Article Per Year (5 Year)
p-Index From 2020 - 2025
3.98
P-Index
This Author published in this journals
All Journal Jurnal EMT KITA IKRA-ITH EKONOMIKA Jurnal STEI Ekonomi Jurnal Akuntansi dan Manajemen BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Pengabdian Nasional (JPN) Indonesia Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes AJAD : Jurnal Pengabdian kepada Masyarakat PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia PROGRESIF Media Riset Akuntansi Auditing & Informasi Journal of Community Dedication Media Ilmiah Akuntansi Cross-border Jurnal Pemberdayaan Nusantara Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Jurnal Pengabdian Nasional (JPN) Indonesia Indonesian Journal of Community Empowerment Jurnal Akuntansi
Nelli Novyarni
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 31 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 31 Documents
Search

 1   2   3   4 
The Effect of Sales Growth, Profitability, and Leverage on Earnings Management Naue, Tresya Febrinasari; Anastasia, Yessi; Harjanto, Fariz Hutama Putra; Novyarni, Nelli
PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia Vol 6 No 1 (2023): PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia
Publisher : Perkumpulan Pendidik Kewirausahaan Indonesia (Perwira Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/perwira.6.1.1-18

Abstract

The purpose of this study is to examine the effect of sales growth, profitability, and leverage on earnings management by using companies in coal mining sector registered on Indonesian Stock Exchange (IDX) for the period of 2017 to 2020. This research uses purposive sampling methods with predetermined criteria. The samples used in this study are 20 companies with a total sample of 80 data. This study is analysed using panel data regression in Eviews 10. The results demonstrate that sales growth and leverage partially have a significant effect on earnings management, while profitability has no significant effect on earnings management. Furthermore, sales growth, profitability and leverage simultaneously and significantly affect earnings management.
Penyuluhan Penetapan Harga Pokok Produksi dan Strategi Pemasaran Susu Sapi dan Sayuran Bagi Anggota AMPI/HKTI Novyarni, Nelli; Anhar, Muhammad; Sumitro, Sumitro; Maserih, Maserih
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 4 No 1 (2024)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v4i1.1521

Abstract

The aim of this community service is to provide an understanding of how to determine the basic production price of cow's milk products for dairy farmers in Pengalengan and to provide an understanding of marketing strategies for cow's milk products for dairy farmers in Pengalengan. The method used is interactive where the speaker and participants ask each other questions and answers regarding the counseling given. The result of this community service is that the participants understand how to calculate the cost of production for goods and services sold in the form of cow's milk and agricultural products such as potatoes and vegetables. The implication of this community service is the application of the correct calculation of the cost of production for livestock breeders and farmers in canning so as to produce competitive selling prices.
Penyuluhan Pengolahan Jeruk Lemon dan Keripik Kentang bagi UMKM, Pokdarwis, Petani, Nelayan, Kader Posyandu, dan Peternak pada Desa Wisata Margaluyu Pengalengan, Kabupaten Bandung Novyarni, Nelli; Harni, Reni; Kartijo
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 5 No. 3 (2024): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v5i3.942

Abstract

This activity aims to provide education on proper techniques for processing lemons and potato chips, specifically for MSMEs, Pokdarwis, farmers, fishermen, posyandu cadres, and livestock breeders in the tourist village of Margaluyu, Pengalengan, Bandung district. The method employed in this activity involves counseling based on materials provided by competent resource persons. The results of this community service activity indicate that participants have gained a clear understanding of the importance of proper processing techniques, as well as the economic impacts on MSMEs, Pokdarwis, farmers, fishermen, posyandu cadres, and breeders in Margaluyu Tourism Village, Pengalengan, Bandung Regency. Additionally, participants have also improved their skills in financial management
PENYULUHAN KEWIRAUSAHAAN KEPADA PARA SISWA SMK MUHAMMADIYAH 1 BANDUNG Ahmad Husen; Evie Farida Juliarta; Nelli Novyarni
JOURNAL OF COMMUNITY DEDICATION Vol. 4 No. 4 (2024): NOVEMBER
Publisher : CV. ADIBA AISHA AMIRA

