Article Per Year (5 Year)
p-Index From 2021 - 2026
2.339
P-Index
This Author published in this journals
All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Logistik Indonesia Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Pengabdian Pancasila (JPP) Jurnal Lentera Pengabdian Jurnal Pelita Pengabdian Journal of International Multidisciplinary Research Dedikasi : Jurnal Pengabdian Lentera Indonesian Journal of Economic & Management Sciences (IJEMS)
Oktaviano, Benny
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Published : 16 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 16 Documents
Search

 1   2 
Cost of Production, Cost of Operation, and Net Sales to Net Profit Oktaviano, Benny; Dian Sulistyorini Wulandari; Ade Priyani
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.7991

Abstract

This research aimed to assess the impact of production costs, operating costs, and net sales on the net income of metal and comparable manufacturing companies listed on the Indonesia Stock Exchange during the period 2016–2020, whether individually or collectively. The data collection employed a purposive sampling method. The findings revealed that production costs had a partial impact on net income, whereas operating costs exhibited an influence on net income, while net sales did not. Collectively, the variables of production costs, operating costs, and net sales exerted a significant effect on net income. The R2 test indicated a value of 0.359. These results substantiate that production costs, operational costs, and net sales jointly contribute to the net income of metal and similar manufacturing companies on the Indonesia Stock Exchange for the 2016-2020 period, accounting for 35.9%. This implies that profit in this study is influential, while the remaining 64.1% is influenced by other factors not considered in this research
Rasio Leverage dan Aktivitas dalam Mempengaruhi Profitabilitas Perusahaan Farmasi Hidayat, Taufik; Dasman, Sunita; Oktaviano, Benny; Wahyuningsih, Mesela Nurhana
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1537

Abstract

This study aims to analyse the effect of Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) on Return on Equity (ROE) in the context of corporate financial performance. DAR measures the extent to which the company's assets are financed with debt, DER measures the company's capital structure, while TAT measures how efficient the company is in generating revenue from its assets. ROE is a metric that reflects a company's level of profitability compared to shareholders' equity. This study uses a quantitative approach in which the data is in the form of annual financial reports of Pharmaceutical Companies for the period 2017 - 2021. This study aims to determine, examine and analyse the conditions of Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Total Asset Turnover (TATO) on Return on Equity (ROE). The sampling technique used purposive sampling. This type of research uses quantitative descriptive analysis with data analysis techniques using panel data regression analysis. The results showed that DAR and TATO had a significant positive effect on ROE, while DER did not affect ROE. From the research results, the company should pay more attention to capital and asset turnover to be more effective in increasing profits.
The Role of Artificial Intelligence in Collaborative Green Supply Chain Management: Impact on Company Performance and Moderation of Top Management Commitment Bernando, Franky Okto; Ray, Erick Lauren; Oktaviano, Benny
Jurnal Logistik Indonesia Vol. 9 No. 2: Oktober 2025
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study explores the growing interest in big data and Artificial Intelligence (AI) while addressing the gap in research on AI's role in Collaboration within Green Supply Chain Management (CGSCM) and its impact on Firm Performance (FP). Integrating AI and assessing Top Management Commitment (TMC) as a moderating factor, a moderated mediation model was constructed using data from 152 Indonesian manufacturing firms. The results show that AI positively influences CGSCM and FP, with CGSCM acting as a mediator between AI and FP. Additionally, TMC enhances the positive relationship between AI and CGSCM, strengthening this connection at higher TMC levels. Conversely, TMC moderates the link between AI and FP, reducing its strength at lower TMC levels. These findings provide valuable insights for supply chain and logistics managers, offering guidance on implementing AI to promote collaboration in sustainable supply chains and improve firm performance.
Underwriter Reputation and Underpricing: Navigating the Moderating Effects of Company Size Purba, Jamian; Permatasari, Maulina; Oktaviano, Benny
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i2.2789

