Articles
<![CDATA[The Effect of Profitability, Risk, and Company Age on ESG Disclosure ]]>
<![CDATA[Melinda Yustin]]>;
<![CDATA[Rousilita Suhendah]]>
<![CDATA[ International Journal of Application on Economics and Business Vol. 1 No. 1 (2023): February 2023 ]]>
Publisher : <![CDATA[Graduate Program of Universitas Tarumanagara ]]>
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DOI: 10.24912/ijaeb.v1i1.151-161
<![CDATA[This study aims to determine the effect of profitability, risk, and company age on the ESG disclosure of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The research uses quantitative methods and purposive sampling techniques with a sample of 41 companies that are included in the category of manufacturing companies. The processed data is secondary data from financial reports and sustainability reports obtained from the Indonesia Stock Exchange website and company websites. Data processing uses the IBM SPSS Statistics 28 application. The results show that company age has a positive and significant effect on ESG disclosure, while profitability has a negative and significant effect on ESG disclosure. Risk is known to have no significant effect on ESG disclosure.]]>
<![CDATA[The Effect Of Profitability, Leverage, And Firm Size On Sustainability Report Disclosure ]]>
<![CDATA[Sherly Yohana]]>;
<![CDATA[Rousilita Suhendah]]>
<![CDATA[ Jurnal Akuntansi Vol. 27 No. 3 (2023): September 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v27i3.1481
<![CDATA[This study aims to determine the effect of profitability, leverage, and firm size on sustainability report disclosure in healthcare, energy, and financial sector companies listed on the Indonesia Stock Exchange in the 2019 to 2021 period. Samples were selected using non-probability sampling and purposive sampling techniques, and the data obtained consisted of 12 companies. Data were processed using the EViews (Econometric Views) version 12 program. The results of this study indicate that profitability and leverage have a positive and significant effect on sustainability report disclosure, while firm size does not affect sustainability report disclosure. This research implies that companies with high levels of funds tend to make broader sustainability report disclosures, so to obtain a high level of sustainability report disclosure requires a large amount of funds, which can also be obtained from the company's operating profit or by borrowing funds (debt) to creditors.]]>
<![CDATA[The Effect Of Profitability, Leverage, And Firm Size On Sustainability Report Disclosure ]]>
<![CDATA[Sherly Yohana]]>;
<![CDATA[Rousilita Suhendah]]>
<![CDATA[ Jurnal Akuntansi Vol. 27 No. 3 (2023): September 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v27i3.1481
<![CDATA[This study aims to determine the effect of profitability, leverage, and firm size on sustainability report disclosure in healthcare, energy, and financial sector companies listed on the Indonesia Stock Exchange in the 2019 to 2021 period. Samples were selected using non-probability sampling and purposive sampling techniques, and the data obtained consisted of 12 companies. Data were processed using the EViews (Econometric Views) version 12 program. The results of this study indicate that profitability and leverage have a positive and significant effect on sustainability report disclosure, while firm size does not affect sustainability report disclosure. This research implies that companies with high levels of funds tend to make broader sustainability report disclosures, so to obtain a high level of sustainability report disclosure requires a large amount of funds, which can also be obtained from the company's operating profit or by borrowing funds (debt) to creditors.]]>
<![CDATA[PELATIHAN PENETAPAN HARGA POKOK PRODUKSI KUE KERING UMKM MIKKOOKIES ]]>
<![CDATA[Rousilita Suhendah]]>;
<![CDATA[kelvin]]>;
<![CDATA[Callista Vieoletta]]>
<![CDATA[ Jurnal Bakti Masyarakat Indonesia Vol. 6 No. 2 (2023): Jurnal Bakti Masyarakat Indonesia ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara ]]>
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DOI: 10.24912/jbmi.v6i2.23759
<![CDATA[The home industry of pastries as part of micro, small, and medium enterprises is in more demand today because it can increase income for them because many people have liked pastry as a snack or dish for some time. However, many MSME owners do not understand the calculation and determination of the cost of production for each cookie they produce. They only set the manufacturing cost based on more money spent buying raw materials. This results in manufacturing costs and the cost of goods manufactured set to be lower than the calculation of production costs and cost of goods manufactured according to cost accounting. The imposition of a low cost of production can result in calculating profits that are too large. Some MSMEs may think they can