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THE RELATIONSHIP OF ENTREPRENEURIAL SOUL AND INTRODUCTION OF INFORMATION TECHNOLOGY TO UNDERSTANDING OF ACCOUNTING INFORMATION QUALITY MF DJENI INDRAJATI WIDJAJA; ELIZABETH SUGIARTO DERMAWAN
Jurnal Bisnis dan Akuntansi Vol 22 No 1 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research was conducted to illustrate the readiness of S1 Accounting students in entrepreneurship and their readiness to compete through familiar information technology that can relate to their understanding of the quality of accounting information that is ultimately needed for decision making and accountability. The results of this study indicate the link between the Entrepreneurial Soul and the introduction of positive and significant information technology to the quality of accounting information. By looking at the correlation coefficient, Entrepreneurial Soul has a higher correlation coefficient on understanding Accounting Information Quality than Introduction to Information Technology on understanding Accounting Information Quality. Therefore, in order to increase understanding of the Quality of Accounting Information, it is necessary to improve the Entrepreneurial Soul and Introduction of Information Technology.

Dampak Akuntansi Nilai Wajar Terhadap Perekonomian Bangsa Elizabeth Sugiarto Dermawan
Jurnal Ekonomi Vol. 17 No. 3 (2012): November 2012
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v17i3.655

The fair value is expected to provide more relevant information to users. On the other hand, there are many controversial issues related to the application of fair value that had been blamed for the global financial crisis. It is a trigger regulatory bodies to continue to monitor and evaluate the benefits of fair value in order not to create a conflict of interest between users of financial statements, which in turn could hurt the nation's economy.

Dampak Krisi Ekonomi Dunia Terhadap Kepercayaan Publik Elizabeth Sugiarto Dermawan
Jurnal Ekonomi Vol. 17 No. 2 (2012): July 2012
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v17i2.656

An ongoing global economic crisis could impact the public trust in the government's ability to create a stable economy. Human greed impacts the environment and leads to the ongoing economic crisis. Hyper-competition among exporting countries to find new markets has been recognized as an attempt to resolve this crisis, but the country that can not compete in the search for new markets will choose to import goods than make it by themselves, because it is considered more efficient. It is a fatal impact on the rising unemployment rate, causing a wider crisis. Until now two schools of the world economy, Keynesian and Hayekian have not overcome the crisis in Europe. The final impact to be aware of is the emergence of the war.

Renovasi Pola Pikir Implimentasi CSR Menuju Metamorfosis Perekonomian Indonesia Elizabeth Sugiarto Dermawan
Jurnal Ekonomi Vol. 15 No. 2 (2010): July 2010
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v15i2.657

The way of thinking Corporate Social Responsibility (CSR) implementation in Indonesia should be renovated to make a better change for the economic growth. Most CSR activities is just a charity and are often seen as a burden that impedes the company growth, and may impact the growth of the Indonesian economy. As reported in CSR Indonesia Newsletter vol.3 (2009) under Indonesian law, private companies are obliged to carry out CSR programs and State-owned companies are also bound by law to carry out CSR programs known as Partnership Program and Community Development (PKLB) although that is a good policy most companies currently view CSR as an obligation rather than a responsibility. Based on that reality, this article tries to re-motivated especially the reader and in general people in this country who become stakeholders of a company have to be realized that this is the time to change the bad image of CSR. Stakeholders' perception in the area of positioning the company image is an important part of business sustainability.

KAITAN INTELLECTUAL CAPITAL TERHADAP RASIO PROFITABILITAS PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA PERIODE 2014-2015 Elizabeth Sugiarto Dermawan
Jurnal Akuntansi VOL. 17 NO. 1 JANUARI - JUNI 2017
Publisher : Jurnal Akuntansi

