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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Sains Manajemen:Jurnal Manajemen UNSERA DIJB (Diponegoro International Journal of Business) JIKA: Jurnal Ilmu Keuangan dan Perbankan Jurnal Manajemen Journal of Information System, Applied, Management, Accounting and Research KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat ABDIKARYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Journal of Accounting, Management and Economics Research Jurnal Penelitian Pendidikan Indonesia
Denny Kurnia, Denny
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Veterinary Other

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Implementasi Manajemen Merek dan Kemasan pada Usaha Mikro Kecil Menengah (UMKM) di Desa Walantaka Kota Serang nafiudin, Nafiudin; Kurnia, Denny; Huddin, M. Nurhaula; Rahmiyanti, Sev
ABDIKARYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 6 No 01 (2024): ABDIKARYA
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/abdikarya.v6i01.3382

Abstract

Rendahnya kesadaran pelaku usaha terkait dengan pentingnya merek dagang dan kemasan sehingga mempengaruhi pembelian konsumen berdasarkan hal tersebut tim pengabdian masyarakat tergerak melakukan pendampingan kepada pelaku usaha terkait dengan implementasi manajemen merek dan kemasan. Berdasarkan hasil pengabdian dihasilkan merek dagang Kerupuk Pedas ketilas dan AR Damai Kacang Saghrai dengan terbentuknya merek dangang dan kemasan yang layak pelaku usaha dapat meningkatkan daya saing, produk lebih diterima di masyarakat, dan citra merek terbangun. Dan yang terpenting dari hasil pengabdian ini adalah pengetahuan mitra terkait dengan manajemen merek dan kemasan mengalami perubahan yang lebih baik. Katakuci: Merek dan Kemasan
Upaya Peningkatan Ekonomi Keluarga Desa Sukabares Melalui Produksi Kerupuk Dapros Hapsari, Denny Putri; Kurnia, Denny; Artiwi, Nila Prasetyo; Winasis, Persis Haryo; Octaviani, Santi
ABDIKARYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 6 No 01 (2024): ABDIKARYA
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/abdikarya.v6i01.3449

Abstract

Artikel ini membahas peningkatan ekonomi keluarga melalui pengembangan produk lokal, khususnya kerupuk dapros. Desa Sukabares di wilayah Ciomas, Kabupaten Serang, merupakan daerah penghasil kerupuk dapros yang sudah berjalan secara turun-temurun, namun masih kurang dikenal luas. Kerupuk dapros biasanya berbentuk bunga mekar, merupakan salah satu makanan yang berbahan dasar beras yang kemudian diolah menjadi tepung. Tepung beras tersebut kemudian dicampur dengan tepung tapioka dengan tambahan bumbu dapur, terasi, dan bumbu penyedap sehingga menciptakan rasa yang gurih. Metode yang digunakan dalam kegiatan ini melibatkan pertemuan dan pelatihan keterampilan membuat kerupuk dapros bagi ibu rumah tangga dan remaja putri di Desa Sukabares. Selain pelatihan membuat produk, mereka juga diberikan pengetahuan tentang pengemasan produk yang lebih baik dan menarik. Hasil kegiatan menunjukkan bahwa produksi kerupuk dapros memberikan peluang usaha yang menjanjikan bagi masyarakat setempat, terutama dengan memanfaatkan bahan baku lokal dan melibatkan banyak orang dalam proses produksi. Dengan demikian, kerupuk dapros dapat berkontribusi terhadap peningkatan pendapatan keluarga serta pemberdayaan komunitas lokal.
Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan: Studi Empiris Pada Perusahaan Di Indonesia Putri Hapsari, Denny; Kurnia, Denny; Arifin, Wiwin
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 11 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v11i2.9174

Abstract

RETURN ON EQUITY AS A TOOL FOR MEASURING FINANCIAL PERFORMANCE AND INFLUENCE FACTORS: EMPIRICAL STUDY OF COMPANIES IN INDONESIA Abstract The aim of this research is to identify variables that influence the financial performance of companies in Indonesia, especially manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. Green accounting, environmental performance, corporate social responsibility, and sales growth are variables. independent used. This research is quantitative because it uses secondary data. 26 companies were taken as samples during 4 years of observation, resulting in a total of 104 samples for research. The research results show by multiple linear regression analysis that sales growth and environmental performance greatly influence financial performance, which is measured through Return On Equity (ROE). In contrast, corporate social responsibility (CSR) and green accounting do not affect financial performance. Keywords: Green accounting; Environmental Performance; Corporate Social Responsibility (CSR) CSR; Sales Growth; Financial performance
Performance improvement model in a manufacturing company: job satisfaction as mediator Dewi, Santi Riana; Gentari, Ratu Erlina; Kurnia, Denny; Deviyantoro, Deviyantoro
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020242974

Abstract

This study’s goal is to determine the effect of work placement and work discipline on performance with job satisfaction as an intervening variable among a manufacturing company during the COVID-19 pandemic. This study design is causal-comparative with a quantitative approach with 100 respondents. The study's findings indicated that work placement had a direct impact on performance, work discipline had a direct impact on performance, job satisfaction had a direct impact on performance, work discipline had a direct impact on job satisfaction, and work placement had a direct impact on job satisfaction. Work discipline did not significantly have an indirect effect on performance.
DETERMINASI AUDITOR SWITCHING: PERAN PROFITABILITAS, FINANCIAL DISTRESS, DAN OPINI GOING CONCERN DI SEKTOR PERTAMBANGAN INDONESIA Kurnia, Denny; Hapsari, Denny Putri; Almadina, Salsabila Diva
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 3 (2025): JISAMAR (Journal of Information System, Applied, Management, Accounting and Resea
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i3.1999

