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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) JASS (Journal of Accounting for Sustainable Society) Mestaka: Jurnal Pengabdian Kepada Masyarakat Gapura (Garba Pembangunan Masyarakat)
Trisandi Eka Putri
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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Penguatan Literasi Digital Dalam Pemanfaatan Website Pada Badan Usaha Milik Desa Cibogo Indah Umiyati; Trisandi Eka Putri; Icih Icih; Bambang Sugiharto; Daeng M. Nazier
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2024): Februari 2024
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v3i1.311

Abstract

This community service activity aims to improve digital literacy in website utilisation at BUMDes in Subang Regency, namely BUMDes Cibogo. The scope of digital literacy in this activity is Digital Skill, which is the ability of individuals to know, understand, and use ICT hardware and software as well as digital operating systems in everyday life. The methodology used in this activity is Rapid Rural Appraisal (RRA), a strong approach to rural community development. RRA includes aspects of respecting the community, encouraging the community to express and share ideas or opinions, asking questions, listening attentively, and taking notes. After the community service activities, the management of BUMDes Cibogo understands digital literacy at the digital skill level and a perception that digital literacy is very important as an effort to optimise BUMDes performance.
Pelatihan Menggunakan Aplikasi Akuntansi Digital Sederhana (LAMIKRO) Pada UMKM Kabupaten Subang Sri Mulyati; Icih Icih; Bambang Sugiharto; Daeng M. Nazier; Trisandi Eka Putri
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2024): April 2024
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v3i2.322

Abstract

The purpose of the service is to educate and improve the quality of MSME business actors in Subang Regency in terms of bookkeeping, accounting records, and digital financial reporting through the LAMIKRO application. Thus, the financial statements prepared can be well organized. The method applied in this program begins with conducting interviews, observations and sharing knowledge about how to use a simple digital accounting application using the LAMIKRO application. The results of this service show that there are still many MSME actors who record financial statements manually, even some of them are still unable to make financial reports. Therefore, this service is carried out to facilitate the recording of financial statements for these MSME actors.
THE EFFECT OF CEO NARCISSISM, COMPANY SIZE, BOARD OF DIRECTORS SIZE AND BOARD OF COMMISSIONERS SIZE ON COMPANY VALUE IN THE COVID-19 PANDEMIC WITH CAPITAL STRUCTURE AS CONTROL VARIABLE AND FINANCIAL PERFORMANCE AS INTERVENING VARIABLE Bambang Sugiharto; Muhammad Syeh Dinar; Trisandi Eka Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 02 (2023): Accruals Edisi September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i02.1146

Abstract

This study aims to analyze how the effect of CEO narcissism, company size, board size, and board of commissioners size on firm value in the covid-19 pandemic with capital structure as a control variable and financial performance as an intervening variable in manufacturing companies in Southeast Asia. The population used in this study are manufacturing companies in Southeast Asia, totaling 736 companies. The sampling technique used is using the Slovin formula. Based on the Slovin formula, a sample of 193 companies was obtained. The analytical method used in this research is multiple regression analysis. The results showed that CEO narcissism and board size had a positive effect on firm value, board size had no effect on firm value, while firm size had a negative effect on firm value. Then indirectly the CEO narcissism, the size of the board of directors, and the size of the board of commissioners through financial performance have no effect on firm value, while the size of the company indirectly through financial performance has an effect on firm value.
THE EFFECT OF DIVIDEND POLICY, SALES GROWTH AND ASSET GROWTH ON COMPANY VALUE WITH MEDIA EXPOSURE AS A MODERATION VARIABLE Indah Umiyati; Trisandi Eka Putri; Wellcy Zahratunijah Az-Zahra
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 01 (2024): Accruals Edisi Maret 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i01.1281

Abstract

Company value is the selling value of an ongoing company. The company value is indicated by the stock price. It can be assumed that the factors that can affect the value of the company include dividend policy, sales growth and asset growth as well as media exposure as a moderating variable. The population in this study are energy sector companies listed on the Indonesia Stock Exchange in 2017-2021. This type of research is quantitative research. With the sampling method purposive sampling. 66 companies were obtained from a total of 69 companies with 5 years of observation, so that 100 data were obtained for analysis according to the research criteria. The data analysis technique used in this study uses multiple regression analysis and Moderating Regression Analysis (MRA). The results showed that the dividend policy variable had a positive effect on firm value, sales growth had no effect on firm value, asset growth had no effect on firm value, besides that media exposure was not able to moderate the effect of dividend policy on firm value but was able to moderate the effect of sales growth and growth. assets to company value.
THE INFLUENCE OF PROFITABILITY, DIVIDEND POLICY, EARNINGS PER SHARE, AND AGENCY COSTS ON THE FIRM VALUE Trisandi Eka Putri; Tiara Puspitasari
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 8 No. 02 (2024): Accruals Edisi September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i02.1415

