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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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Journal : Jurnal EMT KITA

 1 
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.
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.
Co-Authors Atikah, Destria Ayu Cahyasari, Ika Christiantoro, Dwi Dwi Rahayu Dzaky, Ahmad Naufal Kartijo Kartijo , Kartijo Kartijo, Kartijo Krisnando Maysa A, Ira Muhammad Luthfi Nelli Novyarni Pratiwi, Amreiza Rahayu , Dwi Rizkha Fadhilah Rutinaias Haholongan Setiawan, Muhammad Rizki