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All Journal Jurnal EMT KITA IKRA-ITH ABDIMAS 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 Media Ilmiah Akuntansi Cross-border Jurnal Pemberdayaan Nusantara Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat BEGAWE: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Nasional (JPN) Indonesia Indonesian Journal of Community Empowerment Jurnal Akuntansi Joong-Ki Journal of Community Dedication
Nelli Novyarni
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities 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

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Nilai Perusahaan: Tanggung-Jawab Sosial, Penghindaran Pajak dan Manajemen Laba Novyarni, Nelli; Cahyasari, Ika; Harni, Reni; Kartijo, Kartijo; Rahayu , Dwi
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v8i3.5532

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR) dan Tax Avoidance terhadap nilai perusahaan dengan manajemen laba sebagai variabel intervening. Objek penelitian ini adalah perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia pada sektor properti dan real estate selama periode 2018-2021. Penelitian ini menggunakan metode kuantitatif dengan sampel sebanyak 59 perusahaan, dimana 12 di antaranya dipilih dan dianalisis menggunakan Eviews 12. Hasil penelitian menunjukkan bahwa Corporate Social Responsibility (CSR memiliki pengaruh signifikan terhadap manajemen laba. Sebaliknya, Tax Avoidance tidak berpengaruh terhadap manajemen laba. Selain itu, nilai perusahaan tidak dipengaruhi oleh Corporate Social Responsibility (CSR), Tax Avoidance, maupun manajemen laba. Penelitian ini juga menemukan bahwa manajemen laba tidak dapat mengintervensi hubungan antara Corporate Social Responsibility (CSR) dan nilai perusahaan, maupun hubungan antaraTax Avoidance dan nilai perusahaan. Temuan ini memberikan wawasan mengenai hubungan antara Corporate Social Responsibility (CSR), Tax Avoidance, dan manajemen laba dalam konteks perusahaan properti dan real estate di Indonesia selama periode 2018-2021ABSTRACTThis research aims to analyze the influence of Corporate Social Responsibility (CSR) and Tax Avoidance on company value with earnings management as an intervening variable. The objects of this research are companies listed on the Indonesian Stock Exchange in the property and real estate sector during the 2018-2021 period. This research uses quantitative methods with a sample of 59 companies, of which 12 were selected and analyzed using Eviews 12. The research results show that Corporate Social Responsibility (CSR has a significant influence on earnings management. On the other hand, Tax Avoidance has no effect on earnings management. Apart from that , company value is not influenced by Corporate Social Responsibility (CSR), Tax Avoidance, or earnings management. This research also finds that earnings management cannot intervene in the relationship between Corporate Social Responsibility (CSR) and company value,nor the relationship between Tax Avoidance and. company value. These findings provide insight into the relationship between Corporate Social Responsibility (CSR), Tax Avoidance, and earnings management in the context of property and real estate companies in Indonesia during the 2018- 2021 period
PELATIHAN KEPEMIMPINAN DAN MANAJEMEN ORGANISASI PADA UNIT KEGIATAN MAHASISWA KOPERASI MAHASISWA SEKOLAH TINGGI ILMU EKONOMI INDONESIA JAKARTA Budianto, Alifia Agustina; Lidheawati Nuraini; Evi Fitriani; Nabilla Wini Liestasya; Rutinaias Haholongan; Nelli Novyarni
BEGAWE: Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2024): BEGAWE: Jurnal Pengabdian Masyarakat, April 2024
Publisher : Lembaga Berugak Baca

