Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Gadjah Mada International Journal of Business Akuntansi Krida Wacana Jusikom: Jurnal Sistem Informasi Ilmu Komputer Jurnal Akuntansi Jurnal Ilmiah Manajemen Kesatuan Jurnal Ekobis : Ekonomi Bisnis & Manajemen AJAR (Asian Journal of Accounting Research) (e-Journal) Komitmen : Jurnal Ilmiah Manajemen Jurnal Keuangan dan Perbankan Jurnal Akuntansi
Oktavia .
Universitas Kristen Krida Wacana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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

Found 16 Documents
Search

 1   2 
Dampak Penerapan PSAK No. 50 Dan 55 (Revisi 2006) Terhadap Forward Earnings Response Coefficient Dan Relevansi Nilai Dari Derivatif Keuangan:(Studi Empiris Pada Perusahaan Keuangan Yang Terdaftar Di BursaEfek Indonesia) Oktavia Oktavia; Sylvia Veronica N.P. Siregar; Chaerul D. Djakman
Jurnal Akuntansi Vol. 21 No. 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v21i3.243

Abstract

This study aims to investigate the impact of Indonesian SFAS No. 50 and 55 (revised 2006) on the stock market’s ability to predict firms’ future earnings, which we refer to as stock price informativeness. Our proxy for the stock price informativeness is the forward earnings response coefficient, FERC. This study also investigated whether there is an increase in value-relevance of derivative financial instruments after the implementation of SFAS No. 50 and 55 (revised 2006) in Indonesia. This study found that: (1) the implementation of SFAS No. 50 and 55 (revised 2006) in financial firms which use derivative financial instruments, can increase the ERC but not increase the FERC, and; (2) After the implementation of SFAS No. 50 and 55 (revised 2006), the fair value of derivative financial instruments has significantly positive impact to the market value of equity. These findings suggest that the implementation of Indonesia SFAS No. 50 and 55 (revised 2006) has increased the transparency of derivative financial instrument.
Pendekatan Technology Acceptance Model Untuk Menganalisis Penggunaan Sistem Digital Learning Ukrida Dalam Pelaksanaan Program Merdeka Belajar Kampus Merdeka Oktavia Oktavia; Lambok DR Tampubolon; Diana Frederica; Febriani CS Magdalena; Eva Oktavini; Hartoni Hartoni; Denny Iskandar Tjandrawan
Jurnal Ilmiah Manajemen Kesatuan Vol 10 No 2 (2022): JIMKES Edisi Agustus 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i2.1396

Abstract

Ukrida dalam mendukung terlaksananya program MBKM ini telah menerapkan teknologi pembelajaran (digital learning) yaitu Ukrida Virtual Class (UVC) dan New Sisfo. Ukrida Virtual Class (UVC) dan New Sisfo diluncurkan pada tahun 2021 dan telah dilakukan pelatihan baik kepada dosen maupun mahasiswa. Ukrida Virtual Class (UVC) dan New Sisfo. telah dimanfaatkan oleh semua mahasiswa, dosen dan tenaga kependidikan serta mahasiswa yang sedang mengambil program pertukaran pelajar di Ukrida. Menurut Davis (1989) ; Venkatesh dan Davis (2000) penerapan teknologi (digital learning) yang baik dapat di ukur dengan menggunakan Technology Acceptance Model (TAM) dengan menggunakan variable mudah untuk digunakan (Perceived to Use) dan memberikan kembermanfaatn kepada pengguna (Perceived Usefulness) serta berguna (Usage). Tujuan penelitian ini adalah untuk menilai apakah Ukrida Virtual Class (UVC) dan New Sisfo telah benar-benar mendukung pelaksanaan MBKM ini dengan baik maka peneliti tertarik untuk meneliti. Populasi penelitian adalah seluruh dosen dan mahasiswa Universitas Kristen Krida Wacana. Sampel diambil dengan metode simple random sampling dengan jumlah 450 responden. Teknik analisis yang digunakan adalah Structural Equation Modeling. Hasil penelitian menunjukkan bahwa bahwa persepsi kemudahan penggunaan, persepsi kebermanfaatan, dan sikap terhadap penggunaan secara parsial berpengaruh positif terhadap penggunaan aplikasi New Sisfo, sikap terhadap penggunaan tidak berpengaruh terhadap penggunaan aplikasi UVC. Persepsi kemudahan penggunaan dan persepsi kebermanfaatan secara parsial berpengaruh positif terhadap penggunaan aplikasi UVC, responden menyatakan aplikasi New Sisfo dan UVC mudah untuk digunakan, bermanfaat bagi proses belajar mengajar di Ukrida, dan para dosen serta mahasiswa sering mengakses aplikasi ini, aplikasi digital learning yang digunakan di Ukrida telah sesuai dengan kebutuhan.
Analisis Penerapan Peraturan Pemerintah Nomor 46 Tahun 2013 terhadap Beban Pajak Wajib Pajak Orang Pribadi UMKM di Indonesia dengan Menggunakan Skema Gain/Loss Sukaryo Sukaryo; Oktavia Oktavia
Jurnal Keuangan dan Perbankan Vol 12, No 2 (2016): Jurnal Keuangan dan Perbankan, Volume 12, No. 2, Juni 2016
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.999 KB) | DOI: 10.35384/jkp.v12i2.23

