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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Teknovasi : Jurnal Teknik dan Inovasi Mesin Otomotif, Komputer, Industri dan Elektronika Martabe : Jurnal Pengabdian Kepada Masyarakat JOURNAL OF SCIENCE AND SOCIAL RESEARCH Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Penelitian Ekonomi Akuntansi (JENSI) Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian dan Pengembangan Masyarakat Jurnal Ekuilnomi Community Empowerment Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Jurnal Investasi Islam International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi J-COSCIS : Journal of Computer Science Community Service Journal Research of Economics and Bussiness Worksheet : Jurnal Akuntansi Transformasi: Journal of Economics and Business Management Jurnal Multidisiplin West Science Jurnal Mahasiswa Akuntansi Samudra JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Kajian Ekonomi dan Akuntansi Terapan Asian Journal of Public Health and Nursing Jurnal Ekonomi, Manajemen, Akuntansi
Murni, Mayang
Universitas Samudra, Langsa, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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DETERMINAN PERTUMBUHAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Suroso, Serli Safitri; Afrah Junita; Mayang Murni
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 2 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i2.11108

Abstract

This study aims to analyze the effect of credit interest rates, productive asset quality, and non-performing loans on profit growth of banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2019-2023. The sampling technique in this study used purposive sampling taken according to the criteria used in purposive sampling registered during the research year of 7 companies. The data collection method comes from the history of banking company financial reports for the period 2014-2023, and the data analysis method used in this study is multiple linear regression using SPSS tools. The results of the study indicate that credit interest rates have a negative and significant effect on profit growth. Meanwhile, the quality of productive assets has a significant positive effect on profit growth and non-performing loans have a positive but insignificant effect on profit growth. The limitations of this study are the time period studied, which affects the relevance of the research findings. So it can be suggested to conduct a comparative study or reduce the research period.
Pengaruh Pengungkapan Corporate Social Responsibility (CSR), Ukuran Perusahaan, dan Profitabilitas Terhadap Nilai Perusahaan Pada PT ANTAM Tbk Irwandi, Miladatul Husni; Lubis, Nasrul Kahfi; Murni, Mayang
Journal Research of Economic and Bussiness Vol. 4 No. 01 (2025): Januari 2025
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/j-reb.v4i01.1067

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) Disclosure, Firm Size, and Profitability on Firm Value at PT. Antam Tbk. The type of data in this study uses quantitative data with the population in this study being PT Antam Tbk. The sampling technique uses the saturated sampling method. The data collection method comes from the company's historical data, namely financial data that has been audited by the company PT. Antam Tbk which is listed on the IDX in the period 2009-2023. The data analysis method used in this study is multiple linear regression analysis by operating SPSS (Statistical Package for the Social Science) Software. The results of this study indicate that the Corporate Social Responsibility (CSR) disclosure variable has a positive and significant effect on firm value at PT. Antam Tbk, the firm size variable has a positive and significant effect on firm value at PT. Antam Tbk, the profitability variable has a positive and significant effect on rirm value at PT. Antam Tbk, simultaneously Corporate Social Responsibility (CSR) disclosure, firm size, and profitability have a significant effect on firm value at PT. Antam Tbk. Keywords: Corporate Social Responsibility (CSR) Disclosure, Firm Size, Profitability, Firm Value
PENGARUH STRUKTUR MODAL DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTI DI BEI Cut Fira Humaira; Tuti Meutia; Mayang Murni
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 3 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i3.11303

