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PROFITABILITAS PERUSAHAAN CONSUMER NON-CYCLICAL DENGAN FAKTOR PENGARUH SIZE, LEVERAGE, GROWTH DAN EFEK PANDEMI COVID-19 Sastrasasmita, Emillia; Imelda, Elsa
Jurnal Serina Ekonomi dan Bisnis Vol 1 No 2 (2023): September 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jseb.v1i2.27047

Kinerja perusahaan umumnya dinilai melalui pendekatan keuangan yaitu bersumber dari laporan keuangan yang dihasilkan oleh perusahaan. Hal ini dikarenakan kinerja keuangan menyajikan aspek penghimpunan dana maupun penyaluran dana. Pandemi Covid-19 yang terjadi berakibat sangat serius pada perekonomian Indonesia, termasuk operasional perusahaan serta kesejahteraan masyarakat. Studi ini memilih perusahan-perusahaan dari sektor consumer non-cyclical yang menghasilkan kebutuhan pokok masyarakat dan tidak terpengaruh oleh gejolak ekonomi. Namun nyatanya kondisi pandemi Covid-19 mengakibatkan perusahaan menghadapi kondisi penurunan pendapatan. Tujuan penelitian ini adalah menyediakan informasi yang dapat menjelaskan keterkaitan antar setiap faktor yaitu Size, Leverage, Growth dan pandemi Covid-19 dengan kinerja keuangan perusahaan. Objek pada studi ini adalah data sekunder sejumlah 33 perusahaan yang terdaftar di Bursa Efek Indonesia dan dipilih dengan metode simple random sampling. Data diobservasi pada kurun waktu 4 tahun yaitu tahun 2018-2021, sehingga total 132 sampel. Data dianalisis menggunakan metode analisis regresi linear berganda dan diolah dengan Eviews versi 10. Melalui analisis diperoleh hasil size, leverage, growth dan Covid-19 berpengaruh secara simultan terhadap profitabilitas. Studi ini juga mendapati bahwa terdapat pengaruh yang signifikan pada variabel size, leverage dan Covid-19 terhadap profitabilitas. Sebaliknya tidak ditemukan pengaruh yang signifikan pada variabel sales growth.

Faktor-Faktor Yang Memengaruhi Keputusan Hedging Pada Perusahaan Badan Usaha Milik Negara Imelda, Elsa; Sastrasasmita, Emillia; Franka, Eugenia; Santoso, Esther Dharmadi
Economics and Digital Business Review Vol. 5 No. 2 (2024): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1575

Penelitian ini bertujuan untuk menganalisis pengaruh dari utang luar negeri, likuiditas, ukuran perusahan, nilai tukar, dan peluang pertumbuhan terhadap pengambilan keputusan lindung nilai, dengan profitabilitas sebagai variabel kontrol. Sampel ditujukan pada perusahaan Badan Usaha Milik Negara yang telah terdaftar di Bursa Efek Indonesia pada periode 2020-2022 dengan menggunakan metode purposive sampling, sehingga didapatkan 24 sampel. Dari total 72 data yang didapatkan, hanya 41 data yang sesuai dengan kriteria penelitian ini. Data merupakan data sekunder dan diolah dengan menggunakan software IBM SPSS. Hasil penelitian ini menunjukkan bahwa utang luar negeri, likuiditas, nilai tukar, dan peluang pertumbuhan tidak memiliki pengaruh yang signifikan terhadap pengambilan keputusan lindung nilai, sementara ukuran perusahaan memiliki pengaruh yang signifikan terhadap pengambilan keputusan lindung nilai.

THE EFFECT OF PROFITABILITY, BOARD SIZE, AND WOMAN ON BOARDS ON FINANCIAL DISTRESS Cahyani, Fernanda; Imelda, Elsa; Vira, Vira; Sastrasasmita, Emillia
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.846-853

Financial distress is a condition that often occurs in companies due to internal and external factors. This condition must be addressed immediately because it could endanger the business. This research attempts to collect empirical information about how profitability, board size, and women on board impact firms on the LQ-45 company list that are experiencing financial difficulties. Multiple linear regression is the methodology used in this study. EViews version 12 is used for data processing. In this research, the dependent variable is the level of financial distress which is proxied by the Debt-to-Equity Ratio (DER). According to this study, financial distress is negatively impacted by board size and profitability, positively and significantly by having woman on the board of directors, also completely unaffected by having a woman on the board of commissioners.

