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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Jurnal Akuntansi Manajemen (JAKMEN) Jurnal Penelitian Ekonomi Manajemen dan Bisnis International Journal of Management Research and Economics Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Jurnal Bhakti Karya dan Inovatif International Journal of Economics, Management and Accounting International Journal Business, Management and Innovation Review Global Management: International Journal of Management Science and Entrepreneurship
Denny Kurnia
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Nursing Physics Public Health Social Sciences

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PENGARUH CASH RATIO DAN PERPUTARAN PIUTANG TERHADAP RENTABILITAS EKONOMI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Eni Noviani; Denny Kurnia
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 1 No. 1 (2014)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.598 KB) | DOI: 10.30656/jak.v1i1.182

Abstract

Penelitian ini dilakukan untuk menganalisis apakah terdapat pengaruh antara variabel independen yaitu cash ratio dan perputaran piutang variabel dependen yaitu rentabilitas ekonomi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2009 sampai dengan 2011.  Penelitian ini menggunakan metode deskriptif analitis dengan pengujian statistik parametik. Data diolah dengan menggunakan Analisis Multiple Regresi, Uji ANOVA, sebelum dilakukan analisis regresi berganda, variabel yang akan digunakan dalam penelitian ini diuji terlebih dahulu dengan uji asumsi klasik. Kemudian dilakukan pengujian hipotesis dengan menggunakan persamaan garis regresi, analisis korelasi berganda (koefisien korelasi dan koefisien determinasi) dan koefisien regresi. Kemudian dilakukan uji signifikan dengan menggunakan statistik uji t dan uji F.  Kata Kunci : Cash Ratio, Perputaran Piutang, Rentabilitas Ekonomi.
Analisis Faktor-Faktor Pada Perguruan Tinggi Yang Diminati Masyarakat Denny Kurnia; Deviyantoro
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 2 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v2i1.6683

Abstract

Penelitian ini bermaksud memahami faktor-faktor apa saja pada perguruan tinggi yang diminati masyarakat. Populasi penelitian ini adalah masyarakat Banten dengan sampel sebanyak 159. Data pada penelitian ini adalah persepsi masyarakat dalam bentuk pernyataan-pernyataan tertulis mengenai kriteria perguruan tinggi. Untuk mengambil data digunakan angket sederhana yang dirancang sendiri oleh peneliti. Teknik Analisis Data. Data yang sudah terkumpul akan dimasukkan ke dalam tabel distribusi frekuensi. Kemudian, data-data dalam tabel ini akan diinterpretasikan secara kualitatif. Berdasarkan hasil penelitian bahwa persepsi masyarakat 80,9%, berminat untuk melanjutkan studi ke perguruan tinggi. Persepsi masyarakat faktor-faktor perguruan tinggi yang diminati adalah perguruan tinggi yang dosennya profesional, perguruan tinggi yang lulusannya dijamin kerja, perguruan tinggi yang fasilitas belajarnya lengkap. Informasi tentang perguruan tinggi yang didapatkan oleh masyarakat untuk memilih perguruan tinggi didapatkan melalui teman atau saudara yang memberikan informasi, informasi dari iklan di internet, dan informasi dari brosur.
SETTLEMENT OF THE INFLUENCE RETURN ON ASSETS, CURRENT RATIO, DEBT TO ASSETS RATIO ON COMPANY VALUE MODERATED BY FINANCIAL DISTRESS AND TOTAL ASSETS TURNOVER IN THE FOOD AND BEVERAGE SUB SECTOR LISTED ON THE SOUTHEAST ASIA STOCK EXCHANGE PERIOD 2012 – 2020 Denny Kurnia; Ahmad Firdaus; Deni Sunaryo; Mia Karlina
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 1 No. 1 (2022): Februari : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1400.697 KB) | DOI: 10.55606/jekombis.v1i1.1100