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ABSTRACT This study aimed to investigate the association Intellectual Capital and profitability ratios consumer goods industries listed in the Indonesia Stock Exchange (BEI) in the period 2014-2015. Intellectual Capital is measured by the Value Added Intellectual Coefficient (VAIC) and the company’s financial performance is measured by Return on Assets (ROA). Hypothesis testing cross section data in this study using multiple linear regression model with a significance level of 5%. F test results showed that the VACA, VAHU, and STVA have significant influence jointly on profitability ratios. The results of this study also concluded that the cross section partially only VAHU consistent positive significantly effect on the profitability ratio (ROA), while VACA and STVA consistent no significantly effect on the profitability ratio (ROA). In time series data is not normal so that the study was tested with non-parametric test. Data hypothesis testing time series with Spearman’s Rho show a correlation between VACA, VAHU, and STVA entirely significant positive to ROA. Keywords: intellectual capital, profitability ratio, consumer goods industry. ABSTRAK Penelitian ini bertujuan untuk menginvestigasi kaitan Intellectual Capital terhadap rasio profitabilitas perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2014-2015. Intelectual Capital diukur dengan Value Added Intellectual Coefficient (VAIC) dan kinerja keuangan perusahaan diukur dengan Return on Asset (ROA). Uji hipotesis data cross section dalam penelitian ini menggunakan model regresi linear berganda dengan tingkat signifikansi sebesar 5%. Hasil uji F menunjukkan bahwa VACA, VAHU, dan STVA mempunyai pengaruh yang signifikan secara bersama-sama terhadap rasio profitabilitas perusahaan. Hasil penelitian ini secara cross section juga menyimpulkan bahwa secara parsial hanya VAHU konsisten berpengaruh signifikan terhadap rasio profitabilitas (ROA), sedangkan VACA dan STVA konsisten tidak berpengaruh signifikan terhadap rasio profitabilitas (ROA). Secara timeseries data penelitian ini tidak normal sehingga diuji dengan uji non parametrik. Uji hipotesis data timeseries dengan Spearman’s Rho menunjukkan kaitan VACA, VAHU, dan STVA yang seluruhnya signifikan positif terhadap ROA. Kata Kunci: modal intelektual, rasio profitabilitas, sektor industri barang konsumsi.

PERSEPSI MAHASISWA S1 AKUNTANSI TERHADAP PERUBAHAN STANDAR AKUNTANSI KEUANGAN Djeni Indrajati Widjaja; Elizabeth Sugiarto Dermawan
Jurnal Akuntansi VOL. 18 NO. 2 JULI-DESEMBER 2018
Publisher : Jurnal Akuntansi

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This study uses primary data with respondents who represent undergraduate accounting students. The distribution of questionnaires was done either manually or through google form at Tarumanagara University, Universitas Pelita Harapan, Universitas Krida Wacana, and STIE Trisakti. The specific target of this study is to evaluate the academic perspective (undergraduate accounting student) on the change of SAK and the readiness of academics (undergraduate accounting students) to understand the new paradigm contained in SAK. This study also examines the correlation between undergraduate accounting students’ perception on Change of SAK, Expectation of Cost of Benefit, General Interpretation, and Accountability of Accountant’s Responsibility to Perception of Undergraduate Accounting Students on the Benefit of SAK Change. The results of this study indicate that there is a positive and significant influence between the perceptions of undergraduate students of accounting for changes in SAK, on the expectations of cost benefits, and on accountability education responsibilities to the benefits of changes in SAK. On the other hand there is also a positive but insignificant influence from the perception of undergraduate accounting students on the general interpretation of SAK against the benefits of SAK change.Keywords: persepsi, perubahan SAK, harapan biaya manfaat, interpretasi umum, tanggungjawab pendidikan akuntansi, dan keuntungan.

FAKTOR-FAKTOR YANG BERKAITAN DENGAN PROFITABILTAS PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA Elizabeth Sugiarto Dermawan
Jurnal Akuntansi VOL. 19 NO. 1 JANUARI-JUNI 2019
Publisher : Jurnal Akuntansi

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Tujuan dari penelitian ini adalah untuk menyelidiki variabel yang mempengaruhi profitabilitas pada perusahaan publik LQ45. Variabel-variabel ini adalah Rasio Utang, Rasio Likuiditas, Pertumbuhan Penjualan, Perputaran Piutang Usaha, Siklus Konversi Kas, dan Ukuran Perusahaan. Penelitian ini juga untuk meningkatkan konsistensi hasil dari penelitian sebelumnya. Sampel penelitian ini terdiri dari 62 data dari 90 perusahaan LQ 45 yang telah terdaftar di Bursa Efek Indonesia dari 2016 hingga 2017 dan dipilih dengan metode purposive sampling. Data-data tersebut dianalisis menggunakan non parametrik Korelasi Spearman Rho. Hasil dari penelitian ini menunjukkan bahwa Rasio Utang, Rasio Likuiditas, Perputaran Piutang, dan Siklus Konversi Kas memiliki pengaruh signifikan terhadap Profitabilitas, tetapi Pertumbuhan Penjualan dan Ukuran Perusahaan tidak memiliki pengaruh yang signifikan terhadap Profitabilitas. Rasio Utang, Rasio Likuiditas, Pertumbuhan Penjualan, dan Siklus Konversi Kas memiliki korelasi negatif dengan Profitabilitas, tetapi Perputaran Piutang dan Ukuran Perusahaan memiliki korelasi positif dengan Profitabilitas. Kata Kunci: Profitabilitas, Rasio Utang, Rasio Likuiditas, Pertumbuhan Penjualan, Perputaran Piutang, Siklus Konversi Kas, dan Ukuran Perusahaan.

