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All Journal The Indonesian Accounting Review Journal of Business & Banking Journal of Auditing, Finance, and Forensic Accounting DERIVATIF Jurnal ULTIMA Accounting Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Ecopreneur.12 Aptisi Transactions on Technopreneurship (ATT) JASF (Journal of Accounting and Strategic Finance) Performance : Jurnal Bisnis dan Akuntansi Jurnal Abdiraja Jurnal Kedaymas Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat IQTISHADequity jurnal MANAJEMEN Jurnal Pengabdian Kader Bangsa
Oktarina, Dian
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
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ANALISIS TERJADINYA RESTATEMENT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Oktarina, Dian; Herlina, Erida
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 11 No 1 (2021): Performance : Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v11i1.1322

Abstract

The purpose of this study is to analyze the type of restatement carried out by the company. This study uses a qualitative research design with secondary data collection methods through the Indonesia Stock Exchange website. The unit of analysis of this research is companies listed on the Indonesia Stock Exchange which restate the company's 2017-2019. The data analysis technique used in this research is descriptive-qualitative. The results showed that of the 105 data companies that did the restatement, there were 52 data companies did the restatement due to the adoption of certain PSAK and / or ISAK, 26 data of the company did the restatement because there were changes in ownership including acquisition, purchase, sale of shares, and 27 company data conducts restatement due to the correction of recording / calculation / adjustment / recognition errors. This research has a limitation that is the very high adjustment of researchers because not all companies in the financial statements published on the IDX show the reasons for the companies to do restatement. Suggestions for further researchers are advised to use data restatement in the form of quantitative data so as to minimize the researchers' adjustment.
The Influence of Organizational Commitment, Fraud Seriousness Level, Personal Cost, and Professional Commitment on Whistle-blowing Intentions Rahmanesya, Audria; Oktarina, Dian
IQTISHADequity jurnal MANAJEMEN Vol. 6 No. 1 (2023): Desember 2023
Publisher : FAKULTAS EKONOMI UNIVERSITAS MAARIF HASYIM LATIF

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/iej.v6i1.16406

Abstract

Whistleblowing is an action taken by one or more people to uncover fraudulent behavior, both companies and individuals who commit fraud against other parties. This study examines the effect of organizational commitment, seriousness level of fraud, personal costs, and professional commitment on whistleblowing intentions. The research method used in this study is quantitative, with primary data obtained from distributing questionnaires. The population in this study are employees at commercial banks in the city of Surabaya. Sampling in this study using a purposive sampling method. The data in this study were processed using Partial Least Square Structural Equation Modelling (PLS-SEM) with SmartPLS 3.0 software. The results of this study state that organizational commitment has a positive effect on whistleblowing intentions. The seriousness level of fraud has a positive effect on whistleblowing intention. Personal costs do not affect whistleblowing intentions. Professional commitment does not affect whistleblowing intentions.
Financial planner for Z generation lifestyle towards financial freedom Oktarina, Dian; Arlinda, Rezza; Wulandari, Dewi Ayu; Africa , Laely Aghe; Khalifaturofiah, Sholikha Oktavi
Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jpm.v8i1.10033

Abstract

The Z generation has high purchasing power and tends to be consumptive. Apart from that z generation also has the characteristic of FOMO (Fear of Missing Out) where they feel they have to follow various existing trends including fashion trends, gadgets and so on which of course will empty their pockets. Fulfillment of consumer behavior and the characteristics of FOMO will certainly have an impact on the increasing number of loans or credit applied for by z generation such as the use of pay later. If done continuously and for a long time, the use of pay later will cause the z generation to experience financial difficulties. Thus, this shows the importance of the knowledge and skills that z generation should have regarding financial management using applications that are easy to use and can be applied independently, namely Excel for Financial Planners. This is facilitated by the existence of training activities related to financial management and also the practice of making a financial planner for each student using Excel for Financial Planners. The results of this training are that every student knows the importance of planning and students can create and design personal finances with the help of the Excel for Financial Planners System.
PARIWISATA ERA DIGITAL: TANTANGAN DAN PELATIHAN BAHASA PERANCIS TERINTEGRASI UNTUK PEMILIK HOMESTAY DI DESA BOROBUDUR, MAGELANG Mustika, Amalia; Hendradewi, Savitri; Habibie, Fachrul Husain; Aryapranata, Ariawan; Oktarina, Dian
Jurnal Abdimas UNU Blitar Vol 6 No 2 (2024): Vol 6 No 2 (2024): Volume 6 Nomor 2 : Desember 2024
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28926/jppnu.v6i2.311

