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All Journal Jurnal Pengabdian kepada Masyarakat E-Jurnal Manajemen Trisakti School of Management (TSM) PUBLICA: Jurnal Pengabdian Masyarakat
Aan Marlinah
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Transformasi Kompetensi Akuntansi Melalui Pelatihan Laporan Arus Kas Cleophila M.G.T.S.; Haryo Suparmun; Hery Gunawan; Aan Marlinah; Dicky Supriatna
PUBLICA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2024): PUBLICA: Jurnal Pengabdian Kepada Masyarakat.
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/publica.v3i1.56

Abstract

Pelaporan arus kas merupakan salah satu elemen krusial dalam laporan keuangan yang mencerminkan kesehatan finansial suatu perusahaan. PT Anugrah Argon Medica, melalui kerja sama dengan Trisakti School of Management, mengadakan pelatihan terstruktur untuk meningkatkan pemahaman karyawan dalam menyusun laporan arus kas. Pelatihan ini mencakup tiga komponen utama: aktivitas operasi, investasi, dan pendanaan. Dalam kegiatan pelatihan menunjukkan peningkatan pemahaman partisipan dengan pertanyaan yang cukup kompleks dan bervariatif. Tantangan dalam memahami metode langsung dan tidak langsung serta kompleksitas transaksi diatasi melalui studi kasus praktis dan sesi interaktif. Pelatihan ini tidak hanya meningkatkan kemampuan teknis tetapi juga membangun budaya pembelajaran yang berkelanjutan. Hasil pelatihan menegaskan pentingnya pengelolaan arus kas dalam mendukung keputusan strategis perusahaan dan mendorong pertumbuhan jangka panjang.
PENGENALAN DASAR INVESTASI BAGI IBU RUMAH TANGGA SERTA PELAKU UMKM DALAM KOMUNITAS “MAK PINTAR” Deasy Ariyanti Rahayuningsih; Aan Marlinah; Erika Jimena Arylin; Emir Kharismar; Novia Wijaya
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 7 (2025): Desember 2025
Publisher : Bajang Institute

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Abstract

The aim of the training is to provide basic information about financial investment to prospective novice investors which are housewives and also small medium business actors. They are incorporated as the member of community empowerment for women “Mak Pintar”. The training was held at the PT. Eden Kreasi Indonesia office, Alam Sutera, South Tangerang on March 20, 2024 which were attended by 10 participants and 6 Trisakti School of Management’s lecturers as facilitator. The 10 young mothers as prospective novice investors were introduced about the various financial investment instruments in Indonesia. The training’s benefit for participants were expected not only be wise and knowledgeable in managing their household living expenses but also smart in allocating the financial funds for education savings, stocks and mutual funds in the future. The participants were expected not only become a smart in handling the investment instruments and financial’s decision making but also being able to meet their daily household needs, creating the welfare family and reaching the better life.
PENGARUH NON-DEBT TAX SHIELD, FINANCIAL DISTRESS, DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA HELISSE ARTEJA; AAN MARLINAH; DICKY SUPRIATNA
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 4 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i4.3322

Abstract

Financial statements are used to demonstrate the effectiveness of achieving company goals and serve as a basis for decision-making by shareholders. Profit information, as a key performance indicator, is often manipulated through earnings management practices to influence shareholder perceptions. This study empirically examines the impact of non-debt tax shields, financial distress, profitability, operating cash flow, firm size, firm growth, managerial ownership, and board size on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The sample was selected using purposive sampling, consisting of 52 companies and 156 observations, analyzed using multiple linear regression. The results show that financial performance, namely profitability and firm growth have a positive effect on earnings management, while operating cash flow has a negative effect. Other variables do not have an impact on earnings management.
Co-Authors Cleophila M.G.T.S. DEASY ARIYANTI RAHAYUNINGSIH Dicky Supriatna Emir Kharismar Erika Jimena Arylin HARYO SUPARMUN HELISSE ARTEJA Hery Gunawan Novia Wijaya