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<![CDATA[PELATIHAN SISTEM PENJURNALAN PERUSAHAAN DAGANG BAGI PESERTA DIDIK KELAS XI SMA RICCI 1 ]]>
<![CDATA[Rousilita Suhendah]]>;
<![CDATA[Angela Raisa]]>;
<![CDATA[Imelda Rani]]>;
<![CDATA[Justine Evangeline]]>;
<![CDATA[Jesslyn Amanda]]>
<![CDATA[ Jurnal Bakti Masyarakat Indonesia Vol. 5 No. 1 (2022): Jurnal Bakti Masyarakat Indonesia ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara ]]>
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DOI: 10.24912/jbmi.v5i1.18419
<![CDATA[  Ricci's Catholic High School is a high school that has A accreditation in West Jakarta. The school vision is for every graduate student to become human with the best character, culture, and faith-based on Christian values and Matteo Ricci's Spirituality. This school held additional activities (extracurricular) to study accounting more deeply for realizing this vision. The Untar team gives the workshop for 1st Ricci's students about the journaling system in the Merchandising company. Accounting training on journaling in trading companies is crucial because if there is no proper recording and calculation of inventory, it will cause losses. Companies don't have only them in the warehouse, but they have them in transit that has not arrived at the company's warehouse. Therefore, inventory accounting becomes very important. Companies must consider the number of merchandising inventory so that the company does not store large or small amounts of them so that it is unable to meet market demand. The results of the evaluation of Community service activities carried out by the Untar team responded that these activities could continue to be carried out and run for participants in different classes and other times. The evaluation results also explain that activities will carry out face-to-face. The evaluation results indicate that the activities can continue in other Community service activities with different materials and participants. SMA Katolik Ricci I adalah sekolah menengah atas yang berakreditasi A di Jakarta Barat. SMA Katolik Ricci 1 memiliki visi agar setiap lulusan siswa dan siswinya  menjadi orang yang memiliki karakter  unggul,  budaya  dan iman, berdasarkan nilai-nilai spiritual Kristiani dan Matteo Ricci. Sekolah ini menyelenggarakan kegiatan ekstrakurikuler bagi siswa-siswinya untuk mempelajari   akuntansi  lebih mendalam untuk mencapai visi tersebut.  Regu PKM Untar mengadakan   pelatihan  akuntansi  untuk siswa siswi SMA Katolik Ricci I tentang sistem penjurnalan   perusahaan   dagang.   Pelatihan  akuntansi   mengenai  penjurnalan   pada  perusahaan   dagang adalah sesuatu yang krusial, karena jika perusahaan tidak membuat catatan dan menghitung persediaan dengan benar, maka perusahaan akan mendapatkan kerugian.  Perusahaan memiliki bukan hanya persediaan  yang terdapat di gudang  saja, namun termasuk persediaan  barang yang masih dalam perjalanan, belum sampai di tempat tujuan yaitu gudang  perusahaan.  Perusahaan harus mepertimbangkan jumlah persediaan supaya perusahaan dapat menyimpan  persediaan dalam  jurnJah  optimal sehingga  perusahaan dapat memenuhi permintaan pasar akan produk perusahaan. HasiJ evaluasi mengenai kegiatan PKM yang dilakukan oleh regu PKM Untar mernperoleh umpan balik dan apresiasi dari mitra PKM yaitu bahwa kegiatan ini dapat terus dilakukan pada waktu lain untuk peserta murid-murid kelas yang berbeda. HasiJ evaluasi juga menjelaskan bahwa pelaksanaan kegiatan PKM dapat dilakukan secara tatap muka. Dari hasil evaluasi tersebut  memberikan  indikasi bahwa penyelenggaraan kegiatan  PKM yang dilakukan  oleh regu PKM dapat diteruskan  dan dilanjutkan dengan materi yang berbeda dan peserta yang berbeda. ]]>
<![CDATA[PELATIHAN SISTEM PENJURNALAN PERUSAHAAN DAGANG BAGI PESERTA DIDIK KELAS XI SMA RICCI 1 ]]>
<![CDATA[Rousilita Suhendah]]>;
<![CDATA[Angela Raisa]]>;
<![CDATA[Imelda Rani]]>;
<![CDATA[Justine Evangeline]]>;
<![CDATA[Jesslyn Amanda]]>
<![CDATA[ Jurnal Bakti Masyarakat Indonesia Vol. 5 No. 1 (2022): Jurnal Bakti Masyarakat Indonesia ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.24912/jbmi.v5i1.18419
