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All Journal EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) JMM (Jurnal Masyarakat Mandiri) SEIKO : Journal of Management & Business Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI EQIEN - JURNAL EKONOMI DAN BISNIS Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi ACCOUNTHIK : Journal of Accounting and Finance Al-Kharaj: Journal of Islamic Economic and Business Tangible Journal Jurnal Ilmiah Wahana Pendidikan JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Indonesian Community Journal Eduvest - Journal of Universal Studies Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Innovative and Creativity
Venni Avionita
Universitas Singaperbangsa Karawang
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Neuroscience Public Health Social Sciences Other

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OPTIMALISASI MASYARAKAT DAN PEMERINTAH DESA DALAM MEWUJUDKAN UMKM SEHAT DAN PRODUKTIF DI WILAYAH PESISIR Rani Apriani; Pamungkas Satya Putra; Fety Nurlia Muzayanah; Venni Avionita; Syamsul Huda
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i2.548-554

Abstract

UMKM Sehat dan Produktif di wilayah pesisir tidak terlepas dari optimalisasi masyarakat dan pemerintahan desa yang selalu ingin meningkatkan kualitas UMKM yang ada di daerahnya. Perkembangan UMKM di Indonesia khususnya di Desa Dongkal Karawang harus selalu di tigkatkan baik dari segi kualitas terhadap produk yang dihasilkan agar dapat menjadi UMKM yang sehat dan produktif. Dibutuhkan suatu optimalisasi terhadap masyarakat dan juga pemerintah desa sebagai penggiat usaha UMKM salah satunya melalui kegiatan ssosialisasi secara langsung. Dibutuhan suatu komitmen agar UMKM yang ada dapat menjadi UMKM yang sehat dan produktif.  Pengabdian ini nantinya diharapkan UMKM yang ada di DEsa Dongkal Karawang bisa naik kelas dengan memanfaatkan fasilitas yang ada.
Analisis Kinerja Keuangan, Corporate Governance, dan Corporate Social Responsibility pada Perusahaan Energi: Studi Kasus pada PT Medco Energi Internasional Tbk Periode 2020-2024 Shania Asfi; Solihin Sidik; Venni Avionita
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 5 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i5.11893

Abstract

This study aims to analyze financial performance, corporate governance, and corporate social responsibility at PT Medco Energi Internasional Tbk during the period 2020–2024. The research uses a descriptive method with quantitative and qualitative approaches based on secondary data obtained from financial statements, annual reports, and sustainability reports. Quantitative analysis includes financial ratios such as ROA, ROE, DAR, DER, TATO, and Inventory Turnover, while qualitative analysis reviews the implementation of corporate governance and corporate social responsibility. The results indicate that financial performance generally improved, corporate governance was implemented effectively, and corporate social responsibility contributed positively to corporate reputation and business sustainability.
Pengaruh Profitabilitas, Leverage, Dan Likuiditas Terhadap Agresivitas Pajak (studi Kasus Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek IndonesiaPeriode 2020-2024) Jessica Maulidia Halim; Eva Maria Sulastri; Venni Avionita
SEIKO : Journal of Management & Business Vol 9, No 2 (2026)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i2.11708

Abstract

Penelitian ini bertujuan untuk wede168 menganalisis pengaruh profitabilitas, leverage, dan likuiditas terhadap agresivitas pajak. Penelitian dilakukan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Jumlah sampel dalam penelitian ini sebanyak 7 perusahaan dengan total 35 data observasi yang diperoleh menggunakan metode purposive sampling. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan verifikatif dan metode explanatory survey untuk menguji hubungan kausal antar variabel. Data dianalisis menggunakan regresi linier berganda dengan bantuan program SPSS.Hasil penelitian menunjukkan bahwa secara parsial profitabilitas tidak berpengaruh signifikan terhadap agresivitas pajak, sedangkan leverage dan likuiditas berpengaruh positif dan signifikan terhadap agresivitas pajak. Secara simultan profitabilitas, leverage, dan likuiditas berpengaruh signifikan terhadap agresivitas pajak. Hasil ini menunjukkan bahwa kondisi keuangan perusahaan, khususnya struktur utang dan tingkat likuiditas, berperan dalam mendorong praktik agresivitas pajak. Kata Kunci: Profitabilitas; Manfaat; Likuiditas;Agresivitas Pajak
The Effect of Third Party Funds, Loans Disbursed, and Allowance for Impairment Losses on Stock Prices: Empirical Study on Conventional Banking Companies Listed on the Indonesia Stock Exchange for the 2023–2025 Period Venni Avionita; Rizke Wiliyanti; Rediawan Miharja; Rabhi Fathan Muhammad
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10750

