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All Journal International Journal of Application on Economics and Business Jurnal Serina Abdimas
Flolinda, Karin
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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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CORPORATE SIZE IN MODERATE THE INFLUENCE OF CURRENT RATIO AND DEBT TO EQUITY RATIO ON INCOME SMOOTHING Nariman, Augustpaosa; Hastuti, Rini Tri; Flolinda, Karin; Sefika, Salva
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1379-1389

Abstract

Net profit information is very important for the sustainability of the corporate's operational activities and investor confidence in investing their funds, so that corporate management practices income smoothing or income smoothing by manipulating the corporate's financial statements. Several previous studies, there are gaps in experiment outcomes from one experimenter to another, so this study tries to re-examine the gaps or gaps found in several studies. This study is a replication study to re-examine several factors that influence income smoothing by using Corporate size as a moderating instrument variable. The addition of this moderation instrument variable aims to increase the depth of analysis and provide a more nuanced understanding of the relationship between the dependent instrument variable and the independent instrument variable. Moderating instrument variables can strengthen the relationship between the two instrument variables. The purpose of this study is to determine the effect of the current ratio and debt to equity ratio on income smoothing with corporate size as a moderating instrument variable in manufacturing corporates listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses a purpose sampling technique with data for three years obtained from the website www.idx.co.id. Data processing in this study used SPSS version 27 and Microsoft Excel 2016 applications. The analysis in this study used logistic regression analysis for the current ratio and debt to equity ratio hypotheses and absolute difference analysis for the current ratio and debt to equity ratio on income smoothing with corporate size as a moderating instrument variable. The outcomes of this study indicate that the current ratio and debt to equity ratio do not affect income smoothing. Corporate size as a moderating instrument variable cannot moderate the current ratio and debt to equity ratio instrument variables on income smoothing.
CORPORATE SIZE IN MODERATE THE INFLUENCE OF CURRENT PERCENTAGE AND DER PERCENTAGE ON INCOME SMOOTHING Nariman, Augustpaosa; Hastuti, Rini Tri; Flolinda, Karin; Sefika, Salva
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1390-1400

Abstract

Net profit information is very important for the sustainability of the corporate's opepercentagenal activities and investor confidence in investing their funds, so that corporate management practices income smoothing or income smoothing by manipulating the corporate's financial statements. Several previous studies, there are gaps in experiment outcomes from one experimenter to another, so this study tries to re-examine the gaps or gaps found in several studies. This study is a replication study to re-examine several factors that influence income smoothing by using Corporate size as a moderating instrument variable. The addition of this modepercentagen instrument variable aims to increase the depth of analysis and provide a more nuanced understanding of the relationship between the dependent instrument variable and the independent instrument variable. Moderating instrument variables can strengthen the relationship between the two instrument variables. The purpose of this study is to determine the effect of the current percentage and DER percentage on income smoothing with corporate size as a moderating instrument variable in industry corporates listed on the Indonesia Stock Exchange for the period 2020-2022. This study uses a purpose sampling technique with data for three years obtained from the website www.idx.co.id. Data processing in this study used SPSS version 27 and Microsoft Excel 2016 applications. The analysis in this study used logistic regression analysis for the current percentage and DER percentage hypotheses and absolute difference analysis for the current percentage and DER percentage on income smoothing with corporate size as a moderating instrument variable. The outcomes of this study indicate that the current percentage and DERpercentage do not affect income smoothing. Corporate size as a moderating instrument variable cannot moderate the current percentage and DER percentage instrument variables on income smoothing.
PEMBEKALAN MATERI NERACA LAJUR PERUSAHAAN DAGANG KEPADA SISWI SMA SANTA URSULA JAKARTA DALAM KEGIATAN MBKM Flolinda, Karin; Susanti, Merry
Jurnal Serina Abdimas Vol 2 No 4 (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.v2i4.33336

Abstract

The MBKM teaching assistance program offers students practical experience outside of lectures. The author chose SMA Santa Ursula Jakarta as a partner because of its good reputation. SMA Santa Ursula Jakarta has a problem with limited learning time because there are many activities outside of routine learning hours. Therefore, the author decided to provide material supplies on trading company’s worksheet. This program is expected to improve the accounting skills of SMA Santa Ursula students and help students develop soft skills and hard skills needed in the workplace. The implementation of the MBKM Teaching Assistance activity at SMA Santa Ursula Jakarta began with coordination between the author, the principal, and the economics teacher. In this activity, the author acts as an assistant economics teacher, assisting accounting learning in class XII SOS I. The author started the MBKM activity on August 12 to November 2024. However, this journal only covers activities until September 18, 2024 due to the journal submission deadline. Since the activities described in this journal are only until September 18, 2024, the results that can be described are exercise question on preparing a trading company's worksheet made by the author. The author suggests that Santa Ursula High School inform the class schedule earlier if it is accelerated and inform earlier if there is a change in the teaching class location. The author also suggests that the Tarumanagara University Accounting Study Program provide an MBKM assistance guidebook and a list of partner schools for MBKM activities. ABSTRAKProgram MBKM asistensi mengajar bertujuan memberikan pengalaman praktis bagi mahasiswa melalui aktivitas di luar perkuliahan. Penulis memilih SMA Santa Ursula Jakarta sebagai mitra karena reputasi mitra yang bagus. SMA Santa Ursula Jakarta memiliki masalah keterbatasan waktu pembelajaran karena banyak kegiatan di luar jam pembelajaran rutin. Oleh karena itu, penulis memutuskan untuk memberikan pembekalan materi tentang neraca lajur perusahaan dagang. Program ini diharapkan dapat meningkatkan ketrampilan akuntansi siswi SMA Santa Ursula dan membantu mahasiswa/i mengembangkan soft skills serta hard skills yang dibutuhkan di dunia kerja. Pelaksanaan kegiatan MBKM Asistensi Mengajar di SMA Santa Ursula Jakarta dimulai dengan koordinasi antara penulis, kepala sekolah, dan guru ekonomi. Dalam kegiatan ini, Penulis berperan sebagai asisten guru ekonomi, mendampingi pembelajaran akuntansi di kelas XII SOS I. Penulis memulai kegiatan asistensi mengajar pada tanggal 12 Agustus sampai dengan bulan November 2024. Namun, jurnal ini hanya mencakup kegiatan hingga 18 September 2024 karena batas pengumpulan jurnal. Dikarenakan kegiatan yang dijabarkan dalam jurnal ini hanya sampai tanggal 18 September 2024, maka hasil yang dapat dijabarkan adalah soal latihan penyusunan neraca lajur perusahan dagang yang dibuat oleh penulis. Penulis menyarankan SMA Santa Ursula untuk menginformasikan jadwal jam pelajaran lebih awal jika dipercepat dan menginformasikan lebih awal apabila ada perubahan tempat kelas mengajar. Penulis juga menyarankan Program Studi Akuntansi Universitas Tarumanagara untuk memberikan buku panduan MBKM asistensi serta daftar sekolah mitra untuk kegiatan MBKM.
Co-Authors Augustpaosa Nariman Augustpaosa Nariman Merry Susanti Rini Tri Hastuti Sefika, Salva