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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Sains Manajemen:Jurnal Manajemen UNSERA Assets: Jurnal Akuntansi dan Pendidikan Jurnal Manajemen ACCOUNTHIK : Journal of Accounting and Finance KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat International Journal of Economics, Management, Business, and Social Science Jurnal Akuntansi dan Keuangan Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi LAWSUIT JURNAL PERPAJAKAN Jurnal Pengabdian Kepada Masyarakat Merah Putih (JPKMMP)
Denny Kurnia
Universitas Serang Raya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Can Company Value Moderate Stock Return: Evidance Southeast Asia Banking Denny Kurnia
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 2 No. 1 (2022): January 2022
Publisher : CV ODIS

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

Abstract

This study aims to determine the effect of Return On Assets, Current Ratio and Debt to Equity Ratio on stock returns moderated by firm value. This study uses the object of the banking sub-sector companies on the Southeast Asian Stock Exchange for the period 2012-2019. The sampling method used in this study using purposive sampling technique obtained 9 companies that present complete financial statements, so that obtained as many as 72 samples. The analytical techniques used are descriptive statistical analysis, classical assumption test, MRA, multiple linear regression, t test, and f test. The results partially conclude that Return On Assets has no significant effect on Stock Return, Current Ratio has no significant effect on Stock Return, and Debt to Equity Ratio has no significant effect on Stock Return. The results of the study simultaneously Return On Assets, Current Ratio, and total Debt to Equity Ratio simultaneously have no significant effect on Stock Return. The results of the MRA show that the Price Earning Ratio does not moderate Return On Assets to Stock Return, Price Earning Ratio does not moderate the Current Ratio to Stock Return, and Price Earning Ratio does not moderate the Debt to Equity Ratio to Stock Return.
PENGARUH RETURN ON ASSET (ROA) DAN RETURN ON EQUITY (ROE) T ERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR PEMBIAYAAN YANG TERDAFTAR DI BEI TAHUN 2011-2015 Denny Kurnia; Nely Fitriani
Jurnal Manajemen Vol. 7 No. 1 (2017): Jurnal Manajemen
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (486.119 KB) | DOI: 10.30656/jm.v7i1.899

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh Return OnAset (ROA) dan Return On Equity (ROE) terhadap harga saham perusahaan pembiayaan yang terdaftar di BEI tahun 2011-2015.Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan asosiatif. Populasi penelitian berjumlah 15 perusahaan dan diambil sampel sebanyak 5 perusahaan dengan menggunakan data sekunder dan metode purposive sampling. Penelitian dilakukan di Bursa Efek Indonesia pada perusahaan pembiayaan tahun 2011-2015. Data di kumpulkan dan analisis dengan SPS 20.0.
Pembuatan Website Kampung Kubang Kemiri Kelurahan Sukawana Kecamatan Serang Menuju Kampung Konveksi Digital Rt. Erlina Gentari; Denny Kurnia; Lina Marliana Dewi
KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Vol. 2 No. 1 (2020)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/ka.v2i1.1840

Abstract

Dunia bisnis semakin maju. Pemasaran merupakan kunci kesuksesan  suatu usaha baik bidang jasa maupun produk. Di era modernisasi pemasaran juga tidak dapat hanya dilakukan secara konvensional dengan melakukan pemasaran di lapangan tetapi kita juga harus mulai menggunakan pemasaran modern dengan berbasis online. internet menawarkan kesempatan untuk menyediakan lingkungan baru yang inovatif dan dapat mningkatkan pemasaran produk.Pada Era digital saat ini  yang memberikan peluang baru, pengaruh baik dan kontribusi positif dalam peningkatan kualitas pada proses kegiatan pemasaran menjadi tantangan bagi masyarakat Kampung Kubang Kemiri Kelurahan Sukawana Kecamatan Serang untuk meningkatkan perekonomian melalui pembuatan website dan menuju kampung digital. Untuk itu dalam rangka meningkatkan pemasaran produk dari konveksi guna mengembangkan dan meningkatkan profesionalisme dalam mengintegrasikan   teknologi   pada pemasaran konveksi   merupakan   upaya   yang  mutlak harus dilakukan  oleh masyarakat Kubang Kemiri untuk Fokus ke pembuatan website yang bertujuan untuk meningkatkan perekonomian masyarakat kampung kubang kemiri kelurahan sukawana yang rata rata masyarakatnya berwirausaha dalam bidang konveksi. Adapun target khusus program ini adalah diharapkan (1) UKM dapat meningkatkan omset dan nilai asset konveksi (2) dapat meningkatkan kualitas produk dan desain produk konveksi semakin variatif (3) UKM dapat memiliki SDM yang  trampil dalam pembuatan website (4) UKM dapat meningkatkan kualitas produk dan meningkatkan produksi, pemasaran melalui pembuatan website (5) UKM dapat  memajukan dan mengikuti perkembangan digital yang memberikan peluang baru, pengaruh baik dan kontribusi positif dalam peningkatan kualitas pada proses kegiatan pemasaran hasil konveksi. Hal tersebut menjadi tantangan bagi masyarakat kampung kubang kemiri kelurahan sukawana kecamatan serang untuk meningkatkan perekonomian melalui pembuatan website dan menuju kampung digital.
The Effect Of Dividend Per Share , Earning Per Share & Debt To Equity Ratio On Stock Prices With Perceived Risk Of Stocks As Moderating Variables Denny Kurnia
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 9 No. 2 (2022)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v9i2.5108

