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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi JURNAL MANAJEMEN BISNIS Journal of Enterprise and Development (JED) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Abdimas Galuh : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Syariah Pelita Bangsa Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Abdimas Musi Charitas Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Gici Jurnal Keuangan dan Bisnis Jurnal Lentera Pengabdian Journal of Business Management and Economic Development Jurnal Pelita Pengabdian
Nurjanah, Rina
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PENDAMPINGAN KLASIFIKASI DAN PENYIAPAN BIAYA PRODUKSI SEBAGAI STRATEGI PENINGKATAN EFISIENSI OPERASIONAL USAHA Nurjanah, Rina; Tikaromah, Oom; Yuliani, Reva; Purnama, Mega Lenita; Amalia, Fitria
Jurnal Abdimas Musi Charitas Vol. 9 No. 1 (2025): Jurnal Abdimas Musi Charitas Volume 9, Nomor 1, Juni 2025
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v9i1.1423

Abstract

Purpose: This community engagement program aimed to enhance the capacity of micro, small, and medium enterprises (MSMEs), particularly in the food sector, in understanding cost classification and systematically preparing production cost estimates. The intervention was intended to address efficiency-related challenges in production management, which are commonly faced by small-scale businesses. Design/Methodology/Approach: The program was implemented through several phases, including initial socialization, technical training, the application of simple technologies, intensive mentoring, and final evaluation. Each phase was designed to provide business partners with both conceptual understanding and practical skills in applying cost classification and production management principles. Findings: The results revealed a significant improvement in participants’ comprehension of cost structures and production management. MSME actors demonstrated greater accuracy and structure in classifying cost components, which directly contributed to enhanced operational efficiency and more informed business decision-making. Practical Implications: The program produced tangible outcomes by equipping participants with the ability to independently prepare production cost reports and income statements. The training and mentoring strengthened their financial management readiness in a more professional and sustainable manner. Originality/Value: This initiative offers an applicable and replicable approach to empowering MSMEs through strengthened financial and managerial literacy. The knowledge gained is expected to serve as a strategic asset in improving operational efficiency and competitiveness amid an increasingly dynamic market environment.
The Moderating Role of Tax Planning in the Relationship Between Current Tax Expenses, Deferred Tax Assets, and Earnings Management Yahya, Adibah; Faleri, Nabila Stefany; Nurjanah, Rina; Firasati, Aoliyah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2709

Abstract

The objective of this study is to examine the relationship between current tax expense, deferred tax assets, tax planning, and earnings management practices in firms. To this end, financial data from industry sectors of food and beverages is employed in panel regression analysis to determine whether current tax expense and deferred tax assets exert a significant influence on earnings management and whether tax planning acts as a moderator in the relationship. The research method uses quantitative descriptive analysis, with sample selection using purposive sampling. The data in this study were from 20 companies in 4 years. The results showed that current tax expense has a negative effect on earnings management, while deferred tax assets have a positive effect on earnings management. Tax planning does not affect earnings management, and cannot be a moderating variable for the effect of current tax expense and deferred tax assets on earnings management. The theoretical and practical implications of the findings of this study are expected to make a significant contribution to the accounting and financial management literature
Pelatihan dalam pengembangan Model Bisnis dan Peningkatan Literasi Keuangan Bagi UMKM di Desa Jatibaru Cikarang Wulandari, Siska; Dasman, Sunita; Nurjanah, Rina; DS, Yunita Ramadhani Ratnaningsih
Lentera Pengabdian Vol. 1 No. 02 (2023): April 2023
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v1i02.67

