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All Journal Jurnal Fisika Unand Jurnal EMT KITA Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan The International Journal of Business Review (The Jobs Review) Jurnal Penelitian Pembelajaran Matematika Sekolah Jurnal Ekonomi Pembangunan Journal of Applied Management and Accounting Science (JAMAS) Economics and Digital Business Review International Journal of Education, Social Studies, And Management (IJESSM) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) International Journal of Entrepreneurship, Business, and Creative Economy TOFEDU: The Future of Education Journal Jurnal Serambi Ekonomi dan Bisnis Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan IIJSE Goodwood Akuntansi dan Auditing Reviu
Oktavia, Reni
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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Review Nilai Perusahaan Tambang di Indonesia dari Sudut Pandang Green Accounting dan CSR Sari, Anggi Nofita; Oktavia, Reni; Widiyanti, Ade
Goodwood Akuntansi dan Auditing Reviu Vol. 3 No. 1 (2024): November
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gaar.v3i1.3498

Abstract

Purpose: This study aims to determine the effect of green accounting and Corporate Social Responsibility (CSR) on company value in mining companies. Research methodology: The population in this study comprises mining companies listed on the IDX during the period 2018-2023. Purposive sampling was used with a sample of 16 mining companies in Indonesia. Furthermore, this study used multiple linear regression analysis with the SPSS 25 software. Results: The results indicate that green accounting does not affect company value. However, Corporate Social Responsibility (CSR) influences company value in mining companies. Limitations: This study covers the Covid-19 pandemic period (2019 and 2020), during which a number of companies experienced less stable conditions. Under these conditions, it causes company performance to fluctuate and has a very varied range of values between companies. This makes the research data slightly different, which requires more in-depth analysis. Contribution: This study can serve as a reference and contribute to the benefits of the academic community and managerial parties within mining companies.
Analisis Bibliometrik Kecurangan Laporan Keuangan berbasis Vosviewer Nisa, Tamara; Oktavia, Reni
Jurnal Serambi Ekonomi dan Bisnis Vol 8, No 1 (2024): September 2024 -Februari 2025
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/jseb.v8i1.8820

Abstract

This study analyzes the development of research on financial statement fraud using bibliometric methods assisted by VOSviewer. Financial statements present a company's financial information for a given period and are crucial for decision-making by investors, creditors, and stakeholders. The potential for financial statement fraud arises when management seeks to portray an optimal financial condition, often resulting in significant losses for various parties. Utilizing metadata from articles published between 2012 and 2023 obtained through Harzing’s Publish or Perish on Google Scholar, this bibliometric analysis reveals trends, citation patterns, and thematic clusters in the study of financial fraud. The findings indicate a growing interest in this area, with key themes identified such as fraud detection and the relevance of local contexts. This research provides a foundational understanding for future studies on financial statement fraud. 
Determinants of ESG Disclosure: An Empirical Study of Companies in 2 Asean Countries Lestari, Mey Ayu; Komalasari, Agrianti; Oktavia, Reni
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6523

Abstract

This study aims to analyze Gender diversity, Institutional Ownership, and Governance Committee on ESG Disclosure in the mining sector in Indonesia and Malaysia in the 2019-2023 period. The type of the research is quantitative (desk research) based on secondary data The Data This study used mining sector companies in Indonesia and Malaysia from 2018 to 2023 with a total of 195 samples. The sample was derived using a purposive sampling technique. Panel data regression analysis is carried out using Eviews 13 in this study. This study finds that gender diversity and institutional ownership significantly negatively affect ESG disclosure, while the governance committee has a significant positive effect on ESG disclosure. Limitations in this study able to be provided by measuring ESG disclosure using the GRI standards. This research can be used as a literature reference for further research in studying ESG disclosure; besides, this research can be used as a consideration for stock investors in analyzing ESG disclosure.
PENGUKURAN KINERJA: ANALISIS BIBLIOMETRIK PADA DATABASE SCOPUS Sari, Ninda Lupita; Oktavia, Reni
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 3 (2025): Maret
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i3.2072

Abstract

Pengukuran kinerja merupakan aspek krusial dalam pencapaian tujuan perusahaan dan telah menjadi fokus utama dalam penelitian manajemen. Kajian ini bertujuan untuk menganalisis perkembangan penelitian terkait pengukuran kinerja menggunakan pendekatan bibliometrik berdasarkan database Scopus dalam rentang waktu 2011-2023. Scopus dipilih karena merupakan salah satu basis data akademik terbesar dan paling terpercaya. Metode yang digunakan dalam penelitian ini adalah analisis bibliometrik dengan perangkat lunak VOSViewer untuk memvisualisasikan tren kata kunci, jaringan penelitian, serta perubahan topik yang dominan dalam studi pengukuran kinerja. Dengan menganalisis 1.049 artikel, hasil penelitian menunjukkan adanya perubahan signifikan dalam tren penelitian pengukuran kinerja, dengan peningkatan jumlah publikasi terutama pada tahun 2018. Analisis sitasi juga mengungkapkan bahwa beberapa artikel memiliki pengaruh signifikan dalam bidang ini. Selain itu, penelitian mengelompokkan kata kunci yang sering muncul ke dalam beberapa kluster yang menunjukkan perubahan fokus penelitian dari waktu ke waktu.
Analisis Sustainability Report: Upaya Peningkatan Produktivitas Profitabilitas pada Perusahaan Manufaktur Syaharani, Nabila Aura; Oktavia, Reni
Economics and Digital Business Review Vol. 5 No. 2 (2024): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1343