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

Abstract

Entrepreneurship is a field that is still unfamiliar to vocational high school students. The process of introducing and understanding entrepreneurship needs to be encouraged early on. Many students are still confused about the function and values ​​of entrepreneurship. To introduce entrepreneurship, counseling and reinforcement are needed for students at school. Community service activities are carried out so that students have a good interest in entrepreneurship. The method of activity is counseling with theoretical and practical materials. This activity was attended by 35 students at SMK Muhammadiyah 1 Bandung. The results of the activity, students were able to understand the importance of the role of entrepreneurship. It is hoped that students after completing their education can become reliable and responsible entrepreneurs later. Entrepreneurship can be one of the skills that can explore students' potential and play an important role in students' lives in the future. The purpose of community service is to provide insight and increase interest in entrepreneurship in vocational high schools to know about entrepreneurship. The application of this entrepreneurial spirit for vocational high school students is still considered difficult, because the education they take sometimes mentally they are not ready to enter the world of entrepreneurship. In developing this entrepreneurial spirit, high interest is needed. A strong interest in entrepreneurship will encourage students to be brave in entrepreneurship, because with this interest students feel they have the strength and ability to lead them to become successful entrepreneurs. But on the other hand, if the student does not have an interest in entrepreneurship, then the student will be afraid to develop his skills and will not be able to become a successful entrepreneur. In developing an entrepreneurial spirit in vocational high school students, not only skills education is needed, another factor that is no less interesting is the introduction of material about entrepreneurship which is indeed very much needed by vocational high school students.
Pengelolaan Keuangan ditinjau dari Perspektif Self Efficacy dan Financial Knowledge Novyarni, Nelli; Atikah, Destria Ayu; Harni, Reni; Kartijo, Kartijo
Media Ilmiah Akuntansi Vol. 12 No. 1 (2024): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v12i1.38

Abstract

Everyone must learn to manage their own finances, including students. Students have the latest attitudes to meet primary and secondary needs. This must be done to avoid failure in managing personal finances with financial knowledge. The aim of this research is to find out how financial knowledge and financial independence impact the personal financial management of Bachelor of Accounting students. The primary and secondary data used in this research are qualitative data which were quantified using a Likert scale. The data collection method is through distributing questionnaires via Google Forms. Classical assumption tests, multiple linear regression analysis, and hypothesis testing were used to analyze the data. Study results from processed data
Penyuluhan Penetapan Harga Pokok Produksi Barang/Jasa Bagi Anggota AMPI/HKTI Bandung Barat Nelli Novyarni; Muhammad Anhar; Sumitro Sumitro; Maserih Maserih
Jurnal Pemberdayaan Nusantara Vol 4, No 1 (2024): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v4i1.7436

Abstract

ABSTRACT The aim of this community service is to provide an understanding of how to determine the basic production price of cow's milk products for dairy farmers in Pengalengan and to provide an understanding of marketing strategies for cow's milk products for dairy farmers in Pengalengan. The method used is interactive where the speaker and participants ask each other questions and answers regarding the counseling given. The result of this community service is that the participants understand how to calculate the cost of production for goods and services sold in the form of cow's milk and agricultural products such as potatoes and vegetables. The implication of this community service is the application of the correct calculation of the cost of production for livestock breeders and farmers in canning so as to produce competitive selling prices.  
ANALISIS PENERAPAN METODE BIAYA BERDASARKAN AKTIVITAS DALAM PENENTUAN BEBAN POKOK PRODUKSI PADA UHARU ROASTERY Novyarni, Nelli; Dzaky, Ahmad Naufal; Harni, Reni; Kartijo
IKRAITH-EKONOMIKA Vol. 8 No. 1 (2025): IKRAITH-EKONOMIKA Vol 8 No 1 Maret 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v8i1.4299

Abstract

Abstrak- Tantangan yang dihadapi sektor UMKM adalah kurangnya kemampuan dalammanajemen usaha. Salah satunya adalah ketelitian dalam menghitung besaran beban pokokproduksi pada produk yang dihasilkan. padahal kalkulasi itu sangat krusial dalam mendapatkanharga jual suatu produk. Oleh karena itu, penting untuk menerapkan metode yang lebih baik untukmengambil keputusan yang tepat. Tujuan dari penelitian ini adalah untuk menganalisisperbandingan kalkulasi beban pokok produksi dengan menggunakan metode Traditional Costing(TC) dan Activity-Based Costing (ABC), serta menganalisis keuntungan diperolehnya penerapanmetode tersebut. Penelitian ini merupakan penelitian kualitatif deskriptif dengan metodewawancara dan dokumentasi. Hasil dari penelitian ini membuktikan bahwa, kalkulasi BOPmenggunakan metode Activity-Based Costing (ABC) menghasilkan nilai yang lebih tinggidibandingkan dengan kalkulasi UHARU Roastery yang menggunakan metode Traditional Costing(TC). Kalkulasi BOP menggunakan metode Activity-Based Costing lebih relevan dalampenetapan beban pokok produksi, karena factory overhead yang dibebankan ke setiap produksesuai dengan jenis dan karakteristik aktivitas yang menyerap sumber daya..
PENYULUHAN PENGEMBANGAN KARAKTER DAN KETERAMPILAN PADA ANGGOTA KARANG TARUNA CIPINANG BESAR UTARA Pratama, Bayu; Novyarni, Nelli; Mulya, Abidah Ardelia; Ikhsana, Julita Yasmien; Sabillah, Niken
MAJU : Indonesian Journal of Community Empowerment Vol. 1 No. 6 (2024): MAJU : Indonesian Journal of Community Empowerment, November 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/pbys8q63

