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Cash-Driven Resilience Capabilities and Cash Holdings of Manufacturing Companies During the Covid-19 Pandemic Emillia Sastrasasmita; Elsa Imelda; Michele Tjen
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i2.6367

Abstract

Saving cash is one of the company’s precautionary motives. The Covid-19 pandemic has increased liquidity risk and more companies are experiencing financial difficulties. The cash holdings during the Covid-19 pandemic shows the company's resilience. This research aims to determine the state of cash-driven resilience and cash holdings of companies in Indonesia which are influenced by return on assets, profit margin, and productivity of assets, liquidity, leverage and firm size. The research was to observe the changes in cash-driven resilience, driven by changes in world conditions before the pandemic in 2018 and 2019, and during the pandemic in 2020 and 2021. This research uses purposive sampling technique on manufacturing companies on the Indonesia Stock Exchange. Hypotheses are analyzed using data regression models in Eviews 12. The research results are intended to help management determine the company's resilience and optimal level of cash holdings. This research found that there was no difference in CDR before and during Covid-19. There are differences between PA and LIQ variables on CDR but not on ROA, PM and LEV. The study also shows that there is no influence of ROA, PM, and LEV on CASH. Meanwhile PA, LIQ, and SIZE have positive effects on CASH. Keywords: Cash-Driven Resilience, Covid-19, Cash Holdings, and Financial Performance
PENINGKATAN MINAT BELAJAR SISWA KELAS XII TERHADAP MATERI JURNAL UMUM DI SMA SANTO KRISTOFORUS 2 Caitlynn Kerenza Chandra; Emillia Sastrasasmita
Jurnal Serina Abdimas Vol 4 No 1 (2026): 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.v4i1.37534

Abstract

Teaching Assistance activities in educational institutions are part of the Merdeka Belajar Kampus Merdeka (MBKM) program, aimed at providing university students opportunities to develop their competencies through direct teaching experience. This program also allows students to actively participate in the learning process at schools and aims to improve the quality of education, particularly by increasing students' interest in the subject matter. At SMA Santo Kristoforus 2, the teaching assistance focused on enhancing the interest of grade XII students in general journal material within accounting lessons. Many students initially found the material challenging and lacked interest, which called for more creative and interactive teaching approaches. The university students designed and implemented various strategies, such as using real case studies, group discussions, and activities involving direct application in daily life. These approaches aimed to make the general journal material easier to understand and more relevant to students’ experiences, thereby boosting their motivation and engagement during the learning process. Through contextual and participatory teaching methods, students were encouraged to actively ask questions, discuss, and collaborate in completing accounting tasks. This helped create a more lively and enjoyable learning environment, significantly increasing students’ interest and understanding of general journal concepts. Additionally, the program provided university students opportunities to refine their communication skills, classroom management, and creativity in delivering material, while positively impacting the academic achievement of students at SMA Santo Kristoforus 2. Kegiatan Asistensi Mengajar di Satuan Pendidikan merupakan bagian dari program Merdeka Belajar Kampus Merdeka (MBKM) yang bertujuan memberikan peluang bagi mahasiswa untuk meningkatkan kompetensi melalui pengalaman mengajar secara langsung. Kegiatan ini juga memberikan mahasiswa kesempatan untuk terlibat langsung dalam proses pembelajaran di sekolah. Program ini juga bertujuan untuk meningkatkan kualitas pembelajaran di sekolah, terutama dalam meningkatkan minat belajar siswa terhadap materi pelajaran. Dalam pelaksanaan kegiatan asistensi mengajar di SMA Santo Kristoforus 2, fokus utama diberikan pada peningkatan minat belajar siswa kelas XII terhadap materi jurnal umum dalam pelajaran akuntansi. Banyak siswa yang awalnya mengalami kesulitan dan kurang tertarik pada materi ini, sehingga diperlukan pendekatan pembelajaran yang lebih kreatif dan interaktif. Mahasiswa merancang dan menerapkan berbagai strategi pembelajaran, seperti penggunaan studi kasus nyata, diskusi kelompok, dan aktivitas yang melibatkan aplikasi langsung dalam kehidupan sehari-hari. Pendekatan ini bertujuan untuk membuat materi jurnal umum lebih mudah dipahami dan relevan dengan pengalaman siswa, sehingga dapat meningkatkan motivasi dan keterlibatan mereka selama proses belajar. Melalui metode pembelajaran yang kontekstual dan partisipatif, siswa didorong untuk aktif bertanya, berdiskusi, dan berkolaborasi dalam menyelesaikan tugas-tugas akuntansi. Hal ini membantu menghasilkan suasana belajar yang lebih hidup dan menyenangkan, yang pada akhirnya meningkatkan minat serta pemahaman konsep jurnal umum secara signifikan. Program ini juga memberikan peluang bagi mahasiswa untuk mengasah kemampuan komunikasi, manajemen kelas, dan kreativitas dalam menyampaikan materi, sambil memberikan dampak positif bagi prestasi akademik siswa di SMA Santo Kristoforus 2.
PENDALAMAN MATERI PERSAMAAN DASAR AKUNTANSI GUNA MENGATASI KESULITAN PEMAHAMAN SISWA DI SMA SANTO KRISTOFORUS 2 Virly Chu; Emillia Sastrasasmita
Jurnal Serina Abdimas Vol 4 No 1 (2026): 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.v4i1.37538