Abstract

This research aims to determine the Influence of Profitability, Dividend Policy, Earnings Per Share, and Agency Costs on the Firm Value of Food and Beverage Companies Listed on the Indonesia Stock Exchange and Malaysia Stock Exchange from 2020 to 2022. The independent variables in this study are Profitability, Dividend Policy, Earnings Per Share, and Agency Costs, while the dependent variable is the firm's value. This research is quantitative in nature. The population of this study includes all companies in the food and beverage industry sector listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange. The sampling technique used is documentation and literature study, making the entire population of the study the research sample, resulting in 27 food and beverage companies as the research sample. The sampling technique employed is purposive sampling. Data processing is carried out using SPSS25 software. This research utilizes descriptive statistical analysis, multiple linear regression analysis, classical assumption tests, and hypothesis testing. Based on the research test results, it is found that: 1. Profitability, in partial, does not have a significant influence on firm value. 2. Dividend policy, in partial, has a significantly positive influence on firm value. 3. Earnings per share, in partial, do not have a significant influence on firm value. 4. Agency costs, in partial, have a significantly positive influence
THE EFFECT OF ECONOMIC VALUE ADDED (EVA), MARKET VALUE ADDED (MVA), LIQUIDITY, AND LEVERAGE ON STOCK PRICES Trisandi Eka Putri; Icih Icih; Nolis Putri Indriyani
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

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Abstract

Stock prices are prices that occur on the exchange at a certain time. Stock prices can change up or down in a matter of time so quickly. This is possible because it depends on demand and supply between stock buyers and stock sellers The purpose of this study is to determine the effect of Economic Value Added (EVA), Market Value Added (MVA), Liquidity, and Leverage on Stock Price. The population in this study is, Companies in the sub-sector of the material, component and equipment industry listed on Bursa Malaysia and Indonesia Stock Exchange for the period 2019 – 2022. This type of research is quantitative research. With purposive sampling method. Data analysis techniques in this study use descriptive analysis, classical assumption tests, multiple regression analysis, and hypothesis tests. The results of this study show that Economic Value Added (EVA), liquidity, and leverage has a significant positive effect on stock prices, while Market Value Added (MVA) do not affect stock prices.
THE INFLUENCE OF CEO NARCISSISM, FREE CASH FLOW, AND COMPANY SIZE ON COMPANY PERFORMANCE: Array Trisandi Eka Putri; Sri Mulyati; Eviana Putri
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 01 (2025): Vol 7 No 1 (2025): JASS Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i01.1553

Abstract

The purpose of this research is to determine the influence of CEO narcissism, free cash flow, and company size on company performance. Company performance is a picture of the rise or fall of company finances in terms of operations within the company. Therefore, we can describe that company performance provides an overview of the company's achievements or management of each financial activity. It can be assumed that factors that influence company performance include CEO Narcissism, Free Cash Flow, and Company Size on company performance.The population in this research is Telecommunications and Media companies listed on the Indonesia and Malaysia Stock Exchanges for the 2020-2022 period. This research uses secondary data from annual financial reports. This type of research is quantitative research. Using the purposing sampling method. The results of this study indicate that the variables CEO narcissism and company size have no effect on company performance. Meanwhile, the free cash flow variable has a positive effect on company performance. The research results also show that simultaneously the variables CEO narcissism, free cash flow, and company size influence company performance.
THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, AND ENTERPRISE RESOURCE PLANNING ON FINANCIAL PERFORMANCE Trisandi Eka Putri; Leny Marlina Nurhayati; Bambang Sugiharto
JASS (Journal of Accounting for Sustainable Society) Vol. 7 No. 02 (2025): Vol 7 No 2 (2025): JASS Edisi Desember 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v7i02.1636

Abstract

Intermediate Financial Accounting is a continuation of This study aims to examine the effect of the Current Ratio (CR), Debt to Equity Ratio (DER), and the implementation of Enterprise Resource Planning (ERP) on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. Financial performance is proxied by Return on Assets (ROA) as the main indicator of profitability. The research is based on the Resource-Based View (RBV) theory, which emphasizes that competitive advantage can be achieved through effective management of valuable, rare, inimitable, and well-organized internal resources. This research employs a quantitative method using secondary data obtained from the financial statements of manufacturing companies listed on the IDX. The sample was determined using purposive sampling with specific criteria, resulting in 60 companies or 99 observations. Data analysis was conducted using multiple linear regression with SPSS 23, accompanied by classical assumption tests to ensure model validity. The findings are expected to show whether CR, DER, and ERP have a partial or simultaneous influence on ROA. The results provide theoretical contributions to the literature on the relationship between financial ratios, information technology, and profitability in the manufacturing sector, as well as practical benefits for company management in making strategic decisions related to liquidity, capital structure, and ERP implementation.
PENDAMPINGAN PELAPORAN TAHUNAN PAJAK MELALUI PROGRAM RELAWAN PAJAK DI KPP PRATAMA SUBANG Indah Umiyati; Asep Kurniawan; Icih Icih; Trisandi Eka Putri; Bambang Sugiharto
Gapura (Garba Pembangunan Masyarakat) Vol. 2 No. 3 (2025): Juni
Publisher : STIESA-PRESS