earn large profits, but it is false. If this continues to happen, it could disrupt the continuity of themselves. The training on determining the cost of production carried out by the Community Service team at UMKM Mikkookies in Bogor found differences in the manufacturing costs according to MSME and cost accounting. MSMEs set the cost of production of pastries per jar at IDR 39,375, whereas according to accounting, the cost of production should have been IDR. 51,844. This difference occurs because the calculation of production costs does not include labor costs and factory overhead costs. After this training, MSME owners can calculate the cost of good manufacture so that our team of Community Service can carry out properly. ABSTRAK Home industri kue kering sebagai bagian dari usaha mikro kecil dan menengah banyak diminati saat ini karena usaha ini dapat meningkatkan pendapatan bagi pemilik usahanya karena banyak orang menyukai kue kering sebagai kudapan atau hidangan untuk saat-saat tertentu. Namun banyak pemilik UMKM ini yang belum memahami perhitungan dan penetapan harga pokok produksi untuk setiap kue kering yang diproduksinya. Pemilik UMKM ini hanya menetapkan harga pokok produksi berdasarkan jumlah uang yang dikeluarkan untuk membeli bahan baku kue. Ini mengakibatkan biaya produksi dan harga pokok produksi yang ditetapkan menjadi lebih rendah, daripada perhitungan biaya produksi dan harga pokok produksi menurut akuntansi biaya. Pembebanan harga pokok produksi yang rendah ini dapat mengakibatkan perhitungan laba yang terlalu besar. Sebagian UMKM mungkin beranggapan bahwa UMKM dapat memperoleh laba yang besar, namun kenyataannya berkebalikan dengan yang sebenarnya terjadi. Jika ini terus terjadi maka di masa depan dapat mengganggu kelangsungan UMKM itu sendiri. Pelatihan penetapan harga pokok produksi yang dilakukan oleh tim PKM di UMKM Mikkookies di Bogor menemukan ada perbedaan dalam perhitungan biaya produksi menurut akuntansi dan perhitungan UMKM. UMKM menetapkan harga pokok produksi kue kering per toples sebesar Rp.39.375, sedangkan menurut akuntansi seharusnya harga pokok produksi sebesar Rp. 51.844. Perbedaan ini terjadi karena perhitungan biaya produksi tidak memasukkan biaya tenaga kerja dan biaya overhead pabrik. Setelah dilakukannya pelatihan ini, maka pemilik UMKM dapat mengerti perhitungan harga pokok produksi yang benar sehingga tujuan pelaksanaan kegiatan PKM pun dapat terlaksana dengan baik.]]>
<![CDATA[PELATIHAN PENETAPAN HARGA POKOK PRODUKSI KUE KERING UMKM MIKKOOKIES ]]>
<![CDATA[Rousilita Suhendah]]>;
<![CDATA[kelvin]]>;
<![CDATA[Callista Vieoletta]]>
<![CDATA[ Jurnal Bakti Masyarakat Indonesia Vol. 6 No. 2 (2023): Jurnal Bakti Masyarakat Indonesia ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara ]]>
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DOI: 10.24912/jbmi.v6i2.23759
<![CDATA[The home industry of pastries as part of micro, small, and medium enterprises is in more demand today because it can increase income for them because many people have liked pastry as a snack or dish for some time. However, many MSME owners do not understand the calculation and determination of the cost of production for each cookie they produce. They only set the manufacturing cost based on more money spent buying raw materials. This results in manufacturing costs and the cost of goods manufactured set to be lower than the calculation of production costs and cost of goods manufactured according to cost accounting. The imposition of a low cost of production can result in calculating profits that are too large. Some MSMEs may think they can earn large profits, but it is false. If this continues to happen, it could disrupt the continuity of themselves. The training on determining the cost of production carried out by the Community Service team at UMKM Mikkookies in Bogor found differences in the manufacturing costs according to MSME and cost accounting. MSMEs set the cost of production of pastries per jar at IDR 39,375, whereas according to accounting, the cost of production should have been IDR. 51,844. This difference occurs because the calculation of production costs does not include labor costs and factory overhead costs. After this training, MSME owners can calculate the cost of good manufacture so that our team of Community Service can carry out properly. ABSTRAK Home industri kue kering sebagai bagian dari usaha mikro kecil dan menengah banyak diminati saat ini karena usaha ini dapat meningkatkan pendapatan bagi pemilik usahanya karena banyak orang menyukai kue kering sebagai kudapan atau hidangan untuk saat-saat tertentu. Namun banyak pemilik UMKM ini yang belum memahami perhitungan dan penetapan harga pokok produksi untuk setiap kue kering yang diproduksinya. Pemilik UMKM ini hanya menetapkan harga pokok produksi berdasarkan jumlah uang yang dikeluarkan untuk membeli bahan baku kue. Ini mengakibatkan biaya produksi