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All Journal Jurnal EMT KITA IKRA-ITH ABDIMAS IKRA-ITH EKONOMIKA Journal of Community Dedication Media Ilmiah Akuntansi INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Jurnal Pengabdian Nasional (JPN) Indonesia
Kartijo, Kartijo
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management 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
STRATEGIC ECONOMIC PARADIGMS IN THE FOURTH INDUSTRIAL REVOLUTION: A MULTIDIMENSIONAL ANALYSIS OF POLICY, TECHNOLOGY, AND SOCIO-ECONOMIC DYNAMICS Rusmiyati, Rusmiyati; Iwan Harsono; Henny Noviany; Evie Farida Juliarta; Kartijo, Kartijo
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 1 (2024): January
Publisher : Adisam Publisher

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Abstract

This study conducts a comprehensive analysis spanning various dimensions to unravel the intricacies of strategic economic paradigms within the Fourth Industrial Revolution (4IR). The research delves into the dynamic interplay of policy, technology, and socio-economic factors, aiming to discern the multifaceted challenges and opportunities arising from disruptive innovations characterizing the 4IR era. By synthesizing insights from diverse perspectives, the study provides an in-depth understanding of the complex economic landscape shaped by transformative technologies such as artificial intelligence, blockchain, and the Internet of Things. It emphasizes the necessity for adaptive strategies in policymaking to address the rapidly evolving nature of economic paradigms. Furthermore, the research identifies key challenges and explores potential pathways for informed decision-making in navigating the complexities of the 4IR. By exploring disruptive innovations and their impact on economic structures, the study aims to contribute valuable insights for policymakers, researchers, and stakeholders. This analysis is a foundational resource for those seeking to foster sustainable economic development, promoting Resilience and adaptability in the face of unprecedented technological change.
DYNAMIC ANALYSIS OF CAPITAL MARKETS: A COMPREHENSIVE STUDY ON GLOBAL ECONOMIC SHIFTS AND THEIR IMPLICATIONS FOR INVESTMENT STRATEGIES AND PORTFOLIO PERFORMANCE Andi Sumarlin K; Kartijo, Kartijo; Eliagus Telaumbanua; Yupiter Mendrofa; Mohamad Khairi Bin Haji Othman
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 1 (2024): January
Publisher : Adisam Publisher

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Abstract

This study explores the intricate relationship between global economic shifts and their implications for investment strategies and portfolio performance in a rapidly transforming global economic landscape. Beginning with a historical perspective, the research traces the evolution from traditional to modern portfolio theories, recognizing the pioneering contributions of Harry Markowitz and subsequent theorists like William Sharpe. Emphasis is placed on the adaptability of modern portfolio theories to address challenges presented by dynamic economic environments. Modern Portfolio Theory (MPT) is scrutinized as a pivotal framework that surpasses static diversification strategies. MPT incorporates the risk and return of individual assets and their correlations, facilitating a nuanced and dynamic portfolio construction approach. Enriching this framework are insights from behavioral finance and dynamic asset allocation, providing practical tools for investors to navigate the complexities of rapidly changing economic landscapes. The study delves into risk management strategies tailored for dynamic environments, focusing on the pivotal role of hedging techniques such as options and futures contracts. Dynamic hedging, with its capacity to adjust positions in response to changing market conditions, is highlighted as essential for navigating uncertainties inherent in economic shifts. Diversification strategies emerge as a cornerstone of effective risk management, extending beyond traditional asset classes. The study underscores the importance of modern diversification strategies, encompassing alternative investments like tangible assets, private equity, and hedge funds. This adaptive diversification approach aims to create portfolios resilient to the impacts of specific economic events, fortifying them against localized economic shifts. This research provides valuable insights for informed investment decision-making in the dynamic global economic landscape.
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.
MENINGKATKAN PROMOSI PARIWISATA MELALUI KONTEN DIGITAL YANG KREATIF PADA PEDAGANG DI SEPANJANG PANTAI WISATA KABUPATEN PANGANDARAN Andri Asmari; Yusnaini, Yusnaini; Kartijo, Kartijo; Nenden Handayani; Silvy Kartikasari
JOURNAL OF COMMUNITY DEDICATION Vol. 4 No. 1 (2024): FEBRUARI
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

This community service is carried out with the aim of providing understanding and additional insight to traders along the tourist coast of Pangandaran Regency about the importance of increasing tourism promotion in Pangandaran Regency through creative digital content to increase sales and income from the businesses they run. The priority problem encountered was a lack of understanding regarding how to promote using digital content because traders only sell face-to-face on the spot and rarely promote using online media, this affects their income. The implementation method in this research is Community Based Research, namely explanations from resource persons to traders. The method used in this activity is a meeting or face-to-face meeting between the resource person and traders along the tourist coast of Pangandaran Regency, where the resource person plays an important role in explaining various materials on how to increase tourism promotion through creative digital content so that their products can be introduced to the wider community. . The product resulting from this community service is that traders have accounts on social media and use them as a promotional tool by creating various creative digital content.
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 Andi Sumarlin K Andri Asmari Atikah, Destria Ayu Cahyasari, Ika Dwi Rahayu Eliagus Telaumbanua Evie Farida Juliarta Harni, Reni Harni, Renii Henny Noviany Iwan Harsono Mohamad Khairi Bin Haji Othman Muhammad Luthfi Nelli Novyarni Nenden Handayani Rahayu , Dwi Rusmiyati Rusmiyati, Rusmiyati Rutinaias Haholongan Setiawan, Muhammad Rizki Silvy Kartikasari Yupiter Mendrofa Yusnaini Yusnaini