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62667/begawe.v2i1.87

Abstract

Kepemimpinan dan manajemen organisasi memainkan peran kunci dalam mencapai visi dan misi unit kegiatan mahasiswa (UKM), terutama Koperasi Mahasiswa (Kopma) di Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta. Namun, Kopma STIE Indonesia Jakarta menghadapi beberapa tantangan dalam hal pemahaman konsep dasar kepemimpinan dan manajemen organisasi, keahlian dalam fungsi manajemen, komunikasi, kolaborasi, motivasi, dan inovasi. Untuk mengatasi tantangan ini, dilakukan pelatihan dengan metode penyuluhan dan tanya jawab, memaparkan materi tentang konsep dasar kepemimpinan dan manajemen organisasi. Materi mencakup konsep dasar kepemimpinan, fungsi aplikasi kepemimpinan, serta manajemen organisasi. Hasil pelatihan menunjukkan bahwa sebagian besar peserta memiliki pemahaman yang kurang baik tentang kepemimpinan dan manajemen organisasi sebelumnya, tetapi materi tersebut membantu meningkatkan pemahaman mereka. Pelatihan diharapkan dapat membantu anggota UKM Kopma STIE Indonesia Jakarta mengembangkan keterampilan kepemimpinan, memperdalam pemahaman tentang manajemen organisasi, meningkatkan efektivitas dalam mencapai tujuan, memperkuat kerjasama tim, meningkatkan kemampuan komunikasi, dan memberikan wawasan berharga dalam menghadapi tantangan organisasi mahasiswa. Ini memberikan landasan yang kuat untuk pengembangan kepemimpinan dan manajemen organisasi yang lebih baik di masa depan bagi UKM Kopma STIE Indonesia Jakarta.
Penyuluhan Penetapan Harga Pokok Produksi Barang/Jasa Bagi Anggota AMPI/HKTI Bandung Barat Novyarni, Nelli; Anhar, Muhammad; 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.  
Pentingnya Pengolahan Lemon Dan Potato Chips Pada Desa Wisata Margaluyu, Bandung Novyarni, Nelli; Harni, Renii; Kartijo, Kartijo
IKRA-ITH ABDIMAS Vol. 9 No. 1 (2025): Jurnal IKRAITH-ABDIMAS Vol 9 No 1 Maret 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikra-ithabdimas.v9i1.4151

Abstract

Kegiatan ini betujuan memberikan penyuluhan tentang bagaimana mengolah lemon dan potato chips yang baik bagi petani. Kegiatan ini menggunakan metode penyuluhan tentang pengolahan lemon dan potato chips dengan menggunakan materi pengolahan lemon dan potato chips yang diberikan oleh nara sumber. Hasil dari kegiatan pengabdian masyarakat di pedesaaan adalah peserta dapat memahami pentingnya pengolahan lemon dan potato chips dengan benar, serta bagaimana ekonomi memengaruhi mereka. dan dapat mengolah dan mengelola financial dengan baik.
Pengaruh Corporate Social Responsibility dan Tax Avoidance terhadap Nilai Perusahaan melalui Earnings Management sebagai Variabel Intervening Novyarni, Nelli; Cahyasari, Ika; Harni, Reni; Kartijo, Kartijo; Rahayu, Dwi
Jurnal EMT KITA Vol 10 No 1 (2026): JANUARY 2026
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.v10i1.5395

Abstract

This research aims to analyze the influence of Corporate Social Responsibility (CSR) and Tax Avoidance on company value with earnings management as an intervening variable. The objects of this research are companies listed on the Indonesian Stock Exchange in the property and real estate sector during the 2018-2021 period. This research uses quantitative methods with a sample of 59 companies, of which 12 were selected and analyzed using Eviews 12. The research results show that Corporate Social Responsibility (CSR has a significant influence on earnings management. On the other hand, Tax Avoidance has no effect on earnings management. Apart from that , company value is not influenced by Corporate Social Responsibility (CSR), Tax Avoidance, or earnings management. This research also finds that earnings management cannot intervene in the relationship between Corporate Social Responsibility (CSR) and company value, nor the relationship between Tax Avoidance and. company value. These findings provide insight into the relationship between Corporate Social Responsibility (CSR), Tax Avoidance, and earnings management in the context of property and real estate companies in Indonesia during the 2018-2021 period. Implications of the findings The insignificant influence of CSR disclosure on company value is also caused by low CSR disclosure, investor behavior, and CSR variables that cannot be measured directly and the insignificant influence of tax avoidance on company value implies that tax avoidance efforts cannot increase company value.
Penyuluhan Penyusunan Anggaran Fleksibel bagi Karyawan Perusahaan Bagian Akuntansi di Jakarta Novyarni, Nelli; Harni, Reni; Kartijo , Kartijo; Maysa A, Ira
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 7 No. 2 (2026): Mei
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jpni.v7i2.1745

