Articles
<![CDATA[The Effect of Profitability, Leverage, and Managerial Ownership on Earnings Management ]]>
<![CDATA[Margaretha Putri Prasetyo]]>;
<![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.v1i1.98-105
<![CDATA[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.]]>
<![CDATA[Woman of Board Directors, Leverage, Sales Growth, Institutional Ownership, and Earnings Management ]]>
<![CDATA[Rahel Litaya]]>;
<![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.v1i1.106-114
<![CDATA[This study aims to determine the effect of the size of the female board of directors and commissioners, leverage, and sales growth with the moderating variable of institutional ownership on leverage on earnings management in the real estate and construction which listed on the Indonesia Stock Exchange for the 2017-2020 period. Data processing was carried out with Eviews. The sample was selected with purposive sampling method. The results showed that the size of the female board of directors and sales growth significantly negatively affected earnings management. The female board of directors can reduce earnings management because women in leadership positions in businesses are capable of making wise and moral decisions. The higher the sales growth, the lower the earnings management. Companies have a high sales growth rate means that the company's profit is also high. Managers are not motivated to increase profits because their interests of managers are the same as stakeholders' interests. Managers have the same information as stakeholders, so there is no information asymmetry. Leverage has no significant effect on earnings management. Leverage in earnings management has a significant negative impact on moderating institutional ownership.]]>
<![CDATA[Woman of Board Directors, Leverage, Sales Growth, Institutional Ownership, and Earnings Management ]]>
<![CDATA[Rahel Litaya]]>;
<![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.v1i1.106-114
<![CDATA[This study aims to determine the effect of the size of the female board of directors and commissioners, leverage, and sales growth with the moderating variable of institutional ownership on leverage on earnings management in the real estate and construction which listed on the Indonesia Stock Exchange for the 2017-2020 period. Data processing was carried out with Eviews. The sample was selected with purposive sampling method. The results showed that the size of the female board of directors and sales growth significantly negatively affected earnings management. The female board of directors can reduce earnings management because women in leadership positions in businesses are capable of making wise and moral decisions. The higher the sales growth, the lower the earnings management. Companies have a high sales growth rate means that the company's profit is also high. Managers are not motivated to increase profits because their interests of managers are the same as stakeholders' interests. Managers have the same information as stakeholders, so there is no information asymmetry. Leverage has no significant effect on earnings management. Leverage in earnings management has a significant negative impact on moderating institutional ownership.]]>
<![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, 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[Application of Flipped Classroom Method for Learning Worksheets Material ]]>
<![CDATA[Irene Kim Lie]]>;
<![CDATA[Rousilita Suhendah]]>
<![CDATA[ Journal of Innovation and Community Engagement Vol. 4 No. 4 (2023) ]]>
Publisher : <![CDATA[Fakultas Teknik Universitas Kristen Maranatha ]]>
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DOI: 10.28932/ice.v4i4.7532
<![CDATA[Based on data from the Central Bureau of Statistics, Indonesia is projected to enjoy a demographic bonus in 2045. This condition must be utilized because this is the first time in the history of the Indonesian nation. The demographic bonus that will occur in 2045 should be utilized properly. One is education that supports the younger generation to be more innovative, intelligent, critical-thinking, and skilled. The skills that a student can possess are in the field of accounting. Besides building skills, accounting can also shape the way of critical thinking and add focus and thoroughness to a student. St. Kristoforus 1 High School, as one of the target schools, has several students still interested in accounting. Due to this enthusiasm, Universitas Tarumanagara was there to provide accounting training, and the method chosen was the flipped classroom method. This paper explains the working paper where the general use is to help the process of making financial statements. Each educator will get the learning material first, so there is a difference between the conventional type of learning that usually occurs when exploring the material. This method was chosen because it is suitable to support the understanding of accounting materials and it can explore the material to be discussed more widely. This training is expected to be used by students to open a business in the future or continue their education at a higher level.]]>
<![CDATA[Application of Flipped Classroom Method for Learning Worksheets Material ]]>
<![CDATA[Irene Kim Lie]]>;
<![CDATA[Rousilita Suhendah]]>
<![CDATA[ Journal of Innovation and Community Engagement Vol. 4 No. 4 (2023) ]]>
Publisher : <![CDATA[Fakultas Teknik Universitas Kristen Maranatha ]]>
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DOI: 10.28932/ice.v4i4.7532
<![CDATA[Based on data from the Central Bureau of Statistics, Indonesia is projected to enjoy a demographic bonus in 2045. This condition must be utilized because this is the first time in the history of the Indonesian nation. The demographic bonus that will occur in 2045 should be utilized properly. One is education that supports the younger generation to be more innovative, intelligent, critical-thinking, and skilled. The skills that a student can possess are in the field of accounting. Besides building skills, accounting can also shape the way of critical thinking and add focus and thoroughness to a student. St. Kristoforus 1 High School, as one of the target schools, has several students still interested in accounting. Due to this enthusiasm, Universitas Tarumanagara was there to provide accounting training, and the method chosen was the flipped classroom method. This paper explains the working paper where the general use is to help the process of making financial statements. Each educator will get the learning material first, so there is a difference between the conventional type of learning that usually occurs when exploring the material. This method was chosen because it is suitable to support the understanding of accounting materials and it can explore the material to be discussed more widely. This training is expected to be used by students to open a business in the future or continue their education at a higher level.]]>
<![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.]]>
