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All Journal Jurnal Ekonomi AGRIKAN Jurnal Ilmiah Agribisnis dan Perikanan Account : Jurnal Akuntansi, Keuangan dan Perbankan MANAJEMEN DEWANTARA JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Yumary: Jurnal Pengabdian kepada Masyarakat Studi Ilmu Manajemen dan Organisasi Jurnal Paradigma Akuntansi JURNAL ECONOMINA e-Jurnal Apresiasi Ekonomi International Journal of Application on Economics and Business El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi Journal of Innovation and Community Engagement
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 FINANCIAL DISTRESS DENGAN FIRM SIZE SEBAGAI MODERASI Seraphine, Adeline; Suhendah, Rousilita
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35472

Abstract

The purpose of this study is to prove in real terms what effect liquidity, leverage, sales growth have on financial distress moderated by firm size in tourism sector companies listed on the Indonesia Stock Exchange companies listed on the Indonesia Stock Exchange for the periode 2020-2022. This study used 16 samples of companies selected by purposive sampling and the the data was managed with EViews version 12th. The results obtained from this study, namely liquidity has a positive effect on financial distress, while leverage has a negative effect on financial distress, while sales growth does not have a significant effect on financial distress. The implications obtained are used as input for companies to project financial distress so that they can prepare appropriate actions.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SUB-SEKTOR HOTEL, RESTORAN DAN PARIWISATA SEBELUM DAN SAAT PANDEMI COVID-19 Oktavia, Erika; Suhendah, Rousilita
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.35473

Abstract

This research aims to examine differences in the financial performance of companies in the hotel, restaurant and tourism sub-sector before and during the COVID-19 pandemic which were listed on the Indonesia Stock Exchange for the period 2019 and 2020. The sample in this study was selected based on purposive sampling with certain criteria, resulting in 33 companies operating in the hotel, restaurant and tourism sub-sectors. This research also uses secondary data in the form of financial reports obtained from the sites www.Idx.co.id and www.britama.com. The data in this research was processed using the SPSS and Microsoft Excel programs. The results of this research show that there are significant differences in profitability, leverage and activity before and during the COVID-19 pandemic. Meanwhile, there was no significant difference in liquidity before and during the COVID-19 pandemic.
Determining Firm Value: Profitability, Leverage, and Ownership in LQ45 (2020–2024) Prastyawan, Tangguh Bakit; Suhendah, Rousilita
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5009

Abstract

Purpose: This research aims to determine the the influence of profitability, leverage, managerial ownership, institutional ownership, and foreign ownership on the firm value of companies listed in the LQ45 index during the period 2020–2024. Methodology/approach: This research is a quantitative research with a descriptive approach. The sample was selected using the purposive sampling method and valid data were 19 companies. The data processing technique used multiple regression analysis assisted by EViews software version 12. Results/findings: The results obtained from this study are that profitability has no effect on company value, leverage has a significant negative effect on company value, managerial ownership and institutional ownership have a significant positive effect on company value, foreign ownership has no effect on company value. Conclusions: Profitability has no effect on firm value (H1 rejected), leverage has a negative effect on firm value (H2 accepted), managerial ownership has a positive effect on firm value (H3 accepted), institutional ownership has a positive effect on firm value (H4 accepted) and foreign ownership has no effect on firm value (H5 rejected). Limitations: This study is limited by the use of secondary data that is not always complete, the 2020–2024 time period which was affected by the COVID-19 pandemic, limited independent variables, and does not include qualitative factors such as management quality and corporate governance. Contribution: This research can be used as a reference for further research, especially research that discusses the determination of firm value.
Pengaruh Beban Pajak Tangguhan, Leverage, dan Manajemen Laba Terhadap Penghindaran Pajak dengan Moderasi Komisaris Independen pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode 2021-2024 Adrian, Muhammad; Suhendah, Rousilita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i2.10799

Abstract

This study aims to examine the influence of deferred tax expense, leverage, and earnings management on tax avoidance, with independent commissioners as a moderating variable. The research focuses on property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using the purposive sampling method, a sample of 31 companies was obtained, totaling 124 observations. Data analysis was conducted using panel data regression with the Random Effect Model (REM), processed through EViews 12 software. The results indicate that leverage has a significant positive effect on tax avoidance, while earnings management has a significant negative effect. Meanwhile, deferred tax expense has no effect on tax avoidance. Regarding the moderating role, the test results show that independent commissioners are unable to moderate the influence of deferred tax expense, leverage, or earnings management on tax avoidance. This suggests that the internal oversight function through the proportion of independent commissioners has not yet provided a significant impact on corporate tax policies in this sector.
Reaksi Pasar Modal Indonesia terhadap Peresmian Danantara pada Saham Perusahaan Indeks IDX BUMN20 di Bursa Efek Indonesia Hasna Annisa, Nadhea; Suhendah, Rousilita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i2.10812