dan harga pokok produksi yang ditetapkan menjadi lebih rendah, daripada perhitungan biaya produksi dan harga pokok produksi menurut akuntansi biaya. Pembebanan harga pokok produksi yang rendah ini dapat mengakibatkan perhitungan laba yang terlalu besar. Sebagian UMKM mungkin beranggapan bahwa UMKM dapat memperoleh laba yang besar, namun kenyataannya berkebalikan dengan yang sebenarnya terjadi. Jika ini terus terjadi maka di masa depan dapat mengganggu kelangsungan UMKM itu sendiri. Pelatihan penetapan harga pokok produksi yang dilakukan oleh tim PKM di UMKM Mikkookies di Bogor menemukan ada perbedaan dalam perhitungan biaya produksi menurut akuntansi dan perhitungan UMKM. UMKM menetapkan harga pokok produksi kue kering per toples sebesar Rp.39.375, sedangkan menurut akuntansi seharusnya harga pokok produksi sebesar Rp. 51.844. Perbedaan ini terjadi karena perhitungan biaya produksi tidak memasukkan biaya tenaga kerja dan biaya overhead pabrik. Setelah dilakukannya pelatihan ini, maka pemilik UMKM dapat mengerti perhitungan harga pokok produksi yang benar sehingga tujuan pelaksanaan kegiatan PKM pun dapat terlaksana dengan baik.]]>
<![CDATA[PELATIHAN PENETAPAN HARGA POKOK PRODUKSI KUE KERING UMKM MIKKOOKIES ]]>
<![CDATA[Rousilita Suhendah]]>;
<![CDATA[kelvin]]>;
<![CDATA[Callista Vieoletta]]>
<![CDATA[ Jurnal Bakti Masyarakat Indonesia Vol. 6 No. 2 (2023): Jurnal Bakti Masyarakat Indonesia ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara ]]>
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DOI: 10.24912/jbmi.v6i2.23759
<![CDATA[The home industry of pastries as part of micro, small, and medium enterprises is in more demand today because it can increase income for them because many people have liked pastry as a snack or dish for some time. However, many MSME owners do not understand the calculation and determination of the cost of production for each cookie they produce. They only set the manufacturing cost based on more money spent buying raw materials. This results in manufacturing costs and the cost of goods manufactured set to be lower than the calculation of production costs and cost of goods manufactured according to cost accounting. The imposition of a low cost of production can result in calculating profits that are too large. Some MSMEs may think they can earn large profits, but it is false. If this continues to happen, it could disrupt the continuity of themselves. The training on determining the cost of production carried out by the Community Service team at UMKM Mikkookies in Bogor found differences in the manufacturing costs according to MSME and cost accounting. MSMEs set the cost of production of pastries per jar at IDR 39,375, whereas according to accounting, the cost of production should have been IDR. 51,844. This difference occurs because the calculation of production costs does not include labor costs and factory overhead costs. After this training, MSME owners can calculate the cost of good manufacture so that our team of Community Service can carry out properly. ABSTRAK Home industri kue kering sebagai bagian dari usaha mikro kecil dan menengah banyak diminati saat ini karena usaha ini dapat meningkatkan pendapatan bagi pemilik usahanya karena banyak orang menyukai kue kering sebagai kudapan atau hidangan untuk saat-saat tertentu. Namun banyak pemilik UMKM ini yang belum memahami perhitungan dan penetapan harga pokok produksi untuk setiap kue kering yang diproduksinya. Pemilik UMKM ini hanya menetapkan harga pokok produksi berdasarkan jumlah uang yang dikeluarkan untuk membeli bahan baku kue. Ini mengakibatkan biaya produksi dan harga pokok produksi yang ditetapkan menjadi lebih rendah, daripada perhitungan biaya produksi dan harga pokok produksi menurut akuntansi biaya. Pembebanan harga pokok produksi yang rendah ini dapat mengakibatkan perhitungan laba yang terlalu besar. Sebagian UMKM mungkin beranggapan bahwa UMKM dapat memperoleh laba yang besar, namun kenyataannya berkebalikan dengan yang sebenarnya terjadi. Jika ini terus terjadi maka di masa depan dapat mengganggu kelangsungan UMKM itu sendiri. Pelatihan penetapan harga pokok produksi yang dilakukan oleh tim PKM di UMKM Mikkookies di Bogor menemukan ada perbedaan dalam perhitungan biaya produksi menurut akuntansi dan perhitungan UMKM. UMKM menetapkan harga pokok produksi kue kering per toples sebesar Rp.39.375, sedangkan menurut akuntansi seharusnya harga pokok produksi sebesar Rp. 51.844. Perbedaan ini terjadi karena perhitungan biaya produksi tidak memasukkan biaya tenaga kerja dan biaya overhead pabrik. Setelah dilakukannya pelatihan ini, maka pemilik UMKM dapat mengerti perhitungan harga pokok produksi yang benar sehingga tujuan pelaksanaan kegiatan PKM pun dapat terlaksana dengan baik.]]>
<![CDATA[Pengaruh Likuiditas, Leverage, Dan Arus Kas Terhadap Financial Distress ]]>
<![CDATA[Wijaya, Jennifen]]>;
<![CDATA[Suhendah, Rousilita]]>
