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All Journal International Journal of Application on Economics and Business Jurnal Serina Abdimas
Fernanda, Vira
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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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CAPITAL STRUCTURE AND PROFITABILITY INFLUENCING FIRM VALUE MODERATED BY FIRM SIZE Fernanda, Vira; Yanti, Yanti; Sastrsasmita, Emillia
International Journal of Application on Economics and Business Vol. 3 No. 1 (2025): February 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i1.236-247

Abstract

This study aims to analyze the influence of capital structure and profitability on firm value moderated by firm size. The sample was selected using purposive sampling resulting in 38 companies out of 58 listed on the Indonesia Stock Exchange (IDX) with three years of observation (2020-2022) as the objects of this research. Moreover, the hypothesis testing method in this study uses a panel data regression model using Eviews program version 12 to analyze the model. The results of this research show that capital structure influences firm value positively. However, profitability does not affect the firm value. Meanwhile, the moderated research shows that firm size is unable to moderate both the influence of capital structure and profitability on firm value.
PELATIHAN SOFTWARE AKUNTANSI ACCURATE DI SMU TARSISIUS I Chelsya; Fernanda, Vira
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.v1i2.26074

Abstract

ABSTRACT Technological developments demand that all systems must be computerized including accounting. The existence of Accurate Accounting Software facilitates the process of recording transactions and the process of financial reporting. However, until before the training was held, Tarsisius I High School students had never received knowledge about Accurate Accounting Software so that it became a problem that had to be resolved. The solution to the problems is to hold Accurate Accounting Software training for Tarsisius I High School students via Zoom Meeting. The method used in the implementation of PKM is a training method accompanied by pre-test and post-test in the form of quizzes. The implementation of the Accurate Software training at Tarsisius I High School has achieved satisfactory results when seen from the comparison of the quiz scores before and after the training. The author's expectation is that Tarsisius High School students are interested in continuing to study Accounting and accounting software. ABSTRAK Perkembangan teknologi menuntut semua sistem harus terkomputerisasi termasuk Akuntansi. Adanya Software Akuntansi Accurate mempermudah proses pencatatan transaksi dan proses pelaporan keuangan. Namun sampai sebelum pelatihan diadakan, siswa SMU Tarsisius I belum pernah mendapat pengetahuan mengenai Software Akuntansi Accurate sehingga menjadi permasalahan yang harus diselesaikan. Solusi atas permasalahan mitra adalah dengan mengadakan pelatihan Software Akuntansi Accurate kepada siswa SMU Tarsisius I melalui Zoom Meeting. Metode yang digunakan dalam pelaksanaan PKM adalah metode pelatihan disertai pre test dan post test berupa kuis. Pelaksanaan pelatihan Software Accurate di SMU Tarsisius I telah mencapai hasil yang memuaskan apabila dilihat dari perbandingan nilai kuis sebelum dengan setelah pelatihan. Ekspektasi penulis adalah siswa SMU Tarsisius berminat untuk terus mempelajari ilmu Akuntansi beserta software Akuntansi.
PELATIHAN SIKLUS AKUNTANSI DI SMU RICCI I JAKARTA BARAT Chelsya; Patricia, Virginia; Fernanda, Vira
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.v1i2.26076

Abstract

ABSTRACT Education for high school students at Ricci I is part of community service held by lecturers and students at Tarumanagara University with the aim of providing and establishing accounting knowledge for students in order to continue their education. This program contributes to providing accounting knowledge regarding the accounting cycle. The problem that school faces was there is no Accounting Subject in school curriculum, that cause the Accounting knowledge of the students are very low. The presentation of material accounting cycle was online using Zoom Meeting. The result of this presentation for high school students was to gain basic knowledge about how to implement accounting from transaction into financial statement based on the knowledge about accounting cycle.The result was shown in the pre test quiz and post test quiz for the students regarding Accounting knowledge. The material discussed includes various theories regarding accounting cycle as well as practice questions to make students easily understand the material. After this training, writers expect the student of Ricci I will have better provision in facing further education in higher level education. ABSTRAK Pelatihan edukasi kepada siswa/i di SMU Ricci I merupakan bagian dari Pengabdian Kepada Masyarakat (PKM) yang diadakan oleh dosen dan mahasiswa Universitas Tarumanagara dengan tujuan memberikan dan meningkatkan pengetahuan bagi siswa/i untuk melanjutkan pendidikan. Program pelatihan ini berkontribusi untuk memberikan pengetahuan mengenai siklus akuntansi. Permasalahan yang dihadapi mitra adalah tidak adanya mata pelajaran Akuntansi di kurikulum sekolah SMU Ricci I sehingga menyebabkan rendahnya tingkat pengetahuan terkait Akuntansi. Penyampaian materi mengenai siklus akuntansi dilakukan secara daring melalui Zoom Meeting. Hasil dari pelatihan ini bagi siswa/i adalah siswa/i memperoleh pengetahuan mengenai bagaimana proses akuntansi mulai dari transaksi sampai dengan laporan keuangan melalui pelatihan siklus akuntansi. Hasil tersebut terlihat dari hasil pre test dan post test terkait siklus akuntansi berupa quiz sebelum dan sesudah pelatihan siklus akuntansi. Materi yang dibahas juga mencakup berbagai teori mengenai siklus akuntansi disertai dengan soal latihan yang diharapkan memudahkan siswa/i untuk memahami materi yang diberikan. Setelah pelatihan ini diharapkan siswa/i SMU Ricci I memiliki bekal pengetahuan untuk menghadapi jenjang pendidikan lanjut di perguruan tinggi.
Co-Authors Chelsya Patricia, Virginia Sastrsasmita, Emillia Yanti Yanti