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh antara sustainability report dan kinerja keuangan perusahaan manufaktur. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2018-2022. Teknik pengambilan sampel adalah purposive sampling yang memperoleh 14 sampel perusahaan manufaktur. Penelitian ini menggunakan metode analisis regresi linier berganda. Penelitian ini menggunakan tiga variabel independen sustainability report dengan proksi sustainability report dimensi ekonomi, sustainability report dimensi lingkungan, dan sustianbility report dimensi sosial serta satu variabel dependen kinerja keuangan dengan proksi ROA (Return on Assets). Hasil penelitian menunjukkan bahwa ketiga variabel independen yaitu sustainability report dimensi ekonomi, lingkungan, dan sosial tidak berpengaruh terhadap kinerja keuangan perusahaan manufaktur.
DESKRIPSI KESALAHAN SISWA SMP DALAM MENGIDENTIFIKASI SEGI EMPAT BERDASARKAN SIFAT SISI DAN SUDUT Oktavia, Reni; Maizora, Syafdi; Rusdi, Rusdi
JP2MS Vol 3 No 3 (2019): Desember
Publisher : Program Studi S1 Pendidikan Matematika FKIP Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jp2ms.3.3.335-341

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui jenis-jenis kesalahan siswa kelas VII di SMP IT Iqra’ Kota Bengkulu dalam mengidentifikasi segiempat berdasarkan sifat sisi dan sudut. Jenis penelitian yang dilaksanakan adalah penelitian deskriptif. Subjek dalam penelitian ini adalah siswa kelas VIIA dan VIIF SMP IT Iqra’ Kota Bengkulu tahun akademik 2016/2017 yang terdiri dari 58 orang. Instrumen  penelitian  yang  digunakan  adalah  lembar validasi dan hasil tes. Hasil penelitian ini dapat disimpulkan bahwa dari pengumpulan data hasil tes diagnostik secara keseluruhan kesalahan yang dilakukan oleh siswa adalah kesalahan konsep yaitu (1) siswa salah dalam mengidentifikasi segi empat  berdasarkan sifat sehadap dan panjang sisi; (2) siswa salah dalam mengidentifikasi segi empat  berdasarkan sifat sudut-sudut yang berhadapan tidak sama besar. Kata  Kunci  :  Penelitian Deskriptif,  Segi empat .  Abstract The aims of this study was to find out type of error in identifying the properties of the rectangular wake properties. The type of research conducted is descriptive research. Subjects in this study were students of grade VIIA and VIIF at SMP IT Iqra’ City of Bengkulu of  academic year 2016/2017 consisting of 58 people. The instruments of this study were validation sheets and test results. The results of this study can be concluded that the data collection of diagnostic test results as whole error made by students is a concept error that is: 1) the student is wrong in identifying the rectangular based on side-facing and side-lenght; 2) the student is wrong in identifying the rectangular based on the nature of the corner.Keywords : Descriptive research, quadrangle
The Supervision of Administrative Head on the Implementation of IT-Based Archiving at SMAN 1 Koto Salak Oktavia, Reni; Agustian, Hesti; Andre, Lesis; Syam, Fadhli
The Future of Education Journal Vol 4 No 7 (2025): #2
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i7.869

Abstract

Supervision of the head of administration is the ability to supervise, guide, and direct the administrative staff to work in accordance with the rules that have been set. The supervisory role of the Head of Administration is very important in maintaining the security and confidentiality of data, as well as increasing efficiency and order in the management of archives at SMAN 1 Koto Salak Dharmasraya. Supervision of archive implementation is very important, not only to supervise but also to maintain the integrity of the archive so that it can be used in the long term. Archives refer to records of activities or events recorded in various forms and media, in accordance with the development of information and communication technology. Therefore, the problem to be studied in this research is, “How is the Supervision of the Head of Administration on the Implementation of IT-Based Archives at SMAN 1 Koto Salak”.This type of research is descriptive research with qualitative methods. The research subjects were the head of administration and administrative staff. Data analysis techniques are done by means of interviews, observation, and documentation. Data validity techniques are done by data triangulation.The results of this study are: a) to find out how the Implementation of IT-Based Archives which aims to manage, store and access documents in digital form, b) the advantages and disadvantages of IT-Based Archives, c) Supervision of the Head of Administration of the Implementation of IT-Based Archives at SMAN 1 Koto Salak which has three stages.
Characteristics of Independent Commissioners and Company Performance on the Quality of Sustainability Reports: A Literature Review Pratiwi, Bella Noviani; Evana, Einde; Oktavia, Reni
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 3 No. 3 (2023): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v3i3.188

