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All Journal Jurnal Ekonomi AGRIKAN Jurnal Ilmiah Agribisnis dan Perikanan Account : Jurnal Akuntansi, Keuangan dan Perbankan JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Yumary: Jurnal Pengabdian kepada Masyarakat Journal of Innovation and Community Engagement Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi
Rousilita Suhendah
Department Of Business Accounting, Universitas Tarumanagara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDINGS PERUSAHAAN Felicya Chindy Liunardi; Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21403

Abstract

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.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDINGS PERUSAHAAN Felicya Chindy Liunardi; Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21403

Abstract

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.
GOOD CORPORATE GOVERNANCE, AUDIT QUALITY, DAN EARNINGS QUALITY DI PERUSAHAAN MANUFAKTUR Angela Marchelia Santoso; Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21452

Abstract

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.
GOOD CORPORATE GOVERNANCE, AUDIT QUALITY, DAN EARNINGS QUALITY DI PERUSAHAAN MANUFAKTUR Angela Marchelia Santoso; Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21452

Abstract

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.
PENGARUH COVID-19 TERHADAP RETURN SAHAM PADA PERUSAHAAN CONSUMER GOODS Christine Rosalee; Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22340

Abstract

This study aims to determine the effect of Covid-19, PSBB, market capitalization, and trading volume on stock returns in consumer goods companies listed on the Indonesia Stock Exchange (IDX) starting on March 2, 2020 until December 31, 2020. This study using 50 samples and 10900 data on consumer goods companies that have been selected using the purposive sampling method. This study uses secondary data and the data is managed using Microsoft Excel and Eviews version 10 software. The results show that the growth of positive Covid-19 cases has a negative effect on stock returns, the PSBB policy has no effect on stock returns, and market capitalization and trading volume have a positive effect. to stock returns. The implication of this research is the need for companies to increase awareness of situations that affect stock returns.
PENGARUH COVID-19 TERHADAP RETURN SAHAM PADA PERUSAHAAN CONSUMER GOODS Christine Rosalee; Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22340

Abstract

This study aims to determine the effect of Covid-19, PSBB, market capitalization, and trading volume on stock returns in consumer goods companies listed on the Indonesia Stock Exchange (IDX) starting on March 2, 2020 until December 31, 2020. This study using 50 samples and 10900 data on consumer goods companies that have been selected using the purposive sampling method. This study uses secondary data and the data is managed using Microsoft Excel and Eviews version 10 software. The results show that the growth of positive Covid-19 cases has a negative effect on stock returns, the PSBB policy has no effect on stock returns, and market capitalization and trading volume have a positive effect. to stock returns. The implication of this research is the need for companies to increase awareness of situations that affect stock returns.
FAKTOR YANG MEMPENGARUHI EARNINGS QUALITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Annah Annah; Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22389

Abstract

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.
FAKTOR YANG MEMPENGARUHI EARNINGS QUALITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Annah Annah; Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22389

Abstract

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.
PELATIHAN PENGEMBANGAN USAHA KEDAI KOPIKIPLI DENGAN MATRIKS QSPM Rousilita Suhendah; Michele Tjen; Devina Saputra
Jurnal Bakti Masyarakat Indonesia Vol. 5 No. 3 (2022): 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.v5i3.20498

Abstract

The phenomenon of the emergence of coffee shops in big cities and small towns occurs because of changes in people's eating and drinking patterns. Changes in eating and drinking patterns were originally at home and now turning outside the home. The easy entry barrier to business makes the coffee shop competition very tight. Kipli coffee shop carries a concept of a traditional coffee shop and feels the impact. That 30 percent decrease in sales was by the owner of this coffee shop, making the owner of the KopiKipli shop feel the need for a business development strategy. The use of digital technology that has not been optimal has made the marketing of food and beverage products yet to show results. Therefore, based on a survey conducted by the PKM team, the PKM team held business development training using the QSPM method. This QSPM method is a business development strategy derived from internal and external factors in the Kipli coffee shop business. The community service team held business development training with Kipli coffee shop owners. The three strategies are resulted it and implemented by the Kipli coffee shop. The three strategies are improving brand image, improving product quality and consistency of food-beverage taste, and expanding marketing using social media. The strategy to improve the brand image is targeting the right target consumers and the brand image of KopiKipli itself. Improving the quality of food and beverage products is carried out by maintaining the quality of the raw materials used and the taste of food products that have won customers' hearts. Social media will be used optimally as a medium of communication and marketing of food and beverage products. ABSTRAK: Fenomena munculnya kedai kopi di kota besar dan kota kecil terjadi karena perubahan pola makan dan minum masyarakat.  Perubahan pola makan dan minum  yang semula di rumah saat ini berubah menjadi di luar rumah. Entry barrier yang mudah untuk masuk ke jenis usaha ini, membuat terjadinya persaingan usaha kedai kopi yang amat ketat. Kedai kopiKipli sebagai salah satu UMKM yang mengusung konsep kedai kopi tradisional merasakan dampaknya. Terjadi penurunan penjualan sebesar 30% yang dirasakan oleh pemilik kedai kopi ini, membuat pemilik kedai KopiKipli merasakan perlunya ada strategi pengembangan usaha. Pemanfaatan teknologi digital yang belum optimal membuat pemasaran produk makanan dan minuman belum menunjukkan hasilnya. Oleh karena itu berdasarkan survey yang dilakukan oleh tim PKM , maka tim PKM mengadakan pelatihan pengembangan usaha dengan metode QSPM. Metode QSPM ini adalah suatu strategi pengembangan usaha yang dipilih dari berbagai strategi yang diturunkan dari faktor internal dan eksternal yang ada pada usaha kedai kopiKipli. Kegiatan pelatihan pengembangan usaha yang dilakukan oleh tim PKM bersama dengan pemilik kedai kopiKipli menghasilkan tiga strategi yang dapat diimplementasikan oleh kedai kopiKipli. Ketiga strategi itu adalah meningkatkan brand image, meningkatkan kualitas produk makanan-minuman serta konsistensi rasa dan memperluas pemasaran dengan menggunakan media sosial. Strategi meningkatkan brand image dilakukan dengan membidik target konsumen yang tepat, dan citra image kopiKipli itu sendiri. Peningkatan kualitas produk makanan dan minuman dilakukan dengan menjaga kualitas bahan baku yang digunakan serta mempertahankan rasa produk makanan  yang sudah mendapatkan hati pelanggan. Media sosial akan dioptimalkan sebagai media komunikasi dan pemasaran produk makanan dan minuman.
PELATIHAN PENGEMBANGAN USAHA KEDAI KOPIKIPLI DENGAN MATRIKS QSPM Rousilita Suhendah; Michele Tjen; Devina Saputra
Jurnal Bakti Masyarakat Indonesia Vol. 5 No. 3 (2022): 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.v5i3.20498

