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<![CDATA[GAMBAR KARTUN SEBAGAI SUATU ALTERNATIF KOMUNIKASI INFORMASI AKUNTANSI ]]>
<![CDATA[Oktafiyani, Melati]]>
<![CDATA[ JURNAL PENELITIAN EKONOMI DAN BISNIS Vol 21, No 1 (2013): MEDIA EKONOMI & TEKNOLOGI INFORMASI ]]>
Publisher : <![CDATA[JURNAL PENELITIAN EKONOMI DAN BISNIS ]]>
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<![CDATA[This Research aims to know the content and presentation of information impacts on the efficiency of accounting informations processing ang the effectiveness when they are presented in different forms. Specifically, this research employs an innovative research design to demonstrate the usefulness of cartoon graphics in the failed and non-failed corporations decision making context compared to accounting statements and finantial ratios (conventional presentation formats).The analysis included there aspects : Companyâs Liquidity, Financial Leverage, and Profitability which is presented in accounting statements, Financial Ratios, and Cartoon Graphics. The sample of this research contain 178 students from accounting department of Dian Nuswantoro University Semarang which are taken using Judgement Sampling method and Slovin Method by grouping sample with some criterias. Data were analyzed using Descriptive Statistics and Differential Test used Kruskal Wallis Test.The cartoon graphics are shown to be processed more quickly and with no loss of accuracy, compared to accounting statements but the results show that respondents are most efficient when they classify accounting information using financial ratios compared to more means of presenting accounting information. The effectiveness of financial ratios is also in significantly evidenced in both of missclasification errors (Type I and II) when compared to other forms of accounting information presentation (cartoon graphics or accounting statements).]]>
<![CDATA[CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE FINANCIAL PERFORMANCE: INTELLECTUAL CAPITAL SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Machmuddah, Zaky]]>;
<![CDATA[Oktafiyani, Melati]]>;
<![CDATA[Titisari, Kartika Hendra]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol 8 No 1 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Mahasaraswati Denpasar ]]>
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<![CDATA[Corporate Social Responsibility Practice, intellectual capital and corporate financial performance are the main issues of the research. The aims of the current research are to prove the effect of CorÂporate Social Responsibility Practice on Corporate Financial Performance with IC as a mediating variable. All companies listed in Indonesian Stock Exchange, from 2012-2014 are the population of the research. The total of research samples are 21 companies with 63 annual reports conducÂted by using purposive sampling method. Data analysis used is warpPLS version 4.0 with direct effect models and indirect effect models. The research findings indicated that Corporate Social Responsibility Practice positively and significantly affected to Intellectual Capital, Corporate SociÂal Responsibility Practice positively and significantly affected to Corporate Financial Performance, Intellectual Capital positively and significantly affected to Corporate Financial Performance and Intellectual Capital mediated the effect of Corporate Social Responsibility Practice to Corporate FiÂnancial Performance. The practical implication of the research is to give suggestions to all compaÂnies about the role of Corporate Social Responsibility Practice and intellectual capital to increase Corporate Financial Performance. It can be used to companies to increase the Corporate Financial Performance.]]>
<![CDATA[ANALISIS DUPONT DAN EVALUASI NILAI PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN HOTEL, RESTORAN, DAN PARIWISATA DI INDONESIA ]]>
<![CDATA[Intan Miranda, Jesica Viranco Intan Miranda Viranco]]>;
<![CDATA[Oktafiyani, Melati]]>;
<![CDATA[Riesta Noviani, Gabriella Ika]]>
<![CDATA[ Proceeding SENDI_U 2021: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS ]]>
Publisher : <![CDATA[Proceeding SENDI_U ]]>
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<![CDATA[Penelitian ini bertujuan untuk menganalisis pengaruh kinerja perusahaan dengan pendekatan sistem DuPont terhadap harga dan return saham. Kinerja perusahaan diproksikan dengan total asset turnover, net profit margin, multiplier equity ratio. Penelitian ini memiliki populasi sebanyak 40 perusahaan hotel, restoran, dan pariwisata yang terdaftar di BEI selama periode 2014-2019 dan menggunakan metode purposive sampling diperoleh 20 perusahaan selama periode penelitian. Temuan model pertama menunjukkan bahwa total asset turnover, net profit margin berpengaruh terhadap harga saham. Sedangkan rasio pengganda ekuitas tidak berpengaruh terhadap harga saham. Temuan model kedua menunjukkan bahwa total asset turnover, net profit margin, return on dupont ekuitas berpengaruh terhadap return saham dan multiplier ratio terhadap ekuitas tidak berpengaruh terhadap return saham.]]>
<![CDATA[Peran Profitabilitas Dalam Memoderasi Tax Avoidance: Dilihat dari Ukuran Perusahaan Pertambangan di Indonesia ]]>
<![CDATA[Oktafiyani, Melati]]>;
<![CDATA[Permana, Cahya Bagus]]>
<![CDATA[ Jurnal Akuntansi dan Audit Syariah (JAAiS) Vol 2 No 1 (2021): June 2021 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam IAIN Pekalongan ]]>
