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PELATIHAN PENCATATAN KAS KECIL PERUSAHAAN PADA SISWA-SISWI SMAN 20 KABUPATEN TANGERANG Kurniawati, Herni; Elvira, Shannen; Gunawan, Rendy Gunawan
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.v1i1.23833

Abstract

The purpose of PKM is to help SMAN 20 Tangerang Regency students gain a deeper understanding of accounting information related to petty cash through two methods: cashing and variables. In fact, the company's cash is divided into two parts: large cash and petty cash. Petty cash, also called petty cash, is cash that can be added/used to pay for relatively small expenses. Petty cash plays an important role in running your business, so you need to hire competent staff to manage it properly to keep your business running smoothly. As long as the PKM is in operation, data collected directly from partners (primary data) will come in the form of interviews with principals and teachers and data proving financial transactions over a period of time. Regarding the secondary data from books, magazines, and the Internet that support this PKM result report, the result of the PKM is that the PKM will operate smoothly from WIB on Wednesday, October 26, 2022 at 10:00 am until completion. PKM is conducted offline by visiting schools with students as part of a PKM team. PKM produced outputs in the form of national seminars such as speakers and articles, which were uploaded to his PINTAR as additional outputs. Tujuan PKM adalah untuk membantu siswa SMAN 20 Kabupaten Tangerang untuk mendapatkan pemahaman yang mendalam tentang informasi akuntansi yang berkaitan dengan materi kas kecil melalui dua metode yaitu uang muka dan variabel. Secara realitanya perusahaan memiliki kas yang dibagi menjadi dua bagian, kas besar dan kas kecil. Petty cash, juga disebut kas kecil, adalah kas yang dapat diisi ulang/ yang digunakan untuk membayar pengeluaran dalam denominasi yang relatif kecil. Kas kecil memegang peranan penting dalam operasional perusahaan, sehingga perusahaan harus mengelola kas kecil dengan baik dengan mempekerjakan karyawan yang berkompeten sehingga tidak menghambat operasional perusahaan. Selama PKM berjalan menggunakan data diambil langsung ke Mitra (data primer) berupa hasil wawancara dengan kepala sekolah dan guru, serta data pembuktian transaksi moneter selama satu periode. Mengenai data sekunder yang dikumpulkan dari buku, jurnal dan internet yang mendukung laporan hasil PKM ini. Hasil dari PKM tersebut adalah lancarnya operasional PKM pada hari Rabu tanggal 26 Oktober 2022 pukul 10.00 WIB hingga selesai. Pelaksanaan PKM dilakukan secara luring dengan mengunjungi sekolah bersama siswa sebagai bagian dari tim PKM. PKM yang dilaksanakan menghasilkan hasil berupa acara seminar nasional seperti pembicara dan artikel yang diunggah ke PINTAR sebagai hasil tambahan.
PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR ASET, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Elvira, Shannen; Rasyid, Rosmita
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34920

Abstract

This research was conducted to find out how profitability, liquidity, asset structure, and company size affect companyvalue in companies in the consumer non cyclicals sector and the healthcare sector that are listed on the Indonesia Stock Exchange during 2019–2021. The samples selected by the purposive sampling method and valid data were 39 companies, consisting of 31 companies in the consumer non cyclicals sector and 8 companies in the healthcare sector. Techniques for data processing involving multiple regression analysis and the use of tools, specifically the Eviews program version 12.0 and Microsoft Excel 2010. The results of this study indicate that profitability and asset structure have a positive effect on firm value. Liquidity and firm size have no effect on firm value.