Abstract

This study investigates the influence of underwriter reputation and company size on IPO underpricing, as well as the moderating effect of company size on the relationship between underwriter reputation and IPO underpricing. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), the analysis was conducted on IPO data from 2020-2024. The results reveal that underwriter reputation has a significant negative effect on IPO underpricing, indicating that reputable underwriters can reduce initial return volatility. However, company size does not have a significant direct impact on IPO underpricing. Furthermore, the moderating analysis shows that company size significantly strengthens the negative relationship between underwriter reputation and IPO underpricing, suggesting that larger firms with reputable underwriters tend to experience more stable IPO pricing. These findings contribute to the literature by highlighting the combined role of firm size and underwriter credibility in mitigating IPO underpricing, providing implications for issuers, investors, and policymakers in emerging markets. Keywords: Underwriter Reputation, Company Size, IPO Underpricing, Moderation Effect, PLS-SEM
Audit Opinions and Auditor Switching under Management Change Oktaviano, Benny; Bukhori Muslim, Ahmad
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 02 (2025): AKUBIS - Desember - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i02.3151

Abstract

This study investigates how audit opinions affect auditor switching and management change in listed companies using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. Unfavorable or modified audit opinions often create management dissatisfaction, potentially driving decisions to replace auditors or restructure leadership. Using firm data analyzed through bootstrapping for path significance, the findings reveal that audit opinion positively and significantly influences auditor switching (β = 0.215; p = 0.012) and negatively affects management change (β = −0.134; p = 0.037). In contrast, auditor switching shows a positive and significant relationship with management change (β = 0.289; p = 0.000). These results highlight that audit opinions are a key determinant of organizational shifts, directly and indirectly shaping managerial and auditor transitions. The findings underscore the importance of transparent reporting in maintaining organizational stability.
Penguatan Literasi dan Kepatuhan Pajak UMKM melalui Pelatihan Berbasis Praktik sesuai Kebijakan Fiskal Terbaru Tahun 2025 Oktaviano, Benny; Muslim, Ahmad Bukhori; Novan, Muhammad
Dedikasi: Jurnal Pengabdian Lentera Vol. 2 No. 10 (2025): Oktober 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/djpl.v2i10.1145

Abstract

Kegiatan pengabdian masyarakat berjudul Penguatan Literasi dan Kepatuhan Pajak UMKM melalui Pelatihan Berbasis Praktik sesuai Kebijakan Fiskal Terbaru Tahun 2025 bertujuan untuk meningkatkan literasi perpajakan dan kepatuhan pajak bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kabupaten Bekasi. Kegiatan ini dilaksanakan melalui pelatihan partisipatif yang melibatkan sepuluh peserta UMKM, satu dosen ketua, satu dosen anggota, dan satu mahasiswa pendamping. Metode yang digunakan meliputi penyampaian konsep, simulasi perhitungan, serta praktik pelaporan pajak melalui aplikasi digital seperti e-Billing, e-Filing, dan LAMIKRO. Hasil kegiatan menunjukkan peningkatan pemahaman peserta sebesar 34% terhadap penghitungan pajak final, serta perubahan perilaku administratif menuju pelaporan pajak mandiri. Kegiatan ini juga memunculkan kesadaran sosial baru terhadap pentingnya kepatuhan pajak dan munculnya pemimpin lokal (local leader) sebagai penggerak komunitas. Program ini membuktikan bahwa pendekatan pelatihan berbasis praktik efektif dalam membangun kesadaran fiskal dan transformasi digital bagi pelaku UMKM.
Co-Authors Ade Priyani Ahmad Bukhori Muslim Alfansyah, Putri Edelweis Aprilia Boru Tarigan, Nora Vira Yunika Bukhori Muslim, Ahmad Dian Sulistyorini Wulandari Dian Wulandari Elsye Fatmawati Franky Okto Bernando Hidayat, Nazwa Putri Maryadi, Adi Novan, Muhammad Octavia, Winna Rahma Parulian, Parulian Permatasari, Maulina Permatasari, Maulina Dyah Purba, Jamian Ray, Erick Lauren Sabila, Putri Amalin Saputra, Ilham Dwi Siti Masitoh Sulistyorini Wulandari, Dian Sunita Dasman Suwandi Suwandi Taufik Hidayat Triwibowo, Edi Wahyuningsih, Mesela Nurhana Wulandari , Tirin Wulandari, Dian Sulistyorini Yulianti, Vista