Abstract

Ide ide bisnis baru sudah menjadi elemen penting bagi para pengusaha Kecil Menengah di Indonesia. Dengan kemampuan mengidentifikasi peluang bisnis, diharapkan dapat mendorong mereka mencari ide terbaik sesuai dengan kemampuan dan pengetahuan para UMKM, Tujuan dari penelitian ini adalah menguji kemampuan para UMKM dalam menemukan dan mengidentifikasikan ide baru dalam bisnisnya, dan dengan mengidentifikasi model bisnis baru dengan cara membuat pelatihan bagi para UMKM di Desa Jatibaru Cikarang Timur, akan mendapatkan hasil yang sangat berguna bagi para UMKM, selain mengembangakan model bisnis baru juga perlu meningkatan literasi keuangan agar model bisnis yang sedang dijalankan sudah sesuai dengan pengelolaan keuangan yang baik, sehingga dapat menghasilkan laporan keuangan dengan pembukuan sederhana sebagai dasar pengambilan keputusan dan penyusunan strategi bisnis untuk usaha yang berkelanjutan.
Pengaruh Kualitas Produk, Kualitas Pelayanan, dan Harga Terhadap Keputusan Pembelian Produk Herbalife Nutrition di Ghidza Club Cibinong Gena; Nurjanah, Rina
Jurnal Gici Jurnal Keuangan dan Bisnis Vol 17 No 1 (2025): Jurnal Gici Jurnal Keuangan dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi GICI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58890/jkb.v17i1.392

Abstract

The aim of this research is to determine and analyze the influence of product quality, service quality and price on purchasing decisions for Herbalife Nutrition products at Ghidza Club Cibinong. The type of research used is quantitative research in the form of an associative strategy with research methods in the form of data collection using questionnaires, observations and interviews. The data analysis model used is multiple linear regression analysis. The sample consists of 50 respondents. The results of the regression test show that 84.5% of purchasing decision factors can be explained by Product Quality, Service Quality and Price while the remaining 15.5% is explained by other factors not examined in this research. meanwhile, the results of the F test show that simultaneously the variables Product Quality, Service Quality and Price simultaneously have a positive and significant effect on purchasing decisions with the analysis results being the value Fcount (90.133) > Ftable (2.790). The results of the t test show that the product quality variable shows the results of t-count analysis (7.252), the service quality variable shows the results of t-count analysis (3.466), and the price variable shows the results of t-count analysis (2.368), where ttable (2.011) then partially the three variables this has a positive and significant effect on the decision to purchase Herbalife Nutrition products at Ghidza Club Cibinong. The dominant variable influencing purchasing decisions is product quality.
Building the "Golden Generation": Understanding the Drivers of Investment Behavior in Gen Z and Millennial Women Apriani, Erna; Widiastuti; Hartati, Nani; Nurjanah, Rina; Latif, Abdul
Journal of Enterprise and Development (JED) Vol. 7 No. 1 (2025)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v7i1.12662

Abstract

Purpose: This study aims to analyze the influence of financial knowledge and personality traits on the investment behavior of Gen Z and Millennial women with education level serving as a mediating variable.Method: The research employs Structural Equation Modeling (SEM) using SmartPLS software. The study sample includes Gen Z and Millennial women in Bekasi Regency. A purposive sampling technique was used, combining online and direct questionnaire distribution methods as well as interviews. A total of 100 respondents were selected for the study.Result: The findings indicate that financial knowledge does not directly impact investment behavior or education level. However, personality traits significantly influence both investment behavior and education level. Additionally, education level significantly affects investment behavior. While education level does not mediate the relationship between financial knowledge and investment behavior, it does mediate the relationship between personality traits and investment behavior.Practical Implications for Economic Growth and Development: This research underscores the importance of financial knowledge for Gen Z and Millennial women, particularly as Gen Z is poised to become the "golden generation" by 2045. By fostering sound financial management practices through financial knowledge and personality traits, individuals can effectively convert income into long-term assets through various investment instruments. This, in turn, contributes to sustainable economic development and growth.
Pengaruh Modal Usaha, Literasi Keuangan, dan Manajemen Kas Terhadap Keberlanjutan Usaha TKM Pemula Di Kota Bekasi Jordan, Steven; Yahya, Adibah; Nurjanah, Rina
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 15 No 1 (2025): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to assess the impact of venture capital, financial literacy, and cash management on business sustainability business of beginer Self-Employed Workers in Bekasi City. This research is motivated by the importance of beginer Self-Employed Workers in the Indonesian economy and the challenges they face in maintaining business sustainability. The method used is quantitative analysis using the Partial Least Square (PLS) approach in Structural Equation Modeling (SEM), involving 100 respondents who are recipients of the beginer Self-Employed Workers assistance program in Bekasi City. The research findings show that business capital has a negative effect on business continuity. On the other hand, financial literacy and cash management have a positive and significant influence on business sustainability. Effective cash management helps beginer Self-Employed Workers to maintain liquidity and promote business growth, while good financial literacy allows beginer Self-Employed Workers to make more informed decisions. This research provides valuable information for the managers of the beginer Self-Employed Workers program to help the sustainability of the business in the future.
Good Corporate Governance Strategy and Firm Value: The Moderating Role of Firm Size Hidayat, Taufik; Nurjanah, Rina; Tikaromah, Oom; Ramadhan, Fauzan Gilang
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2772