<![CDATA[ Jurnal Ekonomi Vol. 28 No. 2 (2023): July 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonom dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/je.v28i2.1468
<![CDATA[The purpose of this study is to obtain empirical evidence regarding the effect of liquidity, leverage, and cash flow on financial distress. This study used consumer cyclicals sector companies listed on the Indonesia Stock Exchange in 2019-2021. Samples were selected by purposive sampling method and the data used were 133 data. The data obtained was processed using the E-Views 12 program. Based on the research conducted, liquidity has a positive significant effect on financial distress, leverage has a negative significant effect on financial distress, and cash flow has a positive significant effect on financial distress. The implication of this research is that liquidity, leverage, and cash flow affect company management, investors, and creditors in making decisions.]]>
<![CDATA[PENERAPAN METODE DRILL DALAM PEMBELAJARAN AKUNTANSI JURNAL PENYESUAIAN ]]>
<![CDATA[Suhendah, Rousilita]]>;
<![CDATA[Lie, irene kim]]>;
<![CDATA[widjaja, karen]]>
<![CDATA[ Jurnal Bakti Masyarakat Indonesia Vol. 7 No. 1 (2024): Jurnal Bakti Masyarakat Indonesia ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara ]]>
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DOI: 10.24912/jbmi.v7i1.27359
<![CDATA[Adjusting entries is the more hardly accounting materials. High school students need a high level of understanding mastering this material. Adjusting entries is related to preparing work balance sheets and financial reports. Therefore, the team carried out training activities regarding adjusting entries. This training can increase high school students' understanding of adjustment journal material, so high school students are be able to apply this material to make financial reports. The team will provide training method on adjusted journal materials using the drill learning method. This drill learning method will divided into several stages. The first stage is giving a pretest, where high school students will get a pretest to see their initial understanding of adjusting journals. The next step is to provide teach on adjustment journal material, and ends with giving a posttest. The average pretest score was 44.54, and the posttest was 86.36. It means that the Adjustment Journal training using the Drill method shows that there is an increase in the understanding and abilities of the students participating in the training before and after learning to use the drill method. Accounting is very difficul subject because this subject is a cycle that relates one material to another. It means that teaching strategies and methods are needed that are appropriate to the circumstances in providing accounting material to students. This activity focuses on applying the drill learning method and adjusting journal accounting to students. The drill method is a teaching method that involves conducting repeated exercises with intensive focus. ABSTRAK Jurnal penyesuaian adalah materi akuntansi yang tersulit. Siswa-siswi SMA memerlukan tingkat pemahaman yang tinggi dalam menguasai materi ini. Jurnal penyesuaian berkaitan dengan penyusunan neraca kerja dan laporan keuangan. Oleh karena itu, tim PKM melakukan kegiatan pelatihan mengenai jurnal penyesuaian. Pelatihan ini dapat memperluas pengetahuan siswa SMA terhadap konten jurnal penyesuaian, sehingga siswa SMA mampu menerapkan materi tersebut untuk membuat laporan keuangan. Tim PKM akan memberikan pelatihan materi jurnal penyesuaian dengan metode pembelajaran drill. Metode pembelajaran drill ini akan dibagi menjadi beberapa tahap. Tahap pertama adalah pemberian pretest, dimana siswa SMA akan mendapatkan pretest untuk melihat pemahaman awal mengenai jurnal penyesuaian. Langkah selanjutnya adalah memberikan pengajaran materi jurnal penyesuaian, dan diakhiri dengan pemberian posttest. Rata-rata nilai pretest adalah 44,54 dan nilai posttest 86,36. Ini berarti metode kegiatan pengabdian kepada Masyarakat adalah berupa pelatihan untuk materi Jurnal Penyesuaian dengan metode Drill menunjukkan adanya peningkatan pemahaman dan kemampuan siswa yang mengikuti pelatihan sebelum dan sesudah pembelajaran menggunakan metode Drill. Akuntansi adalah topik yang sangat sulit karena merupakan suatu siklus yang menghubungkan topik yang satu dengan topik yang lain. Artinya diperlukan strategi dan metode pengajaran yang sesuai dengan keadaan dalam memberikan materi akuntansi kepada siswa. Kegiatan ini fokus pada penerapan metode drill pada pembelajaran akuntansi jurnal penyesuaian akuntansi jurnal kepada siswa. Metode drill adalah metode pengajaran yang melibatkan pelaksanaan latihan berulang-ulang dengan fokus yang intensif.]]>
<![CDATA[Faktor Determinan Earnings Response Coefficient pada Perusahaan Energy ]]>
<![CDATA[Sukendra, Christian]]>;