Abstract

This study aims to determine the effect of Capital Structure and Corporate Social Responsibility (CSR) Disclosure on Company Value in Property Companies on the Indonesia Stock Exchange. The object of this study is a Property Company, the sampling technique uses saturated sampling. The data collection method comes from the Company's history, namely financial data that has been audited by a property company listed on the Indonesia Stock Exchange. The data analysis method used in this study is multiple regression analysis by operating SPPS Software. The results of this study indicate that the variables of the influence of capital structure and CSR disclosure on Company Value in Property Companies on the IDX for the period 2014-2023, it can be concluded that partially the capital structure has a positive and significant effect on company value, while CSR disclosure has a negative and significant effect on company value. And simultaneously the capital structure and CSR disclosure have a significant effect on Company Value in Property Companies. The limitations of this study include the research period only focusing on 10 property companies listed on the Indonesia Stock Exchange according to the criteria that have annual reports for the last 10 years. Thus limiting the results in general because they may not represent other companies. Thus limiting the results in general because they may not represent other companies. The data used are secondary data and do not cover internal information as well as policies and strategies in each company accurately. And for further research, it is recommended that the focus be expanded by collecting data from a longer period and various sources, including primary data through interviews and surveys. In addition, research should include case studies on several companies in the same or different sectors to increase the generalizability of the results.
PEMBERDAYAAN PKK MELALUI BUDIDAYA APOTIK HIDUP (STUDI KASUS PADA PKK GEUDUBANG JAWA) Murni, Mayang; Asnidar, Asnidar; Nafaida, Rizky
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 8, No 2 (2025): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v8i2.57973

Abstract

This community service activity is motivated by the importance of utilizing, revitalizing, and optimizing existing potential and resources, then processing that potential into a finished product with added economic value, whose benefits will be felt by the PKK Geudubang Jawa, Langsa Baro District, Langsa City. The purpose of this activity is to increase the capacity of PKK members in three important aspects. First, to increase the knowledge and skills of members in managing the potential of village land in an organized and long-term manner, so that the land can become a resource with economic value. Second, to increase PKK productivity by providing knowledge and skills in processing raw materials from village land into finished products that are ready to be sold, so that the PKK can have independent output products. Third, to increase the economic independence of PKK members through entrepreneurship training, business management, and product marketing, to ensure economic sustainability for PKK Geudubang Jawa. The methods used include socialization, training, mentoring, and evaluation. The results of PKK empowerment activities through the cultivation of this living pharmacy have had a significant positive impact on community welfare in various aspects, both in terms of health, environmental management, and family economic empowerment. One of the significant economic impacts of this activity is the development of local products based on medicinal plants. From the cultivation of medicinal plants, members of the PKK Geudubang Jawa have succeeded in processing herbal tea products called Teh Rempah. This tea is a mixture of local spices such as ginger, lemongrass, turmeric, and galangal, which are processed into ready-to-brew herbal drink products. Teh Rempah is now a leading product sold in the local market and provides new economic opportunities for PKK members. Kegiatan pengabdian kepada masyarakat ini dilatarbelakangi oleh pentingnya memanfaatkan, merevitalisasi dan mengoptimalisasikan potensi serta sumber daya yang ada, kemudian mengolah potensi tersebut menjadi suatu produk jadi bernilai tambah ekonomis yang manfaatnya akan dirasakan oleh PKK Geudubang Jawa Kecamatan Langsa Baro, Kota Langsa. Tujuan kegiatan ini adalah untuk meningkatkan kapasitas anggota PKK dalam tiga aspek penting. Pertama, meningkatkan pengetahuan dan keterampilan anggota dalam mengelola potensi lahan desa secara terorganisir dan berorientasi jangka panjang, sehingga lahan dapat menjadi sumber daya bernilai ekonomis. Kedua, meningkatkan produktivitas PKK dengan memberikan pengetahuan dan keterampilan mengolah bahan baku dari lahan desa menjadi produk jadi yang siap dijual, sehingga PKK memiliki produk luaran yang mandiri. Ketiga, meningkatkan kemandirian ekonomi anggota PKK melalui pelatihan kewirausahaan, pengelolaan usaha, hingga pemasaran produk, untuk memastikan keberlanjutan ekonomi bagi PKK Geudubang Jawa. Metode yang digunakan meliputi sosialisasi, pelatihan, pendampingan dan evaluasi. Hasil kegiatan pemberdayaan PKK melalui budidaya apotek hidup ini telah memberikan dampak positif yang signifikan bagi kesejahteraan masyarakat diberbagai aspek, baik dari segi kesehatan, pengelolaan lingkungan, maupun pemberdayaan ekonomi keluarga. Salah satu dampak ekonomi yang signifikan dari kegiatan ini adalah pengembangan produk lokal berbasis tanaman obat. Dari hasil budidaya tanaman obat, anggota PKK Geudubang Jawa berhasil mengolah produk teh herbal yang dinamakan “Teh Rempah”. Teh ini merupakan campuran dari rempah-rempah lokal seperti jahe, serai, kunyit, dan lengkuas, yang diolah menjadi produk minuman herbal siap seduh. Teh Rempah kini menjadi produk unggulan yang dijual di pasar lokal, dan memberikan peluang ekonomi baru bagi para anggota PKK.
THE EFFECT OF SERVICE SOLVENCY AND GROWTH OF ORIGINAL LOCAL GOVERNMENT REVENUE ON POVERTY LEVEL IN LANGSA CITY WITH GROSS REGIONAL DOMESTIC PRODUCT AS A MEDIATING FACTOR Agustina Nurul Fajriah; Mayang Murni; Asnidar; Noera Iman Sari; Muhammad Salman
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 4 No. 6 (2024)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v4i6.2022

