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All Journal Jurnal Ekonomi Jurnal Bakti Masyarakat Indonesia Jurnal Serina Abdimas
Sari, Vinnetta Ratna
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Peranan Tata Kelola Dalam Penentuan Kas Ditangan Wirianata, Henny; Viriany; Sari, Vinnetta Ratna; Tanaya, Catherine Carissa
Jurnal Ekonomi Vol. 28 No. 3 (2023): November 2023
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v28i3.1694

Abstract

This study aims to obtain empirical evidence of the role of governance, namely the structure of the board and audit committee in determining cash holding. The data in the study were taken by purposive random sampling. Data obtained from manufacturing companies listed on the IDX for the 2017-2021 observation period. The data is then processed with E-views. Board size and board meetings have no significant influence. Independent board composition has a significant positive influence. Audit committee members has a significant negative influence. As a control variable, firm size and capital expenditure had no significant effect on cash on holding. Meanwhile, DAR as a control variable has a significant negative influence. Board size, independent board composition, board meetings, and audit committee members, as well as the control variables of firm size, DAR, and capital expenditure have a significant influence on the decision to determine the amount of cash holding.
PELATIHAN LAPORAN KEUANGAN PERUSAHAAN JASA DI SMA SANTO KRISTOFORUS 1 Wirianata, Henny; Sari, Vinnetta Ratna; Patricia, Virginia; Lie, Irene Kim; Widjaja, Karen
Jurnal Bakti Masyarakat Indonesia Vol. 6 No. 3 (2023): 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.v6i3.26530

Abstract

Today's young generation needs to have financial literacy from an early age, one of which is about preparingfinancial reports. Understanding the preparation of financial reports can help awaken the entrepreneurial spirit inhigh school students. SMA Santo Kristoforus 1 has provided accounting lessons but is limited to grade 12 studentsonly. Based on an agreement with partners, UNTAR Community Service (CS) Team will provide accounting training,especially on how to prepare financial statements for service companies at SMA Santo Kristoforus 1. The trainingwill be conducted of line in 2 sessions with a duration of 2 hours from 14.45-16.45. The first session was held onFriday, 8 September 2023 and the second session was held on Wednesday, 13 September 2023. The trainingparticipants were students of SMA Santo Kristoforus I grades 10 to 12. The training was given in the form ofpresentation of material, practice questions, and quizzes so that participants can understand deeply about thematerial presented. Based on the results of the questionnaire, it can be concluded that the training activities havegone well and the participants were very enthusiastic about taking part in the training held by the UNTAR CS Team.The results of the questionnaire showed that there was an increase in the understanding of the training participantsas seen from the average answer score of 3.91 out of 5 before participating in the training and after participating inthe training it became 4.25 out of 5. The ef ect of this significant increase occurred shows the success of the UNTARCS Team in carrying out training. It is hoped that this training will increase the attractiveness of Santo Kristoforus IHigh School students to study accounting more deeply and be interested in continuing to higher education in theaccounting study program. ABSTRAK: Generasi muda saat ini perlu memiliki literasi keuangan sejak dini, salah satunya adalah tentang penyusunan laporankeuangan. Dengan memahami penyusunan laporan keuangan dapat membantu membangkitkan jiwa kewirausahaanpada siswa/i SMA. SMA Santo Kristoforus 1 telah memberikan pelajaran akuntansi tetapi terbatas pada siswa/ikelas 12 saja. Berdasarkan kesepakatan dengan pihak mitra, Tim PKM UNTAR akan memberikan pelatihanakuntansi khususnya tentang cara penyusunan laporan keuangan perusahaan jasa di SMA Santo Kristoforus 1.Pelatihan dilakukan secara tatap muka sebanyak 2 pertemuan dengan durasi 2 jam dari pukul 14.45-16.45.Pertemuan pertama dilakukan pada hari Jumat, 8 September 2023 dan pertemuan kedua dilakukan pada hari Rabu,13 September 2023. Peserta pelatihan adalah siswa/i SMA Santo Kristoforus I kelas 10 sampai 12. Pelatihandiberikan dalam bentuk pemaparan materi, latihan soal, dan kuis agar peserta dapat memahami materi yangdisampaikan. Berdasarkan hasil kuesioner dapat disimpulkan bahwa kegiatan pelatihan telah berjalan dengan baikdan peserta pun sangat antusias mengikuti pelatihan yang diadakan oleh Tim PKM UNTAR. Hasil dari kuesionermenunjukan bahwa adanya peningkatan pemahaman dari peserta pelatihan yang dilihat dari dari rata-rata nilaijawaban sebesar 3,91 dari 5 sebelum mengikuti pelatihan dan setelah mengikuti pelatihan menjadi 4,25 dari 5.Pengaruh peningkatan yang cukup signifikan terjadi menunjukkan keberhasilan Tim PKM UNTAR dalammenjalankan pelatihan. Dengan pelatihan ini diharapkan akan meningkatkan daya tarik para siswa/i SMA SantoKristoforus I untuk mempelajari akuntansi lebih dalam dan tertarik untuk melanjutkan ke pendidikan tinggi diprogram studi akuntansi.
PELATIHAN SIKLUS AKUNTANSI UNTUK SISWA/I SMA KRISTOFORUS I JAKARTA Wijoyo, Amin; Sari, Vinnetta Ratna; Patricia, Virginia; Lie, Irene Kim; Widjaja, Karen
Jurnal Serina Abdimas Vol 1 No 4 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i4.28330