<![CDATA[  Ricci's Catholic High School is a high school that has A accreditation in West Jakarta. The school vision is for every graduate student to become human with the best character, culture, and faith-based on Christian values and Matteo Ricci's Spirituality. This school held additional activities (extracurricular) to study accounting more deeply for realizing this vision. The Untar team gives the workshop for 1st Ricci's students about the journaling system in the Merchandising company. Accounting training on journaling in trading companies is crucial because if there is no proper recording and calculation of inventory, it will cause losses. Companies don't have only them in the warehouse, but they have them in transit that has not arrived at the company's warehouse. Therefore, inventory accounting becomes very important. Companies must consider the number of merchandising inventory so that the company does not store large or small amounts of them so that it is unable to meet market demand. The results of the evaluation of Community service activities carried out by the Untar team responded that these activities could continue to be carried out and run for participants in different classes and other times. The evaluation results also explain that activities will carry out face-to-face. The evaluation results indicate that the activities can continue in other Community service activities with different materials and participants. SMA Katolik Ricci I adalah sekolah menengah atas yang berakreditasi A di Jakarta Barat. SMA Katolik Ricci 1 memiliki visi agar setiap lulusan siswa dan siswinya  menjadi orang yang memiliki karakter  unggul,  budaya  dan iman, berdasarkan nilai-nilai spiritual Kristiani dan Matteo Ricci. Sekolah ini menyelenggarakan kegiatan ekstrakurikuler bagi siswa-siswinya untuk mempelajari   akuntansi  lebih mendalam untuk mencapai visi tersebut.  Regu PKM Untar mengadakan   pelatihan  akuntansi  untuk siswa siswi SMA Katolik Ricci I tentang sistem penjurnalan   perusahaan   dagang.   Pelatihan  akuntansi   mengenai  penjurnalan   pada  perusahaan   dagang adalah sesuatu yang krusial, karena jika perusahaan tidak membuat catatan dan menghitung persediaan dengan benar, maka perusahaan akan mendapatkan kerugian.  Perusahaan memiliki bukan hanya persediaan  yang terdapat di gudang  saja, namun termasuk persediaan  barang yang masih dalam perjalanan, belum sampai di tempat tujuan yaitu gudang  perusahaan.  Perusahaan harus mepertimbangkan jumlah persediaan supaya perusahaan dapat menyimpan  persediaan dalam  jurnJah  optimal sehingga  perusahaan dapat memenuhi permintaan pasar akan produk perusahaan. HasiJ evaluasi mengenai kegiatan PKM yang dilakukan oleh regu PKM Untar mernperoleh umpan balik dan apresiasi dari mitra PKM yaitu bahwa kegiatan ini dapat terus dilakukan pada waktu lain untuk peserta murid-murid kelas yang berbeda. HasiJ evaluasi juga menjelaskan bahwa pelaksanaan kegiatan PKM dapat dilakukan secara tatap muka. Dari hasil evaluasi tersebut  memberikan  indikasi bahwa penyelenggaraan kegiatan  PKM yang dilakukan  oleh regu PKM dapat diteruskan  dan dilanjutkan dengan materi yang berbeda dan peserta yang berbeda. ]]>
<![CDATA[PELATIHAN SISTEM PENJURNALAN PERUSAHAAN DAGANG BAGI PESERTA DIDIK KELAS XI SMA RICCI 1 ]]>
<![CDATA[Rousilita Suhendah]]>;
<![CDATA[Angela Raisa]]>;
<![CDATA[Imelda Rani]]>;
<![CDATA[Justine Evangeline]]>;
<![CDATA[Jesslyn Amanda]]>
<![CDATA[ Jurnal Bakti Masyarakat Indonesia Vol. 5 No. 1 (2022): Jurnal Bakti Masyarakat Indonesia ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
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Check in Google Scholar
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DOI: 10.24912/jbmi.v5i1.18419
