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All Journal International Journal of Application on Economics and Business Jurnal Serina Abdimas
Evelyne, Theresya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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THE EFFECT OF CAPITAL STRUCTURE ON FIRM VALUE WITH PROFITABILITY AS VARIABLE MEDIATOR IN INDUSTRIAL COMPANIES LISTED ON THE IDX Evelyne, Theresya; Imelda, Elsa; Hidajat, Natasya Cindy
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.v2i3.227-235

Abstract

This research discusses the influence of capital structure on firm value which is mediated by profitability in industrial companies listed on the Indonesia Stock Exchange from 2020 to 2021. These variables include capital structure (as measured by debt to equity ratio [DER]), profitability (as measured by return on equity [ROE]), and firm value (as measured by price to book value [PBV]), Based on the purposive sampling strategy, 96 data from 32 companies were chosen as research samples. Verification analysis is used in this study, with data analysis techniques through conditional process analysis and used SPSS Process Macro Model 4 was used to process the data. The study showed that: capital structure affects profitability, Capital structure affects firm value, Profitability affects firm value, and Profitability mediates the effect of Capital Structure on Firm Value.
PENERAPAN METODE QUANTUM TEACHING PADA KEGIATAN ASISTENSI PENGAJARAN AKUNTANSI DI SMA TARSISIUS 1 JAKARTA Evelyne, Theresya; Imelda, Elsa; Sriwati
Jurnal Serina Abdimas Vol 1 No 1 (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.v1i1.23837

Abstract

Creating a pleasant learning atmosphere within the classroom is one of the keys to fostering interest and enthusiasm for learning in students. A fun and interactive learning atmosphere will help students more easily accept the material provided. Teacher-centered is a learning method that is generally carried out in learning activities in schools so that students become quickly bored and passive which results in learning outcomes that are not optimal. So from this problem the answer that may be used is to apply other methods in conducting learning. One method that may be used is the quantum teaching method. The quantum teaching method is a technique that focuses on interaction so as to create a fun and interactive atmosphere, so that students are motivated to learn and have the willingness to be actively concerned within the studying method. This quantum teaching method is applied in the teaching assistance program at SMA Tarsisius 1 Jakarta. The use of quantum teaching methods helps Tarsisius 1 Jakarta High School students to be more active in learning activities. The atmosphere in the study room is quite pleasant, does not seem stiff, and many students are willing to ask questions if they experience difficulties. It might be said that the approach to the quantum teaching method is very helpful in learning activities. Menciptakan suasana belajar di kelas yang menyenangkan merupakan salah satu kunci dari menumbuhkan minat dan semangat belajar pada siswa. Suasana belajar yang menyenangkan dan interaktif akan membantu pelajar lebih praktis dalam menerima materi yang diberikan. Teacher-centered merupakan suatu metode pembelajaran yang umumnya dilakukan pada kegiatan pembelajaran di sekolah sehingga siswa menjadi cepat jenuh dan pasif yang mengakibatkan hasil belajar yang tidak maksimal. Maka dari permasalahan tersebut jawaban yang bisa digunakan adalah menerapkan metode lain dalam melakukan pembelajaran. Salah satu metode yang dapat diterapkan yaitu metode quantum teaching. Metode quantum teaching adalah sebuah metode yang berfokus pada interaksi yang akan menciptakan suasana kelas yang menyenangkan dan interaktif, sehingga peserta didik termotivasi untuk belajar dan memiliki kemauan untuk terlibat secara aktif pada proses belajar. Metode quantum teaching ini lah yang diterapkan dalam program asistensi mengajar di SMA Tarsisius 1 Jakarta. Penggunaan pendekatan quantum teaching membantu peserta didik SMA Tarsisius 1 Jakarta untuk mampu lebih aktif dalam kegiatan pembelajaran. Suasana belajar dalam kelas pun terbilang cukup menyenangkan, tidak terkesan kaku, dan banyak peserta didik yang mau bertanya jika mengalami kesulitan. Hal tersebut bisa dikatakan bahwa pendekatan dengan quantum teaching method sangat membantu dalam kegiatan pembelajaran.
PELATIHAN PENYUSUNAN BUKU BESAR, NERACA SALDO, DAN KERTAS KERJA UNTUK SISWA SMA ST. TARSISIUS I Adang, Ferry; Klarisa, Livia; Melawati, Natasha; Thewatt, Candise; Evelyne, Theresya
Jurnal Serina Abdimas Vol 1 No 2 (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.v1i2.25181

Abstract

ABSTRACT The accounting function has an essential role in the progress of a company. This is because the results of the accounting function carried out by accountants are fair, accountable, transparent and reliable financial statements. The financial statements are the main indicator of The Company's performance, as well as an instrument for investors to make strategic decisions. There are several important indicators that can be assessed from the financial statements, such as the level of liquidity and solvency of The Company. Accountants are professions which has an important role in the preparation of these financial statements. The accounting profession needs to be fostered and developed for high school students in order to produce the next generation of competent young accountants. The Untar PKM Team views that this coaching can be carried out in the form of Community Service Activities at SMA St. Tarcisius I.This Community Service activity is carried out offline in the form of theoretical presentations and simulations in the form of discussing cases of accounting processes in the real world in the process of posting general ledgers, preparing trial balances, and preparing working papers. The result of this activity is an increase in literacy and basic understanding of the basics of accounting for SMA St. Tarsisius I. This Community Service activity was carried out on Wednesday, October 26, 2022 offline at St. Tarsisius I High School. Keywords: accounting, ledger posting, trial balance, working papers ABSTRAK Fungsi akuntansi memiliki peran yang esensial dalam kemajuan suatu perusahaan. Hal ini dikarenakan hasil dari fungsi akuntansi yang dijalankan oleh akuntan adalah laporan keuangan yang wajar, akuntabel, transparan, dan dapat diandalkan. Laporan keuangan adalah indikator utama kinerja Perusahaan, serta sebagai instrumen bagi investor untuk menempuh keputusan strategis. Terdapat beberapa indikator penting yang dapat dinilai dari laporan keuangan, seperti tingkat likuiditas dan tingkat solvabilitas Perusahaan. Akuntan adalah profesi yang berperan penting dalam penyusunan laporan keuangan tersebut. Profesi akuntan perlu dibina dan dikembangkan untuk siswa SMA dalam rangka menghasilkan generasi penerus akuntan muda yang kompeten. Tim PKM Untar memandang bahwa pembinaan ini dapat dilakukan dalam bentuk Kegiatan Pengabdian Kepada Masyarakat di sekolah SMA St. Tarsisius I.Kegiatan Pengabdian Kepada Masyarakat ini dilakukan secara luring yang dilakukan dalam bentuk pemaparan teori serta simulasi dalam bentuk pembahasan soal kasus atas proses akuntansi pada dunia nyata dalam proses posting buku besar, penyusunan neraca saldo, serta penyusunan kertas kerja. Hasil dari kegiatan ini adalah peningkatan literasi dan pemahaman dasar atas dasar-dasar akuntansi bagi siswa SMA St. Tarsisius I.. Kata Kunci: akuntansi, posting buku besar, neraca saldo, kertas kerja
Co-Authors Adang, Ferry Elsa Imelda Hidajat, Natasya Cindy klarisa, livia Melawati, Natasha Sriwati Thewatt, Candise