Abstract

This study examines the intricate dynamics of sustainability reporting by investigating the influence of independent commissioners, company size, and performance on the quality of sustainability reports. Employing a literature review spanning the last decade and drawing insights from SINTA and Scopus databases, the analysis utilizes financial ratios such as leverage, liquidity, and profitability as key indicators. The results indicate a positive correlation between the number of independent commissioners and the quality of sustainability report disclosures, emphasizing their crucial role in enhancing transparency and oversight. Companies demonstrating a sincere commitment to sustainability, supported by adequate resources and integrated sustainability metrics, exhibit superior report quality. Additionally, larger firms consistently outperform their smaller counterparts, producing more comprehensive and higher-quality sustainability reports. The implications underscore the significance of strategic balance, irrespective of company size, between financial and sustainability considerations for optimal reporting credibility and impact.
Karakteristik Koefisien Absorpsi Bunyi dan Impedansi Akustik Dari Serat Ampas Tebu dan Plastik Dengan Metode Tabung Oktavia, Reni; Elvaswer, Elvaswer
Jurnal Fisika Unand Vol 13 No 1 (2024)
Publisher : Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jfu.13.1.61-67.2024

Abstract

Kebisingan adalah suara atau bunyi yang mengganggu di lingkungan masyarakat sehingga menyebabkan kesehatan terganggu seperti menurunnya etos kerja dan tidak bisa konsentrasi. Untuk itu dilakukan penelitian tentang karakteristik koefisien absorpsi bunyi dan impedansi akustik dari serat ampas tebu dan limbah plastik dengan metode tabung impedansi telah dilakukan. Material akustik yang diuji adalah campuran limbah plastik dan serat ampas tebu dengan perbandingan massa plastik (g):massa ampas tebu (g) yaitu 15:0 (sampel 1), 5:15 (sampel 2), 10:15 (sampel 3), 15:15 (sampel 4), 20:15 (sampel 5), dan 0:15 (sampel 6). Frekuensi uji yang digunakan pada penelitian adalah 500 Hz, 1000 Hz, 2000 Hz, 4000 Hz, dan 8000 Hz. Hasil penelitian menunjukan bahwa nilai koefisien absorpsi bunyi tertinggi yaitu 0,96 pada sampel 6 saat frekuensi 1000 Hz, dan nilai koefisien absorpsi terendah yaitu 0,88 pada sampel 1 saat frekuensi 8000 Hz. Nilai impedansi akustik tertinggi yaitu 2,94 dyne.sec/cm5 pada sampel 6 saat frekuensi 1000 Hz, dan nilai impedansi akustik terendah yaitu 0,97 dyne.sec/cm5 pada sampel 1 saat frekuensi 8000 Hz. Semakin banyak serat ampas tebu yang ditambahkan pada plastik, maka nilai koefisien absorpsi semakin tinggi.
The Role of Public Integrity in Controlling Corruption Mutiah, Adilah Sabrina; Gamayuni, Rindu Rika; Oktavia, Reni; Wulan, Diajeng Fitri
Jurnal Ekonomi Pembangunan Vol 13 No 1 (2024): Volume 13 Nomor 1 Tahun 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jep.v13i1.2370

Abstract

This study aims to analyze the extent to which the Index of Public Integrity can be used to increase Perceived Corruption so that low and low-middle-income countries can form policies that will increase the country's ability to control corruption in the future. This study uses panel data from the Index of Public Integrity by ERCAS and the Corruption Perception Index by Transparency International in low and low-middle-income countries during 2016 – 2022. Regression analysis, t-test, and R-Square were done using EViews 9 software. Test results show Administrative Transparency, Online Services, Freedom of the Press, and Judicial Independence positively influence the Corruption Perception Index so that it can be used as a major consideration in formulating government policies and regulations to reduce corruption. Meanwhile, E-Citizenship has no influence and Budget Transparency has a negative relationship with Perceived Corruption because of the legal culture. This research can contribute a basis and consideration in preparing government policies aimed at controlling the level of corruption in a country.
Co-Authors Alvira, Alvira Amelia, Yunia Andi, Kiagus Andre, Lesis Anisman, Hafizh Billy Dewi, Fajar Gustiawaty Einde Evana, Einde Elvaswer Elvaswer Gamayuni, Rindu Rika Hesti Agustian Komalasari, Agrianti Lestari, Mey Ayu Lindrianasari Maharany, Griselda Ladyonna Mega Metalia, Mega Mutiah, Adilah Sabrina Neny Desriani Nisa, Tamara Permatasari, Dhini Pertiwi, Jihan Citra Pratiwi, Bella Noviani Rahmania Santi, Afra Rusdi Rusdi Sari, Anggi Nofita Sari, Ninda Lupita Syafdi Maizora Syaharani, Nabila Aura Syaipudin, Usep Syam, Fadhli Syavira, Adhelia Widiyanti, Ade Wulan, Diajeng Fitri Yuztitya Asmaranti, Yuztitya