<![CDATA[  Ricci's Catholic High School is a high school that has A accreditation in West Jakarta. The school vision is for every graduate student to become human with the best character, culture, and faith-based on Christian values and Matteo Ricci's Spirituality. This school held additional activities (extracurricular) to study accounting more deeply for realizing this vision. The Untar team gives the workshop for 1st Ricci's students about the journaling system in the Merchandising company. Accounting training on journaling in trading companies is crucial because if there is no proper recording and calculation of inventory, it will cause losses. Companies don't have only them in the warehouse, but they have them in transit that has not arrived at the company's warehouse. Therefore, inventory accounting becomes very important. Companies must consider the number of merchandising inventory so that the company does not store large or small amounts of them so that it is unable to meet market demand. The results of the evaluation of Community service activities carried out by the Untar team responded that these activities could continue to be carried out and run for participants in different classes and other times. The evaluation results also explain that activities will carry out face-to-face. The evaluation results indicate that the activities can continue in other Community service activities with different materials and participants. SMA Katolik Ricci I adalah sekolah menengah atas yang berakreditasi A di Jakarta Barat. SMA Katolik Ricci 1 memiliki visi agar setiap lulusan siswa dan siswinya  menjadi orang yang memiliki karakter  unggul,  budaya  dan iman, berdasarkan nilai-nilai spiritual Kristiani dan Matteo Ricci. Sekolah ini menyelenggarakan kegiatan ekstrakurikuler bagi siswa-siswinya untuk mempelajari   akuntansi  lebih mendalam untuk mencapai visi tersebut.  Regu PKM Untar mengadakan   pelatihan  akuntansi  untuk siswa siswi SMA Katolik Ricci I tentang sistem penjurnalan   perusahaan   dagang.   Pelatihan  akuntansi   mengenai  penjurnalan   pada  perusahaan   dagang adalah sesuatu yang krusial, karena jika perusahaan tidak membuat catatan dan menghitung persediaan dengan benar, maka perusahaan akan mendapatkan kerugian.  Perusahaan memiliki bukan hanya persediaan  yang terdapat di gudang  saja, namun termasuk persediaan  barang yang masih dalam perjalanan, belum sampai di tempat tujuan yaitu gudang  perusahaan.  Perusahaan harus mepertimbangkan jumlah persediaan supaya perusahaan dapat menyimpan  persediaan dalam  jurnJah  optimal sehingga  perusahaan dapat memenuhi permintaan pasar akan produk perusahaan. HasiJ evaluasi mengenai kegiatan PKM yang dilakukan oleh regu PKM Untar mernperoleh umpan balik dan apresiasi dari mitra PKM yaitu bahwa kegiatan ini dapat terus dilakukan pada waktu lain untuk peserta murid-murid kelas yang berbeda. HasiJ evaluasi juga menjelaskan bahwa pelaksanaan kegiatan PKM dapat dilakukan secara tatap muka. Dari hasil evaluasi tersebut  memberikan  indikasi bahwa penyelenggaraan kegiatan  PKM yang dilakukan  oleh regu PKM dapat diteruskan  dan dilanjutkan dengan materi yang berbeda dan peserta yang berbeda. ]]>
<![CDATA[PELATIHAN SISTEM PENJURNALAN PERUSAHAAN DAGANG BAGI PESERTA DIDIK KELAS XI SMA RICCI 1 ]]>
<![CDATA[Rousilita Suhendah]]>;
<![CDATA[Angela Raisa]]>;
<![CDATA[Imelda Rani]]>;
<![CDATA[Justine Evangeline]]>;
<![CDATA[Jesslyn Amanda]]>
<![CDATA[ Jurnal Bakti Masyarakat Indonesia Vol. 5 No. 1 (2022): Jurnal Bakti Masyarakat Indonesia ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
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Check in Google Scholar
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DOI: 10.24912/jbmi.v5i1.18419
