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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 Studi Ilmu Manajemen dan Organisasi 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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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.
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.
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.
ANALISIS PERBEDAAN HARGA SAHAM, VOLUME PERDAGANGAN SAHAM DAN KAPITALISASI PASAR PADA SEKTOR MANUFAKTUR SEBELUM DAN SELAMA PANDEMI COVID-19 Gracelyn Aglia; Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23575

Abstract

The purpose of this study is to analyze on whether there are significant differences in stock prices, stock trading volume and market capitalization on manufacturing companies listed in Indonesia Stock Exchange 2020 before and during COVID-19 pandemic. The research method used is quantitative method. The sampling method used is purposive sampling where there are 183 manufacturing companies that are the research sample with an 84-day research period which are analyzed using Microsoft Excel and SPSS 25.0. The data methods used in this study are Kolmogorov Smirnov (K-S) normality test, descriptive statistics analysis and Wilcoxon Signed-Rank Test. The results of this study showed that there are significant differences in stock price, stock trading volume and market capitalization in the manufacturing sector before and during the COVID-19 pandemic.
ANALISIS PERBEDAAN HARGA SAHAM, VOLUME PERDAGANGAN SAHAM DAN KAPITALISASI PASAR PADA SEKTOR MANUFAKTUR SEBELUM DAN SELAMA PANDEMI COVID-19 Gracelyn Aglia; Rousilita Suhendah
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23575

Abstract

The purpose of this study is to analyze on whether there are significant differences in stock prices, stock trading volume and market capitalization on manufacturing companies listed in Indonesia Stock Exchange 2020 before and during COVID-19 pandemic. The research method used is quantitative method. The sampling method used is purposive sampling where there are 183 manufacturing companies that are the research sample with an 84-day research period which are analyzed using Microsoft Excel and SPSS 25.0. The data methods used in this study are Kolmogorov Smirnov (K-S) normality test, descriptive statistics analysis and Wilcoxon Signed-Rank Test. The results of this study showed that there are significant differences in stock price, stock trading volume and market capitalization in the manufacturing sector before and during the COVID-19 pandemic.
The Effect of Profitability, Leverage, and Managerial Ownership on Earnings Management Margaretha Putri Prasetyo; Rousilita Suhendah
International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i1.98-105

Abstract

This study aims to determine the effect of profitability, leverage, and managerial ownership on earnings management in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This study used 30 manufacturing companies as a sample with the purposive sampling method. In this research, Microsoft Excel and EViews 12 was used to assist in data processing. The results of this study show that profitability has positive and significant effect on earnings management, leverage and managerial ownership has no effect on earnings management. This research can be useful for company management, investors, and creditors in dealing with factors that affect earnings management.
Co-Authors Alifah M. Anwar Andrew Yonanda Arya Hadi Dharmawan Beddu Tang Chandra, Nadya Aurelia Daryatno, Andreas Bambang Davina Christophia Angelica Davina Christophia Angelica Debra, Jane Dinara Dosen Drajat Martianto Fanny Andriani Setiawan Gede Andhika Widdharma Putra Goh , Erica Hamsiah Hamsiah Hartono Gunarso Hendrata, Fiorensa Jasmine Heni , Heni Jennifer , Jennifer Jessica Aurelia Winoto Johan Johan Karnawi Kamar, Karnawi Krisna, Nandan Lima Lie, irene kim Muhammad Yusuf Oktavia, Erika Prastyawan, Tangguh Bakit R. Sapto Hendri Boedi Soesatyo Rini Tri Hastuti Seraphine, Adeline Sophia , Natasya Yohana Stevansyah, Nikita suryawan, ryan firdiansyah Susanna Ndraha Syahrul Syahrul Thalia, Madeline