Abstract

Many factors determine the level of poverty in a region, therefore comprehensive steps are needed to achieve general prosperity and reduce the rate of poverty, taking into account the underlying factors. The urgency and renewal regarding service solvency which has not been studied extensively and the level of poverty has become important topic, as Aceh is one of the 10 poorest provinces in Indonesia. This research aims to determine the effect of service solvency and the growth of original local government revenue on poverty levels using gross regional domestic product as mediating factor in Langsa city. Based on research findings, it is known that simultaneously service solvency and original local government revenue variables have significant effect on poverty level. Partially, original local government revenue variable has positive and significant effect on poverty level, while service solvency has no effect on poverty level. The result of path analysis testing indicates gross regional domestic product variable is not able to serve as a mediating variable for service solvency and original local government revenue on poverty level in Langsa city.
DETERMINAN KINERJA KEUANGAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BEI Siti Aisya; Junita, Afrah; Mayang Murni
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 4 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i4.12773

Abstract

This study aims to determine the effect of company size, activity ratio, and corporate social responsibility on firm value in telecommunications companies listed on the Indonesia Stock Exchange. The subjects of this study were telecommunications companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling. Data collection was based on historical company data, namely audited financial data from telecommunications companies listed on the IDX for the period 2019-2023. The data analysis method used in this study was multiple linear regression analysis using SPSS (Statistical Package for the Social Science) software. The results of this study indicate that company size and activity ratio have a positive and significant effect on firm value in telecommunications companies. However, corporate social responsibility is not significant. Simultaneously, company size, activity ratio, and corporate social responsibility have a significant effect on firm value in telecommunications companies. A limitation of the current research is that it focused solely on telecommunications companies listed on the Indonesia Stock Exchange (IDX), so the results may not be generalizable to other industrial sectors. It is recommended that the research be expanded to include companies in other industrial sectors or telecommunications companies in other countries to compare the results and gain broader insights.
MEMBERDAYAKAN KELOMPOK USAHA BHOI TRADISIONAL MELALUI MANAJEMEN BISNIS DI KECAMATAN MANYAK PAYED Mora, Zulkarnen; Murni, Mayang; Bustami, Bustami
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 12 (2024): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i12.5147-5157