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DOI: 10.28918/jaais.v2i1.4069
<![CDATA[Tax avoidance is an action designed to reduce the amount of tax required by the corporation. However, the agency theory is that opportunistic managers may reduce tax obligations through complex transactions, allowing them to evade or pursue their own interests. Hence, the need to examine the relationship between firm size, profitability, and tax avoidance is evident. This study aims to assess empirical relationships using a sample of mining listed companies in IDX over the period 2014 to 2019, using moderated regression analysis. The findings indicate that firm size affects the tax avoidance, but this relationship is not moderated by profitability.]]>
<![CDATA[PENGUKURAN KUALITAS PERBANKAN SYARIAH SEBAGAI UPAYA DALAM PENINGKATAN KESETIAAN NASABAH ]]>
<![CDATA[Hayu Wikan Kinasih]]>;
<![CDATA[Wikan Isthika]]>;
<![CDATA[Melati Oktafiyani]]>
<![CDATA[ Jurnal Akuntansi Indonesia Vol 8, No 1 (2019): Jurnal Akuntansi Indonesia ]]>
Publisher : <![CDATA[Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting ]]>
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DOI: 10.30659/jai.8.1.75-88
<![CDATA[The banking industri in Indonesia is growing rapidly nowadays. To support their operating system, the banking industriapplies dual-banking system. It is a system where banking serves two kinds of service to the society, that is conventional and sharia.The dual-banking system aim to give them an alternative choice of banking service so that it will increase the growth of financing in the national economic sector. The more customer of theIslamic bank, the more financing activity can be done. As a new comer in the banking industri, Islamic bank should compete with the incumbent of this industri, that is conventional bank. The important aspect to compete with the competitor is service quality. Furthermore, with the high satisfaction and trust of customers on the service of the Islamic bank, the more they will recommend to the society for having a transaction in Islamic bank so that it will help the growth of Islamic banks. This study learns about the customer’s assessment of the service quality of Islamic banks in Indonesia. Data were obtained randomly using a questionnaire instrument that adopted from the research of Siddiqi and Amin. The result of this research that analyzed using an ordinary least square model (OLS) shows that the variable of service quality and customer satisfaction significantly effect on customer loyalty of Islamic banks.]]>
<![CDATA[CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE FINANCIAL PERFORMANCE: INTELLECTUAL CAPITAL SEBAGAI VARIABEL MEDIASI ]]>
<![CDATA[Zaky Machmuddah]]>;
<![CDATA[Melati Oktafiyani]]>;
<![CDATA[Kartika Hendra Titisari]]>
<![CDATA[ Jurnal Riset Akuntansi (JUARA) Vol. 8 No. 1 (2018): Jurnal Riset Akuntansi (JUARA) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v8i1.22
<![CDATA[Corporate Social Responsibility Practice, intellectual capital and corporate financial performance are the main issues of the research. The aims of the current research are to prove the effect of Corporate Social Responsibility Practice on Corporate Financial Performance with IC as a mediating variable. All companies listed in Indonesian Stock Exchange, from 2012-2014 are the population of the research. The total of research samples are 21 companies with 63 annual reports conducted by using purposive sampling method. Data analysis used is warpPLS version 4.0 with direct effect models and indirect effect models. The research findings indicated that Corporate Social Responsibility Practice positively and significantly affected to Intellectual Capital, Corporate Social Responsibility Practice positively and significantly affected to Corporate Financial Performance, Intellectual Capital positively and significantly affected to Corporate Financial Performance and Intellectual Capital mediated the effect of Corporate Social Responsibility Practice to Corporate Financial Performance. The practical implication of the research is to give suggestions to all companies about the role of Corporate Social Responsibility Practice and intellectual capital to increase Corporate Financial Performance. It can be used to companies to increase the Corporate Financial Performance.]]>
<![CDATA[Pengaruh Kepemilikan Keluarga Terhadap Kinerja Keuangan Perusahaan: Efek Moderasi dari Keterlibatan Keluarga ]]>
<![CDATA[Melati Oktafiyani]]>;
<![CDATA[Jesica Viranco Intan Miranda]]>;
<![CDATA[Nila Tristiarini]]>;
<![CDATA[St. Dwiarso Utomo]]>
<![CDATA[ Juara: Jurnal Riset Akuntansi Vol. 11 No. 2 (2021): Juara: Jurnal Riset Akuntansi ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar ]]>
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DOI: 10.36733/juara.v11i2.2832