THE MODERATING EFFECT OF CORPORATE GOVERNANCE ON THE RELATIONSHIP BETWEEN CAPITAL STRUCTURE AND COMPANY PERFORMANCE Jong, Steven; Imelda, Elsa; Sastrasasmita, Emillia
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.915-924

The objective of this research is to identify the impact of corporate governance as moderator variables on the capital structure and company performance relationship within non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2021 to 2023. This study uses secondary data using 54 samples selected through the purposive sampling method and processed using the E-views 12 program. The results obtained show that both long-term and short-term debt-to-total assets ratios have a significant negative impact on ROE. However, corporate governance factors like Board Size, Commissioner Size, and shareholder size cannot moderate this relationship.

THE EFFECT OF PROFITABILITY, FIRM SIZE AND FINANCIAL LEVERAGE ON INCOME SMOOTHING PRACTICES IN NON-CYCLICALS CONSUMER SECTOR LISTED IDX 2021-2023 Stella; Imelda, Elsa; Sastrasasmita, Emillia
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.993-1000

The objective of this research is to ascertain how profitability, firm size, financial leverage affect income smoothing. This research utilized a quantitative approach. Purposive sampling was the method chosen and used, then this method produced 73 samples of companies listed on the Indonesia Stock Exchange for 3 periods from 2021-2023. The SPSS application was used to process data and test the hypothesis of logistic regression analysis. Accordings to the findings, income smoothing is significantly positively affected by profitability and financial leverage. On the other hand, income smoothing is unaffected by firm size.

PENGARUH FINANCIALS RATIO TERHADAP FINANCIAL DISTRESS DENGAN MODERASI AUDIT COMMITEE PADA PERUSAHAAN CONSUMER NON-CYCLICALS Venia, Gloria; Sastrasasmita, Emillia; Imelda, Elsa
Jurnal Serina Ekonomi dan Bisnis Vol 3 No 1 (2025): Februari 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jseb.v3i1.35701

Financial distress merupakan kondisi ketika perusahaan mengalami kesulitan dalam memenuhi kewajiban finansialnya, yang dapat berujung pada kebangkrutan jika tidak segera ditangani. Penelitian ini bertujuan untuk mengkaji pengaruh rasio keuangan terhadap financial distress dengan audit committee sebagai variabel moderasi pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Rasio keuangan yang dianalisis meliputi profitability (ROA), liquidity (QR), solvability (DAR), dan activity (TATO). Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan perusahaan. Pemilihan sampel dilakukan menggunakan metode purposive sampling, menghasilkan 74 data observasi dari total populasi 132 perusahaan. Analisis data dilakukan dengan menggunakan regresi data panel dan Moderated Regression Analysis (MRA) melalui bantuan perangkat lunak EViews. Hasil analisis menunjukkan bahwa profitabilitas dan aktivitas berpengaruh negatif dan signifikan terhadap financial distress. Sedangkan, likuiditas dan solvabilitas tidak berpengaruh signifikan terhadap financial distress. Selain itu, audit committee juga tidak mampu memoderasi hubungan antara rasio-rasio keuangan tersebut dengan financial distress. Temuan ini mengindikasikan bahwa peran audit committee dalam perusahaan belum dijalankan secara efektif sebagai fungsi pengawasan keuangan. Penelitian ini diharapkan dapat memberikan wawasan bagi manajemen perusahaan dan peneliti selanjutnya mengenai faktor-faktor yang berkontribusi terhadap potensi financial distress, serta menyoroti pentingnya penguatan mekanisme pengawasan internal. Financial distress refers to a condition in which a company struggles to meet its financial obligations, potentially leading to bankruptcy if not addressed promptly. This study aims to examine the effect of financial ratios on financial distress with the audit committee as a moderating variable in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The financial ratios analyzed include profitability (ROA), liquidity (QR), solvability (DAR), and activity (TATO). This research employs a quantitative approach using secondary data obtained from annual reports. The sample was selected using a purposive sampling method, resulting in 74 observations from a population of 132 companies. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with the assistance of EViews software. The results indicate that profitability and activity have a negative and significant effect on financial distress. In contrast, liquidity and solvability do not have a significant effect. Furthermore, the audit committee was found unable to moderate the relationship between the financial ratios and financial distress. These findings suggest that the audit committee's role in companies has not been effectively implemented in terms of financial oversight. This study is expected to contribute to both corporate management and future researchers in better understanding the factors influencing financial distress and highlighting the importance of strengthening internal oversight functions.

