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All Journal Jurnal EMT KITA Economic Education and Entrepreneurship Journal Safari : Jurnal Pengabdian Masyarakat Indonesia Jurnal Pemberdayaan Umat Jurnal Mutiara Ilmu Akuntansi Regress: Journal of Economics & Management Jurnal Kendali Akuntansi Santri : Jurnal Ekonomi dan Keuangan Islam Jurnal Ekonomi, Akuntansi dan Perpajakan
Neny Desriani
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Analisis Pengaruh Tekanan Stakeholder Terhadap Pengungkapan Laporan Keberlanjutan Berdasarkan Gri Indeks Ken Karunia Megan; Einde Evana; Nurdiono Nurdiono; Neny Desriani
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i3.3839

Abstract

This study aims to determine the impact of stakeholder pressure (environment, employees, consumers, and individual shareholders) on sustainability report disclosure. This quantitative study uses secondary data from annual reports and sustainability reports as sources of information. The study involves companies listed in the Kompas 100 Index from 2020 to 2022 as the population. The sampling technique chosen is purposive sampling, resulting in 41 companies as the sample, with a total of 123 reports observed. The analysis is conducted using multiple linear regression, with IBM SPSS Statistics 25 software as the analytical tool. The findings of the study indicate that pressure from the environment and consumers positively affects sustainability report disclosure. However, pressure from employees and individual shareholders does not have a significant impact on sustainability report disclosure.
Pengaruh Kinerja Keuangan dan Financial leverage Terhadap Financial Distress Pada Perusahaan Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022 Syavira, Adhelia; Metalia, Mega; Oktavia, Reni; Desriani, Neny
Jurnal EMT KITA Vol 8 No 3 (2024): JULY 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i3.2842

Abstract

This research aims to find out whether financial performance and financial leverage influence financial distress in consumer cyclical companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This study uses a quantitative approach. The population in this study is the population in this study is the Consumer Cyclicals company listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling technique in this research used a purposive sampling method. The results of this research show that financial performance has a negative effect on financial distress in consumer cyclical companies. The results of this research show that the first hypothesis (H1) is supported and financial leverage has a negative effect on financial distress in consumer cyclical companies. The research results show that the second hypothesis (H2) is not supported.
Program Pendampingan Komprehensif untuk UMKM Kota Bandar Lampung: Legalitas Usaha dan Literasi Keuangan Syariah Mirza. BR, Aryan Danil; Putra, Joni; Desriani, Neny; Rohman, Fatkhur
Jurnal Pemberdayaan Umat Vol. 3 No. 2 (2024): Agustus
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpu.v3i2.3358

Abstract

Purpose: Using the Online Single Submission (OSS) platform (oss.go.id), this mentoring initiative seeks to assist Medium and Small Enterprise (MSME) partners in achieving company legality. The service staff also provides thorough sharia financial training in an effort to inculcate Islamic ideals. This entails improving knowledge of sharia principles, raising awareness of Islamic financial products that are accessible, and making it easier to access finance options for businesses. Methodology: The program takes a multifaceted approach that incorporates discussions, lectures, and practical experience. This approach guarantees that participants may immediately apply the knowledge to their company operations in addition to comprehending the theoretical components. Results: The program has demontrate that MSMEs can better position themselves to obtain finance from a variety of sources and are more capable of attaining sustainable development. These include of government grants and funding initiatives like Islamic banks' Kredit Usaha Rakyat (KUR). Additionally, having a legal corporate standing gives access to larger markets, such as contemporary commerce and export prospects. Limitations: MSMEs in Bandar Lampung City are the focus of this mentoring program because of their need for business legality and comparatively high degree of technology awareness. Contribution: This activity provides significant added value by addressing critical challenges faced by MSMEs, particularly in navigating the legal and financial aspects of business operations. By equipping participants with practical skills and knowledge, the program enhances their ability to compete in increasingly competitive markets.
Mapping The Landscape of Performance on Budgetary Slack Research: Analysis Using VOSViewer Desriani, Neny; Maheswari, Fidela Salsabilla; Mirza. BR, Aryan Danil; Saputra, M Rizky Rico; Handayani, Putri; Al-ghifari, Abidzar Septawandra
Economic Education and Entrepreneurship Journal Vol 7, No 2 (2024): Economic Education and Entrepreneurship Journal (E3J)
Publisher : FKIP Universitas Lampung