Abstract

Tujuan pelaksanaan pengabdian kepada masyarakat (PKM) memberdayakan kelompok usaha kue tradisional (bhoi) melalui manajemen bisnis di Kecamatan Manyak Payed-Kabupaten Aceh Tamiang yaitu menambah wawasan dan keterampilan usaha kelompok matang gelugur dalam berbisnis melalui sosialisasi dan pelatihan. Pelatihan yang diperioritaskan pada bidang pemasaran - tekhnik branding - saluran pemasaran - keuangan kelompok yang bernama “Bhoi Matang Gelugur”. Pelatihan dilaksanakan pada tanggal 26 – 27 Agustus 2024 di aula kantor kecamatan Manyak Payed. Metode pelaksanaan PKM diaplikasikan dengan pendekatan Participatory Action Research (PAR) kepada 10 (sepuluh) orang kelompok tersebut. Tim PKM Unsam mengimplementasikan  dua solusi yaitu melalui tekhnik branding termasuk pengenalan dan merancang merk usaha dan logo bisnis/ sign board. Solusi ke dua yaitu melatih pengelolaan keuangan usaha dengan memberikan pelatihan pembukuan dasar serta menghitung harga pokok penjualan bhoi tersebut.  Tim juga ikut melibatkan mahasiswa dari Prodi Manajemen, Fakultas Ekonomi-Universitas Samudra yang terkognisi ke dalam 3 sks pada mata kuliah UMKM/pemasaran dan Manajemen Pelatihan dan Pengembangan serta diharapkan hasil PKM ini dapat mencapai indikator IKU 1 mahasiswa mendapat pengalaman diluar kampus, dan IKU 2 di mana dosen berkegiatan di luar kampus serta IKU 5 yaitu hasil kinerja dosen digunakan oleh masyarakat. Luaran PKM ini berupa meningkatnya skil bisnis dan pengelolaan keuangan kelompok Matang Gelugur.
PENGARUH RASIO LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI Mayang Murni; Meutia, Tuti; Soraya, Intan
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 5 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i5.12916

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Rasio Likuiditas, Solvabilitas dan Aktivitas terhadap Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI). Objek pada penelitian ini adalah Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan metode sampling jenuh. Metode pengumpulan data berasal dari data histori perusahaan yaitu data keuangan yang sudah diaudit oleh Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada periode 2014-2023. Metode analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda dengan mengoperasikan Software SPSS. Hasil penelitian ini menunjukkan bahwa secara parsial rasio likuiditas berpengaruh negatif dan signifikan terhadap kinerja keuangan, rasio solvabilitas berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan dan rasio aktivitas berpengaruh positiftif dan signifikan terhadap kinerja keuangan. Dan secara simultan Rasio Likuiditas, Rasio Solvabilitas dan Rasio Aktivitas berpengaruh signifikan terhadap kinerja keuangan.
Peran Ukuran Perusahaan Dalam Memediasi Corporate Governance Perception Index Terhadap Harga Saham Pada Perusahaan BUMN Indonesia Cluster Jasa Keuangan Mayang Murni; Nasution, Lily Karlina; Neni, Laelis
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.10488

Abstract

ABSTRACT Financial service companies are the foundation in building the economy because they have a role as intermediary institution. A good and reliable financial service company is reflected in the financial performance and quality of the issuer’s performance as assessed bg the value of the corporate government index. This research aims to observe the influence of the Corporate Governance Perception Index on Share Price mediated by Size Firm in Indonesian BUMN Companies in the Financial Service Cluster from 2019 – 2023. The data used is secondary data from the financial reports of state-owned banking companies in Indonesian BUMN and was analyzed using linear regressions and path analysis. The results showed that Corporate Governance Perception Index have a positive and significant effect on share price and Corporate Governance Perception Index have a positive and significant effect on size firm. And then Size Firm is able to play a role in mediating the effect of Corporate Governance Perception Index on Share Price. The limitation in this study is that the research object used is BUMN Banking, where the majority of shares are owned by the Government. So that the control of shares is very large by the Government which prioritizes public interests over economic considerations. Based on these limitations, suggestions that can be given to future researchers are to change the object of research. ABSTRAK Perusahaan jasa keuangan merupakan pondasi dalam membangun perekonomian karena memiliki peranan sebagai intermediary institution. Perusahaan jasa keuangan yang baik dan terpercaya tercermin dari kinerja keuangan dan kualitas kinerja emitennya yang dinilai dari nilai indeks corporate governance. Penelitian ini bertujuan untuk meliat pengaruh Corporate Governance Perception Index terhadap Harga Saham dengan dimediasi oleh Ukuran Perusahaan pada Perusahaan BUMN Indonesia Cluster Jasa Keuangan Tahun 2019-2023. Data yang digunakan merupakan data sekunder dari laporan keuangan Perusahaan Perbankan BUMN di Indonesia dan dianalisis menggunakan regresi linier dan analisis jalur. Hasil penelitian didapat bahwa Corporate Governance Perception Index memiliki pengaruh positif dan signifikan terhadap harga saham dan Coporate Governance Perception Index memiliki pengaruh positif dan signifikan terhadap ukuran perusahaan. Selanjutnya ukuran perusahaan mampu berperan dalam memediasi pengaruh Corporate Governance Perception Index terhadap Harga Saham. Keterbatasan dalam penelitian ini yakni objek penelitian yang digunakan adalah Perbankan BUMN, dimana mayoritas sahamnya dimiliki oleh Pemerintah. Sehingga kendali saham sangat besar oleh Pemerintah dimana sifatnya mengutamakan kepentingan public dari pada pertimbangan ekonomi. Berdasarkan keterbatasan tersebut, saran yang dapat diberikan bagi peneliti selanjutnya yakni mengganti objek penelitian.
THE EFFECT OF INFLATION, INTEREST RATES AND EXCHANGE VALUE ON STOCK PRICES OF BANKING SECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE Deri Zulfitrah; Iqlima Azhar; Mayang Murni
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 2 No. 5 (2022): September
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v2i5.1230

