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FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE PADA CONSUMER NON-CYCLICALS DAN CYCLICALS Cudivia, Vania Griselda; Salim, Susanto; Daryatno, Andreas Bambang
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34318

Abstract

This research aims to examine the factors that influence capital structure in consumer non- cyclicals and consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Factors that determine the capital structure include profitability, liquidity, tangibility and firm size. Sample was selected using purposive sampling method and the valid data was 17 companies. Data processing techniques using descriptive multiple correlation coefficient analysis, determination coefficient analysis, multiple linear regression test, F-test and t-test that helped by IBM SPSS statistics 27. Based on the results of simultaneous research tests, it shows that the variables profitability, liquidity, tangibility and firm size together have a significant influence on capital structure. Based on the results of the partial test research, it shows that the profitability and liquidity variables individually have a significant negative effect on capital structure, while tangibility and firm size individually have an insignificant negative effect on capital structure.
PENGENALAN DASAR – DASAR KEWIRAUSAHAAN UNTUK PESERTA DIDIK DI SD KRISTOFORUS 2 JAKARTA Andrew, Richard; Cudivia, Vania Griselda
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.v1i1.23847

Abstract

Lockdown regulations all over the world generally and in this country specifically made plenty of education sectors in each of its formal stages had difficulties to effectively run the learning process. These worsened by the social anxiety and excessive fear to interact directly person to person and run back the business as usual just like before the pandemic. After the social, cultural, quality and community aspects checked comprehensively, the institutional social responsibilities team found out that the educational gap widened especially in business practice and economic policy education system. In the longer term, this hardly solved the nation's problems to increase the number of active and successful entrepreneurs in plenty of potential fields nationwide. To solve all those problems above, the team that consists of academics and students from the Faculty of Economics, Universitas Tarumanagara introduce the basics of the entrepreneurial field to Kristoforus 2 Jakarta primary school students. From this approved program directly by the head of the school, the team hopes that most of the students benefit and are motivated to become the next future entrepreneurs. The program runs in offline class sessions with standardized health protocols. As a conclusion, this program brings students to grow their dreams as successful entrepreneurs in their targeted future. PSBB membuat banyak sektor pendidikan kesulitan mentransfer ilmu secara efektif dan ini diperparah dengan kondisi masyarakat yang ketakutan untuk keluar melihat lingkungan bisnis dan dagang secara luring. Jika ditilik dari masalah pendidikan secara umum yang mencakup aspek sosial, budaya, kualitas jasa dan kehidupan bermasyarakat, maka kondisi PSBB membuat jarak antara realitas dan ekspektasi pendidikan semakin jauh dari standar pendidikan global terutama di bidang bisnis. Ini yang menyebabkan pembelajaran dini terhadap kewirausahaan menjadi minim padahal sebuah negara untuk mampu menjadi negara maju harus mampu menciptakan banyak pengusaha di berbagai bidang. Untuk mengatasi permasalahan ini tim yang terdiri dari dosen dan mahasiswa FE UNTAR Jakarta ingin menghadirkan solusi dengan memperkenalkan dasar – dasar kewirausahaan pada peserta didik SD Kristoforus II Jakarta. Dari pengenalan tersebut diharapkan peserta didik yang berpartisipasi dalam kegiatan PKM ini mampu untuk mendapatkan manfaat dan termotivasi untuk berwirausaha setelah menambah wawasan tentang kewirausahaan ini. Untuk pelaksanaan dari kegiatan ini dilakukan secara luring kepada siswa SD Kristoforus II kelas VI dengan tetap menerapkan protokol kesehatan dan diharapkan dengan kegiatan ini peserta didik di bangku sekolah dasar mampu untuk bercita – cita sebagai pebisnis di masa depan. Sebagai kesimpulan, kegiatan PKM ini berguna untuk para peserta didik dan diharapkan dengan kepuasan para peserta didik tersebut program sejenis dapat dilakukan kembali di masa mendatang.