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

Abstract

This study aims to identify the development map of research related to performance on budgetary slack by using bibliometric analysis methods to assess bibliographic data, including the number of authors, number of journals, and keywords of articles. This study uses article publication data from 1981-2023 in research on the theme "Performance on Budgetary Slack". Data collection is done through the Publish or Perish (PoP) application using the source of Scopus indexed articles. This bibliometric analysis is a valuable resource for scholars, students, and practitioners interested in the dynamics of budgetary slack and its impact on organizational performance. It provides insight into the development of the field, highlights influential works, and provides guidance for further exploration of important aspects in management control system.DOI: http://dx.doi.org/10.23960/E3J/v7.i2.134-144
Apakah Leverage Menjadi Pedang Bermata Dua Bagi Kinerja Keuangan di Tengah Kondisi Financial Distress ? Nesa Delfi Eftasari; Neny Desriani
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 1 (2025): Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3540

Abstract

This article aims to review the literature related to the role of financial distress risk in the relationship between leverage and a company's financial performance. Although leverage is often used to support expansion and increase profits, its presence also has the potential to increase the risk of financial distress which can have a negative impact on the company's financial performance. This study uses a literature review approach, which involves the process of identifying, assessing, and interpreting evidence from previous studies to answer existing research questions. Overall, effective financial distress risk management can have a positive impact on the stability of a company's financial performance. However, challenges related to leverage management remain a major concern. Therefore, further research is needed to identify optimal strategies that companies can implement in mitigating financial distress risk and improving financial performance. Keywords: , ,
Pengaruh Tingkat Pengungkapan Informasi Korporasi Berbasis Website Terhadap Perilaku Tax Avoidance Perusahaan Go Public di Indonesia Fadhila Purendka; Liza Alvia; Mega Metalia; Neny Desriani
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i1.869

Abstract

This research aims to determine the effect of the level of website-based disclosure of company information on corporate tax avoidance behavior. The objects in this research are all companies listed on the Indonesia Stock Exchange for the period June 2024. Data collection in this research uses content analysis methods and data processing using the SPSS application. The sampling technique in this research used purposive sampling with a final sample size of 399 companies. The research results show that the level of website-based disclosure of company information has a negative and significant effect on tax avoidance behavior in public companies in Indonesia.
Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas terhadap Nilai Perusahaan Sektor Consumer Goods yang Terdaftar di Bursa Efek Indonesia Muhammad Abduh Hafidz; Agrianti Komalasari; Yuztitya Asmaranti; Neny Desriani
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 3 No. 2 (2025): April : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v3i2.1281

Abstract

Company value is one of the main indicators used by investors to assess the performance and prospects of a company. This study aims to analyze the influence of liquidity, solvency, and profitability on the value of consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research sample consisted of 20 companies selected using the purposive sampling method. Data analysis was carried out by multiple linear regression using SPSS 27 software. The results show that liquidity has a negative and significant effect on company value, solvency has a positive and significant effect on company value, while profitability does not have a significant effect on company value. These results indicate that management must pay attention to efficiency in managing liquid assets, maintain a balance between debt and its own capital, and consider other factors other than profitability in increasing company value.
Pengaruh Elemen E-Commerce terhadap Kinerja Usaha Mikro Kecil dan Menengah di Kota Bandar Lampung Nawawi, Arvira Meita; Sudrajat; Desriani, Neny
Regress: Journal of Economics & Management Vol. 3 No. 2 (2023)
Publisher : Medan Resource Center