Abstract

This study aims to examine the influence of profitability ratio, financial distress, and going concern audit opinion on auditor switching among mining companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Auditor switching is a critical issue in accounting and auditing, as it relates to auditor independence and financial statement transparency. This research employs a quantitative approach using secondary data derived from audited financial reports. The independent variables in this study include Return on Assets (ROA) as a measure of profitability, Debt to Equity Ratio (DER) as an indicator of financial distress, and going concern audit opinion measured using a dummy variable. Auditor switching, as the dependent variable, is also measured using a dummy variable. Data analysis was conducted using logistic regression to evaluate the impact of each variable on auditor switching decisions. The results reveal that profitability and going concern audit opinion have a positive and significant effect on auditor switching, whereas financial distress does not have a significant influence. These findings support agency theory and highlight the importance of financial performance and audit opinion in managerial decision-making. This study contributes to the literature on auditor switching, particularly within the mining sector, which remains underexplored in the Indonesian context.
PEMULIHAN KEGIATAN EKONOMI PENDUDUK DESA MAGELARAN CILIK DENGAN PENDAMPINGAN UMKM KUE SATU SEBAGAI UPAYA PENINGKATAN AKSESIBILITAS KREDIT PERBANKAN Wibowo, Hermansyah Andi; Kurnia, Denny
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 2 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i2.20298

Abstract

Sudah menjadi rahasia umum jika pengajuan kredit perbankan memiliki persyaratan yang detail untuk pencairannya. Sehubungan dengan hal tersebut, UMKM sebagai tonggak perekonomian Indonesia adalah pihak yang belum bisa menikmati secara maksimal produk-produk kredit perbankan. Hal ini disebabkan UMKM belum memiliki kemampuan yang cukup untuk mengelola bisnisnya berdasarkan prinsip-prinsip yang akan memudahkan pihak perbankan mengevaluasinya. Laporan keuangan merupakan acuan pihak bank dalam menilai kesehatan finansial dari calon debiturnya. Laporan pengabdian ini bertujuan memaparkan aktivitas pengabdian kami yang dilakukan pada pengrajin usaha tradisional kue Satu di Kampung Magelaran Cilik Desa Masjid Priyayi Kecamatan Kasemen Kota Serang. Pengabdian berupa pendampingan dan konsultasi usaha. Hasilnya adalah diperolehnya informasi penting terkait penyakit-penyakit aktual UMKM, seperti: maladministrasi dan rendahnya tingkat pencairan kas barang; produksi yang inhigienis dan tidak siap dengan permintaan tinggi; dan masalah ketidakberlanjutan karyawan. Pemaparan kami fokuskan pada bagaimana mengidentifikasi masalah aktual yang benar-benar dihadapi UMKM Kue Satu, baik yang mereka sadari maupun belum. Secara spesifik, masalah yang teridentifikasi dikaitkan dengan upaya meningkatkan probabilitas disetujuinya pengajuan kredit perbankan oleh UMKM Kue Satu.Kata kunci: kredit perbankan, UMKM kue Satu, pandemi covid-19, informasi valid UMKM
Persistensi Laba: Pengaruh Leverage, Akrual, dan Arus Kas Pada Emiten Manufaktur Indonesia Kurnia, Denny; Hapsari, Denny Putri
Journal of Accounting, Management, and Economics Research (JAMER) Vol 4 No 2 (2026): JANUARY 2026
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v4i2.290

Abstract

This study examines the determinants of earnings persistence in Indonesian manufacturing firms, focusing on leverage, accruals, and operating cash flow. It aims to provide empirical evidence on how financial structure and earnings components influence earnings sustainability in an emerging market context. Using purposive sampling, the study analyzes 90 manufacturing companies listed on the Indonesia Stock Exchange during 2019–2021. Secondary data were obtained from published annual financial statements and analyzed using multiple linear regression with SPSS version 25. The results show that leverage, accruals, and operating cash flow each have a statistically significant effect on earnings persistence. Leverage has a negative impact (β = −0.108; p < 0.01), indicating that higher debt levels reduce earnings sustainability. Accruals exhibit the strongest negative effect (β = −0.680; p < 0.001), suggesting that accrual-dominated earnings are less persistent. Operating cash flow also negatively affects earnings persistence (β = −0.564; p < 0.001), reflecting sensitivity to cash flow volatility. Overall, the model explains 26.5% of the variation in earnings persistence. These findings emphasize the importance of prudent leverage management, high-quality accruals, and stable cash flows to enhance long-term earnings sustainability.
Co-Authors A.A. Ketut Agung Cahyawan W Almadina, Salsabila Diva Deni Sunaryo, Deni Denny Putri Hapsari, Denny Putri Deviyantoro, D Deviyantoro, Deviyantoro Eni Noviani, Eni Fitriani, Nely Gentari, Rt. Erlina Hermansyah Andi Wibowo, Hermansyah Andi Huddin, M. Nurhaula Huddin, Muhammad Nurhaula Nafiudin Nafiudin Nafiudin, N Nila Prasetyo Artiwi Putri Hapsari, Denny Quraysin, Icin Rahmiyanti, Sev Ratu Erlina Gentari, Ratu Erlina S.Pd. M Kes I Ketut Sudiana . Santi Octaviani, Santi Santi Riana Dewi, Santi Riana Winasis, Persis Haryo Wiwin Arifin, Wiwin Yoga Adiyanto, Yoga