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

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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
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.
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
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.
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 Aminur, Dede Rizki Andi Sumarlin K Andri Asmari Atikah, Destria Ayu Cahyasari, Ika Eliagus Telaumbanua Evie Farida Juliarta Harni, Reni Harni, Renii Henny Noviany Iwan Harsono Mega Fatimah Rosana Mohamad Khairi Bin Haji Othman Muhammad Luthfi Nelli Novyarni Nenden Handayani Nurwijayanti Rahayu , Dwi Rusmiyati Rusmiyati, Rusmiyati Rutinaias Haholongan Setiawan, Muhammad Rizki Silvy Kartikasari Yupiter Mendrofa Yusnaini Yusnaini