Abstract

This study aims to determine the impact of the implementation of PP 46 Year 2013 on the tax burden of SMEs individual taxpayers, whether the tax burden becomes larger or become smaller after the implementation of PP 46 Year 2013. To answer this research question, this study using gain/loss scheme, where taxpayers who have increasing tax burden after the implementation of PP 46 Year 2013 referred to” loss” taxpayers and taxpayers who have decreasing tax burden after the implementation of PP 46 Year 2013 referred to “gain” taxpayers. Furthermore, this study also examined the impact of the implementation of PP 46 Year 2013 to the amount of tax revenue obtained from SMEs individual taxpayers, which is confirmed the presumptive tax regime under the rule. The results of this study show that: (i) Implementation of PP 46 Year 2013 led to the tax burden of SMEs individual taxpayers becomes higher. Of the 1783 samples (SMEs individual taxpayers), there were 1247 sample have experienced loss. It was concluded that PP 46 Year 2013 led to a higher tax burden for SMES individual taxpayers; and (ii) PP 46 Year 2013 have contributed in increasing tax revenues and the number of SMEs taxpayers who pay taxes, but it is not significant.
TAX ACCOUNTING ANALYSIS ON ELECTRONIC FINANCIAL PRODUCTS IN INDONESIA Oktavia Oktavia
Komitmen: Jurnal Ilmiah Manajemen Vol 4, No 1 (2023): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v4i1.23807

Abstract

Accounting is based on the capacity to describe in numbers the numerous financial activities of a firm, which has to be taken into consideration whenever decisions are being made about that company. The administration of taxes is an essential component in the growth of Indonesia. Because of the advent of new financial products that help improve taxpayer declarations and, as a consequence, the economy of the nation, this sort of accounting has had a significant expansion in recent years. This is a digital version of a traditional financial product. The overarching objective of this research is to investigate tax accounting methods that are based on electronic financial instruments. This research takes both a qualitative and a descriptive approach to data collection and analysis. Our results are predicated on the utilization of electronic financial products as well as the reality of tax accounting that is based on electronic financial product data. It was determined that these electronic documents, such as electronic invoices, contribute to the promotion and development of a new tax culture that facilitates the growth of countries by making their accounting and declarations much simpler and more accessible. This new tax culture is beneficial to the growth of countries because it allows countries to more easily keep track of their financial transactions.
Dampak Insentif Moneter Terhadap Kinerja Individu: Peran dari Kompleksitas Tugas dan Target Kinerja Oktavia .; Hilda Rossieta; Lindawati Gani
Jurnal Akuntansi Vol. 14 No. 1 April 2014
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v14i1.850

Abstract

APLIKASI DIAGNOSA PENYAKIT KETURUNAN PADA MANUSIA DENGAN METODE BACKWARD CHAINING BERBASIS WEB Fransisca, juni Anna; ., Oktavia; Siregar, Kristy Santi; Harmaja, Okta Jaya; Aisyah, Siti
Jurnal Sistem Informasi dan Ilmu Komputer Vol. 3 No. 1 (2019): JURNAL SISTEM INFROMASI DAN ILMU KOMPUTER PRIMA (JUSIKOMP)
Publisher : Fakultas Teknologi dan Ilmu Komputer Universitas Prima Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.471 KB) | DOI: 10.34012/jusikom.v3i1.571

Abstract

Penyakit keturunan merupakan penyakit yang dikarenakan tidak seimbangnya kondisi tubuhterhadap lingkungan sehingga menjadi penyakit yang dapat dirasakan secara langsung maupun tidaklangsung pada tubuh manusia, dan dapat diwariskan pada keturunan, dimana konsdisi tersebut bias sajaringan ataupun berat yang menyebabkan kematian. Tujuan penelitian adalah mengungkapkan gejala – gejala penyakit keturunan pada manusia.
Co-Authors ., Marianna Arif Jauhari Chaerul D. Djakman Denny Iskandar Tjandrawan Diana Frederica Eva Oktavini Febriani CS Magdalena Febriany, Novita Febriany, Novita Fransisca, juni Anna Hartoni Hartoni Hilda Rossieta Kun Hartawan Adi Satria Lestari, Ratih Yuni Lestari, Ratih Yuni Lindawati Gani Luh Putu Ratna Sundari Ning Rahayu Ning Rahayu Okta Jaya Harmaja Ratna Wardhani Rossieta, Hilda Savirach, Brigita Dilla Savirach, Brigita Dilla Siregar, Kristy Santi Siti Aisyah Subagyo . Sukaryo Sukaryo Sylvia Veronica Siregar Tampubolon, Lambok D.R. Tengku Riza Zarzani N Wati, Lela Nurlaela