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

Abstract

The purpose of this study is to empirically test the influence of E-Commerce Elements, namely Organizational Support, Technological Competence and External Environment on the Performance of Micro, Small and Medium Enterprises in Bandar Lampung City. This research uses a purposive sampling technique in taking samples. Based on predetermined criteria, 52 Culinary MSMEs were obtained located around the Lampung University campus. The type of data used was primary data obtained from distributing questionnaires. The analytical method used is multiple linear regression analysis. The research results show that organizational support influences MSME performance. Technological Competency has a positive and significant effect on MSME Performance. The external environment has a positive and significant effect on MSME performance.
Pelatihan Aplikasi Publish or Perish dan Vosviewer untuk Optimalisasi Percepatan Kelulusan Mahasiswa Tingkat Akhir Neny Desriani; Joni Putra; Aryan Danil Mirza. BR; Diajeng Fitri Wulan
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 4 (2025): Oktober : SAFARI :Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i4.3250

Abstract

Delays in the graduation of final-year students remain a common problem in higher education. One of the causes is low academic literacy, particularly in literature searches and bibliography compilation. To address this issue, this community service activity was carried out through training in the use of the Publish or Perish (PoP) and VOSviewer applications. The training was held at the Accounting Computer Laboratory of the University of Lampung using a participatory workshop method that emphasized hands-on practice and intensive mentoring. A total of 20 final year students from the Accounting Study Program were involved in this activity. The evaluation results showed a significant increase in participants' understanding. Students were able to compile more systematic literature reviews and identify research gaps in their respective fields of study. This activity also had an impact on increasing student motivation in completing their theses and reducing the technical burden on supervising lecturers. Thus, PoP and VOSviewer training proved to be effective in strengthening academic literacy, supporting graduation acceleration, and encouraging a culture of research in higher education. Moving forward, similar programs can be expanded to other study programs and integrated with scientific article writing training.
Meningkatkan Daya Saing UMKM Lampung melalui Pelatihan Manajemen Keuangan Syariah dan Pendampingan Legalitas Usaha Joni Putra; Aryan Danil Mirza. BR; Neny Desriani; Rindy Dwi Ladista
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 4 (2025): Oktober : SAFARI :Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i4.3251

Abstract

MSMEs are a strategic sector in the Indonesian economy. However, many MSMEs face fundamental obstacles in the form of low business legality and minimal Islamic financial literacy, requiring comprehensive assistance. This community service activity aims to improve the competitiveness of MSMEs through business legality assistance based on Online Single Submission (OSS) and Islamic financial management training. This PKM involves 12 MSMEs from various sectors, including food and beverage, makeup services, Pahawang tour services, and local honey production. The training was held on September 5, 2025, at Maharindu Kopi, Bandar Lampung. Participants received educational materials, hands-on practice in registering for a Business Identification Number (NIB), and training in Islamic financial literacy. The results of the activity showed that 10 of the 12 MSMEs successfully obtained business legality in the form of an NIB. In addition, the participants' Islamic financial literacy increased significantly, with an average increase in understanding of 40-50% after participating in the training. Participants also began to be able to prepare simple sharia-based cash flow reports and recognize sharia financial products relevant to their businesses. The success of this program has great potential to be expanded to other regions as a model for empowering competitive, professional, and sustainable MSMEs.
Co-Authors Al-ghifari, Abidzar Septawandra Aryan Danil Mirza. BR Aryan Danil Mirza. BR, Aryan Danil Diajeng Fitri Wulan Einde Evana Fadhila Purendka Fatkhur Rohman Joni Putra Ken Karunia Megan Komalasari, Agrianti Ladista, Rindy Dwi Liza Alvia Maheswari, Fidela Salsabilla Mega Metalia, Mega Muhammad Abduh Hafidz Nawawi, Arvira Meita Nesa Delfi Eftasari Nurdiono Nurdiono Oktavia, Reni Putra, Joni Putri Handayani Saputra, M Rizky Rico Sudrajat Syavira, Adhelia Yuztitya Asmaranti