Abstract

The accounting equation serves as a fundamental foundation in accounting education, as it enables students to understand the relationship between accounts and how financial transactions affect a company's financial position. To deepen students' understanding of this material, a teaching assistance activity was carried out as part of the Merdeka Belajar Kampus Merdeka (MBKM) program by university students. This activity aimed to identify the difficulties faced by students at Santo Kristoforus 2 Senior High School in grasping the concept of the accounting equation. It was found that some students still struggled with categorizing accounts into assets, liabilities, and equity, as well as understanding the normal balance of each account. The teaching sessions were held regularly every Monday from 12:15 to 14:00 and every Wednesday from 10:40 to 12:50 in 12th grade classes. During the sessions, various exercises were given using modern learning tools such as Quizizz, along with interactive teaching methods to encourage active student participation. The results of this activity indicate an improvement in students' understanding of the material presented. This is evidenced by their ability to answer practice questions correctly and comprehend the content and intent of the questions. Furthermore, the activity encouraged students to be more active in asking questions, engaging in discussions, and completing tasks both independently and in groups. Persamaan dasar akuntansi menjadi landasan utama dalam pembelajaran akuntansi, karena konsep ini menjadi dasar bagi siswa untuk memahami hubungan antar akun serta bagaimana transaksi keuangan memengaruhi posisi keuangan suatu perusahaan. Untuk memperdalam pemahaman siswa terhadap materi ini maka dilakukan kegiatan asistensi mengajar dalam program Merdeka Belajar Kampus Merdeka (MBKM) oleh mahasiswa dengan tujuan untuk mengidentifikasi kesulitan yang dihadapi siswa SMA Santo Kristoforus 2 dalam memahami konsep persamaan dasar akuntansi, di mana ditemukan bahwa masih terdapat sebagian siswa yang memiliki kendala seperti mengelompokkan akun-akun ke dalam berbagai kategori seperti aset, liabilitas, dan ekuitas serta dalam memahami saldo normal pada setiap akun. Kegiatan pengajaran ini dilaksanakan secara rutin setiap hari senin pukul 12.15-14.00 dan setiap hari rabu pukul 10.40-12.50 di kelas 12, dengan memberikan berbagai latihan soal yang disajikan menggunakan metode pembelajaran baru seperti Quiziz serta menciptakan suasana yang lebih interaktif agar siswa dapat berpartisipasi aktif selama pengajaran berlangsung. Hasil dari kegiatan ini menunjukkan adanya peningkatan pemahaman siswa terhadap materi yang disampaikan. Hal ini ditunjukkan melalui kemampuan siswa dalam menjawab latihan soal dengan jawaban yang benar dan dapat memahami isi dan maksud dari soal tersebut, serta menjadikan siswa lebih aktif untuk mengajukan pertanyaan, berdiskusi dan mengerjakan soal baik secara mandiri maupun berkelompok.
PEMBINAAN AKUNTANSI BERBASIS DIGITAL BAGI PESERTA DIDIK SMA KRISTOFORUS 1 JAKARTA Emillia Sastrasasmita; Florence Delvina; Vincent King Joeliant; Eric Bryan Lie
Jurnal Serina Abdimas Vol 4 No 2 (2026): 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.v4i2.37687

Abstract

In today's digital era, traditional accounting systems are starting to be abandoned. Businesses of all sizes are adapting to the rapid development of information technology by adopting digital accounting. Digital accounting is considered to shorten the financial recording process, increase efficiency in terms of time and costs, while ensuring compliance with regulations. The process of preparing users to use accounting software is the background to the importance of accounting training at the advanced stage. The various features available in Accurate software can be useful and run effectively if supported by the accountant's ability and willingness to operate a computer. The PKM team believes that accounting software training can be carried out for high school students, because students are already accustomed to using computers and are familiar with technology. The method of implementing accounting training in this community service is (a) the organizer briefly explains the purchasing cycle in Accurate; (b) then the questions are discussed by the organizer by showing how to input each transaction in Accurate via a projector, and followed by each student on their respective laptops; (c) the organizer gives quiz questions to be done as an evaluation of understanding; and (d) the meeting ends with students filling out a questionnaire as feedback from the training activities. The outputs produced are in the form of participation in Senapenmas 2025 which is held periodically by Tarumanagara University, copyright on IPR and products. Pada era digital saat ini, sistem akuntansi tradisional mulai ditinggalkan. Bisnis dari berbagai skala melakukan penyesuaian diri atas perkembangan teknologi informasi yang cukup pesat dengan mengadopsi akuntansi digital. Akuntansi digital dinilai dapat mempersingkat proses pencatatan keuangan, meningkatkan efisiensi dari segi waktu dan biaya, sekaligus memastikan kepatuhan terhadap regulasi. Proses mempersiapkan user dalam menggunakan software akuntansi menjadi latar belakang pentingnya pembinaan akuntansi pada tahap lanjutan. Aneka fitur yang tersedia pada software Accurate dapat bermanfaat dan dijalankan secara efektif apabila didukung dengan kemampuan dan kemauan akuntan dalam mengoperasikan komputer. Tim PKM percaya bahwa pelatihan software akuntansi dapat dijalankan bagi peserta didik di SMA, karena siswa sudah terbiasa menggunakan komputer dan akrab dengan teknologi. Adapun metode pelaksanaan pembinaan akuntansi pada pengabdian ini adalah (a) penyelenggara menjelaskan secara singkat siklus pembelian yang terdapat pada Accurate; (b) kemudian soal dibahas oleh penyelenggara dengan menampilkan cara input setiap transaksi pada Accurate melalui proyektor, dan diikuti oleh setiap siswa pada laptop masing-masing; (c) penyelenggara memberikan soal quiz untuk dikerjakan sebagai evaluasi pemahaman; dan (d) pertemuan diakhiri dengan siswa mengisi kuesioner sebagai feedback dari kegiatan pelatihan. Luaran yang dihasilkan berupa keikutsertaan pada Senapenmas 2025 yang diadakan berkala oleh pihak Universitas Tarumanagara, hak cipta pada HKI dan produk.