora; Alexander , Nico; K. P. S. Putri, Ariesta Tika; A. T. Lasar, Hilary Flora
TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Vol. 2 No. 2 (2022): TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat
Publisher : Fakultas Teknik, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/tekiba.v2i2.2110

Abstract

Abstract - Covid-19 pandemic has brought many changes for education, working life and so on. Digitalization is increasingly felt and forced to change from being face-to-face to online, so inevitably world moves faster to accelerate the use of technology. Technology development also applied in industry, including in terms of accounting records. The importance of debriefing for teachers and students of VHS, especially accounting vocational, related to using Accurate accounting software which has been widely used. This training improves self-competence and competitiveness in the face of digitalization. Therefore, Pusat Penelitian dan Pengabdian Masyarakat TSM in collaboration with TSM lecturers help to provide training for teachers and students to recognize and able to operate one of accounting software that has been widely used, especially by SME industry in Indonesia, namely Accurate. The purpose of this training is to provide briefing to teachers and students in understanding and operating various features in Accurate related to accounting transactions which are expected to improve skills in using this software. The training method includes Accurate introduction session, simulation, journal and financial statements discussion. Targets and outcomes to be achieved from this training are increased the understanding and skills of teachers and students in operating Accurate so the students could meet the requirements of world of work in terms of the use of technology.
Workshop on the Cost of Goods Manufactured and Business Viability for SMK Tri Ratna Jakarta Students Anggraeni, Fanny; Alexander, Nico; Rudyanto, Astrid; Putri, Ade Hanifa; Putri, Ariesta Tika Kinanti P.S.; Lasar, Hilary Flora Agustina T.
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 3 No. 2 (2024): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v3i2.2764

Abstract

The educational program at SMK Tri Ratna Jakarta focuses on cultivating entrepreneurial skills among students. They are required to develop products for sale, preparing them for entrepreneurship upon graduation. Various aspects of entrepreneurship are covered, including the calculation of Cost of Goods Manufactured and business feasibility. Accurate determination of Cost of Goods Manufactured is crucial for predicting potential profits, as errors in this process can lead to financial losses. Business feasibility is assessed through metrics such as payback period and Break Even Point. Recognizing the lack of information on these topics among students, the author initiated training sessions on Cost of Goods Manufactured calculation and business feasibility at SMK Tri Ratna Jakarta. The training sessions employed lecture and discussion methods to impart knowledge. The outcome of these sessions was enhanced understanding among students regarding the components of Cost of Goods Manufactured and methods for determining business feasibility using two different approaches. Students actively engaged in the training, demonstrating enthusiasm by asking numerous questions about Cost of Goods Manufactured calculations and business feasibility assessments for their products.
Predicting the Occurrence of Financial Reporting Fraud: S.C.C.O.R.E. Model Approach Nico Alexander; Ade Hanifa Putri; Ariesta Tika Kinanti Pangestu Sulistyo Putri
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2501

Abstract

This research was carried out to gather empirical evidence regarding the factors that affect financial reporting fraud, utilizing the S.C.C.O.R.E theory approach, also known as the Hexagon theory. Those factors include stimulus (financial stability and external pressure), capability (director changes), collusion (related party transactions), opportunity (ineffective monitoring and nature of industry), rationalization (auditor changes), and ego (political connection). The research analyzed 130 companies listed on the Indonesia Stock Exchange, focusing on both cyclicals and non-cyclicals sectors, which were selected through a purposive sampling technique. This research employed a logistic linear regression. The findings indicated that the factor influencing financial reporting fraud is the stimulus provided by financial stability. The management's inclination to preserve a stable financial condition and avoid any financial downturn motivates them to engage in fraudulent activities. Consequently, the stronger the management's desire to uphold the company's financial stability, the greater the likelihood of fraud occurring. Furthermore, this research shows that external pressure, director changes, related party transactions, ineffective monitoring, the nature of industry, auditor changes, and political connections do not affect financial reporting fraud.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN BENNY CHANDRA; ARIESTA TIKA
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 4 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i4.3340