Abstract

This study aims to determine the effect of Return On Assets, Current Ratio, and Debt to Assets Ratio on company value, which is moderated by Financial Distress and Total Assets Turnover in the food and beverage sub -sector which is listed on the Southeast Asian Stock Exchange for the 2012-2020 period. The data collected is secondary data with the documentation method in the form of the company's annual report. The analytical tool used to test the hypothesis is SPSS 26. The population in this study are companies in the Food and Beverage subsector which are listed on the Southeast Asian Stock Exchange with a total population of 147 companies. The sampling method used in this study used a purposive sampling technique in order to obtain 12 companies with a sample of 108 samples. The analysis technique used is multiple linear regression analysis, moderating regression analysis (MRA), partial test, and simultaneous test. The results of the study partially concluded that Return On Assets had no partial effect on the Price Earning Ratio, the Current Ratio had a significant effect on the Price Earning Ratio, and the Debt to Assets Ratio had a significant effect on the Price Earning Ratio. The results of the study simultaneously show that Return On Assets, Current Ratio, and Debt to Assets Ratio have a significant effect on the Price Earning Ratio. In moderation Earning Per Share is able to moderate the relationship between Return On Assets and Current Ratio to Price Earning Ratio, Earning Per Share is not able to moderate the relationship between Debt to Assets Ratio to Price Earning Ratio, Moderating Total Assets Turnover is not able to moderate the relationship between Return On Assets and Current Ratio to Price Earning Ratio, Total Assets Turnover is able to moderate the relationship between Debt to Assets Ratio to Price Earning Ratio.
Pelatihan dan Pendampingan Pembukuan Sederhana Dengan Cara Meningkatkan Literasi Keuangan pada UMKM Denny Kurnia
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 1 No. 1 (2021): April : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v1i1.403

Abstract

UMKM merupakan bagian yang diharapkan menjadi garda terdepan untuk memperkuat pilar ekonomi dalam mencapai tujuan pembangunan berkelanjutan atau Sustainable Development Goals (SGDs). Hal ini dikarenakan UMKM menjadi salah satu usaha yang paling mampu bertahan dalam kondisi perekonomian yang memburuk terutama dalam kondisi pandemi Covid-19 ini. Oleh karena itulah, UMKM harus memiliki pengelolaan keuangan yang baik supaya usaha yang dijalankan dapat berkelanjutan. Salah satunya dengan memiliki pencatatan keuangan yang benar serta mampu menyusun laporan keuangan yang diperlukan untuk mengambil keputusan dalam merencanakan strategi bisnis yang selanjutnya. UMKM Makanan dan Minumam di kawasan Universitas Serang Raya belum memiliki pencatatan yang baik sehingga tidak mampu menghasilkan laporan keuangan. Hasil pelatihan dan pendampingan membuat pembukuan sederhana dan menyusun laporan keuangan ini meningkatkan kesadaran pelaku UMKM akan pentingnya informasi yang dihasilkan laporan keuangan sebagai dasar pengambilan keputusan dan penyusunan strategi bisnis untuk mencapai usaha yang berkelanjutan.
The Role of Product Development Costs in Moderate Managerial Ownership Seen From The Indicators of Return on Asset, Cash Ratio, and Total Asset Turnover Devi Putri Ananda; Denny Kurnia; Deni Sunaryo
International Journal of Economics, Management and Accounting Vol. 1 No. 3 (2024): September : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i3.165