Abstract

The objective of this study is to examine whether significant differences exist in abnormal returns, trading volume activity, and trading frequency of firms included in the IDX BUMN20 Index on the Indonesia Stock Exchange before and after the inauguration of Danantara. The research employs secondary data derived from IDX BUMN20 constituent firms, covering a three-day window prior to and a three-day window following the event. The sample was selected using purposive sampling, yielding a total of 20 firms. Data analysis was conducted using EViews version 12. The empirical results indicate that there are no statistically significant differences in abnormal returns, trading volume activity, or trading frequency in the periods before and after the inauguration of Danantara.
Analisis Pengaruh Pengukuran Potensi Kebangkrutan Metode Altman Z-Score, Zmijewski X-Score dan Springate S-Score Terhadap Harga Saham pada Perusahaan Subsektor Media dan Hiburan yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 Sari Dewi, Kurnia; Suhendah , Rousilita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i2.10820

Abstract

This study aims to examine the effect of bankruptcy potential measurement methods namely the Altman Z-Score, Zmijewski X-Score, and Springate S-Score on stock prices. The study utilizes secondary data obtained from media and entertainment subsector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research sample was selected using a purposive sampling method, comprising 12 companies with a total of 48 observations. Data analysis was conducted using panel data regression with the Fixed Effect Model (FEM), processed using EViews 12 software. The results indicate that the Altman Z-Score has no effect on stock prices, the Zmijewski X-Score does not have a significant positive effect on stock prices, while the Springate S-Score has a significant positive effect on stock prices. These findings suggest that the Altman Z-Score and Zmijewski X-Score are less relevant in predicting market reactions to a company’s fundamental conditions.
State-Owned Enterprises as Economic Drivers: Profitability and Solvency Analysis of Gross Domestic Product Kartika Sukmaningtyas; Rousilita Suhendah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5007

Abstract

Purpose: This study aims to examine the effects of profitability and solvency on State-Owned Enterprises (SOEs) in Indonesia from 2012 to 2020. Methodology/approach: Data processing was carried out using dynamic panel data regression analysis with the Generalized Method of Moments (GMM) approach, assisted by Stata 18 software. Results: The results indicate that Net Profit Margin (NPM) has a positive and significant impact on economic growth, suggesting that operational efficiency within SOEs plays a role in driving national output. In contrast, Return on Equity (ROE) demonstrates a significant negative effect, which may reflect the inefficient reinvestment of profits or limited productive use of equity returns. Meanwhile, Return on Assets (ROA) and Debt Asset Ratio (DAR) show no statistically significant impact, implying that neither asset efficiency nor leverage structure alone strongly influences GDP growth during the observed period. Conclusions: The findings show that previous GDP growth positively influences current GDP, underscoring the need for SOE profit strategies to support long-term sustainable growth over short-term gains. Limitations: The financial indicators used in this study do not include other relevant dimensions, such as liquidity, which may influence national economic growth. Furthermore, this study does not explore the potential role of moderating or mediating variables (e.g., government spending or employment absorption) that could strengthen or weaken the relationship between SOEs’ financial performance and economic growth. Contributions: This study provides strategic implications for policymakers and SOE management to optimize financial performance to support long-term development goals, including the realization of the Indonesia Emas 2045 vision.
The Effect of Carbon Emission Disclosure, Environmental Performance, and Firm Size on Profitability Priscilia Christie Lee; Rousilita Suhendah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5749