Abstract

Dalam era digital, pariwisata global mengalami transformasi yang signifikan, termasuk di Indonesia. Desa Borobudur, Magelang, sebagai salah satu destinasi wisata unggulan, menghadapi tantangan dalam mempertahankan daya saing di pasar global. Pemilik homestay di desa ini perlu mengadopsi teknologi digital dan meningkatkan kemampuan komunikasi mereka untuk memenuhi kebutuhan wisatawan internasional, khususnya dari negara-negara berbahasa Prancis. Penelitian ini bertujuan untuk mengkaji tantangan yang dihadapi pemilik homestay di Desa Borobudur dan menawarkan solusi berupa pelatihan bahasa Prancis yang terintegrasi dengan keterampilan digital. Pelatihan ini dirancang untuk meningkatkan kemampuan pemilik homestay dalam berinteraksi dengan wisatawan berbahasa Prancis serta memanfaatkan teknologi digital untuk promosi yang lebih efektif. Hasil penelitian menunjukkan bahwa pelatihan terintegrasi ini tidak hanya membantu meningkatkan kualitas layanan homestay, tetapi juga memperluas jangkauan pasar internasional dan berkontribusi pada peningkatan ekonomi lokal.
THE INFLUENCE OF INTERNAL AND EXTERNAL FACTORS ON AUDIT QUALITY Oktarina, Dian; Delisa Damanik, Nella
Ecopreneur.12 Vol 7 No 2 (2024): Oktober 2024
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v7i2.93-109

Abstract

This study examines the effect of auditor ethics, auditor accountability, due professional care, and audit fees on audit quality in public accounting offices in Surabaya. This study uses 100 data from respondents who are external auditors working at a public accounting office in Surabaya. This research includes quantitative research with primary data types. Data collection using a questionnaire with a Likert scale. Data analysis was performed using multiple linear regression method with Smart-PLS software. The results of this study indicate that auditor ethics does not affect audit quality. Meanwhile, auditor accountability, due professional care, and audit fees significantly affect audit quality.
Penyuluhan Inovatif tentang Penggunaan dan Waktu Konsumsi Obat: Pengabdian Masyarakat di Desa Kamal, Sumatera Selatan Marpaung, Mauritz Pandapotan; Mutiara, Berkah; Sheva, Putri Picaso Azury; Saputra, Dendi Bianda; Saputra, Imam; Permata, Shely Junian; Kolopaking, Sania; Oktarina, Dian; Lole, Marsya Reskiani; Yanti, Martina Vevi; Ramadhani, Amelia; Afriansyah, Muhammad; Suparwatini, Suparwatini; Sari, Juwita Indah; Sagita, Ira; Mariansari, Mariansari
JURNAL PENGABDIAN KADER BANGSA Vol 1 No 2 (2025): Jurnal Pengabdian Kader Bangsa
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Kader Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54816/jpkb.v1i2.939

Abstract

Proper drug use, especially regarding the timing of consumption, is an important aspect of rational and effective therapy. Unfortunately, the rural community's understanding of the right time to take medicine is still low, which can affect the success of treatment. This community service activity was carried out in Kamal Village, Ogan Ilir Regency, South Sumatra, with the aim of increasing the knowledge and awareness of the community regarding the correct timing of drug consumption. The methods used in this activity include direct counseling through educational lectures, simulations, leaflet distribution, and interactive discussions with residents and village health cadres. Evaluation was conducted using a simple pre-test and post-test to assess the improvement of participants' knowledge. The evaluation results showed a significant increase in understanding, from an average pre-test score of 64% to 92% in the post-test. In addition to increasing understanding, this activity also succeeded in raising community awareness to be more critical and active in asking health workers about the timing of drug consumption. The advantages of this activity are its participatory and community-based approach, although there are obstacles such as limited visual aids and uneven accessibility of participants. Overall, this counseling was effective in improving health literacy related to drug use in the village community.
Prediksi Financial Distress Menggunakan Rasio Keuangan, Sensitivitas Makroekonomi, dan Intellectual Capital Oktarina, Dian
Ultimaccounting Jurnal Ilmu Akuntansi Vol 10 No 1 (2018): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v10i1.841

Abstract

This study examine the effect of financial ratio, macroeconomic indicator, and intellectual capital on financial distress. Financial ratio measured by debt to equity ratio, total assets turnover ratio, current ratio, quick ratio, working capital ratio, net income to total assets ratio, and cash ratio. Macroeconomic indicator that used in this research were lending rate, Consumer Price Index (CPI), IHSG, inflation, and exchange rate IDR/USD. Value Added Intellectual Coefficient (VAIC) measured by proxy Intellectual capital. Sample of this research were manufacturing company listed in IDX during 2012-2016. This research used logistic regression method for testing hypothesis. The result of this research showed that, inflation, exchange rate IDR/USD, total assets turnover ratio, and net income to total assets ratio is significantly negative with the financial distress. It implied that if the inflation, exchange rate IDR/USD, total assets turnover ratio, and net income to total assets ratio is high then financial distress is low.
Macroeconomic indicators and corporate financial ratios in predicting financial distress Oktarina, Dian
The Indonesian Accounting Review Vol. 7 No. 2 (2017): July - December 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v7i2.1383

