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All Journal Jurnal EMT KITA IKRA-ITH ABDIMAS IKRA-ITH EKONOMIKA AJAD : Jurnal Pengabdian kepada Masyarakat Media Ilmiah Akuntansi Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Akuntansi
Harni, Reni
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Penyuluhan Program Budidaya Petani Jamur Tiram Putih Millenial Novyarni, Nelli; Kartijo; Harni, Reni
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 1 (2024): APRIL 2024
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v4i1.274

Abstract

White oyster mushrooms have high nutritional value and provide health benefits. However, challenges in optimizing production, knowledge, and marketing strategies for white oyster mushrooms include yield fluctuations, high production costs, tight market competition, and a lack of teaching staff who are experts in white oyster mushroom cultivation. This research aims to counsel Villa Mushroom Agrifarm entrepreneurs regarding mushroom cultivation education, reducing production costs, and designing marketing strategies to increase sales volume. The extension method is carried out through an interactive approach, where Community Service Program (P2M) participants are given explanations, counseling, direct direction, and material about the white oyster mushroom cultivation program for millennial farmers.
Effect of Working Capital, Debt Maturity, Sales, and Tangibility on Investment Efficiency Novyarni, Nelli; Christiantoro, Dwi; Harni, Reni
Jurnal EMT KITA Vol 7 No 4 (2023): OCTOBER 2023
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.v7i4.1325

Abstract

The research objective is to analyze variables such as working capital, debt maturity, sales and tangibility that affect investment efficiency. Investment is the activity of placing funds in one or more types of assets for a certain period to earn income. Factors that reflect company performance are the financial statements presented in the annual report. Underinvestment occurs when an investment company requires the use of large amounts of debt. Companies with overinvestment are companies that are in the mature stage with slow growth rates, and high cash flow. In this study the approach used is using quantitative methods. Then analyzed partial and multiple regression. The data used is secondary data. The independent variables used are working capital, debt maturity, sales, and tangibility. The dependent variable used is investment efficiency. The targeted output is to analyze whether the variables of working capital, debt maturity, sales and tangibility affect investment efficiency, so that with this research it is hoped that investment can be efficient.
Pengaruh Financial Self Efficacy dan Financial Knowledge Terhadap Pengelolaan Keuangan Pribadi Mahasiswa S-1 Akuntansi Novyarni, Nelli; Atikah, Destria Ayu; Harni, Reni; Krisnando
Jurnal EMT KITA Vol 8 No 2 (2024): APRIL 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.v8i2.2145

Abstract

Personal financial management is something that is important for all groups, one of which is students. Students are always identified with an up-to-date attitude to meet primary and secondary needs. This needs to be implemented to avoid failure in managing personal finances by applying Financial Knowledge. This research aims to determine the influence of financial self-efficacy and Financial Knowledge on the personal financial management of Bachelor of Accounting students. This research uses descriptive research in the form of qualitative data which is quantified using a Likert scale. The data used in this research is primary data and secondary data. The data collection technique used was through distributing questionnaires in the form of Google Forms. The data analysis method used is classical assumption testing, multiple linear regression analysis testing and hypothesis testing. The research results from data processed using SPSS Version 26 statistical calculations, found that financial self-efficacy has a significant effect on personal financial management with a significance value of 0.040 < 0.05. Financial Knowledge has a significant effect on personal financial management with a significance value of 0.007 <0.05 and simultaneously states that financial self-efficacy and Financial Knowledge simultaneously have an effect on personal financial management. Based on the research findings, it can be stated that personal financial management for Bachelor of Accounting students in fulfilling primary and secondary needs is very important
Pengaruh Intellectual Capital, Capital Structure Terhadap Firm Performance dengan Good Corporate Governance Sebagai Variabel Moderator Novyarni, Nelli; Rizkha Fadhilah; Harni, Reni; Krisnando
Jurnal EMT KITA Vol 8 No 4 (2024): OCTOBER 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.v8i4.2915

Abstract

Many companies have not met their performance targets over the past year, indicating poor performance. This study aims to analyze whether good corporate governance can moderate the influence of intellectual capital and capital structure on company performance. The sample consisted of 80 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The methodology used was multiple linear regression analysis, with the assistance of EViews 12 software. The study found that intellectual capital and capital structure do not affect company performance, but good corporate governance can moderate the effect of intellectual capital and capital structure on company performance. The conclusion of this study is that good corporate governance can moderate the influence of intellectual capital and capital structure on company performance.
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
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
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..
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
Penyuluhan Pendanaan di Luar Neraca (Off-Balance-Sheet Financing), Modal Saham, dan Saldo Laba bagi Karyawan Bidang Akuntansi Novyarni, Nelli; Harni, Reni; Kartijo, Kartijo; Luthfi, Muhammad; Rahayu, Dwi; Setiawan, Muhammad Rizki
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 6 No. 3 (2025): September
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63447/jpni.v6i3.1532

Abstract

This activity aims to provide counseling on off-balance sheet financing techniques for accounting employees at STEI Jakarta. The method used in this activity is counseling based on processing materials delivered by competent speakers. The results of this community service activity indicate that participants are able to understand the importance of off-balance sheet financing counseling techniques, share capital and retained earnings for accounting employees. In addition, participants also gain an understanding of managing and organizing financial funding more efficiently and effectively.
PENYULUHAN PENDANAAN DILUAR NERACA (OFF-BALANCE-SHEET FINANCING), MODAL SAHAM DAN SALDO LABA GUNA TERCAPAINYA FLEKSIBILITAS KEUANGAN BAGI KARYAWAN BIDANG AKUNTANSI Novyarni, Nelli; Harni, Reni; Kartijo, Kartijo; Haholongan, Rutinaias
IKRA-ITH ABDIMAS Vol. 10 No. 2 (2026): IKRAITH-ABDIMAS Vol 10 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikra-ithabdimas.v10i2.5393

Abstract

Kegiatan ini bertujuan untuk memberikan penyuluhan teknik pendanaan diluar neraca (offbalancedsheet financing bagi karyawan bidang akuntansi pada STEI Jakarta. Metode yangdigunakan dalam kegiatan ini berupa penyuluhan yang didasarkan pada materi pengolahan yangdisampaikan oleh narasumber berkompeten. Hasil dari kegiatan pengabdian masyarakat inimenunjukkan bahwa para peserta mampu memahami pentingnya teknik penyuluhan pendanaandiluar neraca (off-balance-sheet financing), modal saham dan saldo laba bagi karyawan bidangakuntansi Selain itu, peserta juga memperoleh pemahaman dalam mengelola dan mengaturpendanaan keuangan dengan lebih efisien dan efektif.
Co-Authors Atikah, Destria Ayu Cahyasari, Ika Christiantoro, Dwi Dwi Rahayu Dzaky, Ahmad Naufal Kartijo Kartijo, Kartijo Krisnando Muhammad Luthfi Nelli Novyarni Pratiwi, Amreiza Rahayu , Dwi Rizkha Fadhilah Rutinaias Haholongan Setiawan, Muhammad Rizki