PELATIHAN AKUNTANSI DAN MATEMATIKA EKONOMI BAGI SISWA SISWI PANTI ASUHAN ASIH LESTARI Yuniarwati Yuniarwati; Elizabeth Sugiarto D; Yenny Lego
Jurnal Bakti Masyarakat Indonesia Vol 3, No 1 (2020): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Based on an invitation from the manager of the Asih Lestari Orphanage to provide accounting and economic mathematics training in order to fulfill the Tridharma of Higher Education activities through Community Engagement (PKM), this accounting training activity was held. This PKM activity was carried out in the Asih Lestari Orphanage area Jl. Gardu No.1, Salembaran Jati, Kosambi Barat - Dadap, Tangerang, Banten 15213, West Java in February 2019. In this training the Accounting Training and Economic Mathematics Training Module was distributed along with the answer questions. The topics discussed in this PKM related to accounting training are service companies and trading companies, while those related to economic mathematics training are linear functions and quadratic functions, application functions in economics, logarithmic functions, simple function differentials, and matrices. During the training there were questions and answers and discussions. The specific target of PKM is to prepare students for the Asih Lestari Orphanage in the face of the State Economics and Mathematics Examination. This PKM has been going well, as evidenced by the graduation of the orphanage students, and even one orphanage child received a scholarship at Udayana (Bali). PKM activities in the future are expected to continue to be carried out on an ongoing basis by providing the necessary topics as stated by students in the previous PKM questionnaire. Other topics such as entrepreneurship, e-commerce, tax introduction, and the introduction of financial mapping can also be carried out to equip independent students of the Asih Lestari Orphanage in the futureABSTRAK:Berdasarkan undangan dari pengelola Panti Asuhan Asih Lestari untuk memberikan pelatihan akuntansi dan matematika ekonomi dalam rangka memenuhi kegiatan Tridharma Perguruan Tinggi melalui Pengabdian Kepada Masyarakat (PKM) maka kegiatan pelatihan akuntansi ini diselenggarakan. Kegiatan PKM ini dilaksanakan di area Panti Asuhan Asih Lestari Jl. Gardu No.1, Salembaran Jati, Kosambi Barat – Dadap, Tangerang, Banten 15213, Jawa Barat pada bulan Febuari 2019. Dalam pelatihan ini dibagikan Modul Pelatihan Akuntansi dan Pelatihan Matematika Ekonomi beserta soal jawabnya. Topik yang dibahas dalam PKM ini yang terkait dengan pelatihan akuntansi adalah perusahaan jasa dan perusahaan dagang, sementara yang terkait dengan pelatihan matematika ekonomi adalah fungsi linear dan fungsi kuadrat, aplikasi fungsi dalam ekonomi, fungsi logaritma, differensial fungsi sederhana, dan matriks. Saat pelatihan disertai sessi tanya jawab dan diskusi. Target khusus PKM ini adalah mempersiapkan siswa/siswi Panti Asuhan Asih Lestari dalam menghadapi Ujian Negara Ekonomi dan Matematika. PKM ini telah berlangsung dengan baik terbukti dengan lulusnya siswa-siswi panti bahkan ada satu anak panti asuhan yang diterima beasiswa di Udayana (Bali). Kegiatan PKM di masa depan diharapkan untuk terus dapat dilakukan secara berkesinambungan dengan pembekalan topik yang dibutuhkan seperti yang telah dikemukakan siswa dalam angket PKM sebelumnya. Topik lain seperti kewirausahaan, e-commerce, pengenalan pajak, dan pengenalan pemetaan keuangan juga dapat dilakukan untuk pembekalan kemandirian siswa-siswi Panti Asuhan Asih Lestari di masa depan.

Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Property Dan Real Estate Alvin Valerie, Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this research is to obtain empirical evidence about the determinants of firm value in property and real estate companies listed on Indonesia Stock Exchange 2015-2017. The determinants of this research are financial leverage, firm size, profitability and liquidity. The research method used was purposive sampling with a total sample of 46 companies listed on the Indonesia Stock Exchange (IDX). Data is obtained from financial statements taken from www.idx.co.id. Hypotheses were tested using multiple linear regression because there are 4 independent variables tested in this research. The result of this research showed that financial leverage and profitability has positive effect on firm value, while firm size and liquidity have no significant effect on firm value

Pengaruh Solvabilitas, Ukuran Perusahaan, Dan Tingkat Suku Bunga Terhadap Return Saham Andre, Elizabeth Sugiarto Dermawan
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

The purpose of this study is to analyze the effect of solvability, firm size, and interest rate on stock return of manufacture companies listed on Indonesia stock exchange for the period 2015-2017. Sampling method that is used in this research is purposive sampling method and 110 companies are selected as sample. Data processing techniques using multiple regression analysis helped by IBM SPSS Statistics 25 program and Microsoft Excel 2013. The result of this study shows that solvability, firm size, and interest rate are simultaneously have a significant effect on stock return. However, this study shows that partially solvability and firm size don’t have significant effect on stock return but, interest rate has significant effect on stock return

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