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Abstract

Program Relawan Pajak merupakan bentuk kolaborasi antara Direktorat Jenderal Pajak dan institusi pendidikan tinggi dalam meningkatkan literasi dan kepatuhan perpajakan masyarakat. Kegiatan ini bertujuan untuk membantu Wajib Pajak dalam melaporkan Surat Pemberitahuan (SPT) Tahunan melalui pendampingan langsung oleh mahasiswa. Artikel ini membahas pelaksanaan program pendampingan yang dilakukan oleh mahasiswa STIE Sutaatmadja di KPP Pratama Subang selama Februari hingga Maret 2025. Metode kegiatan meliputi seleksi relawan, pelatihan teknis, pelaksanaan pendampingan, serta evaluasi dan monitoring. Hasil kegiatan menunjukkan bahwa dari 37 pendaftar, 30 mahasiswa lolos sebagai relawan dan berhasil memberikan layanan kepada 903 Wajib Pajak Orang Pribadi. Pendampingan mencakup bantuan teknis penggunaan e-Filing, edukasi prosedur pelaporan, serta konsultasi pengisian data SPT. Program ini terbukti efektif dalam menjawab permasalahan rendahnya literasi pajak, kendala teknis, dan kekhawatiran Wajib Pajak dalam melakukan pelaporan. Selain membantu masyarakat, kegiatan ini juga memberi dampak positif terhadap peningkatan kompetensi mahasiswa dalam bidang perpajakan dan pelayanan publik. Dengan demikian, kolaborasi ini menjadi model pengabdian masyarakat yang aplikatif dan berkelanjutan dalam mendukung peningkatan kepatuhan pajak di tingkat lokal.
MEMBANGUN KESADARAN DAN LITERASI PAJAK SISWA DAN MAHASISWA MELALUI SOSIALIASI PAJAK PADA KEGIATAN TAX GOES TO CAMPUS Indah Umiyati; Icih Icih; Sri Mulyati; Asep Kurniawan; Bambang Sugiharto; Trisandi Eka Putri
Gapura (Garba Pembangunan Masyarakat) Vol. 3 No. 2 (2026): Februari
Publisher : STIESA-PRESS

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Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk membangun kesadaran dan meningkatkan literasi perpajakan di kalangan siswa dan mahasiswa melalui program Tax Goes to Campus. Kegiatan dilaksanakan oleh Program Studi Akuntansi STIE Sutaatmadja bekerja sama dengan KPP Pratama Subang dengan sasaran siswa SMK di Kabupaten Subang dan mahasiswa Program Studi Akuntansi STIE Sutaatmadja. Metode pelaksanaan menggunakan pendekatan edukatif dan partisipatif melalui sosialisasi tatap muka yang disertai diskusi interaktif dan studi kasus sederhana yang relevan dengan kehidupan sehari-hari. Materi yang disampaikan meliputi pengenalan pajak, fungsi dan manfaat pajak, jenis-jenis pajak, serta peran generasi muda dalam mendukung kepatuhan pajak di era digital. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap konsep dasar perpajakan serta perubahan sikap yang lebih positif terhadap pajak sebagai bentuk kontribusi warga negara. Peserta juga menunjukkan partisipasi aktif selama kegiatan dan kesadaran awal untuk memenuhi kewajiban perpajakan di masa mendatang. Kegiatan ini menegaskan bahwa program Tax Goes to Campus merupakan model pengabdian kepada masyarakat yang efektif, aplikatif, dan berkelanjutan dalam membangun budaya sadar pajak di lingkungan pendidikan.
Co-Authors Asep Kurniawan Asep Kurniawan Bambang Sugiharto Bambang Sugiharto Daeng M. Nazier Eviana Putri Icih Icih Icih Icih Indah Umiyati Leny Marlina Nurhayati Muhammad Syeh Dinar Nolis Putri Indriyani Sri Mulyati Tiara Puspitasari Wellcy Zahratunijah Az-Zahra