Abstract

In 2015, the performance of the textile and garment industry declined by 4.79% due to the global economic crisis which caused the textile and garment industry to experience a continuous deficit. This is a sign that the company is experiencing financial distress. Such a condition could have been recognized early if the financial statements and macroeconomic conditions had been carefully analyzed. The purpose of this study is to determine the macroeconomic indicators and financial ratios of companies in predict-ing financial distress. Data sampling in this research was taken from textile and gar-ment industry sector companies listed on the Indonesian Stock Exchange (IDX). Ma-croeconomic indicators used are lending rate, consumer price index, IDX Composite, inflation, and IDR/USD exchange rate. The financial ratios used are debt equity ratio, total asset turnover ratio, current ratio, quick ratio, working capital ratio, net income to total assets ratio, and cash ratio. This research uses logistic regression analysis. The results indicate that current ratio and quick ratio can be used to predict financial dis-tress. The next research can use other sector companies or all sector companies listed on the Indonesia Stock Exchange (IDX).
PENINGKATAN MUTU UMKM MELALUI TATA KELOLA KEUANGAN DAN PERANCANGAN MEDIA PROMOSI PADA BISNIS KRITAPONG Oktarina, Dian; Irawan, Immanuel Candra; Africa, Laely Aghe; Khalifaturofiah, Sholikha Oktavi; Sarwendhi, Rezza Arlinda
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 4 No. 1 (2024): Vol 4, No 1 (2024) : Januari 2024
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v4i1.3959

Abstract

Kritapong Bunda Ani merupakan mitra dalam kegiatan Pengabdian Masyarakat yang memerlukan materi/konten media pemasaran konvensional dan digital, serta pelatihan dalam hal pembuatan laporan keuangan yang lebih baik dan terstruktur. Hasil akhir dalam kegiatan ini adalah mitra mampu mamaksimalkan media pemasaran konvensional dan digital, serta mampu membuat Laporan Keuangan yang tersistem dan dapat dijadikan dokumen pendukung ketika mitra mengajukan pendanaan kepada salah satu Bank.
Tax Digitalization and Justice with Taxpayer Compliance and the Mediating Role of Tax Awareness Supriyati, Supriyati; Oktarina, Dian; Rokhmania, Nur'aini; Prananjaya, Kadek Pranetha
Aptisi Transactions On Technopreneurship (ATT) Vol 7 No 2 (2025): July
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v7i2.512

Abstract

This study investigates the impact of tax information digitalization and tax fairness on taxpayer compliance, with tax awareness as a mediating variable. Taxpayer compliance is critical for government financial performance, yet tax revenues in Indonesia remain below target. Despite government efforts to improve tax compliance through reforms, internal and external taxpayer factors still significantly influence compliance behavior. The study focuses on the need for policy improvements to address these issues. While prior studies have analyzed tax compliance, few have examined the interplay between tax digitalization, fairness, and awareness in Indonesia. This research makes a unique contribution by investigating these variables in Surabaya, an industrial hub, offering a localized yet impactful perspective on tax compliance in a dynamic economic region. Using a survey of 200 taxpayers in Surabaya and discussions through a Focus Group Discussion with 15 participants, this research aims to provide insights into the effectiveness of government tax reform policies. The results indicate that digitalization of tax information, fairness, and awareness positively impact taxpayer compliance. Tax awareness strengthens the relationship between digitalization and compliance, but it does not mediate the effect of tax fairness on compliance. The findings suggest that continued efforts to enhance tax information systems and address fairness perceptions are essential for improving compliance.
Co-Authors Afriansyah, Muhammad Africa, Laely Aghe Agustinus Kismet Nugroho Jati Amalia Mustika, Amalia Amelia Ramadhani, Amelia Arlinda, Rezza Aryapranata, Ariawan Delisa Damanik, Nella Dewi Ayu Wulandari, Dewi Ayu Erida Herlina Fachrul Husain Habibie, Fachrul Husain Faisol Humaidi Imam Saputra Immanuel Candra Irawan Iva Faizah Kadek Pranetha Prananjaya, Kadek Pranetha Khalifaturofi'ah, Sholikha Oktavi Kolopaking, Sania Lole, Marsya Reskiani Mariansari, Mariansari MAURITZ PANDAPOTAN MARPAUNG Muhammad Hanafi Zuardi Mutiara, Berkah Permata, Shely Junian Rahmanesya, Audria Rezza Arlinda Sarwendhi rokhmania, nur'aini Saeni Susilowati Sagita, Ira Saputra, Dendi Bianda Sari, Juwita Indah Savitri Hendradewi Sheva, Putri Picaso Azury Suparwatini, Suparwatini Suprayoga, Suprayoga Supriyati . Yanti, Martina Vevi