Abstract

This study aims to analyze the effect of Third Party Funds (DPK), Loans Disbursed, and Allowance for Impairment Losses (CKPN) on Stock Prices of conventional banking companies listed on the Indonesia Stock Exchange for the period 2023–2025. The study is motivated by the empirical phenomenon of declining banking stock prices concurrent with increasing net income, indicating that investor decision making is not exclusively driven by profitability considerations, but also encompasses fund mobilization, credit disbursement, and credit risk management practices. This study employs a quantitative approach with panel data regression analysis. The sample was determined using purposive sampling, yielding 39 banking companies with a total of 117 observations over the study period. Data analysis was conducted using EViews 12, encompassing descriptive statistics, classical assumption tests, panel data model selection, and hypothesis testing using the Random Effect Model (REM). The results indicate that Third Party Funds, Loans Disbursed, and CKPN jointly exert a significant effect on Stock Price. On a partial basis, Third Party Funds exert a positive and significant effect on Stock Price; Loans Disbursed do not exert a significant effect on Stock Price; and CKPN exerts a positive and significant effect on Stock Price. These findings are consistent with Signaling Theory, which posits that information relating to fund mobilization and credit risk management constitutes an important signal for investors in assessing banking company prospects. This study, therefore, demonstrates that investors do not assess banking companies solely based on profitability, but also consider the bank's capacity to mobilize public funds and manage credit risk effectively as foundational considerations in investment decision making. Keywords: Stock Price, Third Party Funds, Loans Disbursed, Allowance for Impairment Losses.
The Influence of Financial Literacy, Access to Capital, Motivation and Interest in Using E-Commerce on the Performance of MSMEs in Karawang Regency Rizke Wiliyanti; Venni Avionita; Kamaluddin Rahmat
Eduvest - Journal of Universal Studies Vol. 5 No. 2 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i2.33414

Abstract

This study aims to determine the influence of Financial Literacy, Access to Capital, Motivation, and Interest in Using E-commerce on the Performance of MSMEs. This study is a quantitative research using primary data in the form of questionnaires distributed online  (google form media) and offline (direct interviews with respondents). The sample in this study was determined by the Slovin formula with an error tolerance rate of 10% so that the number of respondents was as many as 300 MSME actors. The collected questionnaires are then tabulated and then processed using the SPSS version 26 application. The results of this study show that access to capital, motivation, and interest in using e-commerce have a positive effect on the performance of MSMEs in Karawang Regency. The better access to capital, motivation, and interest in using e-commerce, the performance of MSMEs in Karawang district will increase. Meanwhile, the Financial Literacy variable has an insignificant relationship with the MSME Performance variable in Karawang Regency. Furthermore, the value of the Adjusted R-Square in this study is 0.618 which means that the variation in the variables of financial literacy (X1), access to capital (X2), motivation (X3), and interest in using e-commerce (X4) can explain 61.8% in the variation in the performance of MSMEs (Y). While the remaining 38.2% is influenced by other factors outside this study that can affect the performance of MSMEs.
Implementasi Good Corporate Governance Pada PT Vale Indonesia Tbk Tahun 2024 : Studi Kasus Kualitatif Pada Tantangan Regulasi Multi – Level dan Integrasi ESG Vema Fanaya Putri; Venni Avionita
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6255

Abstract

This study aims to analyze the implementation of Good Corporate Governance (GCG) principles at PT Vale Indonesia Tbk in 2024 and identify the barriers faced in its implementation. A qualitative approach with a case study design was used, analyzing data from corporate documents, sustainability reports, and related regulations. The results show that PT Vale has comprehensively implemented the principles of transparency, accountability, responsibility, independence, and fairness, as reflected in the high ACGS score. However, the implementation of GCG still faces obstacles related to multi-level regulatory complexities, supply chain compliance, and post-divestment coordination challenges. This study recommends the implementation of an integrated G-GRC system, enhancing ESG-based leadership capacity, and updating the whistleblowing mechanism to address these barriers.
Analisis Pengendalian Internal dalam Sistem Pengendalian Manajemen pada Proses Penjualan dan Penerimaan Kas: Studi Kasus Bengkel Mobil XYZ Rizna Kusuma Dewi Al-ayubbi; Dian Hakip Nurdiansyah; Venni Avionita
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6662