Abstract

This article discusses character and skill development counselling for members of Karang Taruna RW 08 Cipinang Besar Utara through a structured extension program. The method used is a participatory approach that involves members of Karang Taruna in every stage of the activity. Counselling activities include practical skills training and discussions about character values, such as leadership, cooperation, and social responsibility. The evaluation results showed significant improvements in member skills as well as positive changes in attitudes and behaviours. Thus, this program not only contributes to individual development, but also strengthens the role of Karang Taruna as a change agent in the community. This PKM activity is an effort to equip the members of Karang Taruna RW 08 Cipinang Besar Utara with the necessary provisions to become a superior young generation. Through this counselling, the cadet members are expected to be able to develop strong characters and skills that are relevant to the needs of the working world. It is hoped that, with the provisions they have, the participants can become agents of change in their environment and contribute to community development.
Pemberdayaan Budaya Kerja Efektif sebagai Kunci Keberhasilan Tim UKM Sakuntala Rutinaias Haholongan; Bayu Pratama; Agustina Indriani; Nelli Novyarni; Hannissa Nurrahma; Taufik Hidayat; Silviana Hidayati
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 3 No. 2 (2025): ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v3i2.1537

Abstract

Empowering an effective work culture is the key to improving team performance to achieve the vision and mission of the Student Activity Unit (UKM), especially UKM Sakuntala. In improving the performance of the Sakuntala UKM team, they often face several challenges in terms of communication, motivation, training, performance monitoring and giving awards. To overcome these challenges, training was carried out using counseling and question and answer methods, presenting material on the concept of effective work culture in improving team performance. The research results show that an effective work culture, such as effective communication, teamwork, and motivation, has a significant impact on the performance of the Sakuntala UKM team. Material includes Empowering an Effective Work Culture, Collaboration and Teamwork, and the Role of Leaders. The results of this outreach show that all members of UKM Sakuntala have a fairly good understanding of effective work culture and understand enough about improving teamwork. This counseling also emphasizes the importance of harmonious relationships between leaders and subordinates, as well as a conducive work environment. It is hoped that this counseling can help Sakuntala UKM members develop a more effective work culture, improve communication skills, strengthen the performance of the Sakuntala UKM team, and provide insight into facing the challenges that exist in the organization. This provides a strong foundation for empowering a more effective work culture in the future for Sakuntala.
PROFITABILITAS DARI SUDUT PANDANG TATA KELOLA YANG BAIK DAN UKURAN PERUSAHAAN Novyarni, Nelli; Pratiwi, Amreiza; Harni, Reni; Kartijo
Jurnal Akuntansi Vol. 25, No. 1, Januari - Juni 2025
Publisher : Universitas Kristen Krida Wacana

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

Abstract

In this study, we will analyse the consumer goods, basic materials, and chemicals sectors for companies listed on the Indonesia Stock Exchange from 2020 to 2022. We will look at how firm size and effective corporate governance affect profitability.   E-Views 12 panel data regression analysis and descriptive quantitative methods are used in this investigation.   Participants in the research include companies that were listed on the IDX between 2020 and 2022 and belong to the consumer products, basic materials, and chemicals sectors.  The sample, which consisted of 71 firms and yielded 213 observations in total, was selected using a purposeful selection method.   This inquiry makes use of secondary sources of information.  For the purpose of documenting the data gathering process, the official websites of the company and IDX (www.idx.co.id) are used.   Based on the study's findings, we can say that “(1) managerial ownership has a positive and significant effect on profit, (2) constitutional ownership does not affect profit, (3) an independent board of commissioner ownership has a positive and significant effect on profit, (4) the audit committee ownership has a positive and significant effect on profit , and (5) the size of the company ownership has a positive and significant effect on profit”.  Keywords :  Ownership, Independence Board of commissioners, Audit Committee, Company Size, Profitability
Co-Authors Agustina Indriani Ahmad Husen Anastasia, Yessi Anhar, Muhammad Arini Yuliasih Atikah, Destria Ayu Bayu Pratama Bayu Pratama, Bayu Christiantoro, Dwi Debi Arianti Dwi Rahayu Dzaky, Ahmad Naufal Elizabeth Yuswantoro Evie Farida Juliarta Hannissa Nurrahma Harjanto, Fariz Hutama Putra Harni, Reni Ikhsana, Julita Yasmien Imelda Aprileny Imelda Aprileny Kartijo Kartijo, Kartijo Krisnando Kus Tri Andyarini Lisna Wati Maserih Maserih Maserih Maserih Maserih Maserih Maserih Maserih, Maserih Muhammad Anhar Muhammad Luthfi Mulya, Abidah Ardelia Naue, Tresya Febrinasari Nora Hutabarat Pratiwi, Amreiza Reni Harni Reni Harni Reni Harni Reni Harni Rimi Gusliana Mais Rini Ratnaningsih Risma Wati Rizkha Fadhilah Rutinaias Haholongan Sabillah, Niken Setiawan, Muhammad Rizki Silviana Hidayati Sumitro Sumitro Sumitro Sumitro Sumitro Sumitro Sumitro Taufik Hidayat Yessi Anastasia