Abstract

The phenomenon of the emergence of coffee shops in big cities and small towns occurs because of changes in people's eating and drinking patterns. Changes in eating and drinking patterns were originally at home and now turning outside the home. The easy entry barrier to business makes the coffee shop competition very tight. Kipli coffee shop carries a concept of a traditional coffee shop and feels the impact. That 30 percent decrease in sales was by the owner of this coffee shop, making the owner of the KopiKipli shop feel the need for a business development strategy. The use of digital technology that has not been optimal has made the marketing of food and beverage products yet to show results. Therefore, based on a survey conducted by the PKM team, the PKM team held business development training using the QSPM method. This QSPM method is a business development strategy derived from internal and external factors in the Kipli coffee shop business. The community service team held business development training with Kipli coffee shop owners. The three strategies are resulted it and implemented by the Kipli coffee shop. The three strategies are improving brand image, improving product quality and consistency of food-beverage taste, and expanding marketing using social media. The strategy to improve the brand image is targeting the right target consumers and the brand image of KopiKipli itself. Improving the quality of food and beverage products is carried out by maintaining the quality of the raw materials used and the taste of food products that have won customers' hearts. Social media will be used optimally as a medium of communication and marketing of food and beverage products. ABSTRAK: Fenomena munculnya kedai kopi di kota besar dan kota kecil terjadi karena perubahan pola makan dan minum masyarakat.  Perubahan pola makan dan minum  yang semula di rumah saat ini berubah menjadi di luar rumah. Entry barrier yang mudah untuk masuk ke jenis usaha ini, membuat terjadinya persaingan usaha kedai kopi yang amat ketat. Kedai kopiKipli sebagai salah satu UMKM yang mengusung konsep kedai kopi tradisional merasakan dampaknya. Terjadi penurunan penjualan sebesar 30% yang dirasakan oleh pemilik kedai kopi ini, membuat pemilik kedai KopiKipli merasakan perlunya ada strategi pengembangan usaha. Pemanfaatan teknologi digital yang belum optimal membuat pemasaran produk makanan dan minuman belum menunjukkan hasilnya. Oleh karena itu berdasarkan survey yang dilakukan oleh tim PKM , maka tim PKM mengadakan pelatihan pengembangan usaha dengan metode QSPM. Metode QSPM ini adalah suatu strategi pengembangan usaha yang dipilih dari berbagai strategi yang diturunkan dari faktor internal dan eksternal yang ada pada usaha kedai kopiKipli. Kegiatan pelatihan pengembangan usaha yang dilakukan oleh tim PKM bersama dengan pemilik kedai kopiKipli menghasilkan tiga strategi yang dapat diimplementasikan oleh kedai kopiKipli. Ketiga strategi itu adalah meningkatkan brand image, meningkatkan kualitas produk makanan-minuman serta konsistensi rasa dan memperluas pemasaran dengan menggunakan media sosial. Strategi meningkatkan brand image dilakukan dengan membidik target konsumen yang tepat, dan citra image kopiKipli itu sendiri. Peningkatan kualitas produk makanan dan minuman dilakukan dengan menjaga kualitas bahan baku yang digunakan serta mempertahankan rasa produk makanan  yang sudah mendapatkan hati pelanggan. Media sosial akan dioptimalkan sebagai media komunikasi dan pemasaran produk makanan dan minuman.
Co-Authors Alifah M. Anwar Andrew Yonanda Arya Hadi Dharmawan Beddu Tang Daryatno, Andreas Bambang Dinara Dosen Drajat Martianto Fanny Andriani Setiawan Gede Andhika Widdharma Putra Goh , Erica Hamsiah Hamsiah Hartono Gunarso Heni , Heni Jennifer , Jennifer Johan Johan Lie, irene kim R. Sapto Hendri Boedi Soesatyo Rini Tri Hastuti Sophia , Natasya Yohana Susanna Ndraha Syahrul Syahrul