Abstract

Purpose: This study examines the effects of carbon emissions disclosure, environmental performance, and firm size on profitability. Research Methodology: Nineteen companies were selected as samples using purposive sampling. The study used secondary data sourced from the annual reports and sustainability reports of each company and analyzed using a multiple linear regression approach with a fixed-effects model using Microsoft Excel and EViews 12 software. Results: The results of the research analysis indicate that carbon emission disclosure has a negative effect, environmental performance has no significant effect, while firm size has a positive effect on profitability in Indonesian mining companies. Conclusions: Regression analysis shows that carbon emissions disclosure (X1) has a negative effect, environmental performance (X2) has no significant effect, and firm size (X3) has a positive effect on profitability. Limitations: This study is limited to three independent variables, an observation period of 2021–2023, and a focus on the mining sector; therefore, the results cannot be generalized to other sectors. Contributions: This research is expected to benefit companies in making strategic decisions related to sustainability, investors in evaluating financial and non-financial performance, academics in enriching the literature on factors that influence profitability, and further researchers in expanding the variables, sectors, and research periods.
MSME Business Management and Development with IFE-EFE Matrix Rousilita Suhendah; Angelina Angelina; Rico Ricardo; Nikita Stevansyah
Journal of Innovation and Community Engagement Vol. 3 No. 3 (2022)
Publisher : Faculty of Smart Technology and Engineering, Universitas Kristen Maranatha, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/ice.v3i3.4786

Abstract

The empowerment of MSMEs is an important thing. MSMEs empowerment aims to enable MSMEs to continue, develop and create employment opportunities for the surrounding population. Empowering MSMEs includes improving management and implementing appropriate strategies so that MSMEs can continue to survive in the future. MSMEs Go Nads, which engaged in fashion making of clothes made from traditional Indonesian fabrics, face the same problems as other MSMEs. This problem is an obstacle in developing Go Nads MSMEs. Internal and external factors from MSMEs are a constraint for MSMEs' growth. Internal factors include limited competency in human resources, capital, a simple business network, and limited ability to penetrate the market. External factors include limited facilities and infrastructure, free competition, and a business climate that does not support MSME activities. Therefore, the Untar team carried out community service activities by providing training on business management and development by making the IFE-EFE matrix. Matrix Internal Factor Evaluation (IFE) and External Factor Evaluation (EFE) is a tool to formulate a strategy consisting of internal and external factors. Internal factors are strengths, weaknesses, and external factors in the form of opportunities and threats that can occur in a business venture. The internal and external data is collected to analyze, identify and evaluate the relationship between the two so that it can implement business strategies, especially for MSMEs. The IFE and EFE matrices determine the position of MSMEs and the preparation of business strategies. The results of this PKM activity are that Go Nads MSMEs are in Quadrant I in the IE matrix. The position of the 1st Quadrant in the IE (Internal External) matrix shows the Go Nads SMEs position is in the growth and development stage. The right strategy is to penetrate the market and develop the market.
Application of Flipped Classroom Method for Learning Worksheets Material Irene Kim Lie; Rousilita Suhendah
Journal of Innovation and Community Engagement Vol. 4 No. 4 (2023)
Publisher : Faculty of Smart Technology and Engineering, Universitas Kristen Maranatha, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/ice.v4i4.7532

Abstract

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.
Co-Authors Adrian, Muhammad Alfina Damayanti Alifah M. Anwar Andrew Yonanda Angelina Angelina Arifuddin Arifuddin Arya Hadi Dharmawan Asri Usman Beddu Tang Chandra, Nadya Aurelia Christin Angelia Clara Felixa Tridian Daryatno, Andreas Bambang Davina Christophia Angelica Debra, Jane Dinara Dosen Drajat Martianto Elsa Imelda Fanny Andriani Setiawan Florencia Irena Lawita Gede Andhika Widdharma Putra Goh , Erica Hamsiah Hamsiah Hartono Gunarso Hasna Annisa, Nadhea Hendrata, Fiorensa Jasmine Heni , Heni Irene Kim Lie Ivan Kanel Jennifen Wijaya Jennifer , Jennifer Jessica Aurelia Winoto Johan Johan Karnawi Kamar Karnawi Kamar, Karnawi Kartika Sukmaningtyas Krisna, Nandan Lima Kurnia Sari Dewi Lie, irene kim Muhammad Adrian Muhammad Yusuf Muhammad Yusuf Nadhea Hasna Annisa Nandan Lima Krisna Nikita Stevansyah Oktavia, Erika Prastyawan, Tangguh Bakit Priscilia Christie Lee R. Sapto Hendri Boedi Soesatyo Rico Ricardo Rini Tri Hastuti Ryan Firdiansyah Suryawan Sari Dewi, Kurnia Septi Lillahsari Sulistyorini Seraphine, Adeline Sophia , Natasya Yohana Stevansyah, Nikita suryawan, ryan firdiansyah Susanna Ndraha Syahrul Syahrul Tangguh Bakit Prastyawan Thalia, Madeline