Abstract

This study aims to analyze internal control as an integral part of the Management Control System (MCS) in the sales and cash receipts processes at XYZ Auto Repair Shop. A descriptive qualitative approach was employed through interviews, observations, and documentation involving the owner, administrative staff, and cashier. The findings indicate that sales and cash receipt activities are still conducted manually without adequate segregation of duties, sequential document numbering, and daily cash reconciliation. An evaluation based on the COSO Internal Control–Integrated Framework reveals weaknesses particularly in control activities and monitoring components. These conditions contribute to recording delays, recurring cash discrepancies, and operational inefficiencies. The study recommends implementing a computerized recording system, establishing clear segregation of duties, applying systematic document numbering, and strengthening daily reconciliation procedures to enhance accuracy and control effectiveness. The findings emphasize that structured internal control plays a crucial role in supporting the effectiveness of MCS in service-oriented businesses.  
ANALISIS PERAN CORPORATE SOCIAL RESPOSIBILITY TERHADAP ASPEK SOSIAL, EKONOMI, DAN LINGKUNGAN PADA PERUSAHAAN BATU BARA YANG TERDAFTAR DI BEI PERIODE 2020-2024 Amelia Suci Prihantoro; Nanu Hasanuh; Venni Avionita
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 14 No 2 (2026): EDISI SEPTEMBER
Publisher : Prodi Pendidikan Ekonomi-UGJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v14i2.12042

Abstract

This study aims to analyze the role of Corporate Social Responsibility (CSR) in the social, economic, and environmental performance of coal companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employs a qualitative approach using a descriptive method. The data were collected from annual reports and sustainability reports of 8 coal companies. The analysis technique used is descriptive analysis to examine CSR implementation across three dimensions: social, economic, and environmental. The findings indicate that CSR implementation in the social dimension includes health programs, educational support, and community empowerment initiatives. In the economic dimension, CSR is reflected through local economic development, community empowerment, and contributions to regional economic activities. In the environmental dimension, CSR practices include environmental impact management, land reclamation, waste management, energy efficiency, and emission reduction. The results also show that CSR implementation varies across companies, depending on their operational characteristics and business conditions. Keywords: Corporate Social Responsibility (CSR), Social, Economic, and Environmental aspects.  
Co-Authors Abela, Michelia Grace Afifa Nurhanifah Agustifa Zea Tazliqoh Ajat Sudrajat Akbar, Silvia Amelia Suci Prihantoro Arafat, M.Rusli Awalia, Amanda Candra Hayatul Iman Dadan Ahmad Fadili Dedi Pahroji Dian Hakip Nurdiansyah Ekawaty, Novian Eva Maria Sulastri Fabian, Rehan Aldi Fety Nurlia Muzayanah Fitri Fitri Halfhy Muggy Ahdattorikin Hayatul Iman, Candra Jessica Maulidia Halim Jonardy, Medika Julia Kamaluddin Rahmat Liya Megawati M.Rusli Arafat Mahdarifa, Lissiya Zahra Mazaya, Siti Syadzwana Nadila Puspitawati Nadya Zhulfania Nanu Hasanuh Neneng Nurhasanah Nurhajijah, Ristia Nurhanifah, Afifa Qudsiyyah, Zayyun Chadirotul Rabhi Fathan Muhammad Rahmi, Hilda Maulidna Rani Apriani Rayhan, Azhar Rediawan Miharja Rizke Wiliyanti Rizna Kusuma Dewi Al-ayubbi Salsabila, Tri Sugiarti Samsul Huda Shania Asfi Solihin Sidik Soni Okabrian Syamsul Huda Syamsul Huda Taufan Rizaldi Ramadhan Taun, Taun Vema Fanaya Putri Wahidin Wahidin