<![CDATA[This study aims to analyze the moderating role of family involvement on the effect between family ownership on financial performance while taking into consideration the characteristic of the company (size). Using time series dataset, this study covers a sample of 32 public companies (288 company-years) listed on the Indonesian Stock Exchange (IDX) over the period 2010-2018. The family business category is defined as FPEC-Scale (Power Dimensions). The finding shows that family ownership positively affects the financial performance. In addition, the other findings indicate that the more the family is involved in the management and corporate governance, the more financial performance appears to be sustained over the long term. On the other hand, the relationship of family ownership and financial performance is moderated by family involvement. It emphasizes the importance of holding CEO positions in the family business by family members, in particular founders, in order to achieve better financial performance.]]>
<![CDATA[PERUSAHAAN KELUARGA DI INDONESIA: MANAGERIAL RENT EXTRACTION AND FIRM PERFORMANCE ]]>
<![CDATA[Melati Oktafiyani]]>;
<![CDATA[Zaky Machmuddah]]>
<![CDATA[ Jurnal Penelitian Ekonomi dan Bisnis Vol 3, No 1 (2018): Jurnal Penelitian Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro Semarang ]]>
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DOI: 10.33633/jpeb.v3i1.2288
<![CDATA[Otoritas pendapatan di seluruh dunia terus menunjukkan minat yang kuat pada perusahaan-perusahaan yang terdaftar di bursa efek karena kompleksitas operasi mereka dan kecenderungan mereka untuk muncul dengan mekanisme penghindaran pajak yang rumit. Penghindaran pajak dapat dimotivasi oleh sejumlah faktor tetapi konsekuensi dari tindakan tersebut dapat menjadi positif atau negatif. Oleh karena itu, penelitian ini didorong oleh pentingnya untuk tidak hanya memahami strategi penghindaran pajak tetapi juga untuk menghubungkan penghindaran pajak sebagai bagian dari managerial rent extraction dengan kinerja keuangan perusahaan. Indonesia adalah negara yang menjadi fokus pada penelitian karena memiliki kepemilikan konsentrasi dari perusahaan-perusahaan tersebut adalah keluarga. FPEC-Scale dengan dimensi Power digunakan untuk memperoleh sampel perusahaan keluarga dari seluruh perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2010 – 2014. Hasil penelitian dengan teknik Ordinary LeastSquaremenggunakan Warppls versi 5.0 menunjukkan bahwa ada pengaruh negatif yang signifikan antara managerial rent extraction (keagresifan pajak) terhadap kinerja keuangan perusahaan.Selanjutnya, Ukuran perusahaan memiliki kontribusi positif terhadap profitabilitas perusahaan, rasio Leverage memiliki dampak negatif terhadap kinerja keuangan perusahaan.Kata Kunci: Managerial Rent Extraction; Agresivitas Pajak; Kinerja Keuangan; Perusahaan Keluarga; Indonesia]]>
<![CDATA[KETERKAITAN ANTARA CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA : SEBUAH PERSPEKTIF TEORI AGENCY ]]>
<![CDATA[Hayu Wikan Kinasih]]>;
<![CDATA[Melati Oktafiyani]]>;
<![CDATA[Lenni Yovita]]>
<![CDATA[ Jurnal Penelitian Ekonomi dan Bisnis Vol 3, No 2 (2018): Jurnal Penelitian Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Universitas Dian Nuswantoro Semarang ]]>
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DOI: 10.33633/jpeb.v3i2.2303
<![CDATA[Studi ini bertujuan menguji pengaruh Corporate Social Responsibility (CSR) dengan indikator indeks Global Reporting Initiative (GRI) G4 terhadap manajemen laba dengan proksi discretionary accruals; variabel kontrol leverage, size dan ROA. Sampel yang digunakan sebanyak 23 perusahaan pertambangan yang terdaftar pada Bursa Efek Indonesia pada kurun waktu 2011 – 2015. Berdasarkan hasil pengujian regresi linier berganda menunjukkan bahwa tidak terdapat pengaruh antara CSR dengan manajemen laba, begitu juga dengan leverage dan size. Sedangkan variabel ROA menunjukkan adanya pengaruh signifikan terhadap manajemen laba.Kata Kunci : Corporate Social Responsibility; Manajemen Laba; Discretionary Accruals; Leverage; Size; ROA]]>
<![CDATA[GAMBAR KARTUN SEBAGAI SUATU ALTERNATIF KOMUNIKASI INFORMASI AKUNTANSI ]]>
<![CDATA[Melati Oktafiyani]]>
<![CDATA[ MEDIA Vol 21, No 1 (2013): MEDIA EKONOMI & TEKNOLOGI INFORMASI ]]>
Publisher : <![CDATA[MEDIA ]]>
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<![CDATA[This Research aims to know the content and presentation of information impacts on the efficiency of accounting informations processing ang the effectiveness when they are presented in different forms. Specifically, this research employs an innovative research design to demonstrate the usefulness of cartoon graphics in the failed and non-failed corporations decision making context compared to accounting statements and finantial ratios (conventional presentation formats). The analysis included there aspects : Company’s Liquidity, Financial Leverage, and Profitability which is presented in accounting statements, Financial Ratios, and Cartoon Graphics. The sample of this research contain 178 students from accounting department of Dian Nuswantoro University Semarang which are taken using Judgement Sampling method and Slovin Method by grouping sample with some criterias. Data were analyzed using Descriptive Statistics and Differential Test used Kruskal Wallis Test. The cartoon graphics are shown to be processed more quickly and with no loss of accuracy, compared to accounting statements but the results show that respondents are most efficient when they classify accounting information using financial ratios compared to more means of presenting accounting information. The effectiveness of financial ratios is also in significantly evidenced in both of missclasification errors (Type I and II) when compared to other forms of accounting information presentation (cartoon graphics or accounting statements).]]>