Abstract

This research aims to determine the effect of Return on Assets, Cash Ratio, Total Assets Turnover to Managerial Ownership with Product Development Costs as a Moderating Variable. This research uses the Pharmaceutical subsector company objects on the Indonesia and Malaysia Stock Exchanges for the 2013-2021 period. The data collected is secondary data with a documentation method in the form of the company's annual report. The analytical tool used to test the hypothesis is IBM SPSS V21. The sampling method used in this research used a purposive sampling technique to obtain 10 companies that presented complete financial reports, resulting in 90 samples. The analysis technique used is descriptive statistical analysis, classical assumption test, moderated regression analysis (MRA), multiple linear regression, t test, and f test. The research results partially concluded that Return on Assets and Cash Ratio influences managerial ownership while Total Assets Turnover has no effect on Managerial Ownership. The results of the research simultaneously show a calculated f value of 3.099 and an f table of 2.71, meaning calculated f > f table or a significance value of 0.031 <0.05. So Return on Assets, Cash Ratio, and Total Assets Turnover has a simultaneous effect on Managerial Ownership. Research results Moderated Regression Analysis (MRA) shows that Product Development Costs can moderate the Return relationship on Assets to Managerial Ownership and Product Development Costs can moderate the Cash relationship Ratio to Managerial Ownership. Meanwhile, Product Development Costs cannot moderate the Total Asset relationship Turnover on Managerial Ownership. For further research, it is hoped that it will examine other sub-sectors and add other variables.
Pojok Baca Kreatif : Upaya Meningkatkan Minat Baca Siswa SD dengan Media Buku Interaktif Wahyuddin Wahyuddin; Ahmad Kautsar; Deviyantoro Deviyantoro; Anizir Anizir; Denny Kurnia
Jurnal Bhakti Karya dan Inovatif Vol 5 No 1 (2025): Jurnal Bhakti Karya dan Inovatif
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/bhaktikaryadaninovatif.v5i1.1069

Abstract

This community service activity aims to increase students' interest in reading at SDN Bulakan II Cilegon through an approach that involves students, teachers and the use of technology. This program is implemented by providing creative reading corner facilities, holding joint reading activities at school. The results of this activity showed a significant increase in students' reading interest, more students were involved in reading activities and book discussions. In addition, parent and teacher involvement has also increased, with them better understanding the importance of supporting their children's reading habits. The use of technology in literacy activities such as e-book applications and digital learning platforms has also proven effective in attracting student interest. With this program, it is hoped that students' interest in reading can continue to develop and contribute to the development of their literacy skills in the future. This program also has a positive impact on improving the quality of literacy learning based on collaboration and interactivity between students, teachers and parents.
Analisis Bullwhip Effect Dalam Sistem Rantai Pasok Pada Produk PTA di PT. Mitsubishi Chemical Indonesia Heru Winarno; Denny Kurnia; Muhammad Fahmi
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 2 No. 1 (2024): JANUARI: Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v2i1.428

Abstract

Mitsubishi Chemical Indonesia is a producer of Purify Terepthalic Acid (PTA) in Indonesia with an important role in meeting the primary needs of the Indonesian population by managing raw materials to produce purified terepthalic acid. Purified terepthalic acid is the main raw material for polyester fiber. The problem that occurs is the phenomenon of the bullwhip effect, namely the occurrence of fluctuations between orders and demand which results in a shortage of raw materials or low inventory which can cause production to stop. So the purpose of this study is to calculate the value of the bullwhip effect, determine the causes of the bullwhip effect, and determine solutions to reduce the bullwhip effect. This study begins by calculating the value of the bullwhip effect at the two echelons. The method used in this research is FMEA. The results of this study are the value of the bullwhip effect at echelon 1 (suppliers and PPIC) = 1.27 and echelon 2 (PPIC and distributors) = 0.93. This value indicates the occurrence of a bullwhip effect in echelon 1 while echelon 2 does not indicate the occurrence of a bullwhip effect. The dominant causes of the bullwhip effect are market competition, rising material prices, demand forecasting that is not close to accurate and the number of orders for raw materials in large quantities. The proposed improvement is to collaborate with suppliers and customers to get guaranteed orders and demand that are fixed and sustainable. This value indicates the occurrence of a bullwhip effect in echelon 1 while echelon 2 does not indicate the occurrence of a bullwhip effect. The dominant causes of the bullwhip effect are market competition, rising material prices, demand forecasting that is not close to accurate and the number of orders for raw materials in large quantities. The proposed improvement is to collaborate with suppliers and customers to get guaranteed orders and demand that are fixed and sustainable. This value indicates the occurrence of a bullwhip effect in echelon 1 while echelon 2 does not indicate the occurrence of a bullwhip effect. The dominant causes of the bullwhip effect are market competition, rising material prices, demand forecasting that is not close to accurate and the number of orders for raw materials in large quantities. The proposed improvement is to collaborate with suppliers and customers to get guaranteed orders and demand that are fixed and sustainable.
The Influence of Management Accounting on Local Government Performance and the Implementation of the Nawacita Program: A Semantic Literature Review Denny Kurnia
International Journal Business, Management and Innovation Review Vol. 2 No. 1 (2025): International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v2i1.122