Abstract

A training program on flexible budgeting has been conducted involving 35 accounting employees from various companies in Jakarta, aiming to enhance participants' capacity in understanding and implementing flexible budgeting concepts in their daily work practices, considering that flexible budgeting plays a strategic role in corporate financial management as it enables adjustment of projections and fund allocations according to changes in activity volume and evolving business environment dynamics. The program employed a participatory approach through material delivery, interactive discussions, and real-case simulations, where participants were equipped with knowledge regarding budgeting preparation stages, fixed and variable cost analysis techniques, and the application of flexible budgeting as a managerial decision-making instrument, with evaluation conducted using pre-tests and post-tests to measure understanding levels before and after the program. Evaluation results indicated a significant improvement in participants' understanding of flexible budgeting concepts and techniques that are more adaptive and efficient, thus the program is expected to provide long-term impacts in the form of enhanced professional competency of accounting employees and encourage companies to develop budgeting systems that are more responsive to business condition fluctuations and market changes.
Menuju Lulusan yang Siap Industri: Pengalaman Kolaborasi Universiti Malaysia Sabah dengan UKM Novyarni, Nelli; Noormansyah, Irvan; Zulfiati, Lies; Andyarini, Kus Tri; Noor Fzlinda Fabeil
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v5i2.15545

Abstract

Kegiatan pengabdian masyarakat internasional ini dilatarbelakangi oleh tantangan yang dihadapi perguruan tinggi di Indonesia dalam menciptakan lulusan yang siap kerja dan relevan dengan kebutuhan industri, terutama mengingat tingginya angka pengangguran lulusan dan pentingnya peran UMKM dalam perekonomian nasional. Tujuan utama kegiatan ini adalah untuk meningkatkan pemahaman peserta tentang pentingnya kolaborasi antara perguruan tinggi dan UMKM dalam membentuk lulusan yang kompeten dan mampu bersaing di dunia industri. Metode yang digunakan meliputi seminar daring dengan pemaparan materi dari narasumber dari Universiti Malaysia Sabah yang diselingi diskusi interaktif dan sesi tanya jawab. Hasil kegiatan menunjukkan tingkat keaktifan peserta yang tinggi, peningkatan pemahaman tentang manfaat kolaborasi, serta rencana tindak lanjut dari peserta untuk menjalin kemitraan dengan UMKM di lingkungan mereka. Kegiatan ini turut memberikan pengalaman langsung dan wawasan praktis dalam membangun sinergi yang efektif antara dunia akademik dan dunia usaha.
PENGABDIAN PADA MASYARAKAT UNTUK PEMBERDAYAAN PEREMPUAN KELURAHAN SAMBONGPARI MELALUI PELATIHAN PEMBUATAN DAN PEMASARAN RENGGINANG Dedi Karmana; Kartijo; Silvy Kartikasari; Nenden Hendayani; Ahmad Husen; Fauziyyah Sahar; Nelli Novyarni; Cikal Rosyayuda; Muhammad Rofi' Alqulyubi; Soni Tri Senjaya; Muhamad Abdul Azis; Rani Nuraeni
JOURNAL OF COMMUNITY DEDICATION Vol. 4 No. 4 (2025): AGUSTUS
Publisher : Adiba Aisha Amira