Abstract

This teaching assistance or training activity has a positive aim for Santo Kristoforus 1 High School students who have limitations in understanding accounting material. In this teaching assistance, the author provides and explains an understanding of the Ledger, Trial Balance and Working Papers to students at Santo Kristoforus 1 High School to deepen their insights towards the materials. This teaching assistance or accounting material training activity is held face to face or offline for students in grades 10, 11 and 12. The UNTAR PKM team carries out this teaching activity twice a week, namely on Wednesdays for students in grades 11 and 12, as well as on Fridays for grade 10. From the training that has been carried out, it can be concluded that the students of Santo Kristoforus 1 High School have understood the material presented by the UNTAR PKM Team, as seen from the students' activeness in completing the practice questions given and the game sessions that were held. Through this training, it is hoped that it will be useful for Santo Kristoforus 1 High School students who want to continue their studies at university. Kegiatan asistensi mengajar atau pelatihan ini memiliki tujuan yang positif bagi siswa/i SMA Santo Kristoforus 1 yang memiliki keterbatasan dalam pemahaman terhadap materi akuntansi. Dalam asistensi mengajar ini, penulis memberikan dan menjelaskan mengenai pemahaman mengenai Buku Besar, Neraca Saldo, dan Kertas Kerja kepada siswa/i SMA Santo Kristoforus 1 agar memiliki wawasan yang lebih mendalam mengenai materi tersebut. Kegiatan asistensi mengajar atau pelatihan materi akuntansi ini diselenggarakan secara tatap muka atau secara offline untuk siswa/i yang berada di kelas 10, 11, dan 12. Tim PKM UNTAR melakukan kegiatan mengajar ini sebanyak dua kali dalam satu minggu, yaitu di hari Rabu bagi siswa/i kelas 11 dan 12, serta di hari Jumat untuk kelas 10. Dari pelatihan yang sudah dilaksanakan dapat disimpulkan siswa/i SMA Santo Kristoforus 1 telah memahami materi yang sudah dipaparkan oleh Tim PKM UNTAR, terlihat dari keaktifan siswa/i dalam menyelesaikan latihan soal yang diberikan dan permainan yang telah dirancang. Pelatihan ini diharapkan dapat berguna bagi siswa/i SMA Santo Kristoforus 1 yang ingin melanjutkan studi mereka di perguruan tinggi.
PEMBELAJARAN AYAT JURNAL PENYESUAIAN PERUSAHAAN DAGANG BAGI SISWA SMA KRISTOFORUS 1 JAKARTA Lukman, Hendro; Sari, Vinnetta Ratna
Jurnal Serina Abdimas Vol 2 No 3 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i3.31939

Abstract

Adjusting Journal Entries in the process of preparing financial reports is a crucial stage. Adjusting journal entries are needed because in the accounting period there is still the possibility of income or expenses that do not yet show the actual balance. This happens because the accounting recording process regulates the concepts of deferrals and accruals so that the ledger balance recorded based on daily transactions does not show what it should. The process of making Adjusting Journal Entries is carried out after the ledger records are closed at the end of the period, so that Community Service (PKM) activities are carried out after the process of posting them to the General Ledger and creating a Trial Balance. This topic and discussion includes creating an Adjustment journal, calculating the adjusted amount and then entering it on the worksheet. PKM on this topic was given to students at Kristoforus 1 Jakarta High School. From the evaluation results, students can follow the process of making Adjusting Journal Entries and entering them in the working paper for the process of making financial reports. This activity is very good, for students to get more real questions, for partners as a differentiation from other schools, for universities as proof of service to stakeholders and promotion, and for students who take part in this activity to understand the knowledge gained better. went to college and became an Independent Learning activity at the Independent Campus. ABSTRAKAyat Jurnal Penyesuaian dalam proses penyusunan laporan keuangan merupakan tahapan yang krusial. Ayat Jurnal Penyesuaian diperlukan karena dalam periode akuntansi masih terdapat kemungkinan adanya pendapatan atau beban yang belum menunjukkan saldo yang sebenarnya. Hal ini terjadi karena dalam prosen pencatatan akuntansi mengatur konsep deferral dan akrual sehingga saldo buku besar yang dicatatan berdasarkan transaksi sehari-hari menjadi belum menunjukkan yang seharusnya. Proses pembuatan Ayat Jurnal Penyesuaian dilakukan setelah catatan buku besar ditutup pada akhir periode, sehingga kegaiatan Pengabdian Kepada Masyarakat (PKM) dilaksanakan setelah proses poating ke Buku Besar dan membuat Neraca Saldo. Topik dan pembahasan ini meliputi pembuatan urnal Penyesuaian, menghitung jumlah yg disesuaikan dan kemudian memasukkannya pada kertas kerja. PKM dengan topik ini diberikan kepada siswa Sekolah Menengah Atas Sekolah SMA Kristoforus 1 Jakarta. Dari hasil evaluasi, siswa dapat mengikuti proses pembuatan Ayat Jurnal Penyesuaian dan memasukan dalam kertas kerja untuk proses pembuatan laporan keuangan. Kegiatan ini sangat baik, bagi siswa untuk mendapatkan soal yang lebih real, untuk mitra sebagai salah satu deferensiasi dari sekolah lain, bagi perguruan tinggi sebagai bukti pelayanan kepada pemangku kepentingan dan promosi, dan bagi mahsiswa yang ikut dalam kegiatan ini menjadi lebih paham ilmu yang diperoleh dikuliah dan menjadi aktivitas Merdeka Belajar Kampus Merdeka
Co-Authors Henny Wirianata, Henny Lie, irene kim Lukman, Hendro Patricia, Virginia Tanaya, Catherine Carissa Viriany widjaja, karen Wijoyo, Amin