<![CDATA[Suhendah, Rousilita]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jakman.v6i1.3576
<![CDATA[Purpose: This study aimed to determine the influence of the leverage, growth opportunity, and firm size on Earnings Response Coefficient (ERC) on the energy companies listed on the Indonesia Stock Exchange from 2018 to 2022 Methodology/approach: This research approach used quantitative research with descriptive research type. The research sample was determined by purposive sampling method to obtain 47 energy companies listed on the Indonesia Stock Exchange in 2018-2022. The independent variables used in this study are leverage, growth opportunity, and firm size. Earnings Response Coefficient serves as the dependent variable in this research. This study employs panel data with a Fixed Effect Model regression. The data used has passed the classical assumption tests. Results/findings: The study results show that the growth opportunity has a positive and significant influence on the earnings response coefficient. However, the leverage and firm size do not have affect on the the earnings response coefficient. Limitations: This study has limitations as it was conducted only in the energy sector listed on the Indonesia Stock Exchange, with an observation period of five years. The independent variables used are leverage, growth opportunity, and firm size. The Earnings Response Coefficient, as the dependent variable, is measured by regressing unexpected earnings against cumulative abnormal returns. Future research is expected to use other independent variables, such as capital structure, conservatism, and earnings persistence. Contribution: This research can be used for adding knowledge in the financial field, especially for those who want to invest in a company by analyzing the Earnings Response Coefficient, which reflects the market's reaction to the company's earnings. This study contributes by showing that investors pay more attention to a company's growth opportunity when evaluating its earnings. This is because growth opportunity reflect the company's potential to generate profits. Investors are more interested when the company's profits are distributed in the form of dividends. However, investors also do not overlook other factors that could lead to speculation, which may impact the company's earnings.]]>
<![CDATA[Faktor Determinan Earnings Response Coefficient pada Perusahaan Energy ]]>
<![CDATA[Sukendra, Christian]]>;
<![CDATA[Suhendah, Rousilita]]>
<![CDATA[ Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember ]]>
Publisher : <![CDATA[Penerbit Goodwood ]]>
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DOI: 10.35912/jakman.v6i1.3576
<![CDATA[Purpose: This study aimed to determine the influence of the leverage, growth opportunity, and firm size on Earnings Response Coefficient (ERC) on the energy companies listed on the Indonesia Stock Exchange from 2018 to 2022 Methodology/approach: This research approach used quantitative research with descriptive research type. The research sample was determined by purposive sampling method to obtain 47 energy companies listed on the Indonesia Stock Exchange in 2018-2022. The independent variables used in this study are leverage, growth opportunity, and firm size. Earnings Response Coefficient serves as the dependent variable in this research. This study employs panel data with a Fixed Effect Model regression. The data used has passed the classical assumption tests. Results/findings: The study results show that the growth opportunity has a positive and significant influence on the earnings response coefficient. However, the leverage and firm size do not have affect on the the earnings response coefficient. Limitations: This study has limitations as it was conducted only in the energy sector listed on the Indonesia Stock Exchange, with an observation period of five years. The independent variables used are leverage, growth opportunity, and firm size. The Earnings Response Coefficient, as the dependent variable, is measured by regressing unexpected earnings against cumulative abnormal returns. Future research is expected to use other independent variables, such as capital structure, conservatism, and earnings persistence. Contribution: This research can be used for adding knowledge in the financial field, especially for those who want to invest in a company by analyzing the Earnings Response Coefficient, which reflects the market's reaction to the company's earnings. This study contributes by showing that investors pay more attention to a company's growth opportunity when evaluating its earnings. This is because growth opportunity reflect the company's potential to generate profits. Investors are more interested when the company's profits are distributed in the form of dividends. However, investors also do not overlook other factors that could lead to speculation, which may impact the company's earnings.]]>