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

Abstract

Rengginang Crackers are a food made from glutinous rice where the glutinous rice grains are combined and become a crunchy cracker-like food. In community service activities, training in making rengginang with plants as food coloring will provide knowledge and skills to women in the village in processing local ingredients into products that have added value and high economic value. The stages of this training start from the selection of materials, processing techniques, the coloring process, and good packaging. Another important aspect, namely the marketing aspect, is provided with the aim of village women being able to sell rengginang products with more effective marketing strategies. The benefits of this community service activity are aimed at female MSMEs and youth in the environment of babakan cikurubuk, Tasikmalaya Regency. Business actors in babakan cikurubuk, Tasikmalaya Regency, especially women, are currently utilizing agricultural products as business products. Business actors in babakan cikurubuk, Tasikmalaya City, especially women, can also make rengginang from sweet potatoes, glutinous rice, and rice as well as food coloring from plants. This activity benefits the village community, and the community service also serves as a catalyst for students to improve their organizational skills and participate in a Community Service Program (PKM) under the guidance of a supervising lecturer. Evaluation results for MSME participants indicate that 95 percent have grasped the material presented in the training. This demonstrates that participants understand how to empower rengginang production.
PENYULUHAN KEWIRAUSAHAAN KEPADA PARA SISWA SMK MUHAMMADIYAH 1 BANDUNG Ahmad Husen; Evie Farida Juliarta; Nelli Novyarni
JOURNAL OF COMMUNITY DEDICATION Vol. 3 No. 3 (2024): Journal of Community Dedication
Publisher : 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.
Pengaruh Corporate Social Responsibility dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderator Novyarni, Nelli; Aminur, Dede Rizki; Harni, Reni; Kartijo, Kartijo
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 2026
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.v10i3.6100

Abstract

In the domestic market, companies such as PT Bukit Asam Tbk (PTBA) recorded a decline in revenue and profit in 2023 compared to the previous year due to price pressures, but remain optimistic about long-term prospects with market and production diversification strategies. This study aims to analyze the effect of Corporate Social Responsibility (CSR) and Company Size on Company Value, with Profitability as a moderating variable. The research subjects were coal mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study used a quantitative approach with an archival research method to analyze the effect of Corporate Social Responsibility (CSR) disclosure and company size on company value, with profitability as a moderating variable. The data used were secondary data obtained from companies' annual reports and sustainability reports published on the official Indonesia Stock Exchange website (www.idx.co.id) and the official websites of each company. The population in this study was coal mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling method based on certain predetermined criteria. The data analysis techniques used were multiple linear regression and Moderated Regression Analysis (MRA), which were processed using EViews 13 software. The results of the study indicate that CSR Disclosure affects Company Value, Company Size affects Company Value. The influence of CSR and company size on company value is 31.56%. In addition, the effectiveness of CSR in increasing company value does not depend on the level of profitability and profitability is not always a reinforcing mechanism between company size and company value, so it does not automatically translate into increased value in the eyes of the market.
Co-Authors Ahmad Husen Ahmad Husen Ahmad Husen Aminur, Dede Rizki Anastasia, Yessi Andyarini, Kus Tri Arini Yuliasih Atikah, Destria Ayu Bayu Pratama Bayu Pratama, Bayu Budianto, Alifia Agustina Cahyasari, Ika Christiantoro, Dwi Cikal Rosyayuda Debi Arianti Dedi Karmana Dzaky, Ahmad Naufal Elizabeth Yuswantoro EVI FITRIANI Evie Farida Juliarta Evie Farida Juliarta Fauziyyah Sahar Hannissa Nurrahma Harjanto, Fariz Hutama Putra Harni, Reni Harni, Renii Ikhsana, Julita Yasmien Imelda Aprileny Imelda Aprileny Indriani, Agustina Irvan Noormansyah Kartijo Kartijo Kartijo , Kartijo Kartijo, Kartijo Krisnando Kus Tri Andyarini Lidheawati Nuraini Lies Zulfiati Lisna Wati Maserih Maserih Maserih Maserih Maserih Maserih, Maserih Maysa A, Ira Mega Fatimah Rosana Muhamad Abdul Azis Muhammad Anhar Muhammad Luthfi Muhammad Rofi' Alqulyubi Mulya, Abidah Ardelia Nabilla Wini Liestasya Naue, Tresya Febrinasari Nenden Hendayani Noor Fzlinda Fabeil Nora Hutabarat Nurwijayanti Pratiwi, Amreiza Rahayu , Dwi Rani Nuraeni 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 Silvy Kartikasari Soni Tri Senjaya Sumitro Sumitro Sumitro Sumitro Sumitro Taufik Hidayat Yessi Anastasia