Abstract

This study analyses the effect of Good Corporate Governance (GCG) on firm value in the property and real estate sector in Indonesia, with firm size as a moderating variable. The phenomenon of fluctuating stock prices and decreasing company value in this sector is the background of the study. GCG is measured through the board of directors, board of commissioners, and audit committee, while firm value is calculated by Price Book Value (PBV). The research sample consisted of 24 property and real estate companies listed on the Indonesia Stock Exchange during the period 2013-2024, using a purposive sampling technique. The data was analysed using panel data regression with e-Views. The results indicate that the board of directors has a positive impact on firm value, whereas the boards of commissioners and the audit committee have no significant effect. Firm size weakens the effect of the board of directors on firm value, but does not moderate the effect of the board of commissioners and the audit committee. The findings indicate the complexity of the relationship between GCG, firm size, and firm value in the property and real estate sector in Indonesia. This research enriches agency and signaling theories, and shows that the role of the board of directors has a greater influence on smaller firms, suggesting that larger firms need to develop adaptive governance mechanisms to enhance the board’s effectiveness
Intellectual Capital Disclosure in the Lens of Corporate Governance: The Role of Firm Age and Size Nurjanah, Rina; Yahya, Adibah; Mulyanto, Heru
Jurnal Manajemen Bisnis Vol. 12 No. 2 (2025): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/jmb.v12i2.1113

Abstract

This study examines the effects of company size, age, and ownership concentration on Intellectual Capital Disclosure (ICD) in manufacturing firms listed on the Indonesia Stock Exchange. Using quantitative methods and secondary data from annual reports, the findings indicate that company size and age do not significantly affect ICD. Furthermore, ownership concentration does not act as a moderating variable. These results imply that ownership structure and stakeholder pressure are more influential in shaping disclosure practices. Consequently, companies should enhance governance and transparency in their intellectual capital reporting to better align with stakeholder expectations.
Co-Authors Abdul Latif Abdul Latif Amalia, Putri Nur Aoliyah Firasati Daniyah, Alifa Putri Delima, Trianita DS, Yunita Ramadhani Ratnaningsih Eka Avianti Ayuningtyas el Muiz, Najmi Tsania Erna Apriani Faleri, Nabila Stefany Fitria Amalia, Fitria Gena Hartati, Nani Heru Mulyanto Ilham, Muhammad Mardi Putra Jordan, Steven Meli Andriyani Neng Asiah, Neng Nisawati, Inna Nugroho, Arief Teguh Nurastuti, Preatmi Purnama, Mega lenita Purwanto Purwanto Putri, Citra Anisa Tika Ramadhan, Fauzan Gilang Ramdani, Cecep Rukoyah, Siti Saputera, Denny Siska Wulandari, Siska Sunita Dasman Taufik Hidayat Tikaromah, Oom Widiastuti Wulandari, Anna Yahya, Adibah Yuliani, Reva