Article Per Year (5 Year)
p-Index From 2021 - 2026
4.566
P-Index
This Author published in this journals
All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Sains Manajemen:Jurnal Manajemen UNSERA DIJB (Diponegoro International Journal of Business) Assets: Jurnal Akuntansi dan Pendidikan Jurnal Manajemen ACCOUNTHIK : Journal of Accounting and Finance KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Yumary: Jurnal Pengabdian kepada Masyarakat International Journal of Economics, Management, Business, and Social Science Jurnal Akuntansi dan Keuangan Annals of Human Resource Management Research Reviu Akuntansi, Manajemen, dan Bisnis Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi LAWSUIT JURNAL PERPAJAKAN Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Jurnal Penelitian Pendidikan Indonesia Jurnal Pengabdian Kepada Masyarakat Indonesia 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 Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
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.
Analisis Strategi Manajemen Risiko Keuangan Perusahaan Petrokimia yang Terdaftar di BEI dalam Menghadapi Volatilitas Ekonomi Global : Studi Berdasarkan Laporan Tahunan 2024 Denny Kurnia
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 3 No. 4 (2025): Oktober : 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.v3i4.1986

Abstract

This study aims to analyze the financial risk management strategy of PT. Chandra Asri based on the company's 2024 annual report. As the largest petrochemical company in Indonesia, PT. Chandra Asri faces multiple financial risks including market volatility, credit exposure, liquidity constraints, operational disruptions, and systemic shifts due to global energy transitions. Using a qualitative descriptive approach grounded in the ISO 31000 framework, the study examines how the company identifies, assesses, responds to, and monitors each risk category. The findings reveal that while hedging, credit controls, and liquidity management systems are in place, the decline in net income and working capital indicates areas that require stronger adaptation. Additionally, the study highlights the company's strategic shift toward sustainable practices in response to systemic risks. PT. Chandra Asri's integration of sustainability into its risk management strategy showcases a forward-thinking approach, acknowledging the importance of both financial resilience and environmental responsibility. This research contributes to the understanding of risk management practices in the petrochemical sector and provides valuable insights for developing resilient financial strategies amidst global economic uncertainty. It also offers practical recommendations for improving risk management frameworks, ensuring long-term growth and stability in an increasingly volatile global market
Auditing Knowledge, Professional Skepticism, Professional Ethics, and a Two-Item Auditor Career-Interest Proxy: A Cross-Sectional Study of Accounting Students in Serang City Denny Putri Hapsari Putri; Denny Kurnia
Ilomata International Journal of Tax and Accounting Vol. 7 No. 4 (2026): October 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i4.2558

Abstract

Prior audit-career research has emphasized professional familiarity, career perceptions, and general accounting-career choice, whereas professional skepticism and ethics have been studied mainly among practicing auditors. This study therefore examines whether auditing knowledge, professional skepticism, and professional ethics are associated with a narrowly operationalized auditor career-interest outcome among accounting students in Serang City. A quantitative cross-sectional survey was conducted with 55 students from three universities who had completed advanced auditing coursework and were recruited through incidental non-probability sampling. PLS-SEM indicated that auditing knowledge was positively associated with the two-item career-interest proxy (β = 0.445, t = 2.199, p = 0.028), whereas professional skepticism (β = 0.128, p = 0.563) and professional ethics (β = 0.177, p = 0.243) were not statistically significant; R² was 0.442. Supplementary diagnostics nevertheless require caution: the reconstructed SRMR was 0.1017, Harman's first component explained 51.6% of item variance, and the X2-X3 HTMT bootstrap interval [0.593, 1.024] included 1.00. A full-collinearity VIF check did not show severe collinearity, but it does not eliminate common-method concerns. Accordingly, the results are presented as provisional, sample-specific evidence rather than a comprehensive test of career intention. Practically, the findings support further evaluation of audit-knowledge exposure using stronger, validated multi-item career-intention measures and more rigorous sampling and method-bias controls.
Co-Authors Agatha Rossy Wulandari Agni Ambya Alamsyah Ahmad Kautsar Ahmad Rifaldi Andari Andari Andini Tia Safitri Annisa Rofiyanti D Deviyantoro David Satria Arta Deni Sunaryo, Deni Denny Putri Hapsari Denny Denny Putri Hapsari Hapsari Denny Putri Hapsari Putri Deviyantoro Entis Haryadi Hamdan, Hamdan Hermansyah Andi Wibowo Heru Winarno Huddin, Muhammad Nurhaula Ida Ayu Putu Sri Widnyani Indah Nailatus Sa’adah Kodriyah Lella Rukmana Lina Marliana Dewi Muhammad Fahmi N Nafiudin Nafiudin Nafiudin Nana Umdiana Umdiana Nely Fitriani Oktian Andy Cahyo Ratu Erlina Gentari, Ratu Erlina Santi Octaviani Santi Riana Dewi Seruni Mustika Dewi Sulasno Wahyuddin Wahyuddin Yayah Kholiyah Yusrotul Auroh