<![CDATA[  Ricci's Catholic High School is a high school that has A accreditation in West Jakarta. The school vision is for every graduate student to become human with the best character, culture, and faith-based on Christian values and Matteo Ricci's Spirituality. This school held additional activities (extracurricular) to study accounting more deeply for realizing this vision. The Untar team gives the workshop for 1st Ricci's students about the journaling system in the Merchandising company. Accounting training on journaling in trading companies is crucial because if there is no proper recording and calculation of inventory, it will cause losses. Companies don't have only them in the warehouse, but they have them in transit that has not arrived at the company's warehouse. Therefore, inventory accounting becomes very important. Companies must consider the number of merchandising inventory so that the company does not store large or small amounts of them so that it is unable to meet market demand. The results of the evaluation of Community service activities carried out by the Untar team responded that these activities could continue to be carried out and run for participants in different classes and other times. The evaluation results also explain that activities will carry out face-to-face. The evaluation results indicate that the activities can continue in other Community service activities with different materials and participants. SMA Katolik Ricci I adalah sekolah menengah atas yang berakreditasi A di Jakarta Barat. SMA Katolik Ricci 1 memiliki visi agar setiap lulusan siswa dan siswinya  menjadi orang yang memiliki karakter  unggul,  budaya  dan iman, berdasarkan nilai-nilai spiritual Kristiani dan Matteo Ricci. Sekolah ini menyelenggarakan kegiatan ekstrakurikuler bagi siswa-siswinya untuk mempelajari   akuntansi  lebih mendalam untuk mencapai visi tersebut.  Regu PKM Untar mengadakan   pelatihan  akuntansi  untuk siswa siswi SMA Katolik Ricci I tentang sistem penjurnalan   perusahaan   dagang.   Pelatihan  akuntansi   mengenai  penjurnalan   pada  perusahaan   dagang adalah sesuatu yang krusial, karena jika perusahaan tidak membuat catatan dan menghitung persediaan dengan benar, maka perusahaan akan mendapatkan kerugian.  Perusahaan memiliki bukan hanya persediaan  yang terdapat di gudang  saja, namun termasuk persediaan  barang yang masih dalam perjalanan, belum sampai di tempat tujuan yaitu gudang  perusahaan.  Perusahaan harus mepertimbangkan jumlah persediaan supaya perusahaan dapat menyimpan  persediaan dalam  jurnJah  optimal sehingga  perusahaan dapat memenuhi permintaan pasar akan produk perusahaan. HasiJ evaluasi mengenai kegiatan PKM yang dilakukan oleh regu PKM Untar mernperoleh umpan balik dan apresiasi dari mitra PKM yaitu bahwa kegiatan ini dapat terus dilakukan pada waktu lain untuk peserta murid-murid kelas yang berbeda. HasiJ evaluasi juga menjelaskan bahwa pelaksanaan kegiatan PKM dapat dilakukan secara tatap muka. Dari hasil evaluasi tersebut  memberikan  indikasi bahwa penyelenggaraan kegiatan  PKM yang dilakukan  oleh regu PKM dapat diteruskan  dan dilanjutkan dengan materi yang berbeda dan peserta yang berbeda. ]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDINGS PERUSAHAAN ]]>
<![CDATA[Felicya Chindy Liunardi]]>;
<![CDATA[Rousilita Suhendah]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i4.21403
<![CDATA[This research was conducted to determine the effect of growth opportunity, net working capital, and liquidity on cash holdings in Basic Industry and Chemicals companies listed on Indonesia Stock Exchange (IDX) in 2017-2019. This study uses multiple linear regression analysis helped by Eviews 11 program and Microsoft Excel 2016. This study uses fixed effect models, and uses 30 basic industry and chemicals companies as samples. The result of this study indicate that growth opportunity and net working capital have a positive effect on cash holdings, liquidity has no significant effect on company’s cash holdings.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDINGS PERUSAHAAN ]]>
<![CDATA[Felicya Chindy Liunardi]]>;
<![CDATA[Rousilita Suhendah]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i4.21403
<![CDATA[This research was conducted to determine the effect of growth opportunity, net working capital, and liquidity on cash holdings in Basic Industry and Chemicals companies listed on Indonesia Stock Exchange (IDX) in 2017-2019. This study uses multiple linear regression analysis helped by Eviews 11 program and Microsoft Excel 2016. This study uses fixed effect models, and uses 30 basic industry and chemicals companies as samples. The result of this study indicate that growth opportunity and net working capital have a positive effect on cash holdings, liquidity has no significant effect on company’s cash holdings.]]>