THE COMPONENTS OF INTELLECTUAL CAPITAL THAT AFFECT FIRM PERFORMANCE IN STATE-OWNED COMPANIES Debbie Setiady1; Yanti, Yanti; Sastrasasmita, Emillia
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2255-2264

The purpose of this study is to examine the effect of independent variables of human capital efficiency (HCE), capital employed efficiency (CEE), and structural capital efficiency (SCE) on firm performance. This study uses firm size as a control variable. The sample in this study was selected using purposive sampling which resulted in 11 state-owned companies from 12 companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2022 period were used as research objects. This study uses a panel data regression model with a Common Effect Model (CEM) approach using Eviews version 12 program. Based on the analysis, the results of this study shows that human capital efficiency (HCE), capital employed efficiency (CEE) and firm size have a positive and significant effect on firm performance, while structural capital employed (SCE) have an insignificant effect on firm performance. These findings also revealed that companies that can manage their assets including intangible assets will improve company performance.

EKSPLORASI SEMANGAT BELAJAR SISWA - SISWI SMA PELITA KASIH DALAM MEMPELAJARI AKUNTANSI Amat, Coroline Putri Tanjung; Sastrasasmita, Emillia
Jurnal Serina Abdimas Vol 2 No 2 (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.v2i2.29279

The research conducted aims to explore students' motivation in learning accounting, which is a crucial aspect in understanding the factors influencing their academic achievement. The research methodology employed is qualitative, involving the use of questionnaires and students' opinions. The findings of the research indicate that internal factors such as intrinsic interest, conceptual understanding, and self-confidence significantly influence students' motivation. Additionally, environmental support, such as innovative and interactive teaching methods, as well as positive relationships with instructors, were also found to play a crucial role in enhancing learning motivation.The results of this research provide a deeper understanding of how to create a learning environment that motivates students and shapes their enthusiasm for developing interest and skills in accounting. The implications of these findings can be utilized by educators and policymakers to enhance the quality of accounting education at various levels.

PEMBEKALAN SIKLUS AKUNTANSI PERUSAHAAN JASA TERHADAP SISWA-SISWI SMA PELITA KASIH JAKARTA Marcella, Maissy Moria; Sastrasasmita, Emillia
Jurnal Serina Abdimas Vol 2 No 1 (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.v2i1.29280

The MBKM team carries out training on assistance activities in educational units. The MBKM team carried out this activity with the intention of being a lecture activity. The partner is SMA Pelita Kasih Jakarta. The first step was to carry out a survey to find the problems faced by partners, namely SMA Pelita Kasih Jakarta. The problem that partners found in the accounting material at Pelita Kasih High School was that they journaled transactions incorrectly and they had not received in-depth service company accounting material. The basic foundation in understanding accounting is the ability to journal transactions correctly. The solution provided by the teaching team to partners is theoretical provision about journals and discussion of accounting questions in service companies. The purpose of this visit is to look for partner problems. Based on the results of discussions with the school, the problem partners face in studying accounting subjects is difficulty in understanding service company accounting. Based on the Education Unit Level Curriculum (KTSP), the accounting material for service companies is the application of the service company accounting cycle which begins with recording evidence of transactions, and ends with the preparation of financial reports consisting of a balance sheet, profit and loss report and capital changes report. To complete the training process, the teaching team created modules related to theory and examples as well as practice questions. Training is provided face-to-face at Pelita Kasih High School, Jakarta.