Abstract

This article explores the influence of management accounting practices on local government performance in Indonesia, focusing on the implementation of the Nawacita program, a national development agenda launched by President Joko Widodo. Through a comprehensive literature review using semantic analysis, the study examines how performance-based budgeting systems, particularly the Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP), interact with government management accounting tools to improve governance, fiscal transparency, and public accountability. The review synthesizes insights from various scholarly sources, identifying key themes such as institutional capacity, financial accountability, and strategic alignment with national development goals. The study highlights the pivotal role of management accounting systems in modernizing public financial management and ensuring that local governments’ budgeting processes are outcome-oriented rather than input-driven. Additionally, the review identifies several institutional challenges that hinder the effective implementation of PBB and SAKIP, such as weak governance structures, inadequate technical expertise, and resistance to change within local bureaucracies. Despite these challenges, the article underscores the opportunities for enhancing governance through improved capacity building, data systems, and alignment between local and national priorities. By addressing these challenges, the study concludes that local governments can better contribute to the success of the Nawacita program, achieving its goals of reducing inequality, improving public services, and fostering inclusive development. Ultimately, the article emphasizes the importance of institutional support and sustained commitment to reform for the successful integration of performance-based management tools in Indonesian local governance.
Exploring the Impact of Earnings Management and Tax Planning on Book-Tax Differences in Mining Companies Denny Putri Hapsari; Denny Kurnia
International Journal of Management Research and Economics Vol. 3 No. 2 (2025): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i2.3137

Abstract

This study aims to examine the effect of earnings management and tax planning on book-tax differences in public mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The data was obtained from the financial statements and annual reports published by the IDX. A quantitative approach was employed to assess the impact of earnings management and tax planning on book-tax differences. Secondary data, in the form of financial statements for the 2017-2021 reporting period, was gathered using purposive sampling from the Indonesia Stock Exchange website (www.idx.co.id). Out of 47 listed mining companies, 15 met the criteria and were selected as the sample. Data analysis was conducted using SPSS. The results revealed that earnings management has a significant positive effect on book-tax differences, while tax planning does not have a significant impact. These findings have important implications for company management in effectively managing book-tax differences and minimizing potential risks associated with discrepancies between financial statements and tax reports. Additionally, the study underscores the importance of considering the specific tax regulations and context of each country or region, as differing tax rules can influence how earnings management and tax planning affect book-tax differences.
Enhancing Pedagogical Competencies of Accounting Educators in Higher Education for the Digitalization Era Denny Kurnia; Denny Putri Hapsari
International Journal of Management Research and Economics Vol. 3 No. 2 (2025): May : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i2.3138

Abstract

The rapid advancement of digitalization in the accounting field demands significant changes in the education process, particularly regarding the pedagogical competence of accounting educators. Pedagogical competence, which includes teaching skills relevant to modern technology, is crucial for preparing students to face challenges in the digital era. This study aims to analyze the development of pedagogical competence among accounting educators in higher education to address the challenges of accounting digitalization. The study was conducted using a qualitative descriptive method, with primary data collected from interviews and observations, as well as an in-depth literature review. The results indicate that integrating technology into accounting education requires enhancing the ability to use information and communication technology (ICT), in addition to adopting problem-solving-based teaching methods. Support from higher education institutions, particularly in the form of technology training, is a key factor in improving the pedagogical competence of accounting educators.
Co-Authors Ahmad Firdaus Ahmad Kautsar Anizir Anizir Deni Sunaryo Denny Putri Hapsari Denny, Denny Putri Hapsari Devi Putri Ananda Deviyantoro Deviyantoro Deviyantoro Eni Noviani Fiska Amelita Heru Winarno Mia Karlina Nila, Nila Praseto Artiwi Persis, Persis Haryo Winasis Sugeng, Santoso Wahyuddin Wahyuddin