Abstract

The research aims to determine: (1) The effect of inflation on share prices in banking sector companies listed on the Indonesian Stock Exchange in 2020-2022. (2) The effect of interest rates on share prices in banking sector companies listed on the Indonesian Stock Exchange in 2020-2022. (3) The influence of the exchange rate on share prices of banking sector companies listed on the Indonesian Stock Exchange in 2020-2022. (4) The influence of inflation, interest rates and exchange rates on banking sector companies listed on the Indonesian Stock Exchange in 2020-2022. Descriptive quantitative type, the sample for this research is banking sector companies listed on the Indonesian Stock Exchange in 2020-2022. The sample selection used a purposive sampling method, totaling 45 companies. The data analysis technique uses multiple regression analysis. The results of the analysis can be concluded that (1) Inflation has no significant effect on the share prices of banking sector companies listed on the Indonesian Stock Exchange in 2020-2022. (2) Interest rates have a significant influence on banking sector companies listed on the Indonesian Stock Exchange in 2020-2022. (3) The exchange rate does not have a significant effect on the share prices of banking sector companies listed on the Indonesian Stock Exchange in 2020-2022. (4) Inflation, interest rates and exchange rates do not have a significant effect on share prices in banking sector companies listed on the Indonesian Stock Exchange in 2020-2022.
Co-Authors Adelia Putri Afrah Junita Agustina Nurul Fajriah Agustina Nurul Fajriah Aprillia, Sri Rahayu Armanda, Fahmy Asmaul Husna Asmaul Husna Asnidar Asnidar Asnidar Asnidar Asnidar Azhar, Iqlima Bustami Bustami Cut Fira Humaira Darmawati Deri Zulfitrah Dewi, Ika Sari Eka Putri, Syalwa Naira Fajriah, Agustina Nurul Hanum, Nurlaila Henny Pratiwi Henny Pratiwi, Henny Himansi, Muhammad Rendy Alkhobir Ika Sari Dewi Indah Putri Intan Soraya Irwandi, Miladatul Husni Jenir Pando Manalu Lily Karlina Nasution Lily Karlina Nasution Lubis, Nasrul Kahfi M. Marthoenis Maria Ulfa Mochammad Iswan Peranginangin Mohamad Handi Khalifah Muhammad Imaduddin Muhammad Khalil Muhammad Khalil Muhammad Salman Muhammad Salman Muhammad Salman Muharsyah Hafiz Nasution, Lily Karlina Neni, Laelis Noera Iman Sari Nurul Fajriah, Agustina Perangin-Angin, Mochammad Iswan Peranginangin, Mochammad Iswan Rahma, Fathia Raja, Bernauli Lumban Rizky Nafaida Rizky Nafaida Sandro Sandro Saumi, Fazrina Siti Aisya Suroso, Serli Safitri Tengku Putri Lindung Bulan, Tengku Putri Lindung Thresia Agnes Monica Simarmata Tuti Meutia Wahyudi Manaf, Annisa wibowo atmaja, teuku Hadi Zulkarnen Mora, Zulkarnen