PENERAPAN PROBLEM BASED LEARNING DALAM PEMAHAMAN TRANSAKSI PERUSAHAAN DAGANG DI SMA NEGERI 2 JAKARTA Sastrasasmita, Emillia; Thirza, Selvyna; Lie, Angel
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.v2i3.32256

The problem faced by SMA Negeri 2 Jakarta is that there is no in-depth knowledge about trading company transactions, both in recording transactions and preparing financial reports. This school has achieved impressive achievements in academic and non-academic fields, but understanding of accounting is felt to be limited because accounting material is included in the subject at the same time as economics. One of the accounting topics discussed in the high school curriculum is Trading Companies. Daily activities in trading companies are closely related to sales transactions and purchase transactions. To overcome this problem, the Tarumanagara University PKM Team offers a solution in the form of accounting training on trading company transaction material. This training will be aimed at students in classes X and XI with the hope of helping students to increase their knowledge of accounting. The results of surveys and observations at SMA Negeri 2 Jakarta show that partners welcomed this training plan. Through training with this problem-based learning module, it is hoped that students at SMA Negeri 2 Jakarta will gain a practical understanding of accounting. They will practice calculating and recording several trading company transactions both periodically and perpetually as well as preparing financial reports. This training will be held face-to-face and will last for 120 minutes in March 2024. Through this training, it is hoped that students at SMA Negeri 2 Jakarta will be able to understand material about trading companies and its daily application through buying and selling transactions. The training includes questions and answers about the material, practice questions, quiz questions and questionnaires. The output of this PKM is a mandatory output in the form of the Serina Untar journal, as well as additional output in the form of intellectual property rights. ABSTRAK Permasalahan yang dihadapi oleh SMA Negeri 2 Jakarta adalah belum adanya pengetahuan secara mendalam tentang transaksi perusahaan dagang baik dalam pencatatan transaksi maupun penyusunan laporan keuangan. Sekolah ini telah mencapai prestasi yang mengesankan dalam bidang akademik dan non-akademik, tetapi pemahaman mengenai akuntansi dirasakan terbatas karena materi akuntansi tergabung dalam mata pelajaran bersamaan dengan ekonomi. Salah satu topik akuntansi yang dibahas dalam kurikulum SMA adalah Perusahaan Dagang. Kegiatan di perusahaan dagang sehari-hari berkaitan erat dengan transaksi penjualan dan transaksi pembelian. Untuk mengatasi permasalahan tersebut, Tim PKM Universitas Tarumanagara menawarkan solusi berupa pelatihan akuntansi materi transaksi perusahaan dagang. Pelatihan ini akan ditujukan kepada siswa kelas X dan XI dengan harapan dapat membantu para siswa/i untuk menambah pengetahuan akuntansi. Hasil survei dan observasi ke SMA Negeri 2 Jakarta menunjukkan bahwa mitra menyambut baik rencana pelatihan ini. Melalui pelatihan dengan modul problem-based learning ini, diharapkan siswa-siswi SMA Negeri 2 Jakarta akan mendapatkan pemahaman praktis tentang akuntansi. Mereka akan mempraktekkan perhitungan dan pencatatan sejumlah transaksi perusahaan dagang baik secara periodik dan perpetual serta menyusun laporan keuangan. Pelatihan ini diadakan secara tatap muka dan akan berlangsung selama 120 menit pada bulan Maret 2024. Melalui pelatihan ini, diharapkan siswa-siswi SMA Negeri 2 Jakarta mampu memahami materi tentang perusahaan dagang dan penerapan dalam keseharian melalui transaksi jual-beli. Pelaksanaan pelatihan mencakup tanya jawab seputar materi, soal latihan, soal kuis juga kuesioner. Luaran dari PKM ini adalah luaran wajib berupa jurnal Serina Untar, serta luaran tambahan berupa Hak kekayaan intelektual

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