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All Journal Jurnal Bakti Masyarakat Indonesia International Journal of Application on Economics and Business Jurnal Serina Abdimas
widjaja, karen
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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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FACTORS THAT INFLUENCE SHARES PRICE Magdalena, Fanny; Andy, Andy; Winaldo, Vincent; Widjaja, Karen
International Journal of Application on Economics and Business Vol. 2 No. 3 (2024): Agustus 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i3.435-448

Abstract

The purpose of this study is to examine the effects of Earnings per Share (EPS) as a moderating variable on the stock price of real estate businesses listed on the Indonesia Stock Exchange (IDX) in relation to Liquidity, Profitability, and Solvency. Purposive sampling was employed in the sample selection process, and 48 data points from 16 property firm samples were used to represent the population for this study, which covered the years 2019–2021. In this study, a descriptive research design was employed. By examining relationships with other factors rather than directly comparing the variables, this descriptive study aimed to explain the presence of one or more variables. Eviews version 11 was used for data analysis in this study, whereas Microsoft Excel 2010 was employed for data processing.. This study used a random sample selection technique, namely purposive sampling. This activity was carried out from March to July 2023.
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 AKUNTANSI MENGENAI PENYUSUNAN LAPORAN KEUANGAN PERUSAHAAN JASA DENGAN METODE SPEENING WHEEL DI SMA SANTO KRISTOFORUS 1 Widjaja, Karen; Suhendah, Rousilita
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.v1i4.28322

Abstract

ABSTRACT This accounting training activity aims to provide knowledge regarding the preparation of financial reports for service companies to students at SMA Santo Kristoforus 1 on Jl. Rahayu, West Jakarta. This accounting training activity is carried out offline or face to face so that Tarumanagara University students teach directly at Santo Kristoforus 1 High School. This accounting training uses the Speening Wheel method which is carried out by Tarumanagara University students for Santo Kristoforus 1 High School students. Material provided to students is a theory of preparing financial reports for service companies that is accompanied by practice questions and games that have been designed by Tarumanagara University students to help students understand the material that has been presented. By holding this training, it can be seen that students at Santo Kristoforus 1 High School understand the material that has been presented, as can be seen from the enthusiasm of the students in answering the questions given related to the material that has been presented and are able to solve the games or games given related to the material provided. After this training, it is hoped that students will be able to understand more about the preparation of financial reports for service companies and that the material presented will be useful for them in continuing their education at university. ABSTRAK Kegiatan pelatihan akuntansi ini bertujuan untuk memberikan ilmu pengetahuan mengenai penyusunan laporan keuangan perusahaan jasa kepada peserta didik SMA Santo Kristoforus 1 di Jl. Rahayu, Jakarta Barat. Kegiatan pelatihan akuntansi ini dilaksanakan secara offline atau tatap muka sehingga mahasiswa Universitas Tarumanagara mengajar langsung di sekolah SMA Santo Kristoforus 1. Pelatihan akuntansi ini menggunakan metode Speening Wheel yang dilaksanakan oleh mahasiswa Universitas Tarumanagara kepada peserta didik SMA Santo Kristoforus 1. Materi yang diberikan kepada peserta didik adalah teori penyusunan laporan keuangan perusahaan jasa yang disertakan dengan soal latihan dan permainan yang telah dirancang oleh mahasiswa Universitas Tarumanagara untuk membantu peserta didik dalam memahami materi yang telah disampaikan. Dengan diadakannya pelatihan ini dapat dilihat bahwa peserta didik SMA Santo Kristoforus 1 memahami materi yang telah disampaikan, terlihat dari antusiasme peserta didik dalam menjawab pertanyaan-pertanyaan yang diberikan terkait dengan materi yang telah disampaikan dan mampu menyelesaikan soal games atau permainan yang diberikan terkait dengan materi yang telah disampaikan. Setelah pelatihan ini diharapkan peserta didik dapat lebih memahami mengenai penyusunan laporan keuangan perusahaan jasa dan materi yang disampaikan dapat berguna untuk mereka dalam melanjutkan pendidikannya di perguruan tinggi.
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.
PELATIHAN SISTEM BUKU BESAR DAN KERTAS KERJA PERUSAHAAN DAGANG BAGI SISWA/I SMA Ekadjaja, Agustin; Kim Lie, Irene; Widjaja, Karen
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.v2i1.29223

Abstract

Accounting as a business language has a strong role as a provision for someone to be able to become a reliable businessman. Learning accounting in order to form a strong foundation cannot be learned in an instant and must be learned in the long term like learning a language. One of the criteria needed to become a successful entrepreneur is to master the field of accounting including cash flow management, maintaining balance sheets, finding pathways to profitability as well as talking about money and planning for the future of the company. A successful company and business begins with the professionalism of the entrepreneur behind it who masters accounting well who can develop financial models and ensure success in business. General ledger is a journal or group of accounts that records transactions for a particular account in a broad picture and accounting working paper is a technique that can be used to assess the correctness of a financial statement produced. These two basic things are very important things to master in starting learning in accounting. The PKM team in this activity shared knowledge with the aim of equipping basic knowledge in accounting to students of High School. This activity was carried out face-to-face at High School which was attended by students of High School. Activities are packaged in the form of seminars and interactive discussions to introduce and provide training on basic accounting science in the preparation of accounting ledgers and working papers. We submit a report on the results of the implementation of this activity to LPPM Untar as a form of responsibility and output in this activity.
Co-Authors Agustin Ekadjaja Andy Andy Henny Wirianata, Henny Kim Lie, Irene Lie, irene kim Magdalena, Fanny Patricia, Virginia Sari, Vinnetta Ratna Wijoyo, Amin Winaldo, Vincent