Abstract

This study is to obtain empirical evidence of several factors affecting firm value in companies listed on the Indonesia Stock Exchange (IDX). The independent variables used in this study are Corporate Social Responsibility, Firm Size, Firm Age, Leverage, Asset Growth, Return on assets, and Foreign Ownership on Firm Value. The data used in this study is quantitative data from non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. This study employs a purposive sampling method, involving 227 companies, with a total of 676 data points that met the criteria and passed the outlier test. The results of the study indicate that, first, Corporate Social Responsibility, Firm Age, Leverage, and Return on assets have a significant effect on Firm Value. Second, Firm Size, Asset Growth, and Foreign Ownership do not have a significant effect on Firm Value.
Literasi Keuangan Dan Digital Marketing Untuk Desa Wisata Di Wilayah Kabupaten Cirebon Emir Kharismar; Toni Ari Wibowo; Hilary Flora A. T. Lasar; Andhalia Liza Marie; Elizabeth Timothy; Ariesta Tika K.P.S Putri
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 5 No. 1 (2026): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/5mv7ys47

Abstract

Pengembangan desa wisata memerlukan penguatan aspek sumber daya manusia khusunya dalam memberikan pemahaman literasi keuangan dan pemasaran digital, agar mampu meningkatkan daya saing dan keberlanjutan usaha. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan meningkatkan pemahaman kelompok kerja desa wisata di Kabupaten Cirebon mengenai pengelolaan keuangan, pemanfaatan layanan dari lembaga keuangan, branding dan digital marketing. Kegiatan ini dilaksanakan tanggal 1 November 2025 di Dinas Kebudayaan dan Pariwisata Kabupaten Cirebon dengan jumlah peserta sebanyak 20 kelompok kerja desa wisata. Metode pelaksanaan berupa penyampaian materi, diskusi interaktif, dan sesi tanya jawab. Kegiatan PkM merupakan kolaborasi antara 2 institusi pendidikan yaitu, Sekolah Tinggi Ilmu Ekonomi Trisakti & Politeknik Pariwisata Prima Internasional. Hasil kegiatan menunjukan tingginya antusiasme peserta dan meningkatnya pemahaman mengenai pentingnya pemisahan keuangan pribadi dan usaha, pencatatan keuangan, pengelolaan arus kas, serta pemanfaatan media digital sebagai sarana promosi. Kegiatan ini diharapkan menjadi langkah awal dalam memperkuat kapasitas pengelola desa wisata sehingga mampu meningkatkan daya saing UMKM, mendorong pertumbuhan ekonomi lokal, dan mendukung pengembangan desa wisata yang berkelanjutan
Green Intellectual Capital and Firm Value: Evidence from Green Human, Structural and Relational Capital in Indonesian Manufacturing Companies Nico Alexander; Ariesta Tika K.P.S. Putri; Ade Hanifa Putri
EQUITY Vol 29 No 1 (2026): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v29i1.14088

Abstract

Sustainability has become a key objective for companies, encouraging environmentally friendly innovations through the development of green intellectual capital. In accordance with the resource-based view and stakeholder theories, effective management of green intellectual capital can enhance firm value by utilizing resources for stakeholders’ benefit. This research aims to provide empirical evidence on the effect of green intellectual capital on firm value. As its novelty, this study examines each component of green intellectual capital individually to identify which component contributes to firm value. The sample comprised 162 manufacturing companies listed on the Indonesia Stock Exchange during 2022–2024 by using purposive sampling. The results indicate that green intellectual capital increases firm value, with green relational capital being the primary contributor. This is because companies engage stakeholders to ensure sustainability, leading to a positive perception of the company and consequently driving an increase in corporate value. These findings provide a theoretical basis for companies to develop sustainability-supporting resources, particularly by maintaining relationships and collaborating with stakeholders to achieve their sustainability objectives.
Co-Authors A. T. Lasar, Hilary Flora ALEXANDER, NICO Andhalia Liza Marie Anggraeni, Fanny BENNY CHANDRA Candra, Cerry Debora Debora Setopo Elizabeth Timothy Fanny Anggreani6 Hilary Flora A. T. Lasar Hilary Flora Agustina Tulli Lasar Jenny Vivianti KHARISMAR, EMIR Lasar, Hilary Flora Agustina T. Putri, Ade Hanifa Regi Muzio Ponziani RUDYANTO, ASTRID SILVY CHRISTINA Toni Ari Wibowo