<![CDATA[GOOD CORPORATE GOVERNANCE, AUDIT QUALITY, DAN EARNINGS QUALITY DI PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Angela Marchelia Santoso]]>;
<![CDATA[Rousilita Suhendah]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i4.21452
<![CDATA[The purpose of this research is to examine the influence of managerial ownership, institutional ownership, and commissioner board structure toward earnings quality with a moderating effect study from audit quality in manufacturing companies listing in the Indonesian Stock Exchange in the periode 2017-2019. The sample was determined by purposive sampling method. The research conducted by taking 86 manufacturing companies. The result of this research shows that commissioner board structure have negative effect on earnings quality, while managerial ownership, institutional ownership, and managerial ownership moderated by audit quality have no effect on earnings quality.]]>
<![CDATA[GOOD CORPORATE GOVERNANCE, AUDIT QUALITY, DAN EARNINGS QUALITY DI PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Angela Marchelia Santoso]]>;
<![CDATA[Rousilita Suhendah]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v4i4.21452
<![CDATA[The purpose of this research is to examine the influence of managerial ownership, institutional ownership, and commissioner board structure toward earnings quality with a moderating effect study from audit quality in manufacturing companies listing in the Indonesian Stock Exchange in the periode 2017-2019. The sample was determined by purposive sampling method. The research conducted by taking 86 manufacturing companies. The result of this research shows that commissioner board structure have negative effect on earnings quality, while managerial ownership, institutional ownership, and managerial ownership moderated by audit quality have no effect on earnings quality.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI EARNINGS QUALITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Annah Annah]]>;
<![CDATA[Rousilita Suhendah]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i1.22389
<![CDATA[This research aims at how the role of dividend payment, firm size, and family ownership on earnings quality on manufacturing company listed on Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 72 companies. Data processing techniques using multiple regression analysis what helped by Microsoft Office 2013 and Eviews 9.0 software. The results of this stude indicate that dividend payment has a significant and positive influence on earnings quality while firm size and family ownership has insignificant influence on earnings quality. The implication of this study is the company need to pay dividend to their investors to increase earnings quality which will bring a good signal for investors.]]>
<![CDATA[FAKTOR YANG MEMPENGARUHI EARNINGS QUALITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI ]]>
<![CDATA[Annah Annah]]>;
<![CDATA[Rousilita Suhendah]]>
<![CDATA[ Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Tarumanagara ]]>
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DOI: 10.24912/jpa.v5i1.22389
<![CDATA[This research aims at how the role of dividend payment, firm size, and family ownership on earnings quality on manufacturing company listed on Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 72 companies. Data processing techniques using multiple regression analysis what helped by Microsoft Office 2013 and Eviews 9.0 software. The results of this stude indicate that dividend payment has a significant and positive influence on earnings quality while firm size and family ownership has insignificant influence on earnings quality. The implication of this study is the company need to pay dividend to their investors to increase earnings quality which will bring a good signal for investors.]]>