Abstract

This study uses an empirical study for the Automotive and Spare Parts Subsector companies in Southeast Asia for the 2012-2019 period. The purpose of this study is to determine the analysis of Dividend Per Share (DPS), Earning Per Share (EPS) and Debt to Equity Ratio (DER) to Stock Prices moderated by Perceived Risk Shares. The data used in this study is secondary data from the Automotive and Spare Parts Sub-sector companies in Southeast Asia for the period 2012-2019. The sampling method was taken and produced 20 companies as samples. The statistical analysis used in this study is the analysis of moderated regression analysis (MRA), multiple linear regression, partial test and simultaneous test with SPSS version 21. The study concludes that all independent variables have an effect on stock prices but are not significant. Based on the results of the coefficient of determination test, the value of adjust R square is 25.2%, the remaining 74.8% is influenced by variables outside this study.
Settlement Of Stock Price Issues With Dividend Payout Ratio And Debt To Asset Ratio As Moderating Variables In The Retail Sub Sector Denny Kurnia; Deni Sunaryo
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 10 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v10i1.5621

Abstract

This study aims to examine the effect of Net Profit Margin (NPM), Quick Margin (QR), and Receivable Turnover Ratio (RT) on stock prices moderated by Dividend Payout Ratio and Debt to Asset Ratio. This study uses the research object of retail sub-sector companies in Southeast Asia for the period 2012-2020. The data collected is secondary data with the documentation method in the form of the company's annual report. In this study, the sampling used nonprobability sampling technique with purposive sampling type, in which there are 10 companies in Southeast Asia that have complete financial statements according to the variables studied so that 72 research samples are obtained. The research method uses descriptive analysis, classical assumption test, measurement with autocorrelation. Multiple regression analysis, moderated regression analysis, adjusted R2. The results of this study are that NPM and RCT have no significant and partial effect on stock prices, while QR has a partial and significant effect on stock prices. The F test shows the results that NPM, QR, and RCT have a simultaneous effect on stock prices. In the results of the DPR MRA test, it can moderate the effect of NPM, QR, and RCT on stock prices, while DAR can only moderate the effect of RCT on stock prices.
Pengaruh Efektivitas Dan Efisiensi Pajak Daerah Terhadap Pendapatan Asli Daerah Di Provinsi Banten Seruni Mustika Dewi; Denny Kurnia; Entis Haryadi
"LAWSUIT" Jurnal Perpajakan Vol. 2 No. 2 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/lawsuit.v2i2.1395

Abstract

Penelitian ini bertjuan untuk untuk mengetahui pengaruh efektivitas penerimaan pajak daerah dan efisiensi biaya pemungutan pajak daerah terhadap Pendapatan Asli Daerah (PAD) di Provinsi Banten Penelitian ini menggunakan metode kuantitatif. Teknik sampling yang digunakan adalah purposive sampling dengan sampel realisasi pendapatan pajak daerah di Provinsi Banten Tahun Anggaran 2014-2017. Data yang digunakan dalam penelitian ini yaitu data sekunder. Metode analisis yang diguanakan adalah uji statistik deskriptif, uji hipotesis dan model regresi linier berganda. Berdasrkan hasil penelitian dapat disimpulkan bahwa efektivitas dan efisiensi pemungutan pajak daerah di Provinsi Banten secara simultan memiliki pengaruh yang signifikan terhadap Pendapatan Asli Daerah (PAD).
Pemanfaatan Google Classroom Sebagai Sarana Pembelajaran Kolaboratif di SDN Cilegon 11 Wahyuddin; Ahmad Kautsar; Sulasno; Denny Kurnia; Deviyantoro
Jurnal PKM Merah Putih Vol 1 No 2 (2025): JPKMMP
Publisher : LPPM-STEMBI Al Aziziyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65661/jpkmmp.v1i2.33

Abstract

This community service activity aims to enhance the digital competency of the teachers at SDN Cilegon 11 through the utilization of Google Classroom as a collaborative learning tool. The program was conducted over two months using a participatory approach based on hands-on practice (learning by doing) and ongoing mentoring. The participants consisted of 12 teachers from various grade levels. The activities were carried out in several stages, starting with a needs analysis to understand the initial conditions and challenges faced by the teachers in managing digital learning. Following this, an intensive training session was held covering various aspects of using Google Classroom, including setting up digital classrooms, creating and managing assignments, and conducting online assessments. After the training, the teachers implemented Google Classroom in their lessons, followed by an evaluation to assess the effectiveness of the platform's use. The results of the activity showed significant improvement in the teachers' ability to manage digital classrooms, create and assign tasks, conduct online assessments, and facilitate collaborative interactions among students. Reflections on the activity also revealed that the use of Google Classroom not only enhanced the effectiveness of learning but also fostered a collaborative work culture and improved digital literacy within the primary school environment. Full support from the school principal and good collaboration among the teachers were key factors in the success of this program. In the future, similar activities are expected to be expanded to other schools in the Cilegon area.  
Determinan Kualitas Audit: Etika, Fee, dan Motivasi Auditor Denny Kurnia; Annisa Rofiyanti
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Juli 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i3.7825

