Garuda - Garba Rujukan Digital

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

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.

Opini Opini Going concern di Sektor Pertambangan: Pengaruh Lag Audit, Opinion shopping, dan Kondisi Keuangan Denny Putri Hapsari Hapsari; Nana Umdiana Umdiana; Denny Kurnia Kurnia
JRAK: Journal of Accounting Research and Computerized Accounting Vol 16 No 2 (2025): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v16i2.11323

This study aims to examine the influence of audit report lag, opinion shopping, liquidity ratio, and financial distress on going concern audit opinion in mining sector companies listed on the Indonesia Stock Exchange for the period 2019–2023. The research adopts a quantitative descriptive approach using logistic regression analysis. The sample comprises 46 companies selected through purposive sampling, resulting in 230 observations. The findings reveal that audit report lag and liquidity ratio significantly influence going concern opinions. Audit lag has a positive effect, indicating that longer audit completion time increases the likelihood of receiving a going concern opinion. Conversely, liquidity shows a negative effect, implying that companies with stronger short-term debt-paying ability are less likely to receive such opinions. Meanwhile, opinion shopping and financial distress show no significant impact. This study highlights the importance of audit timeliness and financial health as key considerations in auditors’ going concern assessments. The findings offer implications for auditors and regulators to emphasize timing and financial ratios when evaluating a company's sustainability. Keywords: going concern opinion, audit lag, opinion shopping, liquidity, financial distress

Determinants of Stock Price Volatility: The Role of Sustainability Disclosure in Manufacturing Firms Denny Putri Hapsari Denny; Denny Kurnia Denny
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i4.6278

Purpose: This study investigates whether earnings volatility, dividend policy, and asset growth affect stock price volatility in Indonesian manufacturing firms and examines the moderating role of sustainability disclosures. Research Methodology: Using secondary data from the annual and sustainability reports of manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, the sample was selected through purposive sampling, resulting in 35 firms (175 firm-year observations). Panel data regression with interaction terms was employed, and model selection tests indicated that the random effects model was the most appropriate. Results: The findings show that earnings volatility and asset growth significantly influence stock price volatility, whereas dividend policy does not have a significant effect. Sustainability disclosure significantly moderates the relationships between earnings volatility and stock price volatility, as well as between asset growth and stock price volatility; however, it does not moderate the dividend policy volatility relationship. Conclusions: Stock price volatility is driven by firm fundamentals and is conditional on a firm’s sustainability transparency. Limitations: This study focuses on manufacturing firms in a single emerging market and measures sustainability disclosure using an index approach that captures the extensiveness rather than the disclosure quality. Contributions: This study enriches capital market research by integrating financial and sustainability information to explain volatility formation.

The relationship between customer experience, customer satisfaction, customer trust, and customer loyalty in tourism destination Muhammad Nurhaula Huddin; Denny Kurnia; D Deviyantoro; N Nafiudin
Diponegoro International Journal of Business Vol 6, No 2 (2023)
Publisher : Department of Management | Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/dijb.6.2.2023.142-154

This research aims to identify the relationship between customer experience, customer satisfaction, customer trust, and customer loyalty on loyalty tourism destination in Banten Province, Indonesia. This research was conducted using a quantitative approach through an online survey with 299 respondents, with SEM Amos to analyze the data. The results show that customer experience has a positive influence on consume trust, customer satisfaction a positive influence on consumer trust, customer experience has a positive effect on customer loyalty, customer satisfaction a positive effect on customer loyalty and customer trust a positive effect on customer loyalty.

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

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v7i1.10530

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

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.

Determinants of Stock Price Volatility: The Role of Sustainability Disclosure in Manufacturing Firms Denny Putri Hapsari Denny; Denny Kurnia Denny
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i4.6278

Purpose: This study investigates whether earnings volatility, dividend policy, and asset growth affect stock price volatility in Indonesian manufacturing firms and examines the moderating role of sustainability disclosures. Research Methodology: Using secondary data from the annual and sustainability reports of manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, the sample was selected through purposive sampling, resulting in 35 firms (175 firm-year observations). Panel data regression with interaction terms was employed, and model selection tests indicated that the random effects model was the most appropriate. Results: The findings show that earnings volatility and asset growth significantly influence stock price volatility, whereas dividend policy does not have a significant effect. Sustainability disclosure significantly moderates the relationships between earnings volatility and stock price volatility, as well as between asset growth and stock price volatility; however, it does not moderate the dividend policy volatility relationship. Conclusions: Stock price volatility is driven by firm fundamentals and is conditional on a firm’s sustainability transparency. Limitations: This study focuses on manufacturing firms in a single emerging market and measures sustainability disclosure using an index approach that captures the extensiveness rather than the disclosure quality. Contributions: This study enriches capital market research by integrating financial and sustainability information to explain volatility formation.

Impact of SOPs, Work Conditions, and Training on Port Employee Performance Deviyantoro Deviyantoro; Denny Kurnia
Annals of Human Resource Management Research Vol. 6 No. 3 (2026): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v6.n3.p77-92.2026

Purpose: This study examines the influence of Standard Operating Procedures (SOPs), work environment, and training on employee performance at PT Pelabuhan Tanjung Priok, Banten Branch, a high-risk port-service organization where procedural accuracy and operational reliability are essential. Methodology: This study used a quantitative explanatory survey design. Data were collected from 104 employees selected from a population of 140 using Slovin’s formula with a 5% margin-of-error. The respondents represented operational, administrative, and supervisory units. The data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, partial t-tests, simultaneous F-test, and coefficient of determination analysis with SPSS 27. Results: The findings show that SOPs have a positive and significant effect on employee performance, with training having the strongest positive and significant effect. The work environment had a positive but statistically insignificant effect. Simultaneously, SOPs, work environment, and training significantly affect employee performance, with an Adjusted R² of 29.5%. Conclusions: Employee performance in port operations is mainly strengthened through clear procedures and job-relevant training, while the work environment serves as a supporting factor. Limitations: This study is limited to one port-service company and three internal management variables. Contributions: This study contributes to the human resource management literature by offering an integrated model of SOPs, work environment, and training in a high-risk port-service context.

Nilai Perusahaan, Kinerja Lingkungan dan Konservatisme Akuntansi Kodriyah Kodriyah; Denny Kurnia; Indah Nailatus Sa’adah; Yayah Kholiyah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 4 No 2 (2023): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i2.1768

Purpose: This study aims to examine and prove the influence between environmental performance and accounting conservatism on company value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Methodology: Manufacturing Companies listed on the Indonesia Stock Exchange became the population in this study. Purposive sampling was used to determine samples and obtained as many as 50 companies that met the criteria. Multiple linear regression analysis tests the model and proves the proposed hypothesis. Data is processed with the help of Statistic tools. Results: The test result is that environmental performance can affect the value of the company and accounting conservatism cannot be proven to affect the value of the company Limitations: The limitations in this study prove that accounting conservatism variables measured by earnings / Accrual measure have no influence on company value, subsequent research can use other measurements for accounting conservatism so that it can prove its effect Contribution: The results of this study can contribute to investors' decision-making to consider aspects of the company's responsibility to the surrounding environment for its operating activities.

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