Abstract

Audit quality is a central issue in public accounting because stakeholders rely on audit opinions to reduce information risk and to strengthen confidence in financial reporting. This study examines the effects of auditor ethics, audit fees, and auditor motivation on audit quality at KAP SH & Rekan. The research uses an associative quantitative design with a survey approach. Primary data were collected through questionnaires distributed to 33 auditors, and the sample was determined using saturated sampling. Data were analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, multiple linear regression, and hypothesis testing. The findings show that auditor ethics has a positive and significant effect on audit quality, audit fee has a positive and significant effect on audit quality, and auditor motivation has a positive and significant effect on audit quality. Simultaneous testing also confirms that the three variables jointly affect audit quality with an adjusted R square of 0.966. These results imply that audit quality is strengthened when auditors maintain ethical conduct, when audit fees support adequate audit procedures, and when motivation encourages professional responsibility.
CSR, LEVERAGE, DAN KEPEMILIKAN MANAJERIAL SEBAGAI DETERMINAN MANAJEMEN LABA Denny Kurnia
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 7 No. 1 (2026): Edisi Juni 2026
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) disclosure, leverage, and managerial ownership on earnings management in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. The research method used is a quantitative approach with an explanatory design using secondary data in the form of annual reports and corporate sustainability reports. The research sample was selected using a purposive sampling method and resulted in 115 company-year observations after a process of filtering and removing outliers. Data analysis was performed using multiple linear regression with descriptive statistical testing, classical assumption tests, t-tests, F-tests, and coefficients of determination. The results show that CSR disclosure has a negative and significant effect on earnings management, indicating that increasing corporate social transparency can reduce earnings management practices. Leverage has a positive and significant effect on earnings management, indicating that debt pressure can increase the tendency of companies to engage in earnings management. Meanwhile, managerial ownership has no significant effect on earnings management. Simultaneously, CSR disclosure, leverage, and managerial ownership influence earnings management. The conclusion of this study shows that CSR and funding structure are important factors in explaining earnings management practices, while managerial ownership has not been able to become an effective control mechanism in non-cyclical consumer companies in Indonesia. Keywords:  Corporate Social Responsibility, Earnings Management, Leverage, Managerial Ownership, Non-Cyclical Consumer Companies
ANALISIS KOMPREHENSIF MANAJEMEN RISIKO KEUANGAN PADA PT TIMAH TBK Yusrotul Auroh; Ahmad Rifaldi; David Satria Arta; Lella Rukmana; Oktian Andy Cahyo; Denny Kurnia
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 13 No. 1 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v13i1.11034

Abstract

Manajemen risiko keuangan merupakan aspek vital dalam menjaga stabilitas keuangan dan keberlangsungan bisnis perusahaan, terutama dalam industri pertambangan yang sangat dipengaruhi oleh dinamika eksternal. Penelitian ini bertujuan untuk menganalisis secara komprehensif penerapan manajemen risiko keuangan pada PT Timah Tbk, dengan fokus pada tiga jenis risiko utama, yaitu risiko pasar (fluktuasi nilai tukar, suku bunga, dan harga komoditas), risiko kredit, dan risiko likuiditas. Analisis dilakukan melalui pendekatan deskriptif kualitatif berdasarkan data keuangan PT Timah tahun 2023–2024 yang dikaji secara mendalam melalui lima tahapan manajemen risiko: identifikasi, penilaian, penanganan, pemantauan, dan evaluasi. Penelitian ini juga membandingkan strategi perusahaan dengan literatur. Hasil penelitian menunjukkan bahwa PT Timah telah menerapkan strategi mitigasi risiko yang cukup baik, termasuk hedging, interest rate swap, penilaian estimasi kerugian kredit ekspektasian (KKE), dan penggunaan sistem informasi manajemen risiko terintegrasi. 
Co-Authors Ahmad Kautsar Ahmad Rifaldi Andari Andari Andini Tia Safitri Annisa Rofiyanti David Satria Arta Deviyantoro Entis Haryadi Hamdan, Hamdan Hermansyah Andi Wibowo Ida Ayu Putu Sri Widnyani Kodriyah Lella Rukmana Lina Marliana Dewi Nafiudin Nafiudin Nely Fitriani Oktian Andy Cahyo Ratu Erlina Gentari Santi Octaviani Seruni Mustika Dewi Sulasno Sunaryo, Deni Wahyuddin Wahyuddin Yusrotul Auroh